On the Government Portal, Mr. V.T.Q in Ho Chi Minh City requested competent authorities to guide compulsory social insurance contributions for business households and employees from January 1, 2026.
Regarding this issue, Ho Chi Minh City Social Insurance answers as follows:
Based on Clause 1, Article 2 of the Law on Social Insurance No. 41/2024/QH15: From July 1, 2025, business households of business households registered for business according to the Government's regulations are subject to compulsory social insurance participation.
Business households are allowed to choose salary as the basis for compulsory social insurance contributions, but the lowest is equal to the reference level and the highest is 20 times the reference level at the time of contribution. The compulsory social insurance contribution rate is 25% (3% to the sickness and maternity fund, 22% to the pension and survivorship fund).
Based on point a, clause 1, Article 2 of the Law on Social Insurance No. 41/2024/QH15, the subjects participating in compulsory social insurance are:
Employees working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more, even in cases where employees and employers agree by another name but have content reflecting paid employment, wages and the management, administration, and supervision of one party.
Clause 5, Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025 of the Government stipulates: Subjects specified in point a, clause 1, Article 2 of the Law on Social Insurance working part-time, with a monthly salary calculated according to the provisions of Clause 2, Article 7 of this Decree lower than the salary used as the basis for compulsory social insurance contributions is the lowest; employees working under probationary contracts according to the provisions of labor law are not subject to compulsory social insurance participation.
The salary used as a basis for compulsory social insurance contributions for employees subject to the salary regime decided by the employer is specified in point b, clause 1, Article 31 of the Law on Social Insurance No. 41/2024/QH15 and detailed regulations in clause 1, Article 7 of Decree No. 158/2025/ND-CP.
The total amount of compulsory social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance contributions in 2026 is 32% of the monthly salary as a basis for contributions. Of which, employees deduct 10.5% and employers contribute 21.5%.
Regarding the regulation on business households paying compulsory social insurance, according to a report by the Ministry of Finance, the 2024 Law on Social Insurance has expanded the scope of compulsory social insurance participation.
In which, the law supplements the group of business households of business households with business registration according to the Government's regulations (effective from July 1, 2025).
According to a report by the Ministry of Finance, by the end of February 2026, the whole country had 36,090 business households participating in compulsory social insurance according to new regulations.
