{"id":2761,"date":"2021-10-20T11:35:18","date_gmt":"2021-10-20T04:35:18","guid":{"rendered":"https:\/\/pl-partners.vn\/?p=2761"},"modified":"2023-01-13T16:50:53","modified_gmt":"2023-01-13T09:50:53","slug":"compulsory-social-insurance-unemployment-insurance-health-insurance-contribution-rate-from-october-1-2021-to-september-30-2022","status":"publish","type":"post","link":"https:\/\/pl-partners.vn\/en\/compulsory-social-insurance-unemployment-insurance-health-insurance-contribution-rate-from-october-1-2021-to-september-30-2022\/","title":{"rendered":"Compulsory social insurance, unemployment insurance, health insurance contribution rate from October 1, 2021 to September 30, 2022"},"content":{"rendered":"![\"\"](\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/10\/compulsory-social-insurance-unemployment-insurance-health-insurance-premium-rate-from-october-1-2021-to-september-30-2022-1.jpg\")
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On July 1, 2021, the Government issued Resolution 68\/NQ-CP<\/strong> on the reduction or suspension of contribution to compulsory social insurance for employees and employers from July 1, 2021.<\/p>\n***<\/em> <\/strong>List of abbreviations:<\/u><\/em><\/strong><\/p>\n\n- BHXH<\/span><\/strong>: Social Insurance;<\/li>\n
- BHTN<\/span><\/strong>: Unemployment Insurance;<\/li>\n
- BHYT<\/span><\/strong>: Health Insurance;<\/li>\n
- TNLD-BNN<\/span><\/strong>: Occupational Accidents and Diseases;<\/li>\n
- HT – TT<\/strong><\/span>: Retirement and Survivorship fund;<\/li>\n
- OD \u2013 TS<\/span><\/strong>: Sickness \u2013 Maternity.<\/li>\n<\/ul>\n
On September 24, 2021, the Government continued to issue Resolution 116\/NQ-CP<\/strong> 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.<\/p>\nThus, compulsory social insurance, unemployment insurance, and health insurance contribution rates from October 1, 2021<\/strong> are prescribed as follows:<\/p>\n1\/ FOR VIETNAMESE EMPLOYEES<\/strong><\/span><\/p>\n1.1. From 01\/10\/2021 to 30\/6\/2022:<\/strong><\/span><\/p>\n\n\n\nEmployer<\/strong><\/td>\nEmployee<\/strong><\/td>\n<\/tr>\n\n| \n BHXH<\/strong><\/p>\n<\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\n<\/tr>\n\nHT- TT<\/strong><\/td>\nOD- TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\nHT- TT<\/strong><\/td>\nOD- TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\n<\/tr>\n\n| 14% or temporary suspension<\/td>\n | 3%<\/td>\n | 0%<\/td>\n | 0%<\/td>\n | 3%<\/td>\n | 8% or temporary suspension<\/td>\n | –<\/td>\n | –<\/td>\n | 1%<\/td>\n | 1,5%<\/td>\n<\/tr>\n | \n| 20% <\/strong>or<\/strong><\/p>\n 6%<\/strong> (<\/em>in case <\/em>temporarily suspend the contribution to HT-TT)<\/em><\/td>\n| 10,5% or <\/strong><\/p>\n 2,5%<\/strong> (in case temporarily suspend the contribution to HT-TT)<\/em><\/td>\n<\/tr>\n\n| \n Total: 30,5% <\/strong><\/p>\nor 8,5% <\/strong>(in case temporarily suspend the contribution to HT-TT)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/p>\n 1.<\/strong>2. <\/strong>From 01\/7\/2022 to 30\/9\/2022:<\/strong><\/span><\/p>\n\n\n\nEmployer<\/strong><\/td>\nEmployee<\/strong><\/td>\n<\/tr>\n\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\n<\/tr>\n\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN (*)<\/strong><\/td>\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\n<\/tr>\n\n| 14% or temporary suspension<\/td>\n | 3%<\/td>\n | 0,<\/strong>5<\/strong>%<\/strong><\/td>\n| 0%<\/td>\n | 3%<\/td>\n | 8% or temporary suspension<\/td>\n | –<\/td>\n | –<\/td>\n | 1%<\/td>\n | 1,5%<\/td>\n<\/tr>\n | \n| 20,5% or <\/strong><\/p>\n 6,5%<\/strong> (in case temporarily suspend the contribution to HT-TT)<\/em><\/td>\n| 10,5% or <\/strong><\/p>\n 2,5%<\/strong> (in case temporarily suspend the contribution to HT-TT)<\/em><\/td>\n<\/tr>\n\n| \n Total: 31% <\/strong><\/p>\nor 9% <\/strong>(in case temporarily suspend the contribution to HT-TT)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\u00a0<\/strong><\/p>\n2\/ FOR FOREIGN EMPLOYEES<\/strong>:<\/strong><\/span><\/p>\n2.1. From 01\/01\/2022 to 30\/6\/2022:<\/strong><\/span><\/p>\n\n\n\nEmployer<\/strong><\/td>\nEmployee<\/strong><\/td>\n<\/tr>\n\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\n<\/tr>\n\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\n<\/tr>\n\n| –<\/td>\n | 3%<\/td>\n | 0%<\/td>\n | –<\/td>\n | 3%<\/td>\n | –<\/td>\n | –<\/td>\n | –<\/td>\n | –<\/td>\n | 1.5%<\/td>\n<\/tr>\n | \n6<\/strong>%<\/strong><\/td>\n1,<\/strong>5%<\/strong><\/td>\n<\/tr>\n\n| Total: <\/strong>7,<\/strong>5%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u00a0<\/strong><\/p>\n2.2. <\/strong>From 01\/<\/strong>7<\/strong>\/2022<\/strong> to 30\/9\/2022:<\/strong><\/span><\/p>\n\n\n\nEmployer<\/strong><\/td>\nEmployee<\/strong><\/td>\n<\/tr>\n\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\nBHXH<\/strong><\/td>\nBHTN<\/strong><\/td>\nBHYT<\/strong><\/td>\n<\/tr>\n\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN (*)<\/span><\/strong><\/td>\nHT – TT<\/strong><\/td>\nOD – TS<\/strong><\/td>\nTNLD-BNN<\/strong><\/td>\n<\/tr>\n\n| –<\/td>\n | 3%<\/td>\n | 0,5%<\/td>\n | –<\/td>\n | 3%<\/td>\n | –<\/td>\n | –<\/td>\n | –<\/td>\n | –<\/td>\n | 1,5%<\/td>\n<\/tr>\n | \n| 6,<\/strong> | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |