Official Letter No. 526/BHXH-QLT dated June 20, 2025, issued by the Social Insurance Office of Region XXVII, providing guidance on the registration and declaration of Social Insurance (SI), Health Insurance (HI), Unemployment Insurance (UI), Occupational Accident and Disease Insurance (OADI), and the management of SI books and HI cards.

1. Decentralized management of employing units:

When an enterprise changes its registered business address to a different jurisdiction (district/town/province/city): no later than 3 months from the date of business address change registration, it must notify the current Social Insurance agency for area transfer procedures as prescribed. If the unit fails to notify the change of location, the current Social Insurance agency will suspend collection and coordinate with the Social Insurance agency at the new registered location (based on the updated business license) to carry out transfer procedures.

2. Subjects, contribution rates, and payment methods:

• Employees concurrently working under two or more labor contracts with different employers shall contribute SI, HI, and UI under the first-signed labor contract, and contribute OADI under each individual labor contract.
  (Regulated in Clause 4, Article 13, Decree No. 143/2018/NĐ-CP).

• Employees and employers who enter into agreements under other names, but which contain elements of paid employment, salary, and management/supervision/control by one party (e.g., employees working at construction companies, restaurants, security firms), are subject to compulsory participation in SI, HI, and UI.
  (Regulated in Point a, Clause 1, Article 2, Law on Social Insurance No. 41/2024/QH15).

• Employees falling under Points a, b, c, d, and Clauses 1 and 2 of Article 2 of the Social Insurance Law, who do not receive salary for 14 or more working days in a month, are not required to pay SI for that month, except where the employer and employee agree otherwise to continue paying SI at the regular contribution rate.
  (Regulated in Clause 5, Article 33, Law on Social Insurance No. 41/2024/QH15).

• In cases where employees either newly join or return to work in the same month but take sick leave for 14 or more working days, SI contributions for that month are still required.
  (Regulated in Clause 6, Article 33, Law on Social Insurance No. 41/2024/QH15).

• For household business owners and unpaid managers: persons such as enterprise managers, controllers, state capital representatives, enterprise capital representatives, members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or supervisors, and other elected managerial positions in cooperatives/unions of cooperatives who do not receive salary, are categorized as unpaid managers.

* The Social Insurance Office of Region XXVII will provide further guidance once the relevant Decrees and central-level instructions are issued.

• From July 1, 2025, employees working under definite-term labor contracts of at least 1 month but less than 3 months are subject to compulsory SI and HI. Employers are requested to review and submit participation dossiers for those not yet enrolled in SI/HI. For those already participating in SI, additional HI registration must be conducted.

3. Regulations on late or evaded contributions

Late payment (within 60 days after due date) and evasion (after 60 days) as well as corresponding administrative actions shall comply with the provisions of Articles 38, 39, 40, and 41 of the Law on Social Insurance and Articles 48a, 48b, and 49 of the Law on Health Insurance.

4. Regulations on issuance and management of SI books

4.2. Employees are responsible for preserving their SI books and supplementary pages as per regulations.
When an employee resigns or suspends contributions, the employer must fully pay outstanding SI, UI, and OADI contributions and submit a termination dossier via electronic Form 600.

- If the employer is behind on payments at the time of submission, once confirmed by the SI authority, supplementary pages of the SI book will be printed up to the date of full payment. The employer is responsible for paying any overdue amounts and submitting a Supplementary Contribution Confirmation List (without resubmitting the SI book) using Form PGNHS 620 for printing the confirmed supplementary pages.

5. Regulations on issuance and management of HI cards:

5.2. HI participants may change their registered initial medical facility within the first 15 days of the first month of each quarter.

5.3. The SI agency will not issue physical HI cards. When seeking medical care, participants shall present the digital card displayed in the VSSID or VNeID application, or use the Citizen ID (CCCD).

5.5. Upon any decrease in employee numbers, the employer must promptly submit the reduction list to the SI agency via the electronic transaction system within the same month (by the end of that month). If reported after the last day of the reduction month, the employer must pay the HI card value for the following month, and the HI card remains valid through that month.

Example: An employee resigns on January 28, 2025, but the employer reports the reduction on February 1, 2025 — HI must be paid through February 2025; SI and UI are not paid for February 2025.

5.6. Employers must inform resigning employees who are no longer subject to compulsory HI that they should enroll in household-based HI to maintain healthcare access and ensure uninterrupted 5-year participation as required by the Law on Health Insurance.

6. Deadlines for declaration and submission of dossiers:

6.1. Employers are responsible for declaring and submitting dossiers for compulsory SI participation within 30 days from the date the employee becomes subject to compulsory SI (excluding subjects under Points m and n, Clause 1, Article 2).

6.2. Employers must timely submit dossiers related to monthly salary adjustments and employee changes (by the 28th of each month at the latest), avoiding submission at the end of the month. For large units with frequent changes, submission shall be limited to no more than 3 dossiers per month (except in other necessary cases), and payment shall be completed by the end of the month.