The Government has just issued Decree No. 188/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Health Insurance. This Decree shall take effect from August 15, however provisions regarding health insurance contribution rates shall be applied from July 1 for employees and enterprises.
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According to the new regulations, the health insurance contribution rate has undergone some changes. Specifically, the health insurance contribution rate paid by the employer or paid by the employee or jointly paid by the employer is regulated as follows:
- The monthly contribution level of the subjects specified in points a, c, d and e, Clause 1, Article 12 of the Law on Health Insurance is equal to 4.5% of the monthly salary used as the basis for compulsory social insurance contribution, of which the employer contributes two-thirds and the employee contributes one-third;
- The monthly contribution level of the subjects specified in Points b and d, Clause 1, Article 12 of the Law on Health Insurance is equal to 4.5% of the monthly salary used as the basis for compulsory social insurance payment and is paid by the subject;
- The monthly contribution level of the subjects specified in Point g, Clause 1, Article 12 of the Law on Health Insurance is equal to 4.5% of the basic salary, of which the employer pays two-thirds and the employee pays one-third;
- The monthly contribution level of the subjects specified in Point h, Clause 1, Article 12 of the Law on Health Insurance is equal to 4.5% of the monthly salary used as the basis for compulsory social insurance contribution, of which the employer contributes two-thirds and the employee contributes one-third;
- The monthly contribution level of the subjects specified in Point i, Clause 1, Article 12 of the Law on Health Insurance is equal to 4.5% of the basic salary and is paid by the employers of defense workers and civil servants serving in the army, and employers of police workers working in the people's police;
- The monthly contribution level of subject 5 above is equal to 4.5% of the basic salary and is paid by the employer of the employee working in other positions in the key organization according to the provisions of the law on key;
- Employees who are cadres, civil servants, or public employees who are being detained, imprisoned, temporarily suspended from work, or temporarily suspended from their position without being disciplined shall have a monthly contribution equal to 4.5% of 50% of the monthly salary used as the basis for compulsory social insurance contributions of the employee in the month immediately preceding the detention, imprisonment, or temporary suspension as prescribed by law, of which the employer shall pay two-thirds and the employee shall pay one-third.
In case the competent authority concludes that there is no violation of the law, the employer and employee must pay health insurance on the amount of back wages.
Thus, the monthly health insurance contribution for employees and employers is generally equal to 4.5% of the salary used as the basis for compulsory social insurance contributions or the basic salary, in which in most cases it is divided according to the ratio of employers paying 2/3 and employees paying 1/3, depending on each group of subjects in the Law on Health Insurance.
Decree No. 188/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Health Insurance takes effect from August 15, 2025.
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