The business household owner has registered for business, and is also working at a company under a labor contract and is paying social insurance at the highest level. In this case, does the employee have to continue to pay compulsory social insurance as a business household owner?
BHXH said that the determination of compulsory social insurance participants is based on the provisions of the 2024 Law on Social Insurance and Decree No. 158/2025/ND-CP of the Government.
According to Clause 2, Article 3 of Decree 158/2025/ND-CP, business households of business households registered for business are subject to compulsory social insurance. In which, business households paying taxes according to the declaration method must participate in compulsory social insurance; the remaining cases will participate from July 1, 2029.
However, the Decree also clearly stipulates that in cases where one person simultaneously belongs to multiple groups of subjects participating in compulsory social insurance, they will participate according to pre-determined subjects in accordance with the law.
Meanwhile, Clause 1, Article 2 of the 2024 Law on Social Insurance stipulates that employees working under labor contracts for 1 month or more are subject to compulsory social insurance participation.
Comparing the above regulations, the Social Insurance agency said: In case you are both a business household owner and work at a company under a labor contract, you belong to the group of employees participating in compulsory social insurance according to the provisions of point a, clause 1, Article 2 of the 2024 Social Insurance Law.
Thus, they will participate in compulsory social insurance as employees at enterprises, without having to pay additional social insurance as business households.
This regulation aims to avoid the situation where one person has to pay compulsory social insurance many times for the same time of participation, while ensuring the social security rights of employees in accordance with legal regulations.
