{"id":8266,"date":"2026-04-21T09:11:25","date_gmt":"2026-04-21T02:11:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8266"},"modified":"2026-04-24T14:41:59","modified_gmt":"2026-04-24T07:41:59","slug":"nghi-dinh-158-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/","title":{"rendered":"Key changes in Decree 158\/2025\/ND-CP on Social Insurance"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 158\/2025\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> Decree 158\/2025\/ND-CP officially became the foundational legal document, reshaping the entire social insurance system in Vietnam from mid-2025. Understanding the provisions of Decree 158\/2025\/ND-CP is not only a responsibility for businesses to comply with but also key to protecting the vital rights of employees.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1sF-4LfkgQvwoSapzsJsJkgF4cOJ1VwsX\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Vai_tro_phap_ly_cua_Nghi_dinh_1582025ND-CP\" >The legal role of Decree 158\/2025\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Mo_rong_doi_tuong_tham_gia\" >Expand the target audience.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Thay_the_luong_co_so_bang_muc_tham_chieu\" >Replace the base salary with a reference rate.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Can_cu_tien_luong_dong_bao_hiem_theo_quy_dinh_moi\" >Based on the salary used for calculating social insurance contributions according to the new regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Cai_cach_che_do_huu_tri_va_bao_hiem_xa_hoi\" >Reforming the pension and social insurance system.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Rut_ngan_thoi_gian_dong_bao_hiem\" >Shorten the insurance payment period.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Siet_chat_quy_dinh_huong_BHXH_mot_lan\" >Tighten regulations on receiving lump-sum social insurance benefits.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\" >Monthly allowance policy and free health insurance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\" >Solutions when a business is in debt or goes bankrupt.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\" >Cases of retroactive collection and temporary suspension of social insurance contributions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\" >Summary of key changes in Decree 158\/2025\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-158-2025-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_phap_ly_cua_Nghi_dinh_1582025ND-CP\"><\/span><b>The legal role of Decree 158\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Issued to guide the implementation of the 2024 Social Insurance Law, Decree 158\/2025\/ND-CP focuses on increasing transparency in labor relations and social security. This document serves as a guiding principle to help stakeholders clearly identify:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribution limits, mandatory categories of contributors, and methods of periodic payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedures for settling retirement and death benefits according to realistic scenarios.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mechanisms to protect workers when businesses face financial difficulties or outstanding social insurance debts.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_doi_tuong_tham_gia\"><\/span><b>Expand the target audience.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the highlights of Decree 158\/2025\/ND-CP is the effort to extend the social safety net to previously neglected groups of workers. Specifically, the scope of mandatory social insurance participation now includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business owners: Individuals with officially registered businesses are now required to participate in the pension accumulation program.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Executive managers: This includes business managers and cooperative managers (even if they don&#039;t receive a monthly salary).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Part-time workers: Individuals who work part-time and whose income meets the threshold stipulated in Decree 158\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The priority order for social insurance contributions when an individual holds multiple positions is also clarified in Decree 158\/2025\/ND-CP, assisting specialized units in various fields. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">full-service accounting<\/span><\/strong>i<\/span><\/a><span style=\"font-weight: 400;\"> Companies like MAN \u2013 Master Accountant Network \u2013 can easily establish a precise consulting roadmap for clients.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_the_luong_co_so_bang_muc_tham_chieu\"><\/span><b>Replace the base salary with a reference rate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 5 of Decree 158\/2025\/ND-CP marks a historic change by shifting from a basic salary to a reference salary. This is a flexible index that the Government adjusts based on the consumer price index (CPI).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The reference levels in Decree 158\/2025\/ND-CP are used for:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set a ceiling on the monthly mandatory social insurance contribution.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used as a basis for calculating short-term benefits (maternity, convalescence).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate the amount of pension and lump-sum benefits.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tien_luong_dong_bao_hiem_theo_quy_dinh_moi\"><\/span><b>Based on the salary used for calculating social insurance contributions according to the new regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 158\/2025\/ND-CP provides strict guidelines on how to determine taxable income in Article 7. Business accountants need to pay close attention to this:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary conversion: Hourly\/weekly wages must be converted to the standard monthly rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign currency: If salaries are paid in foreign currency, the average buying rate of four state-owned commercial banks must be applied. Close coordination with accounting experts to review the list of allowances subject to insurance contributions under Decree 158\/2025\/ND-CP is necessary to avoid the risk of retroactive collection.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should collaborate with specialized units. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue-ngoai\/\">outsourced tax accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Reviewing the list of insurance contribution allowances under Decree 158\/2025\/ND-CP is extremely necessary to avoid risks related to financial recovery.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cai_cach_che_do_huu_tri_va_bao_hiem_xa_hoi\"><\/span><b>Reforming the pension and social insurance system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8269\" aria-describedby=\"caption-attachment-8269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8269\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP c\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8269\" class=\"wp-caption-text\">Decree 158\/2025\/ND-CP on reforming the retirement and social insurance system.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The changes to pension and lump-sum benefit policies in Decree 158\/2025\/ND-CP aim to optimize long-term benefits for participants while creating a more flexible mechanism suitable to the realities of the modern labor market.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rut_ngan_thoi_gian_dong_bao_hiem\"><\/span><b>Shorten the insurance payment period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 158\/2025\/ND-CP, workers only need to contribute for 15 years (instead of 20 years as before) to be eligible for a pension when they reach retirement age. This is especially significant for those who joined late.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_quy_dinh_huong_BHXH_mot_lan\"><\/span><b>Tighten regulations on receiving lump-sum social insurance benefits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 14 of Decree 158\/2025\/ND-CP clearly distinguishes the target groups:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For those who joined before July 1, 2025: They retain the right to withdraw their social insurance contributions in a lump sum after 12 months of leaving their job.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For participants joining after July 1, 2025: It is encouraged to retain your funds for retirement benefits; a lump-sum withdrawal will only be processed in exceptional circumstances (relocation, critical illness).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\"><\/span><b>Monthly allowance policy and free health insurance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8268\" aria-describedby=\"caption-attachment-8268\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8268\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1edbi ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8268\" class=\"wp-caption-text\">Decree 158\/2025\/ND-CP with policies on monthly allowances and free health insurance.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To support elderly people who are not eligible for a pension, Decree 158\/2025\/ND-CP (Articles 22 to 25) establishes a monthly allowance system. Workers in this category not only receive a monthly cash payment but also are provided with a free health insurance card by the State, helping to alleviate the healthcare burden.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\"><\/span><b>Solutions when a business is in debt or goes bankrupt.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 158\/2025\/ND-CP demonstrates a humane approach by prioritizing the settlement of benefits for workers in &quot;dead&quot; companies (bankrupt, owners absconding). The Social Insurance agency will verify the contribution period based on the actual amount collected, allowing workers to immediately receive sick leave and maternity benefits regardless of whether the company has settled its debts or not.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\"><\/span><b>Cases of retroactive collection and temporary suspension of social insurance contributions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 158\/2025\/ND-CP has clarified the mechanism for adjusting financial obligations related to social insurance in Articles 8 and 10, helping businesses to be more proactive in managing cash flow and complying with the law.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Backdated social insurance contributions: This is applied when there is a discrepancy between declared and actual figures, such as a shortage of participating workers or incorrect determination of the contribution wage level. The backdated contributions may result from inspections by competent authorities or from businesses conducting their own reviews and supplementary declarations as stipulated in Decree 158\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Temporary suspension of contributions to the pension and death benefit fund: This is a support mechanism in force majeure situations. When businesses are affected by factors such as natural disasters, epidemics, or production declines leading to widespread labor cuts, Decree 158\/2025\/ND-CP allows for a temporary suspension of contributions to this fund for a certain period, in order to facilitate financial stability and business recovery.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\"><\/span><b>Summary of key changes in Decree 158\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses and workers easily visualize the significant changes, the table below summarizes the core criteria between the regulations prior to 2025 and the new points under Decree 158\/2025\/ND-CP. This visual comparison clearly shows the reform trend towards greater flexibility, expanded coverage, and enhanced protection of the rights of social insurance participants.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of key changes in Decree 158\/2025\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 158\/2025 is in effect.<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Period of pension contributions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15 years<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Based on calculations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">base salary<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reference level<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Required subjects<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Having an employment contract for more than one month.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expanding the number of household businesses, Cooperative Management<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Foreign exchange rates<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interbank exchange rate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Average purchase price of 4 state-owned banks<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Handling social insurance debt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">It&#039;s difficult to resolve when the owner absconds.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Confirm the amount paid to receive the benefit immediately.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The comparison table above shows that Decree 158\/2025\/ND-CP not only adjusts the technical aspects but also changes the approach to social insurance management towards greater flexibility and better protection for workers. Shortening the contribution period, replacing the base salary with a reference level, and expanding the scope of participation make the social security system more comprehensive and practical. Corporate accountants need to quickly update to Decree 158\/2025\/ND-CP to ensure compliance, optimize costs, and minimize risks during operations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 158\/2025\/ND-CP brings about profound changes, not only in calculation techniques but also in the management mindset of social security. Businesses need to proactively review:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of workers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribution rate based on reference rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal procedures related to insurance.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Strict adherence to Decree 158\/2025\/ND-CP will help businesses mitigate legal risks while creating a sustainable social security foundation for employees in the long term.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For any questions, support, or advice, please contact your company. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> via:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>Le Hoang Tuyen<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, \u0111\u1ecbnh h\u00ecnh l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) t\u1ea1i Vi\u1ec7t Nam t\u1eeb gi\u1eefa n\u0103m 2025. Vi\u1ec7c th\u1ea5u hi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8266"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8266\/revisions"}],"predecessor-version":[{"id":8335,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8266\/revisions\/8335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8267"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}