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Eligible subjects

Employees participating compulsory social insurance in Ministry of National Defence include: (1) Commissioned officers, enlisted  soldiers; cipher staff receiving salary as soldier’s; (2) Non-commissioned officer, enlisted soldier of the People's Army; military students and cipher trainees currently studying are entitled to living allowances; (3) Employees in the two above mentioned group during periods of study, internship, research, or convalescence abroad who still receive salary or military rank allowances or living  in Vietnam, shall be subject to compulsory SI contribution and entitlements as stipulated under this Circular.

Employers participating compulsory SI include: agencies, units, organizations, individuals involving in implementing SI policy for the subjects mentioned above.  

Premium, method and deadline payment

Accordingly, under Circular’s Point b, clause 1, Article 2, the Ministry of National Defence shall make monthly compulsory SI contributions in accordance with Clause 2, Article 34 of the Law on Social Insurance. The premiums and salaries on which SI premiums are paid as follows:

- For the first 2 years from the month and year of joining the army (full 24 months), contributions are equal to 22% of 2 times of the reference level; each subsequent year increases 0.5 times of the reference level, without exceeding 4 times of the reference level.

- For employees who have participated SI before and after Jul 1^st 2025 and are under the Point b, Clause 2, Article 2 of this Circular, the determination of the first 2 years for contribution purposes shall be implemented under Clause 2, Article 6 of the Decree 157/2025/NĐ-CP.

Employees specified under Point a, Clause 1, Article 2 of this Circular who fall ill due to performing military, defense, security tasks; participating in disaster prevention, firefighting, epidemic control, rescue, or relief operations; and must take 14 working days or more of unpaid leave in a month shall pay SI  as prescribed in Clause 1, Article 33 of the Law on Social Insurance. Accordingly, the Ministry of National Defense shall pay SI premium in accordance with Clause 1, Article 34 of the Law on Social Insurance, funded by the state budget. The monthly salary as the basis for SI premium is the salary of the month immediately preceding illness. In case the illness occurs in the first month of employment, the SI premium shall be based on the salary of that month. The period shall be counted as SI participation time.