For Vietnamese employees required to participate in mandatory SI, there are 13 groups, including 6 groups whose participation criteria have been either expanded or clarified:

• Employees and employers who enter agreements under different titles (not formally labeled as labor contracts) but with terms indicating paid employment, wages, under management, supervision, or oversight by one party.
• Standing militia members (only participating in mandatory SI for retirement and survivorship funds) premiums funded by the State budget.
• Part-time employees in villages and residential groups.
• Employees working under part-time labor contracts with total monthly wages equal to or higher than the minimum wage used as the basis for mandatory SI contributions (reference level).
• Registered household business owners, as prescribed by the Government.
• Managers, controllers, representatives of state-owned capital, and representatives of enterprise capital in companies and parent companies; members of the board of directors, General Director, directors, members of the board of supervisors or controlers, and other controlers elected managerial positions in cooperatives and unions of cooperatives who do not receive wages.  

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For foreign workers in Vietnam, the Law inherits current legal provisions with several adjustments for alignment:

• Elimination of the requirement: showing a work permit, practicing certificate, or professional license.
• Addition of an exemption clause: Individuals are not entitled to mandatory SI under international treaties in which the Socialist Republic of Vietnam is a party, where such treaties provide otherwise; At the time of signing the labor contract, employers have reached the retirement ages, as defined in Clause 2, Article 169 of the Labor Code.