Can you tell me what the mandatory social insurance, unemployment insurance, and health insurance contributions are for employees and employers in 2024? - Reader Truc Mai
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1. Compulsory social insurance, unemployment insurance, and health insurance contribution levels in 2024 for Vietnamese employees
Compulsory social insurance contribution rates in 2024, unemployment insurance contribution rates in 2024, health insurance contribution rates in 2024 for Vietnamese employees are as follows:
Employers | Workers | ||||||||
Social insurance | Social Insurance | Health insurance | Social insurance | Social Insurance | Health insurance | ||||
HT-TT | Doctor of Philosophy | TNLĐ-BNN | HT-TT | Doctor of Philosophy | TNLĐ-BNN | ||||
14% | 3% | 0.5% | 1% | 3% | 8% | - | - | 1% | 1.5% |
21.5% | 10.5% | ||||||||
Total 32% | |||||||||
As for enterprises operating in industries with high risks of occupational accidents and diseases, if they meet the conditions, have a written request and are approved by the Ministry of Labor, Invalids and Social Affairs, they can contribute to the occupational accident and disease fund at a lower rate of 0.3%.
Legal basis:
- Article 85, 86 of the Law on Social Insurance 2014
- Article 44, Clause 2, Article 92 of the Law on Labor Safety and Hygiene 2015.
- Article 4 of Decree 58/2020/ND-CP.
- Article 57 of the 2013 Law on Employment.
- Clause 1, Article 18, Decision 595/QD-BHXH dated April 14, 2017
2. Compulsory social insurance, unemployment insurance, and health insurance contribution levels in 2024 for foreign employees
Compulsory social insurance contribution rates in 2024, unemployment insurance contribution rates in 2024, health insurance contribution rates in 2024 for foreign employees are as follows:
Employers | Workers | ||||||||
Social insurance | Social Insurance | Health insurance | Social insurance | Social Insurance | Health insurance | ||||
HT | Doctor of Philosophy | TNLĐ-BNN | HT | Doctor of Philosophy | TNLĐ-BNN | ||||
14% | 3% | 0.5% | - | 3% | 8% | - | - | - | 1.5% |
20.5% | 9.5% | ||||||||
Total 30% | |||||||||
As for enterprises operating in industries with high risks of occupational accidents and diseases, if they meet the conditions, have a written request and are approved by the Ministry of Labor, Invalids and Social Affairs, they can contribute to the occupational accident and disease fund at a lower rate of 0.3%.
Legal basis:
- Article 85, 86 of the Law on Social Insurance 2014
- Article 44, Clause 2, Article 92 of the Law on Labor Safety and Hygiene 2015.
- Article 4 of Decree 58/2020/ND-CP.
- Clause 1, Article 18, Decision 595/QD-BHXH dated April 14, 2017
- Clause 1, Article 3, Article 43 of the 2013 Law on Employment (foreign workers are not subject to unemployment insurance)
3. Monthly salary for compulsory social insurance, unemployment insurance, health insurance
* For employees implementing the salary regime prescribed by the State:
For employees subject to the salary regime prescribed by the State, the monthly salary for compulsory social insurance, unemployment insurance, and health insurance is the salary according to the salary scale, rank, military rank, and position allowances, seniority allowances beyond the framework, and seniority allowances (if any).
For non-professional workers in communes, wards and towns, the monthly salary for compulsory social insurance, unemployment insurance and health insurance is the basic salary.
* For employees whose salary is determined by the employer:
For employees paying social insurance according to the salary regime decided by the employer, the monthly salary for compulsory social insurance, unemployment insurance, and health insurance includes:
- Salary: Salary according to job or title.
- Salary allowance, including:
+ Salary allowances to compensate for factors related to working conditions, complexity of work, living conditions, and labor attraction that the agreed salary in the labor contract has not taken into account or has not fully taken into account;
+ Salary allowances are linked to the employee's work process and performance.
- Other supplements, including:
+ Additional amounts are determined by specific amounts of money together with the agreed salary in the labor contract and paid regularly in each pay period;
+ Additional amounts that do not have a specific amount of money along with the salary agreed upon in the labor contract, paid regularly or irregularly in each pay period associated with the work process and work performance of the employee.
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