The Law on Social Insurance 2024 approved by the 15th National Assembly at the 7th session will officially take effect from July 1, 2025, replacing the Law on Social Insurance 2014. However, the documents guiding the implementation of the Law on Social Insurance 2024 are currently based on the provisions of the Law on Social Insurance 2014. Therefore, on November 12, 2024, the Prime Minister issued Decision 1370/QD-TTg approving the Plan on implementing the Law on Social Insurance 2024 and Resolution 142/2024/QH15. After consulting ministries, sectors and localities and appraisal opinions of the Ministry of Justice, the Ministry of Labor, Invalids and Social Affairs (now merged into the Ministry of Home Affairs) has submitted to the Government a draft Decree detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance (Draft Decree). Some outstanding contents of the Draft Decree that enterprises need to pay attention to include:
(i) Subjects of employees participating in compulsory social insurance;
(ii) The salary as the basis for compulsory social insurance payment;
(iii) Cases and amounts of requested collection and payment of compulsory social insurance arrears;
(iv) Responsibilities of employers when delaying payment of compulsory social insurance for employees who are eligible for social insurance or quit their jobs, terminate labor contracts and working contracts.
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