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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
245.000.000
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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