Specifically, Employers are entitled to a premium rate of 0% of the salary fund as the basis for paying social insurance premiums to the Insurance Fund for Occupational Accidents and Diseases for 12 months (from July 1st, 2021 to June 30th, 2022) for employees eligible for occupational accident and disease insurance;
Therefore, the premium rate of Compulsory Social Insurance (SI) from July 1st 2021 to June 30th 2022 is to retirement fund (R), sickness and maternity fund (S&M), labor accident and occupational disease fund (L&O), unemployment insurance (UI), health insurance (HI) with employees (excepting local state’s employees) and employers, as follows:
1. Vietnamese employees:
2. Foreign employees:
Resolution No. 68/NQ-CP takes effect from July 1st, 2021.