Accordingly, from July 1, 2023, the new salary scale of 1,800,000 VND per month will be used as the basis for calculating the compulsory social, health, unemployment, occupational accident, and disease insurance premiums for:

Employees participating in compulsory social insurance, health insurance, unemployment insurance, occupational accident, and disease insurance, who belong to the group subject to the new salary scale of 1,800,000 VND per month as specified in Article 2 for calculating the salary and the allowance for calculating the premiums as stipulated in Clause 1, Clause 2, and Article 3 of Decree No. 24/2023/NĐ-CP.

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Vietnamese employees working abroad under a contract as prescribed in the Law on Vietnamese Laborers Working Abroad under Contracts, and spouses who receive benefits at Vietnamese representative agencies abroad as stipulated in point g, Clause 1, and Clause 4, Article 123 of the Law on Social Insurance 2014, who participate in compulsory social insurance before working abroad or before receiving benefits at Vietnamese representative agencies abroad: Those who have participated in and paid compulsory social insurance according to the State's salary regime; those who have not participated in compulsory social insurance or have participated but have already received one-time social insurance benefits.

Officials in charge of management, specialized Party secretaries, deputy Party secretaries, and chairpersons of trade unions in a one-member limited liability company with 100% capital held by the state, shall receive salaries according to the coefficient of salary levels specified in Appendix I issued together with Decree No. 52/2016/ND-CP dated June 13, 2016 of the Government on salaries, allowances, and bonuses for managers of one-member limited liability companies with 100% capital held by the state.

For voluntary social insurance participants: The highest monthly income chosen by voluntary social insurance participants to calculate their voluntary social insurance premiums from July 1, 2023, is 36,000,000 VND per month (1,800,000 VND per month multiplied by 20).

For health insurance participants only:

The group whose health insurance is paid for by the state budget: From July 1, 2023, the health insurance premium is calculated based on the new salary scale of 1,800,000 VND per month. If the health insurance card was issued before July 1, 2023, the social insurance agency will adjust the premium based on the new salary scale of 1,800,000 VND per month from July 1, 2023.

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The group whose health insurance is supported by the state budget and the group participating in health insurance under a household: From July 1, 2023, the health insurance premium is calculated based on the new salary scale of 1,800,000 VND per month. If the participant has already paid enough money into the health insurance fund within the validity period of the health insurance card and has been granted the health insurance card before July 1, 2023, both the health insurance participant and the state budget do not have to pay, and the supplementary support is increased due to the new salary scale for the period from July 1, 2023, that the health insurance premiums the participant has already paid for.

The social security agencies of provinces, centrally-run cities, the Ministry of National Defense's social security office, and the People's Public Security's social security office are responsible for notifying the labor-using units, the entities managing the participants in health insurance, the authorized collection organizations, and the participants in voluntary social insurance and health insurance supported by the state budget, as well as the participants in health insurance under a household, about the basis for calculating social, health, unemployment, occupational accident, and disease insurance premiums based on the new salary scale./.