At the first company, she works full-time during office hours and participates in mandatory social insurance (SI). At the second company, she has an after-hours employment contract with a salary of 3 million VND per month.

She asks:
"At the second company, how do I participate in insurance for occupational accidents, occupational diseases, sickness, and maternity? Is the contribution based on my 3 million VND salary, or is it calculated based on the regional minimum wage?"

Regulations on Social Insurance Contributions for Multiple Employers

According to Vietnam Social Insurance (VSI), based on Clause 2, Article 43 of the Law on Occupational Safety and Hygiene, if an employee signs labor contracts with multiple employers, each employer must pay occupational accident and disease insurance under the respective labor contracts, provided that the employee falls under the category of mandatory SI participation.

As per Clause 1, Article 4 of Decree 58/2020/ND-CP, the standard contribution rate to the Occupational Accident and Disease Insurance Fund is 0.5% of the salary fund used as the basis for SI contributions. Enterprises eligible for a lower rate can contribute 0.3%.

Exception for Low-Paid Secondary Employment

However, Ms. Huyen’s case is unique because her secondary salary of 3 million VND per month is below the regional minimum wage.

As per Clause 2, Article 17 of Decree 115/2015/ND-CP, effective January 1, 2018, the salary basis for mandatory SI contributions includes wages, allowances, and other supplements specified in the labor contract.

The 2019 Labor Code defines wages as the amount paid by the employer to the employee based on their job agreement, covering base salary, allowances, and other additional payments. However, the base salary must not be lower than the regional minimum wage.

Conclusion

Based on these regulations, VSI confirms:
"Since your secondary job pays only 3 million VND per month, which is lower than the minimum wage, this qualifies as a part-time position with wages below the minimum level. Under current social insurance laws, you are not required to participate in or contribute to social insurance, occupational accident insurance, or occupational disease insurance at the second company."