In 2022, the social insurance policy has made important changes and adjustments to the payment of social insurance and the insurance benefits upon leaving employment … Therefore, the article below will summarize.the social insurance contribution rates, that Clients.need to pay attention to in order to comply with the rules. SOCIAL INSURANCE IN 2022
Acronyms:
– Social Insurance: SI
– Unemployment Insurance: UI
– Occupational accident-disease: OAD SOCIAL INSURANCE IN 2022
Table of Contents/Mục lục
A. Participating in compulsory social insurance
1. The employer’s payment rate
According to Clause 1,. Article 13 of Decree No. 143/2018/ND-CP, Article 4 of Decree No. 58/2020/ND-CP,.Law on Employment 2013, from January 1, 2022, the employer must contribute monthly.to the employee’s social insurance contribution.salary fund, the amounts.including:
a) 3% into the sickness,.pregnancy and maternity insurance fund;
b) 5% into the occupational accident and disease benefit fund; SOCIAL INSURANCE IN 2022
Note: For enterprises operating in occupations.at high risk of occupational accidents and occupational diseases,.if qualified, and they have the written requests approved.by the Ministry of Labor, War Invalids and Social Affairs, they shall be contributed.to the occupational accident and disease benefit fund.with a lower rate of 0.3%.
c) 14% into the retirement and.death insurance benefit fund;
d) 1% into the unemployment insurance fund.
However, from July 1, 2021 to June 30, 2022,.employers are entitled to apply a rate of 0% of the salary fund as a basis.for a social insurance payment to The occupational accident and disease insurance fund.for employees who are subject to the occupational accident, .diseases insurance regime under Resolution 68/NQ-CP/2021 on specific policies to assist employees.and employers in trouble as a result of the Covid 19 epidemic. SOCIAL INSURANCE IN 2022
According to Resolution 116/NQ-CP/2021.on the policies to assist the employees and employers in trouble.as a result of the Covid-19 epidemic from the unemployment insurance fund, from October 1, 2021 to September 30, 2022, employers (excluding State agencies,.political organizations, socio-political organizations, People’s Armed Forces and.The public administrative units of which recurrent expenses are covered by state budget).shall be reduced from 1% to 0% of the monthly salary fund.of employees who are subject to unemployment insurance.
2. Contribution rates of Vietnamese employees
Vietnamese employees working in enterprises monthly.make 8% of the contribution payment of the monthly salary.into the retirement and death insurance benefit fund.
According to Law on Employment 2013,.the payment of unemployment insurance is the responsibility of both employees and employers. Specifically,.each month, employees will have to pay unemployment insurance.with 1% of the monthly salary. SOCIAL INSURANCE IN 2022
The monthly salary.paid for unemployment insurance.under the salary regime decided by.the enterprise is the salary.as a basis for compulsory social insurance payment.in accordance with.the Law on Social Insurance. In case the monthly salary.paid for unemployment insurance is higher than.20 months.of the regional minimum wage, the monthly salary paid for unemployment insurance.is equal to 20 months of the regional minimum wage as prescribed by the Labor Code.at the time of payment of unemployment insurance.
Thus, the social insurance contribution rate of Vietnamese.employees working in enterprises and employers from January 1, 2022 is as follows:
3. Foreign employees
Pursuant to Clause 1, Article 12 of Decree No. 143/2018/ND-CP, the foreign employees monthly pay 8% of their salary.into the retirement and death insurance benefit fund. In addition,.there is no need to pay other social insurance regimes. SOCIAL INSURANCE IN 2022
In addition, from 01/01/2022 due to receiving.the retirement regime as prescribed in Clause 2, Article 17 of this Decree,.foreign employees working in Vietnam are entitled to the one-time social insurance.regime as prescribed. Specifically,.Foreign employees who participate in social insurance will be eligible for one-time.social insurance if they belong to one of the following categories::
- Full age of pension benefits but.not enough 20 years of social insurance payment.
- Suffering from life-threatening diseases.such as cancer, polio, cirrhosis of the liver, leprosy, severe tuberculosis, HIV infection has turned to AIDS.and other diseases as prescribed by the Ministry of Health.
- Eligible for a pension.but not continuing to reside in Vietnam.
- The termination of the work contract or work permit,.the practice certificate, the practice permit.expires without being renewed.
Thus, the mandatory social insurance contribution rate for foreign employees for January 1,.2022 is as follows:
B. Participating in voluntary social insurance
According to Article 87.of the Law on Social Insurance 2014,.every month, employees participating in voluntary social insurance.will have to pay the following rate:
Therein:
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The lowest rate of income to choose.to pay social insurance = The standard of poor households.in rural areas
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The highest rate of income to choose to pay social insurance.= 20 x Base salary
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The state rate of payment support is 30%.(poor households) or 25% (near-poor households) or 10% (other subjects).of the monthly social insurance contribution rate according to the poverty line.of rural areas.
From January 1,.2022, the minimum voluntary social insurance contribution rate.will increase due to.adjustments to the poverty line of rural areas. According to Decree No. 07/2021/ND-CP that is, each month +employees will have to deduct 22%.of the income of their choice to pay voluntary social insurance.
The minimum voluntary social insurance contribution.rate in 2022 = 22% x 1,500,000 VND = 330,000 VND.(the old rate in 2021 is 154,000.VND/ month). SOCIAL INSURANCE IN 2022
In addition, the rate of state payment support for participants.of voluntary social insurance increased compared to 2021:
- Poor households, the amount of support increased.from VND 46,200 to VND 99,000 per month (up VND 52,800);
- Near-poor households, the amount of support increased.from VND 38,500 to VND 82,500 per month (up VND 44,000);
- Other subjects,.the amount of support increased.from VND 15,400 to VND 33,000 per month.(up VND 17,600).
Thus, the lowest voluntary social insurance contribution rate.for January 1, 2022 is VND 330,000 per month (22% x VND 1,500,000);.The rate of state payment support for participants of specific voluntary.social insurance:
With the rural poverty standard.in 2022 of VND 1.5 million per month.and a constant base salary of VND 1.49 million per month,.the voluntary social insurance contribution rate in 2022 for.employees will be determined in the following range:
In conclusion, the above is the full analysis.of Law Plus on social insurance payments from.January 01, 2022. For detailed advice to ensure their rights,.please contact us at hotline +84 2862 779 399, +84 3939 30 522 or email info@lawplus.vn.
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