📌 Do Intern Students Have to Pay Social Insurance from July 1, 2025?
1️⃣ General Regulation
According to the 2024 Social Insurance Law (effective July 1, 2025), individuals subject to compulsory social insurance are employees with a labor contract of one month or longer, receiving wages, and under the management, supervision, and direction of an employer.
👉 Therefore:
- If an intern only signs an Internship Agreement (unpaid or without labor relations) → NOT subject to compulsory social insurance.
- If the internship agreement includes payment and labor-management elements → it is considered a labor contract → the intern must participate in compulsory social insurance.
2️⃣ Cases NOT Subject to Compulsory Social Insurance
According to Clause 7, Article 2 of the 2024 Social Insurance Law:
- Persons already receiving pensions, monthly social insurance benefits, or allowances.
- Domestic workers.
- Individuals who have reached retirement age (Clause 2, Article 169 of the 2019 Labor Code).
3️⃣ State Policies on Social Insurance
- Building a multi-tiered system: social retirement allowance, compulsory SI, voluntary SI, and supplementary pension insurance.
- Ensuring legal rights of participants; providing credit support policies for those who lose jobs.
- State budget guarantees certain regimes (social pensions, special allowances).
- Preserve & grow the social insurance fund.
- Support for voluntary SI participants.
- Encourage local governments and society to contribute additional support.
- Improve the legal framework, develop a modern and transparent SI system with priority for digital transformation.
- Encourage development of supplementary pension insurance.
✅ Conclusion
- Intern students are not automatically required to pay social insurance.
- Only when an internship agreement includes wages and labor-like obligations do interns fall under compulsory SI.
- The new SI policy effective from July 1, 2025 aims for universal coverage, transparency, and flexibility.
Xem thêm