Therefore, from July 1, 2019, HI and compulsory SI contributions paid by the following persons will also be changed critically as follows:
1. HI contribution:
- Communal-level part-time public employees: 4.5% * 1,490,000 = 67,050 dong/month (increased by 4,500 dong/month).
- Family-based HI contribution:
+ First person: 4.5% * 1,490,000 = 67,050 dong/month (increased by 4,500 dong/month).
+ Second person: 70% * 67,050 = 46,935 dong/month (increased by 3,150 dong/month).
+ Third person: 60% * 67,050 = 40,230 dong/month (increased by 2,700 dong/month).
+ Fourth person: 50% * 67,050 = 33,525 dong/month (increased by 2,250 dong/month).
+ Fifth person onwards: 40% * 67,050 = 26,820 dong/month (increased by 1,800 dong/month).
2. SI contribution:
- Public employees working part-time at communes, wards or towns who pay the retirement pension, death benefit fund: 8% * 1,490,000 = 119,200 dong/month (increased by 8,000 dong/month).
- The maximum amounts of SI contributions paid by workers or salaried employees will be subject to the State’s regulations.
Clause 3 of Article 89 in the 2014 Law on Social Insurance prescribes that maximum amount of salaries used for calculation of SI contributions shall be 1,490,000 * 20 = 29,800,000 dong.
This means that the maximum amount of compulsory SI contribution paid by workers as provided in the aforesaid regulation will be 1,490,000 x 20 x 8% = 2,384,000 dong/month (increased by 60,000 dong).
Currently, HI and SI contributions mentioned above are prescribed in Article 7 in the Decree No. 146/2018/ND-CP and Article 89 in the 2014 Law on Social Insurance.
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