Subjects whose business households are required to participate in social insurance
According to the 2024 Law on Social Insurance and Decree 158/2025/ND-CP, from 2026, regulations on compulsory social insurance participants have had specific adjustments for the individual economic sector.
The business household owner of a business household with business registration and tax payment according to the declaration method is subject to compulsory social insurance participation.
Specifically for business households that are not subject to declaration tax payment, the roadmap for compulsory social insurance participation will start implementation from July 1, 2029. Thus, at the present time, large-scale business households, carrying out accounting books and tax declaration are the central objects of this regulation.
In which cases are business households subject to retroactive social insurance collection?
The collection of compulsory social insurance for business households arises when individuals are subject to payment but do not implement it on time.
Based on Article 8 of Decree 158/2025/ND-CP, business households will be retroactively collected if they pay after the latest prescribed deadline. Specifically, households can choose the method of monthly payment, 3 months or 6 months at a time. The latest payment deadline is the last day of the following month immediately after the payment cycle. If after the above deadline, social insurance contributions have not been recorded in the system of the social insurance agency, households will be included in the retroactive collection category.
Formula for calculating the recovered amount: Interest rate 0.03%/day
The amount that business households must pay when being retroactively recovered not only includes the principal amount to be paid according to regulations but also includes late payment interest.
The recovered amount is determined according to the formula:
Recovered amount = Compulsory social insurance premium + (Compulsory social insurance premium x 0.03% x number of late payment days)
In which:
Compulsory social insurance money: Is the contribution level specified in point a, clause 4, Article 33 of the 2024 Law on Social Insurance.
Number of days of late payment: Calculated from the next day after the last day of the latest payment deadline to the actual date of payment.
This interest rate of 0.03%/day is to ensure the strictness of the law and protect the long-term social security rights of workers in general and business households in particular.
