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According to regulations, from January 1, 2026, business household owners with an annual revenue declaration of over 01 billion VND are subject to compulsory social insurance participation. Revenues below 01 billion VND are not subject to compulsory social insurance participation but can participate in voluntary social insurance. Currently, Ms. Tran Thi Thu Hien (Quang Ngai) is being collected and participated by the social insurance agency. Participate in social insurance as the owner of a business household subject to compulsory social insurance participation. However, according to the above regulations, she determined that she was not subject to compulsory social insurance participation because her revenue was not within the prescribed level. During the period of participation in compulsory social insurance, she met the conditions to enjoy maternity benefits. Ms. Hien asked, if the social insurance agency later determines that she is not subject to compulsory social insurance participation, how will the paid social insurance amount be handled? Can it be refunded or converted to another form of participation? For maternity benefits that she is eligible to receive or has been settled for, will it be revoked or have to be refunded due to incorrect identification of subjects participating in compulsory social insurance? What legal basis governs the handling of cases of participation in social insurance for the wrong subjects but not due to the fault of the participant? Regarding this issue, Quang Ngai Provincial Social Insurance responded as follows: Basis According to the provisions of Point m, Clause 1, Article 2, Clause 2, Article 27 and Clause 2, Article 28 of the Law on Social Insurance 2024, Clause 2, Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025 of the Government detailing and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance, from July 1, 2025 the head of the household Businesses of business households with business registration that pay taxes according to the declaration method are subject to compulsory social insurance participation. From January 1, 2026, all business households must declare their revenue to the Tax agency; According to the provisions of Clause 1, Article 1, Article 3 of Decree No. 141/2026/ND CP, the taxable revenue declaration of business households over 01 billion VND/year must pay value added tax and personal income tax subject to compulsory social insurance participation; The business household owner of a business household with business registration (remaining) is subject to participation in compulsory social insurance from July 1, 2029. In case Ms. Tran Thi Thu Hien is the owner of a business household and determines the revenue is less than 01 billion VND/year, she is not subject to participation in compulsory social insurance. The amount of compulsory social insurance Ms. Hien previously paid will be refunded. The Social Insurance Agency encourages business household owners who are not subject to participation. Switch to voluntary social insurance and household health insurance from the following month to ensure continuous participation and long-term security benefits. Ms. Hien is not subject to compulsory social insurance; Therefore, Ms. Hien is not entitled to social insurance and health insurance benefits. In case Ms. Hien has been entitled to social insurance and health insurance benefits, the social insurance agency will recover the amount spent on social insurance and health insurance benefits before reducing collection and refunding the money. Chinhphu.vn See more Service fees do not include compulsory social insurance payments See more Cases that do not have to participate in compulsory social insurance See more Business households pay the compulsory social insurance rate See moreMaternity benefits when participating in compulsory social insuranceSee moreBusiness owners must pay compulsory social insuranceSee moreDo you have to pay compulsory social insurance in a 2-month probationary contract?See moreWhat is the difference between compulsory and voluntary social insurance?See moreDo not pay compulsory and voluntary social insurance at the same time
