What are the instructions for paying social insurance, health insurance and unemployment insurance premiums from July 1, 2022 in Ho Chi Minh city?
What is the minimum salary for calculating insurance premiums from July 1, 2022 in Ho Chi Minh City?
According to Official Letter 3288/BHXH/QLT in 2022 on the region-based minimum wage applied in the area as follows:
The list of region-I, region-II, region-III and region-IV subregions is provided in the Appendix enclosed herewith.
- Determination of a subregion as the basis for application of the statutory minimum wages shall be conducted based on the employer’s place of operation.
- An employer located in a specific subregion shall apply the respective statutory minimum wage applied thereto.
- In the event that an employer has its affiliates and/or branches located in different subregions to which different statutory minimum wages apply, such affiliates and/or branches must apply the respective statutory minimum wages applied thereto.
- If an employer is located in an industrial park or export processing zone located in the territory containing two or more subregions to which different statutory minimum wages apply, the highest statutory minimum wage shall apply.
- If an employer is located in a subregion which is renamed or divided, the statutory minimum wage applied to that subregion before it is renamed or divided shall still apply until new regulations promulgated by the Government come into force.
- If an employer is located in a subregion which is converted or established from a subregion or by consolidation of two or more subregions to which different statutory minimum wages apply, it shall apply the highest statutory minimum wage.
- In case an employer is located in a provincial city which is established from one or more subregions in the region IV, it shall apply the statutory minimum wage applied to the remaining provincial cities as prescribed in Clause 3 of the Appendix enclosed herewith.
What are the instructions for paying social insurance, health insurance and unemployment insurance premiums from July 1, 2022 in Ho Chi Minh city?
What are the instructions for paying insurance premiums from July 1, 2022 in Ho Chi Minh city?
According to Official Letter 3288/BHXH/QLT in 2022, the instructions are as follows:
After the employers review and adjust the minimum wage in the salary scale, the salary table that the unit has sent to the state management agency in charge of labor on the principle that it must not be lower than the region-based minimum wage specified in Decree No. 38/2022/ND-CP.
- On that basis, adjust the salary and wage rates stated in the labor contract as the basis for payment of social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance for each employee according to the established salary scale and salary table.
When is the time-limit for the employer to adjust the insurance premiums in Ho Chi Minh city?
According to Official Letter 3288/BHXH/QLT in 2022, the instructions are as follows:
- By July 25, 2022, employers must submit dossiers of salary adjustment for social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance for employees according to the new region-based minimum wage (if any). Past the above time limit, if the unit has not adjusted, the social insurance agency will temporarily adjust the salary paid for social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance by the new region-based minimum wage for employees doing the simplest jobs until when the unit prepares an adjustment file according to regulations.
- The social insurance agency only confirms the process of social insurance and unemployment insurance and settles benefits when the unit prepares a dossier for adjusting the region-based minimum wage in accordance with the above regulations.
Decree 38/2022/ND-CP takes effect from July 1, 2022.
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