Social insurance contribution level of cadres, civil servants and public employees from July 1, 2023 increases according to basic salary

From July 1, 2023, the basic salary will increase to 1.8 million VND, will the social insurance contribution level of cadres, civil servants and public employees increase accordingly? Please refer to the article below.

Mức đóng BHXH của cán bộ, công chức, viên chức từ ngày 1/7/2023 tăng theo lương cơ sở

The social insurance contribution level of cadres, civil servants and public employees from July 1, 2023 will increase according to the basic salary of 1.8 million VND/month. (Source: Dan Tri)

Social insurance contribution level of civil servants and public employees from July 1, 2023

Social insurance contribution rate of civil servants and public employees = Social insurance contribution rate x Monthly salary for social insurance contribution calculation

Regarding the rate of compulsory social insurance, health insurance, occupational accident insurance, occupational disease insurance, and unemployment insurance:

In 2023, there will be no change in the contribution rates for compulsory social insurance, health insurance, occupational accident and disease insurance and unemployment insurance.

Agencies, organizations, units where cadres and civil servants work					Officials and civil servants
Social insurance			Social Insurance	Health insurance	Social insurance			Social Insurance	Health insurance
HT	Doctor of Philosophy	TNLĐ-BNN			HT	Doctor of Philosophy	TNLĐ-BNN
14%	3%	0.5%	1%	3%	8%	-	-	1%	1.5%
21.5%					10.5%
Total 32%

Specifically: Officials and civil servants contribute 8% to the pension fund and 1.5% to the health insurance fund.

Civil servants pay 8% to the pension fund; 1.5% to the health insurance fund and 1% to unemployment insurance.

Thus, the total social insurance contribution rate of cadres and civil servants is 9.5% and that of public employees is 10.5%.

On monthly salary for social insurance contribution of cadres, civil servants and public employees

Cadres and civil servants are those who receive salary regimes prescribed by the State, so according to Clause 1, Article 89 of the Law on Social Insurance 2014, the salary used as the basis for monthly social insurance contributions of cadres is determined as follows:

Monthly salary for social insurance contribution of cadres and civil servants = Salary according to rank, level, military rank + Position allowances, seniority allowances beyond the framework, seniority allowances (if any)

In there:

Salary according to rank, level, military rank = Salary coefficient x Basic salary;

Maximum monthly salary for social insurance contribution of cadres and civil servants = 20 x Basic salary;

People whose income for social insurance contribution is higher than 20 times the basic salary will only be subject to social insurance contribution based on the maximum salary of 20 times the basic salary.

From July 1, 2023, the basic salary will increase to 1.8 million VND according to Decree 24/2023/ND-CP, so the monthly salary for social insurance contributions of cadres, civil servants and public employees will also increase accordingly.

Due to the increase in monthly salary for social insurance contribution, the social insurance contribution level of cadres, civil servants and public employees from July 1, 2023 will also increase accordingly.

For example: Civil servant type A1 has a salary coefficient of 3.00. From July 1, 2023, the new basic salary (1,800,000 VND) will be applied, so the salary of this civil servant is 5,400,000 VND.

Thus, the salary used to calculate social insurance contributions for cadres, civil servants and public employees will increase from July 1, 2023.

Social insurance contribution level of part-time workers at commune level

According to regulations, every month, non-professional cadres at the commune level must pay social insurance and health insurance at a total rate of 9.5%. Specifically, the contribution rate for each type of insurance is regulated as follows:

According to Point i, Clause 2, Article 2 of the Law on Social Insurance 2014, part-time workers at the commune, ward and town levels are subject to compulsory social insurance.

Therefore, based on Clause 1, Article 85 of the Law on Social Insurance, every month, non-professional commune-level cadres will have to pay social insurance at the following rates:

Social insurance contribution rate = 8% x Basic salary

According to Article 13 of the Law on Health Insurance and Clause 1, Article 7 of Decree 146/2018/ND-CP, every month, non-professional commune-level cadres will have to pay health insurance at the following rates:

Health insurance contribution rate = 1.5% x Basic salary

Currently, the basic salary is 1,490,000 VND, and from July 1, 2023 it will be 1,800,000 VND.

Thus, from July 1, 2023, the social insurance contribution level of non-professional workers at the commune level will increase.

Source