Vietnam Social Insurance clarifies late payment rules and business household coverage

The Quang Ninh City Social Insurance office has provided clarification regarding the definition of late social insurance payments under the 2024 Social Insurance Law, which takes effect on July 1, 2025. According to the law, for monthly payment methods, the deadline for employers to complete payments is the last day of the following month.

Late payment is defined as failing to pay or paying insufficiently after the prescribed deadline, failing to register the required number of participants within 60 days of the deadline, or failing to register unemployment insurance participants within the legal timeframe. Local authorities have been directed to work directly with units to clarify specific notices of late payments.

Additionally, Vietnam Social Insurance is addressing complexities regarding mandatory social insurance for business household owners. While previous regulations required participation for those using the declaration method, new tax decree updates effective January 1, 2026, raise the revenue threshold for this requirement to over 1 billion VND per year. Vietnam Social Insurance has requested guidance from the Wage and Social Insurance Department to ensure consistent implementation of these updated criteria.