Salary for social insurance contributions of part-time workers at the commune level

On the Government Portal, Mr. H.H in Khanh Hoa reflected that the Social Insurance Law 2024 and Decree No. 158/2025/ND-CP stipulate that part-time workers at the commune level must pay compulsory social insurance of 8% to the pension and death fund, employers must pay 3% to the sickness and maternity fund, and contribute 14% to the pension and death fund.

According to the Law amending and supplementing a number of articles of the Law on Health Insurance No. 51/2024/QH15 and Decree No. 188/2025/ND-CP, the health insurance contribution rate for part-time workers at the commune level is 4.5%, of which employers pay 2/3, equivalent to 3%, and employees pay 1.5%.

Based on the above regulations, the total social insurance and health insurance contribution rate for part-time workers is 29.5%, of which the employer contributes 20%, and the employee contributes 9.5% according to salary (subsidy) as the basis for contribution.

Official dispatch No. 242/BHXH-QLT dated August 27, 2025 of Khanh Hoa Social Insurance stipulates the correct application of the above contribution rate.

However, when deducting from the allowance of non-professional workers, the Social Insurance guides the unit accountant to deduct a total of 29.5% from the allowance of non-professional workers, with the reason that according to Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government, in Clause 1, Article 34, the central budget allocates the allowance fund, including support for social insurance and health insurance contributions, for monthly payment. Therefore, the monthly allowance for part-time workers must be deducted from a contribution of 29.5%, deducted directly from the allowance, and not supported by the agency.

With the allowance supported by the Central Government at 1.5% of the basic salary and the province supporting 0.84% for people with a university degree or higher, they will only receive 5,475,600 VND/month. Previous regulations also required 26.5% increase to the salary used as the basis for payment (for part-time workers, the salary used as the basis for payment is 1.0%, equivalent to VND 2,340,000), then the monthly payment must be VND 620,100.

According to the new regulation, 29.5% must be paid with the salary as the basis for payment being VND 5,475,600 (VND 2.34 x VND 2,340,000), the amount is VND 1,615,302/month, the payment level is nearly 30%/month of allowances for non-professional workers. Meanwhile, the regulation for cadres and civil servants is only about 9-10%/month.

Mr. H requested the competent authority to clarify the above content so that the non-professional workers at the commune level who are continuing to support the work from July 1, 2025 are informed.

Regarding this issue, Vietnam Social Security responds as follows:

According to the provisions of Point k, Clause 1, Article 2, Point a, Clause 1, Article 33, Clause 1, Article 34, Clause 1, Article 140 of the Law on Social Insurance 2024; Clause 10, Article 1 and Clause 1, Article 3 of the Law amending and supplementing a number of articles of the Law on Health Insurance 2024; Clause 3, Article 7 of Decree No. 158/2025/ND-CP of the Government; Point c, Clause 1, Article 6 of Decree No. 188/2025/ND-CP of the Government:

From July 1, 2025, part-time workers at the commune level are subject to compulsory social insurance and compulsory health insurance, belong to the group paid by employers or employees or co-payers.

The compulsory monthly social insurance contribution rate is equal to 25% of the monthly salary used as the basis for contributions, of which part-time workers in villages and residential groups contribute 8% to the pension and death fund and employers (state budget) contribute 17% (14% to the pension and death fund, 3% to the sickness and maternity fund).

The salary used as the basis for compulsory social insurance contributions is the monthly allowance of part-time workers in villages and residential groups. In case the monthly allowance for part-time workers in villages and residential groups is lower than the lowest salary used as the basis for compulsory social insurance contributions, the salary used as the basis for compulsory social insurance contributions is equal to the reference level (current reference level is the basic salary of VND 2,340,000/month).

The mandatory monthly health insurance contribution rate is 4.5% of the basic salary, in which the employer (state budget) pays two-thirds and the employee pays one-third.

Therefore, he based on the above regulations to request the People's Committees of communes and wards to comply with the provisions of law.

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