WHAT ARE THE CURRENT HEALTH INSURANCE CONTRIBUTION RATES FOR DEFENSE WORKERS AND OFFICIALS SERVING IN THE MILITARY?

Who are defense workers and officials? What are the current health insurance contribution rates and payment methods for defense workers and officials serving in the military according to current regulations? Let’s find out more with Pham Consult!

Who are defense workers and officials?

Based on Article 2 of the Law on Professional Military Personnel, Defense Workers and Civil Servants 2015, it is stipulated that:

In this Law, the following terms are understood as follows:

2. Defense workers and civil servants are Vietnamese citizens with professional and technical qualifications, selected and recruited into the People’s Army according to job positions or professional titles, who are not eligible for officer rank, professional military personnel, or non-commissioned officer/soldier rank.

Accordingly, defense workers and civil servants are Vietnamese citizens with professional and technical qualifications, selected and recruited into the People’s Army according to job positions or professional titles, who are not eligible for officer rank, professional military personnel, or non-commissioned officer/soldier rank.

What is the current health insurance contribution rate for defense workers and civil servants serving in the military?

According to Clause 1, Article 4 of Circular 98/2025/TT-BQP, the following applies:

Contribution rates, contribution support rates, and responsibilities for health insurance contributions:

1. For subjects specified in Clause 1, Article 2 of this Circular:
2. a) The monthly contribution rate is 4.5% of the monthly salary used as the basis for compulsory social insurance contributions, with the employer contributing two-thirds and the employee contributing one-third;
3. b) For employees who are temporarily detained, imprisoned, suspended from work, or suspended from their position but have not yet been disciplined, the monthly contribution rate is 4.5% of 50% of the monthly salary used as the basis for compulsory social insurance contributions of the employee in the month immediately preceding the temporary detention, imprisonment, or suspension as prescribed by law, with the employer contributing two-thirds and the employee contributing one-third. In cases where the competent authority concludes that there is no violation of the law, the employer and the employee must pay backdated health insurance contributions based on the backdated salary;
4. c) The funding source for employer contributions is implemented according to the provisions of Clause 9, Article 7 of Decree No. 188/2025/ND-CP.

Referring to Clause 1, Article 2 of Circular 98/2025/TT-BQP, which stipulates:

Applicable subjects

1. Group whose health insurance is paid by both the employee and the employer
2. a) Defense workers and civil servants serving in the military; (a) Other personnel working in cryptographic organizations under the Government Cryptography Committee
3. b) Defense officials
4. c) Employees working under indefinite-term labor contracts, or fixed-term labor contracts with a term of 01 month or more in agencies and units under the Ministry of National Defense
5. d) Young intellectuals volunteering as stipulated in Decision No. 1529/QD-TTg dated September 15, 2021 of the Prime Minister on approving the content of the Project “Strengthening young intellectuals volunteering to work in defense-economic zones” until the end of 2030.

Accordingly, the health insurance contribution rate for defense workers and civil servants currently serving in the army is regulated as follows:

– The monthly contribution rate is 4.5% of the monthly salary used as the basis for compulsory social insurance contributions, of which the employer contributes two-thirds and the employee contributes one-third;

– For employees who are temporarily detained, imprisoned, suspended from work, or suspended from their position but have not yet been disciplined, the monthly contribution rate is 4.5% of 50% of the monthly salary used as the basis for mandatory social insurance contributions for the month immediately preceding the detention, imprisonment, or suspension as prescribed by law, with the employer contributing two-thirds and the employee contributing one-third.

If the competent authority concludes that there was no violation of the law, the employer and the employee must pay backdated health insurance contributions based on the backdated salary;

– The funding source for employer contributions is implemented according to the provisions of Clause 9, Article 7 of Decree 188/2025/ND-CP.

What method of health insurance contributions are used for defense workers and civil servants serving in the military?

According to Clause 1, Article 5 of Circular 98/2025/TT-BQP, the following is stipulated:

Methods of paying health insurance

1. For the subjects specified in Clause 1, Article 2 of this Circular:

Monthly, the unit directly managing the subjects shall pay health insurance contributions for the employees and deduct the health insurance contribution from the employees’ salaries according to the contribution rate specified in point a, Clause 1, Article 4 of this Circular. This amount shall be submitted at the same time to the directly superior unit, which will then submit it to the unit under the Ministry of National Defense for forwarding to the Military Social Insurance, no later than the last day of the following month.

2. For the subjects specified in Clause 2, Article 2 of this Circular:

Annually, the Military Social Insurance shall compile the total health insurance contributions of this group of subjects and send it to the Vietnam Social Insurance to ensure funding for health insurance contributions.

3. For the subjects specified in points c and d of Clause 3, Article 2 of this Circular:

Quarterly, units under the Ministry of National Defense shall pay 25% of the allocated annual health insurance revenue estimate to the Military Social Insurance no later than the last day of the first month of the following quarter.

Based on the number of cards issued and the amount of health insurance to be collected, units under the Ministry of National Defense shall complete the payment of health insurance for these subjects to the Military Social Insurance no later than December 15th of each year.

4. For the subjects specified in points a and b of Clause 3, Article 2 of this Circular:

Quarterly, agencies and units under the Ministries, sectors, and localities managing these subjects shall pay health insurance no later than the last day of the first month of the following quarter to the social insurance agency that issued the health insurance card.

Accordingly, the method of paying health insurance for defense workers and civil servants serving in the military is regulated as follows: Monthly, the unit directly managing the insured employee pays health insurance contributions and deducts the health insurance premium from the employee’s salary according to the contribution rate specified in point a, clause 1, Article 4 of Circular 98/2025/TT-BQP. This amount is then submitted at the same time to the directly superior unit, which in turn submits it to the Military Social Insurance agency, no later than the last day of the following month.