Nội dung toàn văn Announcement 4447/TB-BHXH 2021 social insurance premiums applied to foreigners Ho Chi Minh
VIETNAM SOCIAL SECURITY | THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness |
No. 4447/TB-BHXH | Ho Chi Minh City, December 22, 2021 |
ANNOUNCEMENT
SOCIAL INSURANCE PREMIUMS APPLIED TO FOREIGNERS AND VOLUNTARY SOCIAL INSURANCE PREMIUMS FROM JANUARY 01/2022
According to 2014 Law on Social Insurance; the Government’s Decree No.143/2018/ND-CP dated October 15, 2018 elaborating on Law on Social Insurance and Law on Occupational Safety and Hygiene regarding compulsory social insurance for employees who are foreign nationals working in Vietnam; the Government’s Decree No.07/2021/ND-CP dated January 27, 2021 on Multidimensional Poverty Standards from 2021 to 2025 , Ho Chi Minh City Social hereby notifies employers, voluntary social insurance collecting agents and participants in Ho Chi Minh city of voluntary social insurance premiums and social insurance premiums applied to employees who are foreign nationals working in Vietnam from January 1, 2022 as follows:
1. The minimum voluntary social insurance premium from January 1, 2022 is VND 330.000/month (22% x 1.500.000 VND) and the subsidy of the State for participants in voluntary social insurance is regulated as follows:
No. | Participants | Minimum monthly premium without State subsidy (VND) | State subsidy rate (%) | Monthly State subsidy (VND) | Minimum monthly premium with State subsidy (VND) |
1 | Participants of poverty households | 330.000 | 30% | 99.000 | 231.000 |
2 | Participants of near poverty households | 330.000 | 25% | 82.500 | 247.500 |
3 | Other participants | 330.000 | 10% | 33.000 | 297.000 |
If the Government adjusts the standards for poor households in rural areas after the participant has paid in advance for 3 months, 6 months, 12 months or many subsequent years, the premium payable shall remain unchanged.
2. Employers and employees who are foreign nationals working in Vietnam shall pay monthly social insurance, health insurance, occupational accident insurance and occupational disease insurance premiums by deducting them from monthly salary according to the following ratio:
Time | Employers | Employees | Total | ||||
Health insurance | Sickness and maternity | Occupational accident and occupational disease | Retirement and survivorship allowance | Health insurance | Retirement and survivorship allowance |
| |
From December 01, 2018 | 3% | 3% | 0,5% |
| 1,5% |
| 8% |
From January 01, 2022 | 3% | 3% | 0,5% | 14% | 1,5% | 8% | 30% |
The minimum monthly salary as the basic for compulsory social insurance premium shall be equal to the regional minimum salary and the maximum premium must not exceed 20 times the statutory pay rate at the time of payment.
For your information and compliance./
| DIRECTOR |
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