Minimum salary for social insurance contributions in 2022
By July 25, 2022, employers must submit a dossier of salary adjustment for social insurance, health insurance, unemployment insurance, occupational accident, and disease insurance. new minimum wage... TASCO Tax agent will inform customers of the minimum salary to pay social insurance in 2022.
1. Monthly salary for calculation of payment of compulsory social insurance:
️⛳ Pursuant to Clause 2, Article 89 of the Law on Social Insurance 2014 stipulates that the monthly salary for payment of compulsory social insurance includes the following items:
◾ Salary
◾ Salary Allowance
◾ Other additional amounts as prescribed by the labor law.
2. Minimum monthly salary for social insurance payment in 2022:
⏩ Pursuant to Decision 595/QD-BHXH dated April 14, 2017, the minimum monthly salary for payment of compulsory social insurance is prescribed as follows:
✔ For employees who do the simplest jobs or titles in normal working conditions: Not lower than the regional minimum wage at the time of closing.
✔ For employees who do jobs or titles that require trained or apprenticed workers: At least 7% higher than the regional minimum wage.
✔ For employees doing jobs or titles in heavy, hazardous, or dangerous working conditions: At least 5% higher than the salary of jobs or titles of equivalent complexity, working under normal working conditions.
✔ For employees doing jobs or titles in particularly heavy, hazardous, or dangerous working conditions: At least 7% higher than the salary of jobs or titles of equivalent complexity, working under normal working conditions.
⏩ Specifically, the expected minimum salary for compulsory social insurance payment in 2022 is as follows: (Unit: VND/month)
|
Region |
People working in normal conditions |
People who have undergone vocational training |
People working in heavy and dangerous conditions |
Persons working in particularly heavy and dangerous conditions |
||
|
Simple job |
The job requires trained or apprenticed workers |
Simple job |
The job requires trained or apprenticed workers |
|||
|
I |
4.680.000 |
5.007.600 |
4.914.000 |
5.257.980 |
5.007.600 |
5.358.132 |
|
II |
4.160.000 |
4.451.200 |
4.368.000 |
4.673.760 |
4.451.200 |
4.762.784 |
|
III |
3.640.000 |
3.894.800 |
3.822.000 |
4.089.540 |
3.894.800 |
4.167.436 |
|
IV |
3.250.000 |
3.477.500 |
3.412.500 |
3.583.125 |
3.477.500 |
3.651.375 |
3. Maximum monthly salary for social insurance payment in 2022:
👉 The maximum monthly salary for which compulsory social insurance is paid according to the provisions of Clause 3, Article 6 of Decision 595/QD-BHXH dated April 14, 2017, will be 20 months of base salary.
👉 Currently, according to Decree 128/2020/QH14, the base salary in 2022 remains the same at 1.49 million VND/month.
👉 Thus, the maximum monthly salary for which compulsory social insurance is paid is: 20 x 1.49 = 29.8 million VND/month.
⇒ If you have any questions, please register here for TASCO's earliest advice or contact hotline: 0975480868 (Zalo)
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