Regulations on the allocation and use of health insurance contributions

The Lao Dong Newspaper Legal Consulting Office replied:

Article 61 of Decree 188/2025/ND-CP stipulates the allocation and use of health insurance contributions as follows:

1. Auction of 92% of the health insurance contribution for medical examination and treatment (hereinafter referred to as the medical examination and treatment fund) is used for the following contents:

a) Payment of expenses within the scope of benefits of health insurance participants according to the provisions of the law on health insurance;

b) Leaving it to educational institutions or vocational training institutions, agencies, organizations, and enterprises that meet the conditions prescribed in Article 63 of this Decree.

2. The allocation of 8% of the health insurance contribution amount to the reserve fund and expenditure for health insurance organization and operation is regulated as follows:

a) The reserve fund deduction is the remaining amount after having been deducted for health insurance organization and operation as prescribed in Point b of this Clause, at least equal to 4% of the health insurance contribution amount;

b) Expenditures for health insurance organization and operation are equal to a maximum of 4% of the health insurance payment. After the Social Insurance Management Board approves the settlement of the year of spending on organizing and operating social insurance, unemployment insurance, and health insurance, Vietnam Social Insurance is responsible for adding the unused funds to the reserve fund for general regulation. The Prime Minister decides on the specific level of health insurance organization and operation for each year.

Thus, the allocation and use of health insurance contributions are regulated as above.