Sending questions to Vietnam Social Security (BHXH), readers wonder about compulsory social insurance participants.
Citing Clause 2, Article 3 of Decree No. 158/2025/ND-CP, the reader stated that business households are subject to compulsory social insurance participation:
a) Business household owners of business households registered to pay taxes according to the declaration method participate from July 1, 2025;
b) Business household owners of business households registered for business that are not subject to the provisions of point a of this clause are subject to compulsory social insurance from July 1, 2029.
From January 1, 2026, the form of fixed tax is officially abolished, all business households must pay taxes according to the declaration method. Readers are wondering, there is information that business households with revenue over 1 billion VND must participate in social insurance.
However, at the beginning of the year, it is not possible to know the exact revenue for the whole year, and it will be determined and taxed at the end of the year. If the revenue exceeds 1 billion VND, will social insurance be retroactively collected or not? So, under which cases do business households have to participate in compulsory social insurance?
Regarding the content of the question, Vietnam Social Security answers:
According to the provisions of point d, clause 5, point c, clause 7, Article 2 of the 2024 Law on Social Insurance; clause 2 and 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, Article 4, point a, 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 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 stipulating tax policies for business households and individual businesses and Decree No. 320/2025/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Law on Enterprise Income Tax; clause 1, Article 4, clause 1
From July 1, 2025, business households registered to pay taxes according to the declaration method are subject to compulsory social insurance participation.
In which, business households pay taxes according to the declaration method (value-added tax, personal income tax) before January 1, 2026 according to the provisions of Clause 1, Article 4, Clause 1, Article 5 of Circular No. 40/2021/TT-BTC of the Ministry of Finance, from January 1, 2026 according to the provisions of Clause 2, Article 3, Clause 2, Article 4 of Decree No. 68/2026/ND-CP of the Government and amended and supplemented in Clause 1, Article 1 of Decree No. 141/2026/ND-CP of the Government, from July 1, 2029, business households of business households registered for business (the rest) are subject to compulsory social insurance participation.
In case the business household owner mentioned above has reached retirement age according to the provisions of Clause 2, Article 169 of the Labor Code (except in cases where the social insurance contribution period is still less than 06 months as prescribed in Clause 7, Article 33 of the 2024 Social Insurance Law) or is receiving a pension, is receiving social insurance allowances, monthly allowances as prescribed in Clause 4, Article 3 of Decree No. 158/2025/ND-CP of the Government, they are not subject to compulsory social insurance participation; the business household owner mentioned above is also subject to the provisions of one of the points b, c, d, e, i, a, l, k, n, h and g, Clause 1, Article 2 of the Social Insurance Law, then participate in compulsory social insurance according to the corresponding subjects specified in points b, c, d, e, i, a, l, k, n, h or g, Clause 1, Article 2 of the Social Insurance Law in the order of arrival.
Business households that self-determine annual revenue from production and business of goods and services from 1 billion VND or less, business households shall notify the tax authority of actual revenue generated in the year no later than January 31 of the following calendar year.
