Social insurance and health insurance contribution levels of non-professional commune officials

Currently, his allowance for the position of Deputy Military Commander of the commune is deducted from health insurance and social insurance at 26.5% of the basic salary; his allowance for the position of Vice Chairman of the Commune Farmers' Association is deducted from social insurance and health insurance equivalent to 17% of the basic salary.

Mr. Tuan asked, is it true or false that he was deducted 2 times for health insurance and social insurance? If so, will he receive 2 insurance book numbers? Will he be added 2 times for social insurance to increase the benefit level?

Regarding this issue, Vietnam Social Security responds as follows:

According to Article 5 of Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government regulating commune-level cadres, civil servants and non-professional workers at the commune level, in villages and residential groups, the position of Deputy Commander of the Commune-level Military Command and the position of Vice Chairman of the Farmers' Association are non-professional commune-level cadres.

Clause 1, Article 20 of Decree No. 33/2023/ND-CP stipulates: "Commune-level cadres and civil servants who concurrently hold positions or titles of commune-level cadres and civil servants other than the current positions or titles, and who are reduced by 1 person in the number of commune-level cadres and civil servants assigned by the People's Committee at the district level according to the provisions of Clause 5, Article 6 of this Decree, from the date the competent authority decides on the concurrent holding, they will be entitled to a concurrent holding allowance equal to 50% of the salary (level 1), plus the leadership position allowance (if any) of the concurrently held position or title; the allowance for concurrent holding of positions or titles is not used to calculate the contribution and enjoyment of social insurance and health insurance regimes".

Pursuant to the above provisions and the provisions of Clause 1, Article 85, Clause 3, Article 86, Clause 1, Article 89 of the Law on Social Insurance 2014; Clause 7, Article 1 of Law No. 46/2014/QH13 amending and supplementing a number of articles of the Law on Health Insurance and Point d, Clause 1, Article 7 of Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government detailing and guiding measures to implement a number of articles of the Law on Health Insurance, in case he is a non-professional cadre holding the position of Deputy Commander of the Commune-level Military Command, and concurrently holding the position of Vice Chairman of the Commune Farmers' Association, he will only participate in compulsory social insurance and health insurance with the position of Deputy Commander of the Commune-level Military Command.

The contribution level and salary used as the basis for compulsory social insurance contributions are 22% of the basic salary to the pension and death benefit fund, of which part-time workers at the commune level contribute 8%, and the People's Committee at the commune level contribute 14%; the contribution level and salary used as the basis for health insurance contributions are 4.5% of the basic salary, of which part-time workers at the commune level contribute 1.5%, and the People's Committee at the commune level contribute 3%.

Vietnam Social Security replies so that you and your unit know and comply with the provisions of the law.

Government.vn

Source: https://baochinhphu.vn/muc-dong-bhxh-bhyt-cua-can-bo-khong-chuyen-trach-xa-102250404150020579.htm