Latest regulations on health insurance contributions for employees in 2023

How to pay health insurance for employees working under labor contracts according to the latest regulations in 2023? Please refer to the article below.

Employees are required to participate in health insurance.

Pursuant to Article 1 of Decree 146/2018/ND-CP, employees in the following cases are required to participate in health insurance:

- Employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more.

- Cadres, civil servants, public employees.

- Non-professional workers in communes, wards and towns according to the provisions of law.

Health insurance contribution level of employees working under labor contract

Pursuant to Point a, Clause 1, Article 7 of Decree 146/2018/ND-CP, every month, employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more must pay 4.5% of their monthly salary to the health insurance fund as prescribed.

Note:

- Employees who take sick leave for 14 days or more in a month according to the provisions of the law on social insurance do not have to pay health insurance but are still entitled to health insurance benefits;

- For employees who are detained, held in custody or temporarily suspended from work for investigation and consideration of whether or not they have violated the law, the monthly contribution is equal to 4.5% of 50% of the employee's monthly salary.

In case the competent authority concludes that there is no violation of the law, the employee must pay health insurance on the amount of back wages;

- In case an employee has one or more indefinite-term labor contracts or labor contracts with a term of 3 months or more, he/she shall pay health insurance according to the labor contract with the highest salary level.

Regulations on salaries and wages as the basis for paying health insurance

Pursuant to Article 14 of the Law on Health Insurance 2008 and Clause 8, Article 1 of the Law on Health Insurance 2014, amended, the salary and wages used as the basis for payment are as follows:

- For employees subject to the salary regime prescribed by the State, the basis for paying health insurance is the monthly salary according to the grade, military rank and position allowances, seniority allowances beyond the framework, seniority allowances (if any).

- For employees receiving salaries and wages according to the regulations of the employer, the basis for paying health insurance is the monthly salary and wages stated in the labor contract.

- The maximum monthly salary to calculate the health insurance premium is 20 times the basic salary (according to Decree 24/2023/ND-CP, the current basic salary is 1,800,000 VND/month; therefore, the maximum monthly salary to calculate the health insurance premium is 36,000,000 VND/month).

Regulations on health insurance payment methods for employees

- Every month, employers pay health insurance for employees and deduct health insurance premiums from employees' salaries to pay into the health insurance fund at the same time.

- For enterprises in the fields of agriculture , forestry, fishery, and salt production that do not pay monthly salaries, every 3 or 6 months, employers must pay health insurance for employees and deduct health insurance premiums from employees' salaries to pay into the health insurance fund at the same time.

Pursuant to: Clause 9, Article 1 of the 2014 amended Law on Health Insurance.

Source: https://baoquocte.vn/quy-dinh-dong-bhyt-cua-nguoi-lao-dong-moi-nhat-2023-243388.html