|
VIETNAM
SOCIAL SECURITY
|
THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
922//VBHN-BHXH
|
Hanoi, April 05, 2023
|
DECISION1
PROCEDURES
FOR COLLECTION OF PREMIUMS OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT
INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGEMENT
OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Decision No. 595/QD-BHXH dated April 14, 2017 of
General
Director of Vietnam Social Security on procedures for
collection of premiums of
social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; management of social insurance books and health insurance
cards,
which comes into force from July
01, 2017, is amended
by:
Decision No. 888/QD-BHXH dated July 16, 2018 of General Director of
Vietnam Social Security on amendments to some Articles of Decision No. 595/QD-BHXH on procedures for
collection of premiums of
social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; management of social insurance books and health insurance
cards, which comes into force from July 01, 2018.
Decision No. 505/QD-BHXH dated March 27, 2020 of General Director of
Vietnam Social Security on amendments to some Articles of Decision No.
595/QD-BHXH on procedures for collection of premiums of social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; management of social insurance books and health
insurance cards, which comes into force from May 01, 2020.
Decision No. 1040/QD-BHXH dated
August 18, 2020 of General Director of
Vietnam Social Security on report on employment and list of participants in social
insurance, health insurance and unemployment insurance, which comes into force
from August
18,
2020.
Decision No. 490/QD-BHXH dated
March 28, 2023 of General Director of
Vietnam Social Security on amendments to some Articles of Decision No.
595/QD-BHXH dated
April 14, 2017 of General Director of Vietnam Social Security on procedures
for collection of premiums of social insurance, health insurance, unemployment insurance,
occupational accident and occupational disease insurance; management of social
insurance books and health insurance cards and Article 01 of Decision No. 505/QD-BHXH dated March 27, 2020
of General
Director of Vietnam Social Security, which comes into force from April 01, 2023.
Pursuant to the Law on Social Insurance
dated November
20, 2014;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Pursuant to the Law on Employment dated November 16, 2013;
Pursuant to the Law on Occupational
Safety and Hygiene dated June, 25 2015;
Pursuant to Law on Vietnamese Guest Workers dated November 13,
2020;
Pursuant to Government’s Decree No.
61/2018/ND-CP
dated April
23,
2018 on implementation of single-window system and interlinked single-window
system for handling administrative procedures;
Pursuant to Government’s Decree No. 45/2020/ND-CP dated
April 08, 2020 on administrative
procedures by electronic means;
Pursuant to Government’s Decree No. 107/2021/ND-CP dated December 06, 2021 on amendments to some
Articles of Government’s Decree No. 61/2018/ND-CP dated April 23, 2018 on
implementation
of single-window system and interlinked single-window system for handling
administrative procedures;
Pursuant to Government’s Decree No. 89/2020/ND-CP dated August 04, 2020 on functions,
tasks, entitlements and organizational structure of Vietnam Social
Security;
In the light of the opinions contributed
to the draft amendment to the Decision No. 595/QD-BHXH of the Ministry of
Labor, War Invalids and Social Affairs in the Document No. 2327/LDTBXH-BHXH
dated June 12, 2018, the Ministry of Health in the Document
No. 3276/BYT-BH dated June 11, 2018, the Ministry of Finance in the Document
No. 6850/BTC-HCSN dated June 11, 2018; 2
Pursuant to Official Dispatch No. 5480/VPCP dated July 07, 2020 of
Government
Office on promotion of
application of National Public Service Portal; Official Dispatch No.
2999/LDTBXH-VL dated August 11, 2020
of the
Ministry of Labor, War Invalids and Social Affairs on provision of
services of declaration of employment in interconnection with procedures for
registration, adjustment in payment of social insurance, health insurance and unemployment
insurance
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
At the request of Manager of Department for contribution
collection,
social insurance books and health insurance cards.
HEREBY DECIDES:
Article 1. Procedures
for collection of premiums of social insurance, health insurance, unemployment
insurance, occupational accident and occupational disease insurance; management
of social insurance books and health insurance cards shall be issued together
with this Decision.
Article 2. 3 Decision No. 595/QD-BHXH comes into force from July 01, 2017
and replaces the Decision No. 959/QD-BHXH dated September 09, 2015 on
procedures for collection of premiums of social insurance, health insurance and
unemployment insurance; management of social insurance books and health
insurance cards. Documents promulgated by the Vietnam Social Security and
against this Decision shall be annulled.
Article 3. Manager
of Department for contribution collection, social insurance books and health
insurance cards, Chief of Office and heads of units affiliated to Vietnam
Social Security and directors of social insurance authorities of provinces and
central-affiliated cities shall be responsible for implementation of this
Decision./.
PROCEDURES
COLLECTION
OF PREMIUMS OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE,
OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGEMENT OF SOCIAL
INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Chapter I
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 1.
Scope
1. 4 This Decision
provides guidance on applications, forms and professional procedures for, rights
and responsibilities
of
individuals, authorities and social insurance employers and social insurance agencies engaged in
collection of premiums of
social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; issuance, record, management and use of social insurance
books and health insurance cards.
2. The management of collection of premiums of social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; issuance, record, management and use of social
insurance books and health insurance cards for the armed forces shall be instructed by the
Ministry of National Defense and the Ministry of Public Security in conformity with
features of each Ministry and be consistent with the instructions provided by
this Decision in order to ensure the consistency in implementation of policies on
and regimes for insurance in the whole country.
Article 2.
Definition of terms
1. Abbreviations
“BHXH” stands for “bảo
hiểm xã hội" (“social
insurance”).
1.2. “BHTN” stands for “bảo hiểm thất nghiệp"
(“unemployment insurance”).
1.3. “BHYT” stands for “bảo hiểm y tế" (“Health insurance”).
1.4. “BHTNLD, BNN” stands for “bảo
hiểm tai nạn
lao động, bệnh nghề nghiệp" (“occupational accident and occupational
disease insurance”).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.6. 5 “Collector” refers to a
provider authorized
by the social
security agency
to
collect premiums
of social
insurance, health insurance, unemployment insurance from agencies, units,
organizations, employers and individuals in accordance with law.
1.7. “KH-TC” stands for “Kế hoạch – Tài chính" (“Planning - Finance”).
1.8. Provincial Social Security Office is a common name for
a social security office of a province or a central-affiliated city.
1.9. District Social Security Office is a common name
for a social security office of a district/town/townlet
1.10. “HDLD” stands for “hợp đồng lao động" (“Labor contract”)
1.11. “HDLV” stands for “hợp đồng làm việc" (“Work contract”)
1.12. “CNTT” stands for “công nghệ thông tin"
(“information technology”)
1.13. “KCB” stands for “khám bệnh, chữa bệnh" (“medical
examination and treatment”)
2. Definitions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1. 6 “Participating unit” generally
refers to any entity, institution, enterprise or organization employing
personnel or managing participants in compulsory
social insurance, health insurance, unemployment insurance, occupational accident
and occupational disease insurance (hereinafter referred to as “unit” or “employing unit”).
2.2. “Participant” refers to an employee who participates in compulsory social
insurance, health insurance, unemployment insurance, occupational accident
and occupational disease insurance; or a person who participates in voluntary social
insurance or health insurance; except for specified cases.
2.3. 7 (annulled).
2.4. 8 “Collection of
arrears”
refers
to an act of collecting premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance in case of evasion of payment, inadequate quantity of
participants in insurance, inadequate insurance premiums, appropriation of
premiums of social insurance, health insurance, unemployment insurance or
occupational accident and occupational disease insurance according to regulations
in Circular No. 20/2016/TT-BTC of the Ministry of
Finance dated February 03, 2016 on guidelines for implementation of
financial management mechanisms for social insurance, health insurance,
unemployment insurance and management costs of social insurance, health
insurance and unemployment insurance.
2.5. "Refund” means that a social security
agency returns amounts that
are not premiums of
social insurance,
health insurance, unemployment insurance, occupational accident and
occupational disease insurance or overpaid amount when transactions with the social security agency are closed or
premiums that have been paid to the social security agency by another authority,
employer or individual.
2.6. 9 Receiving division” generally
refers to the Division for Receipt and Notification of Results of Processing of Submitted Applications according to
the single-window system and interlinked single-window system of Provincial Social Security
Office or
District Social Security
Office.
2.7. “Copy” refers to a photo of the
original copy or typed copy with adequate and accurate contents as those of the
original book.
An employer or participant that is
required to submit a copy in accordance with instructions prescribed in this
Decision shall submit the original copy of this copy so that the social
security
agency verifies, compares and returns to the employer or
participant.
2.8. “Original copy” refers to a document that
has been issued for the first time, reissued and issued in case of re--registration by a competent authority or
a document made by an individual and confirmed and stamped by a competent
authority.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.10. With regard to documents included in
applications prescribed in this Decision, if their original copies are not required,
applicants can submit their original copies or copies enclosed with their original copies for
comparison, certified copies or copies issued from original social
insurance books.
2.11. 10 “Late payment of
11social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance”
refers
to the amount of SI, HI, UI and OADI premiums getting into arrears by a unit, labor –
war invalid and social affairs agency, financial institution and participant
(including late payment interest) in accordance with law.”
2.12. 12 “Confirmation of
a
social
insurance
book” refers to record of
payment period of insurance premiums by participants.
2.13. “Social security code” refers to the unique
personal identification number of a participant issued by the social security agency specified in a social
insurance book or health
insurance card
2.14. “Name of professional
group affiliated to a District Social Security Office” refers to
professional name prescribed by the Vietnam Social Security including
professional groups that carry out multiple functions and tasks.
2.15. Chapters, Sections, Articles, Clauses,
Points and forms mentioned in this Decision whose sources are not specified shall be
considered to be of this
Decision.
2.16. 13 “Division/group for
contribution collection, social insurance books and health insurance
cards”
refers
to a professional division established by Decision No. 2355/QD-BHXH dated September 16,
2022 of Vietnam Social Security on functions, tasks, entitlements and
organizational structure of local social security agencies.
2.17. 14 “Department for contribution
collection,
social
insurance books and health insurance cards” refers to a
professional department
established
by Decision No. 1215/QD-BHXH dated
September 29, 2020 of Vietnam Social
Security on functions, tasks, entitlements and organizational structure of department for contribution
collection,
social insurance books and health insurance cards.
Article 3. Assignment
of management
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
District social security office
a) Collect premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance from employers located in the district according to the
assignment by the provincial
social security office.
b) Deal with collection of arrears and refund of insurance premiums;
suspend the contribution to retirement and death benefit funds made by
employers and participants in insurance whose premiums collected directly by
the district
social
security
office.
c) Collect health insurance and voluntary social
insurance premiums paid by the state budget according to the assignment of
management of the state budget.
d) Collect voluntary social insurance and health
insurance premiums paid by the participants who live in the district.
dd) Collect health insurance premiums paid by the
state budget; record the collection of health insurance premiums that have been guaranteed by social insurance
funds or unemployment insurance funds or premiums funded by the state budget
for students who are studying in education institutions managed by Ministries
and central authorities according to the assignment by the provincial social
security office.
1.2 Provincial social security office
a) Collect premiums of social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance from employers which have not been assigned to
the district
social
security
office.
b) Deal with collection of arrears and
refund of insurance premiums; suspend the contribution to retirement and death
benefit funds made by employers and participants in insurance whose premiums
collected directly by the provincial social security office.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) Collect health insurance premiums
paid by the state budget; record the collection of health insurance premiums
that have been guaranteed by social insurance funds or unemployment insurance
funds or premiums funded by the state budget for students who are studying in
education institutions managed by Ministries and central authorities.
dd) 15 Collect voluntary social
insurance and health insurance premiums paid by the participants who live in
the
province.
1.3. Vietnam Social Security
a) Collect premiums of health insurance and
unemployment insurance paid by the state budget or paid by unemployment
insurance funds.
b) Collect social insurance premiums funded by the
state budget for
people
who have worked before 1995.
2. Issuance, record and confirmation of social
insurance books
2.1. District social security office
a)16 Issue, reissue, adjust,
and confirm social
insurance books
and
specify the period of unearned unemployment insurance, record the payment
period of premiums of
social
insurance, unemployment insurance and occupational accident and occupational
disease insurance for participants working for employers whose insurance
premiums are collected directly by the district social security office or people who
reserve their payment period of social insurance, unemployment insurance and
occupational accident and occupational disease insurance in another province or
district.
b) Process applications in which participation
periods accumulate, but additional payment of social insurance premiums is not
required; titles of arduous, toxic, hazardous or dangerous, or specially
arduous, toxic, hazardous or dangerous, occupations or jobs were adjusted
before 1995 under
assignment by
the
provincial
social security office.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) 17 Issue, reissue, adjust,
and confirm social insurance books and specify the period of unearned
unemployment insurance, record the payment period of premiums of social
insurance, unemployment insurance and occupational accident and occupational
disease insurance for participants working for employers whose insurance
premiums are collected directly by the provincial social security office, people that have
receive social insurance benefits or people who reserve their payment period of
social insurance, unemployment insurance and occupational accident and
occupational disease insurance in another province or district.
b) Process applications in which participation
periods accumulate, but additional payment of social insurance premiums is not
required; titles of arduous, toxic, hazardous or dangerous, or specially
arduous, toxic, hazardous or dangerous, occupations or jobs were adjusted
before 1995.
3. Issuance of health insurance cards
3.1. 18 The district social security office shall issue, reissue
or replace health insurance cards to participants whose premiums are collected
by it.
3.2. The provincial social security office shall issue, reissue
and replace health insurance cards to participants working for employers whose
premiums are directly collected by this authority and people entitled to
unemployment benefits in the province.
4. 19 (annulled)
Chapter II
PARTICIPANTS,
PREMIUMS AND PAYMENT METHODS
Section 1. COMPULSORY
SOCIAL INSURANCE
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Vietnamese employees are required to
participate in compulsory
social insurance, including:
1.1. People working under labor contracts whose
term is indefinite, fixed-term labor contracts, seasonal labor contracts or
labor contracts for specific jobs whose term is from 3 months to less than 12
months, including labor contracts signed between employers and legal
representative of people under 15 years old in accordance with regulations of
law;
1.2. People working under contracts whose term is
from 01 to less than 03 months (from January
01, 2018);
1.3. Officials and public employees
prescribed by law
on officials
and public employees;
1.4. National defense workers, police workers
and other people working for cipher organization in cases where the social security agency of the Ministry
of National Defense or the Ministry of Public Security hands over power to the provincial social security agency.
1.5. Managers of enterprises and directors of
cooperatives who
receive salaries;
1.6. Part-time staffs of communes, wards and
towns;
1.7. Vietnamese guest workers under contracts
prescribed in Law on Vietnamese guest workers shall participate in compulsory
social insurance in accordance with regulations of the Government’s Decree No.
115/2015/ND-CP dated November 11, 2015 on guidelines for certain articles of
Law on Social Insurance related to compulsory social insurance with regard to
the following contracts:
a) Contracts for sending workers abroad with
enterprises providing services for sending workers abroad and public service
providers entitled
to send
workers abroad;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Contracts for sending workers abroad in the
form of skill improvement internship with enterprises sending workers abroad in the form of
skill improvement internship
d) Personal contracts.
1.8. People entitled to spouse allowance in
overseas Vietnamese representative missions prescribed in Clause 4 Article 123
of Law on Social Insurance;
1.9. Employees who are mentioned in Points 1.1,
1.2, 1.3, 1.4, 1.5 and 1.6 of this Clause, assigned to study, practice or work
domestically and overseas but still receive domestic salaries;
2. 20 Foreign employees
working in Vietnam are
required to participate in compulsory social insurance when they obtain work
permits, practicing certificates or practicing licenses issued by competent authorities
in Vietnam, or enter into labor contracts with indefinite term or definite term
lasting for at least one year with employers in Vietnam. If employees are
intra-company transferees as stipulated in Clause 1 of Article 3 in the
Government’s Decree No. 11/2016/ND-CP dated February 03, 2016, on
implementation of certain articles of the Labor Code regarding foreign
employees working in Vietnam, or employees are at the retirement age as per Clause
1 of Article 187 in the Labor Code, they are not required to participate in
compulsory social insurance."
3. Employers participating in compulsory
social insurance include regulatory authorities, public service providers,
people’s armed forces, political organizations, socio-political organizations,
socio-political-professional organizations, social-professional organizations
and other social organizations; foreign authorities and organizations and
international organizations operating in the territory of Vietnam; enterprises,
cooperatives, household business, artels and other organizations and
individuals employing staffs under labor contracts.
4. Employees prescribed in Point 1.1 and 1.2 Clause
1 of this Article who work as domestic servants and employees prescribed in
Clause 1 of this Article who are receiving monthly pensions, social insurance
benefits and monthly benefits are not required to participate in compulsory
social insurance:
a) People who are receiving monthly pensions;
b) People who are receiving monthly benefits in accordance
with regulations at the Government’s Decree No. 09/1998/ND-CP dated January 23,
1998 on amendments to the Government’s Decree No. 50/CP dated July 26, 1995 on
cost-of-living allowances for officials in communes, wards and townships;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) People who are receiving monthly benefits prescribed in
the Prime Minister’s Decision No. 91/2000/QD-TTg dated August 04, 2000 on provision of benefits for
people whose working ages have expired at the time of stop of their monthly
compensations for loss of work capacity; the Prime Minister’s Decision
No.613/QD-TTg dated May 06, 2010 on monthly benefits provided for people that
have been on practical assignments from 15 years to under 20 years and their
period of compensation for loss of work capacity has expired;
dd) Servicemen/service women, people's public
security forces and ciphers who are entitled to monthly benefits in accordance
with regulations in the Prime Minister's Decision No. 142/2008/QD-TTg dated
October 27, 2008, on regimes applicable to servicemen/ servicewomen who participate in
the American war with less than 20 years of military service and have been
demobilized; Decision No. 38/2010/QD-TTg dated 06/5/2010 on amendments to the
Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 53/2010 /
QD-TTg dated August 20, 2010 on regimes applicable to officials and soldiers of
People's Public Security Forces who participated in American war with less than
20 years of serving the People's Public Security Forces and have quitted their
jobs or have been demobilized; the Decision No. 62/2011/QD-TTg dated November
09, 2011 on regimes and policies applicable to people who participate in
national defense,
carry out
international duties in Cambodia and Laos after April 30, 1975 and have
been demobilized or have quitted their
jobs.
Article 5. Social
insurance premiums payable by the entities prescribed in Articles 85 and 86 of
Law on Social Insurance and its instructional documents
1. Social insurance premiums payable by
employees
1.1. Employees prescribed in Points 1.1, 1.2,
1.3, 1.4, 1.5 and Point 1.7.b Clause 1 of Article 4 shall monthly pay 8% of
their monthly salaries to retirement and death benefit funds
1.2. Employees prescribed in Point 1.6 Clause 1 of
Article 4 shall monthly pay 8% of statutory pay rates to retirement and
death benefit funds.
1.3. Employees prescribed in Points 1.7.a, 1.7.c or 1.7.d Clause 1 Article 4
shall pay 22% of their monthly salaries as the basis for payment of compulsory social
insurance to retirement and death benefit funds before they go abroad to work
if they have participated in compulsory social insurance. If they have not
participated in compulsory social insurance or have participated in compulsory
social insurance but have received lump sum social insurance benefits, they
shall pay 22% of twice statutory pay rates.
1.4. Employees prescribed in Points 1.8 Clause 1
Article 4 shall pay 22% of their previous monthly salaries as the basis
for payment of compulsory social insurance to retirement and death benefit
funds if they have participated in compulsory social insurance. If they have
not participated in compulsory social insurance or have participated in
compulsory social insurance but have received lump sum social insurance benefits,
they shall pay 22% of twice statutory pay rates.
1.5. 21 As from January 01, 2022, employees specified in Clause 2 of
Article 4 shall pay 8% of their monthly salaries to retirement and death benefit funds.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Social insurance premiums payable by
employers prescribed in Clause 3 Article 4
2.1. Employers shall pay monthly
insurance premiums
calculated
according
to
salary funds for payment of social insurance premiums for employees mentioned
in Points 1.1, 1.2, 1.3, 1.4, 1.5 and 1.7.b Clause 1 of Article 4. To be
specific:
a) 3% of the salary fund to the sickness and
maternity fund;
b) 14% of the salary fund to retirement and death
benefit fund.
2.2. Employers shall pay 14% of statutory pay
rates to retirement
and death benefit funds for employees prescribed in Point 1.6 Clause 1 of Article 4.
2.3. 22 Employers shall pay monthly
insurance premiums calculated
according
to salary funds for payment of social insurance premiums for
employees according to Clause 2 of Article 4 as follows:
a) 3% of the salary fund to the sickness
and maternity fund;
b) 14% of the salary fund to retirement
and death benefit fund
from January 01, 2022.
Article 6. Monthly
salaries as the basis for payment of compulsory social insurance according to
Article 89 of the Law on Social Insurance and its instructional documents
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.1. Regarding an employee whose salary is
paid by the State, the monthly salary as the basis for payment of compulsory
social insurance is the salary plus (+) position allowance and seniority pay
(if any). This salary is calculated according to the statutory pay rate.
The monthly salary as the basis for
payment of compulsory social insurance mentioned in this Point includes reserved
difference coefficient specified by salary laws.
1.2. 23 The monthly salary as
the basis for payment of compulsory social insurance of the employee
specified in Point 1.6 Clause 1 Article 4 is the statutory pay rate.
2. Salaries paid by non-state employers
2.1. From January 01, 2016 to December 31,
2017, the monthly salary as the basis for payment of compulsory social
insurance is determined by (=) the salary plus (+) allowances according to
Clause 1 and Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH
dated November 16, 2015 of the Ministry of Labor, War Invalids and Social Affairs on guidelines for
labor contracts, labor discipline and material responsibility prescribed in
Decree No. 05/2015/ND-CP dated January 12, 2015 of the Government on guidance
on the Labor Code.
Allowances specified in Point a Clause 2
Article 4 of Circular No. 47/2015/TT-BLDTBXH include allowances that are meant
to make up for unfavorable working conditions, complex nature of work,
unfavorable living conditions, or to attract workers that are not included in
the agreed salary under the employment contract, including position allowance,
responsibility allowance, allowances for hard, toxic or dangerous works,
seniority pay, area-based allowance, travelling allowance, attraction allowance
and similar allowances.
2.2. From January 01, 2018 onwards, the monthly
salary as the basis for payment of compulsory social insurance is determined by (=) the salary
plus (+) allowances specified
in
Point 2.1 of this Clause and other additional payments specified in Point a
Clause 3 Article 4 of Circular No. 47/2015/TT-BLDTBXH .
2.3. The monthly salary as the basis for
payment of compulsory social insurance does not include other benefits,
including bonus defined in Article 103 of the Labor Code, rewards for creative
ideas, payments for mid-shift meals; subsidies on costs of traveling, calling,
housing, child care benefits; benefits provided upon the death or marriage of a
worker’s relative, bonus upon the worker’s birthday, benefits for workers
suffering from occupational accidents or occupational diseases and other
benefits specified in the labor contract according to Clause 11 Article 4 of
Decree No. 05/2015/ND-CP .
2.4. The monthly salary as the basis for
payment of compulsory social insurance of an enterprise manager mentioned in
Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP is the salary paid by
the enterprise, except for full-time managers of state-owned single-member
limited liability companies.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.5. The monthly salary as the basis for
payment of compulsory social insurance of a part-time representative of state capital at a
business corporation, general company, state-owned company after equitization, or multiple-member
limited liability company is the
salary paid by the
agency or organization that he/she has worked before he/she is appointed to
work as a part-time
representative of state capital.
The monthly salary as the basis for
payment of compulsory social insurance of a full-time representative of state
capital at a business corporation, general company or company is the salary
paid by such corporation or company.
2.6. The monthly salary as the basis for
payment of compulsory social insurance specified in this Clause shall not be less than the
region-based minimum wage of the person who holds the simplest position under normal working
conditions.
a) The salary of a person whose job or
position requires training (including training provided by the employer) shall be higher than
the region-based minimum wage by at least 7%;
b) The salary of a person working under strenuous,
toxic or dangerous conditions shall be higher by at least 5% than that of a person
having a similar job or position under normal working conditions; The salary of
a person working under extremely strenuous, toxic or dangerous conditions shall be higher by at
least 7% than that of a person having a similar job or position under normal
working conditions.
3. If the monthly salary as the basis
for payment of compulsory social insurance specified in this Article exceeds 20 times the statutory
pay rate, the monthly
salary as the basis for payment of compulsory social insurance shall equal 20 times the statutory pay rate.
Article 7. Payment
methods prescribed in Articles 85 and 86 of Law on Social Insurance and its
instructional documents
1. Monthly payment
Every month, no later than the last day
of the month, employers shall make
deductions from the
monthly salary funds of
participants in compulsory social insurance to pay for compulsory social
insurance premiums and
simultaneously make deductions from monthly salary as the basis for payment of
compulsory social insurance of each employee at prescribed rate and transfer
them at the same time to the collecting account opened at the state bank or Treasury by the social security agency.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. Payment by areas
3.1. An employer whose head office is located
in a province shall register to pay social insurance premiums in this
province under the assignment of the provincial social security office.
3.2. 25 An enterprise’s branch
shall pay social insurance premiums in the area where it operates or at the
parent company.
4. Employees prescribed in Points 1.7.a, 1.7.c and
1.7.d Clause 1 Article 4 shall pay social insurance premiums on
quarterly, biannual or annual basis or make a lump sum payment as prescribed in
contracts for sending workers abroad. Employees shall directly pay the social
insurance premiums to
social security
agencies before
going abroad to work or to public service providers that send them abroad.
4.1. If an employee pays his/her premium to a
public service provider, this provider shall collect and pay such premium and register
payment method to the social security agency.
4.2. If an employee has his/her labor
contract extended or signs a new labor
contract at the receiving country, he/she shall pay social insurance premiums using
the methods specified in this Article or make retrospective payment to the
social insurance authority after returning home.
5. Employees prescribed in Point 1.8 Clause 1
Article 4 shall make a monthly, quarterly or biannual payment to their
employers which must
pay
these premiums to
retirement and death benefit funds.
6. In case of payment for the remaining
period not exceeding 06 months specified in Point 1.6, Clause 1 of Article 5
6.1. Employees shall make a lump sum payment
for the remaining months to their employers before taking leave.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Section 2. VOLUNTARY SOCIAL INSURANCE
Article 8. Participants
prescribed in Article 2 of Law on Social Insurance and its instructional
documents
1. Participants in voluntary social
insurance shall be at least 15 years old and not subject to compulsory social
insurance as prescribed in regulations of law on social insurance, including:
1.1. Employees working under contracts
whose term is under 3 months (before January 01, 2018) and employees working
under contracts whose term is under 1 month (from January 01, 2018 onwards);
1.2. Part-time officials of villages,
hamlets, squires, street groups, quarters;
1.3. Domestic servants;
1.4. Employees engaged in activities of
production, business and service without salary;
1.5. Employees working for cooperatives
without salary;
1.6. Farmers and self-employed people, including people who organize
activities themselves to earn income for themselves and their families;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.8. Other participants.
2. Authorities, organizations and
individuals related to voluntary social insurance.
Article 9. Payment
methods prescribed in Article 87 of Law on Social Insurance and its
instructional documents
1. A participant in voluntary social
insurance shall choose one of the following methods for making a payment to the
retirement and death benefit fund:
1.1. Monthly payment;
1.2. Quarterly payment;
1.3. Biannual payment;
1.4. Annual payment;
1.5. Lump sum payment for multiple years but
not exceeding 5 years per payment;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Example 1: Mrs. A is 55 years old in
March, 2017 and has paid social insurance premiums for 15 years and 9 months. Mrs.
A wishes to continue to participate in voluntary social insurance to satisfy conditions for
receiving monthly pensions and chooses the monthly payment. In April 2017, Mrs.
A is 55 years old and 1 month and her payment period of social insurance premium is 15 years and
10 months. In May 2017, Mrs. A wishes to make a lump sum payment for 4 years
and 2 months in this month. Therefore, until the end of May, 2017, Mrs. A is 55
years old and 2 months and her payment period of social insurance is 20 years
and is eligible for receive pensions in accordance with regulations of law.
Mrs. A shall receive her pensions from June, 2017.
2. If a participant in social insurance
who has reached the statutory retirement age according to law but still lacks
over 10 years of his/her payment period wishes to continue to participate in voluntary social
insurance in one of the methods prescribed in Points 1.1, 1.2, 1.3, 1.4 and 1.5
Clause 1 of this Article until the payment period of social insurance lacks
under 10 years, he/she will make a lump sum payment for remaining years to
receive his/her pensions as prescribed in Point 1.6 Clause 1 of this Article.
Example 2: Mr. B is 60 years old in
August 2016 and his payment period of social insurance is 8 years. Mr. B wishes
to continue to
participate in voluntary social
insurance to be eligible for receiving monthly pensions and pay insurance premiums once per
2 years from September, 2016 to August, 2018. In September 2018, his payment
period of social insurance is 10 years and he wishes to make a lump sum payment
for remaining 10 years. Therefore, until the end of September, 2018, his
payment period is 20 years and he is eligible for receiving pensions as
prescribed by law. Mr. B shall receive his pensions from October, 2018.
3. Change of payment methods of voluntary
social insurance
3.1. Participants in voluntary social
insurance may
change
payment methods when completing the previously chosen method.
3.2. If a participant in voluntary social insurance who
has chosen one of the methods prescribed in Clause 1 of this Clause is eligible
for making a lump sum payment for the remaining years (a man shall be 60 years
old and a woman shall be 55 years old and the remaining period is 10 years or
less), he/she may
make
a lump sum payment as soon as eligible and the chosen method is not required to
be completed.
Example 3: Mr. C has participated in
voluntary social insurance since August, 2016 and registers the quarterly
payment with the social
security agency.
Subsequently, he wishes to make a biannual payment. The method of payment is
changed from November 2016. However, in January 2017, Mr. C is 60 years old and
his payment period of social insurance is 10 years, so he may make a lump
sum payment for remaining years in January 2017 to receive his pensions.
Article 10. Premiums
prescribed in Article 87 of Law on Social Insurance and its instructional
documents
1. Monthly premium of a
participant in voluntary social insurance shall be calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Where:
- Mdt is the monthly premium paid by a participant
in voluntary social insurance.
- Mtnt is the monthly income
chosen by the participant.
Mtnt = CN + m x 50.000 (VND per month)
Where:
- CN: Poverty line in rural areas at the time of
payment (VND per month).
- m: The parameter whose value is from 0 to n.
The monthly income chosen by the
participant in voluntary social insurance shall be at least equal to the poverty
line in rural areas monthly and not exceed 20 times the statutory pay rate.
Example 4: Mrs. A mentioned in example 1
has registered the participation in voluntary social insurance with the monthly
income of 4.000.000 VND. The premium in April 2017
paid by Mrs. A shall be 880.000 VND (22% x 4.000.000 VND).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Example 5: In April 2017, Mrs. A
mentioned in the example 1 has registered the participation in voluntary social
insurance with the monthly income of 4.000.000 VND and decides to make a biannual payment.
The biannual premium
made
by Mrs. A shall be 5.280.000 VND (equal to 6 x
880.000)
3. The lump sum premiums for
multiple years as prescribed in Point 1.5 Clause 1 Article 9 of this Decision
shall be equal to the total of advanced premiums and discounts at average
monthly investment interest rates of social insurance funds announced by the
Vietnam Social Security in the year preceding the year of payment and
calculated as follows:
Where:
- T1: Lump sum premium for n years
(VND).
- Mi: Monthly income chosen by
the participant in voluntary social insurance at the time of payment (VND per
month).
- r: Average monthly investment interest rate of
social insurance fund announced by the Vietnam Social Security in the year
preceding the year of payment (%/month).
- n: Number of years for which the participant in
social insurance selects to pay in advance (from 2 to 5).
- i: The parameter whose value is from 0 to n
multiplied by 12.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. The lump sum premiums for
remaining years as prescribed in Point 1.6 Clause 1 Article 9 of this Decision
shall be equal to the total premiums of remaining months and interest
equal to average monthly investment interest rate of social insurance fund
announced by the Vietnam Social Security in the year preceding the year of
payment and calculated as follows:
Where:
- T2: Lump sum premiums for
remaining years (VND).
- Mi: Monthly income chosen by the
participant in voluntary social insurance at the time of payment (VND per
month).
- r: Average monthly investment interest
rate of social insurance fund announced by the Vietnam Social Security in the
year preceding the year of payment (%/month).
- t: Number of remaining months (from 1 to 120).
- i: The parameter whose value is from 1 to t.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5. If a participant in voluntary social insurance has
made quarterly, biannual or annual payment or lump sum payment for multiple
years as prescribed in Clauses 2 and 3 of this Article while the Prime Minister adjusts
the poverty line in rural areas, he/she is not required to pay the difference.
6. A participant in voluntary social insurance who
has made quarterly, biannual or annual payment or lump sum payment for multiple
years as prescribed Points 1.2, 1.3, 1.4 and 1.5 Clause 1 Article 9 of this
Decision will have his/her partial premiums refunded if:
6.1. He/she stops participating in voluntary
social insurance to participate in compulsory social insurance;
6.2. He/she is entitled to lump-sum social
insurance benefits in accordance with regulations in Article 7 of Decree
No.134/2015/ND-CP;
6.3. He/she dies or is declared to be dead by
the Court.
Premiums to be refunded to a participant in
voluntary social insurance in the cases prescribed in Points 6.1 and 6.2 of
this Clause or to his/her relatives in the case prescribed in Point 6.3 of this
Clause shall be equal to premiums paid
corresponding to the remaining period in comparison with the period of payment
according to the abovementioned method and exclude premiums covered
by the State (if any). Refunded premiums shall be calculated as follows:
Where:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Mi: Monthly income chosen by the
participant in voluntary social insurance at the time of payment (VND per
month).
- T: Premiums covered by the State (if any).
- r: Average monthly investment interest rates of
social insurance funds announced by the Vietnam Social Security in the year
preceding the year of payment (%).
- n: Number of years for which the
participant selects to pay in advance (from 2 to 5).
- t: Remaining months of the method of payment that
has been chosen by the participant.
- i: The parameter whose value is from (nx12-t+1) to
(nx12).
Example 8: In September 2016, Mr. B
mentioned in example 6 pays voluntary social insurance premiums for
subsequent 2 years (from September, 2016 to August, 2018). However, Mr. B
participates in compulsory social insurance from January 2018. Premiums to be
refunded to Mr. B shall be determined by (=) the total paid premiums from
January 2018 to August 2018 minus (-) premiums covered
by the State (123.200 VND for
example)
7. Change of the monthly income as the
basic for payment of voluntary social insurance
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
7.2. If a participant in voluntary social
insurance who has chosen the monthly income as the basis for payment of
voluntary social insurance is eligible for paying lump sum premiums for the
remaining years (a man shall be 60 years old and a woman shall be 55 years old
and the remaining period is 10 years or less), he/she may change the
monthly income as the basis for payment of voluntary social insurance as soon
as eligible and he/she is not required to complete the payment with the
previous chosen monthly income.
Example 9: Mr. C mentioned in the example 3 has
participated in voluntary social insurance since August 2016, registers the
quarterly payment and chooses the monthly income of 4.500.000 VND. Subsequently,
he wishes to make biannual payment and change the monthly income into 5.000.000 VND. The
abovementioned change has been made from November, 2016. However, in January
2017, Mr. C is 60 years old and has paid social insurance premiums for 10
years so Mr. C may
pay
lump sum premiums for
remaining years and change the monthly income as the basis for payment of
voluntary social insurance to receive his pensions.
Article 11. Time of
payment prescribed in Article 87 of Law on Social Insurance and its
instructional documents
1. Time of payment of social insurance
using the methods prescribed in Points 1.1, 1.2, 1.3 and 1.4 Clause 1
Article 9 of this Decision shall be specified as follows:
1.1. Within a month in case of monthly
payment;
1.2. Within 3 months in case of quarterly payment;
1.3. Within the first 4 months in case of biannual
payment;
1.4. Within the first 7 months in case of annual
payment;
2. Time of payment of lump-sum premiums for
multiple subsequent years or lump-sum premiums for the remaining years
prescribed in Points 1.5 and 1.6 Clause 1 Article 9 of this Decision is the
time of registration of the payment method and monthly income as the basis for
payment of social insurance.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
T3 = Mđ
x (1+r)t
Where:
- T3: Premiums for months of late
payment
- Mdd: Monthly premium, quarterly premium, biannual premium or annual premium prescribed in
Clause 1 and Clause 2 Article 10 of this Decision.
- t: Number of months of late payment;
- r: Average monthly investment interest
rate of social insurance fund announced by the Vietnam Social Security in the
year preceding the year of payment (%/month);
Example 10: Mr. C mentioned in example 9
changes the method of payment of voluntary social insurance premiums and the
monthly income into biannual payment and 5.000.000 VND, the amount payable shall be 6.600.000 (equal to 5.000.000 VND x 22% x 6
months).
However, Mr. C fails to make the payment
of insurance premiums from
November 2016 to February 2017. In June 2017, Mr. C wishes to pay premiums for 6
months in which he fails to make the payment (from November 2016 to April
2017). Number of months of late payment from March 2017 to June 2017 is 4
months. If the average monthly investment interest rate in 2016 is 0,826%, the premiums for
months of late payment shall be 6.820.781(equal to 6.600.000 VND x (1 + 0,00826)4).
If Mr. C wishes to pay premiums for 6
months in which he fails to make the payment in March 2017, number of months of
late payment shall be a month. If the average monthly investment interest
rates in 2016 is 0,826%, the premiums for months of late payment shall
be 6.654.516 VND (equal to
6.600.000 VND x (1 + 0,00826)).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Amount of assistance and participants
entitled to the assistance:
1.1. Participants entitled to assistance and
assistance rates provided by the State
Participants in voluntary social
insurance shall receive the State’s assistance with insurance premiums in
percentage (%) of monthly social insurance premiums according to the poverty
line in rural areas. To be specific:
a) 30% for the participant who is in a poor
household;
b) 25% for the participant who is in a near-poor
household;
c) 10%, for other participants.
1.2. Amount of assistance
a) The amount of assistance with the monthly premium
shall be calculated as follows:
Mht = k x
22% x CN
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- K: percentage of premiums covered by the state (%).
To be specific: 30% for the participant in a poor household, 25% for the
participant in a near-poor household and 10% for other participants).
- CN: Poverty line in rural area
prescribed by the Prime Minister at the time of payment (VND per month).
b) The amount of assistance for a participant
making quarterly payment, biannual payment, annual payment or lump sum payment
for multiple subsequent years shall be calculated as follows:
Mht
= n x k x 22% x CN
Where:
- n: Number of months of assistance in quarterly
payment, biannual payment, annual payment or lump sum payment for multiple
subsequent years respectively.
- k: percentage of premiums covered by the state (%).
To be specific: 30% for the participant who is in a poor household, 25% for the
participant who is in a near-poor household and 10% for other participants
- CN: Poverty line in rural area
prescribed by the Prime Minister at the time of payment (VND per month).
c) The amount of assistance for a participant
making lump sum payment for remaining years shall be calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Where:
- K: rate of premiums covered by the State (%);
- CN: Poverty line in rural area
prescribed by the Prime Minister at the time of payment (VND per month).
- r: Average monthly investment interest
rate of social insurance fund announced by the Vietnam Social Security in the
year preceding the year of payment (%/month).
- t: Number of remaining months (from 1 to
120).
- i: The parameter whose value is from 1 to t.
The amount of assistance for participant in
voluntary social insurance making the lump sum payment for remaining years
shall be transferred to the retirement and death benefit fund in the year of
payment.
Example 11: Mrs. H who lives in a near-poor
household participates in voluntary social insurance from June, 2018 with the
monthly income of 800.000 VND and
wishes to make annual payments. If the poverty line in rural areas in June,
2018 is 700.000 VND per
month, the voluntary
social insurance premiums made by
Mrs. H for the period from June, 2018 to May, 2019 shall be equal to 1.650.000 VND (equal to (22%
x 800.000 - 25% x 22%
x 700.000)x12 months)
- From January, 2019, Mrs. H is no longer
in poor household or near-poor household. However, Mrs. H has paid premiums until
May 2019, she is not required to pay the difference of the paid premiums.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- If Mrs. H continuously participates in
voluntary social insurance from June, 2018 to the end of May, 2028, she will
not receive assistance with her premiums from June, 2028.
2. The period of assistance shall depend
on the actual period of participation in voluntary social insurance but not
exceed 10 years (120 months).
3. Methods for assistance
3.1. Participants in voluntary social
insurance who are entitled to assistance shall pay the social insurance premiums under
their responsibilities to social security agencies or collectors27;
3.2. Every 3 months, 6 months or 12 months,
social security
agencies shall
consolidate participants entitled to assistance, premiums collected from them and premiums funded
by the state budget (using the form No. D06-TS) and submit them to finance institutions for transferring them
to social insurance funds;
3.3. Finance institutions, according to the
assignment of management of local budgets and tables consolidating participants
entitled to assistance and funding for insurance premiums provided by the state
budget submitted by social insurance authorities, shall transfer the funding to
social insurance funds before December 31 every year.
4. Refund of social insurance premiums paid by
the State
4.1. Premiums paid by the state budget
regarding participants receiving lump sum social insurance benefits (except for
people who are suffering from life-threatening diseases such as cancer, polio,
cirrhosis of the liver, leprosy, severe tuberculosis, HIV/AIDS and other diseases
prescribed by the Ministry of Health) and participants in voluntary social
insurance who are entitled to refund of partial paid premiums shall be
refunded to the state budget.
4.2. Refunded premiums shall be equal to social
insurance premiums of
participants in voluntary social insurance covered by the State.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If a participant in voluntary special
insurance has made the quarterly, biannual or annual payment or lump sum payment
for multiple subsequent years which includes period after the time of policies
on providing assistance with insurance premiums, he/she will not receive the assistance
for the period in which the voluntary social insurance premiums have
been paid.
Section 3. UNEMPLOYMENT INSURANCE
Article 13.
Participants in unemployment insurance prescribed in Article 43 of Law on
Employment and its instructional documents:
1. Employees
1.1. Employees shall participate in
unemployment insurance if they work under
a) Labor contracts or employment contracts without
definite term;
b) Fixed-term labor contracts or employment
contracts;
c) Seasonal labor contracts or contracts for
carrying out certain work whose term is from 3 months to under 12 months.
1.2. People who are receiving monthly
pensions, compensations
for loss of work capacity and domestic servants who sign labor contracts with
employers prescribed in Clause 2 of this Article are not required to
participant in unemployment insurance.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The employers prescribed in Clause 3
Article 4 shall participate in unemployment insurance.
Article 14. Premiums
and responsibility for payment of unemployment insurance premiums as prescribed
in Article 57 Law on Employment its instructional documents
1. An employee shall pay the premium
equal to 1% of his/her monthly salary;
2. An employer shall pay the premium
equal to 1% of monthly salary fund of employees participating in unemployment
insurance.
Article 15. Monthly
salary as the basis for payment of unemployment insurance as prescribed in
Article 58 of Law on Employment and its instructional documents.
1. Regarding an employee whose salary is
paid by the State, the monthly salary as the basis for payment of unemployment
insurance shall be equal to the salary as the basis for payment of compulsory social
insurance premium
prescribed
in Clauses 1 and 3 Article 6.
2. Regarding an employee whose salary is
paid by a non-state employer, the monthly salary as the basis for payment of
unemployment insurance shall be equal to the salary as the basis for payment of compulsory
social insurance prescribed in Clause 2 Article 6. If the employee’s monthly
salary is higher
than
20 times the region-based minimum wages, the monthly salary as the
basis for payment of unemployment insurance shall be equal to 20 times the
region-based minimum wages.
Article 16. 28 Methods of payment
Every month, employers shall pay unemployment
insurance premiums
and deduct
salary of each employee
according to regulations to pay at the same time to the unemployment
insurance fund
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 17.
Participants in health insurance prescribed in Article 12 of Law on Health
Insurance and its instructional documents
1. Participants whose health insurance
premiums are paid by
employees and employers,
including
1.1. Employees who work under labor
contracts without definite term, labor contracts whose term is at least 3
months, directors of enterprises and cooperatives whose salaries are paid by
employers prescribed in Clause 3 Article 4.
1.2. Officials and public employees
prescribed by law on officials and public employees;
1.3. Part-time staffs of communes, wards
and towns
according to regulations of law on officials and public employees.
1.4. Participants whose health insurance
premiums are paid by employees, public security units and local authorities, including:
a) People who are temporarily employed before
joining People’s Public Security.
b) Public security workers.
c) Employees who work under labor contracts
without definite term and labor contracts whose term is at least 3
months.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1. People who are entitled to monthly
pensions or compensations for loss of work capacity;
2.2. People who are entitled to monthly
social insurance benefits due to occupational accidents or occupational
diseases and receive salaries from their employers;
2.3. Employees who take leave and are
entitled to sickness benefits as prescribed in law on social insurance due to
diseases included in the list of diseases requiring long term treatment issued
by the Minister of Health; rubber workers who are receiving monthly benefits in
accordance with regulations in the Government’s Decision No. 206/CP dated May
30, 1979 on policies on liberated workers who carry out heavy and hazardous works and are required to
leave off their work due to their senescence;
2.4. 29 (annulled)
2.5. Officials of communes, wards and
townships who have left off their work and are receiving monthly social
insurance benefits;
2.6. People who are receiving unemployment
benefits;
2.7. Employees who take leave due to
maternity in accordance with regulations of law on social insurance.
3. Participants whose health insurance
premiums are paid by the state budget, including:
3.1. Officials of communes, wards and
townships who have left off their work and are receiving monthly benefits from
the state budget as prescribed in the Government's Decision No. 130/CP dated
June 20, 1975 on addition to policies and regimes for commercial officials and
the Government’s Decision No. 111/HDBT dated October 13, 1981 on adjustments to
certain policies on or regimes for official of communes and wards;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3.3a. 30 People with
meritorious services to the revolution prescribed in the Ordinance on giving
preferential treatment to people with meritorious services to the revolution;
3.3b. 31 Veterans, including:
a) Veterans who participated in resistance wars
from April 30, 1975 and earlier according to the provisions of Clauses 1, 2, 3 and 4 of
Article 2 in the Government's Decree No. 150/2006/ND-CP dated December 12, 2006 on elaboration and
guidance on
implementation of a number of Articles of the Ordinance on Veterans, which is amended by Clause 1 of Article 1 in
the Government’s Decree No. 157/2016/ND-CP dated November 24, 2016 on amendments to Government's
Decree No. 150/2006/ND-CP dated December 12, 2006 on elaboration and guidance on implementation
of certain Articles of the Ordinance on Veterans.
b) Veterans who participated in resistance wars
after April 30, 1975 according to regulations of Clause 5 of Article 2 in
the Government's Decree No. 150/2006/ND-CP dated December 12, 2006 on elaboration and
guidance on implementation
of a number of Articles of the
Ordinance on Veterans and Clause 1 of Article 1 in the Government’s Decree No.
157/2016/ND-CP dated November 24, 2016 on amendments to the Government's
Decree No. 150/2006/ND-CP, including:
- Servicemen and national defense
workers or employees already entitled to benefits under the Prime Minister's
Decision No. 62/2011/QD-TTg dated November 09, 2011 on regimes and policies for persons
participating in wars for protection of the Homeland, rendering international
services in Cambodia, and giving friendship support to Laos after April 30,
1975 who have already been retired, demobilized or resigned;
- Military officers, professional
servicemen, non-commissioned officers, soldiers and national defense workers or
employees directly participating in the national defense war, rendering
international services in Cambodia and giving friendship support to Laos after
April 30, 1975, who are reassigned to agencies, organizations and enterprises according to their
appropriate specializations (not entitled to benefits under the Decision No.
62/2011/QD-TTg);
- Military officers and professional
servicemen already fulfilling their active military services during the period
of Homeland construction and defense, who have been demobilized, retired or
reassigned to agencies, organizations and enterprises;
- Militia and self-defense force members
engaged in combats or directly rendering combat services after April 30, 1975
who have already been entitled to benefits under the Decision No. 62/2011/QD-TTg.
3.3c. 32 Persons engaged
in the resistance war for salvation of the Homeland, including:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Prime Minister’s Decision No.
290/2005/QD-TTg dated November 01, 2005 on social security regimes and policies for certain
persons directly fighting the American resistance war who have yet to be
awarded any preferential treatment from the Communist Party and the State;
- Prime Minister’s Decision No.
188/2007/QD-TTg dated December 06, 2007 on amendments to Prime Minister’s Decision No.
290/2005/QD-TTg dated November 1, 2005 on social security regimes and policies
for certain persons directly fighting the American resistance war who have yet
to be awarded any preferential treatment from the Communist Party and the
State;
- Prime Minister’s Decision No.
142/2008/QD-TTg dated October 27, 2008 on implementation of social protection
regimes for military servicemen involved in the US resistance war for national
salvation who have had less than 20 years working in the army and are now
demobilized and discharged from the military to return to their
localities;
b) Persons who have already been entitled to
benefits under the Decision No. 62/2011/QD-TTg, but are not veterans as
stipulated in point 3.3b of Clause 3 of this Article;
c) Officers and soldiers of the People's Police
participating in the US resistance war for national salvation who have less
than 20 years working for the People's Police, have resigned or returned from the
People's Police to their localities and have been entitled to benefits under
the Prime Minister's Decision No. 53/2010/QD-TTg dated August 20, 2010 on
social security regimes for officers and soldiers of the People's Police
participating in the US resistance war for national salvation who have less
than 20 years working for the People's Police, and currently resign and return
to their localities;
d) Young volunteers who have been provided with
benefits according to the Prime Minister's Decision No. 170/2008/QD-TTg dated
December 18, 2008 on health insurance, funeral and burial benefits for young
volunteers involved in the resistance war against France, the Decision No.
40/2011/QD-TTg dated July 27, 2011 on social security regimes for young volunteers
who have completed their duties in the resistance war and the Government’s
Decree No. 112/2017/ND-CP dated October 06, 2017 on social security regimes and policies
applicable to South-based young volunteers who were involved in the resistance
war during the 1965 – 1975 period;
dd) Frontline non-combat soldiers participating in
the resistance war against France, the US or for the Homeland protection and
rendering international services, who have already been entitled to benefits
under the Prime Minister's Decision No. 49/2015/QD-TTg dated October 14, 2015
on a number of social security regimes and policies for frontline non-combat
soldiers involved in the resistance war against France, against the United
States or for protection of the Homeland, or rendering international services.”
3.4. Deputies who are elected to hold
positions according to
the term of the National Assembly and members of the People's Councils;
3.5. Children under 6 years old (including
all children residing in the areas, children who are the relatives of people
joining the armed forces as prescribed by law regardless of permanent
residence);
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3.7. 33 Members of poor family
households defined according to the classification criteria regarding incomes,
members of multi-dimensional poor households that suffer a shortage of health
insurance as stipulated in the Prime Minister's Decision No. 59/2015/QD-TTg
dated November 19, 2015 on the multi-dimensional poverty approach for the
period of 2016-2020 and other decisions of competent authorities to amend,
supplement or replace the poverty line applied over periods of time; ethnic
people currently living in areas facing socio-economic difficulties or extreme
socio-economic difficulties; people living at island communes or districts
under the Government's Resolutions and the Prime Minister’s Decisions.”
3.8. Relatives of people with meritorious
services to the revolution, who are biological parents, spouses or children of matyrs and people
who bring up matyrs;
3.9. Relatives of people with meritorious
services to the revolution, except for participants prescribed in Point 3.8
of this Clause, including:
a) Biological parents, spouses and children
between 6 and under 18 years old or at least 18 years old in case of school
attendance or severe or extremely severe disability of the following entities:
People involved in revolutionary acts before January 01, 1995 or from January
01, 1945 to the date of August General Uprising; heroes of People’s Armed
Forces and Labor Heroes during resistance period; war invalids, sick soldiers
whose work capacity declines at least 61%; people involved in resistance wars and infected with
toxic chemicals with work capacity that declines at
least 61%;
b) Natural children of people involved in
resistance wars and infected with toxic chemicals, who are at least 6 years old and suffer from
malformation or deformity as a result of infection with toxic chemicals and
become helpless or suffer the decline in self-reliance in their daily lives.
3.10. People who have donated their human
tissues and organs in accordance with regulations of law on donation, removal
and transplantation of human tissues and organs and donation and recovery of
cadavers.
3.11. Foreigners who are studying in Vietnam
and foreign students who
are studying
in People’s Public Security schools and receiving scholarships from the budget
of the State of Vietnam; students who study in People’s Public Security
cultural schools;
3.12. Attendants of people with meritorious services
to the revolution and veterans, including:
a) Attendants of Vietnamese Heroic Mother living
with their families;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Attendants of people involved in the resistance
wars and infected with toxic chemicals with a decline of 81% or over in their
work capacity living with their families.
3.13. People's artisans and meritorious
artisans whose titles are given by the state living in households whose monthly
income per capita is less than the statutory pay rate prescribed by the
Government, including:
a) Women who are at least 55 years old or men who
are at least 60 years old and are not served by people having rights and duties;
b) People with severe or extremely severe
disabilities;
c) People suffering from diseases that require long term treatment
included in the list made by the Ministry of Health;
d) Other participants that are not mentioned
in Points a, b and c.
3.14. People who carry out tasks of cipher
force, receive salaries similar to servicemen/servicewomen and are working for
cipher organizations affiliated to Ministries (except for the Ministry of
National Defense),
central and local authorities;
3.15. 34 Relatives of military
officers, professional servicemen, non-commissioned officers and military
soldiers in active service, specialized officers, non-commissioned officers and
professional and technical or engineering officers, non-commissioned officers
serving in the people’s public security forces, cadets of the people’s police,
non-commissioned officers and cryptographic officers paid salaries like
servicemen, cryptographic cadets who are entitled to the same social security
regimes and policies as cadets of military and police education institutions,
including:
a) Biological parents; biological parents-in law
of beneficiaries; legal caregivers of their own, their wives or husbands;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Biological children or legally adopted children
of beneficiaries aged from 6 years to under 18 years; biological children and
legally adopted children aged 18 years or older if they are still receiving
general education.”
3.16. 35 Persons aged 80 years
or older, who are
entitled to monthly survivorship benefits under law on social insurance.
4. Participants whose health insurance
premiums are paid totally or partially by the state budget, including:
4.1. People in near-poor households;
4.1a. 36 Members of
multidimensional-poverty family households that do not fall into the cases
specified in point 3.7 of Clause 3 of this Article.”
4.2. Children and students who are attending
the educational institutions of the national educational system, including
student who are studying civil major in People’s Public Security schools;
4.3. People in households engaged in
agriculture, forestry, fishery and salt production with average living
standards
5. Households participating in health
insurance,
including:
5.1. 37. All members named in
household registration books, except for participants specified in Clauses 1,
2, 3, 4 and 8 of this Article
and people having declared their temporary absence;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5.3. 39 Persons eligible for
family-based contribution to the health insurance scheme:
a) Dignitaries, sub-dignitaries and clergy;
b) Persons residing in social relief
establishments, who are not
granted support for premiums to the health insurance scheme.
6. Other participants added in accordance
with regulations issued by competent authorities.
7. If a person is subject to different participants in health
insurance specified in this Article, he/she shall pay the health insurance
premiums according to the first entity identified in the order of participants specified in
this Article.
7.1. Biological children and adopted children
of people working in the armed forces, who are under 6 years old shall pay their
health insurance premiums in accordance with regulations in Point 3.5 Clause 3
of this Article. The People's Committee of communes in which they are living
shall make a list of the children participating in health insurance and have
their health insurance premiums paid by the local budgets;
7.2. If a part-time staff prescribed in Point
1.3 Clause 1 of this Article is entitled to different participants in health
insurance, his/her health insurance premiums will be paid in the following
order: paid by the social insurance authorities, paid by state budget and paid
by him/her and People's Committee of the commune.
8. 40 Group of persons whose
insurance premiums
are
paid by employers
8.1. Relatives of national defense workers
and employees in active service for the Army.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
8.3. Relatives of persons performing other
jobs in cryptography organizations.
Article 18. Health insurance
premiums payable by participants specified in Article 13 of the Law on Health
Insurance and its instructional documents
1. Health insurance premium in case
specified in Point 1.1 and Point 1.2 Clause 1 Article 17 is 4.5% of the monthly
salary, 3% of which is paid by the employer, 1.5% of which is paid by the employee. The
monthly salary as the basis for payment of health insurance is the monthly salary as the
basis for payment of compulsory social insurance specified in Article 6.
Health insurance premium in case
specified in Point 1.4 Clause 17 Article 4.5% is 4.5% of the monthly salary
plus (+) position allowance and seniority pay (for workers whose salaries are paid by the
State) or 4.5% of the monthly salary under the employment contract (for workers
whose
salaries are
paid by non-state employers), 3% of which is paid by the public security unit or the local authority, 1.5% of which is paid by the
employee.
2. Health insurance premium in case specified in
Point 1.3 Clause 1 Article 17 is 4.5% of the statutory pay rate, 3% of which is
paid by the People’s Committee of the commune, 1.5% of which is paid by the
employee.
3. Health insurance premium in case
specified in Point 2.1 Clause 2 Article 17 is 4.5% of monthly pension or
compensation for loss of capacity for work and paid entirely by the social
security
agency.
4. 41 With regard to
insurance participants referred to in point 2.2, 2.3 and 2.5 of Clause 2 of Article 17,
the rate of monthly premium that each of them pays to the insurance scheme accounts
for 4.5% of his/her statutory pay rate, which is paid by the social security agency.
5. Health insurance premium in the case
specified in Point 2.6 Clause 2 Article 17 is 4.5% of the unemployment benefit
and paid entirely by the social security agency.
6. 6. Health insurance premium in the case specified
in Point 2.7 Clause 2 Article 17 is 4.5% of the monthly salary before the
maternity leave and paid entirely by the social security agency.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
8. Health insurance premium in the case
specified in Point 3.11 Clause 3 Article 17 is 4.5% of the statutory pay rate
and paid entirely by the scholarship provider.
Health insurance premium in the case
specified in Point 3.14 Clause 3 Article 17 is 4.5% of the monthly salary plus
(+) position allowance and seniority pay (if any).
9. Health insurance premium in the case
specified in Point 3.2 Clause 3 Article 17 is 4.5% of the statutory pay rate
and covered by the social security agency with the budget for provision of monthly
pension and social insurance benefits.
10. 43 Health insurance premium
in the case specified in Point 4.1, Point 4.1a Clause 4 Article 17 is
4.5% of the statutory pay rate and paid by the insurance participant. The State
may cover up to 70% of the premium.
The state budget shall cover 100% of health insurance premiums as its support granted
to members of near-poor family household residing in poor districts referred to
in the Government’s Resolution No. 30a/2008/NQ-CP dated December 27, 2008
regarding the assistance program for quick and sustainable poverty reduction,
and in districts where social security regimes and policies defined in the
Resolution No. 30a/2008/NQ-CP are applied.”
11. Health insurance premium in the case
specified in Point 4.2 Clause 4 Article 17 is 4.5% of the statutory pay rate
and paid by the insurance participant. The State may cover up to 30% of the
premium.
12. Health insurance premium in the case
specified in Point 4.3 Clause 4 Article 17 is 4.5% of the statutory pay rate
and paid by the insurance participant. The State may cover up to 30% of the
premium.
13. Health insurance premium in the case
specified in Clause 5 Article 17 is 4.5% of the statutory pay rate and paid by
the insurance participant, who is entitled to the following reduction:
a) The first person: 0% reduction.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) From the fifth person onwards: 40% of the first
person’s premium
d) 44 Any deduction for the
health insurance premium stipulated in this point shall be granted to members
participating in the family-based health insurance scheme only if all of
them enroll in the insurance scheme in the same financial year.”
14. 45 Health insurance premium
in the case specified in Clause 8 Article 17 is 4.5% of the statutory pay rate
and paid by the employer by using the following funding:
a) If this employer is a state budget-financed
unit, his/her insurance premium shall be covered by the state budget;
b) If this employer is a public service unit,
his/her insurance premium shall be covered by that unit’s funding under law on
financial autonomy of public service provider;
c) If this employer is an enterprise, his/her
insurance premium shall be covered at that enterprise’s funding.
d) In case where any insurance participant
specified in this clause is also classified into various groups of participants
in the health
insurance
scheme stipulated in Clauses 1, 2, 3 and 4 of this
Decision, his/her insurance premium shall be paid in the following order: By
both the participant himself/herself and his/her employer; by the Social
Security agency; by the state budget; by his/her employer.”
Article 19. Methods of
payment of health insurance premiums prescribed in Article 15 of Law on Health
Insurance and its instructional documents
1. The participants prescribed in Clause
1 Article 17 shall pay their health insurance premiums according the methods
prescribed in Points 1, 2 and 3
Article 7.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. 46 With regard to the
insurance participants referred to in point 3.1, 3.3b, 3.3c, 3.4, 3.5, 3.7,
3.10, 3.13, 3.15 and 3.16 of Clause 3 of Article 17, and those whose insurance premiums
are covered at 100% by the state budget as per point 4.1 of clause 4 of Article
17, on a quarterly basis, financial institutions shall transfer money to pay
premiums to the health
insurance
fund; each year, transfers of money to
the health
insurance fund shall be complete by December 15 at the latest.
With regard to the insurance participants
referred to in point 3.3a, 3.6, 3.7, 3.8, 3.9 and 3.12 of Clause 3 of Article 17,
on a quarterly basis, labor – war invalid and social affairs agencies shall
transfer money to pay premiums to the health insurance fund; each year,
transfers of money to the health insurance fund must be complete by December 15 at the
latest.”
The participants prescribed in Point
3.14 Clause 3 Article 17 shall make monthly payment of health insurance
premiums before the last day of the month. The employers shall pay the health
insurance premiums in accordance with Clause 1 Article 18 to the health
insurance fund.
Regarding people in poor households as
prescribed in Point 3.7 Clause 3 Article 17 and people in near-poor
households as prescribed whose health insurance premiums are paid totally by
the state budget as prescribed in Point 4.1 Clause 4 Article 17, if the social security agency receives the
list of participants in health insurance enclosed with the decision on approval
for the list of people in poor households or near-poor households issued by the
competent authority after January 01, it shall collect health insurance
premiums and issue health insurance cards from the day on which the decision
comes into forces. If there are other instructions provided by the competent
authority, these instructions shall be followed.
4. Regarding the participants prescribed
in Point 3.11 Clause 3 Article 17, authorities or employers granting
scholarships shall monthly transfer the health insurance premiums to the health
insurance fund.
5. 47 With regard to the
insurance participants referred to in point 4.1, 4.1a and 4.3 of Clause 4 of Article 17,
on a three-monthly, six-monthly or twelve-monthly basis, representatives of
family households or individuals shall pay premiums on their part to collectors or at Social
Security agencies With regard to those who fail to participate within the period of
entitlement to the policy prescribed in the approving decision issued by the
competent authority, when participating, they shall pay such premiums during
the remaining period prescribed in the decision on entitlement to the
policy. If they participate on any day of a month, their health insurance premiums shall
be calculated monthly from the date on which these premiums are paid.”
6. Regarding participants prescribed in Points
4.2 Clause 4, Article 17, their health insurance premiums shall be paid
quarterly, biannually or annually. Students shall pay premiums under their
responsibilities to their education institutions49 where
they are studying.
7. Regarding the participants prescribed
in Clause 5 Article 17, their health insurance premiums shall be paid
quarterly, biannually or annually and representatives of households shall pay such premiums to
social insurance agencies
or
communal collectors50
7a. 51 With regard to
participants prescribed in Clause 6 of Article 17, on a monthly basis, employers shall
pay health
insurance premiums
for or to these participants' benefit on the same date on which they pay
legally required health
insurance premiums
for their employees.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
8.1. Participants prescribed in Clause 3
Article 17 and participants in near-poor households prescribed Point 4.1 Clause
4 Article 17 shall have their health insurance premiums paid totally by the
state budget:
Premiums paid by the state budget shall
be determined by
the
health insurance premiums and statutory pay rate corresponding to the period
specified in health insurance cards. If the State makes adjustments to the
health insurance premium or the statutory pay rate, the premium paid by the
state shall be adjusted from the date in which the new health insurance
premium or the new statutory pay rate is applied.
8.2. Participants prescribed in Clauses 4 and
5 Article 17 who have made quarterly, biannual or annual payment of health
insurance premiums within the period in which the State makes adjustments to
the statutory pay rate are not required to pay the difference of the premiums.
Article 20. Refund of
health insurance premiums
1. A participant prescribed in Clause 4
or 5 Article 17 will have his/her health insurance premium returned if:
1.1. He/she obtains the health insurance card
according to the
group of new
participants
and
makes a notification of decrease in validity of the issued card (applicable to
participants whose order of payment is subsequent those of the group of new participants as prescribed
in Article 12 of Law on Health Insurance);
1.2. The state increases the assistance with
his/her health insurance premiums;
1.3. He/she dies before his/her health
insurance card is valid.
2. Refunds of health insurance premiums
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1. The time in which the health
insurance card is issued according to the group of new participants with regard to
participants prescribed in Point 1.1 Clause 1 of this Article.
2.2. The time in which the decision issued by the competent
authority comes into force with regard to the participants prescribed in Point
1.2 Clause 1 of this Article.
2.3. The time in which the
health insurance card is valid with regard to the participants prescribed in
Point 1.3 Clause 1 of this Article.
Section 5. OCCUPATIONAL
ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE
Article 21.
Participants in occupational accident insurance and occupational disease
insurance specified in Article 43 of the Law on Occupational Hygiene and Safety
and its guiding documents
1. 52 Occupational
accident and occupational disease insurance are mandatory for officials and
public employees and Vietnamese workers who having employment
contracts.
To be specific:
1.1. Officials and public employees
prescribed by law on officials and public employees;
1.2. Workers whose employment contracts with a
term of at least 03 months, from 01 to under 03 months (from January 01, 2018) or without a
definite term, excluding domestic servants;
1.3. Managers of enterprises and
directors of cooperatives
eligible for
salaries;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.5. 53 Employees who are foreigners working in
Vietnam shall
participate
in occupational accident and occupational disease insurance when they
obtain work permits, practicing certificates or practicing licenses issued by
competent authorities in Vietnam, or enter into labor contracts with indefinite
term or definite term lasting for at least one year with employers in Vietnam.”
2. Employers specified in Clause 3 of
Article 4.
3. Entities related to occupational accident and
occupational disease insurance
Article 22. Insurance
premiums and methods of payment according to Article 44 of the Law on
Occupational Hygiene and Safety and its guiding documents
1. From June 01, 2017, employers shall
pay a monthly amount of 0.5% of the budget for payment of salaries that are the
basis for payment of social insurance of the employees specified in Clause 1
of Article 21.
2. Employers that are enterprises,
cooperatives, household businesses, and artels operating in the fields of agriculture,
forestry, aquaculture or salt production and paying employees by the piece or
collect flat-rate lease payments from employees may pay occupational
accident and occupational disease insurance every month, every 03 months or
every 06 months.
Chapter III
APPLICATIONS
AND PERIOD OF PROCESSING THEREOF
Section 1. APPLICATIONS
FOR PARTICIPATION IN SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT
INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE, FOR
PAYMENT OF PREMIMUMS THEREOF AND APPLICATIONS FOR SOCIAL INSURANCE BOOKS AND
HEALTH INSURANCE CARDS
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Composition of an application
1.1. Employees
a) Regarding employees who are working for
employers:
- A declaration using the form TK1-TS.
- If an employee wishes to enjoy more
benefits from health insurance, he/she shall submit proving documents (if any)
as prescribed in Appendix 03.
b) Regarding Vietnamese guest workers under
contracts prescribed Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article 4:
- A declaration using the form TK1-TS.
- Fixed-term labor contract or extended labor
contract enclosed with the written extension of the labor contract or the labor
contract signed in the receiving country.
1.2. Employers:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) List of participants in social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance (form No. D02-LT54 )
c) 55 (annulled)
2. Quantity of application: 01
Article 24.
Re-application, application for payment of or adjustment to payment of
voluntary social insurance premiums and application for social insurance books
1. Composition of an application
1.1. Participants shall submit a declaration
using the form
No. TK1-TS.
1.2. Collector56 /social security agency
shall
make a list of participants in voluntary social insurance using the form No. D05-TS if such participants
directly make applications at the social security agency
2. Quantity of application: 1
Article 25. Application
for payment of health insurance premiums and issuance of health insurance cards
applicable to people only participating in health insurance
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.1. Participants
a) A declaration using the form TK1-TS.
b) A hospital document specifying the sentence “Đã
hiến bộ phận cơ thể” (have donated his/her human tissues and organs) in case of
the person has donated his/her human tissues and organs in accordance with
regulations of law.
c) If an employee wishes to enjoy more benefits
from health insurance, he/she shall submit approving documents (if any) as
prescribed in Appendix 03.
1.2. 57 Units; People's Committees of communes; social
assistance establishments, sanatoriums taking care of war invalids and people
with meritorious services to the revolution; vocational education institutions
affiliated to labor, war invalids and social affairs agencies; collectors58/ education
institutions59; social insurance benefit management divisions/teams:
List of participants in the health insurance scheme only
(Form No. D03-TS); List of participants in the health insurance scheme (Form No. 2
issued as an Appendix to the
Government's Decree No. 146/2018/ND-CP dated October 17, 2018) applicable to
participants under the control of the Ministry of Labor, War Invalids and
Social Affairs.”
2. Quantity of application: 1
Article 26. 60 (annulled)
Section 2. APPLICATIONS FOR REISSUANCE OF SOCIAL INSURANCE BOOKS AND
HEALTH INSURANCE CARDS OR ADJUSTMENT TO CONTENTS THEREOF
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. 61 Reissuance of social
insurance books due to loss or damage or combination
Composition of an application
a) In case of application for reissuance
of a social
insurance
book due to loss or damage: Declaration form for SI, HI participation or
adjustment of social
insurance
or health
insurance information
(Form No. TK1-TS).
b) Combination of social insurance books:
- A declaration using the form TK1-TS.
- Social insurance books of which
combination is demanded (if any).
1.2. 62 Quantity of
application: 01
2. Reissuance of social insurance books
due to changes in family names, names, middle names; date of birth; gender,
ethnic group, nationality; adjustment to contents of social insurance books
2.1. Composition of an application
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- A declaration using the form TK1-TS.
- Enclosed documents prescribed in
Sections 3 and 4 of
Appendix 01.
b) 63 (annulled)
2.2. Quantity of application: 01
3. Confirmation of payment period of
social insurance for participants whose payment period is added but they are
not subject to social insurance and adjustment to occupations or jobs that are arduous, toxic,
hazardous or dangerous, or specially arduous, toxic, hazardous or dangerous
before 1995.
3.1. Composition of an application
a) A declaration using the form TK1-TS.
b) Enclosed documents prescribed in Sections 1 and
2 of Appendix 01.
3.2. Quantity of application: 01
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4.1. Composition of an application
a) Participants
- A declaration using the form TK1-TS.
- If an employee wishes to enjoy more
benefits from health insurance, he/she shall submit proving documents (if any)
as prescribed in Appendix 03.
b)
64 (annulled)
4.2. Quantity of application: 01
Section 3. PERIOD
OF PROCESSING APPLICATIONS
Article 28. Collection
of insurance premiums
1. Regarding suspension from payment to
retirement and death benefit funds, the application shall be processed within 5
days from the date
in which
the adequate application is received in accordance with regulations of law.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1. Regarding violations against regulations of
law on payment of insurance premiums, the application shall be processed within
10 days from the date
in
which the adequate application is received in accordance with regulations of
law.
2.2. Regarding increase in salary as the
basis for payment of insurance premiums, the application shall be processed
within 03 days from the date in which the adequate application is received in
accordance with regulations of law.
3. Refund
3.1. Regarding participants in voluntary
social insurance or participants in health insurance in the form of household
and participants whose health insurance premiums are partially paid by the
state budget, the application shall be processed within 05 days from the date in which it is
received in accordance regulations of law.
3.2. Regarding people concurrently
participating in social insurance, health insurance, unemployment insurance and
occupational accident and occupational disease insurance, the application shall
be processed within 10 days from the date in which it is received in accordance with
regulations of law.
Article 29. Issuance of
social insurance books
1. If a participant in compulsory or
voluntary social insurance submits an application for a social insurance book, his/her application
shall be processed within 05 days from the date in which it is received in accordance with
regulations of law.
2. In case of application for reissuance
of social insurance books due to changes in family names, names, middle names;
date of birth; gender, ethnic group, nationality or due to loss or damage;
application for
accumulation of participation
periods
without
additional payment of social
insurance premiums or
combination
of
social insurance
books,
the application shall be processed within 10 days from the date on which it is
received in accordance with regulations of law. If the verification of payment
process of social insurance in other provinces or multiple employers which
employees working for,
the period of application processing shall not exceed 45 days and a written
notification shall be sent to the employee.
3. In case of application for adjustment
to contents of a social insurance book, the application shall be processed
within 05 days from the
date in which it is
received in accordance with regulations of law.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 30. Issuance of
health insurance cards
1. In case of application for a health
insurance card, the application shall be processed within 05 days from the date in which it is
received in accordance with regulations of law. Regarding a person entitled to
unemployment benefits, the application shall be processed within 02 days from the date in which it is
received in accordance with regulations of law.
2. Reissuance and replacement of health
insurance cards
2.1. 65 Where there is no
change in information, health
insurance cards shall be issued on the date of full receipt of the legally required
application.”
2.2. If the information prescribed in the health
insurance card is changed, the application shall be processed within 03 days from the date in which it is
received in accordance with regulations of law.
2.3. If a participant is undergoing treatment
in a medical facility, his/her application shall be processed within the date in which it is
received in accordance with regulations of law.
Chapter IV
PROCEDURES
FOR COLLECTION OF INSURANCE PREMIUMS AND ISSUANCE OF SOCIAL INSURANCE BOOKS AND
HEALTH INSURANCE CARDS
Article 31. 66 Participants
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. A participant in compulsory social
insurance, health insurance, unemployment insurance or occupational accident
and occupational disease insurance shall make applications using Form No. TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers without
sufficient information) and submit it to the employer for which he/she is working.
2. An employee working overseas under
one of the contracts prescribed Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article
4 shall make an application and submit it. To be specific:
2.1. If the employee pays his/her insurance premiums
to the employer sending him/her abroad, he/she shall make an application using Form No. TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers without
sufficient information)
enclosed
with relevant documents, submit it and pay premiums to his/her employer.
2.2. If the employee directly pays
his/her insurance premiums to the social security agency where he/she is
residing
before he/she goes abroad to work, he/she will make an application using Form No. TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers without
sufficient information) submit it and pay premiums to the social security agency.
2.3. If an employee has his/her labor
contract extended or signs a new labor contract at the receiving country and
pays insurance
premiums after returning home, he/she shall make an application as prescribed
in Point 1.1.b Clause 1 Article 23 and submit it to his/her employer or the social
insurance authority.
3. A person entitled to spouse allowance in overseas
Vietnamese representative missions shall make an application using Form No. TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers without
sufficient information) submit it and pay premiums to his/her employer.
4. 1.6. If an employee and person whose period of
payment of compulsory social insurance reserved still lack 06 months or less to
be eligible for receiving pensions or death benefit benefits, he/she or his/her relatives
shall make an
application using
Form No.
TK1-TS
enclosed with the social insurance book, pay insurance premiums to the social security
agency where he/she is residing or via his/her employer before he/she takes leave.
5. Participants in voluntary social insurance
A participant in voluntary social insurance shall
make an
application using
Form No.
TK1-TS
(for persons who participate in insurance for the first time or have social insurance
numbers
without sufficient information), submit it and pay insurance premiums according to the
method that he/she has registered to the collector or the social security
agency throughout the country. If the participant submits his/her application via the National Public
Service Portal,
he/she shall make application for voluntary social insurance benefits on the
Public Service Portal (Form 02-TK issued together with Decision No.
3511/QD-BHXH dated November 21, 2022 of Vietnam Social Security on procedures
for application for voluntary social insurance benefits on the Public Service
Portal according to Decision No. 422/QD-TTg dated April 04, 2022 of the Prime
Minister on approval for List of online public services integrated and provided
on the National Public Service Portal in 2022.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
6.1. A participant whose health insurance
premium is paid by the social security agency shall make application using
Form No. TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers without sufficient
information) and submit it to the People's Committee of commune or the social
security agency. Regarding
a person entitled to unemployment benefits, he/she shall submit his/her application to the
social security agency.
6.2. A participant whose health
insurance premium is paid by the state budget shall make
application using Form No. TK1-TS (for persons who participate in insurance for
the first time or have social insurance numbers without sufficient information)
and submit it to the People's Committee of commune, except for the
following cases:
a) A participant who has donated his/her human
tissues and organs shall make application using Form No. TK1-TS (for
persons who participate in insurance for the first time or have social
insurance numbers without sufficient information), enclosed with the hospital discharge
paper and submit them to the social security agency.
b) A participant managed by the employer shall
make application using Form No. TK1-TS (for persons who participate in insurance
for the first time)
and submit to his/her employer.
6.3. A participant whose health insurance
premium is partially paid
by the state budget shall make an application using Form No. TK1-TS (for
persons who participate in insurance for the first time or have social
insurance numbers without sufficient information), submit it and pay insurance
premiums according to the method that he/she has registered to the collector or
the social security agency. If the participant submits his/her application via
the National Public Service Portal, he/she shall make application for payment of health insurance
premium
and health insurance card on the Public Service Portal (Form 01-TK issued together
with Decision No. 3510/QD-BHXH dated
November 21, 2022 of Vietnam Social Security on procedures for application for payment of health insurance
premiums
and health insurance cards for people only participating in health insurance on the Public
Service Portal according to Decision No. 422/QD-TTg dated April 04, 2022 of the
Prime Minister on approval for List of online public services integrated and
provided on the National Public Service Portal in 2022 (Decision No. 3510/QD-BHXH)
A student shall make an application using Form No.
TK1-TS (for persons who
participate in insurance for the first time or have social insurance numbers
without sufficient information), submit it and pay premiums according to the method that he/she has
registered to
his/her education institution.
6.4. A participant in health insurance in the form of
household
shall make application using Form No. TK1-TS (for persons who participate in insurance
for the first time or have social insurance numbers without sufficient
information),
submit it and pay premiums according to the method that he/she has registered to the collector or the
social security agency. If he/she submits his/her application via the Public
Service Portal,
he/she shall make application using Form No. 01-TK enclosed with Decision No. 3510/QD-BHXH.
7. The form of receipt of administrative procedure
results (electronic or paper form) shall be registered with the social security
agency.
Article 32. 67 Units, labor – war invalid and social affairs agencies,
People's Committees of communes, social assistance establishments, sanatoriums
taking care of war invalids and people with meritorious services to the
revolution; vocational education institutions affiliated to labor, war invalids
and social affairs agencies; collectors, education institutions; social
insurance benefit management divisions/teams:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.1. Receiving applications (using Form No. TK1-TS) from participants,
declaring applications (using Form No. TK3-TS, Form No. D02-LT) enclosed with
copies of documents issued by competent state agencies related to adjustment to
information of units and applications of employees; and sending such
applications (electronic or paper form) to social security agencies no later
than 30 days from the date of signing labor contracts, Decisions of recruitment.
1.2. Paying their insurance premiums (including premiums which employers and
employees that must be paid by employers and employees), premiums of Vietnamese guest
workers, premiums of people entitled to
spouse allowances
to social security agencies according to regulations.
2. Regarding People's Committees of
communes
2.1. Receiving applications using form No.TK1-TS from participants and
making applications (using form No.D03-TS) according to the group of participants. To be
specific:
a) Regarding participants whose insurance premiums are paid by social
security agencies, their applications shall be submitted to social security
agencies.
b) Regarding participants managed by the
Ministry of Labor – War Invalid and Social Affairs, their applications shall be
submitted to labor
– war invalid and social affairs agencies and district social security agencies. If birth
registration data of children under 6 years of age is connected, the application form
No. D03-TS shall not be made.
c) Other participants shall submit their
applications (electronic or paper form) to social security agencies
2.2. Paying insurance premiums to health insurance
funds according to assignment for social security agencies.
3. Labor – war invalid and social affairs agencies
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3.2. Transferring health insurance premiums according to
assignment or cooperating with social security agencies in requesting financial
institutions to transfer health
insurance premiums to social security
agencies.
4. Social assistance establishments, sanatoriums
taking care of war invalids and people with meritorious services to the
revolution; vocational education institutions affiliated to labor, war invalids
and social affairs agencies;
entities managing people only participating in health insurance.
4.1. Receiving applications (using Form No. TK1-TS) from participants and
making applications (using Form No. D03-TS) and sending them to
social security agencies.
4.2. Transferring health insurance
premiums according to assignment or requesting labor – war invalid and
social affairs agencies
or financial institutions to transfer health
insurance premiums
to social security agencies.
5. Collectors
5.1. Receiving applications (using Form No. TK1-TS) from participants,
collecting social insurance premiums paid by participants in voluntary social
insurance, collecting insurance premiums paid by participants in health insurance; providing
receipts for participants
according to regulations.
5.2. Daily, making electronic documents (Form No. D03-TS, Form
No. D05-TS attached to Form No. TK1-TS), paying money collected from
participants and sending checks evidencing payment of
remunerations to
collectors (Form No. C66a-HD issued together with Circular No. 102/2018/TT-BTC
dated November 14, 2018 of the Ministry of Finance) to social security agencies.
5.3. Making monthly schedule to compare
receipts of payment of voluntary social insurance and health insurance premiums
(Form C17-TS) and cooperating with social insurance agencies in comparing receipts
of payment and money collected from participants.
6. Education institutions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
6.2. Daily, making electronic documents (Form
No. D03-TS), paying collected
money and sending checks evidencing payment of remunerations to collectors
(Form No. C66a-HD issued together with Circular No. 102/2018/TT-BTC dated
November 14, 2018 of the Ministry of Finance) to social security agencies.
7. Social insurance benefit management
divisions/teams
7.1. Receiving applications (using Form No.
TK1-TS) from participants (if any)
7.2. Making applications
a) Making applications (using Form No. D03-TS) for participants in
health insurance whose health insurance premiums are paid by social security
agencies (including persons awaiting decisions on entitlement to retirement pensions).
b) Compiling the list and applications of employees
having their claims for one-off payment of social insurance benefits settled and
not receiving unemployment benefits yet; participants that enjoy, cease to
enjoy or terminate enjoyment of unemployment benefits (Form No.D16-TS), for
submission to divisions/groups
for contribution collection, social insurance books
and health insurance cards for the purpose of comparison and reconfirmation of data on total period
of unclaimed unemployment benefits on the national collection database.
7.3. Transferring applications to divisions/groups
for contribution collection, social insurance books
and health insurance cards.
8. Units specified in Clauses 1 to 6 of this
Article shall register the form of receipt of administrative procedure results
(electronic or paper form) with social security agencies. Encouraging units and
participants to receive administrative procedure results by electronic form”.
Article 33a. 68 Receipt
and processing of documentation on collection and issuance of social insurance
books and health insurance cards
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Receipt officials
1.1. Regarding applications for payment of or
adjustment in payment of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance; applications
for reissuance of social insurance books and health insurance cards or
adjustment to contents thereof; applications for accumulation of participation periods without additional
payment of social
insurance premiums; adjustment
to titles
of arduous, toxic, hazardous or dangerous, or specially arduous, toxic,
hazardous or dangerous, occupations or jobs; combination of social insurance books of entities
managing persons only participating in health insurance, service organizations
and participants, receipt officials shall conduct inspection and comparison
with criteria on forms as prescribed.
If such applications are submitted by post or
at social security agencies, receipt officials shall scan original applications
and update them into management software (except for cases of combination of
social insurance books).
1.2. Receipt officials shall transfer
electronic applications and data within a day to divisions/groups for contribution
collection,
social insurance books and health insurance
cards
(Form No.TK1-TS, TK3-TS, D02-LT, D03-TS, D05-TS, and relevant documents) for
processing.
With regard to applications for health
insurance cards for children under 6 years old, if birth registration
data of children under 6 years of age is connected with relevant
ministries and central authorities, receipt officials shall transfer the list of
receivers of health insurance cards (Form No. D03-TS) automatically made by software system
to divisions/groups
for contribution collection, social insurance books and health insurance
cards
2. Receipt of documentation and data that have been processed
by divisions/groups for contribution collection, social insurance
books and health insurance cards
2.1. Returning social insurance books, health insurance cards and list of receivers of
health insurance cards
(Form No. D10a-TS) to People's
Committees of communes; social assistance establishments, sanatoriums taking
care of war invalids and people with meritorious services to the revolution;
education institutions according to the registered form
2.2. Storing documentation according to
regulations
Article 33b. 69 Processing
documentation on collection and issuance of social insurance books and health
insurance cards
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Officials for contribution collection, social insurance
books and health insurance cards.
Officials for contribution collection, social insurance
books and health insurance cards shall regularly monitor management software,
promptly inspect and compare relevant documentation and criteria on arising
forms of entities managing people only participating in health insurance,
service organizations, participants (Form No. TK1-TS, Form No. D02-LT, Form No.
D03-TS, Form No. D05-TS) with regulations on salary in order to serve as the
basis for payment, job titles, participants, participation process, places of
registration of initial medical examination and treatment and managed data:
1.1.1. Implementing steps to issue social
insurance numbers to participants according to regulations of Decision No.
515/QD-BHXH dated March 27, 2020 of Vietnam Social Security regulations on
management of household databases and social insurance numbers of participants
in social insurance and health insurance in case of social insurance numbers
with insufficient or inaccurate information.
1.1.2. With regard to insufficient and
inaccurate data and documentation, making request forms for amendments and
completion of documentation (using Form No. 02 enclosed with Decision No.
475/QD-BHXH dated March 27, 2023 on regulations on organization and operations
of Divisions for Receipt and
Notification of Results of Processing of Submitted Applications according to the single-window
system and interlinked single-window system in the Vietnam Social Security sector), providing
guidance on completion of documentation in accordance with regulations on
transfer of documentation to receiving divisions for submission to entities managing people
only participating in health insurance, collectors and participants.
1.1.3. Documentation processing
a) Updating the process of payment of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance
into management software for approval in case employees hold social
insurance books
in
which the period of their payment of social insurance premiums has been retained before 2009, or social
insurance books managed by social security agencies of the Ministry of
National Defense or the Ministry of Public Security with data that has not
been sent to Vietnam Social Security for completion of social insurance books,
and they wish to continue to participate in insurance or receive insurance
benefits.
b) Cooperating with relevant units in appraising
applications in case of adjustment to accumulation of participation periods without additional
payment of social
insurance premiums; titles of
arduous, toxic, hazardous or dangerous, or specially arduous, toxic, hazardous
or dangerous, occupations or jobs. Making Tables for adjustment to the
working period in which payment of insurance premiums is not required;
titles of arduous, toxic, hazardous or dangerous, or specially arduous, toxic,
hazardous or dangerous, occupations or jobs (Form No. C09-TS) in management
software for approval in case of fulfilment of adjustment conditions.
c) Making written requests for combination of
social insurance books (Form No. C18-TS) in management software for approval in
case of combination of social insurance books.
d) Making adjustment notes (Form No. C02-TS) in management
software for adjustment in case of adjustment due to changes in family
names, names, middle names; date of birth; registered place of birth, gender, ethnic group,
nationality,
personal
identity numbers/identity card
numbers/passport
numbers, receipt of the higher rate of health insurance coverage.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
e) Regarding other cases of adjustment, the
adjustment shall be made according to the validity of applications provided by
units and participants.
g) Approval procedure:
Regarding District Social Security Office: Director of District Social Security
Office
shall grant approval in management software
Regarding Provincial Social Security Office:
Chief of Division for contribution
collection,
social insurance books and health insurance cards shall grant approval and submit to Director
of Provincial Social
Security Office
After Director of Provincial Social Security
Office
grants approval, the data will be automatically updated by software system
1.1.4. Sufficient and accurate documentation
a) Updating data
According to TK1-TS, Form No. D02-LT, Form No.
D03-TS, Form No. D05-TS, the data shall be updated to management software.
The software system automatically checks and
compares social insurance numbers, full name, and citizen identification numbers
with the national data in case of increased updates. If the data is the same as
that of participants in other units, the warning will be displayed on the
screen. In case officials for contribution collection, social insurance
books and health insurance cards continue to provide updates, the software will
automatically reduce insurance premiums receivable, the number of participants
and the
validity of health
insurance cards
at previous
units, (using Form No. C20-TS).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b1) In software system, collections shall be
allocated to each social insurance fund (sickness, maternity or paternity, occupational
accident, occupational disease, retirement and death), health insurance fund and
unemployment insurance fund of participants according to the detailed Table for
allocation of collections from participants (Form No. C83a-HD) for new issuers,
and social insurance books and health insurance cards shall be re-issued to
participants according to regulations of Article 6 of Decision No. 60/2015/QD-TTg
dated November 27, 2015 of the Prime Minister in the following order:
Allocating money to employees who
qualify for social
insurance benefits
or whose employment or labor contracts are terminated (including premiums of social
insurance, health insurance, unemployment insurance and occupational
accident and occupational disease insurance and late payment interest) in order
to promptly pay insurance benefits to employees under law (if any);
Remaining amounts shall be allocated as follows:
Collecting premiums payable to the health insurance fund and interest on
late payment or penalties for evasion of payment of health insurance premiums in full (if
any);
Collecting premiums payable to the unemployment insurance fund and interest on
late payment or penalties for evasion of payment of unemployment insurance
premiums
in full (if any);
Collecting premiums payable to the occupational accident
and occupational disease insurance fund and interest on late payment or
penalties for evasion of payment of premiums of occupational accident
and occupational disease insurance in full (if any);
Collecting (e.g. sickness, maternity and
paternity, retirement and survivorship insurance) premiums payable to the social insurance fund and interest on
late payment or penalties for evasion of payment of social insurance premiums (if any).
In case where insurance premiums that have been paid
by units are not enough
to be allocated
to
the aforesaid insurance
funds,
after
allocation of enough amount payable in the aforesaid order, the remaining
amount
shown in Form No. C69a-HD shall be distributed pro-rata in the next fund.
b2) Collection officials shall approve the
detailed Table of premiums
of social insurance, health insurance and
unemployment insurance
receivable of participants (Form No. C69a-TS), the detailed Table
of allocation of collections from participants (Form No. C83a-TS) for units which have
arising problems.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The provincial Social Security Office shall submit the data
on issuance of social insurance books, Form No. D09a-TS and Form No. D10a-TS to Chief of Division for contribution
collection, social insurance books and health insurance cards before Director
grants approval.
Director of District Social Security Office shall approve the data
on issuance of social insurance books, Form No. D09a-TS and Form No. D10a-TS
b4) After Director of District/Provincial
Social Security Office grants approval,
Issuing social insurance books, health
insurance cards, Form D10a-TS in the registered form of (The software system
automatically bears digital signatures of social security agencies for electronic
social insurance books, health insurance cards, and D10a-TS).
b5) Transferring administrative procedure
results to receiving division to return such results to units and participants. Transferring such
results to
social
insurance benefit management divisions/teams with regard to application for
adjustment to collection of social insurance premiums and unemployment
insurance premiums (salaries, allowances, titles, the period of payment of
social insurance and unemployment insurance premiums) in which social insurance
benefits have been processed (maternity, sickness, retirement, etc.)
b6) Software system:
Software system automatically transfers the process
of participation in insurance with premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance that have been paid from previous units to new units for employees
who move other units to manage, monitor and ensure that each participant has
only one data on payment of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance since he/she participates in insurance.
Software system automatically transfers all
data on the process of participation in insurance under separate monitoring for
documentation in which social insurance books, health insurance cards, pamphlets of social insurance
books have been printed to serve as a basis for settlement of social insurance,
health insurance, unemployment insurance, occupational accident and
occupational disease insurance benefits and certification of social insurance
books.
Software system automatically transfers the
data to separate data warehouse to manage the data with regard to data on social
insurance book that has been merged into the new social insurance number; data on social insurance book
in which lump-sum
social
insurance
benefits
and
unemployment insurance benefits have been settled.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c1) 24:00 each day:
The software system consolidates social
insurance, health insurance and unemployment insurance premiums receivable (Form No. C69b-HD, Form
No. C69c-HD, Form No. C69d-HD); remuneration paid to social insurance and
health insurance collectors in the detailed Table of remuneration paid to
collectors (Form No. D11a-TS), Table of remuneration paid to collectors (Form No.
D11b-TS, Form No. D11c-TS, Form No. D11d-TS).
The software system allocates vouchers that
have been updated within a day but not yet allocated to Form No. C83a-HD; consolidates
and allocates collected premiums of social insurance, health insurance and
unemployment insurance (Form No. C83b-HD, Form No. C83c-HD, Form No. C83d-HD)
c2) Every month, the software system
consolidates Form No. C69a-TS, Form No. C83a-TS, Form No. D11a-TS, Form No.
D11b-TS, Form No. D11c-TS, Form No. D11d-TS, detailed Table of amount payable
due to re-determination of remuneration (Form No. D11a-XD), Table of amount
payable due to re-determination of remuneration (Form No. D11b-XD, Form No. D11c-XD,
Form No. D11d-XD), detailed Table of paid remuneration to be recovered (Form No.
D11a-HT), Table of paid remuneration to be recovered (Form No. D11b-HT, Form No.
D11c-HT, Form No. D11d-HT), Report on accomplishment of
targets of management of collection; issuance of social insurance books and health
insurance cards (Form No. B01-TS). Quarterly, the software system consolidates the
number of health insurance cards and insurance premiums receivable according
to the first registered medical facility (Form No. B05-TS).
d) Review and comparison of premiums receivable
(Form No. C69a-HD), collected premiums,
premiums to be collected (Form No. C83a-HD) of each assigned employer with those of Planning and Finance Division/Group.
dd) The last day of implementation month:
dd1) Sending Notification of adjustment and
reduction in insurance premiums receivable (Form No. C20-TS) for employees,
people who only participate in health insurance of the participating employer
at the new employer.
dd2) Providing data on participants in social
insurance and health insurance in the month (Form No. C21-TS) and sending it to
collectors to encourage people to continue to participate in voluntary social
insurance and self-paid health insurance.
e) Before the 5th of next month:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
e2) Consolidating data using Form No. C69b-HD and Form No. C83b-HD
Cooperating with planning-finance officials in
inspecting, reviewing and comparing premiums receivable, collected premiums,
premiums to be collected of the preceding month on Form No. C69b-HD, Form No.
C83b-HD, Form No. D11a- TS, Form No. D11a-XD, Form No. D11a-HT with the data
managed by planning-finance officials to ensure that the data on forms and the
data managed by planning-finance officials are matched; approving the data and
submitting it to Director of District Social Security Office and Head of Division
for contribution
collection,
social insurance books and health insurance cards so that they digitally
sign Form No. C69b-HD, Form No. C83b-HD, Form No. D11b-TS, Form No. D11a-XD and
Form No. D11a-HT.
Cooperating with social insurance benefit
management divisions/teams in comparing the number of participants and health
insurance premiums receivable paid by social security agencies according to
each group of participants.
g) Before the 10th of the first
month of the following quarter, consolidating the previous quarter's data using
Form No. C69b-HD, Form No. C83b-HD, Form No. D11b-TH; consolidating
participants and funding for primary healthcare (Form No. 03b/BHYT), Form No.
B02a-TS, Form No. B02b-TS.
1.2. Directors of provincial/district social
security offices, Heads of Divisions for contribution collection, social
insurance books
and
health insurance cards,
according to
assignment of
management,
their functions and assigned tasks:
a) Inspecting and approving documentation and
data according to updates everyday submitted by officials for contribution
collection,
social insurance books and health insurance cards according to regulations on management
software.
b) Digitally signing regular and periodical
forms and reports according to the attached Appendix IV.
c) Digitally signing periodical or adhoc forms
to send employers.
1.3. Divisions/Groups for contribution collection, social
insurance books
and
health insurance cards shall
transfer
the data to receiving
divisons so that receiving
divisions transfer it to
employers and
participants
under registered form.
To be specific:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Notifying payment of premiums of social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance of employees (Form No.C13-TS) and publishing
such payment at employers before March 31 every year.
c) Confirming the process of payment of
premiums of social insurance and unemployment insurance (pamplets of social
insurance books according to the Regulations on social insurance books issued
together with the Decision No. 1035/QD-BHXH dated October 01, 2015 of the
General Director of Vietnam Social Security) every year for each employee and
sending it to each participant before March 31 of each year.
d) Making list of receivers of health
insurance cards
(Form No.
D03-TS) of
participants managed by the Ministry of Labor - Invalids and Social Affairs
which shall be submitted to labor - invalids and social affairs agencies for
monitoring and management.
dd) Making list of participants in voluntary
social insurance and health insurance who shall pay insurance premiums at
least 30 days before the maturity date using Form No. D08a-TS which shall be
submitted to
collectors for mobilization, encouragement and collection of premiums from
participants.
e) Making Form No. C12-TS, which shall be
submitted to labor - invalids and social affairs agencies, Table of
participants and health insurance premiums paid totally or partially by the state
budget (Form
No. 01 issued together with Decree No. 146/2018/ ND-CP dated October 17, 2018
of the Government), which shall be submitted to the financial institution so that the financial
institution
transfers corresponding
premiums to the health insurance fund.
g) Making Table of participants in voluntary
social insurance and premiums paid totally by the state budget (Form No. B09-TS),
which shall be submitted to the financial institution so that the financial institution to transfers premiums to the social insurance
fund.
h) Sending Form No. C12-TS of the participant
whose health insurance premium is paid by a social security agency to
Planning-Finance Division/Group.
2. Planning-Finance Division/Group
2.1. Planning-Finance Official
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1.2 Consolidating the data: 24:00 each day,
the software system consolidates the data into Table of remuneration for social
insurance and health insurance collectors (Form No. D12b-TS, Form No. D12c-TS,
Form No. D12d-TS); every month, consolidates Form No. D12b-TS, Form No.
D12c-TS, Form No. D12d-TS.
2.1.3 Reviewing and comparing premiums
receivable (Form No. C69a-HD), collected premiums, premiums to be collected
(Form No. C83a-HD) of each employer with those of officials for contribution
collection,
social insurance books and health insurance cards.
2.1.4 Before 5th of every month,
consolidating paid remuneration (Form No. D12b-TS, Form No. D12b-XD) recovered remuneration
(Form No. D12b-HT) of the preceding
month; cooperating
with officials for
contribution collection, social insurance books and health insurance
cards
in
inspecting, reviewing and comparing premiums receivable, collected premiums,
premiums to be collected of on Form No. C69b-HD, Form No. C83b-HD, remuneration (Form No. D11a-
TS, Form No. D11a-XD), paid remuneration (Form No. D12b-TS, Form No.D12b-XD),
paid remuneration to be recovered (Form No.D11a-HT), recovered remuneration
(Form No. D12b-HT) in order to ensure
uniform information and approving data.
2.2. Heads of Planning-Finance Divisions, according to management
assignment, their functions and tasks, shall digitally sign regular and
periodical forms and reports under the attached Appendix IV.
3. Social insurance benefit management
division/team
Every month, cooperating with Division for contribution
collection,
social insurance books and health insurance cards in comparing the number
of participants and health insurance premiums receivable paid by social
security agencies according to each group of participants.
4. Quarterly, no later than the 10th of the first
month of the following quarter (for the fourth quarter, no later than January
25 of the following year), the district/provincial social security office shall
compare, review the data, and finalize the collected premiums of social
insurance and health insurance, unemployment insurance, occupational accident
and occupational disease insurance; determine amounts to be deducted for
primary healthcare for employers, education institutions and remuneration for
collectors in order to ensure uniform information on management software. The previous
quarter's settlement book shall be closed.
5. Head of Department for contribution
collection,
social insurance books and health insurance cards, and Head of Finance - Accounting
Department
shall
digitally sign regular and periodical forms and reports and submit them to
General Director for digital signing under the attached Appendix IV.
Article 33c. 70 (annulled)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
PROCEDURES
FOR ATTRACTION AND DEVELOPMENT OF PARTICIPANTS, MANAGEMENT AND ACCELERATION IN
COLLECTION OF INSURANCE PREMIUMS71 THAT ARE PAID LATE
Article 34. 72 (annulled)
Article 35. 73 (annulled)
Article 36. 74 Management
of employers and participants
1. Divisions/groups for contribution collection, social insurance books
and health insurance cards.
Managing employers and participants
1.1.1. Inspecting and comparing applications of
employers and service providers under their management with the declared
contents when they participate in social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance, or in case of issuance of social insurance books and health
insurance cards; adjusting information on social insurance books and health
insurance cards; adjusting information on personal identity, arduous,
toxic, hazardous or dangerous, or specially arduous, toxic, hazardous or
dangerous, occupations or jobs; collecting arrears on premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance according to Form No. TK1-TS, Decision/Labor contracts/Employment
contracts, Table of payment of salary and wages, Timesheets, vouchers of payment
of premiums of social insurance, health
insurance, unemployment insurance and occupational accident and occupational
disease insurance; inspecting collection stations, collectors, receipts, etc.
1.1.2. Making inspection records and providing
guidance for employers in order to correct errors (if any) in accordance with
regulations.
1.1.3. If the employer makes late payment of
its insurance premiums (more than 02 months with regard to the method of monthly
payment; 04 months with regard to the method of quarterly payment; 07 months
with regard to the method of biannual payment, the official of division/group for
contribution collection, social
insurance books and health insurance cards shall perform the
following tasks:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Updating inspection results into management
software according to the Report on adhoc inspection of payment of premiums of
social insurance, health insurance and unemployment insurance (Form No.
01-TTTD).
c) Making a list of employers that have
undergone inspection but fail to pay premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance in order to publish such employers on mass media.
1.1.4. In case it is found that an employer has signals
of or intentionally commits violations such as evasion of payment of insurance
premiums; failure to pay insurance premiums with correct employees' salary,
failure to pay insurance premiums collected from its employees, failure to make
timely payment of insurance premiums, failure to pay sufficient insurance
premiums, making false statements or counterfeiting documents, notifying them to the director for conducting
specialized inspection and taking actions in accordance with regulations and
law.
1.1.5. In case an employing unit
temporarily suspends its payment of premiums to the pension and survivor benefit fund, the Labor - Invalids
and Social Affairs agency and the financial institution shall grant
certification as prescribed in Clause 2, Article 28, Circular No.
59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labor, War
Invalids and Social Affairs and Article 16 of Decree No. 115/ND-CP dated
November 11, 2015 on certain Articles of Law on Social Insurance on compulsory
social insurance.
Updating decrease in premiums to the pension and
survivor benefit fund
on management software.
1.2. Managing employers closing their business
and participants in employers
1.2.1. Updating the status of the employer into
management software
According to the national database on
enterprise registration (https:dangkytinhdoanh.gov.vn) and documents as
prescribed in Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of the
Ministry of Planning and Investment on guidance on enterprise registration,
identifying the status of the employer. Updating the status of the employer,
scanning documents on identification of the status of the employer into the
management software. In case of an employer closing its business, recording total
decrease in the number of participants of the employing unit, temporarily
suspending calculation of interest, recording past insurance premiums at the employer till the
payment date, and submitting
Director of district/provincial social security office for approval on
management software. To be specific:
a) Regarding an employer suspending its
business: Certificate of registration of business suspension issued by the
business registration authority (Appendix V-11 promulgated together with
Circular No. 01/2021/TT-BKHDT);
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Regarding an employer whose enterprise
registration certificate has
been revoked
due to tax administration coercion: Decision on revocation of enterprise
registration certificate provided by the business registration authority
(Appendix V-17 issued together with Circular No. 01/2021/TT-BKHDT);
d) Regarding an employer undergoing dissolution
procedures, employer
undergoing
bankruptcy procedures: Notice of enterprise undergoing dissolution procedures from the
Business Registration Authority (Appendix V-23 issued together with Circular
No. 01/2021/TT-BKHDT) or the
People's Court's Decision to open
bankruptcy procedures;
dd) Regarding an employer that is bankrupt, no longer exists: The Court's Decision
to declare bankruptcy in accordance with the bankruptcy law; Notice of enterprise that
is dissolved/ceases to exist from Business Registration Authority (Appendix V-24 issued
together with Circular No. 01/2021/TT-BKHDT)
e) Regarding an employer without a legal
representative or an employer without a person authorized by the legal
representative: A written certification from the Department of Planning and
Investment at the request of the Department of Labor, War Invalids and Social
Affairs Association or provincial social security office as prescribed in
Clause 6, Article 1 of Decree No. 61/2020/ND-CP .
1.2.2. Regarding employers that recover their
business after they close their business;
If an employer recovers its business after it
closes its business for less than 6 months from the date of closing; the
employer shall pay social insurance, health insurance and unemployment
insurance premiums for its employees to settle social insurance benefits or
confirm the process of payment of social insurance premiums for relocation or
reservation; Official for contribution collection, social insurance
books and health insurance cards shall update data, scan documents, and carry
digital signature.
Submitting
Director of provincial/district social security office for approval on
management software.
If an employer recovers its business
after it closes its business for 6 months or more from the date of closing, the official for
contribution collection, social insurance books and health insurance cards
shall update data, scan documents, and carry digital signature. Submitting
Director of provincial/district social security office to request Vietnam
Social Security to grant approval on management software.
1.3. Every month, consolidating detailed
reports on employers that make late payment of premiums of social insurance,
health insurance, unemployment insurance, occupational accident and
occupational disease insurance (Form No. B03-TS); Report on late payment of
premiums of social insurance, health insurance, unemployment insurance,
occupational accident and occupational disease insurance (Form No. B03a-TS),
Report on employees in the employer who make late payment of social insurance,
health insurance, unemployment insurance, occupational accident and
occupational disease insurance (Form No. B03b-TS) of the district social
security office, the whole province and the whole country in the preceding
month.
2. Inspection division
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 37. Calculation
of late payment interest on insurance premiums
1. If an employer who pays premiums
of compulsory social insurance, health insurance, unemployment insurance or
occupational accident and occupational disease insurance late compared
with the prescribed time limit for 30 days or more, he/she shall pay the
interest on unpaid insurance premiums.
2. Method for interest calculation: on
the first day of month
3. The late payment interest on premium of
compulsory social insurance, health insurance, unemployment insurance or
occupational accident and occupational disease shall be calculated as follows:
Lcdi = Pcdi x k
(VND) (1)
Where:
* Lcdi: The late payment interest on premiums
of compulsory social insurance, health insurance, unemployment insurance or
occupational accident and occupational disease insurance calculated in the month
i (VND)
* Pcdi: Insurance premium that is paid late and subject
to interest in the month i. It shall be calculated as follows:
Pcdi = Plki -
Spsi (VND) (2)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Plki: Total accumulated insurance
premiums until the end of the month preceding the month i (excluding
late-payment interest and unpaid interest in the previous periods75 (if any)).
Spsi: Insurance premiums payable whose payment
is not overdue.
They shall
be specified as follows:
+ In case of monthly payment of insurance
premiums: Spsi shall equal to the monthly premiums of the month preceding the
month i;
+ In case of quarterly or biannual payment of
insurance premiums: Spsi shall equal to the total monthly premiums payable of the
months preceding the month i in which the premiums are not mature.
* k: rate of late payment interest at
the time of interest calculation (%). It shall be specified as follows:
- Regarding compulsory social insurance,
unemployment insurance, occupational accident and occupational disease
insurance, k shall be equal to 2 times the monthly average investment interest
rate of social insurance fund of the preceding year announced by Vietnam Social
Security.
- In case of health insurance, k shall
be equal to 2 times the monthly interest rate of the interbank market with a
term of 9 months announced by the State Bank of Vietnam on the Portal of the
State Bank of Vietnam in the preceding year. If the interest rate of interbank
market of the preceding year has its term other than 09 months, the interest rate of the term
preceding the 9-month term shall be applied.
Example 12: Calculation of late payment
interest on insurance premiums in case of monthly payment:
The enterprise B makes monthly payment
of insurance premiums. Until the end of February, 2016, the enterprise B makes late payment of 76 200.000.000 VND for premiums of
social insurance, unemployment insurance and occupational accident and
occupational disease insurance and 35.000.000 for health insurance premiums. In which,
the premiums payable of social insurance, unemployment insurance and
occupational accident and occupational disease insurance in February, 2016 are
100.000.000 VND and the health
insurance premiums payable is 20.000.000 VND. If the average interest rate of
investment in social insurance, unemployment insurance, occupational accident
and occupational disease insurance funds is 6.39 % per year and the interest
rate of inter-bank market for a term of 9 months announced by the Vietnam State
Bank is
6.5% per year,
the late payment interest shall be calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
kbhxh
= 2 x 6,39%/12= 1,0650%
The rate of late-payment interest on
health insurance premium shall equal kbhyt = 2 x 6,5%/12 = 1,0833%
The abovementioned formula shall be
applied to calculate the late payment interest on insurance premiums of the
enterprise B on March 01, 2016 as follows:
The late payment interest on premiums of
social insurance, unemployment insurance or occupational accident and
occupational disease insurance
shall
be 1.065.000 VND [(200.000.000 VND – 100.000.000 VND) x 1.0650%].
The late payment interest on health
insurance premiums shall be 162.495 VND [(35.000.000 VND – 20.000.000 VND) x 1,0833].
The total late payment interest on
insurance premiums that shall be paid by the enterprise B in March, 2016 shall
be 1.227.495 VND (1.065.000 VND + 162.495 VND).
Example 13: Calculation of late payment
interest on insurance premiums in case of quarterly or biannual payment. The
following example shows the calculation of late payment interest on premiums of social
insurance, unemployment insurance and occupational accident and occupational
disease insurance. The calculation of late payment interest on health insurance
premiums is similar
The enterprise C makes quarterly payment
of insurance premiums from January, 2016. Until the end of May, 2016, the
enterprise C makes
late payment78 of 350.000.000 VND for premiums of social insurance and
unemployment insurance. In which, the premiums payable of social insurance, unemployment
insurance and occupational accident and occupational disease insurance in
April, 2016 are 100.000.000 VND and those in
May, 2016 are 110.000.000 VND.
In May, 2016 and June, 2016, the late
payment interest on social insurance, health insurance, unemployment insurance
and occupational accident and occupational disease insurance paid by the
enterprise C shall be calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If the rate of late payment interest is
1,0650% as
calculated in Example 1, according to
the formula (1), the monthly late payment interest ( May and June, 2016) (Lcd6)
shall be 1.491.000 VND (140.000.000 VND x 1.0650%).
4. The late payment interest on insurance premiums
receivable in a month shall include the late payment interest accumulated to
the end of the preceding month and the late payment interest on late payment amount of insurance
premiums in this month and specified in Clause 3 of this Article.
Example 14: If the enterprise B
mentioned in Example 12 still fails to pay insurance premiums at the end of
March, 2016 (this enterprise pays nothing), in April, 2016, apart from the
total insurance premiums payable accumulated until the end of February, 2016
(235.000.000 VND), the total
premiums payable in March, 2016 and April, 2016 (240.000.000 VND) and the late
payment interest in March, 2016 (1.227.495 VND), the enterprise B shall pay the late
payment interest on
late payment amount of insurance premiums79 that are accumulated
until the end of February, 2016 which shall be calculated as follows:
The late payment interest on premiums of social
insurance, unemployment insurance or occupational accident and occupational
disease shall be 2.130.000 VND (200.000.000 x 1.0650%);
The late payment interest on health
insurance premiums shall be 379.155 VND (35.000.000 VND x 1,0833%); total amount of late payment
interest shall be 2.509.155 VND (2.130.000 VND + 379.155); total amount that must be paid by the
enterprise B in April, 2016 including (late payment amount of insurance premiums80 and insurance
premiums
payable,
unpaid late payment
interest and arising late payment interest) shall be 478.736.650 VND (475.000.000 VND + 1.227.495 VND + 2.509.155 VND).
If an employer that is no longer located
in the registered business place (missing employer) and has its insurance
premiums payable and late payment interest calculated until the time of leaving
its business place by the social insurance authority wishes to re-operate,
apart from its late
payment premiums payable 82 and late payment interest, the employer shall
pay arising interest on late
payment premiums83
payable calculated from
the time when it suspends its transactions according to the certain interest
rate of each period.
Example 15:
The employer A is no longer located in
the registered business place and its late payment premiums payable 84 are 50.000.000 VND and late payment interest 85 is 7.000.000
VND calculated from January, 2016. In July, 2017, the employer continues
participating in insurance. If the interest rate of premiums of social
insurance, health insurance and unemployment insurance in 2016 is 1% per month
and those in 2017 is 1.2% per month,
apart from the late
payment premiums payable 86 and late payment interest87, the employer A shall pay the arising
interest calculated from January, 2016 to June 30, 2017 and equal to 9.600.000
VND (50.000.000 VND x 1% x 12 months + 50.000.000 VND x 1.2% x 6 months).
5. Annually, within the first 15 days of January,
the Vietnam Social Security shall notify the monthly average interest rate
according to the average interest rate prescribed in Points a and b Clause 3
Article 6 of the Prime Minister’s decision No. 60/2015/QD-TTg dated November
27, 2015 on financial management in term of social insurance, health insurance
and unemployment insurance and administrative expenses related to social
insurance, health insurance and unemployment insurance to social insurance
authorities of provinces, central-affiliated cities, Ministry of National
Defense and Ministry of Public Security for implementation.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Cases of collection of arrears
88 Collection of arrears due to evasion of
payment according to regulations in Circular No. 20/2016/TT-BTC of the Ministry of
Finance: If
an employer evades payment of insurance premiums, fails to pay insurance
premiums for sufficient participants, fails to pay sufficient insurance
premiums or appropriates insurance premiums ("hereinafter referred to as
"evade payment of insurance premiums”) and its violations are discovered
through results of specialized inspection in term of payment of insurance
premiums or concluded by the competent authority, the social security agency from January
01, 2016, apart from insurance premiums payable, the interest on insurance
premiums payable and period of evasion and late payment interest shall also be
collected as follows:
a) Regarding the entire period of evasion before
January 01, 2016, the rate of late payment interest in 2016 shall be applied;
b) Regarding the period of evasion from January
01, 2016 onward, the annual rate of late payment interest at the time when the
evasion of payment of insurance premiums is discovered shall be applied;
1.2. Collection of arrears in the cases where
Vietnamese guest workers terminate their labor contract and come back home to
pay unpaid insurance premiums for the abroad working period: If a Vietnamese
guest worker coming back home pays unpaid social insurance premiums after at
least 6 months from the day on which his/her labor contract is terminated, the
arrears on social insurance premiums will include social insurance premiums payable
as prescribed by law and interest thereon.
1.3. Collection of arrears due to increase in
the monthly salary as the basis for payment of social insurance, unemployment
insurance, occupational accident and occupational disease insurance: If an
employee pays insurance
premiums after
6 months from the day on which the competent person signs the decision on or
labor contract (appendix of labor contract) for increasing the pay scale or
increasing monthly salary and allowances as the basis for paying insurance
premiums, the arrears shall include premiums payable as prescribed by law and
the interest thereon.
1.4. Arrears in other cases shall be
collected in accordance with regulations issued by competent authority.
2. Conditions for collecting arrears
2.1. Competent authorities or social security agencies are required to
collect arrears
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.3. 89 Submitted dossiers
which are adequate and correct as per regulations laid down in Appendix 02.
a) If any employer is in arrears that need to be recovered
for the accumulated period of less than 03 months, the collecting officer shall
be responsible for checking submitted dossiers according to Appendix 02 before
collection.
b) If any employer is in arrears that need to be recovered
for the accumulated period between 03 months and 06 months, within 07 days of
receipt of all legally required dossiers, the collecting officer shall be
responsible for preparing the working minutes (Form No. D04h-TS) for submission
to the Director of social security agency to seek his/her approval.
c) If any employer is in arrears that need to be recovered
for the accumulated period of at least 06 months, within 07 days of receipt of
all legally required dossiers, the collecting officer shall be responsible for
preparing the working minutes (Form No. D04h-TS) for submission to the Director
of social security agency to request him/her to conduct am adhoc inspection and
take any action under regulations.
3. Salary as the basis for collecting
arrears and rate of collection
3.1. The salary as the basis for collecting
arrears is the employee’s monthly salary as the basis for paying insurance
premiums in accordance with regulations of law corresponding to the period of
collection of arrears which is specified in the employee's social insurance
book.
3.2. Rate of collection shall be equal to
rate of the monthly salary as the basis for payment of insurance in certain
periods prescribed by the State.
4. Collected amount
4.1. Total collected amount shall be equal to
the total insurance premiums and interest thereon.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Where:
Ltt: the collected interest;
v: Quantity of months of evasion in the year j
subject to collection of arrears;
y: Quantity of year subject to the collection of
arrears;
Pttij: Arrears on insurance
premiums of the month i in the year j which shall be collected;
Nij: Period of evasion
which is equal to quantity of months from the month I in the year j to the
month preceding the month of collection and shall be calculated as follows
Nij = (T0 -
Tij) - 1 (4)
Where:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Tij: Month in which the Pttij arises
(solar month);
kj: 90 Rate of accrued
interest (%)
- With respect to collection of arrears on compulsory SI,
HI, UI and OADI premiums
prescribed
in point 1.1, clause 1 of this Article, if evasion of payment of these premiums takes place
before January 1, 2016, kj shall be the month-based late
payment interest rate applicable in 2016; if evasion of payment of these premiums takes place
from January 1, 2016 onwards, kj shall be the month-based late payment interest rate
applicable in each respective year.
- In case of collection of arrears on compulsory SI premiums according to
point 1.2 and collection of arrears on compulsory SI, UI and OADI premiums according to point 1.3 Clause 3 of this
Article, kj shall be
equal to the average rate of interest on investments of the social security
trust fund determined in the year preceding the computation year.”
Example 16: The enterprise M evades payment of
social insurance
premiums.
In May, 2016, the social security
agency discovers
the evasion and decides to collect unpaid social insurance premiums from the
enterprise M. Insurance premiums
and
interest to be collected shall be specified in the following table:
Unit: VND
No.
Month of
evasion
Evaded
insurance premiums in the month
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Interest
rate (%/month)
Interest
1
1/2015
50.000.000
15
1,065%
7.987.500
2
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
60.000.000
14
1,065%
8.946.000
3
5/2015
65.000.000
11
1,065%
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4
6/2015
70.000.000
10
1,065%
7.455.000
Total
245.000.000
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
32.003.250
If the enterprise M fails to pay arrears
on social insurance premiums
(245.000.000 VND) and interest
(32.003.250 VND) in May 2016,
in June 2016, apart from the arrears on social insurance premiums and the
interest, insurance premiums payable in June 2016, late payment amount91 and late payment
interest (if any) prescribed in Point 4.1 Clause 4, the enterprise M shall pay
the late payment interest on unpaid social insurance premiums92
equal to 2.609.250 VND (245.000.000 VND x 1,065%).
4. 93 When updating
collection data as per Clause 1 of Article
33b, the collecting officer shall check and compare them with data on lump-sum social insurance benefits or unemployment insurance benefits
nationwide. If the arrears recovery period matches the period of entitlement to
unemployment
insurance
benefits or the one-year period of termination of employment for which the
one-off payment of social
insurance
benefits is received, Form No. C19-TS shall be signed and sent to the social insurance benefit
management division/team.”
Article 39. 94
(annulled)
Chapter VI
MANAGEMENT
OF COLLECTION OF INSURANCE PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOKS AND
HEALTH INSURANCE CARDS
Section 1. PLANS
FOR COLLECTION OF INSURANCE PREMIUMS AND ISSUANCE OF TEMPLATES OF SOCIAL
INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 40. 95 (annulled)
Article 41. Plans for
use of templates of social insurance books and health insurance cards
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Regarding the Provincial Social Security
Office: The division
for contribution
collection,
social insurance books and health insurance cards97, according to
the demand
for using social
insurance books and health insurance cards of employers under its management, the plan for using
social insurance books and health insurance cards made by district social security office and quantity of
redundant social insurance books and health insurance cards, formulate a plan
for using templates in the following year using the specimen K02-TS and send it
to the Vietnam Social Security (Division for contribution collection, social insurance
books
and
health insurance cards) before 01 July every year.
3. In case of adjustments to plans,
social security
offices of
provinces or districts, according to actual demands, shall make adjustments to
plans for using templates using the specimen K02-TS and send them to Vietnam
Social Security (Division
for contribution
collection,
social insurance books and health insurance cards99) before 01 July of the year of
implementation.
Section 2. MANAGEMENT
OF COLLECTION OF INSURANCE PREMIUMS
Article 42. Management
of participants
1. An employee who signs at least 2
labor contracts with different employers shall pay premiums of social
insurance and
unemployment
insurance according to the first labor contract, pay health insurance premiums
according to the labor contract with highest salary and pay premiums of
occupational accident and occupational disease according to each labor
contract.
2. An employee who works under a labor
contract (excluding employees working under labor contracts without definite term prescribed in
the Government's Decree No. 68/2000/ND-CP dated November 17, 2000 on labor
contracts for certain jobs in administrative authorities and public service
providers) in an administrative authority or a public service provider shall
pay insurance premiums according to his/her salary specified in his/her labor
contract.
3. An employer that is allowed to
suspend the payment to the retirement and death benefit fund shall still make
payment to the sickness and maternity fund, occupational accident and
occupational disease fund, health insurance fund and unemployment insurance
fund. When the period of suspension from payment of insurance premiums has
expired, the employer shall continue paying insurance premiums according to the
registered payment method and paying premiums for period of suspension from
payment to the retirement and death benefit fund. The insurance premiums in the period
of suspension shall not be subject to the late payment interest.
Within the period of suspension, if an
employee takes leave, moves
or wishes to receive social insurance benefits, his/her employer shall pay
sufficient insurance premiums and late payment interest (if any) for this
employee to confirm his/her social insurance book.
4. An employee who does not work or
receive salary for at least 14 working days in a month is not required to pay
social insurance premiums
in
this month. This period shall not be included in the payment period of
social insurance premiums.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
6. If an employee who takes leave due to
maternity for at least 14 working days in a month, both he/she and his/her
employer are not required to pay premiums of social insurance, unemployment insurance, occupational
accident and occupational disease; this period will be included in the payment
period of social insurance premiums and his/her health insurance premiums will be
paid by the social insurance authority.
The maternity leave period shall be
specified in his/her social insurance book according to the monthly salary as
the basis for paying social insurance of the month preceding the leave month.
In the leave period, if his/her salary is increased, the new salary shall be
applied from the time of increase in his/her salary.
If an employee who is doing an arduous, toxic,
hazardous or dangerous or
extremely arduous,
toxic, hazardous or dangerous job included in the list issued by the Ministry
of Labor, War Invalids and Social Affairs and the Ministry of Health or is
working in areas with a region-based allowance coefficient of 0.7 or higher
leaves his/her jobs due to maternity, the leave period shall be included in the
period of doing an arduous,
toxic, hazardous or dangerous job or an extremely arduous, toxic, hazardous or
dangerous job or working in areas a region-based allowance coefficient of 0.7
or higher.
6.1. If a labor contract expires while an
employee takes leave due to maternity, the maternity leave period from the time
where he/she leaves the job to the time where his/her labor contract expires
shall be included in the payment period of social insurance premiums and the leave
period after her labor contract expires shall not included in the payment
period of social insurance premiums.
6.2. The maternity leave period of an
employee who terminates his/her labor contract or employment contract or quits
her job before giving birth or adopting a child who is under 6 months shall not
be included in the payment period of social insurance premiums.
6.3. If a female employee returns work before
the prescribed leave period of childbirth expires, the maternity leave period
from the time of leaving to the time of returning shall be included in the
payment period of social insurance premiums; she and her employer shall pay
insurance premiums from the time of returning onwards.
6.4. If the father or the direct fosterer,
intended mother, intended father or the direct fosterer who is entitled to
maternity benefits do not take leave, he/she and his/her employer will still
pay insurance premiums.
7. If an employee is held in temporary
detention or temporarily suspended from his/her job for investigation and
consideration his/her violations, this employee and his/her employer are
allowed to suspend paying premiums of social insurance, unemployment insurance and occupational
accident and occupational disease insurance but shall pay health insurance
premiums with the monthly premiums of 4.5% of 50% of the monthly salary which
he/she is received in accordance with regulations of law. After the period of
temporary detention or temporary suspension, if the competent authority finds
that there is no violations, the employee and his/her employer shall pay
premiums of
social
insurance, unemployment
insurance and occupational accident and occupational disease insurance
according to the monthly salary as the basis for paying compulsory social
insurance premiums and pay health
insurance premium according to the salary retrospectively paid for the period
of temporary detention or temporary suspension and are not required to pay
interest on unpaid insurance premiums.
8. If an employee who stops working in
accordance with regulations of law on labor still receives salary, he/she or
his/her employer shall pay insurance premiums according the monthly salary
received by the employee during the stopping period.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Payment methods
1.1. 100 Wire transfer:
Transferring insurance premiums
to
collection accounts of social security agencies opened by banks or state
treasuries or via smart facilities."
1.2. Cash
a) Employers and participants shall pay insurance
premiums in cash at state banks or treasuries.
b) If an employer or a participant pays insurance
premiums before 4 PM in a day, the social security agency shall transfer all
collected cash from the employer or participant to the collecting account
opened in the state bank or treasury.
2. 101 (annulled)
3. Refund of of insurance premiums
3.1. Insurance premiums shall be refunded if:
a) An employer that dissolves, goes bankrupt or
shuts down its operation in accordance with regulations of law or moves its registered place
pays more than prescribed insurance premiums.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) An employer that transfers insurance premiums
to a collecting account is not under the management of the social security agency of the province
or the district.
d) Amount of money transferred to the collecting
account by an employer or individual is not used for paying insurance premiums.
dd) A treasury or bank records a wrong amount into
the collecting account.
e) 102 If a person has at
least 2 social insurance books with the same payment period of social insurance
and unemployment insurance according to instructions in Official Dispatch No.
25/LDTBXH-BHXH dated January 01, 2016 of the Ministry of Labor, War Invalids
and Social Affairs on the refund of premiums of social insurance and
unemployment insurance, the social security agency shall refund premiums
which has been paid to the retirement and death benefit fund and unemployment
insurance fund by this person and his/her employer (including social insurance
and unemployment insurance premiums that shall be paid by his/her employer and
excluding interest) to this person. The social security agency managing the place
where the employee is working or residing shall refund premiums and re-issue
the social insurance book to the employee according to the regulations of
Clause 2, Article 46.
g) An employer pays social insurance premiums for employees
who are not required to participate in compulsory social insurance.
3.2. Assignment of implementation
Social security agencies shall refund insurance
premiums from their collecting accounts to employers and participants under
their management.
3.3. 103 Refund procedures
a) Application for refund
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Regarding the case prescribed in
subpoints b and e of
point 3.1 of this Clause, the employer shall complete
Form No. TK1-TS, enclosing:
+ Social insurance books held by voluntary social insurance participants,
and all of social
insurance books
held by participants whose social insurance and unemployment insurance participation period
matches.
+ A certified true copy or a copy attached to the
primary copy of the death certificate in case of the participant’s death.
- In case of refunding health insurance
premiums
to multiple persons classified into the same group of participants, PCs of
communes, collectors104/education institutions105 shall compile a
list of participants requesting refund by using the Form No. D03-TS for
submission to the social security agency.
- In other cases, the employer, bank or state
treasury shall make the written request.
b) Divisions/groups for contribution collection, social insurance books
and health insurance cards106.
- Collecting officials shall compare social insurance books and health insurance cards with the
national collection database. If compared data are correct, they shall be
gathered in the reserved data storage to have social insurance benefits paid. When
completely handling data for payment of insurance benefits, applications shall be
automatically stored for refunding purposes.
-107 Division/group for contribution collection, social insurance books
and health insurance cards shall cooperate with Planning-Finance Division/Group in uncovering
reasons and determining redundant insurance premiums, premiums paid by another
authority, employer or individual, premiums transferred or accounted wrongly to
collecting accounts,
which must be refunded to employers, participants and state budget; determining remuneration paid to
collectors, making enquiry form (using Form No.01) and submitting to Director
of District/provincial social security office.
-108 Director of District/provincial
social security office shall issue Decision on refund (Form No. C16-TS), send 01 copy of the
Decision to Planning-Finance Division/Group and store 01 copy of the Decision
at Division for Division/group for contribution collection, social insurance
books and health insurance cards. If a bank or state treasury wrongly does
accounting, a copy of the decision shall be sent to the bank or state
treasury for control. A
copy of Decision on recovery of remuneration for collector (Form No. C16a-TS) shall
be sent to Planning-Finance Division/Group for monitoring the recovery, and Receiving
Division so that such Division send the Decision to collector in order to recover
remuneration paid to the collector.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Section 3. 109 ISSUANCE
AND MANAGEMENT OF TEMPLATES OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE
CARDS
Article 44. 110 Management
of templates of social insurance books and health insurance cards
1. Templates of social insurance books and health insurance cards shall be
printed and dispensed to social security offices of provinces, the Ministry of National
Defense and the People’s Public Security by Viet Nam Social Security.
2. Printing, stocking, delivery,
inventory, destruction of and accounting for templates of social insurance books and health insurance cards shall comply with applicable
regulations.
3. Responsibilities for management of templates of social
insurance books
and health
insurance cards
3.1. Department for contribution
collection, social insurance books and health insurance cards111
- Gather demands for templates of social
insurance books
and health
insurance cards nationwide
and submit the procurement plan to the General Director.
- Cooperate in accelerating and
inspecting quality and progress of printing of templates in accordance with
regulations.
- Monitor and regulate the dispensing
and use of social
insurance book and health insurance templates.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Implement plans for printing templates approved by the
General Director in accordance with regulations.
- Take charge of and cooperate with Department for
contribution collection, social insurance books and health insurance cards112
in pushing for and inspecting the progress of printing and quality of social insurance book
and health insurance card templates under contracts.
- Monitor and urge printing service
providers to transfer the predetermined quantity of templates to social
security offices
of
provinces within the prescribed period.
- Transfer a copy of B/L proving the
delivery of templates
to
the Department
for
contribution collection, social insurance books and health insurance cards 113
for the purpose of monitoring of the printing progress.
3.3. District/provincial social
security office
a) Planning-Finance divisions/teams
- Receive templates and submit a report on templates of which
quantity, serial numbers or quality is not correct to the Vietnam Social
Security (via
Department for
contribution collection, social insurance books and health insurance cards114).
- According to a plan for dispensing templates approved by the
leader, they shall be delivered in accordance with regulations.
- Take charge of receipt and management
of received
templates;
keep damaged SI books
and
HI cards transferred by the Division for contribution collection, SI books and HI cards115/district social
security office
in accordance with regulations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Consolidate the quantity of templates, monitor and
regulate the use of
templates.
- Dispense templates to each officer
in charge of printing SI books
and
HI cards for use. If templates
are
dispensed to officers for use, this division/group shall issue a receipt of templates (Form No.
C08-TS).
- Officers who directly print SI books and HI cards
shall maintain dispensed templates
(including
damaged
templates).
If a template
is
printed wrongly, it shall be cut at its corner.
- Before February 01 every year, the
Division for contribution collection, social insurance books and health
insurance cards117 or the district social security office shall make a
list of damaged SI books
and
HI cards in the previous year (due to the printing or storage process) to
transfer it to the provincial
social
security agency.
Article 45. 118 Inventorying and destruction of SI book and HI card
templates
1. Inventorying SI book and HI card templates
a) Regularly, at the end of a quarter and year,
the social security office
of
each province or each district shall make an inventory of templates to confirm the
quantity and serial number of templates actually in stock and the discrepancy between
data on the quantity of templates
compared
with those specified in accounting records.
b) An inventorying group of a province or a
district shall be composed of the leader of the social security office of the province
or district; Divisions/groups for contribution
collection, social insurance books and health insurance cards119; Planning-Finance
divisions/teams; offices.
The
inventorying of templates shall be
documented in a report by using the Form No. C32-HD issued together with the Circular
No.107/2017/TT-BTC. The report
shall specify reasons for overstocking or understocking of specimens and
responsibilities of collectives and individuals and propose how to deal with
this issue.
2. Destruction of damaged SI books and HI cards
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Before March 15 every year, damaged SI books
and HI cards that are kept at the office's warehouse for more than 01 year shall be
destroyed and a record on destruction of SI books and HI cards using the Form
No. C10-TS shall be made.”
c) Department for contribution
collection, social insurance books and health insurance cards121 shall supervise and
inspect the destruction of SI books, HI cards by provincial social security offices.
Section 4. 122 REPRESENTATION
AND MANAGEMENT OF DATA OF SI BOOKS AND HI CARDS
Article 46. 123 Contents
of SI books and combined SI books
Contents of an SI book and the combined
SI book held by a person possessing at least 2 SI books shall be managed under
Article 33b.
1. Representation and confirmation of
the SI, HI, UI and OADI contribution period in an SI book
1.1. Contents of an SI book must be adequate
in each corresponding stage in proportion to the contribution amount and
working conditions of the SI, HI, UI and OADI participant (even when he/she
does not work and receive wages for at least 14 working days in a month due to
his/her leave for enjoyment of sickness, maternity or paternity insurance
benefits; his/her non-paid leave; suspension of his/her labor contract).
1.2. As regards a unit that pays 124 insurance
premiums late,
if an employee is eligible to receive SI benefits or terminates the labor or
employment contract, the unit shall pay insurance premiums in full,
including late payment interest, in accordance with regulations, and the social
security agency shall confirm his/her SI book to promptly pay SI and
UI benefits to him/her.
If the unit has not yet paid in full,
confirmation of the SI book till the date of payment of insurance premiums shall be given.
After successfully recovering late payment amount of insurance premiums125, the
additional confirmation shall be given on the SI book.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Combination of SI books and refund
In case where a person possessing at
least 2 SI books requests his/her books to be combined, the offical of Division/group for
contribution collection, social insurance books and health insurance cards 126 shall compare
contents of SI books and the database; make a list of persons requesting
combination of SI books (Form No. C18-TS) and transfer it to the official of Division/group for
contribution collection, social insurance books and health insurance cards127
to perform the following activities:
+ If the SI contribution periods shown in SI
books do not match, the past contributions shown in SI books shall be combined
in the database and numbers of old SI book numbers shall be invalidated.
+ If the SI contribution periods shown in SI
books match, the official
shall
issue the refund decision (Form No. C16-TS) to the employee as per point 3.3.b of Clause 3 of Article 43.
3. 128 If an employee
possessing the SI book with the reserved contribution period issued by the
social security agency of the Ministry of National Defense or the Ministry of
Public Security registers to continue participating in insurance or receive
insurance benefits, Division/group for contribution collection, social insurance
books and health insurance cards129 shall update data and compare contents of the
SI book with data on the period of contribution to insurance provided by the
social security agency of the Ministry of National Defense or the Ministry of
Public Security.
4. The period of past contribution shown
in the book possessed by the employee transferred to other employing unit shall
be transferred to that receiving unit for its recording of the period of
succeeding contribution.
5. Authority to sign on the SI book
5.1. Directors of social security offices of provinces
and districts may scan signatures in software before printing the signed books
out.
5.2. Directors of social security offices of provinces
and districts shall take control of their seals under applicable regulations of
Viet Nam Social Security.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Data on HI cards shall be centrally managed and
interlinked with collection data. Medical facilities receiving health insurance
cards from patients shall search for information on health insurance cards on
the portal of information on assessment of health insurance cards to determine
validity of each HI card.
2. Validity of a health insurance card
shall be proportionate to the paid health insurance premium (except the HI
card of a child under 6 years of age). The effective date of an HI card shall
be regulated as follows:
2.1. Health insurance cards issued to the
participants prescribed in Clauses 1, 2 and 3; points 4.1, 4.1a and 4.2 of Clause 4 of Article 17
shall be valid from the date in which health insurance premium is paid, except
for the following participants whose HI cards are validated as follows:
a) A health insurance card issued to an employee
entitled to the unemployment benefit shall be valid from the first month in
which he/she receives the unemployment benefit as stipulated in the decision
issued by a competent authority.
b) With regard to participants specified in point
3.5 of Clause 3 of
Article 17:
- The HI card of a child born before
September 30 shall be valid till the end of September 30 of the year in which
the child reaches 72 months of age;
- The HI card of a child born after
September 30 shall be valid till the end of the last day of the month in which
the child reaches 72 months of age.
c) The HI card of the person entitled to monthly
social welfare payments shall be valid from the date of receipt of social
welfare payments prescribed in the decision of the PC of a district.
d) Health insurance cards of people in poor
households and ethnic people living underprivileged or extremely
underprivileged socio-economic areas, island communes or districts; people in
near-poor households, of whom health insurance premiums are fully paid by the
state budget, shall be valid from the date specified in the decisions on
approval of the lists issued by competent state authorities.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
e) Health insurance cards of organ donors shall
be valid for use immediately after organ donation.
g) Regarding students:
- General education students:
+ Health insurance cards of 1st -
grade students shall be valid from October 01 of the first year at the elementary education
level;
+ Health insurance cards of 12th -
grade students shall be valid till the end of September 30 of the year in which
they study at that grade.
- Students of higher education
institutions and vocational education institutions:
+ Health insurance cards of students in the first
year of the course shall be valid from the day on which they start their
courses, except in case where health insurance cards of 12th-grade
students are still in use.
+ Health insurance cards of students in
the ending year of their courses shall be valid till the end of the ending
month of the course.
2.2. Health insurance cards of people referred
to in point 4.3 of Clauses 4, 5 and 8 of Article
17 who continuously participate in the HI scheme shall be valid from the date
of payment of HI
premiums.
Health insurance cards of persons participating in HI for the first time or
participating in at least 3 consecutive months in the financial year shall put
to use 30 days after the date in which participants pay HI premiums.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. HI participants may change their
registered primary healthcare establishments in the first month of each
quarter.
4. Employees entitled to sick, maternity
and paternity leave shall continue to use existing HI cards and shall not be
allowed to have their HI cards replaced. If employees take unpaid leave during
which their units complete documentation of maternity or paternity leave, the validity
period between the month of maternity or paternity leave to the expiry date of
the issued health insurance card shall be recorded.
Example 18: Mrs. Nguyen Thi A works for
and pays insurance premiums
to
the company M from July 2016. In February 2017, Mrs. A applies for unpaid leave
from March 2017 and is permitted by the company M. The company M notifies a
decrease in Mrs. A’s insurance premiums to the social security agency from March 2017.
The social insurance agency reduces the validity of Mrs. A’s health insurance
card from March 1, 2017. In May 2017, the company M makes a declaration of Mrs.
A’s paid maternity leave from May 1, 2017. Mrs. A's health insurance card shall
be specified to be valid from May 1, 2017 to the expiry date specified in the
issued card by the social security agency.
5. Health insurance cards already issued
to employees taking long-time sick leave or leaving to receive retirement
pensions shall continue to be in use till the end of the month in which their
units notify the decrease. New HI cards shall be valid from the first day of
the month succeeding the month of notification of the decrease.
6. If employees still pay monthly HI premiums when being
detained, held in custody or temporarily suspended from work due to
investigation and judgement whether they have committed violations against
laws, their HI cards already issued shall continue to be valid. If competent
authorities find that they are guilty, their HI cards shall be used till the
end of the month in which their units notify decreases.
7. Provincial social security offices shall extend
the validity period of HI cards in the administrative database, and shall not
print out any new HI cards (except if these HI cards are lost, damaged or get
tampered with).”
Chapter VII
SYSTEMS
OF DOCUMENTS AND FORMS AND REGIMES FOR INFORMATION AND REPORT
Article 48. 132 Systems
of documents and forms
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 49 133 . Regimes
for information and report
1. The social security office of each
province or district shall monitor and make a report on collection of insurance
premiums and issuance of social insurance books and health insurance cards using forms prescribed by
this document.
2. Duration of making and sending
reports
2.1. Reports sent to social security offices of provinces by
social security
offices of
districts
- A monthly report shall be made and
sent before the 5th
day
of the following month
- A quarterly report shall be made and
sent before the 10th day of the first month of the following
quarter.
- An annual report shall be made and
sent before January 25 in the
following year.
2.2. Reports sent to Vietnam Social Security
by
social security offices of provinces
- A monthly report shall be made and
sent before the 5th day of the following
month
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- An annual report shall be made and
sent before January 25 in the following year.
Chapter VIII
IMPLEMENTATION
Article 50.
Responsibilities of participants, employers and collectors 134
1. Responsibilities of participants
1.1. Provide accurate and sufficient
information about participation in insurance; submit adequate documents and
follow the instructions hereof.
1.2. Take legal responsibility for
information provided in the application for participation in social insurance,
health insurance and unemployment insurance; in documents provided for the
employer and social security agencies.
1.3. Protect the social insurance book and
health insurance card.
2. Responsibilities of employers and
collectors135
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Prepare documents, pay insurance premiums in
accordance with this document and relevant laws. In the cases where the
employer fails to notify the social security agency of decrease in number
of employees
in
a month, the employer shall pay health insurance premiums incurred in that
month and the health insurance cards are valid until the end of the month.
b) Take legal responsibility for preparation and
retention of the participants’ documents and the employer’s documents.
c) Provide adequate information and documents
about payment of insurance premiums and receipt of insurance benefits in case
of changes or at the request of competent authorities or social security agencies.
d) Provide training for employees in regulations
of law on insurance.
dd) Cooperate with social security agencies in implementation of regulations of
law on insurance.
2.2. Collectors136 /education institutions137
a) Follow instructions in this document; protect
and use receipts provided by social security agencies, compare the receipts
and amounts received.
b) Provide participants with information about
insurance premiums, methods of payments, collectors, social insurance and
health insurance benefits
according to regulations.
c) Take legal responsibility for preparation and
submission of the participants’ documents and insurance premiums according to
regulations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 51.
Responsibilities of social security agencies:
1. District social security office
1.1. Organize the collection of insurance
premiums and issuance of social insurance books and health insurance cards
regarding participants assigned and instructed in this document.
1.2. Organize the verification of contents
declared by participants and employers and propose penalties for incorrect
declaration on accordance with regulations and law.
1.3. Consolidate and report on collection of
insurance premiums and late payment interest; quarterly or annually issue
social insurance books and health insurance cards in accordance with
regulations and law.
1.4. Retain applications for participating in
insurance; documents on collection arrears on insurance premiums in accordance
with instructions in this document and regulations of law.
1.5. Provide accurate, adequate and timely
information and documents related to payment or receipt of insurance benefits
at the request of competent authorities.
1.6. 139 Director of the social
security office
of
the district shall assign officials, public employees and employees appropriate for
their specializations in the professional division to duly perform the
professional division’s tasks stipulated in this written document in order to
carry out the procedures for collection of insurance premiums, issuance of
SI books and HI cards. Officials,
public employees and employees
shall
be legally responsible to Directors of social security offices of provinces
and districts for assigned tasks even when they leave to receive insurance
benefits or are reassigned to other position."
1.7. Instruct medical facilities under health
insurance to search for information on health insurance cards on the portal of
information on assessment of health insurance cards.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.1. Organize the collection of insurance
premiums and issuance of social insurance books and health insurance cards
regarding participants whose insurance premiums collected directly by the provincial social security office in accordance
with regulations and law.
2.2. Assign tasks to its affiliated divisions
and divisions affiliated to provincial social insurance offices of districts in
accordance with instructions prescribed in this document.
2.3. Consolidate and report on
collection of insurance premiums and late payment interest; quarterly or
annually issue social insurance books and health insurance cards in accordance
with regulations and law.
2.4. Provide instructions on, inspect and
accelerate the collection of insurance premiums and issuance of social
insurance books and health insurance cards by social security agencies of districts.
2.5. 140 Approve and appraise finalization of premiums of social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance that have been collected for district social
security offices on a quarterly and annual basis according to regulations.
2.6. 141 Closely manage the
receipt and use of SI book and HI card templates in accordance with
regulations of this document.”
2.7. Planning-Finance division,
division settling social insurance benefits, division assessing health
insurance, division receiving applications and returning results related to
administrative procedures, technology and information division, officials and
offices shall
cooperate with Division for contribution collection, social insurance books and
health insurance cards142 in formulating plans for collections
of insurance premiums, issuing social insurance books and health insurance
cards, managing software and dealing with relevant problems and managing
applications.
2.8. Go through procedures for using database
in conformity with functions, duties and procedures for collection of insurance
premiums and issuance
of
social insurance books and health insurance cards regarding social insurance offices of provinces
and districts in accordance with regulations and law.
2.9. Provide accurate, adequate and timely
information and documents related to payment or receipt of insurance benefits
at the request of competent authorities.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2.11. Instruct medical facilities under
health insurance to search for information on health insurance cards on the
portal of information on assessment of health insurance cards.
3. Vietnam Social Security
3.1. 144 Department for contribution
collection, social insurance books and health insurance cards145 , Finance - Accounting
Department
a) Direct, instruct, inspect and urge provincial social security offices to collect
insurance premiums and issue social insurance books and health insurance cards
in accordance with regulations of this document, promptly deal with
difficulties and problems arising during the performance of the abovementioned
tasks.
b) Formulate a plan for inspecting the compliance
with regulations of this document and organize the implementation of the plan
after it is approved.
c) Verify data on collection of insurance
premiums, management and use of templates by provincial social security offices in accordance
with regulations and law.
d) Inspect, survey and assess procedures for
collecting insurance premiums and issuing social insurance books and health
insurance cards gone through by provincial social security offices.
dd) 146 Cooperate with the
information technology center to update and inspect the collection management
software to ensure it meets administrative demands and conforms to the
collection procedures prescribed herein, use and train social security officers
at all levels to use functions of the collection management software.”
3.2. Technology and information center
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Ensure data security, assign tasks to
closely manage data in the software. Professional officials who have recorded
data shall not fix these data without permission. In case of fixing data, only
managers of professional divisions are assigned to fix data after obtaining
written permission of directors of social security agencies in the fiscal year.
c) Manage and use software, technology and
information infrastructure for connection, sharing information and receiving
data related to employers, enterprises and people.
d) 147 Store social insurance
books, health insurance cards and forms that are digitally signed in the shared
database of Vietnam Social Security in order to ensure the implementation of
administrative procedures in the electronic environment, and meet requirements for search and
provision of information for individuals and organizations as prescribed.
3.3. Department of inspection shall cooperate
with employers in implementing sufficient regulations of this document.
3.4. 148 Authorities,
administrations and departments of planning and investment, implementation of
SI policies, HI policies, legal affairs, offices and information technology
centers shall cooperate with Department for contribution collection, social insurance books
and health insurance cards149 in:
a) Making plans for collecting insurance premiums
and issuing social insurance books and health insurance cards; managing
software and deal with relevant problems
b) Providing instructions on collection of
insurance premiums and issuance of social insurance books and health insurance
cards; formulating and adjusting plans for collecting insurance premiums and
regimes for information and report made by social security agencies of Ministry of
National Defense or social security agencies of People’s Public Security in order to ensure the
consistency with this document.
3.5. Within the first 15 days of January
every year, the department of investment fund management shall notify the
monthly average interest rate according to the average interest rate prescribed
in Clause 5 Article 37 to provincial social security offices, social security agencies of the Ministry
of National Defense and social security agencies of People’s Public Security for
implementation
Difficulties that arise during the
implementation of this Circular should be reported to Vietnam Social Security
by provincial social security offices for consideration./.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
CONFIRMED BY
PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Tran Dinh Lieu
2 This legal reference is amended by Decision No. 888/QD-BHXH, which comes
into force from July
01,
2018.
3 Decision No. 888/QD-BHXH comes
into force from July 01, 2018; Decision No. 505/QD-BHXH
comes into force from May
01, 2020; Decision No. 1040/QD-BHXH comes
into force from August 18, 2020; and Decision No. 490/QD-BHXH
comes into force from March
28, 2023.
4 This content is
amended according to Clause 1 Article 2 of Decision
No. 490/QD-BHXH, which comes into force from
March 28, 2023.
5 This content is amended according to
Clause 2 Article 2 of Decision No.
490/QD-BHXH, which comes into force from March 28, 2023.
6 This content is amended according to
Clause 1 Article 1 of Decision No. 505/QD-BHXH, which comes into force
from May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
8 This content is amended according to
Clause 3 Article 2 of Decision No.
490/QD-BHXH, which comes into force from March 28, 2023.
9 This content is amended according to
Clause 2 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
10 This content is amended
according to Clause 3 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
11 This content is amended according to Clause 6 Article 1 of
Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
12 This content is amended according to
Clause 4 Article 1 of Decision No. 505/QD-BHXH , which comes into force from May
01, 2020.
13 This content is added according to
Clause 4 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
14 This content is added according to
Clause 4 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
15 This content is added according to
Clause 5 Article 1 of Decision No. 505/QD-BHXH , which comes into force from May
01, 2020.
16
This
content is amended according to Clause 6 Article 1 of Decision No. 505/QD-BHXH ,
which comes into force from May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
18 This content is amended according to
Clause 8 Article 1 of Decision No. 505/QD-BHXH , which comes into force from May
01, 2020.
19 This content is annulled according to
Clause 92 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
20 This content is amended according to
Clause 9 Article 1 of Decision No. 505/QD-BHXH , which comes into force from May
01, 2020.
21 This content is amended according to
Clause 10 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
22 This content is amended according to Clause
11 Article 1 of Decision No. 505/QD-BHXH , which comes into force from May 01,
2020.
23 This content is amended according to
Clause 12 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
24 This content is amended according to
Clause 1 Article 3 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
25 This content is amended according to
Clause 1 Article 1 of Decision No. 888/QD-BHXH , which comes into force from
July 01, 2018.
26 This content is amended according to
Clause 14 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
28 This content is amended according to
Clause 5 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
29
This
content is annulled according to Clause 92 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
30
This
content is amended according to Clause 15 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
31 This content is amended according to
Clause 15 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
32 This content is amended according to
Clause 15 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
33 This content is amended according to
Clause 16 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
34 This content is amended according to
Clause 17 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
35 This content is amended according to
Clause 17 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
36 This content is amended according to
Clause 19 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
38 This content is amended according to
Clause 6 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
39 This content is amended according to
Clause 20 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
40 This content is amended according to
Clause 21 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
41 This content is amended according to
Clause 22 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
42
This
content is amended according to Clause 22 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
43 This content is amended according to
Clause 23 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
44 This content is added according to
Clause 24 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
45 This content is added according to
Clause 25 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
46 This content is amended according to
Clause 26 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
49 This content is amended according to
Clause 2 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
50 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
51 This content is amended according to
Clause 28 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
52 This content is amended according to
Clause 29 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
53 This content is amended according to
Clause 29 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
54 This content is amended according to Article
1 of Decision No. 1040/QD-BHXH, which comes into force from August 18, 2020.
55 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
56 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
57 This content is amended according to
Clause 30 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
59 This content is amended according to
Clause 2 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
60 This content is annulled according to
Clause 92 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
61 This content is amended according to
Clause 31 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
62 This content is amended according to
Clause 31 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
63 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
64 This content is annulled according to Clause 16 Article 2
of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
65 This content is amended according to
Clause 32 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
66 This content is amended according to
Clause 7 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
67 This content is amended according to
Clause 8 Article 2 of Decision No. 490/QD-BHXH, which comes into force from March
28, 2023
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
69 This content is amended according to
Clause 2 Article 3 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
70 This content is annulled according to
Clause 2 Article 3 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
72 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
73 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
74 This content is amended according to
Clause 9 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
75 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
76 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
78 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
79 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
82 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
83 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
84 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
85 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
86 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
87 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
88 This content is amended according to
Clause 10 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
89 This content is amended according to
Clause 64 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
90 This content is amended according to Clause
2 Article 1 of Decision No. 888/QD-BHXH , which comes into force from July 01,
2018.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
92 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
93 This content is amended according to
Clause 65 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
94 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
95 This content is annulled according to
Clause 16 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
96 This content is amended according to
Clause 5 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
97 This content is amended according to
Clause 5 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
99 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
100 This content is amended according to
Clause 66 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
101 This content is annulled according to Clause 92 Article 1
of Decision No. 505/QD-BHXH , which comes into force from May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
103
This
content is amended according to Clause 68 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
104 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from March
28, 2023
105 This content is amended according to
Clause 2 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
106
This
content is amended according to Clause 4 Article 1 of Decision No. 490/QD-BHXH,
which comes into force from March 28, 2023
107 This content is amended according to
Clause 4 Article 3 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
108 This content is amended according to
Clause 4 Article 3 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
109 This content is amended according to
Clause 69 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
110 This content is amended according to
Clause 70 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
111 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
113 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
114 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
115 This content is amended according to
Clause 5 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
116 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
117 This content is amended according to
Clause 5 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
118
This
content is amended according to Clause 70 Article 1 of Decision No.
505/QD-BHXH , which comes into force from May 01, 2020.
119 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
120 This content is amended according to
Clause 5 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
121 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
123 This content is amended according to
Clause 72 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
124 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
125 This content is amended according to
Clause 6 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
126 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
127 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
128 This content is amended according to
Clause 3 Article 1 of Decision No. 888/QD-BHXH , which comes into force from
July 01, 2018.
129 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
130 This content is amended according to
Clause 73 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
131 This content is amended according to
Clause 4 Article 1 of Decision No. 888/QD-BHXH , which comes into force from
July 01, 2018.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
133 This content is amended according to
Clause 12 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
134 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
135 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
136 This content is amended according to
Clause 1 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
137 This content is amended according to
Clause 2 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
138 This content is added according to
Clause 13 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
139 This content is amended according to
Clause 75 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
140 This content is amended according to
Clause 14 Article 2 of Decision No. 490/QD-BHXH, which comes into force from March
28, 2023
141 This content is amended according to
Clause 76 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
143 This content is amended according to
Clause 77 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
144 This content is amended according to
Clause 78 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
145 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
146 This content is amended according to
Clause 79 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
147 This content is added according to
Clause 15 Article 2 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023.
148 This content is amended according to
Clause 80 Article 1 of Decision No. 505/QD-BHXH , which comes into force from
May 01, 2020.
149 This content is amended according to
Clause 3 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
Đã cập nhật Luật Đất đai 2024 mới nhất