- Regarding those subject to compulsory social insurance:

Under Clause 1, Article 186 of the Labour Code 2012 on the joining of social and health insurance, employers and employees must pay compulsory social, health and unemployment insurance, and will enjoy benefits in line with law.

Points a and b of Clause 1, Article 2 of the Social Insurance Law 2014 regulate that Vietnamese citizens subjected to compulsory social insurance include labourers working under indefinite-term and definite-term labour contracts, seasonal labour contracts and contracts for jobs with a term of between full three months and under 12 months, including those signed between employers and at-law representatives of persons aged under 15 years in accordance with the labour law; and persons working under labour contracts with a term of between full one month and under three months.

Clause 3 of Article 2 of the Social Insurance Law 2014 states that employers paying compulsory social insurance include state agencies, non-business units and people's armed forces units; political organisations, socio-political organisations, socio-politico-professional organisations, socio-professional organisations and other social organisations; foreign agencies and organisations, and international organisations operating in Vietnamese territory; enterprises, cooperatives, individual business households, cooperative groups, and other organizations and individuals that hire or employ employees under labour contracts.

At the same time, under Clause 1 of Article 124 of the Social Insurance Law 2014, this Law takes effect on January 1, 2016; the provisions at Point b of Clause 1 and in Clause 2 of Article 2, of this Law take effect on January 1, 2018.

Therefore, employers of all agencies and businesses operating in Vietnamese territory must pay compulsory social and health insurance contributions  for employees. Specifically, the regulations are applicable to labourers working under contracts with a duration of full three months as before January 1, 2018, and duration of full one month from January 1, 2018.

- Regarding the number of employees in agencies as the foundation for compulsory social insurance payment.

Clauses 36 of Article 1 and Article 2 of the Law on supplementations to some articles of the Labour Code 2002 states that compulsory social insurance covers businesses, agencies and organisations having labourers working under contracts with duration from full three months and indefinite-term contracts. The law took effect from January 1, 2003.

Hence, by January 1, 2003, only agencies and enterprises having 10 labourers and above are covered by compulsory social insurance. But from January 1, 2003, there is no regulation on the number of labourers in an agency as a foundation for compulsory social insurance payment (thus agencies with under 10 labourers are also subjected to compulsory social insurance). The law only mentions the duration of the labour contract, which must be from full three months before January 1, 2018 and from full one month since January 1, 2018./.