Pursuant to Article 19 of Decree 27/2014/ND-CP:

Employers must pay employees an additional amount that is equal to the social insurance and health insurance premiums when paying wages. Employees shall use this amount to pay insurance himself or herself.

Pursuant to regulations mentioned above, the employer is only obliged to pay health insurance, social security for employees working in the household.

The payment of such money is the responsibility of employees working in the household. Therefore, such amounts are not subject to withholding.

 

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