Uni 04-06-2015 - Guidance on social, health insurance for employees during the time of assignment, training, sickness leave

According to official letter No. 1660/BHXH-THU:

• Employees in time were sent to study or work abroad are not required to pay health insurance, that time is counted as insurance payment time until the date of the decision to return to work of agencies sending function; still have to pay social insurance, unemployment insurance on the wages as the basis of social insurance deductions, unemployment before being sent to study and work abroad.

Employees in the assignment time of studying or working abroad but receive salary or wages in the company where they are assigned: The amount of monthly payment of 28% of salary or remuneration in which: SI: 26% (the company: 18%, employees: 8%); UI: 2% (company: 1%, the employee: 1%).

Employees in the assignment time of studying or working in foreign countries receive no salary or remuneration: monthly premiums by 22% (retirement and death) on the salary or remuneration on which social insurance contributions required of workers before going to work abroad and entirely paid by them.

• From the date of 01 Jan 2015, employees in time off work due to social allowances on the list disease patients need long-term treatment, the company and the employee do not pay social insurance, unemployment insurance; the employees’ health insurance are contributed by social insurance Agency. Social Insurance Agency will issue health insurance cards with other health insurance card code to the employees.
• Employees during the holiday having sickness of 14 days or more during the month in accordance with the law on social insurance do not have to pay health insurance premiums but still receive health insurance benefits