VIETNAM SOCIAL
SECURITY
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 2525/VBHN-BHXH
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Hanoi, August 15,
2023
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DECISION1
PROCEDURES FOR COLLECTING SOCIAL INSURANCE,
HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL
DISEASE INSURANCE; MANAGING SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD
Decision No. 595/QD-BHXH
dated April 14, 2017 of the General Director of the Vietnam Social Security
promulgating procedures for collecting social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance;
managing social insurance book, health insurance card coming into force from
July 1, 2017 is amended by:
Decision No. 888/QD-BHXH
dated July 16, 2018 of the General Director of Vietnam Social Security on
amendment to the procedures for collecting social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance;
managing social insurance book, health insurance card attached to Decision No.
595/QD-BHXH , coming into force from July 1, 2018.
Decision No. 505/QD-BHXH
dated March 27, 2020 of the General Director of Vietnam Social Security on
amendment to the procedures for collecting social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance;
managing social insurance book, health insurance card attached to Decision No.
595/QD-BHXH , coming into force from May 1, 2020.
Decision No. 1040/QD-BHXH
dated August 18, 2020 of the General Director of Vietnam Social Security
promulgating sample report on employment and list of participants to social
insurance, health insurance, unemployment insurance, coming into force from
August 18, 2020.
Decision No. 811/QD-BHXH
dated August 16, 2021 of the General Director of Vietnam Social Security on
amendment to Clause 3 Article 3 of the procedures for collecting social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance; managing social insurance book, health
insurance card attached to Decision No. 595/QD-BHXH , coming into force from May
1, 2020.
Decision No. 490/QD-BHXH
dated March 28, 2023 of the General Director of Vietnam Social Security on
amendment to the procedures for collecting social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance;
managing social insurance book, health insurance card attached to Decision No.
595/QD-BHXH dated April 14, 2017 of the General Director of Vietnam Social
Security and amendment to Article 1 of Decision No. 505/QD-BHXH dated March 27,
2020 of the General Director of Vietnam Social Security, coming into force from
April 1, 2023.
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Pursuant to the Law
on Social Insurance dated November 20, 2014;
Pursuant to the Law
on Health Insurance dated November 14, 2008; the Law on amendment to the Law on
Health Insurance dated June 13, 2014;
Pursuant to the Law
on Occupation dated November 16, 2013;
Pursuant to the Law
on Occupational Safety and Hygiene dated June 25, 2015;
Pursuant to the Law
on Vietnamese Guest Workers dated November 13, 2020;
Pursuant to Decree
No. 61/2018/ND-CP dated April 23, 2018 of the Government implementing
single-window system, connected single-window system in processing
administrative procedures;
Pursuant to Decree
No. 45/2020/ND-CP dated April 8, 2020 of the Government on administrative
procedures on electronic environment;
Pursuant to Decree
No. 107/2021/ND-CP dated December 6, 2021 of the Government on amendment to
Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government implementing
single-window system, connected single-window system in processing
administrative procedures;
Pursuant to Decree
No. 89/2020/ND-CP dated August 4, 2020 of the Government on functions, tasks, powers,
and organizational structures of Vietnam Social Security;
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Pursuant to Official
Dispatch No. 5480/VPCP dated July 7, 2020 of the Office of the Government
promoting the 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 employment declaration service and
procedures for registering, adjusting premium payment to social insurance,
health insurance, and unemployment insurance;
Pursuant to Decision
No. 06/QD-TTg dated January 6 ,2022 of the Prime Minister approving the Scheme
for “Developing data application regarding population, identification, and
electronic authentication serving national digital transformation of 2022 -
2025 period and vision to 2030;
At request of
Director of Department of Book, Card - Payment.
HEREBY
DECIDES:
Article 1. The
Procedures for collecting social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance; managing social
insurance book, health insurance card are attached hereto.
Article 2.3 Decision
No. 595/QD-BHXH coming into force from July 1, 2017, replacing Decision No.
959/QD-BHXH dated September 9, 2015. Documents previously promulgated by the
Vietnam Social Security and contradicting this Decision are expired.
Article 3. Director
of Department of Book, Card - Payment, Chief of Office, heads of entities
affiliated to the Vietnam Social Security; director of social insurance of
provinces and central-affiliated cities are responsible for the implementation
of this Decision./.
PROCEDURES
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Chapter
I
GENERAL
PROVISIONS
Article
1. Scope
1.4 This
document guides applications, forms, professional procedures, rights and
responsibilities of individuals, agencies, entities, and social insurance
authority in collecting social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance; issuing,
recording, managing, and using social insurance book, health insurance card. .
2. Managing of
collection of social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance; issuance, recording, management,
and use of social insurance book and health insurance card in armed forces
shall be guided by the Ministry of National Defense and Ministry of Public
Security, appropriate to the specifics of each Ministry, and compliant with
guidelines under this document in order to implement policies on social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance on a nation-wide level.
Article
2. Definitions
1. Abbreviations
1.1. BHXH: stands for
“bảo hiểm xã hội” (social insurance).
1.2. BHTN: stands for
“bảo hiểm thất nghiệp” (unemployment insurance).
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1.4. BHTNLD, BNN:
stands for “bảo hiểm tai nạn lao động, bệnh nghề nghiệp” (labor accident and
occupational disease insurance).
1.5. UBND: stands for
“Ủy ban nhân dân” (People’s Committee).
1.6.5 Service
providers mean organizations authorized by social insurance authorities to
collect social insurance, unemployment insurance, and health insurance payments
made by agencies, entities, organizations, employers, and individuals as per
the law.
1.7. KH-TC: stands
for “Kế hoạch - Tài chính” (Planning - Finance).
1.8. Provincial BHXH:
generally refers to social insurance of provinces and central-affiliated
cities.
1.9. District BHXH:
generally refers to social insurance of districts, district-level towns,
cities.
1.10. HDLD: stands
for “hợp đồng lao động” (employment contract).
1.11. HDLV: stands
for “hợp đồng làm việc” (working contract).
1.12. CNTT: stands
for “công nghệ thông tin” (information technology).
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2. Definition
Terms below are
construed as follows:
2.1.6
Entities: generally refers to agencies, units, enterprises, organizations
employing, managing participants of compulsory social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance.
2.2. Participants:
mean employees participating in compulsory social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance;
individuals participating in voluntary social insurance, health inssurance;
unless otherwise specified.
2.3.7 (annulled)
2.4.8 Pursuing
premium arrears: means to collect premiums in cases of failure to pay adequate premiums
or appropriation of premiums paid to social insurance, health insurance,
unemployment insurance, or labor accident and occupational disease insurance in
accordance with Circular No. 20/2016/TT-BTC of the Ministry of Finance dated
February 3, 2016 of the Minister of Finance.
2.5. Refund: means an
action taken by social insurance authorities to return amount that is
identified as amount other than premium payment to social insurance, health
insurance, unemployment insurance, or labor accident and occupational disease
insurance or overpaid premiums to the paying agencies, entities, individuals.
2.6.9 Document
reception: means the Department for reception and return of administrative
procedure results utilizing single-window system, connected single-window
system in provincial, district social insurance.
2.7. Copies: means
duplicates created by photocopying original copies or typewritten duplicates
containing the exact contents as the master registers.
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2.8. Original copies:
mean documents, instruments issued, re-issued by competent agencies,
organizations; documents, instruments of individuals and sealed by competent
agencies, organizations.
2.9. Certified
documents: mean documents, instruments, contracts, transactions certified as
per the law.
2.10. Document
compositions under this document if not elaborated shall be construed as
original copies, copies and original copies for comparison, certified copies,
or copies extracted from master registers.
2.11.11 social
insurance, health insurance, unemployment insurance, or labor accident and
occupational disease insurance 10arrears: mean social insurance, health
insurance, unemployment insurance, or labor accident and occupational disease
insurance premiums of entities, labor - war invalid and social affair
authorities, financial authorities, and participants that have not been paid in
a timely manner (including late payment interest).
2.12.12
Verified social insurance book: means period of participation in social
insurance, health insurance, unemployment insurance, or labor accident and
occupational disease insurance that has been settled and recorded with participant’s
premiums.
2.13. Social
insurance code: means unique identification number of participants issued by
social insurance authorities and specified on social insurance book, health
insurance card.
2.14. Name of
professional social insurance departments of district social insurance is name
of professional operations stipulated by Vietnam Social Security (including
departments with multiple functions and tasks).
2.15 Chapters,
Sections, Articles, Clauses, Points, Sub-points, and forms referred to under
this document without a source shall be construed as from this document.
2.16.13 Sub-departments
of Book, Card - Payment Management: mean professional departments established
under Decision No. 2355/QD-BHXH dated September 16, 2022 of the Vietnam Social
Security.
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Article
3. Decentralization
1. Collecting social
insurance, health insurance, unemployment insurance, or labor accident and
occupational disease insurance premiums
1.1. District social
insurance shall
a) collect social
insurance, health insurance, unemployment insurance, or labor accident and
occupational disease insurance premiums from entities in their district
according to assignment of provincial social insurance.
b) resolve arrears
pursuit and refund of social insurance, health insurance, unemployment
insurance, or labor accident and occupational disease insurance premiums;
temporarily suspend contribution to pension fund and death benefits of
entities, participants in social insurance, health insurance, unemployment
insurance, or labor accident and occupational disease insurance collected by
district social insurance.
c) collect health
insurance financing, voluntary social insurance financing by state budget
according to state budget decentralization.
d) collect voluntary
social insurance; collect health insurance of health insurance participants in
the district.
dd) collect health
insurance paid for by state budget; record health insurance premiums of
entities paid for by social insurance fund, unemployment fund, central
government budget assisting students, learners attending education institutions
managed by ministries, central agencies according to decentralization of
provincial social insurance.
1.2. Provincial
social insurance shall
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b) resolve arrears
pursuit and refund of social insurance, health insurance, unemployment
insurance, or labor accident and occupational disease insurance premiums;
temporarily suspend contribution to pension fund and death benefits of
entities, participants in social insurance, health insurance, unemployment
insurance, or labor accident and occupational disease insurance collected by
provincial social insurance.
c) collect health insurance
financing, voluntary social insurance financing of state budget.
d) collect health
insurance paid for by state budget; record health insurance premiums of
entities paid for by social insurance fund, unemployment fund, central
government budget assisting students, learners attending education institutions
managed by ministries, central agencies.
dd)15
collect voluntary social insurance premiums; collect health insurance premiums
of local health insurance participants.
1.3. Vietnam Social
Security shall
a) receive financing
of central government budget for health insurance, unemployment insurance.
b) receive social
insurance premium payments made by central government budget for individuals
working before 1995.
2. Issuing,
recording, and verifying social insurance book
2.1. District social
insurance shall
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b) process
application for addition of periods of exemption to social insurance payment
and adjustment of arduous, toxic, hazardous work or extremely arduous, toxic,
hazardous work before January 1, 1995 assigned by provincial social insurance.
2.2. Provincial
social insurance shall
a) 17
issue, re-issue, verify social insurance book, and record period of
unemployment insurance payment without receiving unemployment benefits, specify
period of participation in social insurance, unemployment insurance, or labor
accident and occupational disease insurance for employees at entities under
collection responsibility of provincial social insurance; individuals
benefiting from social insurance or retaining their participation in social
insurance, unemployment insurance, or labor accident and occupational disease
insurance in other districts, provinces.
b) process
application for addition of periods of exemption to social insurance payment
and adjustment of arduous, toxic, hazardous work or extremely arduous, toxic,
hazardous work before January 1, 1995.
3. Issuing health
insurance card
3.1.18
District social insurance shall: issue, re-issue, replace health insurance
cards for health insurance participants collected by district social insurance.
3.2. Provincial
social insurance shall: issue, re-issue, replace health insurance cards for
health insurance participants collected by provincial social insurance and
unemployment insurance beneficiaries in the provinces.
3.3.19
District, provincial social insurance shall: Re-issue, replace health insurance
card without changing information using form attached to Decision No. 1666/QD-BHXH
dated December 3, 2020 of the General Director of Vietnam Social Security for
health insurance participants in other districts, provinces.
4.20 (annulled)
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PARTICIPANTS,
PREMIUMS, AND PAYMENT METHODS
Section
1.
COMPULSORY SOCIAL INSURANCE
Article 4.
Participants according to Article 2 of the Law on Social Insurance and guiding
documents, to be specific:
1. Employees who are
Vietnamese nationals shall participate in compulsory social insurance,
including:
1.1. Employees
working under indefinite-term, fixed-term, seasonal employment contracts or
employment contracts for specific work from 3 months to less than 12 months,
including employment contracts signed between entities and legal representative
of individuals below 15 years of age according to labor laws;
1.2. Employees
working under fixed-term employment contract from 1 month to less than 3 months
(starting from January 1, 2018);
1.3. Officials,
public officials, and public employees according to regulations on officials,
public officials, and public employees;
1.4. Employees
working in national defense, public security, in cryptography organizations for
cases where social insurance of Ministry of National Defense, Ministry of
Public Security delegates to provincial social insurance;
1.5. Enterprise
managers, coordination managers of cooperatives receiving salaries;
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1.7. Vietnamese guest
workers according to the Law on Vietnamese Guest Worker participating in compulsory
social insurance according to Decree No. 115/2015/ND-CP November 11, 2015 of
the Government elaborating the Law on Social Insurance regarding compulsory
social insurance for the contracts below:
a) Contracts for
bringing employees overseas as guest workers signed with enterprises providing
services bringing Vietnamese overseas as guest workers, occupational
organizations allowed to bring Vietnamese overseas as guest workers;
b) Contracts for
bringing employees overseas as workers signed with enterprises awarded with
contracts, designated as contractors, or organizations, individuals making
outward investment and bringing Vietnamese overseas as guest workers;
c) Contracts for
bringing employees overseas as guest workers for professional training and
internship signed with enterprises providing services bringing Vietnamese
overseas as guest workers for professional training and internship;
d) Personal
contracts.
1.8. Individuals
benefiting from maternal or paternal policies at Vietnamese representative
missions in foreign countries according to Clause 4 Article 123 of the Law on
Social Insurance;
1.9. Employees under
Points 1.1, 1.2, 1.3, 1.4, 1.5, and 1.6 of this Clause seconded to study,
attend internship, work in Vietnam and in foreign countries while receiving
salaries in Vietnam and eligible for compulsory social insurance;
2.21
Employees that are foreign citizens working in Vietnam shall participate in compulsory
social insurance if they possess work permit or license to practice or permit
to practice issued by Vietnamese competent authority and work under indefinite
term employment contracts or fixed-term employment contracts for at least 1
year signed with employers in Vietnam. Employees that are reassigned within the
enterprise according to Clause 1 Article 3 of Decree No. 11/2016/ND-CP dated
February 3, 2016 of the Government elaborating the Labor Code and employees
that reach retirement age according to Clause 1 Article 187 of the Labor Code
shall not participate in compulsory social insurance.
3. Employers
participating in compulsory social insurance include: state authorities, professional
entities, people’s armed forces; political organizations, socio-political
organizations, socio-political-occupational organizations, socio-occupational
organizations, other social organizations; foreign agencies, organizations,
international organizations operating in Vietnamese territory; enterprises,
cooperatives, household businesses, cooperative groups, other organizations,
and individuals hiring, employing employees under employment contracts.
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a) Individuals
receiving monthly pension;
b) Individuals
receiving monthly allowance according to Decree No. 09/1998/ND-CP dated January
23,1998 of the Government and Decree No. 50/CP dated July 26, 1995 of the
Government;
c) Individuals receiving
monthly benefits for loss of earning capacity;
d) Individuals
receiving monthly benefits according to Decision No. 91/2000/QD-TTg dated
August 4, 2000 of the Prime Minister; Decision No. 613/QD-TTg dated May 6, 2010
of the Prime Minister;
dd) Servicemen, people’s
public security, individuals engaging in cryptography work and receiving
monthly allowance according to Decisions of the Prime Minister: Decision No.
142/2008/QD-TTg dated October 27, 2008; Decision No. 38/2010/QD-TTg dated May
6, 2010; Decision No. 53/2010/QD-TTg dated August 20, 2010; Decision No.
62/2011/QD-TTg dated November 9, 2011.
Article 5. Premium
and payment responsibility according to Article 85 and Article 86 of the Law on
Social Security and guiding documents, to be specific:
1. Premiums and
responsibilities of employees
1.1. Employees under
Points 1.1, 1.2, 1.3, 1.4, 1.5, and Sub-point b Point 1.7 Clause 1 Article 4
shall, on a monthly basis, pay a premium equivalent to 8% of their monthly
salary to pension fund and death benefits.
1.2. Employees under
Point 1.6 Clause 1 Article 4 shall, on a monthly basis, pay a premium
equivalent to 8% of statutory pay rate to pension fund and death benefits.
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1.4. Employees under
Point 1.8 Clause 1 Article 4 shall, on a monthly basis, pay a premium
equivalent to 22% of monthly salaries to social insurance in case of employees
who have already participated in compulsory social insurance; 22% of twice the
statutory pay rate for employees who have not participated in compulsory social
insurance or have participated in compulsory social insurance and received
lump-sum social insurance payout.
1.5.22
Employees under Clause 2 Article 4 shall: from January 1, 2022, pay a premium
equivalent to 8% of monthly salaries to pension fund and death benefits.
1.6. Employees under
Clause 1 Article 4 and employees retaining their period of participation in
compulsory social insurance and having 6 more months until they are eligible
for pensions or monthly death benefits shall: pay a premium equivalent to 22%
of the monthly salaries that are paid to compulsory social insurance of
employees before retirement or death to pension fund and death benefits.
2. Premiums and responsibilities
of entities under Clause 3 Article 4
2.1. Entities shall,
on a monthly basis, using salaries paid to social insurance of employees under
Points 1.1, 1.2, 1.3, 1.4, 1.5, and Sub-point b Point 1.7 Clause 1 Article 4,
pay:
a) 3% to sickness and
maternity fund;
b) 14% to pension
funds and death benefits.
2.2. Entities shall,
on a monthly basis, pay a premium equivalent to 14% of statutory pay rate to
pension funds and death benefits of employees under Point 1.6 Clause 1 Article
4.
2.3.23
Entities shall, on a monthly basis, using salaries of employees under Clause 2
Article 4 paid to social insurance, pay:
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b) 14% to pension
funds and death benefits from January 1, 2022.
Article 6. Monthly
salaries paid to compulsory social insurance according to Article 89 of the Law
on Social Insurance and guiding documents, to be specific:
1. Salaries regulated
by the Government
1.1. Salaries of
employees subject to salary regulations of the Government constituting
compulsory social insurance premiums shall be salaries based on ranks, levels,
military ranks, position allowance, seniority pay exceeding the bracket, and
professional seniority pay (if any). These salaries are calculated based on
statutory pay rate.
Monthly salaries paid
to compulsory social insurance under this Point includes retention difference
coefficient according to salary laws.
1.2.24
Salaries of employees under Point 1.6 Clause 1 Article 4 constituting social
insurance premium shall be statutory pay rate (VND).
2. Salaries decided
by entities
2.1. From January 1,
2016 to December 31, 2017, monthly salaries paid to compulsory social insurance
shall be salaries and salary-based allowance 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.
Salary-based
allowance under Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH
means salary-based allowances that compensate for working conditions, job
complexity, living conditions, job attractiveness which are not adequately
accounted for under salaries negotiated under employment contracts such as
position, title allowance; responsibility allowance, allowance for arduous,
toxic, hazardous work; seniority pay; region-based allowance; relocation
allowance; incentive allowance, and allowances of similar nature.
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2.3. Monthly salaries
paid to compulsory social insurance do not include other policies and benefits
such as bonus according to Article 103 of the Labor Code, initiative rewards;
mid-shift meal allowance; mileage, telephone, travel, accommodation, childcare,
parenting allowance; amount supporting employees having deceased relatives,
employees having relatives getting married, employees on their birthday,
employees facing difficult situations as a result of labor accident or
occupational diseases, and other allowances, support stated as separate
sections under employment contracts according to Clause 11 Article 4 of Decree
No. 05/2015/ND-CP.
2.4. Monthly salaries
paid to compulsory social insurance for enterprise managers receiving salaries
according to Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP mean
salaries decided by enterprises, except for managerial public employees in
single-member limited liability companies that are wholly-owned by the state.
Monthly salaries paid
to compulsory social insurance for managerial individuals of cooperatives
receiving salaries according to Point dd Clause 1 Article 2 of Decree No.
115/2015/ND-CP mean salaries decided by General Meeting of Members.
2.5. Monthly salaries
paid to compulsory social insurance for part-time representative individuals of
state ownership in economic groups, corporations, wholly state-owned companies
after equitization; multi-member limited liability companies shall be salaries
according to regulations of agencies, organizations that they were working
prior to being designated as representative for state ownership.
Monthly salaries paid
to compulsory social insurance for full-time representative individuals of
state ownership in groups, corporations, companies shall be salaries according
to regulations decided by the groups, corporations, and companies.
2.6. The monthly
salaries paid to compulsory social insurance under this Clause shall not be
lower than region-based minimum wages of employees doing the simplest tasks or
holding the simplest positions in regular working conditions.
a)25 (annulled)
b)26 (annulled)
3. If monthly
salaries paid to compulsory social insurance under this Article is higher than
20 times the statutory pay rate, the monthly salaries paid to compulsory social
insurance shall equal 20 times the statutory pay rate.
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1. Monthly payment
On a monthly basis,
at most by the last day of the month, entities shall form compulsory social
insurance premiums from monthly salary funds of employees participating in
compulsory social insurance and from monthly salaries paid to compulsory social
insurance of employees and transfer the premiums to collecting accounts of
social insurance authority opened at banks or State Treasury.
2.27
Entities that are enterprises, cooperatives, household businesses, artels
engaging in agriculture, forestry, aquaculture, salt farming where salary is
paid per product or at a fixed rate shall register payment on a monthly basis,
a three-monthly basis, a six-monthly basis to social insurance authority;
social insurance authority shall cooperate with labor authority in conducting
physical inspections prior to deciding on payment methods of the entities. Entities
shall transfer adequate premiums to social insurance fund by the final day of
whichever payment methods that they chose.
3. Area-based payment
3.1. Entities whose
headquarter is located in a province shall pay social insurance premiums in
that province depending on decision of provincial social insurance.
3.2.28 An
enterprise’s branch shall pay social insurance premiums within the area where
the branch is operating or at the parent company.
4. In regard to
employees under Sub-points a, c, and d Point 1.7 Clause 1 Article 4, payments
shall be made on a three-monthly basis, a six-monthly basis, a twelve-monthly,
or as a lump-sum advance according to time limit under contracts for bringing
employees overseas as guest workers. Employees shall pay directly to social
insurance authority before traveling abroad as guest worker or via entities, professional
organizations that bring the employees overseas as guest worker.
4.1. If employees pay
social insurance premiums via entities or professional organizations that bring
employees overseas as guest worker, the entities and professional organizations
shall collect and pay social insurance on behalf of the employees and register
payment methods to social insurance authority.
4.2. If employees
have their employment contracts renewed in host countries, social insurance
shall be paid according to methods under this Article or after returning to
Vietnam to social insurance authority.
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6. In regard to cases
where employees are less than 6 months away from being eligible according to
Point 1.6 Clause 1 Article 5
6.1. Employees shall
pay once for the remaining months via their entities prior to their retirement.
6.2. Individuals
retaining their participation period in compulsory social insurance or
relatives of deceased employees shall pay once for the remaining months at
local district social insurance authority.
Section
2.
VOLUNTARY SOCIAL INSURANCE
Article 8. Participants
according to Article 2 of the Law on Social Insurance and guiding documents, to
be specific:
1. Participants in
voluntary social insurance shall be Vietnamese citizens from 15 years of age
and are not eligible for compulsory social insurance according to social
insurance laws, including:
1.1. Employees
working under employment contracts under 3 months before January 1, 2018;
employees working under employment contracts under 1 month from January 1,
2018;
1.2. Part-time
employees in hamlets, villages, neighborhoods;
1.3. Domestic
workers;
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1.5 Commune members
working in cooperatives, joint cooperatives without salaries and wages;
1.6. Farmers and
employees creating their own work including individuals organizing work for
themselves and their family;
1.7. Employees
satisfying age requirements but not participation period requirements in order
to receive pension according to social insurance laws;
1.8. Other
participants.
2. Agencies,
organizations, and individuals related to voluntary social insurance.
Article 9. Payment
methods according to Article 87 of the Law on Social Insurance and guiding
documents, to be specific:
1. Voluntary social
insurance participants shall choose the following methods to contribute towards
pension fund and death benefits:
1.1. Monthly payment;
1.2. Three-monthly
payment;
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1.4. Twelve-monthly
payment;
1.5. Lump-sum payment
for up to 5 years;
1.6.29 Lump-sum payment for remaining years for
social insurance participants who satisfy age requirements for pension but require
less than 10 additional years (120 months) of social insurance participation
before they have 20 years of participation in order to receive pension. If
participants are participating in compulsory social insurance, lump-sum payment
of social insurance premiums shall be made for remaining years on the month
from which they are old enough to receive pensions.
Example 1: Mrs. A, as
of March, 2017, is 55 years old and has contributed to social insurance for 15
years and 9 months. Mrs. A wishes to continue her participation in voluntary
social insurance in order to receive monthly pensions and chooses monthly
payment. As of April, 2017, Mrs. A is 55 years and 1 month old and has contributed
to social insurance for 15 years and 10 months. On May, 2017, Mrs. A chooses to
make a lump-sum payment for the remaining 4 years and 2 months in May. Thus, by
the end of May, 2017, Mrs. A is 55 years and 2 months, has contributed to social
insurance for 20 years. Mrs. A shall start to receive pensions from June, 2017.
2. If social
insurance participants are old enough to retire as per the law and have more
than 10 additional years of contribution to social insurance and wish to
continue, they shall pay voluntary social insurance under any of the methods
detailed under 1.1, 1.2, 1.3, 1.4, and 1.5 Clause 1 of this Article until they
have less than 10 months left of social insurance participation at which point
they can make a lump-sum payment for the remaining years in order to receive
pension in accordance with Point 1.6 Clause 1 of this Article.
Example 2: Mr. B, as
of August, 2016, is 60 years old and has contributed to social insurance for 8
years. Mr. B wishes to continue his participation in voluntary social insurance
in order to receive monthly pension and chooses to pay once every two years
from September, 2016 to August, 2018. As of September, 2018, Mr. B has
contributed to social insurance for 10 years and makes a lump-sum payment for
the remaining 10 years. Thus, as of September, 2018, Mr. B has contributed to
social insurance for 20 years and eligible for pension as per the law. Mr. B
starts to receive pension from October, 2018.
3. Change to payment
method of voluntary social insurance
3.1. Participants in
voluntary social insurance are allowed to change payment methods when they have
fulfilled their previous payment methods.
3.2. If participants
in voluntary social insurance choose any of the methods under Clause 1 of this
Article and are eligible for making a lump-sum payment for remaining years (60
years of age for men, 55 years of age for women, and at most 10 years left of
social insurance), they can make a lump-sum payment for remaining years in
order to receive pension as soon as they are eligible without having to wait
until they have fulfilled previously chosen method.
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Article
10. Premiums according to Article 87 of the Law on Social Insurance and guiding
documents, to be specific:
1. Monthly premiums
made by participants in voluntary social insurance:
Mdt
= 22% x Mtnt
Where:
- Mdt:
Monthly voluntary social insurance premiums.
- Mtnt:
Monthly income selected by participants in voluntary social insurance.
Mtnt
= CN + m x 50.000 (VND/month)
Where:
- CN: Poor household
baselines of rural areas at the time of payment (VND/month).
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Monthly income
selected by participants in voluntary social insurance shall equal poor
household baseline at the minimum, 20 times the statutory pay rate at the
maximum.
Example 4: Mrs. A
mentioned in example 1 registers participation in voluntary social insurance
with selected monthly income of 4.000.000 VND/month. Voluntary social insurance
premiums of April, 2017 of Mrs. A shall be 880.000 VND (22% x 4.000.000 VND).
2. Premiums paid on a
three-monthly basis, a six-monthly basis, or a twelve-monthly basis shall equal
the monthly premiums under Clause 1 of this Article multiplied by 3, 6, or 12
respectively.
Example 5: Mrs. A
mentioned in example 1, as of April, 2017, registers participation in voluntary
social insurance with selected monthly income of 4.000.000 VND/month paid on a
six-monthly basis. The six-monthly voluntary social insurance premiums of Mrs.
A shall be 5.280.000 VND (6 months x 880.000 VND/month).
3. A lump-sum payment
for multiple years under Point 1.5 Clause 1 Article 9 hereof shall equal the
sum of premiums in the previous months, discounted according to average monthly
interest of investment using social insurance fund disclosed by Vietnam Social
Security of the previous year. Such lump-sum payment is determined using the
formula below:

Where:
- T1: The
lump-sum payment for the next n years (VND).
- Mi:
Monthly income selected by participants in voluntary social insurance at the
time of payment (VND/month).
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- n: Number of years
covered by lump-sum payment selected by participants in social insurance, from
2 to 5.
- i: Natural
parameter, from 1 to (n x 12).
Example 6: Mr. B
mentioned in example 2 registers participation in voluntary social insurance
from September, 2016 with selected monthly income of 3.000.000 VND/month and
chooses to make a lump-sum payment for the next 2 years. Assuming average
monthly interest of investment made using social insurance of 2015 disclosed by
Vietnam Social Security to be 0,628%/month. Premiums of voluntary social insurance
for 2 years (from September, 2016 to August, 2018) to be paid by Mr. B shall
be:

4. A lump-sum payment
for remaining years according to Point 1.6 Clause 1 Article 9 of this Decision
shall equal the sum of premiums of the remaining months, taking into account
average monthly interest of investment made using social insurance fund
disclosed by Vietnam Social Security of the previous year. Such lump-sum
payment is determined using the formula below:

Where:
- T2: The
lump-sum payment for remaining years (VND).
- Mi:
Monthly income selected by participants in voluntary social insurance at the
time of payment (VND/month).
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- t: The remaining
number of months, from 1 to 120.
- i: Natural
parameter, from 1 to t.
Example 7: Mr. B
mentioned in example 2, as of September, 2018, chooses a lump-sum payment for
the remaining 10 years with selected monthly income of 3.000.000 VND/month. Assuming
average monthly interest of investment made using social insurance fund of 2017
disclosed by Vietnam Social Security to be 0,826%/month and monthly income
selected by Mr. B to be higher than poor household baseline in rural areas
regulated by the Prime Minister as of September, 2018. The lump-sum payment for
the remaining 10 years (120 months) of voluntary social insurance of Mr. B
shall be:

5. If participants in
voluntary social insurance have made payments on a three-monthly or six-monthly
or twelve-monthly basis or made a lump-sum payment for multiple years according
to Clause 2 and Clause 3 of this Article at which point the Prime Minister
adjusts poor household baseline of rural areas, no adjustment is required for
the paid lump-sum amount.
6. If participants in
voluntary social insurance have made payments on a three-monthly or six-monthly
or twelve-monthly basis or made a lump-sum payment for multiple years according
to Point 1.2, 1.3, 1.4, and 1.5 Clause 1 Article 9 of this Decision and any of
the situation below occurs, they shall be eligible for a partial refund of
their payments:
6.1. The participants
cease to participate in voluntary social insurance and participate in
compulsory social insurance;
6.2. The participates
receive a lump-sum payout of social insurance according to Article 7 of Decree
No. 134/2015/ND-CP ;
6.3. The participants
are deceased or declared dead by the court.
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Where:
- HT: Refund amount
(VND).
- Mi:
Monthly income selected by participants in voluntary social insurance at the
time of payment (VND/month).
- T: Financing
provided by the Government (if any).
- r: Average monthly
interest of investment made using social insurance fund disclosed by Vietnam
Social Security of the previous year (%).
- n: Number of years
paid in advance selected by participants in social insurance, from 2 to 5.
- t: Number of months
remaining in payment method selected by voluntary social insurance
participants.
- i: Natural
parameter, from (n×12-t+1) to (n×12).
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7. Changing to
monthly income serving as the basis for voluntary social insurance payment.
7.1. Voluntary social
insurance participants are allowed to change selected monthly income serving as
the basis for social insurance premiums when they have fulfilled payment method
associated with the previous selected monthly income.
7.2. If voluntary
social insurance participants have selected monthly income for voluntary social
insurance contribution and are eligible for a lump-sum payment for remaining
years (60 years of age for men, 55 years of age for women and requiring less
than 10 years of social insurance participation), they are allowed to choose
monthly income serving as the basis for voluntary social insurance premiums for
remaining years in order to receive pension as soon as they are eligible
without having to fulfill the previously selected payment method associated
with the selected monthly income.
Example 9: Mr. C
mentioned in example 3 participates in voluntary social insurance from August,
2016 and registers a three-monthly payment basis to social insurance authority
with selected monthly income of 4.500.000 VND/month. Mr. C then wishes to
change to a six-monthly payment method and change the selected monthly income
to 5.000.000 VND/month. In this case, adjustments above shall be implemented as
early as November, 2016. However, as of January, 2017, Mr. C is 60 years old
and has contributed to social insurance for 10 years, Mr. C is then eligible to
make a lump-sum payment for remaining years and change his selected monthly
payment serving as the basis for voluntary social insurance premiums on
January, 2017 in order to receive pension.
Article
11. Payment time limit according to Article 87 of the Law on Social Insurance
and guiding documents, to be specific:
1. Payment time limit
of social insurance premiums under Points 1.1, 1.2, 1.3, and 1.4 Clause 1
Article 9 hereof:
1.1. In the same
month for monthly payment;
1.2. In 3 months for
three-monthly payment;
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1.2. In the first 7
months for twelve-monthly payment.
2. Payment time limit
for lump-sum payments covering multiple years or lump-sum payments for
remaining years under Point 1.5 and Point 1.6 Clause 1 Article 9 hereof shall
be the date on which payment method and monthly income are registered.
3. If voluntary
social insurance participants fail to pay within the time limits under Clause 1
of this Article, they shall be considered to suspend their participation in
voluntary social insurance. If individuals suspending their participation in
voluntary social insurance wish to resume their participation, they shall
re-register payment method and monthly income to social insurance authority. If
participants wish to pay for previous months where they were behind with
payment, the amount payable shall equal total premiums of those months, taking
into account average monthly interest of investment made using social insurance
fund disclosed by the Vietnam Social Security of the previous year. Amount
payable for previous months where the participants were behind with payment
shall be determined using the formula below:
T3
= Mđ x (1+r)t
Where:
- T3:
Amount payable for months with late payment;
- Mđ: Monthly
premium; three-monthly premiums, six-monthly premiums, or twelve-monthly
premiums according to Clause 1 and Clause 2 Article 10 hereof.
- t: Number of months
with late payment;
- r: Average monthly
interest of investment made using social insurance fund disclosed by Vietnam
Social Security of the previous year (%/month);
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However, Mr. C fails
to pay from November, 2016 to February, 2017. By June, 2017, Mr. C wishes to
pay for the unpaid six months (from November, 2016 to April, 2017). Number of months
with late payment, from March, 2017 to June, 2017, is 4 months. Assuming
average monthly interest of investment made using social insurance of 2016
disclosed by Vietnam Social Security to be 0,826%. Amount payable by Mr. C:
6.820.781 VND [6.600.000 VND x (1 + 0,00826)4 = 6.820.781 VND].
If Mr. C wishes to
pay for the unpaid six months by March, 2017 where the number of months with
late payment, from March of 2017 to the end of March of 2017, is 1 month. Assuming
average monthly interest of investment made using social insurance of 2016
disclosed by Vietnam Social Security to be 0,826%. Amount payable by Mr. C:
6.654.516 VND [6.600.000 VND x (1 + 0,00826)= 6.654.516 VND].
Article
12. Social insurance financing for voluntary social insurance participants
according to Article 87 of the Law on Social Insurance and guiding documents,
to be specific:
1. Financing amount
and beneficiaries
1.1. Social insurance
financing beneficiaries and percentage provided by the Government
Voluntary social
insurance shall be eligible for a percentage-based (%) financing provided by
the Government based on monthly social insurance premiums depending on poor
household baselines in rural areas, to be specific:
a) 30% for voluntary
social insurance participants deemed poor households;
b) 25% for voluntary
social insurance participants deemed near-poor households;
c) 10% for other
participants.
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a) Monthly premium
financing shall be calculated using formula below:
Mht
= k × 22% × CN
Where:
- k: Percentage
financed by the Government (%), to be specific: k = 30% for participants of
poor households; k = 25% for participants of near-poor households; and k = 10%
for other participants.
- CN: Poor household
baselines in rural areas serving as the basis for determining the financing is
the poor household baseline regulated by the Prime Minister at the time of
payment (VND/month).
b) Financing provided
for social insurance participants who pay on a three-monthly basis, six-monthly
basis, twelve-monthly basis or pay a lump-sum for multiple years shall be
calculated using formula below:
Mht
= n × k × 22% × CN
Where:
- n: Number of months
corresponding to a three-monthly, six-monthly, twelve-monthly payment or a
lump-sum payment for multiple years.
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- CN: Poor household
baselines in rural areas serving as the basis for determining the financing is
the poor household baseline regulated by the Prime Minister at the time of
payment (VND/month).
c) Financing provided
for social insurance participants who make a lump-sum payment for remaining
years shall be calculated using formula below:

Where:
- k: Percentage
financed by the Government (%);
- CN: Poor household
baselines in rural areas serving as the basis for determining the financing is
the poor household baseline regulated by the Prime Minister at the time of payment
(VND/month).
- r: Average monthly
interest of investment made using social insurance fund disclosed by Vietnam
Social Security of the previous year (%/month).
- t: The remaining
number of months, from 1 to 120.
- i: Natural
parameter, from 1 to t.
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Example 11: Mrs. H
lives in a near-poor household and participates in voluntary social insurance
from June, 2018 with selected monthly income of 800.000 VND/month and pays on a
twelve-monthly basis. Assuming poor household baseline in rural areas as of
June, 2018 to be 700.000 VND/month. Voluntary social insurance premiums payable
by Mrs. H for the period from June, 2018 to May, 2019 shall be: 1.650.000 VND
[(22% x 800.000 VND/month - 25% x 22% x 700.000 VND/month) x 12 months].
- Since January,
2019, Mrs. H is no longer considered a poor household or near-poor household,
however, since she already paid for the period until May, 2019, no adjustment
is made to the paid premiums.
- Since June, 2019,
Mrs. H chooses a monthly payment with selected monthly income of 800.000
VND/month (assuming poor household baseline in rural areas as of June, 2019 to
be 700.000 VND/month). Monthly voluntary social insurance premiums payable by
Mrs. H from June, 2019 shall be: 160.600 VND/month (22% x 800.000 VND/month -
10% x 22% x 700.000 VND/month).
- If Mrs. H
participates in social insurance continuously from June, 2018 to May, 2028
inclusive, social insurance financing provided for Mrs. H shall cease as of
June, 2028.
2. Financing period
varies depending on period of participation in voluntary social insurance of
each individual without exceeding 10 years (120 months).
3. Method of
providing financing
3.1. Voluntary social
insurance participants eligible for financing shall submit their portion of
social insurance premiums to social insurance authority or service providers30;
3.2. On a
three-monthly, six-monthly, and twelve-monthly basis, social insurance
authority shall consolidate and send information on financing beneficiaries,
amount payable of beneficiaries, and financing amount (form No. D06-TS) to
financial authority in order to transfer expenditure to social insurance fund;
3.3. Financial
authority shall, based on budget decentralization of local government,
consolidated information on voluntary social insurance participants, and state
budget expenditure for financing transferred to by social insurance authority,
transfer expenditure to social insurance fund on a quarterly basis; transfer
all financing expenditure of a year to social insurance fund by December 31 at
the latest.
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4.1. Financing
provided by the Government for beneficiaries of lump-sum social insurance
payout (other than individuals contracted with life-threatening diseases such
as cancer, polio, cirrhotic ascites, leprosy, severe tuberculosis, HIV
infection in AIDS stage, and other diseases decided by the Ministry of Health)
and voluntary social insurance participants receiving partial refund for their
premiums shall be refunded to state budget.
4.2. The refund
amount shall equal the social insurance financing provided by the Government.
5. Social insurance
financing provided by the government for voluntary social insurance shall be
implemented from January 1, 2018. Financing shall not be provided for voluntary
social insurance participation before January 1, 2018 except for lump-sum
payment for remaining years.
If voluntary social
insurance participants have made a three-monthly, six-monthly, twelve-monthly
payment or a lump-sum payment for remaining years after which point social
insurance financing is provided, financing shall not cover periods in which
participants have paid social insurance premiums.
Section
3.
UNEMPLOYMENT INSURANCE
Article
13. Participants according to Article 43 of the Law on Employment and guiding documents,
to be specific:
1. Employees
1.1. Employees shall
participate in unemployment insurance when they work under employment
contracts, working contracts below:
a) Indefinite term
employment contracts, working contracts;
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c) Seasonal
employment contracts or piecework contracts from 3 months to less than 12
months.
1.2. Individuals
receiving pensions, monthly benefits for loss of earning capacity; domestic
workers signing employment contracts with entities under Clause 2 of this
Article are not participants of unemployment insurance.
2. Unemployment
insurance participants
Participants in
unemployment insurance shall be entities under Clause 3 Article 4.
Article
14. Premiums and payment responsibility according to Article 57 of the Law on
Employment and guiding documents, to be specific:
1. Employees shall
pay premiums equivalent to 1% of monthly salaries.
2. Entities shall
contribute equivalent to 1% of monthly salary fund of employees participating
in unemployment insurance.
Article
15. Monthly salaries for contribution to unemployment insurance according to
Article 58 of the Law on Employment and guiding documents, to be specific:
1. Monthly salaries
of employees subject to salary regulations of the Government for contribution
to unemployment insurance shall be salaries serving as the basis for premiums
of compulsory social insurance under Clause 1 and Clause 3 Article 6.
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Article
16.31 Payment method
On a monthly basis,
employers shall submit unemployment insurance premiums and premiums extracted
from salaries of employees to unemployment insurance fund.
Section
4.
HEALTH INSURANCE
Article
17. Health insurance participants according to Article 12 of the Law on Health
Insurance and guiding documents, to be specific:
1. Participants whose
premiums are paid by employees and entities include:
1.1. Employees
working under indefinite term employment contracts, fixed-term employment
contracts for at least 3 months, employees who manage enterprises, manage and
coordinate cooperatives and receive salaries, work in agencies, entities, and
organizations under Clause 3 Article 4.
1.2. Officials,
public officials, and public employees according to regulations on officials,
public officials, and public employees.
1.3. Part-time
employees in communes, wards, town-level cities according to regulations and
law on officials and public officials.
1.4. Participants
whose premiums are paid by employees, local police authority, local government
include:
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b) Employees in
police forces.
c) Employees working
under indefinite term employment contracts, fixed-term employment contracts for
at least 3 months.
2. Participants whose
premiums are paid by social insurance organizations include:
2.1. Individuals
receiving monthly pension, benefits for loss of earning capacity;
2.2. Individuals
receiving social insurance payout due to labor accident - occupational diseases
and not working or earning at entities;
2.3. Retired
employees receiving sickness benefits in accordance with regulations on social
insurance as a result of illnesses requiring prolong treatment in accordance
with regulations of the Minister of Health; Rubber workers receiving monthly
benefits under Decision No. 206/CP dated May 30, 1979 of the Council of the
Government (currently the Government);
2.4.32 (annulled)
2.5. Retired
officials of wards, communes, town-level cities receiving monthly social
insurance payout;
2.6. Individuals
receiving unemployment benefits;
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3. Participants whose
premiums are paid by the state budget include:
3.1. Retired
officials of wards, communes, town-level cities receiving monthly payout from
state budget, including individuals under Decision No. 130/CP dated June 20,
1975 of the Council of the Government (currently the Government) and Decision
No. 111/HDBT dated October 13, 1981 of the Council of the Government (currently
the Government);
3.2. Individuals
ceasing to receive benefits for loss of earning capacity and receiving monthly
payout from state budget according to Decision No. 613/QD-TTg dated June 1,
2010 of the Prime Minister; Decision No. 91/2000/QD-TTg dated July 4, 2000 of
the Prime Minister;
3.3a.33
Individuals serving the Revolution war according to Ordinance on benefits for
individuals serving the Revolution war.
3.3b.34
Veterans, including:
a) Veterans joining
the resistance war before April 30, 1975 according to Clauses 1, 2, 3, and 4 of
Decree No. 150/2006/ND-CP dated December 12, 2006 of the Government amended by
Clause 1 Article 1 of Decree No. 157/2016/ND-CP dated November 24, 2016 of the
Government.
b) Veterans joining
the resistance war after April 30, 1975 according to Clause 5 Article 2 of
Decree No. 150/2006/ND-CP dated December 12, 2006 of the Government and Clause
1 Article 1 of Decree No. 157/2016/ND-CP dated November 24, 2016 of the
Government, including:
- Servicemen and
employees of national defense sector receiving payout according to Decision No.
62/2011/QD-TTg dated November 9, 2011 of the Prime Minister;
- Officers,
non-commissioned officers, servicemen, soldiers, employees of national defense
sector participating in national defense war, executing international missions
in Cambodia, assisting Laos and working in agencies, organizations, enterprises
after April 30, 1975 (without receiving payout according to Decision No.
62/2011/QD-TTg);
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- Militia,
self-defense forces serving the war after April 30, 1975 and receiving payout
according to Decision No. 62/2011/QD-TTg.
3.3c.35
Individuals joining resistance war and protecting the country include:
a) Individuals
joining the resistance war against the American and receiving payout according
to:
- Decision No.
290/2005/QD-TTg dated November 1, 2005 of the Prime Minister; or
- Decision No.
188/2007/QD-TTg dated December 6, 2007 of the Prime Minister; or
- Decision No.
142/2008/QD-TTg dated October 27, 2008 of the Prime Minister;
b) Individuals
receiving payout in accordance with Decision No. 62/2011/QD-TTg other than war
veterans under Point 3.3b Clause 3 of this Article;
c) Officials and
soldiers of people's public security joining the resistance war against the
American, working in the people’s public security for less than 20 years and
having retired or discharged and receiving payout in accordance with Decision
No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister;
d) Young pioneers
receiving payout in accordance with Decision No. 170/2008/QD-TTg dated December
18, 2008 of the Prime Minister, Decision No. 40/2011/QD-TTg dated July 27, 2011
of the Prime Minister, and Decree No. 112/2017/ND-CP dated October 6, 2017 of
the Government;
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3.4. Members elected
to hold positions in the National Assembly, members of the People’s Councils of
all levels;
3.5. Children under 6
years old (including children living in the area, children who are relatives to
personnel of armed forces as per the law, regardless of residence location);
3.6. Individuals
eligible for monthly social insurance payout according to Decree No. 136/2013/ND-CP
dated October 21, 2013 of the Government, Decree No. 06/2011/ND-CP dated
January 14, 2011 of the Government, and Decree No. 28/2012/ND-CP dated April
10, 2012 of the Government;
3.7.36
Individuals living in poor households based on income criteria, individuals
living in multidimensional poor households lacking health insurance in
accordance with Decision No. 59/2015/QD-TTg dated November 19, 2015 of the
Prime Minister and other decisions of competent authority amending or replacing
poverty lines applicable from time to time; ethnic minorities living in areas
with disadvantaged socio-economic conditions; individuals living in areas with
especially disadvantaged socio-economic conditions; individuals living in
islands, island districts according to Resolutions of the Government, Decisions
of the Prime Minister.
3.8. Relatives of
individuals serving the war such as biological parents, spouses, children of
war martyrs; individuals taking care of martyrs;
3.9. Relatives of
individuals serving the resistance war, other than those under Point 3.8 of
this Clause, including:
a) Biological
parents, spouses, children from 6 years of age to less than 18 years of age or
of 18 years of age if they still pursue education or are severely disabled,
especially severely disabled of: individuals serving the resistance war before
January 1, 1945; individuals serving the resistance war from January 1, 1945 to
the August revolution of 1945; individuals holding the titles of “Anh hùng Lực
lượng vũ trang nhân dân”, “Anh hùng Lao động trong thời kỳ kháng chiến”; war
invalids suffering from at least 61% reduced earning capacity; individuals
serving the resistance war, infected with toxic chemicals, and suffering from
at least 61% reduced earning capacity;
b) Biological children
of above 6 years of age of individuals serving the resistance war infected with
toxic chemicals, suffering from defects or malformations due to toxic chemicals
and unable to act by themselves in daily activities or suffering from reduced
ability to act by themselves.
3.10. Individuals
donating their bodies in accordance with regulations on donation, harvesting,
grafting of tissues, human organs, body donation;
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3.12. Caregivers of
individuals serving the resistance war, including:
a) Caregivers of
individuals holding the title “Bà mẹ Việt Nam anh hùng” living with family;
b) Caregivers of war
invalids suffering from at least 81% of reduced earning capacity living with
family;
c) Caregivers of
individuals serving the resistance war, infected with toxic chemicals, and
suffering from at least 81% reduced earning capacity and living with family;
3.13. Individuals
holding titles of “nghệ nhân nhân dân”, “nghệ nhân ưu tú” awarded by the Government
living in households where monthly income per capita is lower than the
statutory pay rate stipulated by the Government, including:
a) Women of 55 years
old or older and men of 60 years old or older having no obligatory and/or
rightful caregivers;
b) Individuals
suffering from severe or especially severe disabilities;
c) Individuals
contracted with illnesses that require prolong treatment according list of
Ministry of Health;
d) Individuals other
than those under Points a, b, and c above.
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3.15.37
Relatives of officers, non-commissioned servicemen, servicemen, soldiers
serving active duty, professional officers, corporals and technical officers,
corporals serving people’s public security forces, people’s public security
learners, corporals, individuals engaging in cryptography work and receiving
salaries as servicemen, cryptography learners benefiting from policies and
regulations applicable to attendees of military and police schools, including:
a) Biological
parents; biological parents of spouses; legal caregivers; legal caregivers of
spouses;
b) Spouses;
c) Biological
children, legally adopted children from exceeding 6 years of age to less than
18 years of age, legally adopted children from 18 years of age still pursuing
full-time education.
3.16.38
Individuals from 80 years of age receiving monthly death benefits according to
social insurance laws.
4. Participants whose
premiums are partially financed by the state budget include:
4.1. Individuals
living in near-poor households;
4.1a.39
Individuals living in multidimensional poor households that do not fall under
the scope of Point 3.7 Clause 3 of this Article.
4.2. Students and
learners pursuing education in education institutions within national education
system, including students pursuing civil courses in people’s public security
schools;
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5. Participants in
household health insurance include:
5.1.40
Individuals registered in the same permanent residence registration, other than
those mentioned under Clauses 1, 2, 3, 4, and 8 of this Article and individuals
filing for temporary absence.
5.2.41
Individuals registered in the same temporary residence registration, other than
those mentioned under Clauses 1, 2, 3, 4, and 8 of this Article and individuals
participating in health insurance in accordance with Point 5.1 of this Article.
5.3.42
Individuals below eligible for participation in household health insurance:
a) Dignitaries,
sub-dignitaries, monks;
b) Individuals living
in social protection facilities not receiving health insurance financing from
state budget.
6. Other individuals
according to regulations of competent authority.
7. If an individual
corresponds to multiple cases described under this Article, the first case that
he/she corresponds to shall prevail.
7.1. Biological
children, adopted children under 6 years of age of armed force’s personnel participating
as children under 6 years of age according to Point 3.5 Clause 3 of this
Article, named under list of health insurance participants by People’s
Committees of communes, and having health insurance paid for by local
government budget;
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8.43
Participants whose premiums are paid by employers
8.1. Relatives of
national defense employees, officials serving in the military.
8.2. Relatives of
police employees serving in people’s public security forces.
8.3. Relatives of
individuals engaging in other tasks in cryptography organizations.
Article
18. Premiums and responsibility for paying health insurance premiums of
participants according to Article 13 of the Law on Health Insurance and guiding
documents, to be specific:
1. Participants under
Point 1.1 and Point 1.2 Clause 1 Article 17: monthly premiums equal to 4,5% of
monthly salaries, where employers contribute 3% and employees contribute 1,5%. Monthly
salaries contributed to health insurance shall be monthly salaries contributed
to compulsory social insurance under Article 6.
In regard to
participants under Point 1.4 Clause 1 Article 17: Monthly premiums shall equal
4,5% of monthly salaries depending on position and title allowance, seniority
pay exceeding the bracket (for employees adhering to salary regulations of
the Government) or 4,5% of monthly salaries under employment contracts (for
employees receiving salaries and wages according to regulations of employers);
where local police authority and local government pay 3% and employees pay
1,5%.
2. Participants under
Point 1.3 Clause 1 Article 17: monthly premiums shall equal 4,5% of statutory
pay rate where People’s Committees of communes pay 3% and employees pay 1,5%.
3. Participants under
Point 2.1 Clause 2 Article 17: monthly premiums shall equal 4,5% of pension,
benefits for loss of earning capacity and be paid by social insurance
authority.
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5. Participants under
Point 2.6 Clause 2 Article 17: monthly premiums shall equal 4,5% of
unemployment benefits and be paid by social insurance authority.
6. Participants under
Point 2.7 Clause 2 Article 17: monthly premiums shall equal 4,,5% of monthly
salaries prior to maternal leave and be paid by social insurance authority.
7.45
Participants under Points 3.1, 3.3a, 3.3b, 3.3c, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9,
3.10, 3.12, 3.13, 3.15, and 3.16 Clause 3 Article 17 and participants living in
near-poor households eligible for financing provided by the state budget
covering 100% of premiums under Point 4.1 Clause 4 Article 17: monthly premiums
shall equal 4,5% of statutory pay rate and be paid by state budget.
8. Participants under
Point 3.11 Clause 3 Article 17: monthly premiums shall equal 4,5% statutory pay
rate and be paid by agencies, organizations, entities granting scholarships.
Participants under
Point 3.14 Clause 3 Article 17: monthly premiums shall equal 4,5% of salaries
based on ranks, position allowance, seniority pay exceeding the bracket, and
professional seniority pay (if any).
9. Participants under
Point 3.2 Clause 3 Article 17: monthly premiums shall equal 4,5% of statutory
pay rate and be paid by social insurance authority from expenditure on monthly
pension, social insurance payout financed by the state budget.
10.46
Participants under Points 4.1, 4.1a Clause 4 Article 17: monthly premiums shall
equal 4,5% of statutory pay rate, be paid by the participants, and financed 70%
by the state budget.
The state budget
shall finance 100% of health insurance premiums of individuals living in
near-poor households in poor districts according to Resolution No.
30a/2008/NQ-CP dated December 27, 2008 of the Government and districts where
policies and regulations under Resolution No. 30a/2008/NQ-CP are applied.
11. Participants
under Point 4.2 Clause 4 Article 17: monthly premiums shall equal 4,5% of
statutory pay rate, be paid by the participants, and financed 30% by the state
budget.
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13. Participants
under Clause 5 Article 17: monthly premiums shall equal 4,5% of statutory pay
rate, be paid by the participants, and reduced as follows:
a) The first person
shall pay 100% of the premiums.
b) The second, third,
and fourth person shall pay 70%, 60%, and 50% of premiums incurred by the first
person.
c) The fifth person
and onwards shall pay 40% of the premiums incurred by the first person.
d)47
Reduction to health insurance premiums under this Point shall be implemented
when all household health insurance participants participate in a financial
year.
14.48
Participants under Clause 8 Article 17: monthly premiums shall equal 4,5% of
statutory pay rate paid to health insurance by employers from:
a) state budget for
entities using state budget;
b) entities’
expenditure for professional entities in accordance with regulations on
financial autonomy of public service providers;
c) enterprise
expenditure for enterprises.
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Article
19. Payment methods according to Article 15 of the Law on health Insurance and
guiding documents, to be specific:
1. Participants under
Clause 1 Article 17: conform to Clauses 1, 2, and 3 Article 7.
2. Participants under
Clause 2 and Point 3.2 Clause 3 Article 17: on a monthly basis, social
insurance authority shall transfer health insurance premiums from social
insurance fund, unemployment insurance fund to health insurance fund.
3.49
Participants under Points 3.1, 3.3b, 3.3c, 3.4, 3.5, 3.7, 3.10, 3.13, 3.15, and
3.16 Clause 3 Article 17 and participants receiving 100% financing for the
premiums according to Point 4.1 Clause 4 Article 17: on a quarterly basis,
financial authority shall transfer health insurance premiums to health
insurance fund; the transfer to health insurance fund of a year shall be done
by December 15 of that year at the latest.
Participants under
Points 3.3a, 3.6, 3.8, 3.9, and 3.12 Clause 3 Article 17: on a monthly basis,
labor - war invalids and social affair authority shall transfer health
insurance premiums to health insurance fund; the transfer to health insurance
fund of a year shall be done by December 15 of that year at the latest.
Participants under
Point 3.14 Clause 3 Article 17: on a monthly basis, entities shall pay health
insurance premiums to health insurance fund in accordance with Clause 1 Article
18 by the last day of the month at the latest.
With respect to
individuals living in poor households according to Point 3.7 and Clause 3
Article 17 and individual living in near-poor households eligible for 100%
financing of premiums according to Point 4.1 Clause 4 Article 17 where social
insurance authority receives the list of health insurance participants together
with Decision approving list of individuals living in poor households,
near-poor households sent by competent state authority after January 1, health
insurance premium collection and health insurance card issuance shall be implemented
from the effective date hereof. If competent authority instructs otherwise,
such instructions shall prevail.
4. Participants under
Point 3.11 Clause 3 Article 17: Agencies, entities granting scholarships shall
transfer health insurance premiums to health insurance fund on a monthly basis.
5.50
Participants under Points 4.1, 4.1a, and 4.3 Clause 4 Article 17: on a
three-monthly basis, a six-monthly basis, a twelve-monthly basis,
representatives of households and individuals shall submit their payables to
service providers51 or at social insurance authority. If
participants do not participate within the time limit in order to benefit from
policies according to approving decisions of competent authority, once the
participants have participated, they shall participate for the remaining period
of time according to decisions on policy benefit. If participants participate
on days in a month, health insurance premiums shall be determined by the month
from the date on which health insurance premiums are paid.
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7. Participants under
Clause 5 Article 17: on a three-monthly basis, a six-monthly basis, or a
twelve-monthly basis, household representatives shall submit health insurance
premiums to social insurance authority or health insurance premium service
providers53 in communes.
7a.54
Participants under Clause 6 Article 17: on a monthly basis, employers shall
submit health insurance premiums for these participants together with health
insurance premiums of employees as per the law.
8. Determine premiums
and financed premiums of participants when the Government adjusts health
insurance premiums and statutory pay rate.
8.1. Participants
under Clause 3 Article 17 and individuals living in near-poor households
according to Point 4.1 Clause 4 Article 17 shall receive financing from the
state budget for 100% of the premiums:
Amount financed by
the state budget shall be determined by health insurance premiums and statutory
pay rate corresponding to expiry date written on health insurance card. If the
Government adjusts health insurance premiums and/or statutory pay rate, amount
financed by the state budget shall be adjusted from the date on which the new
health insurance premiums and statutory pay rate are applied.
8.2. If participants
under Clause 4 and Clause 5 Article 17 have made a lump-sump health insurance
payment for 3 months, 6 months, or 12 months and during this period the
Government adjusts statutory pay rate, the participants shall not be required
to incur the difference caused by the new statutory pay rate.
Article
20. Refund of health insurance premiums
1. Health insurance
participants according to Clause 4 and Clause 5 Article 17 shall be eligible
for a refund of health insurance when:
1.1. Participants are
issued with health insurance card according to new eligibility and are informed
about reduced value of their card (where their order to payment is after the
new eligibility according to Article 12 of the Law on Health Insurance).
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1.3. Participants die
before their health insurance card is available for use.
2. Refund amount
Refund amount shall
be determined by health insurance premiums and period in which the participants
have paid for without using the card. Periods in which the participants have
paid for without using start from:
2.1. From the date on
which health insurance card compliant with new eligibility group takes effect
for participants under Point 1.1 Clause 1 of this Article.
2.2. From the date on
which decisions of competent authority come into force for participants under
Point 1.2 Clause 1 of this Article.
2.3. From the date on
which health insurance card is available for use for participants under point
1.3 Clause 1 of this Article.
Section
5.
LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE
Article
21. Participants according to Article 43 of the Law on Occupational Safety and
Hygiene and guiding documents, to be specific:
1.55
Officials, public officials, public employees, and employees working under
employment contracts participate in compulsory labor accident and occupational
disease insurance, including:
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1.2. Employees
working under indefinite term employment contracts and fixed-term employment
contracts for at least 3 months and employees working under fixed-term
employment contracts from 1 month to less than 3 months (from January 1, 2018).
Not including domestic workers.
1.3. Enterprise
managers, coordination managers of cooperatives receiving salaries;
1.4. If employees
enter into employment contracts with multiple employers, employers shall submit
labor accident and occupational disease insurance for each employment contract
if employees are required to participate in compulsory social insurance.
1.5.56
Employees who are foreigners working in Vietnam shall participate in labor
accident and occupational disease insurance if they possess work permit or
practicing license issue by Vietnamese competent authority and work under
indefinite term employment contracts or fixed-term employment contracts for at
least 1 year with employers in Vietnam.
2. Employers
according to Clause 3 Article 4.
3. Agencies,
organizations, and individuals related to labor accident and occupational
disease insurance.
Article
22. Premiums and payment methods according to Article 44 of the Law on
Occupational Safety and Hygiene and guiding documents, to be specific:
1. From June 1, 2017,
employers shall, on a monthly basis, pay a premiums equal to 0,5% of salary
fund contributing to social insurance of employees according to Clause 1
Article 21.
2. If employers are
enterprises, cooperatives, household businesses, artels engaging in
agriculture, forestry, aquaculture, or salt farming that pay on a piecework
basis or a fixed amount, the employers shall be allowed to pay labor accident
and occupational disease insurance on a monthly basis, a three-monthly basis,
or a six-month basis.
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APPLICATION
AND PROCESSING TIME LIMIT
Section
1.
APPLICATION FOR PARTICIPATION AND PAYMENT OF SOCIAL
INSURANCE, HEALTH INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE
PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD
Article
23. Registration, revision to payment of social insurance, health insurance,
labor accident and occupational disease insurance premiums; issuance of social
insurance book, health insurance card
1. Application
composition
1.1. Employees
a) For employees
working in entities:
- Form TK1-TS.
- If employees are
eligible for health insurance at a higher value: documentary proof (if any)
according to Appendix 3.
b) For employees
working as guest workers according Sub-points a, c, and d Point 1.7 Clause 1
Article 4:
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- Fixed-term
employment contracts in foreign countries or extended employment contracts
together with written extension of employment contracts or renewed employment
contracts in host countries.
1.2. Entities
a) Form TK3-TS.
b) Form No. D02-LT57.
c)58 (annulled)
2. Number of
application: 1 set.
Article
24. Registration, re-registration, and revision to voluntary social insurance
premiums; issuance of social insurance book
1. Application
composition
1.1. Participants:
Form TK1-TS.
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2. Number of
application: 1 set.
Article
25. Registration for premium payment, issuance of health insurance card for
individuals only participating in health insurance
1. Application
composition
1.1. Participants
a) Form TK1-TS.
b) For individuals
who have donated organs as per the law: Written notice on hospital discharge
that reads “đã hiến bộ phận cơ thể” (donated organ).
c) If participants
are eligible for health insurance at a higher value: documentary proof (if any)
according to Appendix 3.
1.2.60
Entities; People’s Committee of communes; social assistance facilities, care
and nurture facilities for war invalids and individuals serving the war;
vocational education and training facilities in the field of labor, war
invalids - social affairs; service providers61/education institutions62;
social insurance benefit departments/sub-departments:
Form No. D03-TS; Form
No. 2 attached to Decree No. 146/2018/ND-CP dated October 17, 2018 of the
Government for participants under management of Ministry of Labor - War
Invalids and Social Affairs.
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Article
26.63 (annulled)
Section
2.
APPLICATION FOR RE-ISSUANCE OF SOCIAL INSURANCE BOOK,
HEALTH INSURANCE CARD, REVISION TO CONTENTS OF SOCIAL INSURANCE BOOK, HEALTH
INSURANCE CARD
Article
27. Re-issuance, revision of social insurance book, health insurance card
1.64
Reissuance of lost, damaged, merged social insurance books
1.1. Application
composition:
a) Reissuance of
lost, damaged social insurance books: From No. TK1-TS.
b) Merging of social
insurance books:
- Form TK1-TS.
- Social insurance
books to be merged (if any);
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2. Reissuance of
social insurance books due to change of first name, last name, middle name,
date of birth, gender, ethnicity, nationality, contents of social insurance
books
2.1. Application
composition
a) Participants
- Form TK1-TS.
- Attachments
(Sections 3, 4 Appendix 1).
b)66 (annulled)
2.2.Quantity: 1 set
of application.
3. Verification of
social insurance contribution period for participants eligible for resumption
of contribution period without paying social insurance premiums or verification
of engagement in arduous, toxic, hazardous work or extremely arduous, toxic,
hazardous work before 1995.
3.1. Application
composition
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b) Attachments
(Sections 1, 2 Appendix 1).
3.2.Quantity: 1 set
of application.
4. Reissuance of
health insurance card
4.1. Application
composition
a) Participants
- Form TK1-TS.
- If employees are
eligible for health insurance at a higher value: documentary proof (if any)
according to Appendix 3.
b)67 (annulled)
4.2.Quantity: 1 set
of application.
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Article
28. Collection of social insurance, health insurance, unemployment insurance,
labor accident and occupational disease premiums
1. When temporarily
suspending payment to pension fund, death benefits: no more than 5 days from
the date on which adequate application is received.
2. Arrears pursuit
2.1. In case of
arrears pursuit that arises as a result of violation of regulations on social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums: no more than 10 days from the date on
which adequate application is received.
2.2. In case of
arrears pursuit that arises as a result of increased salaries contributing
towards social insurance, healthy insurance, unemployment insurance, labor
accident and occupational disease insurance premiums: no more than 3 days from
the date on which adequate application is received.
3. Refund
3.1. Voluntary social
insurance participants, household health insurance participants, and
individuals receiving partial financing from state budget for health insurance
premiums: no more than 5 days from the date on which adequate application is
received.
3.2. Co-participants
in social insurance, health insurance, unemployment insurance, labor accident
and occupational disease insurance: no more than 10 days from the date on which
adequate application is received.
Article
29. Issuance of social insurance book
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2. Re-issuance of
social insurance book due to change to first name, last name, middle name, date
of birth, gender, ethnicity, nationality, damage or lost of social insurance
book, resumption of contribution period without having to pay social insurance
premiums or merging of social insurance book: no more than 10 days from the
date on which adequate application is received. If verification of participation
in social insurance in other provinces or entities where employees work at is
required, the verification process shall take no more than 45 days as long as
employees are informed in writing.
3. Adjustment to
contents of social insurance books: no more than 5 days from the date on which
adequate application is received.
4. Verification of
social insurance books: no more than 5 days from the date on which adequate
application is received.
Article
30. Issuance of health insurance card
1. New issuance: no
more than 5 days from the date on which adequate application is received. With
respect to beneficiaries of unemployment insurance: no more than 2 days from
the date on which adequate application is received.
2. Reissuance of
health insurance card
2.1.68 In case of
unchanged information: in the same day upon receiving adequate application as
per the law.
2.2. In case of
changes to information: no more than 3 days from the date on which adequate
application is received.
2.3. In case of
participants who are seeking treatment at medical examination and treatment
establishments, in the same day upon receiving adequate application as per the
law.
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PROCEDURES
FOR COLLECTING PREMIUMS; ISSUING SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS
Article
31.69 Participants
Employees are
responsible for providing information, declaring application and submitting to
supervisory entities or social insurance authority as per the law which serves
as the basis for determining participation eligibility and premiums of social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance, to be specific:
1. Participants in
compulsory social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance: declare Form No. TK1-TS (for
first-time participants or participants possessing social insurance code with
insufficient information) and submit to superior entities.
2. Guest workers
according to Sub-points a, c, and d Point 1.7 Clause 1 Article 4 shall declare
and submit application as follows:
2.1. If entities
bringing employees overseas as guest workers pay premiums: declare Form No.
TK1-TS (for first-time participants or participants possessing social insurance
code with insufficient information) together with relevant documents, submit applications
and payments to superior entities.
2.2. If employees pay
premiums to social insurance authority of their residence before traveling
abroad as guest workers: declare Form No. TK1-TS (for first-time participants
or participants possessing social insurance code with insufficient
information), submit applications and payments to social insurance authority.
2.3. If guest workers
have their employment contracts renewed in host countries and pay arrears upon
returning to Vietnam: declare in accordance with Sub-point b Point 1.1 Clause 1
Article 23 and submit to entities or social insurance authority.
3. Individuals
benefiting from spousal allowance in Vietnamese representative missions in
foreign countries: declare Form No. TK1-TS (for first-time participants or
participants possessing social insurance code with insufficient information),
submit applications and payments to supervisory entities.
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5. Voluntary social
insurance participants
Declare Form No.
TK1-TS (for first-time participants or participants possessing social insurance
code with insufficient information), submit and pay in accordance with method
registered to service providers or social insurance authority on a nationwide
scale. If submission is made via Public Service Portal, declare Form No. 02-TK
attached to Decision No. 3511/QD-BHXH dated November 21, 2022 of Vietnam Social
Security).
6. Individuals only
participating in health insurance
6.1. Participants
whose health insurance premiums are paid by social insurance organization:
declare Form No. TK1-TS (for first-time participants or participants possessing
social insurance code with insufficient information), submit to People’s
Committees of communes or social insurance authority. For beneficiaries of
unemployment insurance: submit applications to social insurance authority.
6.2. Participants
whose health insurance premiums are paid by state budget: declare Form No.
TK1-TS (for first-time participants or participants possessing social insurance
code with insufficient information), submit to People’s Committees of communes;
except for:
a) Individuals
donating their organs shall declare Form No. TK1-TS (for first-time
participants or participants possessing social insurance code with insufficient
information), and submit together with notice of hospital discharge to social
insurance authority;
b) Participants under
management of agencies, entities shall declare Form No. TK1-TS (for first-time
participants) and submit to their superior entities.
6.3. Individuals
receiving partial financing for health insurance premiums from the state
budget: declare Form No. TK1-TS (for first-time participants or participants
possessing social insurance code with insufficient information), submit applications
and pay according to registered method to service providers or social insurance
authority. In case of submission via Public Service Portal, declare form No.
01-TK attached to Decision No. 3510/QD-BHXH dated November 21, 2022 of Vietnam
Social Security.
For students, declare
form No. TK1-TS (for first-time participants or participants possessing social
insurance code with insufficient information), submit applications and pay
according to registered method to education institutions.
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7. Register method of
receiving administrative procedures processing results (electronic or physical)
to social insurance authority.
Article
32.70 Entities, labor - war invalids and social affairs
authority, People’s Committees of communes, service providers, social
assistance facilities, care and nurture facilities for war invalids and
individuals serving the war; vocational education and training facilities in
the field of labor, war invalids - social affairs, social insurance benefit
departments/sub-departments
1. In regard to
entities
1.1. Receive Form
TK1-TS of participants, declare Form No. TK3-TS and Form No. D02-LT; attach
copies of documents sent by competent state authorities relating to adjustment
to information of the entities, applications of employees; send physical copies
or electronic copies to social insurance authority within 30 days from the date
on which employment contracts, recruitment decisions are signed.
1.2. Submit payments
of entities (including those within responsibility of employers and employees),
payments of guest workers, spouses to social insurance authority as per the
law.
2. In regard to
People’s Committees of communes
2.1. Receive Form
TK1-TS submitted by participants, produce and submit Form No. D03-TS to:
a) Social insurance
authority in regard to participants whose premiums are paid for by social
insurance authority.
b) Labor - war
invalids and social affairs authority and district social insurance authority
in regard to participants under management of Ministry of Labor - War Invalids
and Social Affairs. Form No. D03-TS is not required if birth registration data
of children under 6 years of age has been linked.
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2.2. Submit health
insurance premiums to health insurance fund according to decentralization.
3. Labor - war
invalids and social affairs authority
3.1. Receive Form No.
D03-TS regarding participants under management of Ministry of Labor - War
Invalids and Social Affairs submitted by People’s Committees of communes,
cooperate with social insurance authority in reviewing, inspecting,
cross-examining Form No. D03-TS, and verifying number of participants and
amounts payable of each participant eligibility.
3.2. Transfer health
insurance premiums depending on decentralization or cooperate with social
insurance authority in requesting financial authority to transfer health
insurance premiums to social insurance authority.
4. Social assistance
facilities, care and nurture facilities for war invalids and individuals
serving the war; vocational education and training facilities in the field of
labor, war invalids and social affairs; agencies and entities managing
individuals only participating in health insurance
4.1. Receive Form No.
TK1-TS submitted by participants, produce Form No. D03-TS and send to social
insurance authority.
4.2. Transfer health
insurance premiums depending on decentralization or request labor - war
invalids and social affairs authority or financial authority to transfer health
insurance premiums to social insurance authority.
5. Service providers
5.1. Receive Form No.
TK1-TS of participants, collect social insurance premiums payable of
participants in voluntary social insurance, premiums payable of participants in
health insurance; issue invoice for participants as per the law.
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5.3. On a monthly
basis, produce Form C17-TS and cooperate with social insurance authority in cross-examining
invoice and amounts paid by participants.
6. Education
institutions
6.1. Receive Form No.
TK1-TS submitted by students and collect health insurance payable of students.
6.2. On a daily
basis, produce Form No. D03-TS and submit premiums payable of participants and
Form No.C66a-HD attached to Circular No. 102/2018/TT-BTC dated November 14,
2018 of the Ministry of Finance to social insurance authority.
7. Social insurance
benefit departments/sub-departments
7.1. Receive Form No.
TK1-TS of participants (if any)
7.2. Produce the
following documents
a) Form No. D03-TS
for health insurance participants whose premiums are paid for by social
insurance organizations (including participants waiting for decisions on
pension benefits).
b)71 List and
dossiers of employees applying for lump-sum social insurance payout with period
of unattained unemployment insurance; Form No. D16-TS and send to
Sub-departments of Book, Card - Payment for examination and verification of
total period of unattained unemployment insurance on database on national
payment collection.
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8. In regard to
entities mentioned under Clause 1 to Clause 6 of this Article, register method
for receiving administrative procedure processing results (electronic or
physical) to social insurance authority where the principle is “Khuyến khích
đơn vị, người tham gia nhận kết quả giải quyết thủ tục hành chính bằng hình
thức điện tử” (Encouraging entities and participants to receive administrative
procedure processing result electronically).
Article
33a.72 Reception and processing of application for collection,
issuance of social insurance books, health insurance cards
Application reception
departments shall proceed as follows:
1. Application
reception officials
1.1. In regard to
application for participation, revision to premium payment of social insurance,
health insurance, unemployment insurance, labor accident and occupational
disease insurance; application for re-issuance of social insurance book, health
insurance card; application for revision to contents of social insurance book,
health insurance card; application for resumption of contribution period
without having to pay social insurance premiums; application for adjustment of
arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work
before 1995; application for merging of social insurance book of entities,
superior agencies of participants only participating in health insurance,
service providers, participants: reception officials shall check and
cross-examine with the forms as per the law.
If physical
application is submitted via post service or at social insurance authority:
scan the original documents and update on management software (except for the
merging of social insurance books).
1.2. Transfer
electronic documents and data to Sub-departments of Book, Card - Payment in the
same day (Form No. TK1-TS, TK3-TS, D02-LT, D03-TS, D05-TS, relevant documents).
In regard to
application for health insurance cards for children under 6 years of age: if
birth registration data has been linked with systems of relevant ministries and
central departments: transfer Form D03-TS produced by the system to
Sub-departments of Book, Card - Payment.
2. Reception of
processed applications and data from Sub-departments of Book, Card - Payment
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2.2. Store applications
as per the law.
Article
33b.73 Processing application for collection, issuance of social
insurance books, health insurance cards
1. Sub-departments of
Book, Card - Payment
1.1. Book, card -
payment officials shall be tasked with
Regularly monitoring
management software, promptly inspecting and cross-examining relevant
documents, criteria on additional documents of entities, agencies managing
individuals only participating in health insurance, service providers, and
participants (Form No. TK1-TS, Form No. D02-LT, Form No. D03-TS, Form No.
D05-TS) regarding regulations on salaries serving as the basis for premiums,
professional titles, work, participation eligibility, participation period,
registered initial medical examination and treatment establishment, and data
under their management:
1.1.1. In regard to
cases where social insurance code does not contain matching information: issue
social insurance code for participants in accordance with Decision No. 515/QD-BHXH
dated March 27, 2020 of Vietnam Social Security.
1.1.2. In regard to
inadequate data and/or applications: produce Form No. 2 attached to Decision
No. 475/QD-BHXH dated March 27, 2023, provide guidelines on completing applications,
submit to reception departments, and transfer to entities, agencies managing
individuals only participating in health insurance, service providers, and
participants.
1.1.3. Application
processing
a) If employees
possess social insurance books where they retain their participation before
2009 or social insurance books under management of social insurance authority
affiliated with Ministry of National Defense, Ministry of Public Security whose
information has not been consolidated and sent to Vietnam Social Security,
applied for resumption or payout: update contribution in social insurance,
unemployment insurance, labor accident and occupational disease insurance in
management software and request approval.
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c) If social
insurance books are merged: produce Form No. C18-TS on management software and
request approval.
d) If adjustment
arises due to changes to first name, last name, middle name, ethnicity,
nationality, birth registration location, date of birth, gender, citizen ID
Card number/personal identification number/passport number, higher health
insurance eligibility: produce Form No. C02-TS on management software and
request approval.
dd) If arrears
pursuit is implemented in accordance with Article 38: update additional amount,
attach scanned documents on management software, and request approval.
e) If other
adjustment is required: make the adjustment depending on legitimacy and
legality of documents provided by entities and participants.
g) Approval
procedures:
In regard to district
social insurance: District directors shall approve via management software
In regard to
provincial social insurance: Directors of Sub-departments of Book, Card -
Payment shall approve and submit to directors of provincial social insurance
When directors of
provincial/district social insurance approve, management software shall
automatically update the data.
1.1.4. In regard to
adequate applications
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Based on Forms No.
TK1-TS, D02-LT, D03-TS, D05-TS, update on management software.
Management software
shall automatically examine and check social insurance code, full name, citizen
ID card number against national data for all increase cases, if any of the
information above matches with an existing participant in other entity, a
warning shall be issued on the screen; if book, card - payment officials update
in new entities, the software shall automatically reduce amount payables of participants
and nullify health insurance cards issued by previous entities and produce Form
No. C20-TS.
b) Application
processing results
b1) Software system
shall distribute collected premiums to social insurance funds (sickness,
maternity; labor accident and occupational disease; pension and death
benefits), health insurance funds, unemployment insurance funds of participants
according to Form No. C83a-HD for entities issuing new, re-issuing social
insurance books, health insurance cards for participants in accordance with
Article 6 of Decision No. 60/2015/QD-TTg dated November 27, 2015 of the Prime
Minister as follows:
Distribute payout to
employees eligible for social insurance payout or terminating employment
contracts, working contracts (including social insurance, health insurance,
labor accident and occupational disease insurance premiums and late payment
interests) in order to promptly resolve social insurance, unemployment
insurance, labor accident and occupational disease regulations for employees as
per the law (if any);
Distribute the
remaining money in order:
Collect adequate
premiums payable to health insurance funds and late payment interest, arrears
interests (if any).
Collect adequate
premiums payable to unemployment insurance funds and late payment interest,
arrears interest (if any).
Collect adequate
premiums to labor accident and occupational disease insurance funds and late
payment interest, arrears interest (if any).
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If premiums paid by
entities are insufficient to be distributed to any of the funds above, after
adequate premiums have been distributed according to the order described above,
the remaining amount shall be proportionally distributed to participants under
Form No. C69a-HD in the next fund.
b2) Payment officials
shall approve Form C69a-TS and Form No. C83a-TS for entities where premiums are
paid.
b3) Issuance of
social insurance books, health insurance cards
In regard to
provincial social insurance: request Directors of Sub-departments of Book, Card
- Payment to approve data for issuance of social insurance books, Form No.
D09a-TS, Form No. D10a-TS to allow director to approve.
In regard to district
social insurance: request director to approve data for issuance of social
insurance books, Form No. D09a-TS, Form No. D10a-TS.
b4) Once directors of
provincial/district social insurance approve the data:
Issue social insurance
books, health insurance cards, and Form No. D10a-TS depending on registered
method (automatic digital signature software system of social insurance
authority for electronic social insurance books, health insurance cards, Form
No. D10a-TS).
b5) Transfer
administrative procedure processing results to reception departments in order
to return the results to entities and participants. In regard to application
for adjustment to social insurance, unemployment insurance premiums (salaries, premium
allowance, professional title and position allowance, participation period in
social insurance, unemployment insurance) where social insurance benefits have
been granted (maternity, sickness, pension, etc.), transfer results to social
insurance benefit departments/sub-departments.
b6)74
Software system shall automatically integrate participation in social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance with unique social insurance codes of
participants; participant information shall be verified with National
Population Database. Separately store and manage approved applications for
social insurance books, health insurance cards, social insurance booklets in
order to use as the basis for processing social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance,
verify social insurance books; data of social insurance books integrated with
new social insurance codes, data of social insurance books where pension
benefits, death benefits, lump-sum social insurance payout, unemployment
insurance have been granted.
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c1) At 00 a.m. on a
daily basis:
Software system shall
consolidate social insurance, health insurance, and collectable unemployment
insurance premiums (Form No. C69b-HD, Form No. C69c-HD, Form No. C69d-HD);
consolidate social insurance, health insurance commissions for service
providers in Form No. D11a-TS, Schedule consolidating commissions for service
providers (Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS).
Software system shall
distribute documents updated in the day without being distributed to Form No.
C83a-HD; consolidate data on distribution of social insurance, health
insurance, and unemployment insurance premiums (Form No. C83b-HD, Form No.
C83c-HD, Form No. C83d-HD)
c) On a monthly
basis, software system shall consolidate Form No. C69a-TS, Form No. C83a-TS,
Form No. D11a-TS, Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS, Form
No.D11a-XD, Form No. D11b-XD, Form No. D11c-XD, Form No. D11d-XD, Form No.
D11a-HT, Form No. D11b-HT, Form No. D11c-HT, Form No. D11d-HT, and Form No.
B01-TS. On a quarterly basis, consolidate number of health insurance cards and
collectable amount by registered initial medical examination and treatment
establishments (Form No. B05-TS).
d) Review and
cross-examine collectable amount (Form No. C69a-HD), amount collected, amount
to be collected (Form No. C83a-HD) of each entity with Sub-departments of Book,
Card - Payment.
dd) On the last day
of each month:
dd1) Send Form No.
C20-TS to employees, individuals only participating in health insurance of
entities participating in new entities.
dd2) Produce Form No.
C21-TS and send to service providers in order to encourage further
participation in voluntary social insurance and voluntary health insurance.
dd3)75 Send
Form No. C22-TS to social insurance benefit departments/sub-departments.
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e1) Cross-examine
Form No. C17-TS on management software against Form No. C17-TS produced by
service providers.
e2) Consolidate
monthly data using Form No. C69b-HD, Form No. C83b-HD
Cooperate with
planning - finance officials in examining, reviewing, matching collectable
amount, collected amount, to be collected amount of previous month on Form No.
C69b-HD, Form No. C83b-HD, Form No. D11a-TS, Form No. D11a-XD, Form No. D11a-HT
against management data of planning - finance officials; approve data, request
directors of district social insurance, Directors of Sub-departments of Book,
Card - Payment to digitally sign Form No. C69b-HD, Form No. C83b-HD, Form No.
D11b-TS, Form No. D11a-XD, Form No. D11a-HT.
Cooperate with social
insurance benefit departments/sub-departments in matching number of
participants, number of participants whose health insurance premiums paid by
social insurance organizations are to be collected by participation
eligibility.
g) Before the 10th
of the first month of the next quarter, consolidate data of the previous
quarter using Form No. C69b-HD, Form No. C83b-HD, Form No. D11b-TH; consolidate
participants and expenditure required for initial healthcare (Form No.
03b/BHYT), Form No. B02a-TS, Form No. B02b-TS.
1.2. Directors of
provincial/district social insurance, Directors of Sub-departments of Book,
Card - Payment shall rely on management level, functions, tasks to:
a) examine and
approve, via management software, documents and data on a daily basis submitted
by book, card - payment officials as per the law.
b) digitally sign
regular, periodic schedules and reports according to Appendix IV below.
c) digitally sign
schedules and send to entities on a periodic or irregular basis.
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a) Form No. C12-TS to
entities before the 6th of each month.
b) Form No. C13-TS
for public posting at entities before March 31 of each year.
c) Annual
verification of contribution to social insurance and unemployment insurance
(social insurance booklet according to Regulation on social insurance book form
attached to Decision No. 1035/QD-BHXH dated October 1, 2015 of the General
Director of Vietnam Social Security) sent to each employee before March 31 of
each year.
d) Form No. D10a-TS
of entities under management of Ministry of Labor - War Invalids and Social
Affairs sent to labor - war invalids and social affairs authority.
dd) Form No. D08a-TS
sent to service providers to mobilize, expedite, and collect premiums of
participants.
e) Form No. C12-TS
sent to labor - war invalids and social affairs authority, Form No. 1 attached
to Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government sent to
financial authority to enable financial authority to transfer corresponding
expenditure to health insurance funds.
g) Form No. B09-TS
sent to financial authority to enable financial authority to transfer
expenditure to social insurance funds.
h) Form No. C12-TS
send to Department/Sub-department of Planning - Finance of entities whose
health insurance premiums are paid by health insurance organizations.
2. Departments/Sub-departments
of Planning - Finance
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2.1.1. On a daily
basis, update premiums paid by entities, service providers, superior agencies
for health insurance participants, financial authority, participants (including
recording of health insurance premiums of health insurance participants
guaranteed by the central government budget and social insurance, unemployment
insurance funds) to management software by entity, social insurance codes for
participants.
2.1.2. Consolidate
data: at 00 a.m., software system shall consolidate data in Form No. D12b-TS,
Form No. D12c-TS, Form No. D12d-TS; on a monthly basis, consolidate in Form No.
D12b-TS, Form No. D12c-TS, and Form No. D12d-TS
2.1.3. Review and
match collectable amount (Form No. C69a-HD), amount collected, amount to be
collected (Form No. C83a-HD) of each entity to book, card - payment officials.
2.1.4. Before the 5th
of each month, consolidate in Form No. D12b-TS, Form No. D12b-XD, Form No.
D12b-HT for the previous month; cooperate with book, card - payment officials
in examining, reviewing, and cross-examining collectable amount, amount
collected, and amount to be collected on Form No. C69b-HD, Form No. C83b-HD,
Form No. D11a-TS, Form No. D11a-XD, Form No. D12b-TS, Form No. D12b-XD, Form
No. D11a-HT, Form No. D12b-HT and ensuring consistency and approving data.
2.2. Directors of
planning - finance department shall, based on decentralization, functions, and
powers, digitally sign regular, periodic schedules according to Appendix IV.
3. Social insurance
benefit departments/sub-departments
On a monthly basis,
cooperate with Departments/Sub-departments of Book, Card - Payment in
cross-examining number of participants, number of participants whose health
insurance premiums are paid by social insurance organizations by participation
eligibility.
4. On a quarterly
basis, before the 10th of the first month of the next quarter (in
case of the 4th quarter, by January 25 of the next year),
provincial/district social insurance shall cross-examine, review data, settle
data on collection of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums;
determining amount funding initial healthcare for entities, education institutions,
amount serving as commissions for service providers/education institutions in
order to ensure consistency with management software. Prepare a financial
statement of the preceding quarter.
5. Director of
Department of Book, Card - Payment, Director of Department of Finance -
Accounting: digitally sign regular, periodic schedules and reports and request
General Director to digitally sign according to Appendix IV.
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Chapter
V
PROCEDURES
FOR UTILIZING, DEVELOPING PARTICIPANTS, AND MANAGING, ENCOURAGING ARREAR PAYMENT78 OF
SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, LABOR ACCIDENT AND
OCCUPATIONAL DISEASE INSURANCE PREMIUMS
Article
34.79 (annulled)
Article
35.80 (annulled)
Article
36.81 Managing entities and participants
1. Sub-departments of
Book, Card - Payment
1.1. Manage entities
and participants
1.1.1. Examine and
cross-check documents under management of entities, service providers with
declared information upon participation in social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance,
issuance of social insurance books, health insurance cards; revision to
information on social insurance books, health insurance cards; relatives,
engagement in arduous, toxic, hazardous work or extremely arduous, toxic,
hazardous work; pursuit of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease premium arrears such as:
Form No. TK1-TS, contracts and agreements, salary and wage worksheets, pertaining
to employment and work, timesheets, instruments of social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premium payment; point of collection, employees of points of
collection, receipts, etc.
1.1.2. Produce
inspection records and guide entities to rectify all errors (if any) as per the
law.
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a) send notice on
arrears payment request once every 10 days. If entities fail to pay arrears
after two notices on arrears payment request have been sent, produce Form No.
D04m-TS and send to Department of Inspection - Examination.
b) update inspection
results on management software using Form No. 01-TTTD.
c) produce list of
entities intentionally failing to pay social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums after
having been inspected and post on mass media.
1.1.4. If entities
are found to contain signs of violations or intentionally commit violations
such as evasion of social insurance, health insurance, unemployment insurance,
labor accident and occupational disease insurance payment; failing to make
payment corresponding to salaries of employees, failing to pay after collecting
from employees, failing to pay in a timely manner, or failing to pay adequate
amount; inaccurately declaring documents, request the director to hold
professional inspection and take actions as per the law.
1.1.5. If entities
are experiencing period of temporary suspension of contribution to pension funds
and death benefits: obtain verification of labor - war invalids and social
affairs authority and/or financial authority in accordance with Clause 2
Article 28 of 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.
Update reduced
premium payment to pension fund and death benefits on management software.
1.2. Manage suspended
entities and participants at entities
1.2.1. Update entity
status on management software
Rely on national
database on enterprise registration (https:dangkykinhdoanh.gov.vn) and
documents under Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of Ministry
of Planning and Investment to identify status of the entities. Update status of
entities, scan documents identifying enterprise status on management software. In
regard to suspended entities that are suspended, delay interest calculation,
entirely reduce the number of participants in the entities, acknowledge social
insurance, health insurance, and unemployment insurance contribution of
participants up to the payment date; request directors of provincial/district
social insurance to approve on management software, to be specific:
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b) Entities ceasing
to operate at registered address: information on enterprise status shared by
tax authority;
c) Entities whose
business registration certificate is revoked as a result of tax administration
coercion: Decision on revocation of business registration certificate provided
by business registration authority (Appendix V-17 attached to Circular No.
01/2021/TT-BKHDT);
d) Entities filing
for dissolution and entities filing for bankruptcy: Notice on ongoing
dissolution procedures of enterprise sent by business registration authority
(Appendix V-23 attached to Circular No. 01/2021/TT-BKHDT) or Decision
initiating bankruptcy procedures of People's Court;
dd) Entities that
have gone bankrupt or dissolved: Decision announcing bankruptcy of the court
according to bankruptcy laws; Notice on dissolved enterprise sent by business
registration authority (Appendix V-24 attached to Circular No. 01/2021/TT-BKHDT)
e) Entities without
legal representatives or without individuals authorized by legal
representatives: Written confirmation of Departments of Planning - Investment
at request of Departments of Labor - War Invalids and Social Affairs or
provincial People’s Committees according to Clause 6 Article 1 of Decree No.
61/2020/ND-CP.
1.2.2. In regard to
entities resuming operation after suspension;
In regard to entities
resuming operation within less than 6 months from the date on which they
suspend operation; entities shall pay social insurance, health insurance, and
unemployment premiums for employees in order to process social insurance
benefits or verify social insurance contribution period for the purpose of
relocation or retention; book, card - payment officials shall update data, scan
documents, and append digital signature. Request directors of
provincial/district social insurance to approve on management software.
In regard to entities
resuming operation after more than 6 months from the date on which they suspend
operation; book, card - payment officials shall update data, scan documents,
and append digital signature. Request directors of provincial/district social authority
to approve and request Vietnam Social Security to approve on management
software.
1.3. On a monthly
basis, consolidate Form No. B03-TS, Form No. B03a-TS, and Form No. B03b-TS of
district, provincial, and nation-wide social insurance of the previous month.
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Requests director of
provincial social insurance to promulgate decision on irregular professional
inspection for entities behind with payment or evading payment of social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease premiums; failing to make payment or make adequate payment
corresponding to salaries of employees or failing to make payment after
collecting from employees, failing to make adequate payment or failing to make
timely payment; inaccurately declaring documents or forging documents. Expedite
inspection conclusion; transfer documents to competent authority to request
inspection and actions as per criminal laws.
Article
37. Calculating interests of late social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance
payment
1. Entities that are behind
with payment of compulsory social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums for at
least 30 days shall incur interests based on the unpaid compulsory social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease premiums.
2. Interests shall be
calculated on the first day of each month.
3. Formula for
calculating interests of late compulsory social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance
payment:
Where:
Lcdi
= Pcdi x k (VND) (1)
* Lcdi: late payment
interests of compulsory social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums of the
month i (VND).
* Pcdi: social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums that are not paid on a timely manner
where interests in the month i are calculated (VND), determined as follows:
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Where:
Plki: total social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums payable accumulated as of the month
preceding the month i where interests are calculated (not including interests
of late payment, arrears interests of previous periods82 if
any).
Spsi: social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums payable that are not past payment time
limit, determined as follows:
+ In case of monthly
payment: social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance premiums payable shall equal
premiums payable of the month preceding the month in which interests are
calculated;
+ In case of
three-monthly payment or six-monthly payment: social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums payable shall equal total premiums payable of months
preceding the month in which interests are calculated and not past payment time
limit.
* k: interest rates
of late payment at the time of calculation (%), determined as follows:
- In regard to
compulsory social insurance, unemployment insurance, labor accident and
occupational disease insurance, k shall equal twice the average interest of
investment using social insurance fund of the corresponding month in the
previous year published by Vietnam Social Security.
- In regard to health
insurance, k shall equal twice the nine-month interbank rate of the
corresponding month in the previous year published by the State Bank of Vietnam
on their website. If interbank rate of the previous year is not expressed in
nine-month format, interest of the term preceding the nine-month term shall
prevail.
Example 12:
Calculating late payment interests of entities paying social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums on a monthly basis:
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Interests of late payment
of social insurance, unemployment insurance, labor accident and occupational
disease insurance premiums:
kbhxh
= 2 x 6,39%/12= 1,0650%
Interest rates of
late payment of health insurance premiums: kbhyt = 2 x 6,5%/12 = 1,0833%
The formulas above
are used to calculate interests of late payment of social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums of Enterprise B as of March 1, 2016:
Interests of late
payment of social insurance, unemployment insurance, labor accident and occupational
disease premiums are 1.065.000 VND [(200.000.000 VND - 100.000.000 VND) x
1,0650%].
Interests of late
payment of health insurance premiums are 162.495 VND [(35.000.000 VND -
20.000.000 VND) x 1,0833].
Total late payment
interests payable of Enterprise B as of March of 2016 shall be 1.227.495 VND
(1.065.000 VND + 162.495 VND).
Example 13: Calculate
late payment interests of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums paid on a
three-monthly or six-monthly basis (for simplicity, the example below only illustrates
calculation of late payment interests of social insurance, unemployment
insurance, labor accident and occupational disease insurance premiums. The
calculation of late payment interests of health insurance premiums shall follow
the same procedures).
Enterprise C pays
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums on a three-monthly basis (where the
first month in the three-monthly basis starts from January of 2016). By the end
of May of 2016, Enterprise C is 350.000.000 VND behind85 with
social insurance, unemployment insurance premiums, where social insurance,
unemployment insurance, labor accident and occupational disease insurance
premiums are 100.000.000 VND and 110.000.000 VND respectively for April and May
of 2016.
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Using formula (2),
social insurance, unemployment insurance, labor accident and occupational
safety premium arrears for which interests are calculated (Pcd6) for each month
of May and June of 2016 are: 140.000.000 VND (350.000.000 VND - 100.000.000 VND
- 110.000.000 VND);
Assuming interest
rates of late payment of social insurance premiums in Example 1 to be 1,0650%,
using formula (1), interests of late payment of social insurance, unemployment
insurance, labor accident and occupational disease insurance premiums of each
month of May and June of 2016 (Lcd6) are 1.491.000 VND (140.000.000 VND x
1,0650%).
4. Interests of late
payment of social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance premiums to be collected in a
month, include: late payment interests accumulated as of the previous month
carrying over and interests of late payment in that month determined according
to Clause 3 of this Article.
Example 14. The same
Enterprise B mentioned under Example 12 above, assuming that they fail to pay social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums, by April of 2016, in addition to
235.000.000 VND of social insurance, health insurance, unemployment insurance,
labor accident and occupational disease insurance premiums payable by the end
of February of 2016 and 240.000.000 VND of social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance
premiums as of March and April of 2016 and 1.227.495 VND of late payment
interests as of March of 2016, Enterprise B shall also incur late payment
interests for arrears86 accumulated by the end of February of
2016 that are:
2.130.000 VND
(200.000.000 VND x 1,0650%) of social insurance, unemployment insurance, labor
accident and occupational disease insurance late payment interests;
379.155 VND of health
insurance late payment interests (35.000.000 VND x 1,0833%); Total late payment
interests are 2.509.155 VND (2.130.000 VND + 379.155 VND); Total amount payable
in April of 2016 (arrears87 and premiums of social insurance,
health insurance, unemployment insurance, labor accident and occupational
disease insurance, late payment interest arrears88 and
other interests) is 478.736.650 VND (475.000.000 VND + 1.227.495 VND +
2.509.155 VND).
In case entities no
longer possess registered location for business activities (lost entities) and
social insurance authority has confirmed amount payable and late payment
interests up to the date on which the entities no longer possess registered
location for business activities, if the entities request continuation of
transaction, in addition to arrears89 and interests, the entities shall also
incur interests of social insurance, health insurance, unemployment insurance,
labor accident and occupational disease insurance arrears90 that
arise from the date on which they cease to conduct transactions based on
interest rates from time to time.
Example 15:
Entity A is no longer
present at registered location for business activities, social insurance
authority confirms that late payment91 is 50.000.000 VND, late payment
interest92 is 7.000.000 from January of 2016. The
entity resumes their participation from July of 2016, assuming interest of
social insurance, health insurance, and unemployment insurance of 2016 to be
1%/month and interest of social insurance, health insurance, and unemployment
insurance of 2017 to be 1,2%/month, in addition to late payment93
payable of 50.000.000 VND and late payment94 interests of 7.000.000
VND, the entity shall also incur interests from January of 2016 to June 30,
2017 of 9.600.000 VND (= 50.000.000 VND x 1% x 12 month + 50.000.000 VND x 1,2%
x 6 month).
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Article
38. Pursuing mandatory social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance arrears
1. Cases of arrears
pursuit
1.1.95
Pursuing arrears as a result of intentionally evading payment according to
Circular No. 20/2016/TT-BTC of Ministry of Finance: if entities fail to make
adequate payments for all compulsory participants, appropriate social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums (hereinafter referred to as “payment
evasion”) according to competent inspecting authority, social insurance
authority under professional inspection conclusion regarding social insurance,
health insurance, unemployment insurance from January 1 of 2016, in addition to
being pursued for amount payable as per the law, entities shall also be pursued
for interests of evaded amount, evasion period, and late payment interests as
follows:
a) Evasion period
that precedes January 1, 2016 shall be calculated using late payment interests
applied to 2016;
b) Evasion period
that entails January 1, 2016 shall be calculated using late payment interests
applied to the year where payment evasion is discovered.
1.2. Pursuing arrears
of social insurance premiums of repatriating guest workers who did not pay
social insurance premiums while working abroad: if employees pay social
insurance arrears after more than 6 months from the date on which they
terminate employment contracts and return to Vietnam, social insurance arrears
shall include: social insurance premiums payable as per the law and interests
of arrears.
1.3. Pursuing arrears
as a result of increased salaries contributing to social insurance,
unemployment insurance, labor accident and occupational disease insurance of
employees: if social insurance, unemployment insurance, labor accident and
occupational disease insurance arrears are paid after 6 months from the date on
which competent individuals sign decisions or employment contracts (appendices
of employment contracts) increasing pay roll, pay rank, salaries, monthly
allowance contributing to social insurance, unemployment insurance, labor
accident and occupational disease insurance, the social insurance, unemployment
insurance, labor accident and occupational disease insurance arrears shall
include: social insurance, unemployment insurance, labor accident and
occupational disease insurance premiums and interests of premiums payable.
1.4. Other cases
according to regulations of competent authority.
2. Conditions for
pursuing arrears
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2.2. Request for
pursuing arrears of employees.
2.3.96
Adequate documents according to Appendix 2.
a) If entities
request pursuit of arrears covering a total of less than 3 months: reception
officials shall inspect requesting documents in accordance with Appendix 2
before pursuing arrears.
b) If entities
request pursuit of arrears covering a total of 3 to 6 months: within 7 days
from the date on which adequate requesting documents are received, reception
officials shall produce Form No. D04h-TS and request director of social
insurance to approve.
c) If entities
request pursuit of arrears covering a total of at least 6 months: within 7 days
from the date on which adequate requesting documents are received, reception
officials shall produce Form D04h-TS and request director of social insurance
to conduct irregular inspection and take actions as per the law.
3. Salaries serving
as the basis for arrears pursuit and percentage
3.1. Salaries serving
as the basis for arrears pursuit shall be monthly salaries contributing to
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance of employees according to regulations applicable
to when arrears are pursued; the salaries are specified in social insurance
books of employees.
3.2. Arrears
percentage: equal to % of monthly salaries serving as the basis for
contribution to social insurance, health insurance, unemployment insurance,
labor accident and occupational disease insurance regulated by the Government
from time to time.
4. Arrears amount
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4.2. Interests of
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums shall be calculated as follows:

Where:
Ltt: interests of
arrears;
v: number of months
in the year j whose arrears are to be pursued;
y: number of years whose arrears are to be
pursued;
Pttij:
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premium arrears of the month i in the year j;
Nij:
payment evasion period in months from the initial month i of payment evasion in
the year j to the month preceding the arrears pursuing month, determined using
the formula below:
Nij
= (T0 - Tij) - 1 (4)
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T0: months
where arrears are calculated (in calendar year);
Tij:
months where Pttij payable arises (in calendar year);
kj:97
interests of arrears (%)
- With respect to
compulsory social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance arrears pursuit under Point 1.1
Clause 1 of this Article where payment evasion occurs before January 1, 2016,
kj shall be calculated by monthly late payment interests of 2016; where payment
evasion occurs on or after January 1, 2016, kj shall be calculated by monthly late
payment interest applicable to respective year.
- With respect to
compulsory social insurance arrears pursuit under Point 1.2 and compulsory
social insurance, unemployment insurance, labor accident and occupational
disease insurance arrears pursuit under Point 1.3 Clause 1 of this Article, kj
shall be calculated by average interests of investment using social insurance
fund of the previous year.
Example 16:
Enterprise M evades social insurance payment for employees; as of May of 2016,
social insurance authority discovers and pursues social insurance arrears of
Enterprise M. Social insurance arrears payable and arrear interests are
detailed under schedule below:
(Unit:
VND)
No.
Month
where payment evasion occurs
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Period
of payment evasion of which interests are calculated (month)
Interests
rates (%/month)
Interests
1
1/2015
50.000.000
15
1,065%
7.987.500
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2/2015
60.000.000
14
1,065%
8.946.000
3
5/2015
65.000.000
11
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7.614.750
4
6/2015
70.000.000
10
1,065%
7.455.000
Total
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32.003.250
In case Enterprise M
fails to pay social insurance arrears of 245.000.000 VND and arrears interests
of 32.003.250 VND by May of 2016, by June of 2016, in addition to incurring
social insurance arrears (245.000.000 VND) and interests (32.003.250 VND), social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums of June of 2016 and arrears98
and arrears interests (if any) according to Point 4.1 Clause 4, Enterprise M is
also required to incur arrears interests based on unpaid social insurance
arrears99 which is 2.609.250 VND (245.000.000 VND
x 1,065%).
4.100 When
updating arrears data according to Clause 1 Article 33b, collection officials
shall inspect and cross-examine with data on lump-sum social insurance payout
and nationwide unemployment insurance, if a period whose arrears are pursued
overlaps with a period where the beneficiary receives unemployment benefits or
a year where the beneficiary receives lump-sum social insurance payout, sign
Form No. C19-TS and send to social insurance benefit
departments/sub-departments.
Article
39.101 (annulled)
Chapter
VI
MANAGING
COLLECTION; ISSUANCE OF SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS
Section
1.
PLAN FOR COLLECTING, ISSUING SOCIAL INSURANCE BOOK
TEMPLATE, HEALTH INSURANCE CARD TEMPLATE
Article
40.102 (annulled)
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1. District social
insurance: Based on the use of social insurance book template and health
insurance card template and remaining quantity of social insurance book
template and health insurance card template, predict the potential of
developing social insurance, health insurance participants of the following
year, produce use plan of social insurance book templates, health insurance
card templates (Form No. K02-TS) and send to Department of Book, Card - Payment103
before June 15 of each year.
2. Provincial social
insurance: Sub-department of Book, Card - Payment104
shall rely on use demand of social insurance book and health insurance card of
entities under management of provincial government; use plan of social
insurance book and health insurance card of district social insurance;
remaining quantity of social insurance books, health insurance cards, produce
use plan of social insurance book template and health insurance card template
of the following year (Form No. K02-TS) and send to Vietnam Social Security
(Department of Book, Card - Payment105) before July 1 of each year.
3. Plan adjustment:
Provincial, district social insurance shall rely on practical demand to adjust
use plan of social insurance book, health insurance card template (Form No.
K02-TS106) and send to Vietnam Social Security
(Department of Book, Card - Payment) before July 1 of the current year.
Section
2.
COLLECTION MANAGEMENT
Article
42. Participant management
1. Employees working
under at least 2 employment contracts with multiple employers shall pay social
insurance, unemployment insurance premiums for the first employment contracts,
health insurance premiums for employment contracts in which they have the
highest salaries, labor accident and occupational disease insurance premiums
for each employment contract.
2. Employees working
under employment contracts (including individuals working under indefinite term
employment contracts according to Decree No. 68/2000/ND-CP dated November 17,
2000 of the Government) in administrative agencies, service entities shall
incur social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance premiums based on salaries
specified in their employment contracts.
3. Entities allowed
to temporarily suspend contribution to pension funds and death benefits shall
still contribute to sickness and maternity funds, labor accident and
occupational disease funds, health insurance fund, unemployment insurance
funds. When suspension period ends, entities shall continue payment of social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums according to registered method and
incur payments to pension funds and death benefits for the suspension period. Payment
for suspension period shall not be susceptible to calculation of late payment
interests.
If employees resign,
relocate, or apply for social insurance benefits during suspension period,
entities shall incur social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums and late
payment interests (if any) for the employees in order to verify social
insurance book.
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5. Employees taking
sick leave for at least 14 working days in a month according to social
insurance laws shall not be required to incur social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums while still remain eligible for health insurance benefits.
6. In case employees
take maternity leave for at least 14 working days in a month, entities and
employees shall not be required to incur social insurance, unemployment
insurance, labor accident and occupational disease premiums; this period shall
be counted towards social insurance contribution, not be counted towards
unemployment insurance contribution and during this period, social insurance
authority pays health insurance for employees;
Duration of maternity
leave shall be specified in social insurance book based on salaries
contributing to social insurance of the month preceding the maternity leave. If
employees receive a pay raise during maternity leave, the new salaries shall be
applied.
If employees engaging
in arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work
according to the list of Ministry of Labor - War Invalids and Social Affairs or
Ministry of Health or working in areas with regional allowance of 0,7 or higher
take maternity leave, their maternity leave period shall be counted as period
of engagement in arduous, toxic, hazardous work or extremely arduous, toxic,
hazardous work or period of working in areas with regional allowance of 0,7 or
higher.
6.1. If employment
contracts expire while employees are taking maternity leave, only the period
from the date on which the employees take maternity leave to the date on which
employment contracts expire shall be counted towards contribution to social
insurance.
6.2. Maternity leave
period of employees terminating employment contracts, work contracts, or
resigning before giving birth or adopting children under 6 months of age shall
not be counted towards contribution to social insurance.
6.3. If female
employees return to work before maternity leave period ends, the period from
the date on which the employees take maternity leave to the date on which they
return to work prematurely shall be counted towards contribution to social
insurance and the period from the date on which they return to work prematurely
to the date on which maternity leave period is supposed to end shall not be
counted and the employees and their entities shall incur social insurance,
health insurance, unemployment insurance, labor accident and occupational
disease insurance for this period.
6.4. If fathers or
direct caregivers or surrogate mothers or surrogate fathers or direct
caregivers receive maternity benefits without taking leave, the employees and
their entities shall still be required to incur social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums.
7. If employees are
detained, in custody, or temporarily suspended for the purpose of investigation
or inspection for violation of the law, employees and their entities shall be
allowed to suspend contribution to social insurance, unemployment insurance,
labor accident and occupational disease insurance but shall still be required
to incur monthly social insurance premiums equivalent to 4,5% of 50% of monthly
salaries of employees as per the law. If competent authority verifies that the
employees do not violate the law, employees and entities shall incur social
insurance, unemployment insurance, labor accident and occupational disease
insurance arrears based on monthly salaries contributing to compulsory social
insurance and incur health insurance arrears based on salaries received and no
interests shall be calculated for the arrears; if competent authority deems
that the employees are guilty of violating the law, employees and entities are
not required to incur social insurance, unemployment insurance, labor accident
and occupational disease insurance arrears and health insurance arrears for
detention period.
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Article
43. Managing payment
1. Payment form
1.1.107
Transfer: Transfer payment to collection accounts of social insurance authority
opened at banks or State Treasury or other smart means.
1.2. Cash
a) Entities and
participants shall submit cash at banks or State Treasury.
bb) If entities,
participants submit to social insurance authority, before 4 p.m. each day,
social insurance authority shall submit all cash received from entities,
participant to collection accounts at banks or State Treasury.
2.108 (annulled)
3. Refund
3.1. Cases of refund
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b) Cases where
voluntary social insurance, health insurance are refunded.
c) Entities transfer
payment to collection accounts that are not under management of provincial,
district social insurance authority.
d) Payment
transferred by entities, individuals to collection accounts is not social
insurance, health insurance, unemployment insurance, or labor accident and
occupational disease insurance premiums.
dd) The State
Treasury or banks record payment in the incorrect collection account.
e)109 If a
person owns at least 2 social insurance books and has overlapping social
insurance, unemployment insurance payment periods according to guidance under
Official Dispatch No. 25/LDTBXH-BHXH dated January 1, 2016 of the Ministry of
Labor - War Invalids and Social Affairs, social insurance authority shall
refund amounts paid to pension funds and death benefits and amounts paid to
unemployment fund to entities and employees (including social insurance and unemployment
insurance premiums of employers) but not interests. Social insurance authority
governing workplace or residence of employees shall issue refund and re-issue
social insurance books for employees in accordance with Clause 2 Article 46.
g) Social insurance
premiums are paid for employees who do not participate in compulsory social
insurance.
3.2. Decentralization
Social insurance
authority governing entities and participants shall issue a refund of social
insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance premiums from their collection accounts.
3.3.110
Refund procedures
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- For cases under
Sub-point a Point 3.1 of this Clause: requesting documents shall conform to
Article 23.
- For cases under
Sub-points b and e Point 3.1 of this Clause: Requesting documents shall consist
of Form No. TK1-TS and:
+ Social insurance
books for voluntary social insurance participants, all social insurance books
for individuals with overlapping social insurance, unemployment insurance
contribution periods.
+ Certified true
copies or copies and original copies of death certificate in case of deceased
individuals.
- In case of
refunding health insurance premiums for multiple individuals of the same
eligibility, People’s Committees of communes, service providers111/education
institutions112 shall produce list of participants
requesting refund using Form No. D03-TS and send to social insurance authority.
- Other cases:
entities or banks, State Treasury issue written request.
b)
Department/Sub-department of Book, Card - Payment113
- Collection
officials shall cross-check social insurance books, health insurance cards
against national collection data and transfer consolidated data to social insurance
data storage for processing after which processed requesting documents are
archived.
-114
Cooperate with Departments/Sub-departments of Planning - Finance in determining
causes, overpaid amount, incorrectly wired amount, incorrectly recorded amount
in collection accounts to be refunded to entities, participants, state budget;
determine commissions paid to service providers and produce request for work
processing (Form No. 1) and send to directors of provincial, district social
insurance.
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c) Directors of
social insurance authority shall examine, sign, and store requesting documents
on data archive of collection management software in order to report to
superior social insurance authority as per the law.
Section
3.116 ISSUANCE AND MANAGEMENT OF SOCIAL INSURANCE BOOK TEMPLATE,
HEALTH INSURANCE CARD TEMPLATE
Article
44.117 Management of social insurance book template, health
insurance card template
1. Social insurance
book template, health insurance card template shall be printed by Vietnam
Social Security in order to distribute to social insurance of provinces, social
insurance of Ministry of National Defense, and social insurance of People’s
Public Security.
2. The printing,
entry, withdrawal, inventory, disposal, and settlement of social insurance book
template, health insurance card template shall conform to applicable laws.
3. Responsibility for
managing social insurance book template, health insurance card template
3.1. Department of
Book, Card - Payment118
- Consolidate use
demand for social insurance book template, health insurance card template on a
nationwide scale and propose procurement plan to general director.
- Cooperate in
expediting, inspecting quality and printing process of social insurance book
template, health insurance card template as per the law.
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3.2. Entities
assigned to organize the printing of social insurance book template, health
insurance card template
- Organize execution
of plan for printing social insurance book template, health insurance card
template according to regulations approved by the general director.
- Take charge and
cooperate with Department of Book, Card - Payment119 in
expediting and examining printing process and quality of social insurance book
template, health insurance card template.
- Monitor and
expedite printing facilities to transfer social insurance book template, health
insurance card template in adequate quantity to province governments in a
timely manner.
- Transfer a copy of
delivery bill of social insurance books, health insurance cards to Department
of Book, Card - Payment120.
3.3.
Provincial/district social insurance
a) Offices/Departments/Sub-departments
of Planning - Finance
- Receive social insurance
book template, health insurance card template; submit reports to Vietnam Social
Security (via Department of Book, Card - Payment121) in
case of insufficient quantity, incorrect serial number, or insufficient quality
of social insurance book template, health insurance card template.
- Rely on plan for
issuing social insurance book template, health insurance card template approved
by leading individuals in order to withdraw as per the law.
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b)
Departments/Sub-departments of Book, Card - Payment123
- Consolidate
quantity, monitor, and regulate the use of social insurance book template,
health insurance card template.
- Issue social
insurance book template, health insurance card template for employees printing
social insurance books, health insurance cards. Form No. C08-TS shall be
produced when templates are issued to officials.
- Officials printing
social insurance books, health insurance cards shall be responsible for
preserving social insurance book template, health insurance card template
(including templates damaged during operation; defective printed copies must be
clipped at the corner).
- Before February 1
of each year, Departments/Sub-departments of Book, Card - Payment124/district
social insurance shall produce list of damaged social insurance books, health
insurance cards of the previous year (as a result of printing or preservation)
and transfer to provincial social insurance.
Article
45.125 Inventory, disposal of social insurance books, health
insurance cards
1. Inventory of social
insurance books, health insurance cards
a) Periodically at
the end of each quarter and the end of each year, provincial/district social
insurance shall produce inventory of social insurance book template, health
insurance card template in order to verify quantity of social insurance book
template, health insurance card template, health insurance card serial number
remaining in storage in practice and remaining on records.
b) Inventory teams of
provincial, district social insurance shall consist of: leading individuals of
provincial, district social insurance; Departments/Sub-departments of Book,
Card - Payment126; Departments/Sub-departments of
Planning - Finance; office. Form No. C32-HD attached to Circular No.
107/2017/TT-BTC shall be produced for inventory process in order to specify
reason for excess, deficit, and determine responsibilities and accountability.
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a) Establish Council
for disposal of social insurance books, health insurance cards where heads of
provincial social insurance act as Chairpersons, representatives of Departments
of Planning - Finance; Departments/Sub-departments of Book, Card - Payment127;
Departments of Inspection - Examination, Office act as members.
b) Periodically
before March 15 of each year, organize disposal of social insurance books and
health insurance cards that have been in storage for more than 1 year at
office; produce Form C10-TS.
c) Department of
Book, Card - Payment128 shall supervise and examine disposal
of social insurance books, health insurance cards of provincial social
insurance.
Section
4.129 SPECIFYING AND MANAGING DATA OF SOCIAL INSURANCE BOOKS, HEALTH
INSURANCE CARDS
Article
46.130 Contents of social insurance books and merging of social
insurance books
If a person owns at
least 2 social insurance books, contents of social insurance books and merging
of social insurance books shall conform to Article 33b.
1. Specifying and
verifying social insurance, unemployment insurance, labor accident and
occupational disease insurance contribution period in social insurance books
1.1. Contents of
social insurance books shall be adequate from time to time corresponding to
payment amount and working conditions of participants of social insurance,
unemployment insurance, labor accident and occupational disease insurance
(including periods where employees are not working and not receiving salaries
for at least 14 working days such as taking sick leave, maternity leave; taking
unpaid leave; temporarily suspending employment contracts).
1.2. With respect to
entities that are behind with131 social insurance, unemployment
insurance, labor accident and occupational disease insurance payment, if their
employees are eligible for social insurance benefits or terminate employment
contracts or working contracts, entities shall be responsible for incurring
social insurance, unemployment insurance, labor accident and occupational
disease insurance premiums including late payment interests as per the law;
social insurance authority shall verify social insurance book in order to
promptly process social insurance, unemployment insurance benefits for
employees.
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1.3. When reducing
contribution period or reducing social insurance, unemployment insurance, labor
accident and occupational disease insurance premiums relative to what has been
specified in social insurance books, specify the reduction in detail, verify
the accumulated amounts or total contribution period in social insurance,
unemployment insurance, labor accident and occupational disease insurance.
2. Merging of social
insurance books and refund
If a person owning at
least 2 social insurance books applies for merging of social insurance books,
officials of Departments/Sub-departments of Book, Card - Payment133
shall inspect, cross-check contents specified in social insurance books against
data in database; produce Form C18-TS and transfer to officials of
Departments/Sub-departments of Book, Card - Payment134 to:
+ If social insurance
contribution periods in social insurance books do not overlap: merge the social
insurance contribution periods on database and remove numbers of merged social
insurance books.
+ If social insurance
contribution periods overlap: produce Form No. C16-TS in order to refund to
employees according to Sub-points b Point 3.3 Clause 3 Article 43.
3.135
Employees whose social insurance contribution is retained, even when the
respective social insurance books are issued by social insurance of Ministry of
National Defense or Ministry of Public Security apply for continuation of
participation or apply for payout. Departments/Sub-departments of Book, Card -
Payment136 shall be responsible for updating
data, cross-checking data on social insurance books against data on
contribution periods provided by social insurance of Ministry of National
Defense, social insurance of people’s public security.
4. Social insurance
books of employees whose paying entities are changed shall have existing
contribution periods transferred to new entities for continuation of
contribution periods.
5. Entitlement to
signing social insurance books
5.1. Directors of
provincial, district social insurance shall scan their signature on software in
order to print social insurance books.
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Article
47.137 Validity of health insurance cards
1. Health insurance
card data shall be jointly managed and connected to collection data. Medical
examination and treatment establishments shall, upon receiving health insurance
cards of patients, look up information on health insurance card data on the web
portal for receiving data and verifying health insurance in order to identify
validity of the health insurance cards.
2. Validity of health
insurance cards shall correspond to health insurance premiums (except for those
of children under 6 years of age), the date from which a health insurance card
is valid is as follows:
2.1. For participants
under Clauses 1, 2, and 3 and Points 4.1, 4.1a, and 4.2 Clause 4 Article 17:
health insurance cards shall be valid from the date on which health insurance
premiums are paid, except for health insurance cards below:
a) In case of
beneficiaries of unemployment benefits, their health insurance cards shall be
valid from the first month in which they receive unemployment benefit according
to decisions of competent state authorities.
b) In case of
participants under Point 3.5 Clause 3 Article 17:
- For children born
before September 30: their health insurance cards shall be valid until the end
of September 30 of the year in which they are 72 months old;
- For children born
after September 30: their health insurance cards shall be valid until the last
day of the month in which they are 72 months old.
c) In case of
beneficiaries of monthly social allowance, their health insurance cards shall
be valid from the date on which they receive social allowance according to
People’s Committees of districts.
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dd) In case of people
awarded with titles such as “nghệ nhân nhân dân”, “nghệ nhân ưu tú” living in
households where monthly income per capita is lower than the statutory pay
rate, their health insurance cards shall be valid from the date that is specified
under decision approving lists of competent state authorities.
e) In case of people
who have donated organs, their health insurance cards shall be valid from the
date on which they donate their organs.
g) In case of
students:
- For students of
formal education institutions:
+ For students in
first grade: their health insurance cards shall be valid from October 1 of the
first year of elementary school years;
+ For students in twelfth
grade: their health insurance cards shall be valid until September 30 of that
year.
- Students and
learners of higher education institutions and vocational education and training
facilities:
+ For students in the
first year of the course: their health insurance cards shall be valid from the
date on which they attend the course, except for cases where cards of students
in twelfth grade are still valid;
+ For students in the
final year of the course: their health insurance cards shall be valid until the
final day of the month in which the course ends.
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2.3.138 With
respect to participants under Clause 1 Article 17 who are at least 30 days
behind with health insurance payment, their employers shall be responsible in
accordance with Article 49 of the amended Law on Health Insurance.
3. Health insurance
participants shall be allowed to change their registered initial medical
examination and treatment establishments on the first month of a quarter.
4. With respect to
employees receiving sickness benefits or maternity benefits, they shall continue
to use previously issued health insurance cards and not apply for re-issuance
of health insurance cards.
With respect to
employees taking unpaid leave during which time entities file for maternity
benefits, validity shall start from the month in which they take maternity
leave until the expiry date of issued health insurance cards.
Example 18: Mrs.
Nguyen Thi A works and pays social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance premiums at Company
M from July of 2016. By February of 2016, Mrs. A applies for unpaid leave from
March of 2017 where the company approves and files report on Mrs. A taking
unpaid leave to social insurance authority from March of 2017, social insurance
authority the reduces validity of health insurance card from March 1 of 2017.
By May of 2017, the company files report on Mrs. A taking maternity leave from
May 1 of 2017, social insurance authority then specifies validity from May 1 of
2017 to the expiry of issued health insurance card.
5. With respect to
employees taking prolonged sick leave or pension benefits, their health
insurance cards shall remain valid until the end of the month in which their
entities file report on reduction of participants. The new health insurance
cards shall be valid from the first day of the month following the month in
which entities file report on reduction of participants.
6. With respect to
employees paying health insurance premiums on a monthly basis while being
detained, in custody, or temporarily suspended for investigation and inspection
of whether they violate the law or not, their current health insurance cards
shall remain valid. If competent authorities deem employees guilty, their
health insurance cards shall remain valid until the end of the month in which
entities file report on reduction of participants.
7. Provincial social
insurance shall extend validity of health insurance cards on the basis of
management data and shall not re-issue health insurance cards (except for lost cards,
damaged cards, or change to card information).
Chapter
VII
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Article
48.139 Instruments, books, forms
Instruments, books,
and forms shall be produced via connected software system.
Article
49140. Communication and reporting regulations
1. Provincial,
district social insurance shall: produce report on managing collection,
issuance of social insurance books, health insurance cards using forms under
this document.
2. Deadline
2.1. District social
insurance shall send to provincial social insurance:
- Before the 5th
of the next month in case of monthly reports.
- Before the 10th
of the first month of the next quarter in case of quarterly reports.
- Before the 25th
of January of the next year in case of annual reports.
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- On the 5th
of the next month in case of monthly reports.
- On the 10th of the
first month of the next quarter in case of quarterly reports.
- On the 25th
of January of the next year in case of annual reports.
Chapter
VIII
ORGANIZING
IMPLEMENTATION
Article
50. Responsibilities of participants, entities, service providers141
1. Participants are
responsible for
1.1. producing and
declaring accurately information on participation in social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance, submitting adequate documents, and adhering to this document.
1.2. assuming
responsibility for contents under application for participation in social
insurance, health insurance, unemployment insurance; documents provided to
entities and social insurance authority.
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2. Entities and
service providers142 are responsible for
2.1. Entities
a) producing and
submitting documents, submitting social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance
premiums as per the law. If entities fail to submit list of reduced
participants in a timely manner, entities shall incur health insurance premiums
of months before they submit the list and health insurance cards that are valid
up to those months.
b) assuming legal
responsibility for producing documents and storing documents of participants
and entities.
c) promptly and
adequately providing information, instruments, documents, and data relating to
contribution and receiving of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance in case of changes
or at request of competent authority or social insurance authority.
d) popularizing
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance laws to their employees.
dd) cooperating with
social insurance authority in implementing social insurance, health insurance,
unemployment insurance, labor accident and occupational disease insurance laws.
2.2. Service
providers143/education institutions144
are
responsible for
a) adhering to this
document; storing and using receipts issued by social insurance authority,
cross-examining against receipts and amounts received as per the law.
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c) assuming legal
responsibility for documents, document submission deadline, and amounts
collected from participants as per the law.
d)145
paying commissions to social insurance authority corresponding to amounts
refunded to voluntary social insurance participants, voluntary health insurance
participants.
Article
51. Responsibilities of social insurance authority
1. District social
insurance is responsible for:
1.1. collecting,
issuing social insurance books, health insurance cards for entities under their
management and guided under this document.
1.2. inspecting
contents declared by participants and entities, requesting actions against
inadequately declared contents.
1.3. consolidating
and reporting collection of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance, and arrears
interests; issuing social insurance books, health insurance cards on a quarterly,
yearly basis as per the law.
1.4. storing
documents on participation in social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance; documents on
pursuit of social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance arrears according to this document
and the law.
1.5. adequately and
promptly providing information, documents relating to payment, receiving of
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance at request of competent authority.
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1.7. guiding medical
examination and treatment establishments accepting health insurance to look up
information on health insurance cards on web portal for verifying health
insurance.
2. Provincial social
insurance is responsible for
2.1. collecting,
issuing social insurance books, health insurance cards for social insurance,
health insurance, unemployment insurance, labor accident and occupational
disease insurance participants whose premiums are directly collected by
provincial social insurance.
2.2. assigning and
decentralizing according to this document with respect to departments
affiliated to provincial social insurance, sub-departments affiliated to
district social insurance.
2.3. consolidating
and reporting collection of social insurance, health insurance, unemployment
insurance, labor accident and occupational disease insurance, and arrears
interests; issuing social insurance books, health insurance cards on a
quarterly, yearly basis as per the law.
2.4. guiding,
examining, and expediting collection, issuance of social insurance books,
health insurance cards of district social insurance.
2.5.147
reviewing and appraising settlement of collected social insurance, health
insurance, unemployment insurance, labor accident and occupational disease
insurance premiums of district social insurance on a quarterly, yearly basis as
per the law.
2.6.148
closely managing reception and use of social insurance book template, health
insurance card template according to this document.
2.7. Departments of
planning - finance, departments of social insurance benefits, departments of
health insurance verification, departments of reception and return of
administrative procedure results, departments of information technology,
departments of official and organization, and Offices shall cooperate with
Departments/Sub-departments of Book, Card - Payment149 in
producing plans for collecting, issuing social insurance books, health
insurance cards; managing software; handling relevant professional affairs, and
managing documents.
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2.9. adequately and
promptly providing information, documents relating to payment, receiving of
social insurance, health insurance, unemployment insurance, labor accident and
occupational disease insurance at request of competent authority.
2.10.150
assigning directors of provincial social insurance to be responsible for
benefits of participants and late payment interests of entities (if any) that
arise as a result of document processing between professional departments,
issuance of social insurance books, update of collection data and proof of
social insurance, health insurance, unemployment insurance, issuance of social
insurance books, health insurance cards of entities and participants that have
expired. Officials, public officials, public employees, and employees are
responsible to directors of provincial social insurance and the law for
assigned details even when they take leave or are reassigned.
2.11. guiding medical
examination and treatment establishments accepting health insurance to look up
information on health insurance cards on web portal for verifying health
insurance.
3. For Vietnam Social
Security
3.1.151
Department of Book, Card - Payment152,
Department of Finance - Accounting are responsible for
a) directing,
guiding, examining, supervising, and encouraging provincial social insurance to
collect, issue social insurance books, health insurance cards according to this
document; promptly resolving difficulties during implementation.
b) developing plans
for inspecting compliance with this document and organizing implementation upon
receiving approval.
c) appraising
collection of social insurance, health insurance, unemployment insurance, labor
accident and occupational disease insurance; management and use of social
insurance book template, health insurance card template of provincial social
insurance as per the law.
d) inspecting,
surveying, and evaluating implementation of procedures for collecting, issuing
social insurance books, health insurance cards of provincial social insurance.
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3.2. Center of
information technology is responsible for
a) developing management
software in a manner adhering to this document; guiding, implementing, and
dealing with issues during software usage.
b) securing,
decentralizing in order to closely manage software data. According to
regulations, officials that have recorded data are not allowed to alter data;
only heads of professional departments are allowed to alter data after
consulting directors of social insurance in writing in the same financial year.
c) managing,
operating software, information technology infrastructures; ensuring connectivity,
information sharing of relevant data of entities, enterprises, and the general
public.
d)154
storing social insurance books, health insurance cards, and digitally signed
forms in common database of Vietnam Social Security in order to guarantee execution
of administrative procedures on electronic medium, satisfy lookup demand, and
provide information for individuals and organizations as per the law.
3.3. Department of
Investigation - Inspection is responsible for cooperating with entities in
implementing regulations under this document.
3.4.155
Department of Planning and Investment, Department of Implementation of Social
Insurance policies, Department of Implementation of Health Insurance policies,
Department of Legal Affairs, Office, center of information technology shall
cooperate with Department of Book, Card - Payment156 in:
a) producing plans
for collecting, issuing social insurance books, health insurance cards;
managing software, and handling relevant professional affairs.
b) guiding collection
and issuance of social insurance books, health insurance cards; development and
revision of collection plans; communication and reporting regulations to social
insurance of Ministry of National Defense, social insurance of People’s public
security in a manner consistent with this document.
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Difficulties that
arise during implementation shall be reported to Vietnam Social Security./.
VERIFIED BY
PP. GENERAL
DIRECTOR
VICE GENERAL DIRECTOR
Tran Dinh Lieu
1
This document is joined by Decision No. 595/QD-BHXH , coming into force from
July 1, 2017; Decision No. 888/QD-BHXH coming into force from July 11, 2018; Decision
No. 505/QD-BHXH coming into force from May 1, 2020; Decision No. 1040/QD-BHXH, coming
into force from August 18, 2020; Decision No. 811/QD-BHXH , coming into force
from August 16, 2021; Decision No. 490/QD-BHXH, coming into force from April 1,
2023; Decision No. 948/QD-BHXH, coming into force from April 1, 2023. This
document replaces Joined Document No. 922/VBHN-BHXH dated April 5, 2023.
2
This basis is amended by Decision No. 888/QD-BHXH , coming into force from July
1, 2018
3
Decision No. 888/QD-BHXH coming into force from July 1, 2018; Decision No. 505/QD-BHXH ,
coming into force from May 1, 2020; Decision No. 1040/QD-BHXH, coming into
force from August 18, 2020; Decision No. 490/QD-BHXH, coming into force from
March 28, 2023; Decision No. 948/QD-BHXH, coming into force from April 1, 2023
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5
Amended by Clause 2 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
6
Amended by Clause 1 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
7
Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
8
Amended by Clause 3 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
9
Amended by Clause 2 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
11
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
10
Amended by Clause 3 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
12
Amended by Clause 4 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
13
Added by Clause 4 Article 2 of Decision No. 490/QD-BHXH, coming into force from
March 28, 2023
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15
Added by Clause 5 Article 1 of Decision No. 505/QD-BHXH , coming into force from
May 1, 2020
16
Amended by Clause 6 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
17
Amended by Clause 7 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
18
Amended by Clause 8 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
19
Amended by Article 1 of Decision No. 811/QD-BHXH , coming into force from August
16, 2021
20
Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
21
Amended by Clause 9 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
22
Amended by Clause 10 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
23
Amended by Clause 11 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
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25
Annulled by Clause 2 Article 1 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
26
Annulled by Clause 2 Article 1 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
27
Amended by Clause 1 Article 3 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
28
Amended by Clause 1 Article 1 of Decision No. 888/QD-BHXH , coming into force
from July 1, 2018
29
Amended by Clause 14 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
30
Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
31
Amended by Clause 5 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
32
Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
33
Amended by Clause 15 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
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35
Amended by Clause 15 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
36
Amended by Clause 16 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
37
Amended by Clause 17 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
38
Amended by Clause 18 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
39
Amended by Clause 19 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
40
Amended by Clause 1 Article 2 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
41
Amended by Clause 1 Article 2 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
42
Amended by Clause 20 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
43
Amended by Clause 21 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
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45
Amended by Clause 22 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
46
Amended by Clause 23 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
47
Added by Clause 24 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
48
Added by Clause 25 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
49
Amended by Clause 26 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
50
Amended by Clause 27 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
51
Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
52
Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
53
Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
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55
Amended by Clause 29 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
56
Amended by Clause 29 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
57
Amended by Article 1 of Decision No. 1040/QD-BHXH, coming into force from
August 18, 2020
58
Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
59
Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
60
Amended by Clause 30 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
61
Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
62
Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
63
Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
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65
Amended by Clause 31 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
66
Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
67
Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
69
Amended by Clause 7 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
70
Amended by Clause 8 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
71
Amended by Clause 2 Article 2 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
72
Amended by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
73
Amended by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
74
Amended by Clause 3 Article 2 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
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76
Amended by Clause 5 Article 2 of Decision No. 948/QD-BHXH, coming into force
from April 1, 2023
77
Annulled by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
78
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
79
Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
80
Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
81
Amended by Clause 9 Article 2 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
82
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
83
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
84
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
...
...
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86
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
87
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
88
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
89
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
90
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
91
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
92
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
93
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
94
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
...
...
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96
Amended by Clause 64 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
97
Amended by Clause 2 Article 1 of Decision No. 888/QD-BHXH , coming into force
from July 1, 2018
98
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
99
Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force
from March 28, 2023
100
Amended by Clause 65 Article 1 of Decision No. 505/QD-BHXH , coming into force
from May 1, 2020
101 Annulled by Clause 16 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
102 Annulled by Clause 16 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
103 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
104 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
...
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106 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
107 Amended by Clause 66 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
108 Annulled by Clause 92 Article 1 of
Decision No. 505/QD-BHXH , coming into force from May 1, 2020
109 Amended by Clause 3 Article 3 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
110 Amended by Clause 68 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
111 Amended by Clause 1 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
112 Amended by Clause 2 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
113 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
114 Amended by Clause 4 Article 3 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
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116 Amended by Clause 69 Article 1 of
Decision No. 505/QD-BHXH , coming into force from May 1, 2020
117 Amended by Clause 70 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
118 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
119 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
120 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
121 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
122 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
123 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
124 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
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126 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
127 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
128 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
129 Amended by Clause 71 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
130 Amended by Clause 72 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
131 Amended by Clause 6 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
132 Amended by Clause 6 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
133 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
134 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
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136 Amended by Clause 4 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
137 Amended by Clause 73 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
138 Amended by Clause 4 Article 1 of Decision
No. 888/QD-BHXH , coming into force from July 1, 2018
139 Amended by Clause 11 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
140 Amended by Clause 12 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
141 Amended by Clause 1 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
142 Amended by Clause 1 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
143 Amended by Clause 1 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
144 Amended by Clause 2 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
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146 Amended by Clause 75 Article 1 of
Decision No. 505/QD-BHXH , coming into force from May 1, 2020
147 Amended by Clause 14 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
148 Amended by Clause 76 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
149 Amended by Clause 5 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
150 Amended by Clause 77 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
151 Amended by Clause 78 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
152 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
153 Amended by Clause 79 Article 1 of Decision
No. 505/QD-BHXH , coming into force from May 1, 2020
154 Added by Clause 15 Article 2 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023
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156 Amended by Clause 3 Article 1 of Decision
No. 490/QD-BHXH, coming into force from March 28, 2023