According to the Summary Report on the implementation of the Law on Social Insurance (BHXH) No. 41/2024/QH15 of the Ministry of Home Affairs, the 2024 Law on Social Insurance has supplemented subjects eligible for compulsory social insurance participation for:
Non-specialized personnel in villages and residential groups;
Enterprise managers, controllers, state capital representatives, enterprise capital representatives as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers and other elected management titles of cooperatives, cooperative unions as prescribed by the Law on Cooperatives are not paid salaries;
Employees working part-time, with a monthly salary equal to or higher than the minimum compulsory social insurance contribution base salary; Business household owners of business households registered to participate according to the Government's regulations; Standing militia.
As of the end of February 2026, the number of new subjects who have participated in compulsory social insurance such as business household owners is 36,090 people; subjects who are managers and representatives without salary are 60,304 people; standing militia are 22,679 people; non-specialized workers in villages and residential groups are 22,822 people; people working part-time are 150,000 people. Accordingly, the total number of participants of new subject groups in 2025 is nearly 292,000 people.
Regarding the results of social insurance participation development, in 2025, the number of social insurance participants reached 21.53 million people, equivalent to 45.1% of the working age population, an increase of 1.368 million people compared to 2024.
In which, the number of people participating in compulsory social insurance is 18.91 million people, an increase of 1.06 million people; voluntary social insurance is 2.619 million people, an increase of 308,000 people.
The amount of social insurance revenue collected in 2025 reached 434.116 billion VND, an increase of 58,086 billion VND compared to 2024. Of which, compulsory social insurance revenue reached 421,274 billion VND, an increase of 54,877 billion VND; voluntary social insurance revenue reached 12,842 billion VND, an increase of 3,209 billion VND.
The amount of late payment and evasion of social insurance calculation interest is 14,887 billion VND, accounting for 3.4% of the social insurance amount to be collected.
In the first 3 months of 2026, the number of people participating in social insurance reached 21.554 million people, equivalent to 45.2% of the working-age population, an increase of 24,000 people compared to 2025. Of which, compulsory social insurance has 19.016 million people; voluntary social insurance has 2.538 million people.
The total amount of social insurance revenue collected in the first 3 months of 2026 reached 110,888 billion VND, including 107,549 billion VND from compulsory social insurance and 3,340 billion VND from voluntary social insurance. The amount of late payment and evasion of interest-based social insurance is 17,576 billion VND, accounting for 3.7% of the social insurance amount to be collected.
