The amended 2024 Social Insurance (SI) law and Decree 158/2025/ND-CP officially come into force from 01 July 2025, introducing significant changes aimed at expanding employee entitlements, increasing flexibility, and encouraging participation in voluntary social insurance schemes.

Below are the key differences between the 2024 law on Social Insurance compared to the 2014 law:

 

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Lam Le
Lam Le
Partner - Head of Tax and Consulting Services
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Ho Chi Minh City
+84 28 3827 5026