Decree No. 158/2025/NĐ-CP dated June 25, 2025, issued by the Government, provides detailed regulations and guidance on the implementation of certain articles of the Law on Social Insurance. The Decree takes effect from July 1, 2025.
Some notable highlights of Decree No. 158/2025/NĐ-CP (“Decree 158”) include:
(i) Household business owners who pay tax under the declaration method are required to participate in compulsory social insurance starting from July 1, 2025. Meanwhile, the roadmap specifies that other household business owners with registered businesses will be subject to compulsory participation from July 1, 2029 (Clause 2, Article 3 of Decree 158).
(ii) Decree 158 also specifies individuals who are not required to participate in compulsory social insurance, including: employees working on a non-full-time basis with a salary lower than the minimum level required for compulsory social insurance contributions, and employees during their probationary period (Clause 5, Article 3 of Decree 158).
(iii) Reference wage: Decree 158 clarifies that the reference wage will replace the “base salary” as the basis for calculating compulsory social insurance contributions and benefits from July 1, 2025 (Article 5 of Decree 158).
(iv) The Decree also details and provides guidance on the implementation of other provisions of the Law on Social Insurance relating to compulsory social insurance.
This Decree takes effect on July 1, 2025.
Decree 158 replaces Decree No. 115/2015/NĐ-CP dated November 11, 2015; Decree No. 143/2018/NĐ-CP dated October 15, 2018; Clause 2, Article 3; Clauses 1 and 3 of Article 7; and Clause 2, Article 8, Appendix III of Decree No. 135/2020/NĐ-CP dated November 18, 2020; and Clauses 7, 8, and 9 of Article 38 of Decree No. 33/2023/NĐ-CP dated June 10, 2023.
