Social insurance collection for preschool teachers

Vietnam Social Security has just issued instructions on collecting social insurance arrears for employees working at preschools.

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The purpose is to create conditions for these subjects to enjoy insurance benefits according to regulations.

The subjects of the collection are employees and teachers working at preschools (regardless of the type of school, whether public, semi-public or private); who have continuously worked at preschools before or after the Government issued Decree No. 73 on socialization policies for activities in the fields of education, health, culture, and sports, but have not paid compulsory social insurance.

The above subjects are allowed to pay compulsory social insurance for the actual working time at preschools as a basis for calculating retirement and death benefits according to the provisions of the Law on Social Insurance.

In these cases, if they have worked before 1995, they will only be allowed to pay social insurance from January 1995 until they have participated in compulsory social insurance.


Employees who have retired and received a one-time social insurance payment or are receiving a pension and employees who have not participated in compulsory social insurance are not subject to retrospective social insurance payment according to this document.

The arrears are calculated at 15% of the salary calculated on the general minimum wage prescribed by the State, corresponding to the arrears collection period and interest as prescribed.

Provincial and municipal social insurance agencies will collect social insurance arrears according to the content of this document until December 31, 2014.

According to (gdtd.vn) - HL