This article aims to determine the factors affecting the social insurance compliance of enterprises in Vietnam. Based on the economic and behavioral approach, hypotheses on the determinants of insurance compliance are
proposed. A sample of 240 enterprises with data on paying insurance premiums for employees in Vietnam from 2016 to 2018 is collected to carry out this research. According to the Probit regression model results, the enterprises' decision to comply with social insurance is significantly positively impacted by the number of employees, the proportion of female employees, the age of the managers, inspectors, and unions. On the contrary, the gender of managers, and non-state enterprises have a negative and statistically significant influence on compliance with social insurance regulations. Besides, the results in Tobit regression models reveal the proportion of female employees, seniority of participation, inspections, unions, and auditors have a positive impact on the level of social insurance
compliance of Vietnamese enterprises, while foreign and non-state enterprises have a negative effect on the contribution rate of these enterprises. Most of the previous studies focused on the decision to participate in social insurance without considering the actual payment ratio compared to the regulations, and empirical studies on this topic are still limited in Vietnam. This study can be an empirical basis for managers to minimize the debt of social insurance of enterprises, and increase the responsibility of employers for government regulations related to the protection of workers' rights.