Point C, Clause 1; Clause 3, Article 2; Clause 1, Article 89 of the Law on Social Insurance and Clause 1, Article 2 of Circular No.59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labour, Invalids, and Social Affairs, which details and guides the implementation of some articles of the Law on Social Insurance, stipulates that:

Employees who are appointed to study, take an internship, or travel for business within the country or abroad but are still entitled to their salary within the country are still subject to the compulsory social insurance.

The monthly amount, which serves as the base for compulsory social insurance contribution, takes into account the factors of minimum average  salary; military rank,  responsibility benefits, and extra-seniority allowances (if any) in accordance with the salary tables towards full-time officials and public employees (Table 2) which was issued along with the Decree No. 204/2004/ND-CP of December 14, 2004.

Accordingly, employees who are appointed to study abroad while receiving 40 percent of their average minimum salary are also subject to compulsory social insurance scheme. The monthly amount, which serves as the base for compulsory social insurance contribution, is comprised of the average minimum salary; military rank; responsibility benefits; and extra-seniority allowances (if any).