Notice 2651/TB-BHXH 2023 Ho Chi Minh City premium rates of social insurance from July 01, 2023

NOTICE

On premium rates of social insurance; health insurance; unemployment insurance; occupational accident and disease insurance applicable from July 01, 2023
 

Pursuant to the 2014 Law on Social Insurance, 2008 Law on Health Insurance, 2014 Law Amending and Supplementing a Number of Articles of the Health Insurance Law; 2013 Law on Employment; 2015 Law on Occupational Safety and Health; 2019 Labor Code; the Government’s Decree No. 24/2023/ND-CP dated May 14, 2023 prescribing minimum wage levels applicable to employees working under labor contracts, the Ho Chi Minh City Social Security provides for the guidance on premium rates of social insurance; health insurance; unemployment insurance; occupational accident and disease insurance from July 01, 2023 as follows:

1. Health insurance premium rates applicable to pupils and students:

         Unit: VND

For pupils and students at the first year of their educational levels or those who have joined health insurance in the previous school year with intermittent health insurance participation time, they can join health insurance right from the beginning of the school year.

2. Health insurance premium rates applicable to households and households living just above the poverty line:

2.1. Health insurance premium rates applicable to households in the order of members with eligibility for premium reduction shall be as follows:

Unit: VND/year

2.2. The state budget shall pay 70% of health insurance premiums for households living just above the poverty line. Such households shall pay 30% x 4.5% x VND 1,800,000 x 12 months = VND 291,600/year.

3. Premium rates of compulsory social insurance; health insurance; unemployment insurance; occupational accident and disease insurance:

From July 01, 2023, the salary on which the premiums of compulsory social insurance; occupational accident and disease insurance; and health insurance are based shall be at most VND 36,000,000/month.

The maximum salary on which the unemployment insurance premiums are based shall be equal to 20 times the corresponding region-based minimum wage level, to be specific:

• VND 93,600,000/month, for the region I.
• VND 83,200,000/month, for the region II.

4. Voluntary social insurance premium rates:

The monthly income on which the voluntary social insurance premiums are based shall be selected by the participants, but must be at least equal to the poverty threshold in rural areas of VND 1,500,000 and must not exceed VND 36,000,000 equal to 20 times the basic salary.

Support rates of voluntary social insurance premium shall be calculated by percentage (%) of the monthly social insurance premiums by the poverty threshold in rural areas for a maximum period of 10 years. Specific support shall be as follows:

• For poor households (30%): 1,500,000 x 22% x 30% = VND 99,000/month.
• For households living just above the poverty line (25%): 1,500,000 x 22% x 25% = VND 82,500/month.
• For other participants (10%): 1,500,000 x 22% x 10% = VND 33,000/month.

5. When the Government adjusts the health insurance premium rates, base salary, participants and the state budget shall not make the payment for additional premiums or shall not be refunded the difference due to the adjustment of the health insurance premium rates, base salary for the remaining period for which the participants have paid their health insurance premiums.
6. Social insurance agencies shall adjust the maximum salary on which the premium rates of social insurance; health insurance; unemployment insurance; occupational accident and disease insurance are based according to the salary plus salary-based allowance stated in labor contracts of the participants for whom such salary and allowance have been declared properly. The units must not submit the dossiers of request for adjustment. Units that have not declared properly the participants’ salary plus salary-based allowance stated in labor contracts must make the dossiers of request for adjustment of the salary on which premium rates of social insurance; health insurance; unemployment insurance; occupational accident and disease insurance are based in accordance with regulations.

This Notice replaces the Notice No. 2623/BHXH-TST dated June 06, 2023 of the City Social Security on premium rates of social insurance; health insurance; unemployment insurance; occupational accident and disease insurance./.