Ms. Lan Anh asked, for the part that the employee is responsible for and deducted from the salary, can the enterprise pay this part for the owner who does not receive a salary?

Regarding this issue, Vietnam Social Security responded as follows:

At point n, clause 1, Article 2, point d, clause 1, Article 31, point a, clause 4, Article 33, clause 1, Article 140 of the Law on Social Insurance No. 41/2024/QH15 (effective from July 1, 2025) stipulates:

Employees who are enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law who do not receive salary are subjects participating in compulsory social insurance.

Salary as the basis for compulsory social insurance payment: the salary as the basis for compulsory social insurance payment can be selected, but the lowest is equal to the reference level and the highest is 20 times the reference level at the time of payment. After at least 12 months of paying social insurance based on the selected salary as the basis for social insurance payment, the employee can re-select the salary as the basis for social insurance payment.

Compulsory social insurance payment level: monthly payment equal to 3% of the salary used as the basis for compulsory social insurance payment to the sickness and maternity fund, 22% of the salary used as the basis for compulsory social insurance payment to the retirement and death fund (total payment level is 25%) and paid by the employee in full.

Ms. Nguyen Lan Anh is requested to compare the above regulations for information and implementation.