Vietnam’s social insurance legal system is structured in a pyramid model, including the following documents:

1. Constitution

As the highest legal document of the Socialist Republic of Vietnam, which regulates the fundamental principles of social insurance, serving as the foundation for the construction and improvement of the legal system in this field, such as:

• Citizens’ right to participate in social insurance
• The State’s responsibility in ensuring social insurance implementation

2. Laws

This is a high-level legal document that provides detailed regulations on various issues related to social insurance, such as:

• The Law on Social Insurance No. 58/2014/QH13, issued by the National Assembly on November 20, 2014, and effective from January 1, 2016, serves as the highest legal document in the field of social insurance. This is the central legal document regulating social insurance, including key contents such as: participants, contribution rates, benefits, participation procedures, benefit settlement, and state management of social insurance.
• The Law on Amending and Supplementing a Number of Articles of the Law on Social Insurance No. 58/2014/QH13, issued by the National Assembly on December 2, 2020, and effective from July 1, 2021.
• The Law on Amending and Supplementing a Number of Articles of the Law on Health Insurance 2008: Stipulates the utilization of social insurance books to settle medical examination and treatment expenses under health insurance.
• The Law on Employment 2013: Stipulates the responsibility of employers in enrolling their workers in social insurance.
• The Law on Insurance Business 2000 (amended and supplemented in 2010): Stipulates the social insurance business operations of insurance organizations.

3. Decrees

Issued by the Government to implement laws, decrees provide detailed regulations on specific social insurance issues, such as:

• Decree No. 143/2018/NĐ-CP dated October 16, 2018, of the Government, detailing the participation, contribution, and benefit payment in compulsory social insurance.
• Decree No. 146/2018/NĐ-CP dated October 16, 2018, of the Government, detailing the voluntary social insurance benefits.
• Decree No. 12/2022/NĐ-CP dated February 22, 2022, stipulates administrative penalties for violations in social insurance and unemployment insurance.

4. Circulars

Issued by the Ministry of Labor – Invalids and Social Affairs to guide the implementation of laws and decrees on social insurance, such as:

• Circular No. 59/2015/TT-BLĐTBXH dated December 29, 2015, issued by the Minister of Labor – Invalids and Social Affairs, provides detailed regulations and guidance on a number of articles of the Law on Social Insurance regarding compulsory social insurance.
• Circular No. 42/2021/TT-BLĐTBXH dated July 16, 2021, issued by the Minister of Labor – Invalids and Social Affairs, provides detailed regulations and guidance on a number of articles of the Law on Social Insurance regarding voluntary social insurance.

5. Decisions

Issued by the Prime Minister, Minister, or Chairman of the People’s Committee of a province or centrally-governed city to address specific social insurance matters.

In addition, there are other legal documents such as:

• International conventions on social insurance ratified by Vietnam
• International agreements on social insurance signed between Vietnam and other countries

The social insurance legal system is continuously being developed and improved to safeguard workers’ rights when participating in social insurance and contribute to enhancing the quality of life for citizens.

For further information on the social insurance legal system, please refer to the following websites:

• Website of the Vietnam Social Insurance Agency: http://baohiemxahoi.gov.vn/
• Website of the Ministry of Labor – Invalids and Social Affairs: https://www.molisa.gov.vn/index.html
• Website of Electronic Legal Documents: https://m.thuvienphapluat.vn/