Quyết định 19/2022/QĐ-TTg chi phí quản lý bảo hiểm xã hội bảo hiểm thất nghiệp bảo hiểm y tế

DECISION

PRESCRIBING MANAGEMENT COSTS OF SOCIAL INSURANCE, UNEMPLOYMENT INSURANCE AND HEALTH INSURANCE IN 2022-2024 PERIOD

THE PRIME MINISTER OF VIETNAM

Pursuant to the Law on Government Organization dated June 19, 2015; the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Social Insurance dated November 20, 2014 and the Law on amendments to 37 Laws concerning planning dated November 20, 2018;

Pursuant to the Law on Employment dated November 16, 2013;

Pursuant to the Law on Health Insurance dated November 14, 2008, and the Law on amendments to the Law on Health Insurance dated June 13, 2014;

Pursuant to the Law on Occupational Safety and Health dated June 25, 2015;

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At the request of the Minister of Finance of Vietnam,

The Prime Minister of Vietnam promulgates a Decision prescribing management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period.

Article 1. Scope and regulated entities

1. This Decision provides for the management costs of social insurance (including occupational accident and occupational disease insurance), unemployment insurance and health insurance in the 2022-2024 period.

2. Regulated entities:

a) Agencies and organizations bearing management costs of social insurance, unemployment insurance and health insurance:

- Vietnam Social Security and its affiliated units;

- The Social Security Offices of the Ministry of National Defence, and of People’s Public Security Forces;

- Agencies and organizations in the field of labour, war invalids and social affairs assigned to receive and process applications for occupational accident, occupational disease and unemployment insurance benefits, and perform tasks relating management and use of occupational accident, occupational disease and unemployment insurance funds.

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Article 2. Levels of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period

1. Levels of management costs of social insurance (including occupational accident and occupational disease insurance), unemployment insurance shall comply with the provisions of Clause 1 Article 1 of the Resolution No. 09/2021/UBTVQH15 dated December 08, 2021 of the Standing Committee of National Assembly.

2. The average costs of health insurance management as prescribed in the Law on Health Insurance in the 2022-2024 period shall not exceed 3,5% of total health insurance contributions, and shall be covered by the health insurance fund; in which, total costs shall not exceed 3,55% in 2022, 3,5% in 2023, and 3,45% in 2024. The annual estimate of health insurance management costs shall be determined according to the cost levels specified in this Clause and on the basis of the annual estimate of health insurance contributions.

3. The regulated entities shall use and make annual statements of funding annually allocated for covering management costs of social insurance, unemployment insurance and health insurance in accordance with regulations. Differences between the management costs which are specified in the annual statement and do not exceed the allocated estimate and the management costs calculated according to actual revenues and expenses shall be treated as follows:

a) The positive difference between the management costs of social insurance and unemployment insurance specified in the annual statement and the management costs calculated according to actual revenues and expenses relating to social insurance and unemployment insurance (if any) shall be deducted from the estimate of management costs of the following year;

b) The positive difference between the health insurance management costs specified in the annual statement and the management costs calculated according to health insurance contributions actually received (if any) shall be deducted from the estimate of management costs of the following year.

If the health insurance contributions received in a year are estimated by Vietnam Social Security to exceed the allocated estimate of management costs resulting in a significant increase in health insurance management costs, Vietnam Social Security shall request the Ministry of Finance of Vietnam to consolidate and request the Prime Minister to additionally allocate the estimate of health insurance management costs provided that total estimated amount allocated shall not exceed the amount of health insurance management costs to be deducted which are calculated according to total health insurance contributions received in the year.

Article 3. Structure of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period

1. Structure of expenditures in the 2022-2024 period covered by funding for management costs of social insurance, unemployment insurance and health insurance as prescribed in Article 2 of this Decision includes 03 groups of expenditures as follows:

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b) Expenditures on information technology and fundamental construction investment;

c) Expenditures on operation of affiliated units of Vietnam Social Security, Social Security Offices of the Ministry of National Defence and of the People’s Public Security Forces, and agencies and organizations in the field of labour, war invalids and social affairs assigned to receive and process applications for unemployment insurance, occupational accident and occupational disease insurance benefits.

2. The average expenditures specified in Point c Clause 1 of this Article in the 2022-2024 period shall not exceed 35,3% of total management costs in the same period.

3. If the structure of expenditures in a year needs to be modified due to objective reasons, Vietnam Social Security shall provide reasons and submit reports to the Ministry of Finance of Vietnam for consolidating and reporting the Prime Minister.

Article 4. Allocation of estimates, management, use and statement of management costs of social insurance, unemployment insurance and health insurance

2. During the formulation and implementation of estimates of management costs of social insurance, unemployment insurance and health insurance, Vietnam Social Security and relevant authorities shall review and cut down unnecessary expenditures so as to ensure thrift practice, and assume responsibility for their proposed expenditures and data.   

Article 5. Salaries of officials, public employees and workers

1. Salaries of officials, public employees and workers shall be equal to 1,8 times the salaries paid to officials and public employees prescribed by the State and shall be applied to the following entities who are included in the payroll or job positions approved by competent authorities:

a) Officials, public employees and workers working in affiliated units of Vietnam Social Security;

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c) Workers in charge of implementing unemployment insurance policies in the field of labour, war invalids and social affairs.

2. The increase in salaries (by 0,8 times the prescribed ones) specified in Clause 1 of this Article (excluding allowances for civil service matters, seniority pay, responsibility allowance, incentive allowance in education sector, attraction allowance in extremely disadvantaged areas, overnight allowance and overtime pay) shall not be used as the basis for calculating, paying and receiving benefits of social insurance, health insurance, unemployment insurance and trade union contributions, and shall be applied until salary policies are reformed according to the Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Meeting of the 12th Central Executive Committee of the Communist Party of Vietnam.

Article 6. Effect

This Decision comes into force from November 10, 2022 and shall be applied from the fiscal year of 2022 to the fiscal year of 2024 inclusively. Payment of increased salaries (by 0,8 times of the prescribed salaries) shall be made according to Clause 2 Article 5 of this Decision.

Article 7. Implementation

1. The Minister of Finance of Vietnam shall:

a) Within the ambit of his assigned functions and tasks, organize the annual or ad hoc inspections of implementation of estimates and annual statements of management costs of social insurance, unemployment insurance and health insurance as prescribed provided that such inspections shall not coincide with audits and inspections of the State Audit Office of Vietnam or Government Inspectorate;

b) In Quarter I, 2024, the Ministry of Finance of Vietnam shall play the leading role and cooperate with Vietnam Social Security and relevant ministries and regulatory authorities in consolidating and assessing the implementation of regulations on management costs of social insurance, unemployment insurance and health insurance, and submitting reports thereof to the Government for requesting the Standing Committee of National Assembly to decide levels of management costs of social insurance and unemployment insurance in the following period in accordance with the provisions of the Law on Social Insurance and the Law on Employment.

2. The Minister of Labour, War Invalids and Social Affairs of Vietnam shall: 

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b) Allocate annual estimates of management costs of unemployment insurance, occupational accident and occupational disease insurance in a timely manner as prescribed;

c) Direct and instruct Provincial Departments of Labour, War Invalids and Social Affairs, and local employment service centers to receive and promptly process applications for occupational accident, occupational disease and unemployment insurance benefits; perform information dissemination, inspection and other tasks relating to management and use of occupational accident, occupational disease and unemployment insurance funds in the field of labour, war invalids and social affairs so as to ensure effective use of management costs which are associated with reform of procedures and improvement of service quality and facilitate both employers and employees; innovate and arrange apparatuses in charge of implementing unemployment insurance policies to perform assigned tasks;

d) Direct appraisal and approval of annual statements submitted by entities that have been allocated estimates of management costs of occupational accident, occupational disease and unemployment insurance as prescribed, consolidated and submit consolidated statement thereof to Vietnam Social Security.

3. The Governing Body of Vietnam Social Security shall monitor and inspect the implementation of estimates, management, use and statement of management costs of social insurance, unemployment insurance and health insurance.

4. Director General of Vietnam Social Security shall:

a) Direct affiliated units of Vietnam Social Security in making estimates of management costs of social insurance, unemployment insurance and health insurance as prescribed; at the request of the Ministry of Labour, War Invalids and Social Affairs of Vietnam, Social Security Office of the Ministry of National Defence, and Social Security Office of People’s Public Security Forces, consolidate and propose specific levels of management costs and structure of expenditures of each agency or unit to competent authorities as prescribed in Article 4 of this Decision;

b) Allocate annual estimates of management costs of social insurance, unemployment insurance and health insurance in a timely manner as prescribed;

c) Direct and instruct affiliated units of Vietnam Social Security to use management costs of social insurance, unemployment insurance and health insurance in an effective and thrift manner associated with the results of expansion of eligible participants in social insurance, unemployment insurance and health insurance; reform administrative procedures and improve service quality to facilitate regulatory authorities, enterprises and citizens; continue innovating and arranging apparatuses and payrolls which should be simplified and operate effectively as prescribed in the Prime Minister’s Decision No. 856/QD-TTg dated July 10, 2019; build and perfect the national insurance database which should be connected with the national population database, other national databases, and ministerial and provincial databases in accordance with regulations of law to enhance efficiency in managing and implementing policies; promptly prevent acts of evasion of payments, frauds or profiteering from social insurance, unemployment insurance and health insurance policies, and combine with the implementation of the Resolution No. 28-NQ/TW  dated May 23, 2018 of the 7th Meeting of the 12th Central Executive Committee of the Communist Party of Vietnam, and the Resolution No. 20-NQ/TW dated October 25, 2017 of the 6th Meeting of the 12th Central Executive Committee of the Communist Party of Vietnam;

d) Direct inclusion of reporting on implementation and statement of management costs of social insurance, unemployment insurance and health insurance in the previous year in annual reports on implementation of policies, management and use of social insurance and health insurance funds, submit them to the Governing Body of Vietnam Social Security for approval and submission to the Ministry of Finance of Vietnam by March 15 of the following year, and to the Ministry of Labour, War Invalids and Social Affairs of Vietnam and the Ministry of Health of Vietnam for reporting the Government and the National Assembly.

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Direct the Social Security Office of the Ministry of National Defence, the Social Security Office of People’s Public Security Forces to make and submit their estimates of management costs of social insurance, unemployment insurance and health insurance to Vietnam Social Security for consolidation; manage, use and make annual statement of management costs of social insurance, unemployment insurance and health insurance as prescribed in Article 4 of this Decision and in accordance with regulations of laws on social insurance, unemployment insurance and health insurance.

6. The Minister of Finance, the Minister of Labour, War Invalids and Social Affairs, Minister of Health, Minister of National Defence, Minister of Public Security, Chairperson of the Governing Body of Vietnam Social Security, Director General of Vietnam Social Security, and heads of relevant agencies are responsible for the implementation of this Decision./.

PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai