Do employees who work for less than a full month in Vietnam pay social insurance contributions in that month?

Do employees who work for less than a full month in Vietnam pay social insurance contributions in that month?

In Article 42 of Decision 595/QD-BHXH 2017, there are regulations on management of participants as follows:

1. An employee who signs at least 2 labor contracts with different employers shall pay social insurance contributions and unemployment insurance premiums according to the first labor contract, pay health insurance premiums according to the labor contract with highest salary and pay premiums of occupational accident and occupational disease according to each labor contract.

2. An employee who works under a labor contract (excluding employees working under labor contracts without definite prescribed in the Government's Decree No. 68/2000/ND-CP dated November 17, 2000 on labor contracts for certain jobs in administrative authorities and public service providers) in an administrative authority or a public service provider shall pay insurance contributions or premiums according to his/her salary specified in his/her labor contract.

3. An employer that is allowed to suspend the payment to the retirement and death benefit fund shall still make payment to the sickness and maternity fund, occupational accident and occupational disease fund, health insurance fund and unemployment insurance fund. When the period of suspension from payment of insurance contributions and premiums has expired, the employer shall continue paying insurance contributions and premiums according to the registered payment method and paying premiums for period of suspension from payment to the retirement and death benefit fund. The insurance contributions and premiums in the period of suspension shall not be subject to the late payment interest.

Within the period of suspension, if an employee take leave, moves or wishes to receive social insurance benefits, his/her employer shall pay sufficient insurance contributions and premiums and late payment interest (if any) for this employee to confirm his/her social insurance book.

4. An employee who does not work or receive salary for at least 14 working days in a month is not required to pay social insurance contributions in this month. This period shall not be included in the payment period of social insurance contributions.

5. An employee who takes leave due to sickness for at least 14 working days in a month in accordance with regulations of law on social insurance is not required to pay insurance contributions and premiums but still receives benefits from health insurance.

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According to current regulations in Vietnam, in case you have worked 20 days in a month and receive a salary, you must pay social insurance premiums for that month.

If an employee leaves his job but has not paid social insurance for under 20 years, will he be entitled to lump-sum social insurance in Vietnam?

In Article 8 of Decree 115/2015/ND-CP, there are regulations on lump-sum social insurance payout as follows:

1. Each employee defined in Clause 1 and Clause 2 Article 2 of this Decree is entitled to a lump-sum social insurance payout upon request if they fall in any of the following cases:

a) He/she reaches the statutory retirement age specified Clauses 1, 2 and 4 Article 54 of the Law on Social insurance but has paid social insurance for under 20 years or he/she reaches the statutory retirement age specified Clause 3 Article 54 of the Law on Social insurance but has paid social insurance for under 15 years and does not continue paying voluntary social insurance;

b) He/she has not paid social insurance for under 20 years and does not continue paying social insurance after 1-year work ceasing.

c) He/she settles abroad;

d) He/she suffers a fatal disease, such as cancer, poliomyelitis, dropsy cirrhosis, leprosy, serious tuberculosis, HIV infection progressing into AIDS, or other diseases as prescribed by the Ministry of Health;

2. The lump-sum social insurance payout shall be calculated based on the number of years of social insurance payment; for each year of payment they are entitled to:

a) 1.5-month average monthly salary as the basis for social insurance payment, for the years of payment prior to 2014;

b) 2-month average monthly salary as the basis for social insurance payment, for the years of payment since 2014;

c) In case the period of social insurance payment (hereinafter referred to as payment period) is under 1 year, the social insurance benefit must equal the paid amount but must not exceed 2-month average monthly salary as the basis for social insurance payment.

3. The lump-sum social insurance payout prescribed in Clause 2 of this Article is exclusive of the State’s monetary support for payment of voluntary social insurance, except the case specified at Point d, Clause 1 of this Article.

4. The time for claiming the lump-sum payout is the time stated in decisions of social security agencies.

5. The claim for lump-sum social insurance payout shall be prescribed in Article 109 and Clauses 3 and 4 Article 110 of the Law on Social insurance.

Thus, employees who leave their jobs but have not paid full 20 years of social insurance premiums, if they do not continue to pay social insurance premiums, after 01 year, they will be entitled to lump-sum social insurance contributions in Vietnam.

What are levels and methods of payment of persons on spouse benefit in overseas Vietnamese representative missions?

In Article 15 of Decree 115/2015/ND-CP, there are regulations on levels and methods of payment of persons on spouse benefit in overseas Vietnamese representative missions as follows:

1. Each employee prescribed in Point g Clause 1 Article 2 of this Decree, during the spouse benefit in a Vietnamese representative mission, shall pay monthly premiums to the fund of retirement and survivor fund of social insurance as follows:

a) The monthly premium shall equal 22% of employee’ monthly salary for which the premium is paid, if the employee has paid compulsory social insurance in a certain period;

b) The monthly premium shall equal 22% of 2-month base salary, if the employee has not paid compulsory social insurance or has paid compulsory social insurance but he/she has received the lump-sum social insurance payout.

2. The payment applied to employees prescribed in Point g Clause 1 Article 2 of this Decree shall be made once every 3 months, every 6 months or every 12 months or in a lump sum.

3. The senior agencies or organizations of officials having spouses must:

a) Collect the premiums of compulsory social insurance from their spouses prescribed in Clause 1 and Clause 2 of this Article to contribute to the fund of retirement and survivorship;

b) Carry out the procedures for social insurance registration prescribed in Clause 1 Article 97 and Clause 1 Article 99 of the Law on Social insurance.

According to this Article, levels and methods of payment of persons on spouse benefit in overseas Vietnamese representative missions will be implemented in accordance with the above provisions.

Best Regards!