On June 26, 2023, Vietnam Social Security has just issued Official Letter 1927/BHXH-TST in 2023 on adjusting the payment of social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance according to the base salary of 1,800,000 VND/month.
Accordingly, the subjects will adjust the social insurance contributions from July 1, 2023 according to the new base salary determined in Section 1 of Official Dispatch 1927/BHXH-TST 2023 as follows:
(1) Object 1
Employees participating in compulsory social insurance, health insurance (HI), unemployment insurance and occupational accident and occupational disease insurance are subject to the application of the base salary as the basis for calculating the salary and allowance levels as the basis for payment specified in Clauses 1 and 2, Article 3 of Decree 24/2023/ND-CP.
(2) Object 2
Persons going to work abroad under contracts and persons enjoying the spousal and husband-in-law regime at overseas Vietnamese representative missions specified in Clause 1, Article 2, Clause 4, Article 123 of the Law on Social Insurance 2014 refer to: to join the compulsory social insurance, but before going to work abroad under the contract, or before enjoying the spousal and husband-wife regime at the Vietnamese representative mission abroad:
- Having a history of participating in and paying compulsory social insurance according to the salary regime prescribed by the State;
- Have not participated in compulsory social insurance or have participated in compulsory social insurance but have received one-time social insurance benefits.
Photo 1. 03 groups of subjects will adjust their social insurance contributions from July 1, 2023 according to the new base salary_Hotline: 097 211 8764
(3) Object 3
Full-time managerial officers, full-time Party Committee Secretary, Deputy Secretary of the Party Committee, full-time trade union president at a one-member limited liability company in which 100% of charter capital is held by the State, according to the coefficient salary specified in Appendix I issued together with Decree 52/2016/ND-CP.
Thus, from July 1, 2023, the 03 groups of subjects mentioned above will adjust the social insurance contributions from July 1, 2023 according to the new base salary.
Photo 2. Free legal advice_Hotline: 0972118764
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