From July 1, tutoring businesses and tutoring business owners are required to register for social insurance. This is stipulated in Point m, Clause 1, Clause 3, Article 2 of the Law on Social Insurance 2024 as follows:
Employees who are Vietnamese citizens and are subject to compulsory social insurance include: business owners of business households with business registration participating in accordance with Government regulations.
Employers subject to compulsory social insurance include: state agencies, public service units; agencies, units, enterprises of the People's Army, the People's Police and key organizations. Or people working in political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies, organizations, international organizations operating in Vietnam.
Along with that, enterprises, cooperatives, cooperative unions, business households, other organizations and individuals that hire and use labor under labor contracts must also participate in compulsory insurance.
Do tutoring businesses have to pay social insurance? (Illustration photo)
Therefore, both business owners and tutors who sign labor contracts of 1 month or more for business households are subject to compulsory social insurance from July 1, 2025.
Previously, according to the Social Insurance Law 2014, individual business owners were not subject to compulsory social insurance. If needed, individual business owners could participate in voluntary social insurance.
Social insurance payment method for tutoring business households
According to Decision 595/QD-BHXH in 2017, amended by Clause 13, Article 1 of Decision 505/QD-BHXH in 2020, tutoring businesses paying social insurance can choose to pay every 3 or 6 months with the social insurance agency.
By the last day of the payment method, the business household must transfer enough money to the social insurance fund. The social insurance agency coordinates with the Labor agency to inspect the unit before deciding on the unit's payment method.
Note, if teachers have 2 or more labor contracts at the same time, they must pay social insurance and unemployment insurance according to the first labor contract signed (usually at the main teaching school).
At the same time, teachers must pay health insurance according to the contract with the highest salary level and pay occupational accident and disease insurance for both contracts.
Source: https://vtcnews.vn/ho-kinh-doanh-day-them-co-phai-dong-bao-hiem-xa-hoi-ar945373.html
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