{"id":34061,"date":"2023-08-21T16:43:36","date_gmt":"2023-08-21T09:43:36","guid":{"rendered":"https:\/\/adsmo.vn\/muc-luong-dong-bao-hiem-xa-hoi-theo-luat-2023\/"},"modified":"2025-07-12T13:57:45","modified_gmt":"2025-07-12T06:57:45","slug":"social-insurance-contribution-rates-2023-key-regulations-and-important-notes","status":"publish","type":"post","link":"https:\/\/adsmo.vn\/en\/social-insurance-contribution-rates-2023-key-regulations-and-important-notes\/","title":{"rendered":"Social Insurance Contribution Rates 2023: Key Regulations and Important Notes"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><i>Social insurance<\/i><\/b><span style=\"font-weight: 400;\"> plays an important role in protecting and supporting employees during work and when facing difficulties with health, income or retirement. The 2023 Labor Law is the basic law on social insurance contributions in Vietnam, clearly stipulating the salary for social insurance contributions and related provisions. In this article, ADSMO will learn with you about the salary for social insurance contributions according to the 2023 Law, the importance of social insurance contributions and points to note. <\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li>\n<h2><strong>The Importance of Social Insurance<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Social insurance<span style=\"font-weight: 400;\"> is extremely important in protecting the rights and lives of workers. Paying social insurance helps ensure that workers will enjoy benefits when they lose their jobs, have health problems, or reach retirement age. Social insurance also provides financial support for workers and their families in difficult situations such as accidents, illness, or death. <\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li>\n<h2><strong>Social Insurance Contribution Level According to Law 2023<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clause 26, Article 1, Circular 06\/2021\/TT-BLDTBXH stipulates that from January 1, 2021 onwards, the monthly salary for social insurance contribution is the salary, salary allowances and other supplements specified in Point a, Section b 1 Point b and Section c1 Point c Clause 5 Article 3 of Circular No. 10\/2020\/TT &#8211; BLDTBXH dated November 12, 2020 of the Ministry of Labor &#8211; Invalids and Social Affairs.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So the monthly salary for social insurance contribution Compulsory social insurance includes the following 3 items:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\">Salary according to job or title;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary allowance;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other additional amounts as prescribed by labor law.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter wp-image-28427 size-full\" title=\"Social Insurance Contribution Level According to Law 2023\" src=\"https:\/\/adsmo.vn\/wp-content\/uploads\/2023\/08\/muc-luong-dong-bao-hiem-xa-hoi-theo-luat-2023-01.jpg\" alt=\"Social insurance contribution level according to law 2023\" width=\"650\" height=\"407\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The monthly salary for social insurance contribution must not be lower than the regional minimum wage prescribed in Article 3 of the Decree 38\/2022\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Region I = 4,680,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Region II = 4,160,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Region III = 3,640,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Region IV = 3,250,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In each socio-economic region, there is a regional minimum wage determined by the local government. competent authority. From this regional minimum wage, employees and employers will calculate social insurance contributions according to the prescribed rate.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The maximum salary for social insurance and health insurance is equal to 20 months of the basic salary.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The maximum salary for unemployment insurance is equal to 20 months of the regional minimum salary.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Basic salary from July 2019 to June 30, 2023: 1,490,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Basic salary from 07\/01\/2023: 1,800,000 VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So the maximum salary for social insurance and health insurance is: 1,800,000&#215;20 = 36,000,000 VND<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The maximum salary for unemployment insurance in region I is: 4,680,000&#215;20 = 93,600,000 VND<\/span><\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li>\n<h2><strong>Social Insurance Contribution Rate<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><b><i>Social insurance contribution rate<\/i><\/b><span style=\"font-weight: 400;\"> is the percentage of the basic salary that employees and employers must contribute to the social insurance fund. According to Article 85, Article 86 of the Law on Social Insurance 2014 and instructions in Decree No. 58\/2020\/ND-CP, Decision 595\/QD-BHXH, the social insurance contribution rate is calculated based on the employee&#8217;s monthly salary.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"> The social insurance contribution rate is prescribed by the Ministry of Labor, War Invalids and Social Affairs. Normally, the social insurance contribution rate will be divided into two parts: one part paid by the employee and one part paid by the employer.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"5\"><b>Employer<\/b><\/td>\n<td colspan=\"5\"><b>Employee<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><span style=\"font-weight: 400;\">BHXH<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">BHTN<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">BHYT<\/span><\/td>\n<td colspan=\"3\"><span style=\"font-weight: 400;\">BHXH<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">UI<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Health insurance<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">HT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110-TS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Occupational accidents and occupational diseases<\/span><\/td>\n<td><span style=\"font-weight: 400;\">HT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110 \u2013 TS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Occupational accidents and occupational diseases<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">14%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\"><span style=\"font-weight: 400;\">21.5%<\/span><\/td>\n<td colspan=\"5\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"10\"><b>Total 32%<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social insurance : Social insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">HT: Retirement (HT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4\u0110-TS: Sickness, maternity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TNL\u0110-BNN: Work accidents, occupational diseases<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHYT: Health insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHTN: Unemployment Insurance<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li>\n<h2><strong> Points to Note About Social Insurance Contribution Salary Levels<\/strong><\/h2>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are some points to note about the salary level for social insurance contributions<span style=\"font-weight: 400;\">according to the 2023 Law:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employees and employers must<\/span>pay social insurance fully and on time according to the provisions of the 2023 Labor Law<span style=\"font-weight: 400;\">. Paying social insurance not only protects the rights of employees but also helps ensure the stability and sustainability of the social insurance system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The salary level for social insurance contribution<\/b><span style=\"font-weight: 400;\"> may change over time and according to the socio-economic situation of the country. Employees and employers need to update the latest information on salary levels and social insurance contribution rates to comply with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The calculation of the salary level for social insurance contribution<\/i><\/b><span style=\"font-weight: 400;\"> must be done accurately and fairly. Employees and employers should strengthen the monitoring, checking and verification of information to avoid errors in calculating and paying social insurance. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b><i>The social insurance contribution rate according to the 2023 Labor Law<\/i><\/b><span style=\"font-weight: 400;\"> plays an important role in protecting the rights and lives of workers. <\/span><b><i>Social insurance<\/i><\/b><span style=\"font-weight: 400;\"> is an important system that ensures workers enjoy benefits and protection when working and in difficult situations. Paying social insurance in accordance with the State&#8217;s regulations<\/i><\/b><span style=\"font-weight: 400;\"> is the responsibility and obligation of both workers and businesses. Follow ADSMO to update more information and knowledge about salary, social insurance and other employee benefits.<\/span><\/p>\n<p>&gt;&gt;&gt;See more:<\/p>\n<ul>\n<li>\n<p class=\"entry-titless\"><a href=\"https:\/\/adsmo.vn\/cach-tinh-luong-cho-nhan-vien\/\"><strong>How to calculate salary for employees<\/strong><\/a><\/p>\n<\/li>\n<li><a href=\"https:\/\/adsmo.vn\/cac-khoan-phu-cap-phai-dong-bao-hiem-xa-hoi-theo-luat-lao-dong-cap-nhat-2023\/\"><strong>Social Insurance Allowances According to the Labor Law updated in 2023<\/strong><\/a><\/li>\n<\/ul>\n<div class=\"entry-contentsss\">\n<p>Contact us now ADSMO \u2013 Specializing in providing customized business software solutions, consulting on building digital platforms with the mission.<\/p>\n<p><strong><b>TOTAL solutions, BREAKTHROUGH development \u2013 Optimizing COSTS \u2013 Increasing PROFITS<\/b>. We are committed to bringing you:<\/strong><\/p>\n<ul>\n<li>Management solutions tailored to your business needs.<\/li>\n<li>Easy-to-use and effective systems.<\/li>\n<li>Professional customer support services.<\/li>\n<\/ul>\n<p><b>Contact ADSMO now for free consultation:<\/b><\/p>\n<ul>\n<li>Address:<strong><a href=\"https:\/\/www.google.com\/maps\/place\/ADSMO+Digital+Marketing+Marketing+Traffic+Service\/@20.91282,106.6718193,17z\/data=!3m1!4b1!4m5!3m4!1s0x314a7b6a35be4ead:0xae645af55cbb86de!8m2!3d20.91282!4d106.674008\" target=\"_blank\" rel=\"nofollow noopener\">8th Floor, HD Tower Building &#8211; 22 Pho Moi &#8211; Thuy Nguyen Ward &#8211; City. Hai Phong<\/a><\/strong><\/li>\n<li>Website:\u00a0<strong><a href=\"https:\/\/adsmo.vn\/en\/\">https:\/\/adsmo.vn<\/a><\/strong><\/li>\n<li>Email:\u00a0<strong><a href=\"mailto:info@adsmo.vn\">info@adsmo.vn<\/a><\/strong><\/li>\n<li>Hotline:\u00a0<strong><a href=\"tel: 0356105388\">0356 105 388<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Social insurance plays an important role in protecting and supporting employees during work and when facing difficulties&#8230;<\/p>\n","protected":false},"author":1,"featured_media":32109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[204],"tags":[],"class_list":["post-34061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Salary 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