How does the village head pay social insurance and health insurance?

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 6, Article 33 of Decree No. 33/2023/ND-CP stipulates cadres, civil servants at the commune level and non-specialized personnel at the commune level, in villages, residential groups, stipulating that village head is one of the 3 titles of non-specialized personnel in villages.

Point k, Clause 1, Article 2 of the 2024 Law on Social Insurance stipulates that non-specialized workers at the commune level, in villages, and residential groups are subjects to compulsory social insurance.

Point c, Clause 1, Article 31 of the 2024 Law on Social Insurance stipulates: Subjects specified in points d, e and k, Clause 1, Article 2 of this Law, the salary used as a basis for compulsory social insurance contributions shall be prescribed by the Government;

Point a, Clause 1, Article 33 of the 2024 Law on Social Insurance stipulates: The contribution level and method of contribution of subjects specified in points a, b, c, d, i, k and l, Clause 1 and Clause 2, Article 2 of this Law are stipulated as follows: The monthly contribution level is equal to 8% of the salary as the basis for compulsory social insurance contributions to the pension and death fund;

Clause 1, Article 34 of the 2024 Law on Social Insurance stipulates: 1. Employers monthly pay compulsory social insurance calculated on the salary as the basis for compulsory social insurance contributions of subjects specified in points a, b, c, d, i, k and l, clause 1 and clause 2, Article 2 of this Law as follows:

a) 3% into the sickness and maternity fund;

b) 14% into the pension and survivorship fund.

Thus, the village head pays himself monthly at 8% of his salary as the basis for compulsory social insurance contributions to the pension and survivorship fund and is paid 14% by the State budget to the pension and survivorship fund and 3% to the sickness and maternity fund, and at the same time