Decree
58/2020/ND-CP
Decree 58/2020/ND-CP on compulsory social insurance contribution rates to the Occupational Accident and Disease Insurance Fund
Ministry of Home Affairs
The ministry for public administration and the civil service: government organisation and staffing, administrative boundaries, local government, salaries, and state records and archives. In 2025 it became the primary successor of the former MOLISA, taking on labour, employment, wages and social-affairs functions.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Decree | 58/2020/ND-CP | Partially in effect | 15/07/2020 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/142815 |
Summary
Decree 58/2020/ND-CP, issued by the Government on 27 May 2020, sets the rate of compulsory social insurance contributions paid into the Occupational Accident and Disease Insurance Fund. It is grounded in the 2015 Law on Occupational Safety and Hygiene and the 2014 Law on Social Insurance and applies to employers and related parties responsible for contributions. The contribution rates are the calculation-relevant core. As a rule, employers pay monthly into the fund at 0.5 percent of the salary fund used as the basis for social insurance contributions; this normal rate also applies to cadres, civil servants, public employees, and armed-forces personnel in state-budget-funded bodies. A reduced rate of 0.3 percent of that salary fund is available to enterprises that…