According to regulations, subjects participating in compulsory social insurance include:
1- Employees subject to compulsory social insurance must comply with the provisions of Points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of the Law on Social Insurance.
2- Business owners of business households with business registration as prescribed in Point m, Clause 1, Article 2 of the Law on Social Insurance participating in compulsory social insurance include:
Business owners of business households with business registration pay taxes according to the declaration method. Business owners of business households with business registration are not subject to the provisions of Point a above and are subject to compulsory social insurance from July 1, 2029.
3- The subjects specified in Clause 2 above and Point n, Clause 1, Article 2 of the Law on Social Insurance are also subjects specified in Clause 1, Article 2 of the Law on Social Insurance, then participation in social insurance is mandatory.
4- Subjects receiving social insurance benefits and monthly benefits that are not subject to compulsory social insurance as prescribed in Point a, Clause 7, Article 2 of the Law on Social Insurance include:
People receiving monthly allowances for loss of working capacity; People receiving monthly allowances according to the provisions of Decree No. 09/1998/ND-CP.
People receiving monthly allowances as prescribed in Decision No. 91 2000/QD-TTg; people receiving monthly allowances as prescribed in Article 23 of the Law on Social Insurance.
5- Subjects specified in Point a, Clause 1, Article 2 of the Law on Social Insurance working part-time, with monthly salary calculated as prescribed in Clause 2, Article 7 of this Decree lower than the lowest salary used as the basis for compulsory social insurance contributions; employees working under probationary contracts as prescribed by labor law are not subject to compulsory social insurance.
In addition, the Decree also stipulates the payment rate, method and duration of compulsory social insurance payment of employees and employers in accordance with the provisions of Articles 33 and 34 of the Law on Social Insurance and is specified in detail as follows:
Subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance who do not work and do not receive allowances for 14 working days or more in a month shall not have to pay social insurance for that month.
This Decree takes effect from July 1, 2025.
