According to the Law on SI, the Employee working under probationary contracts is not the subjects to participate in compulsory SI. In addition, the Employee working under probationary contracts is also not the subject to participate in compulsory UI. The Labour Code also prescribes that the content of a probationary contract does not include the provisions on SI and HI as a LC does. Therefore, the Employee in the probationary period are not the subjects to participate in compulsory SI, HI and UI.
Nonetheless, in some cases, the Employer counts the probationary period into the employment term under the LC after the Employee has passed the probationary period and work officially for the Employer. The Employer may refer to Decision No. 2777/QD-BHXH dated 31/12/2015 to determine the bases to contribute to compulsory SI, HI and UI on behalf of the Employee in this case, which prescribes that for the Employee who has the probationary period stated in the LC or employment contracts which require him or her to participate in compulsory SI, HI and UI, then the Employer and the Employee must contribute to SI, HI and UI funds for the whole probationary period. As such, the contribution to compulsory SI, HI and UI may be concluded as follows:
- If it is a separate probationary contract – the probationary period is not stated in the LC – the probationary period will be implemented according to the probationary contract and the Employee is not required to participate in compulsory SI. However, it should be noted that according to Article 186.3 of the Labour Code, if the Employee is not required to participate in compulsory SI, the Employer must pay the Employee, in addition to his or her salary, an amount equivalent to the SI contribution rate; and
- If the probationary period is stated in the LC which is not a separate probationary contract, the contribution to SI, HI and UI is required for this period.
 Article 2.1 of the Law on SI.
 Article 43.1 of the Law on Employment 2013.
 Articles 26.1 and 23.1. (i) of the Labour Code.
 Article 168.3 of the Labour Code.