VNGBKRCN

Tool · Labor

Must the employee be enrolled in BHXH?

Select the type of contract and a few conditions, and the tool shows whether this person is subject to mandatory social insurance (BHXH), health insurance (BHYT) and unemployment insurance (BHTN). The result is for reference under the regulations cited and helps the enterprise do a quick review before reporting an increase in employees.

Reference result

For reference under the regulations cited, checked 29 September 2026. Not a substitute for advice on a specific file.

Who must pay mandatory BHXH (2024 Law on Social Insurance, Article 2):
- Labor contracts of indefinite term or of 1 month or more.
- Working part-time but with a monthly salary at or above the reference wage (2,530,000 VND from 01/07/2026).
- Enterprise managers who do not receive a salary.
- Foreigners with a labor contract of 12 months or more, except in excluded cases.

Not mandatory: a separate probation contract, a labor contract of less than 1 month, a genuinely independent service contract, a person receiving a pension.

Note: a contract called "collaborator" but with pay, time-keeping and management is still a labor contract. In a month with 14 or more working days of unpaid leave, BHXH is not paid for that month.

BHTN under the 2025 Law on Employment goes with the group of labor contracts of 1 month or more and does not apply to probation contracts.

Legal basis

  1. Law on Social Insurance No. 41/2024/QH15 (effective 01/07/2025), Article 2, Clause 1, Points a, i, n; Clause 2; Clause 7
  2. Law on Social Insurance No. 41/2024/QH15, Article 33, Clause 5 (unpaid leave of 14 or more working days in the month means no contribution for that month)
  3. Law on Social Insurance No. 41/2024/QH15, Article 31, Clause 1 (the lowest contribution wage equals the reference wage, the highest equals 20 times the reference wage)
  4. Law on Social Insurance No. 41/2024/QH15, Article 141, Clause 13 (while the base salary has not been abolished, the reference wage equals the base salary)
  5. Decree 161/2026/NĐ-CP dated 15/05/2026: base salary of 2,530,000 VND/month from 01/07/2026
  6. Decree 158/2025/NĐ-CP (effective 01/07/2025) guiding mandatory BHXH, including foreign employees
  7. Law on Employment No. 74/2025/QH15 (effective 01/01/2026): Article 31 (BHTN subjects, exclusion of probation contracts and of persons receiving a pension), Article 33 (maximum contribution rate of 1%), BHTN contribution wage of up to 20 times the regional minimum wage
  8. Law on Health Insurance (Law 25/2008/QH12, amended by Law 51/2024/QH15) and Decree 188/2025/NĐ-CP: contribution rate of 4.5% of the monthly wage on which BHXH is paid, 2/3 paid by the employer and 1/3 by the employee
  9. Labor Code 2019 (Law 45/2019/QH14), Article 13, Clause 1 (a contract under another name, but with pay and management or supervision, is a labor contract)
  10. Labor Code 2019, Article 24 (probation)

Tools in the same group

See all tools →

Tools for Companies and Household Businesses

See all utilities →