Compulsory social insurance, unemployment insurance, health insurance contribution rate from October 1, 2021 to September 30, 2022

On July 1, 2021, the Government issued Resolution 68/NQ-CP on the reduction or suspension of contribution to compulsory social insurance for employees and employers from July 1, 2021.

*** List of abbreviations:

BHXH: Social Insurance;
BHTN: Unemployment Insurance;
BHYT: Health Insurance;
TNLD-BNN: Occupational Accidents and Diseases;
HT – TT: Retirement and Survivorship fund;
OD – TS: Sickness – Maternity.

On September 24, 2021, the Government continued to issue Resolution 116/NQ-CP on support policies for employees and employers in difficulty due to COVID-19 pandemic from the unemployment insurance fund. The two resolutions stipulate the reduction in contribution rate of Unemployment Insurance, Occupational Accidents and Diseases insurance and the suspension of contribution to Retirement and Survivor fund.

Thus, compulsory social insurance, unemployment insurance, and health insurance contribution rates from October 1, 2021 are prescribed as follows:

1/ FOR VIETNAMESE EMPLOYEES

1.1. From 01/10/2021 to 30/6/2022:

Employer					Employee
BHXH			BHTN	BHYT	BHXH			BHTN	BHYT
HT- TT	OD- TS	TNLD-BNN			HT- TT	OD- TS	TNLD-BNN
14% or temporary suspension	3%	0%	0%	3%	8% or temporary suspension	–	–	1%	1,5%
20% or 6% (in case temporarily suspend the contribution to HT-TT)					10,5% or 2,5% (in case temporarily suspend the contribution to HT-TT)
Total: 30,5% or 8,5% (in case temporarily suspend the contribution to HT-TT)

1.2. From 01/7/2022 to 30/9/2022:

Employer					Employee
BHXH			BHTN	BHYT	BHXH			BHTN	BHYT
HT – TT	OD – TS	*TNLD-BNN ()**			HT – TT	OD – TS	TNLD-BNN
14% or temporary suspension	3%	0,5%	0%	3%	8% or temporary suspension	–	–	1%	1,5%
20,5% or 6,5% (in case temporarily suspend the contribution to HT-TT)					10,5% or 2,5% (in case temporarily suspend the contribution to HT-TT)
Total: 31% or 9% (in case temporarily suspend the contribution to HT-TT)

2/ FOR FOREIGN EMPLOYEES:

2.1. From 01/01/2022 to 30/6/2022:

Employer					Employee
BHXH			BHTN	BHYT	BHXH			BHTN	BHYT
HT – TT	OD – TS	TNLD-BNN			HT – TT	OD – TS	TNLD-BNN
–	3%	0%	–	3%	–	–	–	–	1.5%
6%					1,5%
Total: 7,5%

2.2. From 01/7/2022 to 30/9/2022:

Employer					Employee
BHXH			BHTN	BHYT	BHXH			BHTN	BHYT
HT – TT	OD – TS	*TNLD-BNN ()**			HT – TT	OD – TS	TNLD-BNN
–	3%	0,5%	–	3%	–	–	–	–	1,5%
6,5%					1,5%
Total: 8%

NOTE: The above contribution rate shall NOT BE APPLIED to state agencies, political organizations, socio-political organizations, people’s armed forces units, and public non-business units whose recurrent expenditures are guaranteed by the state budget.

(*): For enterprises operating in industries with high risks of occupational accidents and diseases, if they are considered to be eligible for the policy, have a written request, and are approved by the Ministry of Labor, War Invalids and Social Affairs, the contribution rate to the TNLD – BNN is at 0.3%.