DOES AN EMPLOYER HAVE TO PAY SOCIAL INSURANCE CONTRIBUTIONS FOR PROBATIONARY EMPLOYEES?

From 2026, regulations on persons subject to compulsory social insurance (SI) are governed by the 2024 Law on Social Insurance and Decree No. 158/2025/ND-CP. Whether an employer is required to pay social insurance contributions for an employee during the probationary period depends on the type of contract entered into by the two parties.

1. New Regulations on Social Insurance for Employees During the Probationary Period

From 2026, whether an employee is subject to compulsory social insurance during the probationary period depends on the form of contract entered into.

Under Article 24 of the 2019 Labour Code, probation may be agreed upon as part of an employment contract or under a separate probationary contract. Pursuant to Point a, Clause 1, Article 2 of the 2024 Law on Social Insurance, employees working under employment contracts with a term of at least one month are subject to compulsory social insurance. Accordingly, there are two cases:

• Probation included in an employment contract: The employee is subject to compulsory social insurance, and the employer must make social insurance contributions from the effective date of the employment contract, including the probationary period.
• A separate probationary contract: The employee is not subject to compulsory social insurance during the probationary period. Under Clause 5, Article 3 of Decree No. 158/2025/ND-CP, the employer is not required to make social insurance contributions in this case.

Therefore, the obligation to make social insurance contributions is determined not merely by the fact that the employee is on probation, but by the type of contract entered into between the employer and the employee.

2. Insurance Contribution Rates During the Probationary Period

Where the probationary period is included in an employment contract with a term of at least one month, the employee is subject to compulsory insurance from the effective date of the contract. Pursuant to Articles 33 and 34 of the 2024 Law on Social Insurance, Article 6 of Decree No. 188/2025/ND-CP, Article 43 of Decree No. 158/2025/ND-CP, and Article 33 of the 2025 Law on Employment, compulsory insurance contributions are calculated based on the salary used as the basis for insurance contributions in accordance with the law.

For occupational accident and occupational disease insurance, Article 43 of Decree No. 158/2025/ND-CP amends the relevant provisions of Decree No. 58/2020/ND-CP. Accordingly, the employer’s standard contribution rate is 0.5%.

Specifically:

The total contribution rate is 32% of the salary used as the basis for insurance contributions. The employer is responsible for registering, making contributions, and deducting the employee’s share from their salary in accordance with the law during the probationary period.

Note: The 32% rate is the standard contribution rate; the actual rate may vary in certain cases as prescribed by law.

3. Practical Notes

Employers should pay attention to the following:

– It is necessary to distinguish between a separate probationary contract and an employment contract containing a probationary agreement.- Employees who sign a separate probationary contract are not subject to compulsory social insurance during the probationary period.

– Where an employee signs an employment contract subject to compulsory social insurance, the employer must fulfill its social insurance obligations, including during the probationary period if such period is performed under the employment contract.

– When the probationary period ends and the employee enters into an employment contract subject to compulsory social insurance, the employer must complete the required social insurance procedures in accordance with the law.

– Employers should clearly specify the type of contract, probationary period, and relevant agreements in employment records to facilitate the determination of social insurance obligations.