The Ministry of National Defense has just issued Circular No. 98/2025/TT-BQP guiding the implementation of a number of articles of Decree No. 188/2025/ND-CP dated July 1, 2025 of the Government detailing and guiding the implementation of a number of articles of the Law on Health Insurance (HI) for subjects under the management of the Ministry of National Defense.
Article 4 of the Circular stipulates the contribution rate, contribution support level and responsibility for health insurance payment.
Clause 1, Article 4 stipulates the monthly contribution rate of 4.5% of the monthly salary as the basis for compulsory social insurance (SI) contributions, in which the employer pays 2/3, the employee pays 1/3.
Employees who are temporarily detained, temporarily detained, temporarily suspended from work or temporarily suspended from their positions without disciplinary action shall have a monthly contribution equal to 4.5% of 50% of the monthly salary as the basis for compulsory social insurance contributions of employees in the month immediately preceding the detention, temporary detention, temporary suspension according to the provisions of law, in which the employer shall pay 2/3, and the employee shall pay 1/3.
In case the competent authority concludes that there is no violation of the law, the employer and the employee must pay health insurance on the salary collected.
The subjects of application are groups of employees and employers who pay health insurance, including:
Workers and defense officials serving in the army; people working in other key organizations under the Government Cipher Committee;
National Defense civil servant;
Employees working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more in agencies and units under the Ministry of National Defense;
Young volunteer intellectuals according to the provisions of Decision No. 1529/QD-TTg dated September 15, 2021 of the Prime Minister on approving the content of the Project "Enhancing young volunteer intellectuals to work in economic - defense zones" until the end of 2030.
For groups where the social insurance agency pays health insurance, including: Employees under the management of the Ministry of National Defense who are on sick leave to receive sick leave allowances for employees with diseases on the list of diseases requiring long-term treatment or employees who are on sick leave for 14 working days or more in a month according to the provisions of the law on social insurance; those who are on maternity leave for 14 working days or more in a month according to the provisions of the law on social insurance: The contribution level is 4.5% of the basic salary and is paid by the social insurance fund.
For groups that are supported by the state budget for health insurance contributions, including: Students in civil systems in military and military schools and cryptography: The monthly contribution rate is 4.5% of the basic salary, paid by the subject himself and partially supported by the state budget according to the contribution rate prescribed in Clause 5 of this Article.
The provisions of Article 4 of Circular No. 98/2025/TT-BQP take effect from July 1, 2025.
