Official Dispatch 351/BHXH-QLT 2025 guiding SI collection for heads of business households not entitled for salaries

Pursuant to the National Assembly’s Law on Social Insurance (SI) No. 41/2024/QH15 dated June 29, 2024.

 Pursuant to the National Assembly’s Law Amending and Supplementing a Number of Articles of Law on Health Insurance (HI) No. 51/2024/QH15 dated November 27, 2024.

Pursuant to the Government's Decree No. 158/2025/ND-CP dated June 25, 2025 detailing and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance.

Implementing new regulations on SI, HI, unemployment insurance (UI), occupational accident and occupational disease insurance (OA&DI) policies, Regional Social Security Branch XXXIII guides employers and business households (hereinafter referred to as units) to collect from new groups of subjects covered by compulsory social insurance applied from July 01, 2025 as follows:

1. Subject, rate, method for payment

1. Head of business households; unpaid managers of enterprises, cooperatives
   1. Subjects covered by compulsory social insurance

• Heads of business households that have registered their business and paid tax according to the declaration method. (Note: For other business households, the time limit to participate in compulsory SI and HI is from July 01, 2029).
• Managers of enterprises, controllers, representatives of state capital interests, representatives of capital interests of enterprises as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected management titles of cooperatives, unions of cooperatives under the provisions of the Law on Cooperatives (hereinafter collectively referred to as managers of enterprises and cooperatives) who are not entitled to salary payments.
  1. Monthly salaries used as a basis for payment: Selected by the participants themselves, ensuring:
     • Equal to the reference salary (currently VND 2,340,000).

- Highest level: Equal to 20 times the reference salary at the time of payment.

• : Participants are allowed to re-select the salary as a basis for payment after paying SI and HI premiums for at least 12 months.

1.3. Payment rate: Equal to 29.5% of the monthly salary as the basis for payment, including:

- Retirement and survivorship fund: 22%.

- Sickness and maternity fund: 3%.

- HI fund: 4.5%.

1.4. Payment method: Pay every month, 3 months or 6 months.

In case of payment through a unit (business household, enterprise, cooperative, cooperative union) and that unit is participating in SI, HI, UI and OA&DI for other employees, the monthly payment method shall be applied together with the unit.

Note:

• Heads of business households are not eligible to participate in compulsory SI or HI if they have reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code, except for the case where the SI payment period is missing for a maximum of 06 months as prescribed in Clause 7, Article 33 of the Law on Social Insurance 2024.
• In case the head of the business household; Managers of enterprises and cooperatives who are not entitled to salary payments and belong to many different participants shall do the following:

+ Heads of business households who are also permanent militia: participate as permanent militia.

+ Heads of business households; Managers of enterprises and cooperatives who are not entitled to salary payments and are also part-time staffs at the commune, village or neighborhood level: participate as part-time staff.

+ Managers of enterprises and cooperatives who are not entitled to salary payments working at many enterprises, cooperatives and cooperative unions: participating in compulsory SI and HI at the first unit participating in management and administration.

+ Other cases: comply with Clause 3, Article 3 of the Government’s Decree 158/2025/ND-CP dated June 25, 2025.

2. Part-time employees
   1. Subjects covered by compulsory SI: Persons working under labor contracts (including cases where the employees and employers agree upon other contract titles but their labor contracts have contents showing the paid job performance, salary and management, administration and supervision of one party) with a term of full 01 month or more, working part-time,  having a salary in the month equal to or higher than the reference salary.

2.2. Salaries used as a basis for payment of compulsory social insurance premiums: is monthly salary, as agreed in labor agreement, including: those based on job performance or title, salary-based allowance and other additional amount as prescribed.

For employees who receive salaries calculated based on time (hour, day, week), the monthly salary used as the basis for payment is determined as follow:

- Monthly salary = Hourly wage x Total working hours in a month as agreed in the labor contract.

- Monthly salary = Daily wage x Total number of working days in a month as agreed in the labor contract.

- Monthly salary = Weekly wage x The total number of working weeks in a month as agreed in the labor contract.

Note:

- Employees who do not receive salaries for 14 working days or more in a month shall not be required to pay compulsory SI premiums for that month, unless the employer and the employee have an agreement on whether to pay SI premiums for the employee in that month on the basis of payment equal to the basis for paying SI premiums of the latest month.

- In case in the first month of working or in the first month of returning to work, the employee takes leave to enjoy the sickness allowancee for 14 working days or more, they must still pay SI premiums for that month.

2.3. Payment rate: 32% of the monthly salary as the basis for payment, including compulsory SI funds, HI, UI, OA&DI. In details:

2.4. Payment method: Monthly payment.

II. Implementation

1. Employers, business households

- To urgently review and identify employees and new subjects eligible to participate in compulsory SI, HI, UI and OA&DI as prescribed.

- To make dossiers of application for SI, HI, UI and OA&DI for the first time (for new units, using Form TK3-TS enclosed with copies of legal documents related to the establishment and adjustment of the unit’s information); Labor increase report (Form D02-LT) and submit it to the SI agency via electronic transaction within 30 days from the time of employees and new groups of subjects to participate in compulsory SI, HI, UI and OA&DI.

- To actively contact the SI agency for timely guidance and support.

Note: Heads of business households; Managers of enterprises and cooperatives who are not entitled to salary payments can register to participate in SI and HI directly with the SI agency. The dossier includes the Declaration of participation in the adjustment of social insurance and health insurance information (Form TK1-TS).

2. Requesting People's Committees of communes and wards

- To strengthen the propagation and dissemination of new provisions of the Law on SI and the Law on HI to enterprises, cooperatives, business households and people in the area.

- To coordinate with SI agencies in reviewing and identifying subjects eligible for participation in compulsory SI, HI, UI, OA&DI, and request units to register for participation according to regulations.

3. Requesting the tax offices

To coordinate and provide a list of business households paying tax by the declaration method; enterprises and cooperatives operating in the area to the SI agency to serve as a basis for comparison, review and urge participation as prescribed.

4. Social Security Branches of districts, towns and cities

- To proactively guide and urge units in the area to prepare registration dossiers for new subjects as prescribed.

- To develope a plan; Strengthen communication; Closely coordinate with People's Committees of communes and wards and tax offices to organize the effective implementation of the development of participants in compulsory SI, HI, UI, OA&DI in the locality, ensuring that 100% of subjects covered by compulsory SI are fully participated.

Regional Social Security Branch XXXIII requests units and relevant parties to pay attention and coordinate to implement it in a timely manner as prescribed. During the implementation process, if there are any problems, please contact the SI agency for guidance and timely resolution./.