The newly-adopted Decision amends the regulation on location of payment of SI contributions as follows:
- A company branch operating at a locality will be obliged to pay SI contribution to the social security office either at that locality or at the parent company (the latter is the supplementary case compared to the current regulation).
- An entity whose headquarter is located in a province will be obliged to register its payment of SI contribution at that province under the delegated authority of the provincial Social Security.
In addition, the Decision No. 888 amends and supplements the Decision No. 595 as follows:
- Amending and supplementing point 4.2, clause 4, Article 38;
- Amending and supplementing clause 6, Article 46;
- Amending and supplementing point 2.3, clause 2, Article 47;
- Amending and supplementing certain contents of Appendices and forms or templates.
The Decision No. 888/QD-BHXH enters into force from July 1, 2018.
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