Time of compulsory social insurance participation for business households
The time of compulsory social insurance participation for business households is based on Decree No. 158/2025/ND-CP.
Reader asks: I am a business household owner who pays taxes by contract method in 2025. From January 1, 2026, it is converted to paying taxes by declaration method. According to Decree No. 158/2025/ND-CP, from which time is the mandatory social insurance participation period calculated?
YouMe Law Company Limited said: Based on Point m Clause 1 Article 2 of the 2024 Law on Social Insurance; Point a Clause 2 Article 3 of Decree No. 158/2025/ND-CP, from July 1, 2025, business households of business households registered to pay taxes according to the declaration method are subject to compulsory social insurance participation.
In comparison with the above regulations, in case you are a business household owner and pay tax by contract method in 2025, from January 1, 2026, it will be converted to tax payment by declaration method.
Thus, from January 1, 2026, you are subject to compulsory social insurance.
See the original here
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