What is the mandatory social insurance contribution rate in the Ministry of National Defense?

10:56, 11/07/2024

On February 16, 2017, the Ministry of National Defense issued Circular No. 37/2017/TT-BQP providing guidance on the management of collection and expenditure of compulsory social insurance within the Ministry of National Defense.

According to the guidance in Circular 37, the compulsory social insurance (BHXH) contribution rates and responsibilities in the Ministry of National Defense are stipulated as follows:

- The monthly compulsory BHXH contribution rate for employees receiving salaries as specified in Clauses 1 and 3, Article 2 of Circular 37 and for the employing unit is 26% of the monthly salary used for BHXH contributions (in which the unit contributes 18% and the salaried employee contributes 8%).- The monthly compulsory BHXH contribution rate for employees receiving rank allowances or subsistence allowances as specified in Clauses 1 and 3, Article 2 of Circular 37 is 23% of the statutory pay rate and is paid by the employing unit.- For subjects specified in Clause 2, Article 2 of Circular 32, the monthly BHXH contribution rate to the retirement and survivorship fund is as follows:- 22% of the monthly salary used for compulsory BHXH contributions of the employee in the month immediately preceding their departure abroad for those who have already participated in compulsory BHXH;- 22% of twice the statutory pay rate for employees who have not yet participated in compulsory BHXH or have participated but have received a one-time BHXH payment.

See more on BHXH contribution salaries in Circular 37/2017/TT-BQP, effective from April 2, 2017.

- Thanh Lam -

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