OFFICIAL LETETR 1734/BHXH-QLT DATED 16 AUG 2017 OF SOCIAL INSURANCE OF HCM CITY GUIDING RECEIPTS OF SOCIAL INSURANCE, HEALTH INSURANCE, LABOR ACCIDENT INSURANCE- OCCUPATIONAL DISEASE
According to official letter 1734/BHXH-QLT guiding on social insurance, health insurance, labor accident insurance- occupational disease:
Entities co-participating social insurance, health insurance, labor accident insurance-occupational disease:
a) Employees with more 03-month labor contracts; including labor contracts signed with legal representatives of people less 15 year old as regulations of law on labor;
b) Officials, public, civil servants in accordance with regulations of Law on public, civil servants. For officials, public, civil servants are not compulsory entities contributing unemployment insurance;
c) Business managers, Cooperative executives receive salary;
Entities only participate social insurance, health insurance, labor accident insurance- occupational disease
a) Employees from 01 month to less 03 months (except Probationary labor contract as regulations of Law code) from 01 Jan 2018.
b) Employees are foreign citizens working in Viet Nam having work permit, or professional certificate or professional license granted by Viet Nam Government (effective from 01 Jan 2018 as regulations of Government);
For foreigners working with more 3 months labor contracts are compulsory entities contributing health insurance.
Employees singing with many labor contracts.
a) Employees have more 2 labor contracts with many different income payers they must pay social and unemployment insurance of the initial signing labor contract, paying health insurance in accordance with the highest salary level.
b) In case, employees sign labor contracts with many employers and paid social insurance and labor accident insurance- occupational disease fund at one place, employers must pay labor accident insurance- occupational disease to employers if employees are compulsory social insurance contribution.
Contribution rate:
Contribution rate on basis of monthly salary (X) rate in accordance with the fund.
|
Fund
Responsibility
|
Social insurance
|
labor accident insurance- occupational disease
|
Health insurance
|
Unemployment insurance,
|
Total
|
|
Employer
|
17%
|
0,5%
|
3%
|
1%
|
21,5%
|
|
Employee
|
8%
|
|
1,5%
|
1%
|
10,5%
|
Of which, 25% of social insurance allocated to the fund as follows:
- Maternity, sickness: 3%
- Retirement, death: 22%
