PAYMENT RATE OF COMPULSORY SOCIAL INSURANCE, UNEMPLOYMENT INSURANCE AND HEALTH INSURANCE UNDER RESOLUTION NO. 68/NQ-CP
 
According to Resolution No. 68/NQ-CP, the compulsory payment of social insurance premiums from July 1, 2021 to June 30, 2022 into retirement funds, sickness funds, maternity funds, labor accident funds, occupational diseases, unemployment insurance, health insurance for employees and employers is as follows:
 
A. Cadres, civil servants, public employees and serviceman, employees in agencies of the Party, State, administrative agencies and public administrative units are entitled to salaries from the State budget.
1. Employers:
- Social insurance premium:
+ For retirement is 14%;
+ For sickness - maternity is 3%;
+ For occupational accidents - occupational diseases is 0.5%.
- The rate of unemployment insurance premium is 1%;
- The payment rate of health insurance is 3%.
2. Employees:
- The rate of social insurance payment for retirement is 8%
- Unemployment insurance premium is 1%
- The payment rate of health insurance is 1.5%.
 
B. For individuals aren’t paid salaries by the state budget:
*For Vietnamese workers
1. Employers:
Social insurance premium:
+ For occupational accidents - occupational diseases are 0%;
+ For retirement is 14%;
+ For sickness - maternity regime is 3%.
- The rate of unemployment insurance premium is 1%;
- The payment rate of health insurance is 3%.
2. Employees:
- The rate of social insurance payment for retirement is 8%;
- The rate of unemployment insurance premium is 1%;
- The payment rate of health insurance is 1.5%.
*For foreign workers
1. Employers:
- Social insurance premium:
+ For sickness - maternity is 3%;
+ For occupational accidents - occupational diseases is 0%
- The payment rate of health insurance is 3%.
2. Employees: The payment rate of health insurance is 1.5%
 
NOTE: Also according to Resolution 68/NQ-CP, there will be those who are temporarily suspended from paying into the retirement fund and die for 06 months if eligible, i.e. if the closure will be closed at the above level, and eligible, they will apply for temporary suspension.