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Compulsory Social Insurance for Part-Time Workers in 2026: The Real Cost to Businesses and 3 Ways to Handle It

By Nguyễn Quốc Trung — Deputy General Director · Updated

Part-time workers have been subject to compulsory social insurance since 01/07/2025 — not 2026 — once two conditions are met: an employment contract of at least 01 month and a monthly wage at or above the reference level (Luật BHXH số 41/2024/QH15, Nghị định 158/2025/NĐ-CP). From 01/07/2026, the value of the reference level rises to 2,530,000 VND and the contribution cap rises to 50,600,000 VND. At the reference level, the insurance cost for one part-time worker is 809,600 VND per month — the business bears 543,950 VND (21.5%) and the worker bears 265,650 VND (10.5%); adding the 2% trade union funding (50,600 VND), the employer's share becomes 594,550 VND and the total obligation is 860,200 VND. Any business that has not contributed for the period from 01/07/2025 to now is accumulating exposure to back-collection.

From what date must part-time workers pay compulsory social insurance?

The compulsory social insurance obligation for part-time (non-full-time) workers arose on 01/07/2025, the date Luật BHXH số 41/2024/QH15 took effect. The 01/07/2026 date is often mistaken for the deadline to begin contributing — in fact it is only the date on which the value of the reference level and the contribution cap change. Three instruments to keep in mind:

The point many businesses miss: the rule is based on the monthly wage stated in the contract, not on whether the person works 4 hours or 8 hours a day. A sales assistant working 5 sessions a week, earning 4.5 million VND per month on a 6-month contract, is already within scope for full contributions.

At what wage must a part-time worker pay social insurance?

The threshold sits at the reference level. The figure of 2,530,000 VND per month (applicable from 01/07/2026; before that the reference level corresponded to a contribution cap of 46,800,000 VND) is not just a wage level — it plays three roles at once:

Both conditions must be met to fall within scope: an employment contract of at least 01 month and a monthly wage at or above the reference level — miss either one and it is not compulsory.

How much does it cost to pay social insurance for one part-time worker each month?

At the reference level of 2,530,000 VND, the insurance cost for one person is 809,600 VND per month, broken down as follows.

Employer's share — 21.5% = 543,950 VND:

Worker's share — 10.5% = 265,650 VND:

This is the insurance cost, not yet the full obligation. On top of the three funds above, the business also pays trade union funding of 2% (Luật Công đoàn 2024 số 50/2024/QH15) — mandatory even where no grassroots trade union exists, calculated on the same wage fund used as the basis for social insurance and therefore subject to the same cap. At the reference level, the trade union funding is 50,600 VND, raising the employer's share to 594,550 VND and the total obligation for one person to 860,200 VND per month.

Example: a coffee chain with 10 part-time staff

An F&B outlet uses 10 part-timers, each on a 3-month contract at 4.2 million VND per month. This group was previously kept off the insurance books; it now falls within scope. Calculated at the reference level:

Adding the 2% trade union funding (50,600 VND per person per month), the employer's share is higher still. For a chain of 5 outlets of the same size, the insurance cash flow alone approaches 486 million VND per year — large enough to belong in the financial plan rather than being treated as a "deal with it later" item. Businesses can use the labor cost calculator to convert Gross–Net and estimate the insurance contributions for their own headcount.

Part-time situations that often cause disputes

Contracts under 01 month. Not within scope for compulsory social insurance. But if a business signs one 25–29-day contract after another for the same person in the same role, an inspecting authority has every basis to find a continuous employment relationship and impose back-collection.

Collaborators and piecework. The label on a contract does not settle its nature: if the person works fixed shifts, is subject to management and direction, and uses the company's tools, that is an employment relationship — whether it is called "collaboration" or "piecework." Piecework is only lawful when it is assigned by specific work output and the contractor organizes the work themselves. This is the group most exposed to back-collection — so review each contract against the indicators of an employment relationship below.

Seasonal work. A factory at a 3–4-month peak must still contribute for every worker on a contract of at least 01 month who meets the wage threshold. This cost must be built into pricing from the quotation stage.

One person working part-time in several places. The worker pays social insurance and unemployment insurance only at the place of their first contract. For occupational-accident and occupational-disease insurance, however, each employer must contribute for the portion of their own contract.

How are employment contracts told apart from service contracts during an inspection?

During an inspection, the authorities look at substance, not the title on the document. The indicators typically used to conclude that an employment relationship exists:

Once three or more indicators are present, calling the document a "service contract" has almost no protective value left.

What are the consequences of not paying social insurance for part-time workers?

Under Luật BHXH số 41/2024/QH15, late payment and evasion require paying the full outstanding amount plus 0.03% per day on the amount and the number of days late or evaded. Because the obligation arose on 01/07/2025, this charge is calculated retroactively for the entire unpaid period.

On administrative penalties, from 10/09/2026, Nghị định 283/2026/NĐ-CP applies, replacing Nghị định 12/2022/NĐ-CP. Under it, evasion of compulsory social insurance is fined 18–20% of the total amount evaded, up to 75 million VND for an individual and 150 million VND for an organization; late payment is fined 12–15% of the total amount paid late, within the same ceiling. These fines are separate from the obligation to pay the outstanding amount in full and the 0.03%-per-day charge above. Evasion with signs of fraud or organization may also draw criminal liability.

The knock-on effects are often costlier than the fine itself: the wage cost of workers without valid records is easily disallowed when finalizing corporate income tax, and a personal income tax schedule that diverges from social insurance data triggers a second round of review from the tax authority.

Three ways for businesses to handle part-time social insurance costs

Option 1 — Put your own house in order. Review every contract, move eligible workers onto employment contracts, and register the headcount increase with the social insurance agency. This gives the most control, but requires C&B staff with the right expertise and materially increases the monthly workload: increase/decrease filings, book closing, labor reporting, sickness and maternity.

Option 2 — Restructure the staffing model. Consolidate shifts to reduce headcount, and move part of the work to a full-service, output-based arrangement. This can lower cost, but it must be done in substance — merely renaming the contract while operations stay the same leaves the back-collection risk fully intact.

Option 3 — Move to a licensed provider that signs the employment contracts. The worker signs a contract with a licensed provider, which pays social insurance, files taxes, and bears legal responsibility for the employment relationship. Costs are transparent per head and deployment is fast, but the partner must meet the legal requirements.

What is labor formalization?

Labor formalization is a model in which a group of workers currently working at your business moves onto employment contracts with a licensed provider; that provider pays social insurance, health insurance, and unemployment insurance, withholds and files personal income tax, prepares labor-use reports, and bears responsibility before the authorities — while your business continues to direct the day-to-day work as before.

The model fits businesses with many part-time or seasonal workers, high staff turnover, or a thin in-house HR function. The conditions for full compliance: the provider must hold a valid labor sub-leasing license, the employment contract must be genuine and set at the actual wage paid, and all social insurance obligations must be paid in full on that wage. See details at labor formalization service. Nhân Kiệt operates under labor sub-leasing license number 15/2019/SHCM, holds ISO 9001:2015, and currently manages more than 40,000 workers across 34 provinces for over 500 clients.

If a business only needs the calculation and filing handled, the outsourced payroll service is a lighter option: keep the existing employment contracts and hand over only the payroll, social insurance, and personal income tax. And when new headcount is needed for a peak period, the labor supply service handles both recruitment and the legal paperwork from the outset.

What should businesses do before the reference level rises on 01/07/2026? A 12-point checklist

Frequently asked questions

Does a part-time employee working 4 hours a day have to pay compulsory social insurance?

Yes, if the person has an employment contract of at least 01 month and a monthly wage at or above the reference level (2,530,000 VND from 01/07/2026). Luật BHXH số 41/2024/QH15 and Nghị định 158/2025/NĐ-CP are based on the monthly wage stated in the contract, not on the number of hours worked each day. The insurance cost at the reference level is 809,600 VND per month; adding the 2% trade union funding, the total obligation is 860,200 VND.

Do seasonal contracts under 01 month in 2026 require social insurance?

An employment contract with a term under 01 month is not within scope for compulsory social insurance. However, if a business repeatedly signs short contracts for the same person in the same job, an inspecting authority may find a continuous employment relationship and issue a back-collection decision, together with the 0.03%-per-day charge on the amount paid late.

Does a household business hiring part-time workers have to pay social insurance?

Yes. A household business that hires labor under employment contracts is also an employer, and therefore bears the same compulsory social insurance obligation as a company: when a part-time worker has a contract of at least 01 month and a monthly wage at or above the reference level, the household must register and contribute in full. The conditions defining who is covered and the contribution rates apply identically under Luật BHXH số 41/2024/QH15 and Nghị định 158/2025/NĐ-CP.

If one person works part-time at two companies, where is social insurance paid and who is responsible?

The worker pays compulsory social insurance and unemployment insurance under the first employment contract signed. For occupational-accident and occupational-disease insurance, however, each employer must contribute for the portion of its own contract. Businesses should require the worker to declare their social insurance status elsewhere at the point of signing, to avoid duplication or omission.

How much is a company fined for not paying social insurance for part-time staff?

The business is required to pay the full amount paid late or evaded, plus 0.03% per day on that amount under Luật BHXH số 41/2024/QH15. In addition, from 10/09/2026, evasion is fined 18–20% of the total amount evaded (up to 75 million VND for an individual, 150 million VND for an organization) under Nghị định 283/2026/NĐ-CP. Where evasion shows signs of fraud, criminal liability may also be considered.

Need your worker list reviewed?

Nhân Kiệt can review your current list of part-time and seasonal workers, identify which groups fall within scope (the obligation applies from 01/07/2025), pinpoint what is at risk of back-collection, and estimate the specific additional cost under each option. Contact 0908 636 108 (Nguyễn Quốc Trung — Deputy General Director) or [email protected] to schedule a discussion.

Need advice for your own headcount?
Call +84 908 636 108 or see labour compliance, payroll outsourcing, EOR Vietnam.

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