In the social security system, the State plays a leading role in building the mechanisms, policies, and programs on social security. Businesses and social communities also have a responsibility to share the burden with the State to help all members of society cope with social and economic risks that reduce or cause loss of income sources due to objective and subjective reasons. The article presents the basic theory of implementing social security for employees according to the theory of sharing corporate social responsibility, using the Kano - IPA integration model to analyze the current situation of implementing social security for employees at enterprises in Vietnam. From there, the authors propose a number of strategies for enterprises to ensure the implementation of social security for employees according to the theory of sharing corporate social responsibility.