Preschool Teacher Subject to Social Insurance Back Payment

Anh Tu

20:36, 10/07/2024

Vietnam Social Security has just issued Official Dispatch No. 835/BHXH-BT regarding the collection of mandatory social insurance contributions for non-public preschool teachers and commune officials who are classified as war invalids of various grades.

The collection of social insurance (SI) for preschool teachers applies to those working in semi-public, people-founded educational institutions or under labor contracts at public preschool educational institutions from 1995 until the mandatory SI contributions.

The specific collection amounts are as follows:

- From January 1995 - December 2006: 15% (in which employees contribute 5%, and the remaining is covered by the local budget);- From January 2007 - December 2009: 16% (in which employees contribute 5%, and the remaining is covered by the local budget);- From January 2010 - December 2011: 18% (in which employees contribute 6%, and the remaining is covered by the local budget);- From January 2012 - December 2013: 20% (in which employees contribute 7%, and the remaining is covered by the local budget);- From January 2014 to the present: 22% (in which employees contribute 8%, and the remaining is covered by the local budget);

More details can be found in Official Dispatch 835/BHXH-BT issued on March 20, 2019.

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