FROM 01/01/2019, there are many new policies and regulations on SOCIAL INSURANCE FOR EMPLOYEES IN ENTERPRISE

How the compulsory social insurance contributions for employees in 2019 will be is a question that is of great interest to many readers. In the following article, Law Office Tran Duc Hung and Associates will send to readers about the subjects and levels of compulsory social insurance payment for employees working in enterprises from January 1, 2019.

SUBJECTS PAYING social insurance

Vietnamese employees working in enterprises include the following subjects:

Persons working under an indefinite term labor contract, a definite term labor contract, a seasonal labor contract or a certain job with a term from full 3 months to less than 12 months, counting both labor contracts signed between the employer and the legal representative of the person under 15 years of age in accordance with the labor law;
Persons working under labor contracts with a term of from full 1 month to less than 3 months;
Persons who go to work abroad under the contract specified in the Law on Vietnamese laborers working abroad under the contract;
The enterprise manager, the executive manager of the cooperative receiving salary;

Foreign workers working in enterprises include the following subjects:

Foreigners working in Vietnam who have a work permit or a practice certificate or a practice license issued by a competent Vietnamese agency and have an indefinite term labor contract, a definite labor contract determine a term of full 1 year or more for employers in Vietnam.
However, the above employees are not subject to compulsory social insurance participation in one of the following cases:
- Moving within the enterprise according to the provisions of Clause 1, Article 3 of the Government’s Decree No. 11/2016/ND-CP dated February 3, 2016 detailing the implementation of a number of articles of the Labor Code on labor Foreign workers working in Vietnam: “Foreign workers who move within an enterprise are managers, executives, experts and technical workers of an established foreign enterprise with a presence in Vietnam. commercial presence in the territory of Vietnam, temporarily moving within the enterprise to a commercial presence in the territory of Vietnam and having been employed by a foreign enterprise for at least 12 months before. Commercial presence includes : Foreign-invested economic organizations; Representative offices and branches of foreign traders in Vietnam; Executive office of foreign investor in business cooperation contract.
- Employees who have reached full retirement age (men are full 60 years old, women are full 55 years old)

SI PAYMENT LEVEL

Compulsory social insurance contributions, including contributions to the retirement and survivorship (HT) fund; sickness and maternity fund (ODD); the labor accident and occupational disease (LD) insurance fund; unemployment insurance fund (UI); health insurance fund (HI), applied from January 1, 2019 shall be implemented as follows: