Notification on the Payment of Social Insurance, Health Insurance, Unemployment Insurance from January 01, 2017

Official Dispatch 3059/BHXH-QLT regulates: The monthly salary for paying social insurance (BHXH), health insurance (BHYT), and unemployment insurance (BHTN) from January 1, 2017, for employees shall be based on the salary policies decided by the employer, which is the salary and salary allowances stated in the labor contract in accordance with labor law.

For enterprise managers and those managing cooperative unions receiving a salary, the monthly salary for paying BHXH, BHYT, and BHTN is the salary determined by the enterprise, except for public employees who are specialized managers in single-member limited liability companies owned by the state.

For enterprises in the city applying the new regional minimum wage according to Decree 153/2016/ND-CP, they should review and adjust the minimum wage in the salary scales and tables accordingly and correctly. The new regional minimum wage applicable in Ho Chi Minh City is as follows:

- The rate of 3,750,000 VND/month applies to units and enterprises operating in the districts and the districts of Cu Chi, Hoc Mon, Binh Chanh, and Nha Be.- The rate of 3,320,000 VND/month applies to units and enterprises operating in Can Gio district.

Employees who sign labor contracts at offices or headquarters in Ho Chi Minh City but work in different regions will apply the regional minimum wage at their work location stated in the labor contract to adjust the salary and wages stated in the contract, serving as a basis for paying and receiving BHXH, BHYT, and BHTN.

Note: The regional minimum wage is only used for signing labor contracts and paying BHXH, BHYT, and BHTN for employees performing the most simple tasks under normal working conditions and working hours. For employees who have undergone vocational training, the lowest salary stated in the labor contract must also be at least 7% higher than the regional minimum wage, and an additional 5% should be added if performing heavy, hazardous, or dangerous work. This regulation is based on the principle of constructing salary scales and tables stated in Article 7 of Decree 49/2013/ND-CP.

According to the Official Dispatch mentioned, by February 20, 2017, employers must submit documents to adjust the salary for paying BHXH, BHYT, and BHTN for employees. If the documents are submitted after this deadline, interest on late payment will be calculated as per regulations.

For employers who delay or do not adjust the regional minimum wage according to the regulations, causing employees to have a salary lower than the new regional minimum wage, the social insurance agency will temporarily adjust the salary for paying BHXH, BHYT, and BHTN to be equal to the new regional minimum wage until the employer submits adjustment documents as per regulations.

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