VI Official Letter 526 in 2025 guides how to register and declare social insurance, health insurance, unemployment insurance, occupational accident and disease insurance, and manage social insurance and health insurance books? Let’s find out more with Pham Consult!
On June 20, 2025, Vietnam Social Security Region XXVII issued Official Letter 526/BHXH-QLT in 2025 guiding the registration and declaration of social insurance, health insurance, unemployment insurance, occupational accident and disease insurance; and manage social insurance books and health insurance cards.
Accordingly, Social Insurance of Region XXVII provides guidance on some contents on registration, declaration of social insurance, health insurance, unemployment insurance (UI), occupational accident and disease insurance (OAI); issuance of social insurance books, issuance of health insurance cards and some notes when implementing as follows:
(1) Decentralization of management of labor-using units:
– Newly established units register for social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance for the first time at the social insurance of the city, district, or town where the unit registers its business.
– Branches of enterprises operating in Ho Chi Minh City, Binh Duong, and Ba Ria – Vung Tau must register and declare social insurance at that location. In case it is not possible to do so, register and declare social insurance at the parent company and notify the social insurance agency in the area where the branch is located.
– When the unit changes its business registration address to another location (district/town/province/city):
No later than 3 months from the date of registration of change of business headquarters, it must notify the Social Insurance agency where it is participating to change the location according to regulations. In case the unit does not notify the change of location, the Social Insurance agency where the unit is participating will reduce the Social Insurance collection and coordinate with the Social Insurance agency where the unit has a residence address according to the new Business Registration Certificate to establish procedures for changing the location of participation.
(2) Subjects, contribution levels, and payment methods:
– Employees who have 02 or more labor contracts (LCs) with different units at the same time shall pay social insurance, health insurance, and unemployment insurance according to the first signed LC, and pay occupational accident and occupational disease insurance according to each LC. (Stipulated in Clause 4, Article 13 of Decree 143/2018/ND-CP).
– Employees and employers agree with different names but with content showing the paid work, salary, and management, operation, and supervision of one party, such as employees working at construction companies, restaurants, security guards, etc. who are subject to social insurance, health insurance, and unemployment insurance. (Regulations in Point a, Clause 1, Article 2 of the Law on Social Insurance 2024)
– Subjects specified in Points a, b, c, d and i, Clause 1 and Clause 2, Article 2 of the Law on Social Insurance 2024 who do not receive salary for 14 working days or more in a month, the employee does not have to pay social insurance for that month, except in cases where the employer and the employee have an agreement on paying social insurance for the employee that month with the basis of payment being the basis of social insurance payment in the most recent month. (Regulations in Clause 5, Article 33 of the Law on Social Insurance 2024)
– In case in the first month of work or in the first month of returning to work, the employee takes sick leave for 14 working days or more, the employee still has to pay social insurance for that month. (Regulations in Clause 6, Article 33 of the Law on Social Insurance 2024)
– In case the compulsory social insurance payment period is still less than 06 months to be eligible for monthly pension or death benefit, the employee or the employee’s relatives can continue to pay one time for the missing months with a monthly payment equal to the total payment of the employee and the employer before the employee quits or dies to the pension and death fund.
The continued payment period is not counted as the time working in a arduous, toxic, dangerous or especially arduous, toxic, dangerous job or occupation on the list of arduous, toxic, dangerous or especially arduous, toxic, dangerous jobs or occupations issued by the Minister of Labor – Invalids and Social Affairs or the time working in areas with particularly difficult socio-economic conditions.
In case the employee stops paying compulsory social insurance but the social insurance payment period is still less than 06 months to be eligible for pension, he/she has the right to continue paying voluntary social insurance.
– Business owners and managers do not receive salaries
Business managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Board of Supervisors or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives 2023 do not receive salaries.
– For employees working under a labor contract with a term of 1 month to less than 3 months from July 1, 2025, they are subject to compulsory social insurance and health insurance. The unit is requested to review, if the employee has not participated, they must prepare a profile to participate in social insurance and health insurance, if they are participating in social insurance, they must register to participate in health insurance.
– Regulations on late payment, evasion of payment, handling of acts of late payment, evasion of payment are implemented in accordance with the provisions of Articles 38, 39, 40, 41 of the Law on Social Insurance 2024 and Articles 48a, 48b, 49 of the Law on Social Insurance 2024.
What is the form of pension payment from July 1, 2025?
(1) Compulsory social insurance:
Based on Article 93 of the Law on Social Insurance 2024, there are the following forms of pension payment:
– Through the beneficiary’s account opened at a commercial bank or a branch of a foreign bank established and operating in Vietnam.
– Directly from the social insurance agency or a service organization authorized by the social insurance agency.
– Through the employer.
(2) Voluntary social insurance:
According to Article 114 of the Law on Social Insurance 2024, there are the following forms of pension payment:
– Through the beneficiary’s account opened at a commercial bank or a branch of a foreign bank established and operating in Vietnam.
– Directly from the social insurance agency or a service organization authorized by the social insurance agency.
What are the principles of social insurance?
According to Article 5 of the Law on Social Insurance 2024, the principles of social insurance are as follows:
– The level of compulsory social insurance and voluntary social insurance benefits is calculated based on the level and duration of social insurance contributions; there is sharing among social insurance participants according to the provisions of the Law on Social Insurance 2024.
– The level of compulsory social insurance contributions is calculated based on the salary used as the basis for compulsory social insurance contributions. The voluntary social insurance premium is calculated based on the income used as the basis for voluntary social insurance premium payment chosen by the participant. – People who have both compulsory and voluntary social insurance premium payment periods are entitled to monthly allowances, retirement benefits and death benefits based on the period of compulsory social insurance and voluntary social insurance premium payment.
The period of social insurance payment that has been calculated for one-time social insurance benefits shall not be counted as the period used as the basis for calculating social insurance benefits.
– The social insurance fund shall be managed centrally, uniformly, publicly and transparently; used for the right purposes and accounted for independently according to the component funds, groups of subjects implementing the salary regime prescribed by the State and the salary regime decided by the employer.
– The implementation of social insurance must be simple, easy, convenient, ensuring timely and full benefits for participants and beneficiaries of social insurance benefits.
– The minimum period of social insurance payment to determine the conditions for receiving monthly pension and death benefits shall be calculated by year, one year must be counted as 12 months. In the case of calculating the benefit level, the period of social insurance payment with odd months from 01 month to 06 months shall be counted as half a year, from 07 months to 11 months shall be counted as one year.
– The settlement of social insurance regimes is determined according to the provisions of the law on social insurance at the time of receiving social insurance regimes.
*The Social Insurance Law 2024 takes effect from July 1, 2025.
