Uni 22-12-2014 - Guidance on social-health-unemployment insurances from 01 Jan 2015

According to official letter No.4064/BHXH-THU:

1. Objects participating in compulsory social-health-unemployment insurances:

• From 01 Jan 2015, employees working with labor contracts from 3 months in all offices, companies (irrespective of quantities of employees who are working) are the individuals who must participate in compulsory social-health-unemployment insurances.
• Offices, companies who hire employees with labor contracts from 3 months before Jan 2015 but labor contracts are valid in 2015 (or employees continue to work from Jan 2015), have not yet participated in unemployment insurance, they must  participated in unemployment insurance from Jan 2015.

2. Ratios of social-health-unemployment insurances:

From 01 Jan 2015, Ratios of social-health-unemployment insurances are 32,5 %, in which:

• Employers contribute 22% (18% of social insurance, 3% of health insurance, 1% of unemployment insurance).
• Employees contribute 10,5% (8% of social insurance, 1,5% of health insurance and 1% unemployment insurance).

3. Salary level to contribute social-health-unemployment insurances:

• The lowest Salary level to contribute social-health-unemployment insurances is area minimum salary.
• Monthly maximum salary level to contribute social-health insurances is 20 times of basic salary level.
• Monthly maximum salary level to contribute unemployment insurances is 20 times of area minimum salary

4. Besides, the official letter guides some notes of contributing health insurance for employees during off work time to enjoy maternity, sickness from 14 days, employees are assigned to study or work abroad …