On July 04, 2024, Vietnam Social Security issued Official Dispatch 2156/BHXH-TST regarding the collection of social insurance, health insurance, accident insurance, labor accident insurance, and occupational disease insurance according to the statutory pay rate of 2,340,000 VND/month.
Specifically, based on the legal provisions regarding social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease insurance, Decree 73/2024/ND-CP stipulates the statutory pay rate and bonus policies for officials and public employees and the armed forces;
Vietnam Social Security requests the Social Insurance agencies of provinces, central-afiliated cities, the Ministry of National Defense, and the People's Public Security to implement the collection of social insurance, health insurance, unemployment insurance, and labor accident-occupational disease insurance according to the new statutory pay rate (2,340,000 VND/month) from July 1, 2024, for the following groups:
- Participants in social insurance, health insurance, unemployment insurance, and labor accident-occupational disease insurance subject to state-mandated salary policies, participants in social insurance with salary as the basis for contribution calculated according to the statutory pay rate.
- Voluntary social insurance participants choosing the highest monthly income level as the basis for voluntary social insurance contribution is 46,800,000 VND.
- Health insurance participants with contribution rates calculated according to the statutory pay rate, including groups: paid by the social insurance agency, paid by the state budget, supported by the state budget for contributions, household-based participation, paid by employers.
Vietnam Social Security assigns the Information Technology Center to promptly adjust and supplement the management software to meet management requirements and provide technical support so that the affiliated units of Vietnam Social Security, the Social Insurance agencies of provinces, central-affiliated cities, the Ministry of National Defense, and the People's Public Security can promptly implement accordingly.
More details can be found in Official Dispatch 2156/BHXH-TST issued on July 4, 2024.
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