Is the Director of the Company Required to Pay Social Insurance?

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Our company currently employs a managing director. He still receives a monthly salary. We are unsure whether we need to process documentation to pay social insurance for him.

According to Point e, Clause 1, Article 2 of Decree 115/2015/ND-CP, it is stipulated as follows:

Vietnamese citizens employed and participating in compulsory social insurance under the provisions of this Decree, include:

Managers of enterprises, managers operating cooperatives receiving salaries;

Thus, in the case where the director of a company is a salaried manager of an enterprise, he/she is required to participate in compulsory social insurance.

Sincerely!

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