On September 14, 2026, the Vietnam Social Security issued... Official Document 3603/BHXH-QLTThe Social Security Administration (BHXH) of provinces and cities is required to coordinate with the Tax Authority and the business registration agency to conduct monthly reviews of "one-person enterprises" that have not yet participated in social insurance and health insurance. Even if a company is run by only one person, with no employees and no salary, it is still subject to social insurance contributions.
Updated Official Letter 3603/BHXH-QLT
Official Document 3603/BHXH-QLT On September 14, 2026, following the directive of the Minister of Finance, the Social Insurance agencies of provinces and cities are requested to:
🔸 Review monthly social insurance and health insurance obligations. Local social insurance agencies, in coordination with tax authorities and business registration agencies, will review and compile statistics on operating or newly established businesses and household businesses that have not yet participated in social insurance and health insurance; then immediately implement solutions to increase participation according to Official Letter 1584/BHXH-QLT dated July 15, 2025, from Vietnam Social Insurance.
🔸 Collecting payments, issuing registration books, and issuing cards according to the new procedure. The collection and payment of social insurance and health insurance contributions, and the issuance of social insurance books and health insurance cards shall be carried out as follows: Circular 09 / 2026 / TT-BTC February 3, 2026, regarding electronic social insurance books and health insurance cards, and Decision 366/QD-BHXH dated April 29, 2026, on the process of collection, issuance of books, and issuance of cards.
Even one-person businesses pay social insurance contributions.
According to the annotation in the Official Document, a "one-person enterprise" is a business model operated by a single individual, without employees. From July 1, 2025, Law on Social Insurance 2024 Include business managers who do not receive a salary in the mandatory social insurance scheme:
Article 2. Subjects participating in compulsory social insurance and voluntary social insurance
Business managers, controllers, representatives of state capital, and representatives of enterprise capital as prescribed by law (...) do not receive salaries."
– Point n, Clause 1, Article 2 of the Social Insurance Law No. 41/2024/QH15
This group is also subject to mandatory health insurance, according to point b, clause 1, Article 12. Health Insurance Law (Revised in 2024). In addition, the document also identifies household businesses as being subject to similar review as enterprises.
👉 Reference: Do household businesses have to participate in social insurance for their employees?
Three exceptions
- Currently paying social insurance contributions under an employment contract elsewhere: Currently participating under an employment contract, not paying additional contributions as a manager (point b, clause 3, Article 3) Decree 158/2025/ND-CP).
- Currently receiving a pension or social insurance benefits, monthly allowances as prescribed by the Government (point a, clause 7, Article 2) Law on Social Insurance 2024).
- Having reached retirement age, Except in cases where the remaining period of social insurance contributions is less than 6 months (Clause c, Point 7, Article 2 of the 2024 Social Insurance Law).
How much social insurance will a single-person employer have to pay in 2026?
Unpaid managers can choose their own salary as the basis for contributions, with the lowest being the reference rate and the highest being 20 times the reference rate at the time of contribution (Clause d, Point 1, Article 31). Law on Social Insurance 2024). The current reference level is equivalent to a base salary of VND 2,530,000/month from July 1, 2026. Decree 161/2026/ND-CP.
🔸 Social insurance contribution of 25% of salary: 3% goes to the sickness and maternity fund and 22% goes to the retirement and death benefit fund (Clause a, Point 4, Article 33 of the 2024 Social Insurance Law).
🔸 Health insurance (BHYT) is 4,5% of the salary used as the basis for social insurance contributions. paid by the participants themselves (point b, clause 1, Article 6) Decree 188/2025/ND-CP).
🔸 How to close: Payments can be made directly to the Social Insurance agency or through the enterprise; monthly, quarterly, or semi-annually. The deadline is no later than the last day of the month following the payment cycle (Clause b, Point 4, Article 33 of the 2024 Social Insurance Law).
Recommended actions
- If the company is operating or newly established and has not yet participated in social insurance, prepare the social insurance participation application (form TK1-TS) and submit it to the social insurance agency according to the procedure in Decision 366/QD-BHXH.
- If you participated in social insurance before July 1, 2026 at the old rate of 2,340,000 VND, review and adjust your contribution level.
- Keep records showing non-salaried employment, appointment decisions, or regulations, for explanation when contacted by the Social Insurance agency.
👉 When your business starts hiring its first employee, check this out. Things to note when businesses participate in mandatory social insurance.
Q&A
Does Official Letter 3603/BHXH-QLT create any new social insurance contribution obligations?
No. This is a directive to local social insurance agencies. The obligation of non-salaried business managers to contribute will take effect from July 1, 2025, according to the 2024 Social Insurance Law; the document only strengthens the review process using data from the Tax authorities and business registration agencies.
I'm currently employed under a labor contract at another company; do I need to pay any additional fees?
No. If an individual is eligible to participate in social insurance under multiple groups, the provisions of Article 3 shall apply. Decree 158/2025/ND-CPIt is advisable to keep your Social Insurance number readily available to provide when the Social Insurance agency verifies your information.
Is it possible to choose the lowest payment option?
✅ Yes. The lowest level is equal to the reference level, currently 2,530,000 VND/month. The total social insurance and health insurance contribution at this level is 746,350 VND/month.
Is it possible to pay in installments every six months?
✅ Yes. The 2024 Social Insurance Law allows for monthly, quarterly, or semi-annual payments. The deadline is the last day of the month following the payment cycle.
Do private business owners fall under this category?
✅ Yes. The owner of a private enterprise is the person who manages the enterprise as defined in Clause 24, Article 4. Enterprise Law 2020Therefore, they are eligible to participate if they do not receive a salary and do not fall into any of the exclusion categories.