Collecting social insurance and health insurance for non-specialized workers at commune, village, and neighborhood levels

According to the provisions of the 2024 Law on Social Insurance and related documents, from July 1, 2025, non-specialized workers at the commune level and in villages, residential groups (towns, hamlets) are subject to compulsory social insurance participation. Decree No. 185/2026/ND-CP (effective from May 26, 2026) also stipulates assigning responsibilities to localities to proactively review, balance and allocate funds to implement full and timely social insurance contributions or retroactive payments to ensure the rights of subjects.

Regarding the social insurance contribution level (25% rate including: 3% for sickness and maternity funds; 22% for pension and survivorship funds), the salary used as a basis for social insurance contributions for non-specialized workers is the monthly allowance prescribed by the Ho Chi Minh City People's Council, but the health insurance contribution level is calculated at 4.5% x base salary.

And non-specialized people in villages and residential groups belong to groups supported by the State budget to pay health insurance.

The method of payment is carried out by monthly deduction: The commune-level People's Committee transfers and remits the amount of social insurance and health insurance contributions (including the portion deducted from employee allowances and the portion supported by the employer or the State budget) to the social insurance agency no later than the last day of the following month. If it is past the prescribed deadline but has not been paid or paid in full, it is considered late payment; the late payment unit must be required to pay the full amount and pay late payment interest equal to 0.03%/day calculated on the amount and number of days late payment.

The process of transaction of social insurance and health insurance deduction dossiers is carried out through the following steps:

Step 1: Employees declare information according to Form TK1-TS (issued under Decision No. 366/QD-BHXH) and submit it to the commune-level People's Committee where they are working.

Step 2: The commune-level People's Committee conducts a review of subjects, prepares a List of Form D02-LT to submit electronic dossiers to the grassroots social insurance agency through the National Public Service Portal, Vietnam Social Insurance Electronic Transaction Portal or I-VAN service. The unit selects Public Service Code 600 (for salary increase/decrease/adjustment reports) or Public Service Code 601 (for retroactive collection dossiers), and at the same time transfers and submits the full amount of contributions.

Step 3: Grassroots social insurance receives and processes dossiers according to procedure 600 or 601 (according to Notice No. 5858/TB-BHXH), issues social insurance books, electronic or paper health insurance cards and records the contribution process for participants.

Currently, the Ho Chi Minh City People's Committee is assigning the Department of Home Affairs to preside over and coordinate with the City Department of Finance and Social Insurance to propose solutions for the period from July 2025 to when Decree No. 185/2026/ND-CP takes effect (May 26, 2026).

Ho Chi Minh City Social Insurance said that while waiting for official guidance, this agency has issued Official Dispatch No. 7596/BHXH-QLT dated September 15, 2026, to remind units that in cases where an increase has been reported, they should continue to participate according to regulations, and cases where an increase has not been reported need to urgently prepare an increase dossier from the time Decree No. 185/2026/ND-CP takes effect so as not to generate interest collection due to late payment.

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