From July 01, 2024, what is the monthly allowance for non-specialized personnel at the commune level?
From July 1, 2024, what is the monthly allowance level for non-professional workers at the commune level?
According to Clause 1, Article 34 of Decree 33/2023/ND-CP:
Allowance regime for non-professional workers at the commune level, in villages, and residential groups
- Non-professional workers at the commune level are entitled to an allowance policy. The Central Budget shall implement an allowance fund package, including support for social insurance and health insurance contributions, to be paid monthly to non-professional workers at the commune level as follows:
a) Type I commune-level administrative units are allocated an allowance fund equal to 21.0 times the statutory pay rate;
b) Type II commune-level administrative units are allocated an allowance fund equal to 18.0 times the statutory pay rate;
c) Type III commune-level administrative units are allocated an allowance fund equal to 15.0 times the statutory pay rate.
For commune-level administrative units with an increased number of non-professional workers as stipulated in Clause 2, Article 33 of this Decree, the total allowance fund package will be accordingly increased by 1.5 times the statutory pay rate per additional non-professional worker.
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According to Clause 2, Article 3 of Decree 73/2024/ND-CP, from July 1, 2024, the statutory pay rate will be VND 2,340,000 per month.
Therefore, from July 1, 2024, the monthly allowance including support for social insurance and health insurance contributions for non-professional workers at the commune level will be adjusted as follows:
| Commune-level administrative unit | Monthly allowance (VND) |
| :---: | :---: |
| Type I | 49,140,000 |
| Type II | 42,120,000 |
| Type III | 35,100,000 |
For commune-level administrative units with an increased number of non-professional workers as stipulated in Clause 2, Article 33 of Decree 33/2023/ND-CP, the total allowance fund will be increased accordingly by 1.5 times the statutory pay rate per additional non-professional worker (equivalent to VND 3,510,000).
From July 1, 2024, what is the monthly allowance level for non-professional workers at the commune level? (Image from the Internet)
How should social insurance be paid for non-professional workers at the commune level who concurrently hold multiple non-professional positions?
According to Point i, Clause 1, Article 2 of the Social Insurance Law 2014 on the subjects participating in compulsory social insurance:
Applicable subjects
- Employees who are Vietnamese citizens subject to compulsory social insurance participation include:
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i) Non-professional workers at communes, wards, and commune-level towns.
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In addition, Article 89 of the Social Insurance Law 2014 stipulates payment of compulsory social insurance based on monthly salary as follows:
Monthly salary for compulsory social insurance
- Employees subject to the salary regime prescribed by the State shall have their monthly salary for social insurance contributions based on their salary according to grades, ranks, military ranks, and position allowances, seniority allowances beyond the framework, and professional seniority allowances (if any).
For employees specified at Point i, Clause 1, Article 2 of this Law, the monthly salary for social insurance contributions is the statutory pay rate.
- For employees paying social insurance according to the salary policies determined by the employer, the monthly salary for social insurance contributions includes the salary and salary allowances as prescribed by labor law.
From January 1, 2018, onwards, the monthly salary for social insurance contributions includes the salary, salary allowances, and other additional amounts as prescribed by labor law.
If the monthly salary specified in Clauses 1 and 2 of this Article exceeds 20 times the statutory pay rate, the monthly salary for social insurance contributions is equal to 20 times the statutory pay rate.
The Government of Vietnam shall detail the retrospective collection and payment of monthly salaries for compulsory social insurance contributions for employees and employers, except for the cases specified in Clause 3, Article 122 of this Law.
Thus, for employees subject to the salary regime prescribed by the State, the monthly salary for compulsory social insurance contributions will be the salary according to grades, ranks, military ranks, and position allowances, seniority allowances beyond the framework, and professional seniority allowances.
For non-professional workers at communes, wards, commune-level towns, the monthly salary for compulsory social insurance contributions is the statutory pay rate.
Therefore, in the case above, if a non-professional worker at the commune level concurrently holds additional non-professional positions, the monthly salary for compulsory social insurance contributions is still the statutory pay rate.
What are the principles of social insurance as stipulated?
According to Article 5 of the Social Insurance Law 2014, the principles of social insurance are as follows:
- The level of social insurance benefits is calculated based on the contribution level and the duration of social insurance contributions and is shared among social insurance participants.
- The level of compulsory social insurance contributions is calculated based on the employee's monthly salary.
- The level of voluntary social insurance contributions is calculated based on the monthly income level selected by the employee.
Employees with both periods of compulsory social insurance contributions and periods of voluntary social insurance contributions are entitled to pensions and death benefits based on the accumulated social insurance contribution period.
- Periods of social insurance contributions already considered for one-time social insurance benefits shall not be counted towards other social insurance benefits.
- The social insurance fund is managed centrally, uniformly, openly, and transparently; used for the right purposes and independently accounted for by different fund components and groups of subjects under the salary regime prescribed by the State and the salary regime determined by the employer.
- The implementation of social insurance must be simple, easy, and convenient, ensuring the prompt and full benefits of social insurance participants.
