On July 7, 2025, Social Insurance Agency of Region XXXIII issued Official Dispatch No. 351/BHXH-QLT providing guidelines on social insurance contribution applicable to household business owners and managers of enterprises who are not salaried
Official Dispatch No. 351/BHXH-QLT sets out guidance on participants, contribution rate, and payment methods for social insurance applicable from July 1, 2025, as follows:
(1) Participants
Household business owners of registered household businesses that pay tax under the declaration method. Note: Household business owners not falling under this category shall be required to participate in compulsory social insurance and health insurance starting from July 1, 2029.
Managers of enterprises and cooperatives who do not receive a salary include:
- Enterprise managers;
- Controllers;
- Representatives of state capital or enterprise capital;
- Members of the Board of Directors, General Directors, Directors;
- Members of the Supervisory Board or controllers, and other elected managerial titles in cooperatives and unions of cooperatives.
(2) Monthly salary as the basis for contribution
Participants may choose the monthly salary as the basis for social insurance contribution:
- Minimum level: Equal to the reference salary (currently VND 2,340,000/month);
- Maximum level: Equal to 20 times the reference salary at the time of contribution.
Participants may change the chosen salary level after contributing for at least 12 months.
(3) Contribution rate
Total contribution: 29.5% of the monthly salary used as the basis for contribution, broken down as follows:
- 22%: Retirement and survivorship allowance fund;
- 3%: Sickness and maternity fund;
- 4.5%: Health insurance.
(4) Contribution methods
Participants may choose to contribute on a monthly, quarterly, or semi-annual basis.
If the contribution is made through an entity (such as a household business, enterprise, or cooperative) that already participates in social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance for its employees, the monthly contribution method shall apply in conjunction with the entity.
Note: Individuals who have reached the retirement age as prescribed in Clause 2 Article 169 of the Labor Code are not subject to compulsory participation in social insurance and health insurance, except in cases where they are missing no more than 06 months of social insurance contribution, under Clause 7 Article 33 of the Law on Social Insurance 2024.
- If a person falls under multiple categories, the following priority order shall apply:
Case
Applicable participation category
Concurrently, a standing militia member
Participate under the standing militia category
Concurrently, a part-time official at the commune, village, or residential group level
Participate under the part-time official category
Managing multiple enterprises or cooperatives
Participate in the first unit where management is performed
Other cases
Follow Clause 3, Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025
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