According to the summary of opinions, receiving and explaining comments and social criticisms on the draft Law amending and supplementing a number of articles of the Law on Social Insurance (BHXH) No. 41/2024/QH15, the Ministry of Finance and the Ho Chi Minh City National Assembly Delegation proposed to add: "Household owners of business households, individual businesses, people with income from transportation, delivery, sales, brokerage, connection transactions through digital platforms, application of technology or flexible job models and similar activities; probationary workers, vocational training workers, vocational interns, laborers working under fixed-term labor contracts of less than 1 month participating in compulsory social insurance according to the Government's regulations".
In addition, with about 4 years left to achieve the goal of social insurance coverage according to Resolution No. 28-NQ/TW (reaching about 60% of the labor force by 2030), these agencies believe that this goal is very difficult and challenging.
Meanwhile, the group with income from service provision, transportation, delivery... is a new type of labor, associated with technology and digital transformation. This is a group that will increasingly develop in the coming time.
For technology drivers, this agency proposes a contribution level based on the contract between technology drivers and digital technology platforms, the lowest equal to the minimum wage, the highest equal to 20 times the reference level.
This group is proposed to pay monthly social insurance through technology application business organizations, digital platform managers and other organizations with digital economic activities as prescribed by the Government or collect through personal accounts to receive salaries and income.
Regarding the proposal for individuals selling online goods on e-commerce platforms to participate in compulsory social insurance, the Ministry of Finance and the Ho Chi Minh City National Assembly Delegation proposed that the lowest contribution level be equal to the reference level, and the highest level be 20 times the reference level. After 12 months, they are allowed to choose a new contribution level.
In case participation has been registered but then changes occur, continued participation is not reduced. The method of monthly social insurance contribution is through business organizations through technology applications, e-commerce exchange managers, digital platform managers with payment functions and other organizations with digital economic activities as prescribed by the Government.
The contribution rate may be 22% of the salary used as the basis for compulsory social insurance contributions to the pension and survivorship fund.
Workers at construction sites are also the group proposed to participate in compulsory social insurance. These two agencies propose that for businesses using workers at construction sites, if they do not participate in compulsory social insurance, the Tax authority will not finalize salary and social insurance costs when determining taxable income.
Currently, construction enterprises often pay workers according to working days, do not sign labor contracts to evade social insurance contributions or rotate through many projects, in order to extend working hours to below 14 days to avoid participating.
Many cases are contracted to the team leader of the construction team, but the team leader does not have legal status to stand out to pay compulsory social insurance for team members like a business or must pay an additional part of the contracted salary for individuals to participate in insurance themselves not in accordance with the Law on Social Insurance.
Regarding the above proposed content, the Ministry of Home Affairs proposed to keep it as in the draft law. Because the regulation on expanding the subjects eligible to participate in social insurance needs to be carefully studied and evaluated so as not to affect or disrupt the lives of workers.
The proposed content of the Ministry of Finance, within the scope of regulation of many different legal sectors (labor, business registration,...), the Ministry of Home Affairs will coordinate with the Ministry of Finance to study and evaluate more specifically and in detail and report to competent authorities for consideration and decision on this issue.
For household heads of business households, the 2024 Law on Social Insurance has added them to the group of subjects subject to compulsory social insurance participation and is regulated in Decree No. 158/2025/ND-CP.
