On the Ministry of Finance's Information Portal, a reader reflected that recently, many business households have received information related to Official Dispatch No. 2220/BHXH-QLT dated June 30, 2026 of Vietnam Social Insurance (BHXH), responding to Official Dispatch No. 1119/BHXH-QLT dated May 6, 2026 of Vinh Long Provincial Social Insurance on determining compulsory social insurance participants for business households of business households registered for business and paying taxes according to the declaration method.
According to feedback, this official letter was shared on Facebook, TikTok and accounting associations and groups. The content of the official letter stated: "From January 1, 2026, the social insurance agency will receive applications for compulsory social insurance participation for business households with annual revenue declarations of over 1 billion VND according to the provisions of Decree No. 141/2026/ND-CP.
In case business households have a declared revenue of less than 1 billion VND, the social insurance agency guides households to participate in voluntary social insurance.
Readers ask: Is the content of the above official dispatch correct? Is it true that only business households with revenue over 1 billion VND are required to participate in social insurance, while households with revenue under 1 billion VND are not required to participate in social insurance, including voluntary social insurance?
Regarding this content, Vietnam Social Security answers as follows:
According to the provisions of point m, clause 1, Article 2, clause 2, Article 27 and clause 2, Article 28 of the 2024 Law on Social Insurance; point a, clause 2, 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, from July 1, 2025, business households of business households registered for business and paying taxes according to the declaration method are subject to compulsory social insurance participation.
In addition, Articles 3, 4 and Clause 1, Article 8 of Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government stipulating tax policies and tax management for business households and individual businesses; Clause 1, Article 1 and Article 3 of Decree No. 141/2026/ND-CP dated April 29, 2026 of the Government amending and supplementing a number of articles of Decree No. 68/2026/ND-CP; along with Decree No. 320/2025/ND-CP detailing a number of articles and measures to organize the implementation of the Law on Corporate Income Tax, have clearly stipulated the declaration of revenue and tax obligations of business households.
According to these regulations, from January 1, 2026, all business households must declare revenue to the Tax authority. The taxable revenue threshold for business households is adjusted from over 500 million VND/year according to Decree No. 68/2026/ND-CP to over 1 billion VND/year to pay value-added tax and personal income tax according to the provisions of Decree No. 141/2026/ND-CP.
Thus, from January 1, 2026, the social insurance agency will receive applications for compulsory social insurance participation for business households with annual revenue declarations of over 1 billion VND according to the provisions of Decree No. 141/2026/ND-CP.
For cases where business households have declared annual revenue of less than 1 billion VND, the social insurance agency will guide households to participate in voluntary social insurance.
