How to pay health insurance for employees working under labor contracts according to the latest regulations in 2023? Please refer to the article below.
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Employees are required to participate in health insurance.
Pursuant to Article 1 of Decree 146/2018/ND-CP, employees in the following cases are required to participate in health insurance:
- Employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more.
- Officials, civil servants, public employees.
- Non-professional workers in communes, wards and towns according to the provisions of law.
Health insurance contribution level of employees working under labor contract
Pursuant to Point a, Clause 1, Article 7 of Decree 146/2018/ND-CP, every month, employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more must pay 4.5% of their monthly salary to the health insurance fund as prescribed.
Note:
- Employees who are on sick leave for 14 days or more in a month as prescribed by the law on social insurance are not required to pay health insurance but are still entitled to health insurance benefits;
- For employees who are detained, held in custody or temporarily suspended from work for investigation and consideration of whether or not they have violated the law, the monthly contribution is equal to 4.5% of 50% of the employee's monthly salary.
In case the competent authority concludes that there is no violation of the law, the employee must pay health insurance on the amount of salary received in arrears;
- In case an employee has one or more indefinite-term labor contracts or labor contracts with a term of 3 months or more, he/she shall pay health insurance according to the labor contract with the highest salary level.
Regulations on salary and wages as basis for paying health insurance
Pursuant to Article 14 of the Law on Health Insurance 2008 and Clause 8, Article 1 of the Law on Health Insurance 2014, the salary and wages used as the basis for payment are stipulated as follows:
- For employees subject to the salary regime prescribed by the State, the basis for paying health insurance is the monthly salary according to the salary scale, military rank and position allowances, seniority allowances beyond the framework, seniority allowances (if any).
- For employees receiving salaries and wages according to the regulations of the employer, the basis for paying health insurance is the monthly salary and wages stated in the labor contract.
- The maximum monthly salary to calculate the health insurance premium is 20 times the basic salary (according to Decree 24/2023/ND-CP, the current basic salary is 1,800,000 VND/month; therefore, the maximum monthly salary to calculate the health insurance premium is 36,000,000 VND/month).
Regulations on methods of paying health insurance for employees
- Every month, employers pay health insurance for employees and deduct health insurance premiums from employees' salaries to pay into the health insurance fund at the same time.
- For enterprises in the fields of agriculture, forestry, fishery, and salt production that do not pay monthly salaries, every 3 or 6 months, employers must pay health insurance for employees and deduct health insurance premiums from employees' salaries to pay into the health insurance fund at the same time.
Basis: Clause 9, Article 1 of the Law on Health Insurance, amended in 2014.
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