Sending a question to the Social Insurance agency, reader T.D said: "I am a business household owner, and also work at a company, have a labor contract and pay social insurance at the highest level. Please ask, do I have to pay compulsory social insurance for business households?
Regarding this issue, Ho Chi Minh City Social Insurance answers as follows:
Based on Clause 2, Point a, Clause 3, Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025 of the Government detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance:
Article 3. Subjects participating in compulsory social insurance
2. Business household owners of business households registered for business as prescribed in point m, clause 1, Article 2 of the Law on Social Insurance participate in compulsory social insurance, including:
a) The business household owner of the business household with business registration pays tax according to the declaration method;
b) The business household owner of a business household registered for business that is not subject to the provisions of point a of this clause is subject to compulsory social insurance from July 1, 2029.
3. Subjects specified in Clause 2 of this Article and point n, Clause 1, Article 2 of the Law on Social Insurance who are also many subjects specified in Clause 1, Article 2 of the Law on Social Insurance, compulsory social insurance participation shall be implemented as follows:
a) Subjects specified in Clause 2 of this Article are also subjects specified in one of the points b, c, d, đ, e, i, a, l, k, n, h and g, Clause 1, Article 2 of the Law on Social Insurance, then participate in compulsory social insurance according to the corresponding subjects specified in points b, c, d, đ, e, i, a, l, k, n, h or g, Clause 1, Article 2 of the Law on Social Insurance in the order of arrival first;".
Clause 1, Article 2 of the 2024 Law on Social Insurance stipulates:
Article 2. Subjects of compulsory social insurance and voluntary social insurance
1. Workers who are Vietnamese citizens who are subject to compulsory social insurance include:
a) People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 01 month or more, even in cases where the employee and employer agree by another name but the content shows that the job is paid, wages and the management, administration, and supervision of one party;
b) Cadres, civil servants, public employees;
c) National defense workers and civil servants, police workers, and other people working in cryptography organizations;
d) Officers, professional soldiers of the People's Army; officers, non-commissioned officers, professional non-commissioned officers, technical non-commissioned officers of the People's Police; people working in cipher work receiving salaries as for soldiers;
e) Non-commissioned officers, soldiers of the People's Army; non-commissioned officers, soldiers on duty of the People's Police; military, police, and cipher students who are studying are entitled to living expenses;
e) Standing militia;
g) Workers going to work abroad under contracts specified in the Law on Vietnamese Workers going to work abroad under contracts, except for cases where international treaties to which the Socialist Republic of Vietnam is a member have other provisions;
h) Wives or husbands who do not receive salaries from the state budget and are assigned to work for a term with members of the representative agency of the Socialist Republic of Vietnam abroad are entitled to living expenses;
i) 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 management titles elected of cooperatives, cooperative unions as prescribed by the Law on Cooperatives with salaries;
k) Non-specialized personnel at the commune level, in villages, residential groups;
l) Subjects specified in point a of this clause working part-time, with a monthly salary equal to or higher than the salary used as the basis for compulsory social insurance contributions at the lowest level;
m) The business household owner of the business household registered for business participates in accordance with the Government's regulations;
n) Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers and other management titles elected of cooperatives, cooperative unions as prescribed by the Law on Cooperatives are not entitled to wages".
Comparing the above regulations, if you are both a business household owner but also work at a company, working under a labor contract, then you are subject to compulsory social insurance according to point a, clause 1, Article 2 of the 2024 Social Insurance Law.
