Công văn 2026/BHXH-BT

Pursuant to the Government’s Decree No. 47/2016/ND-CP dated May 26, 2016 on the statutory pay rate for public officials, public employees and armed forces' personnel (Decree No. 47/2016/ND-CP) Vietnam Social Security provides the following guideline for contributions to social insurance, health insurance and unemployment insurance according to the statutory pay rate:

1. The statutory pay rate of VND 1,210,000 per month, as of May 01, 2016, shall be the basis of the salary level from which contributions to social insurance, health insurance and unemployment insurance are determined.

1.1. Regulated entities:

a) Workers who pay contributions to mandatory social insurance, health insurance and unemployment insurance as per Article 2 of the Decree No. 47/2016/ND-CP.

b) Overseas contract workers as per the Law on Vietnamese workers under contract to work overseas, and individuals who receive spousal benefits in overseas missions of Vietnam as per Point g, Section 1, Article 2 and Section 4, Article 123 of the 2014’s Social Insurance Law.

c) Specialized managerial employees in state-owned single-member limited liability enterprises, who receive salary as per Section 1, Article 2 of the Government’s Decree No. 51/2013/ND-CP dated May 14, 2013 and pay contributions to mandatory social insurance, health insurance and unemployment insurance as per the 2014’s Social Insurance Law, the 2008’s Health Insurance Law and the 2013’s Employment Law.

1.2. Individuals as defined in Point 1.1 of Section 1 of this Official dispatch shall pay contributions to social insurance, health insurance and unemployment insurance according to their salary and allowances that base on the statutory pay rate of VND 1,210,000 per month as of May 01, 2016. If the increases in such contributions, which arise due to the heightened statutory pay rate, are claimed at least 06 months after the effective date of the Decree No. 47/2016/ND-CP (July 15, 2016), the payables shall include the interest(s) imposed on the claimed contributions and claim time according to the Prime Minister’s Decision No. 60/2015/QD-TTg dated November 27, 2015 on regime of financial management and management costs regarding social insurance, health insurance and unemployment insurance; the Circular No. 20/2016/TT-BTC dated February 03, 2016 by Ministry of Finance on guidelines for implementation of financial management regime and management costs regarding social insurance, health insurance and unemployment insurance, and the Official Dispatch No. 1379/BHXH-BT dated April 20, 2016 by Vietnam Social Security on guidelines for determination of interests against deferment of contributions, claim of contributions to social insurance, health insurance and unemployment insurance, and collection of contributions to voluntary social insurance.

2. The cap of monthly income, which the participants in voluntary social insurance can select to determine their contributions to voluntary social insurance, is VND 24,200,000 per month (VND 1,210,000 per month multiplied (x) by 20).

3. Individuals, who participate solely in health insurance, shall pay their contributions based on the statutory pay rate of VND 1,210,000 per month.

3.1. For individuals whose health insurance is fully covered by the government: Their contributions to health insurance, as of May 01, 2016, shall base on the statutory pay rate of VND 1,210,000 per month. Social insurance agencies shall adopt the statutory pay rate of VND 1,210,000 per month for health insurance contributions as of May 01, 2016 for participants whose health insurance cards were issued before May 01, 2016.

2.3. For participants who benefit from state assistance and participants in the household health insurance scheme: the statutory pay rate of VND 1,210,000 per month for determination of health insurance contributions shall take effect as of June 01, 2016.

Provincial departments of Social Insurance, Departments of Social Insurance under the Ministry of National Defense and Ministry of Public Security shall implement this Official Dispatch.

Difficulties must be reported promptly to Vietnam Social Security for solutions./.