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%).
