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%.
