Guidance on the Calculation Formula and Collection of Social Insurance in the Ministry of National Defense

10:55, 11/07/2024

Circular 37/2017/TT-BQP was issued by the Ministry of National Defense providing guidance on the management of compulsory social insurance collection and expenditure within the Ministry of National Defense.

According to the provisions of Circular 37, the calculation and collection of social insurance (SI) in the Ministry of National Defense are stipulated as follows:

For salary earners:

Annual planned SI collection amount	=	Annual planned salary fund for SI calculation	x 26%

Annual planned salary fund for SI calculation	=	Average monthly salaried employees	x 12 x	Average monthly salary for SI contributions

- The monthly salary used as the basis for SI contributions is defined in Article 4 of Circular 32.- The annual planned SI collection amount; annual planned salary fund for SI calculation; average monthly salaried employees; and average monthly salary for SI contributions are determined for each group: officers; non-commissioned officers; cipher workers; non-military workers, defense civil servants, other workers in cipher organizations; and contract employees.

For non-commissioned officers, enlisted soldiers, and cipher students:

Annual planned SI collection amount	=	Average monthly number of NCOs, soldiers, and cipher students	x	Statutory pay rate	x 12 x 23%

See more SI collection processes at Circular 37/2017/TT-BQP effective from April 02, 2017.

- Thanh Lam -

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