Decree
158/2025/ND-CP
Decree 158/2025/ND-CP detailing and guiding implementation of several articles of the Social Insurance Law on compulsory social insurance
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 | 158/2025/ND-CP | In effect | 01/07/2025 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/178757 |
Summary
This is Decree 158/2025/ND-CP, issued by the Government on 25 June 2025, which provides detailed rules and guidance for implementing several articles of the Law on Social Insurance (the 2024 Law, dated 29 June 2024) on compulsory social insurance, plus benefits for workers who do not qualify for a pension and are not yet old enough for the social retirement allowance. The provided text covers scope, covered participants and the reference level. For calculation purposes, the most important provision is the reference level (muc tham chieu) in Article 5. The reference level is an amount decided by the Government used to compute contribution and benefit levels for certain social-insurance regimes under the Law on Social Insurance. While the statutory…