{"id":9882,"date":"2026-09-15T09:03:16","date_gmt":"2026-09-15T02:03:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9882"},"modified":"2026-09-15T09:34:20","modified_gmt":"2026-09-15T02:34:20","slug":"cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/","title":{"rendered":"Working for two companies simultaneously: Does the second company have to pay extra for insurance?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you work for two companies simultaneously, does the second company have to pay extra for insurance? This is a question many accountants and employees working in two places wonder about, because the law only allows employees to participate in mandatory social insurance at one company. <\/span><b>one<\/b><span style=\"font-weight: 400;\"> The sole business entity. So what are the obligations of the second company regarding the insurance payout, how much will it pay, and are there any exceptions? This article provides a complete legal basis. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">Labor Code 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">Social Insurance Law 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Luat-Viec-lam-2025-so-74-2025-QH15-530912.aspx\" target=\"_blank\" rel=\"noopener\">Employment Act 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This allows the company&#039;s accountants to handle things correctly from the start, avoiding the risk of retroactive tax collection or employee complaints.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\" >Why is the question of whether the second company has to pay extra insurance premiums always controversial?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\" >Principles for mandatory social insurance contributions when entering into contracts with multiple companies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\" >Does the second company have to pay extra insurance premiums?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\" >How is the additional amount the second company has to pay calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\" >How is unemployment insurance handled when working for two companies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\" >Workplace accident and occupational disease insurance: Exception: The second company is still required to pay.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\" >Example: Does the second company have to pay extra insurance premiums, and how much?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\" >Common mistakes when handling insurance claims at a second company.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\" >Answering questions about whether the second company has to pay additional insurance premiums.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\" >Does the second company have to pay additional insurance for all part-time employees?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\" >How much extra will the second company have to pay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\" >Does the second company have to pay occupational accident and disease insurance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\" >How do we determine which company was the first to pay mandatory social insurance contributions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\" >If the second company fails to pay this insurance benefit, does the employee have the right to file a complaint?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\"><\/span><b>Why is the question of whether the second company has to pay extra insurance premiums always controversial?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When an employee signs employment contracts with two companies simultaneously, the biggest problem is not whether or not they are allowed to work in two places (which labor law does not prohibit), but rather how to handle their obligations regarding social insurance (BHXH), health insurance (BHYT), and unemployment insurance (BHTN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Because each worker is only allowed to participate in mandatory social insurance according to the following criteria: <\/span><b>one<\/b><span style=\"font-weight: 400;\"> In terms of employment relations, the second company did not pay social insurance for this employee, leading to the direct question: does the second company have to pay additional insurance premiums for the employee, or is it completely exempt from any financial obligations related to insurance?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Making a mistake at this stage exposes the business to two parallel risks:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the obligation to pay additional wages is omitted, the employee has grounds to file a complaint and the company will be liable for the difference.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a company misunderstands and pays mandatory social insurance contributions in both places, it must go through the refund process, which is time-consuming due to the need to cross-check with the social insurance agency.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having a firm grasp of the regulations is the only way for accountants to avoid both of these situations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\"><\/span><b>Principles for mandatory social insurance contributions when entering into contracts with multiple companies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before answering whether the second company has to pay additional insurance premiums, it&#039;s necessary to determine where the employee is required to pay mandatory social insurance contributions when working for two places.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clause 5, Article 2 of the Social Insurance Law 2024 stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Individuals who simultaneously belong to multiple categories of mandatory social insurance participants under labor contracts shall participate in mandatory social insurance according to the first labor contract signed. If the contract currently used as the basis for social insurance contributions is temporarily suspended and the two parties cannot agree on social insurance contributions during the suspension period, then mandatory social insurance participation will be determined according to the chronological order of the effective dates of the signed contracts.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In short: <\/span><b>The contract was signed first, and that company paid the mandatory social insurance contributions.<\/b><span style=\"font-weight: 400;\">The company that signed the contract later does not incur the obligation to pay mandatory social insurance, health insurance, and unemployment insurance for this employee. This is the basis for the additional payment obligation that will be analyzed in the following section.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\"><\/span><b>Does the second company have to pay extra insurance premiums?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9888\" aria-describedby=\"caption-attachment-9888\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9888\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9888\" class=\"wp-caption-text\">Does the second company have to pay extra insurance premiums?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The answer is <\/span><b>HAVE<\/b><span style=\"font-weight: 400;\">Clause 3 of Article 168 of the 2019 Labor Code clearly stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">For employees who are not subject to mandatory social insurance, health insurance, and unemployment insurance, the employer is responsible for paying an additional amount to the employee simultaneously with the salary payment, equivalent to the amount the employer contributes to mandatory social insurance, health insurance, and unemployment insurance for the employee as stipulated by law.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Applying this to the situation of working for two companies: Since the employee has already participated in mandatory social insurance at the first company where they signed a contract, at the second company, this person is entitled to... <\/span><b>Not subject to mandatory social insurance, health insurance, or unemployment insurance.<\/b><span style=\"font-weight: 400;\"> in that labor relationship. This triggers the second company&#039;s liability under Article 168: not paying mandatory insurance on behalf of the employee, but having to pay an additional amount equivalent to what the company should have paid. In other words, the second company&#039;s obligation to pay the additional insurance is a natural consequence, not a choice made by the company.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\"><\/span><b>How is the additional amount the second company has to pay calculated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The additional payment is determined to be equivalent to <\/span><b>Levels of mandatory social insurance, health insurance, and unemployment insurance contributions by employers.<\/b><span style=\"font-weight: 400;\"> for employees according to current regulations. Based on current contribution rates, the total percentage that businesses contribute to these three types of insurance is equivalent to... <\/span><b>21.5% salary used as the basis for social insurance contributions<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three key accounting points to consider when recording additional payments:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Paid together with the regular salary, not included in the base salary: <\/b><span style=\"font-weight: 400;\">Article 168 states that this amount is paid &quot;at the same time as the salary payment,&quot; so it should be shown as a separate item on the payroll, not mixed in, to avoid disputes regarding the basis for calculating personal income tax or other amounts later.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The basis for calculating social insurance contributions is the salary earned at the second company. <\/b><span style=\"font-weight: 400;\">The salary stated in the employment contract signed with the second company is not the salary from the first company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>However, occupational accident and disease insurance is not included in this additional payment.<\/b><span style=\"font-weight: 400;\"> which is handled according to a separate mechanism.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\"><\/span><b>How is unemployment insurance handled when working for two companies?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9884\" aria-describedby=\"caption-attachment-9884\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9884\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9884\" class=\"wp-caption-text\">Does the second company have to pay extra for insurance and unemployment insurance when working for two companies? How is this handled?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 31 of the 2025 Employment Law stipulates that those eligible for unemployment insurance include employees working under indefinite-term labor contracts or fixed-term contracts of one month or more, along with several other groups.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The law also clarifies that: In cases where an employee simultaneously belongs to multiple categories eligible for unemployment insurance, participation shall be carried out accordingly. <\/span><b>along with participating in mandatory social insurance<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since mandatory social insurance contributions are only made based on the first contract signed, unemployment insurance contributions are also only paid at that company. The second company did not pay unemployment insurance for the employee, and the equivalent amount of unemployment insurance contributions has already been included in the additional payment of 21.5% as stated in Article 168; the company does not have to pay this amount separately again.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\"><\/span><b>Workplace accident and occupational disease insurance: Exception: The second company is still required to pay.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9885\" aria-describedby=\"caption-attachment-9885\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9885\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3 tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9885\" class=\"wp-caption-text\">Does the second company have to pay additional insurance premiums, and what is the procedure for handling work-related accident and occupational disease insurance claims?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most confusing point when determining whether the second company has to pay additional insurance premiums or contribute directly to the insurance. Article 43 of the 2015 Law on Occupational Safety and Health (amended by point b, clause 1, Article 139 of the 2024 Law on Social Insurance) stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">In cases where an employee enters into employment contracts with multiple employers, each employer must pay occupational accident and disease insurance contributions for each contract signed, provided the employee is subject to mandatory social insurance participation.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that the insurance coverage specifically covers work-related accidents and occupational diseases. <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> Applying the principle of &quot;only paying according to the first contract&quot; and also <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> This is included in the additional payment to the employee. The second company is still required to directly contribute this amount to the occupational accident and disease insurance fund according to the employment contract signed with them.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the event of a work-related accident or occupational disease, the worker is entitled to benefits based on the contribution-benefit principle stipulated by the Government.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is why the accountant in charge of the second company needs to clearly separate the two processing flows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay an additional amount equivalent to 21.5% for social insurance, health insurance, and unemployment insurance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The contributions are made directly to the occupational accident and disease fund and are not converted into cash payments for workers.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\"><\/span><b>Example: Does the second company have to pay extra insurance premiums, and how much?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mr. Minh signed an indefinite employment contract with Company X starting in January 2025 (the first company, currently paying mandatory social insurance contributions for Mr. Minh at a salary of 15 million VND\/month). From June 2026, Mr. Minh signed an additional 12-month fixed-term employment contract with Company Y (the second company), with an agreed salary of 10 million VND\/month.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Because the contract with Company X was signed earlier, Mr. Minh continued to pay mandatory social insurance, health insurance, and unemployment insurance contributions at Company X. At Company Y, Mr. Minh was not subject to mandatory social insurance contributions, so Company Y applied Clause 3, Article 168 of the 2019 Labor Code:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional monthly payment = 10,000,000 VND \u00d7 21.5% = <\/span><b>2,150,000 VND<\/b><span style=\"font-weight: 400;\">, paid along with monthly salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding occupational accident and disease insurance, Company Y continues to pay directly into the fund according to the contract signed with Mr. Minh, and this amount is not included in the aforementioned 2,150,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If Company Y misunderstands and assumes that &quot;another company has already paid social insurance contributions, so there is no longer any obligation,&quot; the company overlooks the additional payment of VND 2,150,000\/month and the occupational accident insurance contribution. These are two of the most common errors when processing wages for employees working in multiple locations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For cases where foreign workers are employed by multiple companies in Vietnam, there are additional specific considerations regarding the calculation of wages used as the basis for social insurance contributions, which accountants should refer to in this article.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\"> Social insurance contribution salary for foreign workers<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For a thorough comparison.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\"><\/span><b>Common mistakes when handling insurance claims at a second company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First, mistakenly assuming that the second company has absolutely no insurance obligations. This is the most common mistake that causes businesses to overlook the additional payment of 21.5% under Article 168, leading to the risk of being sued by employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Secondly, occupational accident and disease insurance was mistakenly included in the additional payment. As analyzed, this is a second amount that the company must directly contribute to the fund according to each contract, not a cash payment to the employee.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Third, incorrectly identifying which contract is the &quot;first contract.&quot; When the contract being used as the basis for social insurance contributions is temporarily suspended without an agreement to continue payments, the business needs to review the order of validity of the signed contracts to determine the correct place for mandatory social insurance contributions, avoiding duplicate or omitted payments.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fourth, failing to update regulations when social insurance policies change. The 2024 Social Insurance Law and the 2025 Employment Law contain several adjustments compared to previous periods, so businesses should review them periodically to avoid applying outdated regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fifth, there is confusion between individuals exempt from social insurance contributions due to working in multiple places and those exempt from social insurance contributions based on the nature of their contracts (probationary employment, contracts under one month, etc.). These two groups have different legal bases, although both lead to the employer having to pay extra money according to Article 168; accountants should clearly distinguish between them in the records. Further information can be found in the article.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/\"> workers who are not subject to social insurance and health insurance contributions.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If I work for two companies at the same time, does the second company have to pay extra for insurance? The answer is clearly no. <\/span><b>HAVE<\/b><span style=\"font-weight: 400;\">Based on Clause 3, Article 168 of the 2019 Labor Code, with an equivalent amount of 21.5% of salary used as the basis for social insurance contributions, payment will be made concurrently with the salary payment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies because, according to Clause 5, Article 2 of the 2024 Social Insurance Law and Article 31 of the 2025 Employment Law, employees only pay mandatory social insurance, health insurance, and unemployment insurance based on their first signed employment contract. However, occupational accident and disease insurance is an exception; the second company must still pay directly according to Article 43 of the 2015 Law on Occupational Safety and Health (amended by the 2024 Social Insurance Law), and it cannot be converted into cash payments to the employee.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Properly separating these two obligations helps businesses comply with the law while avoiding disputes over wages and insurance with employees who work in multiple locations simultaneously.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business has employees working simultaneously at multiple companies and you&#039;re unsure about how to calculate, account for, or maintain records, our team can help.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network is ready to review and work with you to ensure compliance with current regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For expert support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\"><\/span><b>Answering questions about whether the second company has to pay additional insurance premiums.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\"><\/span><b>Does the second company have to pay additional insurance for all part-time employees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This only applies to employees who are not subject to mandatory social insurance, health insurance, or unemployment insurance at that company, including those who have already participated in mandatory social insurance at their first employer.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\"><\/span><b>How much extra will the second company have to pay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The equivalent amount that employers must pay for mandatory social insurance, health insurance, and unemployment insurance, based on the current contribution rate of approximately 21.5% of the salary used as the basis for social insurance contributions, paid together with the salary period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\"><\/span><b>Does the second company have to pay occupational accident and disease insurance?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. This is a direct contribution based on each signed employment contract, not included in any additional payments, and is not dependent on whether the employee has already paid mandatory social insurance contributions at another company.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\"><\/span><b>How do we determine which company was the first to pay mandatory social insurance contributions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the chronological order of contract signing, if the contract currently used as the basis for social insurance contributions is temporarily suspended without an agreement to continue contributions, mandatory social insurance participation will be re-determined according to the order of validity of the signed contracts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\"><\/span><b>If the second company fails to pay this insurance benefit, does the employee have the right to file a complaint?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0Yes. This is a legal obligation under Article 168 of the 2019 Labor Code, not a voluntary payment; employees have the right to demand payment and file a complaint if the company omits it.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u00e0m c\u00f9ng l\u00fac 2 c\u00f4ng ty th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song \u1edf hai n\u01a1i th\u1eafc m\u1eafc, b\u1edfi lu\u1eadt ch\u1ec9 cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9883,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9882"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9882\/revisions"}],"predecessor-version":[{"id":9889,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9882\/revisions\/9889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9883"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}