08:19, 11/07/2024
From January 01, 2018 onwards, several issues related to Social Insurance, Health Insurance, and Unemployment Insurance in Vietnam have changes compared to the current regulations. Among these, the monthly salary for Social Insurance contributions includes the salary, salary allowances, and other supplementary amounts as stipulated by labor law.
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Article table of contents
To find out the changes in Social Insurance, Health Insurance, and Unemployment Insurance in Vietnam from 2018 onwards, see the table below:
No.
|
Content
|
Year 2017
|
Year 2018
|
1
|
Subjects of compulsory Social Insurance participation
|
Employees who are Vietnamese citizens
|
According to Clause 1, Article 2, Clause 1 Article 124, Law on Social Insurance 2014
-
Persons working under labor contracts (LC) with an indefinite term, definite term, seasonal contracts, or for specific jobs with a duration of 03 to under 12 months, including LCs Social Insurancegned between the employer and the legal representative of persons under 15 years old
-
Officials, public servants, and employees;
-
National defense workers, police workers, persons doing other tasks in cipher organizations;
-
Officers, profesSocial Insuranceonal soldiers of the People's Army; officers, technical specialists of the People's Public Security; persons doing cipher work paid as military personnel;
-
Non-commisSocial Insuranceoned officers, soldiers of the People's Army; non-commisSocial Insuranceoned officers, soldiers of the People's Public Security serving for a definite term; military, police, and cipher students studying and receiving living expenses;
-
Persons working abroad under contracts as per the Law on Vietnamese workers working abroad under contracts;
-
Enterprise managers, cooperative management executives receiving salaries;
-
Non-specialized persons in communes, wards, commune-level towns.
-
|
According to Clause 1, Article 2, Clause 1 Article 124, Law on Social Insurance 2014
In addition to the previous subjects, the following are added:
Persons working under labor contracts with a duration of 01 to under 03 months;
|
Foreign employees working in Vietnam
|
According to Clause 2, Article 2, Clause 1 Article 124, Law on Social Insurance 2014:
Not allowed to participate in compulsory Social Insurance
|
According to Clause 2, Article 2, Clause 1 Article 124 Law on Social Insurance 2014:
Allowed to participate in compulsory Social Insurance (applies to employees with work permits or profesSocial Insuranceonal certificates or licenses issued by Vietnamese authorities)
|
2
|
Monthly retirement penSocial Insuranceon rate
|
Male employees
|
According to Clause 1 Article 56 Law on Social Insurance, Clause 3 Article 7 Decree 115/2015/ND-CP:
45% for 15 years of Social Insurance contributions, each additional year contributes 2%
(maximum rate not exceeding 75%)
|
According to Point a Clause 2 Article 56 Law on Social Insurance, Point c Clause 2 Article 7 Decree 115/2015/ND-CP:
45% for 16 years of Social Insurance contributions in 2018, each additional year contributes 2%; maximum rate up to 75%.
-
In 2019, it corresponds to 17 years
-
In 2020, it corresponds to 18 years
-
In 2021, it corresponds to 19 years
-
From 2022 onwards, it corresponds to 20 years
|
Female employees
|
According to Clause 1 Article 56 Law on Social Insurance, Clause 3 Article 7 Decree 115/2015/ND-CP:
(maximum rate not exceeding 75%)
|
According to Point b Clause 2 Article 56 Law on Social Insurance, Point b Clause 2 Article 7 Decree 115/2015/ND-CP:
Maximum rate = 75%
|
3
|
Monthly salary for compulsory Social Insurance contribution
(based on salary policies decided by the employer)
|
Clause 1 Article 30 Circular 59/2015/TT-BLDTBXH:
Salaries and allowances as per Clause 1 and Point a Clause 2 Article 4 of Circular 47/2015/TT-BLDTBXH
|
Salaries, allowances, and other additional amounts as per Clause 1 and Point a Clause 3 Article 4 of Circular 47/2015/TT-BLDTBXH
|
Social Insurance contribution rates in Vietnam for the year 2017
The Social Insurance, Health Insurance, and Unemployment Insurance contribution rates effective from 2017 will be applied according to the Law on Social Insurance 2014, the Law on Employment 2013, and Decree 105/2014/ND-CP. Specifically:
Contributions deducted from salary |
Employer contribution |
Employee contribution |
Total (%) |
Social Insurance |
RI |
14 |
8 |
26 |
WAI |
1 |
- |
SD |
3 |
- |
Health Insurance |
3 |
1.5 |
4.5 |
Unemployment Insurance |
1 |
1 |
2 |
Total (%) |
22% |
10.5% |
32.5% |
TUAF |
2% |
|
|
Notes:
- RI: Contribution to the Retirement and SurvivorsHealth Insurancep fund
- WAI: Contribution to the Work Accident and Occupational Disease fund
- SD: Contribution to the Social Insuranceckness and Maternity fund
Amounts included and not included in Social Insurance contributions for the year 2017
The monthly salary for compulsory Social Insurance contributions is regulated under Article 30 Circular 59/2015/TT-BLDTBXH.
Included in compulsory Social Insurance contributions |
Not included in compulsory Social Insurance contributions |
Monthly salary |
Policies and benefits
- Bonuses according to Article 103 of the Labor Code.
- Initiative bonuses;
- Meal allowances;
- Support for transportation, telephones, commuting, houSocial Insuranceng, cHealth Insuranceldcare, cHealth Insuranceld-rearing;
- Support for employees' relatives who passed away, employees' relatives getting married, employees' birthdays, support for employees in difficult Social Insurancetuations due to work accidents or occupational diseases, and other supports or allowances listed separately in the labor contract as per Clause 11 Article 4 of Decree 05/2015/ND-CP.
|
Salary allowances are allowances to compensate for working conditions, job complexity, living conditions, and the attractiveness of the job that the agreed salary in the labor contract has not accounted for or fully covered, such as:
- PoSocial Insurancetion allowances;
- ResponSocial Insurancebility allowances;
- HardsHealth Insurancep, hazardous, and dangerous job allowances;
- Seniority allowances;
- Regional allowances;
- Mobility allowances;
- Attraction allowances;
- Other Social Insurancemilar allowances.
|
|
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