Who must contribute: the mandatory scope has widened
Step 1 / 4·Why this is the biggest change in a decade
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Learning objectives — after this module you will:
- Know the effective date and the scale of the 2024 rewrite
- Identify correctly who falls under mandatory social insurance
- Recognise the groups employers most often overlook
Why this is the biggest change in a decade
Understand the scale of this legislative round.
Social Insurance Law No. 41/2024/QH15 took effect on 1 July 2025, replacing the Social Insurance Law 2014. The new law has 11 chapters and 141 articles — two more chapters and sixteen more articles than the old one. That tells you something: this is a rewrite, not a patch.
For HR, three groups of changes bite into daily work: who must contribute (the mandatory scope widened), what the contributions are calculated on (the salary base is determined differently), and what employees get (pension eligibility and lump-sum withdrawal rules changed). On top of that, the Employment Law 2025, effective 1 January 2026, revises unemployment insurance.
Practitioner guidance, not legal advice
This course helps you grasp the direction of change and know what to re-examine. It does NOT replace legal advice for a specific case, and the specific monetary figures (the reference level, regional minimum wages) change over time — always check the current instrument before calculating. Content is current as of August 2026.
Key takeaway: Law 41/2024/QH15 took effect 1 July 2025 with 11 chapters and 141 articles — a rewrite, not a patch.