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

On July 1, 2021, the Government issued Resolution 68/NQ-CP on 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: Labor accident – Occupational disease.
  • HT – TT: Retirement and survivor allowance.
  • OD – TS: Sickness – Maternity.

On September 24, 2021, the Government continued to issue Resolution 116/NQ-CP on policies to support employees and employers in difficulty due to covid-19 pandemic from unemployment insurance fund, in which reduction of Unemployment Insurance premium rate, Labor accident – Occupational disease insurance; temporary suspension of Retirement and Survivor allowance.

Thus, compulsory social insurance , unemployment insurance and health insurance premium rate from October 1, 2021 is 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 of temporary suspension of retirement and survivor allowance)

10,5% or

2,5% (in case of temporary suspension of retirement and survivor allowance)

Total: 30,5%

or 8,5% (in case of temporary suspension of retirement and survivor allowance)

 

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 of temporary suspension of retirement and survivor allowance)

10,5% or

2,5% (in case of temporary suspension of retirement and survivor allowance)

Total: 31%

or 9% (in case of temporary suspension of retirement and survivor allowance)

 

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 premium 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, and 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%.

 

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