Based on the provisions of Points h) Clause 1 and Clause 3 of Article 2, Clause 1 of Article 17, Clause 3 of Article 122 of the 2014 Law on Social Insurance, the director or deputy director is the manager of the enterprise (referred collectively to as the laborer). If they work for limited liability companies but do not receive salaries, they are not subject to compulsory social insurance. In case of enjoying salary, they are subject to compulsory social insurance.

Employees and limited liability companies who do not participate in or fail to contribution or delay contritbute their social insurance premiums for 30 days or more shall continue paying in full the unpaid or delayed amount and make supplementary payment for the suspension period. The supplementary amount will be an interest equaling 2 times the average interest rate of investment from the social insurance fund in the preceding year, calculated based on the late paid amount and late payment period. If they fail to do so, at the request of competent persons, related banks, credit institutions or state treasuries shall deduct money from the employers’ deposit accounts in order to pay the amount not yet paid or paid late and the interest thereon to the accounts of social security offices.