Paying social insurance, unemployment insurance, health insurance in 2022
14:21 25/04/2022
Compulsory social insurance contribution rate to the pension fund; sickness, maternity fund; occupational accident, disease fund; unemployment insurance; health insurance for the employees and employers in 2022 (not in the public sector).

1. For domestic employees

*From 01/01/2022 – 30/6/2022:

- Employer: Pension fund =14%, Sickness, maternity fund =3%, Occupational accident, disease fund =0%, Unemployment insurance =0%, Health insurance=3%.  Total 20%.

- Employee: Pension fund =8%, Unemployment insurance =1%, Health insurance =1.5%. Total 10.5%.

*From 01/07/2022 - 30/9/2022:

- Employer: Pension fund =14%, Sickness, maternity fund =3%, Occupational accident, disease fund =0.5%, Unemployment insurance =0%, Health insurance=3%. Total 0.5%.

- Employee: Pension fund =8%, Unemployment insurance =1%, Health insurance=1.5%. Total 10.5%.

*From 01/10/2022:

- Employer: Pension fund =14%, Sickness, maternity fund =3%, Occupational accident, disease fund =0.5%, Unemployment insurance =1%, Health insurance=3%. Total 21.5%.

- Employee: Pension fund =8%, Unemployment insurance =1%, Health insurance=1.5%. Total 10.5%.

For the enterprises operating in the industries with high risk of occupational accident, disease, if they meet the conditions, have written request and are approved by the Ministry of Labor, Invalids and Social Affairs, they will contribute to the Occupational accident, disease fund at a lower rate of (0.3%).

Compulsory social insurance, unemployment insurance and health insurance contribution rate in 2022

2. For foreign employees

*From 01/01/2022 – 30/6/2022:

- Employer: Pension fund =14%, Sickness, maternity fund =3%, Health insurance=3%. Total 20%.

- Employee: Pension fund =8%, Health insurance=1.5%. Total 9.5%.

*Note: From 01/01/2022, supplementing the contribution rate to the pension, death fund for the foreign employees, specifically:

- Employer pays 14%.

- Employee pays 8%.

*From 01/7/2022:

- Employer: Pension fund =14%, Sickness, maternity fund =3%, Occupational accident, disease fund =0.5%, Health insurance=3%. Total 20.5%.

- Employee: Pension fund =8%, Health insurance=1.5%. Total 9.5%.

For the enterprises operating in the industries with high risk of occupational accident-disease, if they meet the conditions, have written request and are approved by the Ministry of Labor, Invalids and Social Affairs, they will contribute to the Occupational accident, disease fund at a lower rate of (0.3%).

Refer to the legal bases: Law on Occupational Safety and Hygiene 2015; Law on Social Insurance 2014; Employment Law 2013; Decree 146/2018/ND-CP dated October 17, 2018; Decree 58/2020/ND-CP dated May 27, 2020; Decree 143/2018/ND-CP dated October 15, 2018; Decision 595/QD-BHXH dated April 14, 2017 (amended and supplemented by the Decision 888/QD-BHXH dated July 16, 2018, Decision 505/QD-BHXH dated March 27, 2020, Decision 1040/QD-BHXH dated August 18, 2020); Resolution 68/NQ-CP dated July 1, 2021 on policies to support the employees and employers facing difficulties due to the COVID-19 pandemic; Resolution 116/NQ-CP dated September 24, 2021 on policies to support the employees and employers affected by the COVID-19 pandemic from the Unemployment insurance fund.
Top
Advertisment
Business connection
Tiếp nhận và trả lời phản ánh kiến nghị - Receive and respond Reflect recommendations Doanh nghiệp trong các KCN Bắc Ninh-Enterprises in Bac Ninh Industrial Parks Chứng chỉ Sở Xây dựng Tiếng Anh CERTIFICATE OF CAPACITY OF CONSTRUCTION CERTIFICATE OF ELIGIBILITY FOR LABOR SAFETY AND HYGIENE TRAINING ACTIVITIES
Rate exchange