On January 3, 2023, the Ministry of Labour, War Invalids and Social Affairs issued Circular No. 01/2023/TT-BLDTBXH prescribing the rate for adjusting the monthly salary and income for which social insurance premiums are paid, replacing Circular No. 36/2021/TT-BLDTBXH. Circular 01 takes effect from February 20, 2023, but it applies to the relevant subjects of application from January 1, 2023. The followings are some notable contents of this Circular:
(i) Amending the regulation on subjects of application;
(ii) Adjusting the monthly salary and monthly income for which social insurance premiums have been paid;
(iii) Stipulating the method to calculate monthly salary and income for which social insurance premiums have been paid for some specific subjects.
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