Notification No. 4767/TB-BHXH dated July 01, 2024 on social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance premiums from July 1st 2024

NOTIFICATION

SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE PREMIUMS FROM JULY 1st2024

Pursuant to the 2014 Law on Social Insurance, the 2008’s Law on Health insurance, the 2014’s Law on Amendments to the Law on Health insurance; the 2013’s Law on Employment; the 2015’s Law on Occupational Hygiene and Safety; the 2019’s Labor Code;

Pursuant to the Government’s Decree No. 73/2024/ND-CP dated June 30th2024 on statutory pay rates and bonuses for officials, public employees and the armed forces; the Government’s Decree No. 74/2024/ND-CP dated 30/6/2024 on minimum salaries of employees working under employment contracts, Ho Chi Minh City Social Security hereby provide guidelines for social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance premiums applicable from July 1st2024:

1. Health insurance premiums for students:

Unit: VND

Duration

70% payable by student

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Total health insurance premium

3 months

221.130

94.770

315.900

6 months

442.260

189.540

631.800

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663.390

284.310

947.700

12 months

884.520

379.080

1.263.600

First graders, sixth graders, tenth graders and students whose participation in social insurance in the previous school year may participate in social insurance from the beginning of the school year.

2. Health insurance premiums for households and near-poor households:

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Unit: VND/year

Household member

Health insurance premium payable by the household

1stmember (100%)

1.263.600

2ndmember (70%)

884.520

3rdmember (60%)

758.160

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631.800

From the 5thmember (40%)

505.440

2.2.The State’s subsidy on health insurance for members of near-poor households: 70% x 4,5% x 2.340.000 VND x 12 months = 884.520 VND/year.

Health insurance premiums payable by members of near-poor households: 30% x 4,5% x 2.340.000 VND x 12 months = 379.080 VND/year.

3. Social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance premiums:

- Themaximumsocial insurance, occupational accident and occupational disease insurance premium shall be 20 times the statutory pay rate, which is 46.800.000 VND/month.

- Themaximumunemployment premium shall be 20 times the region-based minimum wages:

+ Region I: 99.200.000 VND/month.

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- The minimum social insurance, occupational accident and occupational disease insurance, health insurance, unemployment insurance premium shall be the region-based minimum wage applicable on the date of payment:

+ Region I: 4.960.000 VND/month.

+ Region II: 4.410.000 VND/month.

4. Voluntary social insurance premiums:

Voluntary social insurance participants shall choose the monthly income as the basis for payment of voluntary social insurance premiums:

- Theminimumamount shall be equal to that payable by poor households in rural areas, which is 1.500.000 VND.

- Themaximumamount shall be 20 times the statutory pay rate, which is 46.800.000 VND/month.

The subsidy on voluntary social insurance shall be a percentage (%) of the monthly social insurance premium according to the standard level for poor households in rural areas for 10 years. To be specific:

- Poor household (30%): 1.500.000 x 22% x 30% = 99.000 VND/month.

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- Other participants (10%): 1.500.000 x 22% x 10% = 33.000 VND/month.

5.When the Government adjusts health insurance premium rates and statutory pay rates, participants and state budget are not required to pay the arrears or have the overpaid amounts refunded for the remainder of the period for which health insurance premiums have been paid

In case a participant has fully paid health insurance premium for the duration of the health insurance card which is issued before July 1st2024, both the participant and state budget are not required to pay/subsidize the increase caused by the increase in statutory pay rate for the participation period from July 1st2024 for which health insurance premium has been paid

6.Social security authorities shall automatically adjust the maximum salaries for participation in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance for participants who have correctly declared their salaries and allowances on their employment contracts. No further documents are required. If the salaries and allowances on employment contracts are not correctly declared, units shall prepare documents for correction of salaries as the basis for payment of social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance premiums as per regulations.

Employers, units managing health insurance participants, organizations authorized to collect insurance premiums, voluntary social insurance participants, health insurance participants eligible for subsidization by state budget, and health insurance participants in households shall implement this document./.

PP DIRECTORDEPUTY DIRECTORNguyen Quoc Thanh