There has been an adjustment of the monthly salary paid for social insurance in 2022

Accordingly, the monthly salary for which social insurance premiums have been paid from 2022 for the subjects specified in Clause 1, Article 1 of Circular 36/2021 shall be adjusted according to the following formula:

Monthly salary on which social insurance premiums are based, after adjustment of each year = Total monthly salary on which social insurance premiums are based, x Adjustment of salary already paid for social insurance in the corresponding year

In which, the adjustment of salary paid for social insurance of the corresponding year is made according to Table 1 attached to Circular 36/2021, for example:

- The adjusted level in 2018 is 1.08;

- The adjusted level in 2019 is 1.05;

- The adjusted level in 2020 is 1.02;

- The adjustment level in 2021 is 1.00;

- Adjustment level in 2022 is 1.00;...

For employees who both have time to pay social insurance premiums and are subject to the salary regime prescribed by the State and have time to pay social insurance premiums according to the salary regime decided by the employer, the monthly salary on which social insurance premiums are based for employees who start participating Social insurance contributions according to the salary regime prescribed by the State from January 1, 2016 onwards and the monthly salary on which social insurance premiums are based according to the salary system decided by the employer shall be adjusted according to the provisions of Clause 1, Article 1 of Circular 36. 2021 .

Circular 36/2021/TT-BLDTBXH takes effect from February 20, 2022. The above regulations apply from January 1, 2022.

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