Salary for calculation of compulsory social insurance
1. How to determine the monthly salary for calculation of payment of compulsory social insurance and health insurance?
The Health Insurance Law stipulates that the health insurance premium payment rate is determined according to the percentage of the salary used as the basis for paying compulsory social insurance according to the provisions of the Law on Social Insurance.
Thus, the calculation of payment of compulsory social insurance and health insurance will be based on the same amount.
Clause 2, Article 89 of the Law on Social Insurance 2014 stipulates that the monthly salary for payment of compulsory social insurance includes the following items:
– Wage;
– Salary allowance;
– Other additional amounts according to the provisions of the labor law.
2. Minimum monthly salary for payment of compulsory social insurance in 2022
According to Point 2.6, Clause 2, Article 6 of Decision 595/QD-BHXH dated April 14, 2017, the minimum monthly salary for which compulsory social insurance is paid is prescribed as follows:
– For employees who do the simplest jobs or titles in normal working conditions: Not lower than the regional minimum wage at the time of payment.
– For employees who do jobs or titles that require trained or apprenticed workers: At least 7% higher than the regional minimum wage.
– For employees doing jobs or titles in heavy, hazardous or dangerous working conditions: At least 5% higher than the salary of jobs or titles of equivalent complexity, working under normal working conditions.
– For employees doing jobs or titles in particularly heavy, hazardous or dangerous working conditions: At least 7% higher than the salary of jobs or titles of equivalent complexity, working under normal working conditions.
Currently, the regional minimum wage in 2022 is implemented according to Decree 90/2019/ND-CP.
Thus, the minimum salary for payment of compulsory social insurance in 2022 will be (unit: VND/month):
Region | People working in normal conditions | People who have undergone vocational training or vocational training | Persons working in heavy, hazardous and dangerous conditions | Persons working in particularly heavy, hazardous or dangerous conditions | ||
Simple job | The job requires an apprenticeship or vocational training | Simple job | The job requires an apprenticeship or vocational training | |||
Region I | 4,420,000 won | 4,729,400 won | 4,641,000 won | 4,965,870 | 4,729,400 won | 5,060.458 |
Region II | 3,920,000 won | 4.194,400 | 4.116,000 won | 4.404.120 | 4.194,400 | 4.488.008 |
Region III | 3.430,000 won | 3,670,100 | 3,601,500 | 3.853.605 | 3,670,100 | 3,927,007 |
Region IV | 3,070,000 VND | 3,284,900 | 3,223,500 | 3.449.145 | 3,284,900 | 3.514,843 |
3. Maximum monthly salary for payment of compulsory social insurance in 2022
The maximum salary for social insurance contributions is equal to 20 months’ basic salary.
According to Resolution 34/2021/QH15 on the state budget estimate for 2022, the National Assembly decided to postpone the time for implementing salary policy reform specified in Clause 3, Article 4 of Resolution 23/2021/QH15. Thus, instead of implementing salary reform from July 1, 2022, the National Assembly decided to delay salary reform for civil servants.
Because salary reform has not been implemented, the base salary in 2022 is still 1.49 million VND/month.
Thus, the highest monthly salary to calculate the compulsory social insurance contribution = 20 x 1.49 = 29.8 million VND/month.
at Blogtuan.info – Source: Afamily.vn – Read the original article here
