How to allocate social insurance, health insurance, and unemployment insurance contributions?

Hà Anh |

Reader Vy An asked: When a business pays social insurance, how is the amount paid allocated to the social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance funds?

Hanoi Social Insurance answers:

Pursuant to Clause 4, Article 7 of Decree No. 233/2025/ND-CP dated August 26, 2025 of the Government regulating financial mechanisms for social insurance (SI), unemployment insurance (UI), health insurance (HI); spending on organizing and operating social insurance, HI, HI:

When receiving contributions from employers, the social insurance agency directly manages participants in the allocation as follows:

a) Collect the full amount of social insurance, health insurance, and unemployment insurance payable, including the amount of late payment or evasion according to regulations for employees eligible for social insurance or termination of labor contracts and work contracts to promptly resolve social insurance and unemployment insurance regimes for employees according to the provisions of law (if any).

b) The remaining amount is implemented in the following order:

Collect the full amount of health insurance payable and the fees for late payment and evasion of health insurance payment according to the provisions of Clause 3 of this Article (if any);

Collect the full amount of unemployment insurance payable and the amount of late payment and evasion of unemployment insurance payment according to the provisions of Clause 3 of this Article (if any);

Collect social insurance payment and social insurance payment late payment and evasion according to the provisions of Clause 3 of this Article (if any) into component funds in the following order: collect the full amount to be paid and handle the late payment and evasion to the sickness and maternity fund, collect the full amount to be paid and handle the late payment and evasion to the occupational accident and disease insurance fund, collect the late payment and handle the late payment and evasion to the pension and death fund (if any)".

Hà Anh
RELATED NEWS

Procedures for registering for work with people who are not subjects of social insurance participation

|

Guidelines for labor registration procedures for employees who are employed and are not subject to social insurance or unemployed.

Expenditure on additional income of social insurance civil servants does not exceed 60% of the salary fund

|

Circular 116/2025/TT-BTC guiding the implementation of financial mechanisms on social insurance (SI), unemployment insurance, health insurance, etc.

Pension level of compulsory social insurance participants for 24 years

|

Mr. Nguyen Ha asked: I have paid compulsory social insurance for 24 years, if I want to retire, what percentage of pension will I receive?

Bac Ninh Trade Union is a bright spot in the work of developing union members

|

The Bac Ninh Provincial Trade Union needs to pay attention to developing union members and establishing grassroots unions, especially in private enterprises and workers in the informal sector.

US towns covered in record-breaking 12m of snow

|

Instead of supercities, the places where the most snowfall in the US are located in remote mountainous areas with record thickness of enough to cover a building.

Ms. Nguyen Thi Thu Ha listens to the thoughts and aspirations of voters in Ninh Binh

|

On December 20, Ms. Nguyen Thi Thu Ha - Member of the Party Central Committee, Vice President - General Secretary of the Central Committee of the Vietnam Fatherland Front - met with voters in Ninh Binh.

A shipper in Thanh Hoa was fined 30 million VND for traffic violations

|

Thanh Hoa - During the process of participating in traffic, a shipper was fined 30 million VND for violating a series of violations according to the law.

Director of "Quan Ky Nam": I miss the 1980s forever before leaving Vietnam

|

In the program "7th Afternoon of coffee", director of "Quan Ky Nam" Leon Le shared about his nostalgia and perspective on the 2025 film market.

Procedures for registering for work with people who are not subjects of social insurance participation

HUYỀN TRANG |

Guidelines for labor registration procedures for employees who are employed and are not subject to social insurance or unemployed.

Expenditure on additional income of social insurance civil servants does not exceed 60% of the salary fund

Như Hạ |

Circular 116/2025/TT-BTC guiding the implementation of financial mechanisms on social insurance (SI), unemployment insurance, health insurance, etc.

Pension level of compulsory social insurance participants for 24 years

Hà Anh |

Mr. Nguyen Ha asked: I have paid compulsory social insurance for 24 years, if I want to retire, what percentage of pension will I receive?