According to the current regulations, the employees pay social insurance according to the wage regime decided by the employer, the income for contributing monthly social insurance is the basic salary, salary allowances, and other supplements as stipulated in Clause 1 and Point Clause 2, Article 4 of Circular No. 47/2015 / TT-BLDTBXH.
If the monthly salary is higher than 26.000.000 VND (20 times of the base salary), the monthly salary is 26.000.000 VND. (Base salary from 01/07/2017 is 1.3 million VND / month)
However, from July 1st , 2018, the base salary will increase to VND 1,390,000 per month (in accordance with Clause 7, Article 3 of Resolution No. 49/2017 / QH14), the maximum monthly salary The payment of social insurance and compulsory health insurance will change.
Specifically, the monthly salary of employees is higher than VND 27,800,000 (20 times the new base salary), the monthly salary paid by social insurance is VND 27,800,000.