Instructions for collecting Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance according to the new basic salary level

Pursuant to the provisions of the law on Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident - Occupational Disease Insurance, Decree No. 24/2023/ND-CP dated May 14, 2023 of the Government stipulating the basic salary for cadres, civil servants, public employees and armed forces, 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, the People's Public Security on instructions for collecting Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident - Occupational Disease Insurance at the basic salary of VND 1,800,000/month from July 1, 2023.

Specifically as follows:

Subjects applying the basic salary of 1,800,000 VND/month as the basis for calculating the salary for compulsory social insurance payment,health insurance, Unemployment insurance, occupational accident and disease insurance from July 1, 2023, including:

1. Employees participating in compulsory social insurance, health insurance, unemployment insurance, occupational accident and disease insurance are subject to the basic salary of VND 1,800,000/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 No. 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 Law on Social Insurance 2014 participating in compulsory social insurance, but before going to work abroad under contracts, or before enjoying spouse benefits at Vietnamese representative agencies abroad:

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

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

3. Full-time management officials, full-time Party Committee Secretaries, Deputy Party Committee Secretaries, 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 together with Decree No. 52/2016/ND-CP dated June 13, 2016 of the Government regulating salaries, remunerations, and bonuses for managers of single-member limited liability companies in which the State holds 100% of the charter capital.

The above subjects pay Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident - Occupational Disease Insurance based on salary and allowances calculated according to the basic salary (new) of VND 1,800,000/month from July 1, 2023.

For voluntary social insurance

The monthly income level that voluntary social insurance participants choose to calculate the voluntary social insurance contribution level from July 1, 2023, the highest level is 36,000,000 VND/month (1,800,000 VND/month x 20 times).

Health Insurance contribution level for subjects only participating in Health Insurance

1. Groups whose health insurance is paid by the state budget: from July 1, 2023, the health insurance contribution rate is calculated based on the basic salary of VND 1,800,000/month. In case of being issued a health insurance card before July 1, 2023, from July 1, 2023, the Social Insurance agency will adjust the health insurance contribution rate based on the basic salary of VND 1,800,000/month.

2. Groups receiving state budget support for health insurance premiums and groups participating in family health insurance: from July 1, 2023, the health insurance premium is calculated based on the basic salary of VND 1,800,000/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, 2023, both the health insurance participant and the state budget do not have to pay, and receive additional support due to the increase in the basic salary for the period from July 1, 2023 in which the health insurance participant has paid health insurance.

Based on the above regulations and instructions, Vietnam Social Security requests the Social Security of provinces and centrally run cities; Social Security of the Ministry of National Defense and the People's Public Security to notify the employers; the units managing health insurance participants; the authorized collection organizations; the voluntary social insurance participants, health insurance participants receiving partial support from the state budget and the family health insurance participants about the salary and income as the basis for paying social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance from July 1, 2023 so that the organization and implementation work can be in accordance with the regulations./.

PV