1. Legal grounds

– Labor Code 2019

– Law on social insurance 2014

2. What is Social Insurance?

Social insurance is a guarantee to replace or partially compensate an employee’s income when his/her income is reduced or lost due to illness, maternity, work accident, occupational disease, or the end of working age or death, on the basis of contributions to the social insurance fund.

3. Employees subject to compulsory insurance

– The employee is a Vietnamese citizen.

– Employees working under contracts, indefinite-term labor, contracts, definite-term labor, contracts, seasonal workers or for a certain job with a term of from full 3 months to less than 12 months. months, including the “contract” of labor signed between the employer and the legal representative of the person under the age of 15 in accordance with the labor law.

– Persons working under labor contracts with a term of from full 1 month to less than 3 months.

4. When must enterprises pay social insurance for employees?

– Pursuant to Clauses 1 and 2, Article 21 of the Law on Social Insurance 2014, the responsibility of the employer is to compile a dossier for the employee to be granted a social insurance book, pay and enjoy social insurance; To pay social insurance premiums according to the provisions of Article 86 and to make monthly deductions from the employee’s salary as prescribed in Clause 1, Article 85 of the Law on Social Insurance 2014 to contribute at the same time to the social insurance fund.

– The employer shall pay monthly premiums on the salary fund on which social insurance premiums are paid in the following cases: The employee works under a contract, an indefinite term, a contract, a definite term employee. , “contract” for seasonal labor or for a certain job with a term of from full 3 months to less than 12 months, including a “labor contract” signed between the employer and the legal representative of the employer. people under 15 years old according to the provisions of the law labour; Persons working under labor contracts with a term of from full 1 month to less than 3 months;

– The employer’s social insurance premium is specified as follows:

Accordingly, the specific employer in this case is the enterprise that is responsible for paying social insurance premiums for employees working at the enterprise under a labor contract of 01 month or more.

Above is Khoa Tin‘s advice on “When businesses must pay social insurance for employees”

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