To:

- Social Security Offices of provinces or central-affiliated cities;
- Social Security Offices of the Ministry of National Defence, and the Ministry of Public Security

Pursuant to regulations of the law on social insurance, health insurance and unemployment insurance and occupational accident and occupational disease insurance, and the Government's Decree No. 24/2023/ND-CP dated May, 14 2023 on statutory pay rate for officials, public employees and the armed forces, the Vietnam Social Security provides guidance on collection of social insurance, health insurance and unemployment insurance premiums, and insurance premiums for occupational accidents and occupational diseases according to new statutory pay rate.

1. As of July 01, 2023, the statutory pay rate of VND 1.800.000/month shall be used as the basis for making payment of compulsory social insurance, health insurance and unemployment insurance premiums, and insurance premiums for occupational accidents and occupational diseases.

1.1. Regulated entities:

a) Any employee who participates in compulsory social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance, and is entitled to the statutory pay rate of VND 1.800.000/month specified in Article 2 and used as the basis for determining the levels of salaries and allowances specified in Clause 1 and Clause 2 Article 3 of Decree No. 24/2023/ND-CP.

b) Employees working in foreign countries under contracts prescribed in the Law on Vietnamese Guest Workers and persons on spouse allowance in overseas Vietnamese representative missions prescribed in Point g Clause 1 Article 2 and Clause 4 Article 123 of the Law on Social Insurance in 2014 who participate compulsory social insurance. In addition, before they work in foreign countries under contracts or are entitled to spouse allowance in overseas Vietnamese representative missions:

- They have participated in compulsory social insurance and paid insurance premiums according to the pay scheme prescribed by the State;

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c) Managers, Party Committee Secretaries, Deputy Party Committee Secretaries, and Chairpersons of the Trade Unions of single-member limited liability companies of which charter capital is wholly owned by the State, participating in insurance programs according to the salary coefficients stated in the Appendix I enclosed with the Government’s Decree No. 52/2016/ND-CP dated June 13, 2016 on salary, remuneration and bonus payment to managers of single-member limited liability companies of which charter capital is wholly owned by the State.

1.2. Social insurance, health insurance and unemployment insurance premiums, and insurance premiums for occupational accidents and occupational diseases of the entities prescribed in Point 1.1 of this Section shall be paid according to salaries and allowances which are calculated according to the new statutory pay rate of VND 1.800.000/month, as of July 01, 2023.

2. As of July 01, 2023, participants in voluntary social insurance programs may pay voluntary social insurance premiums according to the highest monthly income of VND 36.000.000/month (VND 1.800.000/month x 20 times).

3. Participants in health insurance programs shall pay health insurance premiums according to the statutory pay rate of VND 1.800.000/month.

3.1. Entities whose health insurance premiums are wholly covered by state budget: The health insurance premiums shall be paid according to the statutory pay rate of VND 1.800.000/month as of July 01, 2023.  As of July 01, 2023, health insurance agencies shall adjust the health insurance premiums of holders of health insurance cards which have been granted before July 01, 2023 according to the statutory pay rate of VND 1.800.000/month.

3.2. Entities that receive assistance from the State in paying health insurance premiums and household-based buyers of health insurance as of July 01, 2023: Health insurance premiums shall be paid according to the statutory pay rate of VND 1.800.000/month. If the participants have made full payments to health insurance fund according to the effective period of health insurance cards and granted health insurance cards before July 01, 2023, both the policyholders and the state budget are not required to make additional payments due to the increase in the statutory pay rate for the period (from July 01, 2023) for which the policyholders have already paid their health insurance premiums.

4. Implementation

4.1. The Social Security Offices of provinces or central-affiliated cities, and the Social Security Offices of Ministry of National Defence, and Ministry of Public Security shall inform employers, managing units of participants in health insurance programs, organizations authorized to collect insurance premiums, participants in voluntary social insurance programs, entities whose health insurance premiums are partially covered by state budget and household-based buyers of health insurance of salaries and income used as the basis for paying social insurance, health insurance and unemployment insurance premiums, and insurance premiums for occupational accidents and occupational diseases in accordance with current regulations and instructions in Points 1, 2 and 3 herein.

4.2. Vietnam Social Security shall request the Information Technology Center to promptly revise and provide management software to serve management and operation purposes in accordance with regulations.

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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Tran Dinh Lieu

Công văn 1927/BHXH-TST năm 2023 về thu bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp, bảo hiểm tai nạn lao động - bệnh nghề nghiệp theo mức lương cơ sở 1.800.000 đồng/tháng do Bảo hiểm xã hội Việt Nam ban hành