Mandatory Social Insurance Contribution Rates in 2019
According to Decision 595/QD-BHXH in 2017, the contribution rates for mandatory social insurance are as follows:
| Criteria | Social Insurance (SI) | Health Insurance (HI) | Unemployment Insurance (UI) | Occupational Accident and Disease Fund (OADF) | Total |
| Employee | 8% | 1.5% | 1% | 10.5% | |
| Enterprise | 17% | 3% | 1% | 0.5% | 21.5% |
| 32.5% |
Mandatory monthly social insurance salary: Article 6 Decision 595/QD-BHXH in 2017
For public administrative units: Salary according to rank, grade, military rank, and additional allowances for positions, seniority beyond the limit, and professional seniority (if any). This salary is calculated on the statutory pay rate.
The mandatory monthly social insurance salary specified in this section includes the differential retention coefficient in accordance with regulations of the law on salary.
For Enterprises: Determined by the unit. The mandatory monthly social insurance salary includes the salary, prescribed salary allowances, and other additional amounts.
Non-mandatory social insurance contributions:
Bonuses regulated in Article 103 of the Labor Code, innovation bonuses; meal allowances during work shifts; assistance with transportation, phone, housing, child care, small child support; support when an employee's family member passes away, marriage of a family member, employee's birthday, allowances in difficult situations like labor accidents, occupational diseases, and other supports, allowances separately stated in the employment contract as per Clause 11 Article 4 of Decree No. 05/2015/ND-CP.
The mandatory monthly social insurance salary must not be lower than the regional minimum wage in 2019. (Unit: VND)
| Enterprise | Employee doing simple tasks under normal conditions | Employee who has undergone vocational training, add an additional 7% |
| Region 1 | 4,180,000 | 4,472,600 |
| Region 2 | 3,710,000 | 3,969,700 |
| Region 3 | 3,250,000 | 3,477,500 |
| Region 4 | 2,920,000 | 3,124,400 |
The above is the advisory content on Mandatory Social Insurance Contribution for 2019.
Sincerely!
