Instructions for collecting social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance according to the new basic salary level

Vietnam Social Security has just sent a document to the Social Security of provinces and centrally-run cities and the Social Security of the Ministry of National Defense and the People's Public Security on instructions for collecting social insurance (SI), health insurance (HI), unemployment insurance (UI), occupational accident and disease insurance (OAD) at the base salary of 1.8 million VND/month from July 1, 2023.

Accordingly, the subjects applying the basic salary of 1.8 million VND/month as the basis for calculating the salary for compulsory social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance from July 1 include:

1. Employees participating in compulsory social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance are subject to the basic salary of VND 1.8 million/month prescribed in Article 2 as the basis for calculating the salary and allowance levels used as the basis for payment as prescribed in Clause 1 and Clause 2, Article 3 of Decree 24/2023/ND-CP.

2. People working abroad under contracts as prescribed in the “Law on Vietnamese Workers Working Abroad Under Contracts” and people enjoying spouse benefits at Vietnamese representative agencies abroad as prescribed in Point g, Clause 1, Article 2, Clause 4, Article 123 of the 2014 Law on Social Insurance participating in compulsory social insurance before going to work abroad under contracts, or before enjoying spouse benefits at Vietnamese representative agencies abroad:

- Have participated in and paid compulsory social insurance according to the salary regime prescribed by the State;

- Not yet participated in compulsory social insurance or participated in compulsory social insurance but received social insurance one time.

3. Full-time management officials, full-time Party Committee Secretaries, Deputy Party Committee Secretaries, and full-time Trade Union Chairmen at single-member limited liability companies in which the State holds 100% of the charter capital, according to the salary coefficient specified in Appendix I issued with Decree 52/2016/ND-CP.

The above subjects pay social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance based on salary and allowances calculated according to the (new) basic salary of 1.8 million VND/month from July 1, 2023.

For voluntary social insurance , the monthly income level chosen by voluntary social insurance participants to calculate the voluntary social insurance contribution level from July 1st is up to 36 million VND/month (20 times the basic salary).

For those who only participate in health insurance, the group whose health insurance is paid by the state budget, from July 1, the health insurance contribution level is calculated based on the basic salary of 1.8 million VND/month. In case the health insurance card is issued before July 1, from July 1, the social insurance agency will adjust the health insurance contribution level based on the basic salary of 1.8 million VND/month.

For the group that receives state budget support for health insurance premiums and the group that participates in health insurance as a family, from July 1, the health insurance premium is calculated based on the basic salary of 1.8 million VND/month. In case the subject has paid enough money into the health insurance fund according to the validity period of the health insurance card and is issued a health insurance card before July 1, both the health insurance participant and the state budget do not have to pay, and will receive additional support due to the increase in the basic salary for the period from July 1 that the health insurance participant has paid health insurance.

Source link