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VIETNAM SOCIAL SECURITY
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THE SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom - Happiness
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No. 922//VBHN-BHXH
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Hanoi, April 05, 2023
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DECISION1
PROCEDURES
FOR COLLECTION OF PREMIUMS OF
SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL
ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGEMENT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Decision No. 595/QD-BHXH dated April 14, 2017 of General Director of Vietnam Social Security on procedures for collection of
premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance; management of social insurance books and health insurance cards, which comes into force from July 01, 2017, is amended by:
Decision No. 888/QD-BHXH dated July
16, 2018 of General Director of Vietnam
Social Security on
amendments to some Articles of Decision No. 595/QD-BHXH on procedures for collection of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance; management of social insurance books and health insurance cards, which
comes into force from July 01, 2018.
Decision No. 505/QD-BHXH dated March
27, 2020 of General Director of Vietnam
Social Security on amendments to some Articles of Decision No. 595/QD-BHXH on
procedures for collection of premiums of social insurance, health insurance, unemployment insurance, occupational
accident and occupational disease insurance; management of social insurance
books and health insurance cards, which comes into force from May 01, 2020.
Decision No. 1040/QD-BHXH dated August 18, 2020 of General Director of
Vietnam Social Security on report on employment and list of participants in social insurance, health insurance and unemployment insurance, which comes into force from August 18, 2020.
Decision No. 490/QD-BHXH dated March 28, 2023 of General Director of Vietnam
Social Security on amendments to some Articles of Decision No. 595/QD-BHXH dated April 14, 2017 of General Director of Vietnam
Social Security on procedures for collection of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance; management of social insurance books and health insurance cards and Article 01 of Decision No. 505/QD-BHXH dated March 27, 2020 of General Director of Vietnam Social
Security, which comes into force from April 01, 2023.
Pursuant to the Law on Social Insurance dated November 20, 2014;
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Pursuant to the Law on Employment dated November 16, 2013;
Pursuant to the Law on Occupational Safety and
Hygiene dated June,
25 2015;
Pursuant to Law on Vietnamese Guest Workers dated November 13, 2020;
Pursuant to Government’s Decree No. 61/2018/ND-CP dated April 23, 2018 on implementation of
single-window system and interlinked single-window system for handling
administrative procedures;
Pursuant to Government’s Decree No. 45/2020/ND-CP dated April 08, 2020 on administrative procedures by
electronic means;
Pursuant to Government’s Decree No. 107/2021/ND-CP dated December 06, 2021 on amendments to some Articles of
Government’s Decree No. 61/2018/ND-CP dated April 23, 2018 on implementation of single-window system and
interlinked single-window system for handling administrative procedures;
Pursuant to Government’s Decree No. 89/2020/ND-CP dated August 04, 2020 on functions, tasks, entitlements and
organizational structure of Vietnam Social Security;
In the light of the opinions contributed to the draft
amendment to the Decision No. 595/QD-BHXH
of the Ministry of Labor, War Invalids and Social Affairs in the Document No.
2327/LDTBXH-BHXH dated June 12, 2018, the Ministry of Health in the Document No. 3276/BYT-BH dated
June 11, 2018, the Ministry of Finance in the Document No. 6850/BTC-HCSN
dated June 11, 2018; 2
Pursuant to Official Dispatch No. 5480/VPCP dated July 07, 2020 of Government Office on promotion of application of National Public Service
Portal; Official
Dispatch No. 2999/LDTBXH-VL dated August 11, 2020 of the Ministry of Labor, War
Invalids and Social Affairs on provision of services of declaration of employment in
interconnection with procedures for registration, adjustment in payment of social insurance,
health insurance
and
unemployment insurance
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At the request of Manager of Department for contribution
collection,
social insurance books and health insurance cards.
HEREBY DECIDES:
Article 1. Procedures for collection of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance; management of social insurance books and health insurance cards shall be issued together with
this Decision.
Article 2. 3 Decision No. 595/QD-BHXH comes into force from July
01, 2017 and replaces the Decision No. 959/QD-BHXH dated September 09, 2015 on procedures for collection
of premiums of social insurance, health insurance and unemployment insurance; management
of social insurance books and health insurance cards. Documents promulgated by the Vietnam Social
Security and against this Decision shall be annulled.
Article 3. Manager of Department for contribution
collection, social
insurance books and health insurance cards, Chief of Office and heads of units affiliated to Vietnam Social Security and
directors of social insurance authorities of provinces and central-affiliated
cities shall be
responsible for
implementation of this Decision./.
PROCEDURES
COLLECTION OF PREMIUMS OF SOCIAL INSURANCE, HEALTH INSURANCE,
UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE
INSURANCE; MANAGEMENT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Chapter I
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Article 1. Scope
1. 4 This Decision provides
guidance on applications,
forms and
professional procedures for, rights and responsibilities of individuals, authorities and social insurance employers
and social insurance agencies
engaged in
collection of premiums of
social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance; issuance,
record, management and use of social insurance books and health insurance
cards.
2. The management of collection of premiums of social insurance, health insurance, unemployment insurance, occupational
accident and occupational disease insurance; issuance, record, management and
use of social insurance books and health insurance cards for the armed forces shall be instructed
by the Ministry of National Defense and the Ministry of Public Security in conformity with features of each Ministry
and be consistent with the instructions provided by this Decision in order to
ensure the consistency in implementation of policies on and regimes for insurance in the whole country.
Article 2. Definition of terms
1. Abbreviations
“BHXH” stands for “bảo hiểm xã hội" (“social insurance”).
1.2. “BHTN” stands for “bảo hiểm thất nghiệp" (“unemployment insurance”).
1.3. “BHYT” stands for “bảo hiểm y tế" (“Health insurance”).
1.4. “BHTNLD, BNN” stands for “bảo hiểm tai nạn lao động, bệnh nghề nghiệp" (“occupational
accident and occupational disease insurance”).
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1.6. 5 “Collector”
refers to a provider authorized by the social security agency to collect premiums of social
insurance, health insurance, unemployment insurance from agencies, units, organizations,
employers and individuals in accordance with law.
1.7. “KH-TC” stands for “Kế hoạch – Tài chính" (“Planning - Finance”).
1.8. Provincial Social Security Office is a common name for a social security
office of a province or a central-affiliated city.
1.9. District Social
Security Office is a common name for a social security office of a district/town/townlet
1.10. “HDLD” stands for “hợp đồng lao động" (“Labor contract”)
1.11. “HDLV” stands for “hợp đồng làm việc" (“Work contract”)
1.12. “CNTT” stands for “công nghệ thông tin" (“information technology”)
1.13. “KCB” stands for “khám bệnh, chữa bệnh" (“medical examination and treatment”)
2. Definitions
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2.1. 6 “Participating unit” generally refers to any entity,
institution, enterprise or organization employing personnel or managing
participants in compulsory social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance (hereinafter referred to as “unit” or “employing unit”).
2.2. “Participant” refers to an employee who participates in compulsory social insurance,
health insurance, unemployment insurance, occupational accident and occupational disease insurance; or a person who participates in voluntary social insurance or
health insurance; except for specified cases.
2.3. 7 (annulled).
2.4. 8 “Collection of arrears” refers to an act of collecting premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance in case of evasion of payment, inadequate quantity of participants in
insurance, inadequate insurance premiums, appropriation of premiums of social
insurance, health insurance, unemployment insurance or occupational accident
and occupational disease insurance according to regulations in Circular No. 20/2016/TT-BTC of the Ministry of Finance dated February
03, 2016 on guidelines for implementation of financial management mechanisms for social
insurance, health insurance, unemployment insurance and management costs of
social insurance, health insurance and unemployment insurance.
2.5. "Refund” means
that a social
security agency returns amounts that are not premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance or overpaid
amount when
transactions with the social security agency are closed or premiums that
have been paid to the social security agency by another authority, employer or individual.
2.6. 9 Receiving division” generally refers to the Division for Receipt and
Notification of Results of Processing of Submitted Applications
according to
the single-window system and interlinked single-window system of Provincial Social Security Office or District Social Security Office.
2.7. “Copy” refers to a photo of the original copy or
typed copy with adequate and accurate contents as those of the original book.
An employer or participant that is required to submit
a copy in accordance with instructions prescribed in this Decision shall submit
the original copy of this copy so that
the social security
agency verifies, compares and returns to the employer or participant.
2.8. “Original
copy” refers to a document that has been issued for
the first time, reissued and issued in case of re--registration by a competent
authority or a document made by an individual and confirmed and stamped by a
competent authority.
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2.10. With regard to documents included in applications prescribed
in this Decision, if their original copies
are not required, applicants can submit their original copies or copies enclosed with their original
copies for comparison, certified copies or copies issued from original social insurance books.
2.11. 10 “Late payment of 11social insurance, health insurance, unemployment
insurance, occupational accident and occupational disease insurance” refers to the amount of SI, HI, UI
and OADI premiums getting into arrears by a unit,
labor – war invalid and social affairs agency, financial institution and
participant (including late payment interest) in accordance with law.”
2.12. 12 “Confirmation of a social insurance book” refers to record of payment period of
insurance premiums by participants.
2.13. “Social
security code” refers to the unique personal identification
number of a participant issued by the social security agency specified in a social insurance book or health insurance card
2.14. “Name of professional group affiliated to a District Social Security Office” refers to professional name
prescribed by the Vietnam Social Security including professional groups that
carry out multiple functions and tasks.
2.15. Chapters, Sections, Articles, Clauses, Points and forms
mentioned in this Decision
whose sources
are not specified shall be considered to be of this Decision.
2.16. 13 “Division/group
for contribution collection, social insurance books and health insurance cards” refers to a professional division established by
Decision No.
2355/QD-BHXH dated September 16, 2022 of Vietnam
Social Security on functions, tasks, entitlements and organizational structure of local social security agencies.
2.17. 14
“Department
for contribution
collection, social insurance books and
health insurance cards” refers to a professional department established by Decision No. 1215/QD-BHXH dated September 29, 2020 of Vietnam Social Security on functions, tasks,
entitlements and organizational structure of department for contribution collection, social insurance books and
health insurance cards.
Article 3. Assignment of
management
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District social security office
a) Collect premiums of
social
insurance, health insurance, unemployment insurance, occupational accident and
occupational disease insurance from employers located in the district according
to the assignment by the provincial
social security office.
b) Deal with collection of arrears and refund of insurance premiums; suspend the contribution to
retirement and death benefit funds made by employers and participants in
insurance whose premiums collected directly by the district social security office.
c) Collect health insurance and voluntary social insurance premiums paid by
the state budget according to the assignment of management of the state budget.
d) Collect voluntary social insurance and health insurance premiums paid by
the participants who
live in the
district.
dd) Collect health insurance premiums paid by the state budget; record the
collection of health insurance premiums that have been guaranteed by
social insurance funds or unemployment insurance funds or premiums funded by
the state budget for students who are studying in education institutions
managed by Ministries and central authorities according to the assignment by
the provincial social
security office.
1.2 Provincial social security office
a) Collect premiums of social insurance, health insurance, unemployment insurance,
occupational accident and occupational disease insurance from employers which
have not been assigned to the district social
security office.
b) Deal with collection of arrears and refund of
insurance premiums; suspend the contribution to retirement and death benefit
funds made by employers and participants in insurance whose premiums collected
directly by the provincial
social security
office.
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d) Collect health insurance premiums paid by the
state budget; record the collection of health insurance premiums that have been
guaranteed by social insurance funds or unemployment insurance funds or
premiums funded by the state budget for students who are studying in education
institutions managed by Ministries and central authorities.
dd) 15 Collect voluntary social insurance and health insurance
premiums paid by the participants who live in the province.
1.3. Vietnam Social Security
a) Collect premiums of health
insurance and unemployment insurance paid by the state budget or paid by
unemployment insurance funds.
b) Collect social insurance premiums funded by the state budget for people who have worked before 1995.
2. Issuance, record and confirmation of social insurance
books
2.1. District social security office
a)16 Issue,
reissue, adjust, and confirm social insurance
books and specify the period of
unearned unemployment insurance, record the payment period of premiums of social insurance, unemployment
insurance and occupational accident and occupational disease insurance for
participants working for employers whose insurance premiums are collected
directly by the district
social security office or people who reserve their payment period of social insurance,
unemployment insurance and occupational accident and occupational disease
insurance in another
province or district.
b) Process applications in which participation periods
accumulate, but additional payment of social insurance premiums is not required; titles of arduous,
toxic, hazardous or dangerous, or specially arduous, toxic, hazardous or
dangerous, occupations or jobs were adjusted before 1995 under assignment by the provincial social security office.
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a) 17 Issue, reissue, adjust, and confirm social
insurance books and specify the period of unearned unemployment insurance,
record the payment period of premiums of social insurance, unemployment insurance and occupational accident and
occupational disease insurance for participants working for employers whose
insurance premiums are collected directly by the provincial social security office, people that have receive social insurance benefits or people
who reserve their payment period of social insurance, unemployment insurance
and occupational accident and occupational disease insurance in another
province or district.
b) Process
applications in
which participation periods accumulate, but additional payment of social insurance premiums is not required; titles of
arduous, toxic, hazardous or dangerous, or specially arduous, toxic, hazardous
or dangerous, occupations or jobs were adjusted before 1995.
3. Issuance
of health insurance cards
3.1. 18 The district social security office shall issue, reissue or replace
health insurance cards to participants whose premiums are collected by it.
3.2. The provincial social security office
shall issue,
reissue and replace health insurance cards to participants working for
employers whose premiums are directly collected by this authority and people
entitled to unemployment benefits in the province.
4. 19 (annulled)
Chapter II
PARTICIPANTS, PREMIUMS AND PAYMENT METHODS
Section 1. COMPULSORY SOCIAL INSURANCE
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1. Vietnamese employees are required to participate in compulsory social insurance, including:
1.1. People working under labor contracts whose term is
indefinite, fixed-term labor contracts, seasonal labor contracts or labor
contracts for specific jobs whose term is from 3 months to less than 12 months,
including labor contracts signed between employers and legal representative of
people under 15 years old in accordance with regulations of law;
1.2. People
working under contracts whose term is from 01 to less than 03 months (from January 01,
2018);
1.3. Officials and public employees prescribed by law on officials and public employees;
1.4. National defense workers, police workers and other people
working for cipher organization in cases where the social security agency of the Ministry of National
Defense or the Ministry of Public Security hands over power to the provincial social security agency.
1.5. Managers of enterprises and directors of cooperatives who receive salaries;
1.6. Part-time staffs of communes, wards and towns;
1.7. Vietnamese guest workers under contracts prescribed in
Law on Vietnamese guest workers shall participate in compulsory social
insurance in accordance with regulations of the Government’s Decree No.
115/2015/ND-CP dated November 11, 2015 on guidelines for certain articles of
Law on Social Insurance related to compulsory social insurance with regard to
the following contracts:
a) Contracts for sending workers abroad with enterprises providing services
for sending workers abroad and public service providers entitled to send workers abroad;
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c) Contracts for sending workers abroad in the form of skill improvement
internship with enterprises sending workers abroad in the form of skill
improvement internship
d) Personal contracts.
1.8. People entitled to spouse allowance in overseas Vietnamese
representative missions prescribed in Clause 4 Article 123 of Law on Social
Insurance;
1.9. Employees who are mentioned in Points 1.1, 1.2, 1.3, 1.4,
1.5 and 1.6 of this Clause, assigned to study, practice or work domestically
and overseas but still receive domestic salaries;
2. 20 Foreign employees working in Vietnam are required to participate in compulsory social insurance when they obtain work
permits, practicing certificates or practicing licenses issued by competent authorities
in Vietnam, or enter into labor contracts with indefinite term or definite term
lasting for at least one year with employers in Vietnam. If employees are intra-company transferees as stipulated in Clause
1 of Article 3 in the Government’s Decree No. 11/2016/ND-CP dated February 03,
2016, on implementation of certain articles of the Labor Code regarding foreign
employees working in Vietnam, or employees are at the retirement age as per Clause
1 of Article 187 in the Labor Code, they are not required to participate in
compulsory social insurance."
3. Employers participating in compulsory social
insurance include regulatory authorities, public service providers, people’s
armed forces, political organizations, socio-political organizations,
socio-political-professional organizations, social-professional organizations
and other social organizations; foreign authorities and organizations and
international organizations operating in the territory of Vietnam; enterprises,
cooperatives, household business, artels and other organizations and
individuals employing staffs under labor contracts.
4. Employees
prescribed in Point 1.1 and 1.2 Clause 1 of this Article who work as domestic
servants and employees prescribed in Clause 1 of this Article who are receiving
monthly pensions, social insurance benefits and monthly benefits are not
required to participate in compulsory social insurance:
a) People who are receiving monthly
pensions;
b) People who are receiving monthly
benefits in accordance with regulations at the Government’s Decree No.
09/1998/ND-CP dated January 23, 1998 on amendments to the Government’s Decree
No. 50/CP dated July 26, 1995 on cost-of-living allowances for officials in
communes, wards and townships;
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d) People who are receiving monthly
benefits prescribed in the Prime Minister’s Decision No. 91/2000/QD-TTg dated
August 04, 2000 on provision
of benefits for
people whose working ages have expired at the time of stop of their monthly
compensations for loss of work capacity; the Prime Minister’s Decision
No.613/QD-TTg dated May 06, 2010 on monthly benefits provided for people that
have been on practical assignments from 15 years to under 20 years and their
period of compensation for loss of work capacity has expired;
dd) Servicemen/service women, people's public security forces and ciphers who are entitled to monthly benefits in
accordance with regulations in the Prime Minister's Decision No.
142/2008/QD-TTg dated October 27, 2008, on regimes applicable to servicemen/
servicewomen who participate in the American
war with less than 20 years of military service and have been demobilized;
Decision No. 38/2010/QD-TTg dated 06/5/2010 on amendments to the Decision No.
142/2008/QD-TTg dated October 27, 2008; Decision No. 53/2010 / QD-TTg dated
August 20, 2010 on regimes applicable to officials and soldiers of People's
Public Security Forces who participated in American war with less than 20 years
of serving the People's Public Security Forces and have quitted their jobs or
have been demobilized; the Decision No. 62/2011/QD-TTg dated November 09, 2011 on
regimes and policies applicable to people who participate in national defense, carry out international duties in Cambodia
and Laos after April 30, 1975 and have been demobilized or have quitted their jobs.
Article 5. Social insurance premiums payable by the entities
prescribed in Articles 85 and 86 of Law on Social Insurance and its
instructional documents
1. Social insurance premiums payable by employees
1.1. Employees prescribed in Points 1.1, 1.2, 1.3, 1.4, 1.5 and
Point 1.7.b Clause 1 of Article 4 shall monthly pay 8% of their monthly
salaries to retirement and death benefit funds
1.2. Employees prescribed in Point 1.6
Clause 1 of Article 4 shall monthly pay 8% of statutory pay rates to retirement and death benefit
funds.
1.3. Employees prescribed in Points 1.7.a,
1.7.c or 1.7.d Clause 1 Article 4 shall pay 22% of
their monthly salaries as the basis for payment of
compulsory social insurance to retirement and death benefit funds before they
go abroad to work if they have participated in compulsory social insurance. If
they have not participated in compulsory social insurance or have participated
in compulsory social insurance but have received lump sum social insurance
benefits, they shall pay 22% of twice statutory pay rates.
1.4. Employees prescribed in Points 1.8
Clause 1 Article 4 shall pay 22% of their previous monthly salaries as the basis for payment of
compulsory social insurance to retirement and death benefit funds if they have
participated in compulsory social insurance. If they have not participated in
compulsory social insurance or have participated in compulsory social insurance
but have received lump sum social insurance benefits, they shall pay 22% of
twice statutory pay rates.
1.5. 21 As from January 01, 2022, employees specified
in Clause 2 of
Article 4 shall pay 8% of their
monthly salaries to retirement and death benefit funds.”
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2. Social insurance premiums payable by employers prescribed in Clause 3 Article 4
2.1. Employers shall pay monthly insurance premiums
calculated according to salary funds for payment of social
insurance premiums for employees
mentioned in Points 1.1, 1.2, 1.3, 1.4, 1.5 and 1.7.b Clause 1 of Article 4. To
be specific:
a) 3% of the salary fund to the sickness and maternity fund;
b) 14% of the salary fund to retirement and death benefit fund.
2.2. Employers shall pay 14% of statutory pay rates to retirement and death benefit
funds for employees prescribed in Point 1.6 Clause 1 of Article 4.
2.3. 22 Employers shall pay monthly insurance premiums calculated according to salary funds for
payment of social insurance premiums for employees according to Clause 2 of Article 4 as follows:
a) 3% of the salary fund to the sickness and
maternity fund;
b) 14% of the salary fund to retirement and death
benefit fund from
January 01, 2022.
Article 6. Monthly salaries as the basis for payment
of compulsory social insurance according to Article 89 of the Law on Social Insurance and its instructional
documents
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1.1. Regarding an employee whose salary is paid by the State, the monthly salary as the basis for
payment of compulsory social insurance is the salary plus (+) position
allowance and seniority pay (if any). This salary is calculated according to
the statutory pay rate.
The monthly salary as the basis for payment of
compulsory social insurance mentioned in this Point includes reserved difference
coefficient specified by salary laws.
1.2. 23 The monthly salary as the basis for
payment of compulsory social insurance of the employee specified in Point 1.6 Clause 1 Article 4
is the
statutory pay rate.
2. Salaries
paid by non-state employers
2.1. From January 01, 2016 to December 31, 2017, the monthly
salary as the basis for payment of compulsory social insurance is determined by
(=) the salary plus (+) allowances according to Clause 1 and Point a Clause 2
Article 4 of Circular No. 47/2015/TT-BLDTBXH dated November 16, 2015 of the Ministry of Labor, War Invalids and Social
Affairs on guidelines
for labor contracts, labor discipline and material responsibility prescribed in
Decree No. 05/2015/ND-CP dated January 12, 2015 of the Government on guidance
on the Labor Code.
Allowances specified in Point a Clause 2 Article 4 of
Circular No. 47/2015/TT-BLDTBXH include allowances that are meant to make up
for unfavorable working conditions, complex nature of work, unfavorable living
conditions, or to attract workers that are not included in the agreed salary
under the employment contract, including
position allowance, responsibility allowance, allowances for hard, toxic or
dangerous works, seniority pay, area-based allowance, travelling allowance,
attraction allowance and similar allowances.
2.2. From
January 01, 2018 onwards, the monthly salary as the basis for payment of
compulsory social insurance is determined by (=) the salary plus (+) allowances specified in Point 2.1 of this Clause and
other additional payments specified in Point a Clause 3 Article 4 of Circular
No. 47/2015/TT-BLDTBXH .
2.3. The monthly salary as the basis for payment of
compulsory social insurance does not include other benefits, including bonus
defined in Article 103 of the Labor Code, rewards for creative ideas, payments
for mid-shift meals; subsidies on costs of traveling, calling, housing, child
care benefits; benefits provided upon the death or marriage of a worker’s
relative, bonus upon the worker’s birthday, benefits for workers suffering from
occupational accidents or occupational diseases and other benefits specified in
the labor contract according to Clause 11 Article 4 of Decree No. 05/2015/ND-CP
.
2.4. The monthly salary as the basis for payment of
compulsory social insurance of an enterprise manager mentioned in Point dd
Clause 1 Article 2 of Decree No. 115/2015/ND-CP is the salary paid by the
enterprise, except for full-time managers of state-owned single-member limited
liability companies.
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2.5. The monthly salary as the basis for payment of compulsory
social insurance of a part-time representative of
state capital at a business corporation, general company, state-owned company after equitization, or multiple-member limited liability
company is the salary paid by
the agency or
organization that he/she has worked before he/she is appointed to work as a
part-time
representative of state capital.
The monthly salary as the basis for payment of
compulsory social insurance of a full-time representative of state capital at a
business corporation, general company or company is the salary paid by such
corporation or company.
2.6. The monthly salary as the basis for payment of compulsory
social insurance specified in this Clause shall not be less than the region-based minimum wage of the
person who holds the simplest position under normal
working conditions.
a) The salary of a person whose job or position requires training
(including training provided by the employer) shall be higher than the region-based minimum wage by at least 7%;
b) The salary of a person working under strenuous, toxic or dangerous
conditions shall be higher by at least 5%
than that of a person having a similar job or position under normal working
conditions; The salary of a person working under extremely strenuous, toxic or
dangerous conditions shall
be higher by at
least 7% than that of a person having a similar job or position under normal
working conditions.
3. If the monthly salary as the basis for payment of
compulsory social insurance specified in
this Article exceeds 20 times the statutory pay
rate, the monthly salary as the
basis for payment of compulsory social insurance
shall equal 20 times the statutory
pay rate.
Article 7. Payment methods prescribed
in Articles 85 and 86 of Law on Social Insurance and its instructional documents
1. Monthly payment
Every month, no later than the last day of the month,
employers shall make deductions from the monthly salary funds of participants in compulsory social
insurance to pay for compulsory social insurance premiums and simultaneously make deductions from
monthly salary as the basis for payment of compulsory social insurance of each
employee at prescribed rate and transfer them at the same time to the collecting
account opened at the state bank or Treasury by the social security agency.
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3. Payment by areas
3.1. An employer whose head office is located in a province shall
register to pay social insurance premiums in this province under the assignment of the provincial social security office.
3.2. 25 An
enterprise’s branch shall pay social insurance premiums in the area where it operates or at the
parent company.
4. Employees
prescribed in Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article 4 shall pay social
insurance premiums on quarterly,
biannual or annual basis or make a lump sum payment as prescribed in contracts
for sending workers abroad. Employees shall directly pay the social insurance premiums to social security agencies before going abroad to work
or to public service providers that send them abroad.
4.1. If an employee pays his/her premium to a public service provider, this provider
shall collect and pay such premium and register payment method to the social security agency.
4.2. If an employee has his/her labor contract extended or signs a new labor contract at the
receiving country, he/she shall pay social insurance premiums using the methods
specified in this Article or make retrospective payment to the social insurance
authority after returning home.
5. Employees
prescribed in Point 1.8 Clause 1 Article 4 shall make a monthly, quarterly or
biannual payment to their employers which must pay these premiums to retirement and death benefit funds.
6. In case of payment for the remaining period not
exceeding 06 months specified in Point 1.6, Clause 1 of Article 5
6.1. Employees shall make a lump sum payment for the remaining
months to their employers before taking leave.
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Section 2. VOLUNTARY SOCIAL INSURANCE
Article 8. Participants prescribed
in Article 2 of Law on Social Insurance and its instructional documents
1. Participants in voluntary social insurance shall
be at least 15 years old and not subject to compulsory social insurance as
prescribed in regulations of law on social insurance, including:
1.1. Employees working under contracts whose term is
under 3 months (before January 01, 2018) and employees working under contracts
whose term is under 1 month (from January 01, 2018 onwards);
1.2. Part-time officials of villages, hamlets,
squires, street groups, quarters;
1.3. Domestic servants;
1.4. Employees engaged in activities of production, business and
service without salary;
1.5. Employees working for cooperatives without salary;
1.6. Farmers and self-employed people, including people who organize activities themselves to
earn income for themselves and their families;
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1.8. Other participants.
2. Authorities, organizations and individuals related
to voluntary social insurance.
Article 9. Payment methods prescribed in Article 87
of Law on Social Insurance and its instructional
documents
1. A participant in voluntary social insurance shall
choose one of the following methods for making a payment to the retirement and
death benefit fund:
1.1. Monthly payment;
1.2. Quarterly
payment;
1.3.
Biannual payment;
1.4.
Annual payment;
1.5. Lump sum payment for multiple years but not exceeding 5 years per payment;
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Example 1: Mrs. A is 55 years old in March, 2017 and
has paid social insurance premiums for 15 years and 9 months. Mrs. A wishes to continue to participate in voluntary social insurance to
satisfy conditions for receiving monthly pensions and chooses the monthly
payment. In April 2017, Mrs. A is 55 years old and 1 month and her payment
period of social insurance premium is
15 years and 10 months. In May 2017, Mrs. A wishes to make a lump sum payment
for 4 years and 2 months in this month. Therefore, until the end of May, 2017,
Mrs. A is 55 years old and 2 months and her payment period of social insurance
is 20 years and is eligible for receive pensions in accordance with regulations
of law. Mrs. A shall receive her pensions from June, 2017.
2. If a participant in social insurance who has
reached the statutory retirement age according to law but still lacks over 10 years of his/her payment period
wishes to continue to participate in voluntary social insurance in
one of the methods prescribed in Points 1.1, 1.2, 1.3, 1.4 and 1.5 Clause 1 of
this Article until the payment period of social insurance lacks under 10 years,
he/she will make a lump sum payment for remaining years to receive his/her
pensions as prescribed in Point 1.6 Clause 1 of this Article.
Example 2: Mr. B is 60 years old in August 2016 and
his payment period of social insurance is 8 years. Mr. B wishes to continue to participate in voluntary social insurance to be
eligible for receiving monthly pensions and pay insurance premiums once per 2 years from
September, 2016 to August, 2018. In September 2018, his payment period of
social insurance is 10 years and he wishes to make a lump sum payment for
remaining 10 years. Therefore, until the end of September, 2018, his payment
period is 20 years and he is eligible for receiving pensions as prescribed by
law. Mr. B shall receive his pensions from October, 2018.
3. Change of payment methods of voluntary social
insurance
3.1. Participants in voluntary social insurance may change payment methods when
completing the previously chosen method.
3.2. If a participant in voluntary social insurance who has chosen one of the methods prescribed in
Clause 1 of this Clause is eligible for making a lump sum payment for the
remaining years (a man shall be 60 years old and a woman shall be 55 years old
and the remaining period is 10 years or less), he/she may make a lump sum payment as soon as
eligible and the chosen method is not required to be completed.
Example 3: Mr. C has participated in voluntary social
insurance since August, 2016 and registers the quarterly payment with the
social security agency. Subsequently, he wishes to
make a biannual payment. The method of payment is changed from November 2016.
However, in January 2017, Mr. C is 60 years old and his payment period of
social insurance is 10 years, so he may make a lump sum payment for
remaining years in January 2017 to receive his pensions.
Article 10. Premiums prescribed in Article
87 of Law on Social
Insurance and its
instructional documents
1. Monthly premium of a participant in voluntary social insurance shall be
calculated as follows:
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Where:
- Mdt is the monthly premium paid by a participant in voluntary
social insurance.
- Mtnt is the monthly income chosen
by the participant.
Mtnt = CN + m x 50.000 (VND per month)
Where:
- CN: Poverty
line in rural areas at the time of payment (VND per month).
- m: The
parameter whose value is from 0 to n.
The monthly income chosen by the participant in
voluntary social insurance shall be at least equal to
the poverty
line in rural areas monthly and not exceed 20 times the statutory pay rate.
Example 4: Mrs. A mentioned in example 1 has
registered the participation in voluntary social insurance with the monthly
income of 4.000.000 VND. The premium in April 2017 paid by Mrs. A shall
be 880.000 VND (22% x 4.000.000 VND).
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Example 5: In April 2017, Mrs. A mentioned in
the example 1 has registered the participation in voluntary social insurance
with the monthly income of 4.000.000 VND and decides to make
a biannual payment. The biannual premium made by Mrs. A shall be 5.280.000 VND (equal to 6 x 880.000)
3. The lump sum premiums for multiple years as prescribed in Point 1.5 Clause 1
Article 9 of this Decision shall be equal to the total of advanced premiums and discounts at
average monthly investment interest rates of social insurance funds announced
by the Vietnam Social Security in the year preceding the year of payment and
calculated as follows:
Where:
- T1: Lump sum premium for n years (VND).
- Mi: Monthly income chosen by the participant in voluntary social insurance at
the time of payment (VND per month).
- r: Average
monthly investment interest rate of social insurance fund announced by the
Vietnam Social Security in the year preceding the year of payment (%/month).
- n: Number
of years for which the participant in social insurance selects to pay in
advance (from 2 to 5).
- i: The
parameter whose value is from 0 to n multiplied by 12.
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4. The lump sum premiums for remaining years as prescribed in Point 1.6 Clause 1
Article 9 of this Decision shall be equal to the total premiums of remaining months
and interest equal to average monthly investment interest rate of social
insurance fund announced by the Vietnam Social Security in the year preceding
the year of payment and calculated as follows:
Where:
- T2: Lump sum premiums for remaining years
(VND).
- Mi: Monthly income chosen by the participant in voluntary
social insurance at the time of payment (VND per month).
- r: Average monthly investment interest rate of
social insurance fund announced by the Vietnam Social Security in the year
preceding the year of payment (%/month).
- t: Number of remaining months
(from 1 to 120).
- i: The parameter whose value is from 1 to t.
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5. If a participant in voluntary social insurance has made quarterly,
biannual or annual payment or lump sum payment for multiple years as prescribed
in Clauses 2 and 3 of this Article
while the Prime Minister adjusts the poverty line in rural areas, he/she is not
required to pay the difference.
6. A participant in voluntary social insurance who has made quarterly,
biannual or annual payment or lump sum payment for multiple years as prescribed
Points 1.2, 1.3, 1.4 and 1.5 Clause 1 Article 9 of this Decision will have
his/her partial premiums refunded if:
6.1. He/she stops participating in voluntary social insurance to
participate in compulsory social insurance;
6.2. He/she is entitled to lump-sum social insurance benefits in accordance
with regulations in Article 7 of Decree No.134/2015/ND-CP;
6.3. He/she dies or is declared to be dead by the Court.
Premiums to be refunded to a participant in voluntary social
insurance in the cases prescribed in Points 6.1 and 6.2 of this Clause or to
his/her relatives in the case prescribed in Point 6.3 of this Clause shall be
equal to premiums paid corresponding to
the remaining period in comparison with the period of payment according to the abovementioned
method and exclude premiums covered by the State (if any). Refunded premiums shall be calculated as follows:
Where:
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- Mi: Monthly income chosen by the participant in voluntary
social insurance at the time of payment (VND per month).
- T: Premiums covered by the State
(if any).
- r: Average
monthly investment interest rates of social insurance funds announced by the
Vietnam Social Security in the year preceding the year of payment (%).
- n: Number of years for which the participant
selects to pay in advance (from 2 to 5).
- t: Remaining
months of the method of payment that has been chosen by the participant.
- i: The
parameter whose value is from (nx12-t+1) to (nx12).
Example 8: In September 2016, Mr. B mentioned in
example 6 pays voluntary social insurance premiums for subsequent 2 years (from September, 2016 to August,
2018). However, Mr. B participates in compulsory social insurance from January
2018. Premiums to be refunded to Mr.
B shall be determined
by (=) the
total paid premiums from January 2018 to
August 2018 minus
(-) premiums covered by the State (123.200 VND for example)
7. Change of the monthly income as the basic for
payment of voluntary social insurance
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7.2. If a participant in voluntary social insurance who has chosen the
monthly income as the basis for payment of voluntary social insurance is
eligible for paying lump sum premiums for the remaining years (a man shall be 60 years old and a woman shall
be 55 years old and the remaining period is 10 years or less), he/she may change the monthly income as the
basis for payment of voluntary social insurance as soon as eligible and he/she
is not required to complete the payment with the previous chosen monthly
income.
Example 9: Mr. C mentioned in the example 3 has participated in voluntary social
insurance since August 2016, registers the quarterly payment and chooses the
monthly income of 4.500.000 VND. Subsequently, he wishes to
make biannual payment and change the monthly income into 5.000.000 VND. The abovementioned change has been made from
November, 2016. However, in January 2017, Mr. C is 60 years old and has paid
social insurance premiums for 10 years so Mr. C
may pay lump sum premiums for remaining years
and change the monthly income as the basis for payment of voluntary social
insurance to receive his pensions.
Article 11. Time of payment
prescribed in Article 87 of Law on Social Insurance and its instructional documents
1. Time of payment of social insurance using the
methods prescribed in Points 1.1, 1.2, 1.3 and 1.4 Clause 1 Article 9 of this Decision shall be specified
as follows:
1.1. Within a month in case of monthly payment;
1.2.
Within 3 months in case of quarterly payment;
1.3. Within
the first 4 months in case of biannual payment;
1.4. Within
the first 7 months in case of annual payment;
2. Time of payment of lump-sum premiums for multiple
subsequent years or lump-sum premiums for the remaining years prescribed in Points 1.5 and 1.6 Clause 1 Article 9 of
this Decision is the time of registration of the payment method and monthly
income as the basis for payment of social insurance.
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T3 = Mđ x
(1+r)t
Where:
- T3: Premiums for months of late payment
- Mdd: Monthly premium, quarterly premium, biannual premium or annual premium prescribed in Clause 1 and Clause 2
Article 10 of this Decision.
- t: Number of months of late
payment;
- r: Average monthly investment interest rate of
social insurance fund announced by the Vietnam Social Security in the year
preceding the year of payment (%/month);
Example 10: Mr. C mentioned in example 9 changes the
method of payment of voluntary social insurance premiums and the monthly income into biannual payment
and 5.000.000 VND, the amount payable shall be
6.600.000 (equal to 5.000.000 VND x 22% x 6 months).
However, Mr. C fails to make the payment of insurance
premiums from November 2016 to
February 2017. In June 2017, Mr. C wishes to pay premiums for 6 months in which
he fails to make the payment (from November 2016 to April 2017). Number of
months of late payment from March 2017 to June 2017 is 4 months. If the average
monthly investment interest rate in 2016 is 0,826%, the premiums for months of late
payment shall be 6.820.781(equal to 6.600.000 VND x (1 + 0,00826)4).
If Mr. C wishes to pay premiums for 6 months in which he fails to make the
payment in March 2017, number of months of late payment shall be a
month. If the average monthly investment interest rates in 2016 is 0,826%,
the premiums for months of late
payment shall be 6.654.516 VND (equal to 6.600.000 VND x (1
+ 0,00826)).
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1. Amount of assistance and participants entitled to the assistance:
1.1. Participants entitled to assistance and assistance rates
provided by the State
Participants in voluntary social insurance shall
receive the State’s assistance with insurance premiums in percentage (%) of monthly social insurance
premiums according
to the poverty
line in rural areas. To be specific:
a) 30% for the participant who is in a poor household;
b) 25% for the participant who is in a near-poor household;
c) 10%, for other participants.
1.2. Amount of assistance
a) The amount of assistance with the monthly premium shall
be calculated as follows:
Mht = k x 22% x CN
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- K: percentage
of premiums covered by the state
(%). To be specific: 30% for the participant in a poor household, 25% for the
participant in a near-poor household and 10% for other participants).
- CN: Poverty line in rural area prescribed by the
Prime Minister at the time of payment (VND per month).
b) The amount of assistance for a participant making quarterly payment,
biannual payment, annual payment or lump sum payment for multiple subsequent
years shall be calculated as follows:
Mht = n x k x 22% x CN
Where:
- n: Number
of months of assistance in quarterly payment, biannual payment, annual payment
or lump sum payment for multiple subsequent years respectively.
- k:
percentage of premiums covered by the state
(%). To be specific: 30% for the participant who is in a poor household, 25%
for the participant who is in a near-poor household and 10% for other
participants
- CN: Poverty line in rural area prescribed by the
Prime Minister at the time of payment (VND per month).
c) The amount of
assistance for a participant making lump sum payment for remaining years shall
be calculated as follows:
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Where:
- K: rate
of premiums covered by the State
(%);
- CN: Poverty line in rural area prescribed by the
Prime Minister at the time of payment (VND per month).
- r: Average monthly investment interest rate of
social insurance fund announced by the Vietnam Social Security in the year
preceding the year of payment (%/month).
- t: Number of remaining months (from 1 to 120).
- i: The parameter whose value is from 1 to t.
The amount of assistance for participant in voluntary social
insurance making the lump sum payment for remaining years shall be transferred
to the retirement and death benefit fund in the year of payment.
Example 11: Mrs. H who lives in a near-poor household participates in voluntary
social insurance from June, 2018 with the monthly income of 800.000 VND and wishes to make annual
payments. If the poverty line in rural areas in June, 2018 is 700.000 VND per month, the voluntary social insurance premiums made by Mrs. H for
the period from June, 2018 to May, 2019 shall be equal to 1.650.000 VND (equal to (22% x 800.000 - 25% x 22% x 700.000)x12 months)
- From January, 2019, Mrs. H is no longer in poor household or near-poor
household. However, Mrs. H has paid premiums until May 2019, she is not required to pay the difference
of the paid
premiums.
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- If Mrs. H continuously participates in voluntary
social insurance from June, 2018 to the end of May, 2028, she will not receive
assistance with her premiums from June, 2028.
2. The period of assistance shall depend on the
actual period of participation in voluntary social insurance but not exceed 10
years (120 months).
3. Methods for assistance
3.1. Participants in voluntary social insurance who are entitled
to assistance shall pay the social insurance premiums under their responsibilities to social security agencies or collectors27;
3.2. Every 3 months, 6 months or 12 months, social security agencies shall consolidate
participants entitled to assistance, premiums collected from them and premiums funded by the state
budget (using the form
No. D06-TS) and
submit them to finance institutions for transferring them to social
insurance funds;
3.3. Finance institutions, according to the assignment of management of local budgets and tables
consolidating participants entitled to assistance and funding for insurance premiums provided by the state
budget submitted by social insurance authorities, shall transfer the funding to
social insurance funds before December 31 every year.
4. Refund of social insurance premiums paid by the State
4.1. Premiums paid by the state budget regarding
participants receiving lump sum social insurance benefits (except for people
who are suffering from life-threatening diseases such as cancer, polio,
cirrhosis of the liver, leprosy, severe tuberculosis, HIV/AIDS and other diseases
prescribed by the Ministry of Health) and participants in voluntary social
insurance who are entitled to refund of partial paid premiums shall be refunded to
the state budget.
4.2. Refunded premiums shall be equal to social insurance premiums of participants in
voluntary social insurance covered by the State.
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If a participant in voluntary special insurance has
made the quarterly, biannual or annual payment or lump sum payment for multiple
subsequent years which includes period after the time of policies on providing
assistance with insurance
premiums,
he/she will not receive the assistance for the period in which the voluntary
social insurance premiums have been paid.
Section 3. UNEMPLOYMENT INSURANCE
Article 13. Participants in
unemployment insurance prescribed in Article 43 of Law on Employment and its instructional
documents:
1. Employees
1.1. Employees shall participate in unemployment insurance if
they work under
a) Labor contracts or employment contracts without definite term;
b) Fixed-term labor contracts or employment contracts;
c) Seasonal labor contracts or contracts for carrying out certain work
whose term is from 3 months to under 12 months.
1.2. People who are receiving monthly pensions, compensations for loss of work
capacity and domestic servants who sign labor contracts with employers
prescribed in Clause 2 of this Article are not required to participant in
unemployment insurance.
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The employers prescribed in Clause 3 Article 4 shall
participate in unemployment insurance.
Article 14. Premiums and responsibility for payment
of unemployment insurance premiums as prescribed in Article 57 Law on Employment its instructional
documents
1. An employee shall pay the premium equal to 1% of
his/her monthly salary;
2. An employer shall pay the premium equal to 1% of
monthly salary fund of employees participating in unemployment insurance.
Article 15. Monthly salary as the
basis for payment of unemployment insurance as prescribed in Article 58 of Law
on Employment and its
instructional documents.
1. Regarding an employee whose salary is paid by the
State, the monthly salary as the basis for payment of unemployment insurance
shall be equal to the
salary as the
basis for payment of compulsory social insurance premium prescribed in Clauses 1 and 3 Article 6.
2. Regarding an employee whose salary is paid by a
non-state employer, the monthly salary as the basis for payment of unemployment
insurance shall be equal to the salary
as the basis for payment of compulsory social insurance prescribed in Clause 2
Article 6. If the employee’s monthly salary is higher than 20 times the region-based minimum wages, the
monthly salary as the basis for payment of unemployment insurance shall be
equal to 20 times the region-based minimum wages.
Article 16. 28 Methods
of payment
Every month, employers shall pay unemployment insurance premiums and deduct salary of each employee according to regulations to pay at the same time to
the unemployment insurance fund
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Article 17. Participants in health
insurance prescribed in Article 12 of Law on Health Insurance and its instructional
documents
1. Participants whose health insurance premiums are paid by employees and employers, including
1.1. Employees who work under labor contracts without
definite term, labor contracts whose term is at least 3 months, directors of
enterprises and cooperatives whose salaries are paid by employers prescribed in
Clause 3 Article 4.
1.2. Officials and public employees prescribed by law
on officials and public employees;
1.3. Part-time staffs of communes, wards and towns according to regulations of law on
officials and public employees.
1.4. Participants whose health insurance premiums are paid by
employees, public security units and local authorities, including:
a) People who are temporarily employed before joining People’s Public
Security.
b) Public security workers.
c) Employees who work under labor contracts without definite term and labor
contracts whose term is at least 3 months.
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2.1. People who are entitled to monthly pensions or compensations
for loss of work capacity;
2.2. People who are entitled to monthly social insurance benefits
due to occupational accidents or occupational diseases and receive salaries
from their employers;
2.3. Employees who take leave and are entitled to sickness
benefits as prescribed in law on social insurance due to diseases included in
the list of diseases requiring long term treatment issued by the Minister of
Health; rubber workers who are receiving monthly benefits in accordance with
regulations in the Government’s Decision No. 206/CP dated May 30, 1979 on policies
on liberated workers who
carry out heavy
and hazardous works and are required to leave off their work
due to their senescence;
2.4. 29 (annulled)
2.5. Officials of communes, wards and townships who have left off
their work and are receiving monthly social insurance benefits;
2.6. People who are receiving unemployment benefits;
2.7. Employees who take leave due to maternity in accordance with
regulations of law on social insurance.
3. Participants whose health insurance premiums are
paid by the state budget,
including:
3.1. Officials of communes, wards and townships who have left off
their work and are receiving monthly benefits from the state budget as
prescribed in the Government's Decision No. 130/CP dated June 20, 1975 on
addition to policies and regimes for commercial officials and the Government’s
Decision No. 111/HDBT dated October 13, 1981 on adjustments to certain policies
on or regimes for official of communes and wards;
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3.3a. 30 People with meritorious services to the revolution prescribed in the
Ordinance on giving preferential treatment to people with meritorious services
to the revolution;
3.3b. 31 Veterans, including:
a) Veterans who participated in resistance wars from April 30, 1975 and
earlier according to the provisions of Clauses 1, 2, 3 and 4 of Article 2 in the Government's Decree No.
150/2006/ND-CP dated December 12, 2006 on elaboration and guidance on implementation of a number of Articles of the Ordinance on
Veterans, which is amended by Clause 1 of Article 1 in the
Government’s Decree No. 157/2016/ND-CP dated November 24, 2016 on amendments to Government's Decree No.
150/2006/ND-CP dated December 12, 2006 on elaboration and guidance on implementation of certain Articles
of the Ordinance on Veterans.
b) Veterans who participated in resistance wars after April 30, 1975
according to regulations
of Clause 5 of Article 2 in the
Government's Decree No. 150/2006/ND-CP dated December 12, 2006 on elaboration and guidance on implementation of a number
of Articles of the Ordinance on
Veterans and Clause 1 of Article 1 in the
Government’s Decree No. 157/2016/ND-CP dated November 24, 2016 on amendments to the Government's Decree No.
150/2006/ND-CP, including:
- Servicemen and national defense workers or
employees already entitled to benefits under the Prime Minister's Decision No.
62/2011/QD-TTg dated November 09, 2011
on regimes and policies for persons participating in wars for protection of the
Homeland, rendering international services in Cambodia, and giving friendship
support to Laos after April 30, 1975 who have already been retired, demobilized
or resigned;
- Military officers, professional servicemen,
non-commissioned officers, soldiers and national defense workers or employees
directly participating in the national defense war, rendering international
services in Cambodia and giving friendship support to Laos after April 30,
1975, who are reassigned to agencies, organizations and enterprises according to their appropriate specializations
(not entitled to benefits under the Decision No. 62/2011/QD-TTg);
- Military officers and professional servicemen
already fulfilling their active military services during the period of Homeland
construction and defense, who have been demobilized, retired or reassigned to
agencies, organizations and enterprises;
- Militia and self-defense force members engaged in
combats or directly rendering combat services after April 30, 1975 who have
already been entitled to benefits under the Decision No. 62/2011/QD-TTg.
3.3c. 32
Persons engaged in the resistance war for salvation of
the Homeland, including:
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- Prime Minister’s Decision No. 290/2005/QD-TTg dated
November 01, 2005 on social security
regimes and policies for certain persons directly fighting the American
resistance war who have yet to be awarded any preferential treatment from the Communist Party and the State;
- Prime Minister’s Decision No. 188/2007/QD-TTg dated
December 06, 2007 on amendments
to Prime Minister’s Decision No. 290/2005/QD-TTg dated November 1, 2005 on
social security regimes and policies for certain persons directly fighting the
American resistance war who have yet to be awarded any preferential treatment
from the Communist Party and the State;
- Prime Minister’s Decision No. 142/2008/QD-TTg dated
October 27, 2008 on implementation of social protection regimes for military
servicemen involved in the US resistance war for national salvation who have
had less than 20 years working in the army and are now demobilized and
discharged from the military to return to their localities;
b) Persons who have already been entitled to benefits under the Decision
No. 62/2011/QD-TTg, but are not veterans as stipulated in point 3.3b of Clause 3 of this Article;
c) Officers and soldiers of the People's Police participating in the US
resistance war for national salvation who have less than 20 years working for
the People's Police, have resigned or returned
from the People's Police to their localities and have been entitled to benefits
under the Prime Minister's Decision No. 53/2010/QD-TTg dated August 20, 2010 on
social security regimes for officers and soldiers of the People's Police
participating in the US resistance war for national salvation who have less
than 20 years working for the People's Police, and currently resign and return
to their localities;
d) Young volunteers who have been provided with benefits according to the
Prime Minister's Decision No. 170/2008/QD-TTg dated December 18, 2008 on health
insurance, funeral and burial benefits for young volunteers involved in the
resistance war against France, the Decision No. 40/2011/QD-TTg dated July 27,
2011 on social security regimes for
young volunteers who have completed their duties in the resistance war and the
Government’s Decree No. 112/2017/ND-CP dated October 06, 2017 on social security regimes and
policies applicable to South-based young volunteers who were involved in the
resistance war during the 1965 – 1975 period;
dd) Frontline non-combat soldiers participating in the resistance war
against France, the US or for the Homeland protection and rendering
international services, who have already been
entitled to benefits under the Prime Minister's Decision No. 49/2015/QD-TTg
dated October 14, 2015 on a number of social security regimes and policies for
frontline non-combat soldiers involved in the resistance war against France,
against the United States or for protection of the Homeland, or rendering
international services.”
3.4. Deputies who are
elected to hold positions according to the term of
the National Assembly and members of the People's Councils;
3.5. Children under 6 years old (including all children residing
in the areas, children who are the relatives of people joining the armed forces
as prescribed by law regardless of permanent residence);
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3.7. 33 Members of poor family households defined according to the classification
criteria regarding incomes, members of multi-dimensional poor households that
suffer a shortage of health insurance as stipulated in the Prime Minister's
Decision No. 59/2015/QD-TTg dated November 19, 2015 on the multi-dimensional
poverty approach for the period of 2016-2020 and other decisions of competent
authorities to amend, supplement or replace the poverty line applied over
periods of time; ethnic people currently living in areas facing socio-economic
difficulties or extreme socio-economic difficulties; people living at island
communes or districts under the Government's Resolutions and the Prime
Minister’s Decisions.”
3.8. Relatives of people with meritorious services to the
revolution, who are biological parents, spouses or
children of matyrs and people who bring up matyrs;
3.9. Relatives of people with meritorious services to the
revolution, except for participants
prescribed in
Point 3.8 of this Clause, including:
a) Biological parents, spouses and children between 6 and under 18 years
old or at least 18 years old in case of school attendance or severe or
extremely severe disability of the following entities: People involved in
revolutionary acts before January 01, 1995 or from January 01, 1945 to the date
of August General Uprising; heroes of People’s Armed Forces and Labor Heroes
during resistance period; war invalids, sick soldiers whose work capacity
declines at least 61%; people involved in resistance wars and infected with toxic chemicals with work capacity that declines at least 61%;
b) Natural children of people involved in resistance wars and infected with
toxic chemicals, who are at least 6 years old and suffer from malformation or deformity as a
result of infection with toxic chemicals and become helpless or suffer the
decline in self-reliance in their daily lives.
3.10. People who have donated their human tissues and organs in
accordance with regulations of law on donation, removal and transplantation of
human tissues and organs and donation and recovery of cadavers.
3.11. Foreigners who are studying in Vietnam and foreign students who are studying in People’s Public Security
schools and receiving scholarships from the budget of the State of Vietnam;
students who study in People’s Public Security cultural schools;
3.12. Attendants of people with
meritorious services to the revolution and veterans, including:
a) Attendants of Vietnamese Heroic Mother living with their families;
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c) Attendants of people involved in the resistance wars and infected with
toxic chemicals with a decline of 81% or over in their work capacity living
with their families.
3.13. People's artisans and meritorious artisans whose titles are
given by the state living in households whose monthly income per capita is less
than the statutory pay rate prescribed by the Government, including:
a) Women who are at least 55 years old or men who are at least 60 years old
and are not served by people having rights and duties;
b) People with severe or extremely severe disabilities;
c) People suffering from diseases that require long term treatment
included in the list made by the Ministry of Health;
d) Other participants
that are not
mentioned in Points a, b and c.
3.14. People who carry out tasks of cipher force, receive salaries
similar to servicemen/servicewomen and are working for cipher organizations
affiliated to Ministries (except for the Ministry of National Defense), central and local authorities;
3.15. 34
Relatives of military officers, professional servicemen, non-commissioned
officers and military soldiers in active service, specialized officers,
non-commissioned officers and professional and technical or engineering
officers, non-commissioned officers serving in the people’s public security
forces, cadets of the people’s police, non-commissioned officers and
cryptographic officers paid salaries like servicemen, cryptographic cadets who
are entitled to the same social security regimes and policies as cadets of military
and police education institutions, including:
a) Biological parents; biological parents-in law of beneficiaries; legal
caregivers of their own, their wives or husbands;
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c) Biological children or legally adopted children of beneficiaries aged
from 6 years to under 18 years; biological children and legally adopted
children aged 18 years or older if they are still receiving general
education.”
3.16. 35 Persons
aged 80 years or older, who are entitled to monthly
survivorship benefits under law on social insurance.
4. Participants whose health insurance premiums are
paid totally or partially by the state budget, including:
4.1. People in near-poor households;
4.1a. 36 Members of multidimensional-poverty family households that do not fall
into the cases specified in point 3.7 of Clause 3 of this Article.”
4.2. Children and students who are attending the educational
institutions of the national educational system, including student who are
studying civil major in People’s Public Security schools;
4.3. People in households engaged in agriculture, forestry,
fishery and salt production with average living standards
5. Households participating in health insurance, including:
5.1. 37. All members named in
household registration books, except for participants specified in Clauses 1, 2, 3, 4
and 8 of this
Article and people having declared their temporary absence;
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5.3. 39
Persons
eligible for family-based contribution to the health insurance scheme:
a) Dignitaries, sub-dignitaries and clergy;
b) Persons residing in social relief establishments, who are not granted support for premiums to the health insurance scheme.
6. Other participants added in accordance with regulations issued by competent
authorities.
7. If a person is subject to different participants in health insurance specified in
this Article, he/she shall pay the health insurance premiums according to the
first entity identified in the order of participants specified in this Article.
7.1. Biological children and adopted children of people working in
the armed forces, who are under 6 years old
shall pay their health insurance premiums in accordance with regulations in
Point 3.5 Clause 3 of this Article. The People's Committee of communes in which
they are living shall make a list of the children participating in health
insurance and have their health insurance premiums paid by the local budgets;
7.2. If a part-time staff prescribed in Point 1.3 Clause 1 of
this Article is entitled to different participants in health insurance, his/her health
insurance premiums will be paid in the following order: paid by the social
insurance authorities, paid by state budget and paid by him/her and People's
Committee of the commune.
8. 40 Group
of persons whose insurance premiums are
paid by employers
8.1. Relatives of national defense workers and employees in
active service for the Army.
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8.3. Relatives of persons performing other jobs in cryptography
organizations.
Article 18. Health insurance
premiums payable by participants specified in Article 13 of the Law on Health Insurance and its instructional
documents
1. Health insurance premium in case specified in
Point 1.1 and Point 1.2 Clause 1 Article 17 is 4.5% of the monthly salary, 3% of
which is paid by the employer, 1.5% of which is paid by the employee. The monthly salary as the basis for
payment of health insurance is the monthly
salary as the basis for payment of compulsory social insurance specified in
Article 6.
Health insurance premium in case specified in Point
1.4 Clause 17 Article 4.5% is 4.5% of the monthly salary plus (+) position
allowance and seniority pay (for workers whose salaries are paid by the State) or 4.5% of the monthly salary
under the employment contract (for workers whose salaries are paid by non-state employers), 3% of which is paid by
the public security unit
or the local
authority, 1.5% of which is paid by the employee.
2. Health
insurance premium in case specified in Point 1.3 Clause 1 Article 17 is 4.5% of
the statutory pay rate, 3% of which is paid by the People’s Committee of the
commune, 1.5% of which
is paid by the
employee.
3. Health insurance premium in case specified in
Point 2.1 Clause 2 Article 17 is 4.5% of monthly pension or compensation for
loss of capacity for work and paid entirely by the social security agency.
4. 41 With
regard to insurance participants referred to in point 2.2, 2.3 and 2.5 of Clause 2 of Article 17, the rate of
monthly premium that each of them pays to the insurance scheme accounts for
4.5% of his/her statutory pay rate, which is paid by the social security agency.
5. Health insurance premium in the case specified in
Point 2.6 Clause 2 Article 17 is 4.5% of the unemployment benefit and paid
entirely by the social security agency.
6. 6. Health
insurance premium in the
case specified
in Point 2.7 Clause 2 Article 17 is 4.5% of the monthly salary before the
maternity leave and paid entirely by the social security agency.
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8. Health insurance premium in the case specified in Point 3.11
Clause 3 Article 17 is 4.5% of the statutory pay rate and paid entirely by the
scholarship provider.
Health insurance premium in the case specified in
Point 3.14 Clause 3 Article 17 is 4.5% of the monthly salary plus (+) position
allowance and seniority pay (if any).
9. Health insurance premium in the case specified in
Point 3.2 Clause 3 Article 17 is 4.5% of the statutory pay rate and covered by
the social security agency
with the budget
for provision of monthly pension and social insurance benefits.
10. 43 Health insurance premium in the case specified in Point 4.1, Point 4.1a Clause 4 Article 17 is 4.5% of the
statutory pay rate and paid by the insurance participant. The State may cover
up to 70% of the premium.
The state budget shall cover 100% of health insurance premiums as its support granted to members
of near-poor family household residing in poor districts referred to in the
Government’s Resolution No. 30a/2008/NQ-CP dated December 27, 2008 regarding
the assistance program for quick and sustainable poverty reduction, and in
districts where social security regimes and policies defined in the Resolution
No. 30a/2008/NQ-CP are applied.”
11. Health insurance premium in the case specified in
Point 4.2 Clause 4 Article 17 is 4.5% of the statutory pay rate and paid by the
insurance participant. The State may cover up to 30% of the premium.
12. Health insurance premium in the case specified in
Point 4.3 Clause 4 Article 17 is 4.5% of the statutory pay rate and paid by the
insurance participant. The State may cover up to 30% of the premium.
13. Health insurance premium in the case specified in
Clause 5 Article 17 is 4.5% of the statutory pay rate and paid by the insurance
participant, who is entitled to the following
reduction:
a) The first person: 0% reduction.
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c) From the fifth person
onwards: 40% of the first person’s premium
d) 44 Any deduction for the health insurance premium stipulated in this point
shall be granted to members participating in the family-based health insurance scheme only if all of them
enroll in the insurance scheme in the same financial year.”
14. 45 Health insurance premium in the case specified in Clause 8 Article 17 is 4.5% of the statutory
pay rate and paid by the employer by using the following funding:
a) If this employer is a state budget-financed unit, his/her insurance
premium shall be covered by the state budget;
b) If this employer is a public service unit, his/her insurance premium
shall be covered by that unit’s funding under law on financial autonomy of public service provider;
c) If this employer is an enterprise, his/her insurance premium shall be
covered at that enterprise’s funding.
d) In case where any insurance participant specified in this clause is also
classified into various groups of participants in the health insurance scheme stipulated in Clauses 1, 2, 3 and 4 of this Decision, his/her insurance premium
shall be paid in the following order: By both the participant himself/herself
and his/her employer; by the Social Security agency; by the state budget; by
his/her employer.”
Article 19. Methods of payment of
health insurance premiums prescribed in Article 15 of Law on Health Insurance and its instructional
documents
1. The participants prescribed in Clause 1 Article 17
shall pay their health insurance premiums according the methods prescribed in
Points 1, 2 and 3 Article 7.
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3. 46 With
regard to the insurance participants referred to in point 3.1, 3.3b, 3.3c, 3.4,
3.5, 3.7, 3.10, 3.13, 3.15 and 3.16 of Clause 3 of Article 17, and those whose insurance premiums are covered at
100% by the state budget as per point 4.1 of clause 4 of Article 17, on a
quarterly basis, financial institutions shall transfer money to pay premiums to
the health insurance fund; each year, transfers of money to the health insurance fund shall be complete by December 15 at the latest.
With regard to the insurance participants referred to
in point 3.3a, 3.6, 3.7, 3.8, 3.9 and 3.12 of Clause 3 of Article 17, on a quarterly basis, labor – war
invalid and social affairs agencies shall transfer money to pay premiums to the
health insurance fund; each year, transfers
of money to the health
insurance fund must be complete by December 15 at
the latest.”
The participants prescribed in Point 3.14 Clause 3
Article 17 shall make monthly payment of health insurance premiums before the
last day of the month. The employers shall pay the health insurance premiums in
accordance with Clause 1 Article 18 to the health insurance fund.
Regarding people in poor households as prescribed in
Point 3.7 Clause 3 Article 17 and people in near-poor households as prescribed whose health insurance
premiums are paid totally by the state budget as prescribed in Point 4.1 Clause
4 Article 17, if the social security agency receives the list of participants in health insurance enclosed with the
decision on approval for the list of people in poor households or near-poor
households issued by the competent authority after January 01, it shall collect
health insurance premiums and issue health insurance cards from the day on
which the decision comes into forces. If there are other instructions provided
by the competent authority, these instructions shall be followed.
4. Regarding the participants prescribed in Point
3.11 Clause 3 Article 17, authorities or employers granting scholarships shall
monthly transfer the health insurance premiums to the health insurance fund.
5. 47 With
regard to the insurance participants referred to in point 4.1, 4.1a and 4.3 of Clause 4 of Article 17, on a
three-monthly, six-monthly or twelve-monthly basis, representatives of family
households or individuals shall pay premiums on their part to collectors or at Social Security agencies With
regard to those who fail to participate within
the period of entitlement to the policy prescribed in the approving decision
issued by the competent authority, when participating, they shall pay such
premiums during the remaining period prescribed in the decision on entitlement to the policy. If they
participate on any day of a month, their health insurance premiums shall be calculated monthly from the date on which these premiums are paid.”
6. Regarding participants prescribed in Points 4.2 Clause 4,
Article 17, their health insurance premiums shall be paid quarterly, biannually
or annually. Students shall pay premiums under their responsibilities to their education
institutions49 where they are studying.
7. Regarding the participants prescribed in Clause 5
Article 17, their health insurance premiums shall be paid quarterly, biannually
or annually and representatives of households shall pay such premiums to social insurance agencies or communal collectors50
7a. 51 With
regard to participants prescribed in Clause 6 of Article 17, on a monthly basis, employers shall pay health insurance premiums for or to these
participants' benefit on the same date on which they pay legally required health insurance premiums for their
employees.”
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8.1. Participants prescribed in Clause 3 Article 17 and
participants in near-poor households prescribed Point 4.1 Clause 4 Article 17
shall have their health insurance premiums paid totally by the state budget:
Premiums paid by the state budget shall be determined
by the health insurance
premiums and statutory pay rate corresponding to the period specified in health
insurance cards. If the State makes adjustments to the health insurance premium
or the statutory pay rate, the premium paid by the state shall be adjusted from
the date in which the new health insurance
premium or the new statutory pay rate is applied.
8.2. Participants prescribed in Clauses 4 and 5 Article 17 who
have made quarterly, biannual or annual payment of health insurance premiums
within the period in which the State makes adjustments to the statutory pay
rate are not required to pay the difference of the premiums.
Article 20. Refund of health insurance premiums
1. A participant prescribed in Clause 4 or 5 Article
17 will have his/her health insurance premium returned if:
1.1. He/she obtains the health insurance card according to the group of new participants and makes a notification of decrease in validity of
the issued card (applicable to participants whose order
of payment is subsequent those of the group of new participants
as prescribed
in Article 12 of Law on Health Insurance);
1.2. The state increases the assistance with his/her health
insurance premiums;
1.3. He/she dies before his/her health insurance card is valid.
2. Refunds of health insurance premiums
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2.1. The time in which
the health insurance card is issued according to the group of new participants with regard to participants prescribed in Point 1.1
Clause 1 of this Article.
2.2. The time
in which the decision issued by
the competent authority comes into force with regard to the participants
prescribed in Point 1.2 Clause 1 of this Article.
2.3. The time in which the health insurance card is valid with regard to the participants
prescribed in Point 1.3 Clause 1 of this Article.
Section 5. OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE
INSURANCE
Article 21. Participants in
occupational accident insurance and occupational disease insurance specified in
Article 43 of the Law on Occupational Hygiene and Safety and its guiding documents
1. 52 Occupational accident and occupational
disease insurance are mandatory for officials and public employees and
Vietnamese workers
who having
employment contracts.
To be specific:
1.1. Officials and public employees prescribed by law
on officials and public employees;
1.2.
Workers whose employment contracts with a term of at least 03 months, from 01 to under 03 months (from January 01, 2018) or
without a definite term, excluding domestic servants;
1.3. Managers of enterprises and directors of
cooperatives eligible
for salaries;
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1.5. 53 Employees who are foreigners working in Vietnam shall participate
in occupational accident and occupational disease insurance when they obtain work permits,
practicing certificates or practicing licenses issued by competent authorities
in Vietnam, or enter into labor contracts with indefinite term or definite term
lasting for at least one year with employers in Vietnam.”
2. Employers specified in Clause 3 of Article 4.
3. Entities related
to occupational accident and occupational disease insurance
Article 22. Insurance premiums and methods of
payment according to Article 44 of the Law on Occupational Hygiene and Safety and its guiding documents
1. From June 01, 2017, employers shall pay a monthly
amount of 0.5% of the budget for payment of salaries that are the basis for
payment of social insurance of the employees specified in Clause 1 of Article 21.
2. Employers that are enterprises, cooperatives,
household businesses, and artels operating in the fields of agriculture, forestry,
aquaculture or salt production and paying employees by the piece or collect flat-rate lease payments from employees may pay occupational accident and
occupational disease insurance every month, every 03 months or every 06 months.
Chapter III
APPLICATIONS AND PERIOD OF PROCESSING THEREOF
Section 1. APPLICATIONS FOR PARTICIPATION IN SOCIAL INSURANCE, HEALTH
INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL
DISEASE INSURANCE, FOR PAYMENT OF PREMIMUMS THEREOF AND APPLICATIONS FOR SOCIAL
INSURANCE BOOKS AND HEALTH INSURANCE CARDS
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1. Composition of an application
1.1. Employees
a) Regarding employees who are working for employers:
- A declaration using the form TK1-TS.
- If an employee wishes to enjoy more benefits from
health insurance, he/she shall submit proving documents (if any) as prescribed
in Appendix 03.
b) Regarding Vietnamese guest workers under contracts prescribed Points
1.7.a, 1.7.c and 1.7.d Clause 1 Article
4:
- A declaration using the form TK1-TS.
- Fixed-term
labor contract or extended labor contract enclosed with the written extension
of the labor contract or the labor contract signed in the receiving country.
1.2. Employers:
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b) List of participants in social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance (form No. D02-LT54 )
c) 55 (annulled)
2. Quantity of application: 01
Article 24. Re-application, application for payment of or
adjustment to payment of voluntary social insurance premiums and application for social
insurance books
1. Composition of an application
1.1. Participants shall submit a declaration using the form No. TK1-TS.
1.2. Collector56 /social security agency shall make a list of participants in voluntary social insurance using the form No. D05-TS if such participants directly make
applications at the social security agency
2. Quantity of application: 1
Article 25. Application for payment of health insurance premiums and issuance of health insurance cards
applicable to
people
only participating in health insurance
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1.1. Participants
a) A declaration using the form TK1-TS.
b) A hospital document specifying the sentence “Đã hiến bộ phận cơ thể”
(have donated his/her human tissues and organs) in case of the person has
donated his/her human tissues and organs in accordance with regulations of law.
c) If an employee wishes to enjoy more benefits from health insurance,
he/she shall submit approving documents (if any) as prescribed in Appendix 03.
1.2. 57 Units; People's Committees of communes; social assistance
establishments, sanatoriums taking care of war invalids and people with
meritorious services to the revolution; vocational education institutions
affiliated to labor, war invalids and social affairs agencies; collectors58/ education institutions59; social insurance benefit
management divisions/teams:
List of participants in the health insurance scheme only (Form No.
D03-TS); List of participants in the health insurance scheme (Form No. 2 issued
as an Appendix to the Government's
Decree No. 146/2018/ND-CP dated October 17, 2018) applicable to participants
under the control of the Ministry of Labor, War Invalids and Social Affairs.”
2. Quantity of application: 1
Article 26. 60 (annulled)
Section 2. APPLICATIONS FOR
REISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS OR ADJUSTMENT TO
CONTENTS THEREOF
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1. 61 Reissuance
of social insurance books due to loss or damage or combination
Composition of an application
a) In case of application for reissuance of a social insurance book due to loss or damage:
Declaration form for SI, HI participation or adjustment of social insurance or health insurance information (Form No.
TK1-TS).
b) Combination of social
insurance books:
- A declaration using the form TK1-TS.
- Social insurance books of which combination is demanded (if any).
1.2. 62 Quantity of application: 01
2. Reissuance of social insurance books due to
changes in family names, names, middle names; date of birth; gender, ethnic
group, nationality; adjustment to contents of social insurance books
2.1. Composition of an application
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- A declaration using the form TK1-TS.
- Enclosed documents prescribed in Sections 3 and 4 of Appendix 01.
b) 63 (annulled)
2.2. Quantity of application: 01
3. Confirmation of payment period of social insurance
for participants whose payment period is added but they are not subject to
social insurance and adjustment to occupations or
jobs that are arduous, toxic, hazardous or dangerous,
or specially arduous, toxic, hazardous or dangerous before 1995.
3.1. Composition of an application
a) A declaration using the form TK1-TS.
b) Enclosed documents prescribed in Sections 1 and 2 of Appendix 01.
3.2. Quantity of application: 01
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4.1. Composition of an application
a) Participants
- A declaration using the form TK1-TS.
- If an employee wishes to enjoy more benefits from health insurance,
he/she shall submit proving documents (if any) as prescribed in Appendix 03.
b) 64 (annulled)
4.2. Quantity of application: 01
Section 3. PERIOD OF PROCESSING APPLICATIONS
Article 28. Collection of insurance premiums
1. Regarding suspension from payment to retirement
and death benefit funds, the application shall be processed within 5 days from
the date in which the adequate
application is received in accordance with regulations of law.
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2.1. Regarding violations against regulations of law on payment of insurance premiums, the
application shall be processed within 10 days from the date in which the adequate application is
received in accordance with regulations of law.
2.2. Regarding increase in salary as the basis for
payment of insurance premiums, the application shall be processed within 03
days from the date in which the adequate
application is received in accordance with regulations of law.
3. Refund
3.1. Regarding participants in voluntary social insurance or
participants in health insurance in the form of household and participants
whose health insurance premiums are partially paid by the state budget, the
application shall be processed within 05 days from the date
in which it is
received in accordance regulations of law.
3.2. Regarding people concurrently participating in
social insurance, health insurance, unemployment insurance and occupational
accident and occupational disease insurance, the application shall be processed within 10 days from the
date in which it is received in
accordance with regulations of law.
Article 29. Issuance of social
insurance books
1. If a participant in compulsory or voluntary social
insurance submits an application for a social insurance book, his/her application shall be
processed within 05 days from the date in which
it is received in accordance with regulations of law.
2. In case of application for reissuance of social
insurance books due to changes in family names, names, middle names; date of
birth; gender, ethnic group, nationality or due to loss or damage; application for accumulation of participation periods without additional payment of social insurance premiums or combination of social insurance books, the application shall be processed within 10 days from the
date on which it is received in
accordance with regulations of law. If the verification of payment process of
social insurance in other provinces or multiple employers which employees working for, the period of
application processing shall not exceed 45 days and a written notification
shall be sent to the employee.
3. In case of application for adjustment to contents
of a social insurance book, the application shall be processed within 05 days from the date in which it is received in accordance
with regulations of law.
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Article 30. Issuance of health
insurance cards
1. In case of application for a health insurance
card, the application shall be processed within 05 days from the date in which it is received in accordance with regulations of law.
Regarding a person entitled to unemployment benefits, the application shall be
processed within 02 days from the date in which it is received in accordance
with regulations of law.
2. Reissuance and replacement of health insurance
cards
2.1. 65 Where there is no change in information, health insurance cards shall be issued on the date of full receipt of the legally
required application.”
2.2. If the
information prescribed in the health insurance card is changed, the application
shall be processed within 03 days
from the date in which it is received in
accordance with regulations of law.
2.3. If a participant is undergoing treatment in a medical facility,
his/her application shall be processed within the date in which it is received in accordance
with regulations of law.
Chapter IV
PROCEDURES FOR COLLECTION OF INSURANCE
PREMIUMS AND ISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 31. 66 Participants
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1. A participant in compulsory social insurance,
health insurance, unemployment insurance or occupational accident and
occupational disease insurance shall make applications using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information) and submit it to the employer
for which he/she is working.
2. An employee working overseas under one of the
contracts prescribed Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article 4 shall
make an application and submit it. To be specific:
2.1. If the employee pays his/her insurance premiums to the
employer sending him/her abroad, he/she shall make an application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information) enclosed with relevant documents, submit it and pay premiums to his/her employer.
2.2. If the employee directly pays his/her insurance
premiums to the social security
agency where
he/she is residing
before he/she goes abroad to work, he/she will make an application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information) submit it and pay premiums to the social security agency.
2.3. If an employee has his/her labor contract extended or signs a
new labor contract at the receiving country and pays insurance premiums after returning
home, he/she shall make an application as prescribed in Point 1.1.b Clause 1 Article
23 and submit it to his/her
employer or the social insurance authority.
3. A person entitled
to spouse allowance in overseas Vietnamese representative missions shall make an application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information) submit it and pay premiums to his/her employer.
4. 1.6. If an employee
and person whose period of payment of
compulsory social insurance reserved still lack 06 months or less to be
eligible for receiving pensions or death benefit benefits, he/she or his/her relatives shall
make an
application using Form
No. TK1-TS enclosed with the social insurance
book, pay insurance
premiums to the social
security agency where he/she is residing or via his/her employer before he/she takes leave.
5. Participants in voluntary social insurance
A participant in voluntary social insurance shall make an application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information), submit it
and pay insurance
premiums according to
the method that he/she has registered to the collector or the social security
agency throughout the country. If the participant submits his/her application via the National Public Service
Portal, he/she shall
make application for voluntary social insurance benefits on the Public Service
Portal (Form 02-TK issued together with Decision No. 3511/QD-BHXH dated
November 21, 2022 of Vietnam Social Security on procedures for application for
voluntary social insurance benefits on the Public Service Portal according to
Decision No. 422/QD-TTg dated April 04, 2022 of the Prime Minister on approval
for List of online public services integrated and provided on the National
Public Service Portal in 2022.
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6.1. A participant whose health insurance premium is paid by the social security agency shall make application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without sufficient information) and submit
it to the People's Committee of commune or the social security agency. Regarding a person entitled
to unemployment benefits,
he/she shall submit his/her application to the social security agency.
6.2. A participant whose health insurance premium is
paid by the state
budget shall make
application using Form No. TK1-TS (for persons who participate in insurance for
the first time or have social insurance numbers without sufficient information)
and submit it to the People's Committee of commune, except for the following cases:
a) A participant who has donated his/her human tissues and organs
shall make application using Form No. TK1-TS (for persons who participate
in insurance for the first time or have social insurance numbers without
sufficient information),
enclosed with the hospital discharge paper and submit them to the social
security agency.
b) A participant managed by the employer shall make
application using Form No. TK1-TS (for persons who participate in insurance for the first
time) and submit to
his/her employer.
6.3. A participant whose health insurance premium is partially paid by the state budget
shall make an application using Form No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without
sufficient information), submit it and pay insurance premiums according to the
method that he/she has registered to the collector or the social security
agency. If the participant submits his/her application via the National Public
Service Portal, he/she shall make application for payment of health insurance premium and health insurance card on the Public Service Portal (Form 01-TK issued together with Decision
No. 3510/QD-BHXH dated November 21,
2022 of Vietnam Social Security on procedures for application for payment of health insurance premiums and health insurance cards for people only participating
in health insurance on the Public Service Portal according to Decision No. 422/QD-TTg dated
April 04, 2022 of the Prime Minister on approval for List of online public
services integrated and provided on the National Public Service Portal in 2022 (Decision No. 3510/QD-BHXH)
A student shall make an application using
Form No. TK1-TS (for persons who participate
in insurance for the first time or have social insurance numbers without
sufficient information),
submit it and pay premiums
according to the method
that he/she has registered to his/her education institution.
6.4. A participant in health insurance in the form of household shall make application using Form
No. TK1-TS (for persons who participate in
insurance for the first time or have social insurance numbers without
sufficient information),
submit it and pay premiums
according to the method
that he/she has registered to the
collector or the social security agency. If he/she submits his/her application
via the Public
Service Portal, he/she
shall make application using Form No. 01-TK enclosed with Decision No. 3510/QD-BHXH.
7. The form of receipt of administrative procedure results (electronic or
paper form) shall be registered with the social security agency.
Article 32. 67 Units, labor – war invalid and social
affairs agencies,
People's
Committees of communes,
social assistance establishments, sanatoriums taking care of war invalids and
people with meritorious services to the revolution; vocational education
institutions affiliated to labor, war invalids and social affairs agencies; collectors, education institutions; social
insurance benefit management divisions/teams:
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1.1. Receiving applications (using Form No. TK1-TS) from participants, declaring
applications (using Form No. TK3-TS, Form No. D02-LT) enclosed with copies of
documents issued by competent state agencies related to adjustment to information
of units and applications of employees; and sending such applications
(electronic or paper form) to social security agencies no later than 30 days
from the date of signing labor contracts, Decisions of recruitment.
1.2. Paying their insurance premiums (including premiums which
employers and employees that must be paid by employers and employees), premiums of Vietnamese guest workers, premiums of people entitled to spouse allowances to social security agencies
according to regulations.
2. Regarding People's Committees of communes
2.1. Receiving applications using form No.TK1-TS from participants and making
applications (using form No.D03-TS)
according to the group of participants. To be specific:
a) Regarding
participants whose insurance premiums are paid by social security agencies, their applications shall be
submitted to social security agencies.
b) Regarding participants managed by the Ministry of Labor –
War Invalid and Social Affairs, their applications shall be submitted to labor – war invalid and
social affairs agencies
and district social security agencies. If birth registration data of children under 6 years of
age is connected, the
application form No. D03-TS shall not
be made.
c) Other participants shall submit their applications
(electronic or paper form) to social security agencies
2.2. Paying insurance premiums to health insurance funds according to assignment for
social security agencies.
3. Labor –
war invalid and social affairs agencies
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3.2. Transferring health insurance premiums according to assignment or
cooperating with social security agencies in requesting financial institutions to transfer health insurance premiums to social security agencies.
4. Social
assistance establishments, sanatoriums taking care of war invalids and people
with meritorious services to the revolution; vocational education institutions
affiliated to labor, war invalids and social affairs agencies; entities managing people
only participating in health insurance.
4.1. Receiving applications (using
Form No. TK1-TS) from participants and making applications (using Form No. D03-TS) and
sending them to social security agencies.
4.2. Transferring health insurance premiums according
to assignment or
requesting labor
– war invalid and social affairs agencies or financial institutions to transfer health insurance premiums to social security agencies.
5. Collectors
5.1. Receiving applications (using Form No. TK1-TS) from participants, collecting
social insurance premiums paid by participants in voluntary social insurance,
collecting insurance
premiums paid by
participants in health insurance; providing receipts for participants according to regulations.
5.2. Daily, making electronic documents (Form No. D03-TS, Form No. D05-TS attached to Form
No. TK1-TS), paying money collected from participants and sending checks evidencing payment of
remunerations to
collectors (Form No. C66a-HD issued together with Circular No. 102/2018/TT-BTC
dated November 14, 2018 of the Ministry of Finance) to social security agencies.
5.3. Making monthly schedule to compare receipts of payment
of voluntary social insurance and health insurance premiums (Form C17-TS) and cooperating
with social insurance agencies in comparing receipts of payment and money
collected from participants.
6. Education institutions
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6.2. Daily, making electronic documents (Form No. D03-TS), paying collected money and sending
checks evidencing payment of remunerations to collectors (Form No. C66a-HD
issued together with Circular No. 102/2018/TT-BTC dated November 14, 2018 of
the Ministry of Finance) to social security agencies.
7. Social
insurance benefit management divisions/teams
7.1. Receiving applications (using Form No. TK1-TS) from participants (if any)
7.2. Making applications
a) Making applications (using Form No. D03-TS) for participants in health insurance whose health
insurance premiums are paid by social security agencies (including persons awaiting decisions on entitlement to
retirement pensions).
b) Compiling the list and applications of employees having their claims for one-off payment of social insurance benefits settled and not
receiving unemployment benefits yet; participants that enjoy, cease to enjoy or
terminate enjoyment of unemployment benefits (Form No.D16-TS), for submission to divisions/groups for contribution collection, social insurance
books and health insurance cards for the purpose of comparison
and reconfirmation of data on total period of
unclaimed unemployment benefits on the national collection database.
7.3. Transferring applications to divisions/groups for contribution
collection, social insurance books and health insurance cards.
8. Units specified in Clauses 1 to 6 of this Article shall register the
form of receipt of administrative procedure results (electronic or paper form)
with social security agencies. Encouraging units and participants to receive
administrative procedure results by electronic form”.
Article 33a. 68 Receipt and processing of documentation on collection and
issuance of social insurance books and health insurance cards
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1. Receipt officials
1.1. Regarding applications for payment
of or adjustment in payment of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance; applications for reissuance of
social insurance books and health insurance cards or adjustment to contents
thereof; applications
for accumulation of participation periods without
additional payment of social
insurance premiums; adjustment to titles of arduous, toxic,
hazardous or dangerous, or specially arduous, toxic, hazardous or dangerous,
occupations or jobs;
combination of social insurance books of entities managing persons only
participating in health insurance, service organizations and participants, receipt
officials shall conduct inspection and comparison with criteria on forms as
prescribed.
If such applications are submitted by post or at social
security agencies, receipt officials shall scan original applications and
update them into management software (except for cases of combination of social
insurance books).
1.2. Receipt officials shall transfer electronic
applications and data within a day to divisions/groups for contribution
collection, social insurance books and health insurance cards (Form No.TK1-TS, TK3-TS, D02-LT,
D03-TS, D05-TS, and relevant documents) for processing.
With regard to applications for health insurance cards for children under 6 years old, if birth registration data of children
under 6 years of age is connected with relevant ministries and central authorities, receipt
officials shall transfer the list of receivers of health insurance cards (Form No. D03-TS) automatically made by software system to divisions/groups for contribution
collection, social
insurance books and health insurance cards
2. Receipt of documentation and data that have
been processed by divisions/groups for contribution collection, social insurance books and
health insurance cards
2.1. Returning social insurance books, health insurance cards and
list of receivers
of health insurance cards
(Form No. D10a-TS) to People's Committees of communes;
social assistance establishments, sanatoriums taking care of war invalids and
people with meritorious services to the revolution; education institutions according to the registered form
2.2. Storing documentation according to regulations
Article 33b. 69 Processing documentation on collection and issuance of
social insurance books and health insurance cards
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Officials for contribution collection, social insurance books and health
insurance cards.
Officials for contribution collection, social insurance books and health insurance cards shall regularly
monitor management software, promptly inspect and compare relevant documentation
and criteria on arising forms of entities managing people only participating in
health insurance, service organizations, participants (Form No. TK1-TS, Form
No. D02-LT, Form No. D03-TS, Form No. D05-TS) with regulations on salary in
order to serve as the basis for payment, job titles, participants,
participation process, places of registration of initial medical examination
and treatment and managed data:
1.1.1. Implementing steps to issue social insurance numbers
to participants according to regulations of Decision No. 515/QD-BHXH dated
March 27, 2020 of Vietnam Social Security regulations on management of
household databases and social insurance numbers of participants in social insurance
and health insurance in case of social insurance numbers with insufficient or
inaccurate information.
1.1.2. With regard to insufficient and inaccurate data and
documentation, making request forms for amendments and completion of documentation
(using Form No. 02 enclosed with Decision No. 475/QD-BHXH dated March 27, 2023
on regulations on organization and operations of Divisions for Receipt and Notification of
Results of Processing of Submitted Applications according to the single-window
system and interlinked single-window system in the Vietnam Social Security sector), providing guidance on completion of documentation
in accordance with regulations on transfer of documentation to receiving divisions for submission to entities managing
people only participating in health insurance, collectors and participants.
1.1.3. Documentation processing
a) Updating the process of payment of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease insurance into management software for
approval in case employees hold social insurance books in which the period of their payment of social insurance premiums has been retained before 2009, or social insurance
books managed by social security agencies of the Ministry of National Defense or
the Ministry of Public Security with data that has not been sent to Vietnam Social Security
for completion of social insurance books, and they wish to continue to
participate in insurance or receive insurance benefits.
b) Cooperating with relevant units in appraising applications in case of
adjustment to
accumulation of participation periods without additional payment of social insurance premiums; titles of arduous, toxic,
hazardous or dangerous, or specially arduous, toxic, hazardous or dangerous,
occupations or jobs. Making
Tables for adjustment to the working period in which payment of insurance premiums is not required; titles of arduous,
toxic, hazardous or dangerous, or specially arduous, toxic, hazardous or
dangerous, occupations or jobs (Form No.
C09-TS) in management
software for approval in case of fulfilment of adjustment conditions.
c) Making written requests for combination of social
insurance books (Form No. C18-TS) in management software for approval in case of
combination of social insurance books.
d) Making adjustment notes (Form No. C02-TS) in management software for adjustment in case of
adjustment due to changes in family names, names, middle names; date of birth; registered
place of birth, gender, ethnic group,
nationality, personal identity numbers/identity card numbers/passport numbers, receipt of the higher rate of health insurance coverage.
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e) Regarding other cases of adjustment, the adjustment shall
be made according to the validity of applications provided by units and
participants.
g) Approval procedure:
Regarding District Social Security Office: Director of District Social Security Office shall grant approval in management
software
Regarding Provincial Social Security Office: Chief of Division
for contribution
collection, social
insurance books
and health insurance
cards shall
grant approval and
submit to Director of Provincial Social Security Office
After Director of Provincial Social Security Office grants approval, the data will be automatically updated by software system
1.1.4. Sufficient and accurate documentation
a) Updating data
According to TK1-TS, Form No. D02-LT, Form No. D03-TS, Form
No. D05-TS, the data shall be updated to management software.
The software system automatically checks and compares social
insurance numbers, full name, and citizen identification numbers with the
national data in case of increased updates. If the data is the same as that of
participants in other units, the warning will be displayed on the screen. In
case officials for contribution collection, social insurance books and health insurance cards continue to provide
updates, the software will automatically reduce insurance premiums receivable, the number of participants and the validity of health insurance cards at previous units, (using Form No. C20-TS).
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b1) In software system, collections shall be allocated to
each social insurance fund (sickness, maternity or paternity, occupational accident,
occupational disease, retirement and death), health insurance fund and
unemployment insurance fund of participants according to the detailed Table for
allocation of collections from participants (Form No. C83a-HD) for new issuers,
and social insurance books and health insurance cards shall be re-issued to
participants according to regulations of Article 6 of Decision No. 60/2015/QD-TTg
dated November 27, 2015 of the Prime Minister in the following order:
Allocating money to employees who qualify for social insurance benefits or whose employment
or labor contracts are terminated (including premiums of social insurance, health
insurance, unemployment insurance and occupational accident
and occupational disease insurance and late payment interest) in order to
promptly pay insurance benefits to employees under law (if any);
Remaining amounts shall be allocated as follows:
Collecting premiums payable to the health insurance fund
and interest on
late payment or penalties for evasion of payment of health insurance premiums in full (if any);
Collecting premiums payable to the unemployment insurance fund
and interest on
late payment or penalties for evasion of payment of unemployment insurance premiums in full (if any);
Collecting premiums payable to the occupational accident and occupational disease insurance fund and interest on late payment or
penalties for evasion of payment of premiums of occupational accident and occupational disease insurance in
full (if any);
Collecting (e.g. sickness, maternity and paternity,
retirement and survivorship insurance) premiums payable to the social insurance fund and interest on late payment
or penalties for evasion of payment of social insurance premiums (if any).
In case where insurance premiums that have been paid by units are not enough to be allocated to the aforesaid insurance funds, after allocation of enough amount payable in the
aforesaid order, the remaining amount shown in Form No. C69a-HD shall be distributed
pro-rata in the next
fund.
b2) Collection officials shall approve the detailed Table of
premiums of
social insurance, health insurance and unemployment
insurance receivable of participants (Form No. C69a-TS), the detailed Table of allocation of collections from participants
(Form No. C83a-TS) for units which have arising
problems.
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The provincial Social Security Office shall submit the data on issuance of social insurance
books, Form No. D09a-TS and Form No. D10a-TS to Chief of Division for contribution collection, social insurance books and health insurance cards before Director grants approval.
Director of District Social Security Office shall approve the data on issuance of social
insurance books, Form No. D09a-TS and Form No. D10a-TS
b4) After Director of District/Provincial Social Security
Office grants approval,
Issuing social insurance books, health insurance cards, Form
D10a-TS in the registered form of (The software system automatically bears
digital signatures of social security agencies for electronic social insurance
books, health insurance cards, and D10a-TS).
b5) Transferring administrative procedure results to
receiving division to return such results to units and participants. Transferring such results to social insurance benefit management divisions/teams with regard to
application for adjustment to collection of social insurance premiums and unemployment insurance premiums
(salaries, allowances, titles, the period of payment of social insurance and
unemployment insurance premiums) in which social insurance benefits have been
processed (maternity, sickness, retirement, etc.)
b6) Software system:
Software system automatically transfers the process of participation in insurance with premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance that have been paid from previous units to new units for
employees who move other units to manage, monitor and ensure that each
participant has only one data on payment of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance since he/she participates in insurance.
Software system automatically transfers all data on the
process of participation in insurance under separate monitoring for
documentation in which social insurance books, health insurance cards, pamphlets of social insurance books have been
printed to serve as a basis for settlement of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance benefits and certification of social insurance books.
Software system automatically transfers the data to separate
data warehouse to manage the data with regard to data on social insurance book that
has been merged into the new social insurance number; data on social insurance book in which lump-sum social insurance benefits and unemployment insurance benefits
have been settled.
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c1) 24:00 each day:
The software system consolidates social insurance, health
insurance and unemployment insurance premiums receivable (Form No. C69b-HD, Form No. C69c-HD,
Form No. C69d-HD); remuneration paid to social insurance and health insurance collectors
in the detailed Table of remuneration paid to collectors (Form No. D11a-TS), Table
of remuneration paid to collectors (Form No. D11b-TS, Form No. D11c-TS, Form No.
D11d-TS).
The software system allocates vouchers that have been
updated within a day but not yet allocated to Form No. C83a-HD; consolidates and
allocates collected premiums of social insurance, health insurance and
unemployment insurance (Form No. C83b-HD, Form No. C83c-HD, Form No. C83d-HD)
c2) Every month, the software system consolidates Form No.
C69a-TS, Form No. C83a-TS, Form No. D11a-TS, Form No. D11b-TS, Form No.
D11c-TS, Form No. D11d-TS, detailed Table of amount payable due to re-determination
of remuneration (Form No. D11a-XD), Table of amount payable due to
re-determination of remuneration (Form No. D11b-XD, Form No. D11c-XD, Form No.
D11d-XD), detailed Table of paid remuneration to be recovered (Form No. D11a-HT),
Table of paid remuneration to be recovered (Form No. D11b-HT, Form No. D11c-HT,
Form No. D11d-HT), Report on accomplishment of targets of management of collection; issuance of social insurance books
and health insurance cards (Form No. B01-TS). Quarterly, the software system consolidates the number of health
insurance cards and insurance premiums receivable according to the first registered
medical facility (Form
No. B05-TS).
d) Review and comparison of premiums receivable (Form No. C69a-HD), collected premiums, premiums to
be collected (Form No. C83a-HD) of
each assigned employer with those of Planning
and Finance Division/Group.
dd) The last day of implementation month:
dd1) Sending Notification of adjustment and reduction in
insurance premiums receivable (Form No. C20-TS) for employees, people who only
participate in health insurance of the participating employer at the new
employer.
dd2) Providing data on participants in social insurance and
health insurance in the month (Form No. C21-TS) and sending it to collectors to
encourage people to continue to participate in voluntary social insurance and
self-paid health insurance.
e) Before the 5th of next month:
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e2) Consolidating data using Form No. C69b-HD and Form No. C83b-HD
Cooperating with planning-finance officials in inspecting,
reviewing and comparing premiums receivable, collected premiums, premiums to be
collected of the preceding month on Form No. C69b-HD, Form No. C83b-HD, Form
No. D11a- TS, Form No. D11a-XD, Form No. D11a-HT with the data managed by planning-finance
officials to ensure that the data on forms and the data managed by
planning-finance officials are matched; approving the data and submitting it to
Director of District Social Security Office and Head of Division for contribution collection, social insurance books and health insurance cards so that they digitally sign Form No.
C69b-HD, Form No. C83b-HD, Form No. D11b-TS, Form No. D11a-XD and Form No. D11a-HT.
Cooperating with social insurance benefit management
divisions/teams in comparing the number of participants and health insurance premiums
receivable paid by social security agencies according to each group of
participants.
g) Before the 10th of the first month of the
following quarter, consolidating the previous quarter's data using Form No.
C69b-HD, Form No. C83b-HD, Form No. D11b-TH; consolidating participants and
funding for primary healthcare (Form No. 03b/BHYT), Form No. B02a-TS, Form No.
B02b-TS.
1.2. Directors of provincial/district social security
offices, Heads of Divisions for contribution collection, social insurance books and health insurance cards, according to assignment of management, their functions and assigned tasks:
a) Inspecting and approving documentation and data according
to updates everyday submitted by officials for contribution collection, social insurance books and health insurance cards according to regulations on
management software.
b) Digitally signing regular and periodical forms and
reports according to the attached Appendix IV.
c) Digitally signing periodical or adhoc forms to send
employers.
1.3. Divisions/Groups for contribution collection, social insurance books and health insurance cards shall transfer the data to receiving divisons so
that receiving divisions transfer it to employers
and
participants under
registered form. To be specific:
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b) Notifying payment of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational disease
insurance of employees (Form No.C13-TS) and publishing such payment at employers
before March 31 every year.
c) Confirming the process of payment of premiums of social
insurance and unemployment insurance (pamplets of social insurance books
according to the Regulations on social insurance books issued together with the
Decision No. 1035/QD-BHXH dated October 01, 2015 of the General Director of
Vietnam Social Security) every year for each employee and sending it to each
participant before March 31 of each year.
d) Making list of
receivers of
health insurance cards
(Form No.
D03-TS) of participants
managed by the Ministry of Labor - Invalids and Social Affairs which shall be
submitted to labor - invalids and social affairs agencies for monitoring and
management.
dd) Making list of participants in voluntary social
insurance and health insurance who shall pay insurance premiums at least 30 days before the
maturity date using Form
No. D08a-TS
which shall be submitted to collectors for mobilization, encouragement and collection of premiums
from participants.
e) Making Form No. C12-TS, which shall be submitted to labor
- invalids and social affairs agencies, Table of participants and health
insurance premiums
paid totally or partially by the state budget (Form No. 01 issued together with
Decree No. 146/2018/ ND-CP dated October 17, 2018 of the Government), which
shall be submitted to the financial institution so that the financial institution transfers corresponding premiums to the health insurance fund.
g) Making Table of participants in voluntary social
insurance and premiums
paid totally by the state budget (Form No. B09-TS), which shall be submitted to the
financial institution so that the financial institution to transfers premiums to the social insurance fund.
h) Sending Form No. C12-TS of the participant whose health
insurance premium is paid by a social security agency to Planning-Finance
Division/Group.
2. Planning-Finance Division/Group
2.1. Planning-Finance Official
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2.1.2 Consolidating the data: 24:00 each day, the software
system consolidates the data into Table of remuneration for social insurance
and health insurance collectors (Form No. D12b-TS, Form No. D12c-TS, Form No.
D12d-TS); every month, consolidates Form No. D12b-TS, Form No. D12c-TS, Form
No. D12d-TS.
2.1.3 Reviewing and
comparing premiums receivable (Form
No. C69a-HD), collected premiums, premiums to be collected (Form No. C83a-HD)
of each employer with those of officials for contribution collection, social insurance books and health insurance cards.
2.1.4 Before 5th of every month, consolidating
paid remuneration (Form No. D12b-TS, Form No. D12b-XD)
recovered remuneration (Form No. D12b-HT) of the preceding month; cooperating with officials for contribution collection, social insurance books and health insurance cards in inspecting, reviewing and
comparing premiums receivable, collected premiums, premiums to be collected of
on Form No. C69b-HD, Form No. C83b-HD, remuneration (Form No. D11a- TS, Form No. D11a-XD), paid remuneration (Form No. D12b-TS, Form No.D12b-XD), paid remuneration to be recovered
(Form No.D11a-HT), recovered remuneration (Form No. D12b-HT) in order to ensure uniform information
and approving data.
2.2. Heads of Planning-Finance
Divisions, according to management assignment, their functions and tasks, shall digitally sign
regular and periodical forms and reports under the attached Appendix IV.
3. Social insurance benefit management division/team
Every month, cooperating with Division for contribution collection, social insurance books and health insurance cards in comparing the number of
participants and health insurance premiums receivable paid by social security
agencies according to each group of participants.
4. Quarterly, no later than the 10th of the first month of the following
quarter (for the fourth quarter, no later than January 25 of the following
year), the district/provincial social security office shall compare, review the
data, and finalize the collected premiums of social insurance and health
insurance, unemployment insurance, occupational accident and occupational
disease insurance; determine amounts to be deducted for primary healthcare for
employers, education institutions and remuneration for collectors in order to
ensure uniform information on management software. The previous quarter's settlement book shall be closed.
5. Head of Department for contribution collection, social insurance books and health insurance cards, and Head of Finance - Accounting
Department shall digitally sign regular and
periodical forms and reports and submit them to General Director for digital signing under the attached Appendix
IV.
Article 33c. 70 (annulled)
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PROCEDURES FOR ATTRACTION AND DEVELOPMENT OF
PARTICIPANTS, MANAGEMENT AND ACCELERATION IN COLLECTION OF INSURANCE PREMIUMS71
THAT ARE PAID LATE
Article 34. 72 (annulled)
Article 35. 73 (annulled)
Article 36. 74 Management of employers and participants
1. Divisions/groups for contribution collection, social insurance books and health
insurance cards.
Managing employers and participants
1.1.1. Inspecting and comparing applications of employers
and service providers under their management with the declared contents when they
participate in social insurance, health insurance, unemployment insurance,
occupational accident and occupational disease insurance, or in case of
issuance of social insurance books and health insurance cards; adjusting
information on social insurance books and health insurance cards; adjusting
information on personal identity, arduous, toxic, hazardous or dangerous, or specially
arduous, toxic, hazardous or dangerous, occupations or jobs; collecting arrears on premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance according to Form No. TK1-TS, Decision/Labor contracts/Employment
contracts, Table of payment of salary and wages, Timesheets, vouchers of payment
of premiums of social insurance, health
insurance, unemployment insurance and occupational accident and occupational
disease insurance; inspecting collection stations, collectors, receipts, etc.
1.1.2. Making inspection records and providing guidance for
employers in order to correct errors (if any) in accordance with regulations.
1.1.3. If the employer makes late payment of its insurance
premiums (more than 02 months with regard to the method of monthly payment; 04
months with regard to the method of quarterly payment; 07 months with regard to the method of biannual payment, the official of
division/group
for contribution collection, social
insurance books and health insurance cards shall perform the following tasks:
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b) Updating inspection results into management software
according to the Report on adhoc inspection of payment of premiums of social
insurance, health insurance and unemployment insurance (Form No. 01-TTTD).
c) Making a list of employers that have undergone inspection
but fail to pay premiums of social insurance, health insurance, unemployment
insurance, occupational accident and occupational disease insurance in order to
publish such employers on mass media.
1.1.4. In
case it is
found that an employer has signals of or intentionally commits violations such
as evasion of payment of insurance premiums; failure to pay insurance premiums
with correct employees' salary, failure to pay insurance premiums collected
from its employees, failure to make timely payment of insurance premiums,
failure to pay sufficient insurance premiums, making false statements or
counterfeiting documents, notifying them to the director
for conducting
specialized inspection and taking actions in accordance with regulations and
law.
1.1.5. In case an employing unit temporarily suspends its payment of premiums to the pension and survivor benefit
fund, the Labor -
Invalids and Social Affairs agency and the financial institution shall grant certification as prescribed
in Clause 2, Article 28, Circular No. 59/2015/TT-BLDTBXH dated December 29,
2015 of the Ministry of Labor, War Invalids and Social Affairs and Article 16
of Decree No. 115/ND-CP dated November 11, 2015 on certain Articles of Law on
Social Insurance on compulsory social insurance.
Updating decrease in premiums to the pension and survivor benefit
fund on management
software.
1.2. Managing employers closing their business and
participants in employers
1.2.1. Updating
the status of
the employer into management
software
According to the national database on enterprise
registration (https:dangkytinhdoanh.gov.vn) and documents as prescribed in
Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of the Ministry of Planning
and Investment on guidance on enterprise registration, identifying the status
of the employer. Updating the status of the employer, scanning documents on identification
of the status of the employer into the management software. In case of an
employer closing its business, recording total decrease in the number of participants of
the employing unit, temporarily suspending calculation of interest, recording
past insurance premiums
at the employer till the payment date, and submitting Director of
district/provincial social security office for approval on management software.
To be specific:
a) Regarding an employer suspending its business:
Certificate of registration of business suspension issued by the business
registration authority (Appendix V-11 promulgated together with Circular No. 01/2021/TT-BKHDT);
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c) Regarding an employer whose enterprise
registration certificate has
been revoked
due to tax administration coercion: Decision on revocation of enterprise
registration certificate provided by the business registration authority
(Appendix V-17 issued together with Circular No. 01/2021/TT-BKHDT);
d) Regarding an
employer
undergoing
dissolution procedures, employer
undergoing
bankruptcy procedures: Notice of enterprise
undergoing dissolution procedures from the Business Registration Authority
(Appendix V-23 issued together with Circular No. 01/2021/TT-BKHDT) or the People's Court's Decision to open bankruptcy procedures;
dd)
Regarding an employer that
is bankrupt, no longer exists: The Court's Decision to declare
bankruptcy in accordance with the bankruptcy law; Notice of enterprise that is
dissolved/ceases to exist
from Business Registration Authority (Appendix V-24 issued together with
Circular No. 01/2021/TT-BKHDT)
e) Regarding an employer without a legal representative or
an employer without a person authorized by the legal representative: A written
certification from the Department of Planning and Investment at the request of
the Department of Labor, War Invalids and Social Affairs Association or
provincial social security office as prescribed in Clause 6, Article 1 of
Decree No. 61/2020/ND-CP.
1.2.2. Regarding employers that recover their business after
they close their business;
If an employer recovers its business after it closes its
business for less than 6 months from the date of closing; the employer shall
pay social insurance, health insurance and unemployment insurance premiums for
its employees to settle social insurance benefits or confirm the process of
payment of social insurance premiums for relocation or reservation; Official
for contribution
collection, social
insurance books and health insurance cards shall update data, scan documents,
and carry digital signature. Submitting
Director of provincial/district social security office for approval on
management software.
If an employer recovers its business after it closes
its business for 6 months
or more from
the date of closing,
the official
for contribution collection, social insurance books and health insurance cards
shall update data, scan documents, and carry digital signature. Submitting
Director of provincial/district social security office to request Vietnam Social Security
to grant approval
on management software.
1.3. Every month, consolidating detailed reports on
employers that make late payment of premiums of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance (Form No. B03-TS); Report on late payment of premiums of
social insurance, health insurance, unemployment insurance, occupational
accident and occupational disease insurance (Form No. B03a-TS), Report on
employees in the employer who make late payment of social insurance, health
insurance, unemployment insurance, occupational accident and occupational
disease insurance (Form No. B03b-TS) of the district social security office,
the whole province and the whole country in the preceding month.
2. Inspection division
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Article 37. Calculation of late
payment interest on insurance premiums
1. If an employer who pays premiums of compulsory social insurance, health
insurance, unemployment insurance or occupational accident and occupational
disease insurance
late compared
with the prescribed time limit for 30 days or more, he/she shall pay the interest on unpaid insurance
premiums.
2. Method for interest calculation: on the first day
of month
3. The late payment interest on premium of compulsory
social insurance, health insurance, unemployment insurance or occupational
accident and occupational disease shall be calculated as follows:
Lcdi = Pcdi x k (VND) (1)
Where:
* Lcdi: The late payment interest on premiums of compulsory
social insurance, health insurance, unemployment insurance or occupational
accident and occupational disease insurance calculated in the month i (VND)
* Pcdi: Insurance premium that is paid late and subject to interest
in the month i. It shall be calculated as
follows:
Pcdi = Plki - Spsi
(VND) (2)
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Plki: Total accumulated insurance premiums until the
end of the month preceding the month i (excluding late-payment interest and
unpaid interest in the previous periods75 (if any)).
Spsi: Insurance premiums payable whose payment is not overdue. They shall be specified as follows:
+ In case of monthly payment of insurance premiums: Spsi shall equal to
the monthly premiums of the month preceding the month i;
+ In case of quarterly or biannual payment of insurance premiums: Spsi
shall equal to the total monthly premiums payable of the months preceding the month i in which the
premiums are not mature.
* k: rate of late payment interest at the time of
interest calculation (%).
It shall be
specified as follows:
- Regarding compulsory social insurance, unemployment
insurance, occupational accident and occupational disease insurance, k shall be
equal to 2 times the monthly average investment interest rate of social
insurance fund of the preceding year announced by Vietnam Social Security.
- In case of health insurance, k shall be equal to 2
times the monthly interest rate of the interbank market with a term of 9 months
announced by the State Bank of Vietnam on the Portal of the State Bank of
Vietnam in the preceding year. If the interest rate of interbank market of the
preceding year has its term other than 09 months, the interest rate of the
term preceding the 9-month term shall be applied.
Example 12: Calculation of late payment interest on
insurance premiums in case of monthly payment:
The enterprise B makes monthly payment of insurance
premiums. Until the end of February, 2016, the enterprise B makes late payment of 76 200.000.000 VND for premiums of social insurance, unemployment
insurance and occupational accident and occupational disease insurance and 35.000.000 for health insurance premiums. In which, the premiums
payable of social insurance, unemployment insurance and occupational accident
and occupational disease insurance in February, 2016 are 100.000.000 VND and the health insurance premiums payable is 20.000.000 VND. If the average interest rate of investment in
social insurance, unemployment insurance, occupational accident and
occupational disease insurance funds is 6.39 % per year and the interest rate
of inter-bank market for a term of 9 months announced by the Vietnam State Bank is 6.5% per year, the late payment interest
shall be calculated as follows:
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kbhxh = 2 x 6,39%/12= 1,0650%
The rate of late-payment interest on health insurance
premium shall equal kbhyt =
2 x 6,5%/12 = 1,0833%
The abovementioned formula shall be applied to calculate the late payment interest on
insurance premiums of the enterprise B on March 01, 2016 as follows:
The late payment interest on premiums of social insurance,
unemployment insurance or occupational accident and occupational disease insurance shall be 1.065.000 VND [(200.000.000 VND – 100.000.000 VND) x 1.0650%].
The late payment interest on health insurance
premiums shall be 162.495 VND [(35.000.000 VND – 20.000.000 VND) x 1,0833].
The total late payment interest on insurance premiums
that shall be paid by the enterprise B in March, 2016 shall be 1.227.495 VND (1.065.000 VND + 162.495 VND).
Example 13: Calculation of late payment interest on
insurance premiums in case of quarterly or biannual payment. The following
example shows the calculation of late payment interest on premiums of social insurance, unemployment
insurance and occupational accident and occupational disease insurance. The
calculation of late payment interest on health insurance premiums is similar
The enterprise C makes quarterly payment of insurance
premiums from January, 2016. Until the end of May, 2016, the enterprise C makes late payment78 of 350.000.000 VND for premiums of
social insurance and unemployment insurance. In which, the premiums payable of social insurance, unemployment
insurance and occupational accident and occupational disease insurance in
April, 2016 are 100.000.000 VND and those in May, 2016 are
110.000.000 VND.
In May, 2016 and June, 2016, the late payment
interest on social insurance, health insurance, unemployment insurance and
occupational accident and occupational disease insurance paid by the enterprise
C shall be calculated as follows:
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If the rate of late payment interest is 1,0650% as calculated in Example 1, according to the formula (1), the
monthly late payment interest ( May and June, 2016) (Lcd6) shall be 1.491.000 VND (140.000.000 VND x 1.0650%).
4. The late payment interest on insurance premiums receivable in a month
shall include the late payment interest accumulated to the end of the preceding
month and the late payment interest on late payment amount of insurance premiums in this month and
specified in Clause 3 of this Article.
Example 14: If the enterprise B mentioned in Example
12 still fails to pay insurance premiums at the end of March, 2016 (this
enterprise pays nothing), in April, 2016, apart from the total insurance
premiums payable accumulated until the end of February, 2016 (235.000.000 VND), the total premiums payable in March, 2016 and
April, 2016 (240.000.000 VND) and the late payment
interest in March, 2016 (1.227.495 VND), the enterprise B shall pay
the late payment interest on late payment amount of insurance premiums79 that are accumulated until the end of
February, 2016 which shall be calculated as follows:
The late payment interest on premiums of social insurance, unemployment
insurance or occupational accident and occupational disease shall be 2.130.000 VND (200.000.000 x 1.0650%);
The late payment interest on health insurance
premiums shall be 379.155 VND (35.000.000 VND x 1,0833%); total amount of late payment interest shall
be 2.509.155 VND (2.130.000 VND + 379.155); total amount that must be paid by the enterprise B in
April, 2016 including (late
payment amount of insurance premiums80 and insurance premiums payable, unpaid
late payment
interest and arising late payment interest) shall be 478.736.650 VND (475.000.000 VND + 1.227.495 VND + 2.509.155 VND).
If an employer that is no longer located in the
registered business place (missing employer) and has its insurance premiums
payable and late payment interest calculated until the time of leaving its
business place by the social insurance authority wishes to re-operate, apart
from its late payment
premiums payable 82 and
late payment interest, the employer shall pay arising interest on late payment premiums83 payable calculated from the time when it
suspends its transactions according to the certain interest rate of each
period.
Example 15:
The employer A is no longer located in the registered
business place and its late
payment premiums payable 84 are 50.000.000 VND and late payment interest 85 is 7.000.000 VND calculated from
January, 2016. In July, 2017, the employer continues participating in
insurance. If the interest rate of premiums of social insurance, health
insurance and unemployment insurance in 2016 is 1% per month and those in 2017
is 1.2% per month, apart from the late payment premiums payable 86 and late payment interest87, the employer A shall pay the arising
interest calculated from January, 2016 to June 30, 2017 and equal to 9.600.000
VND (50.000.000 VND x 1% x 12 months + 50.000.000 VND x 1.2% x 6 months).
5. Annually, within the first 15 days of January, the Vietnam Social
Security shall notify the monthly average interest rate according to the
average interest rate prescribed in Points a and b Clause 3 Article 6 of the
Prime Minister’s decision No. 60/2015/QD-TTg dated November 27, 2015 on
financial management in term of social insurance, health insurance and
unemployment insurance and administrative expenses related to social insurance,
health insurance and unemployment insurance to social insurance authorities of
provinces, central-affiliated cities, Ministry of National Defense and Ministry
of Public Security for implementation.
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1. Cases of collection of arrears
88 Collection of arrears due to evasion of payment according
to regulations in Circular No. 20/2016/TT-BTC of the Ministry of Finance: If an employer evades payment of
insurance premiums, fails to pay insurance premiums for sufficient
participants, fails to pay sufficient insurance premiums or appropriates
insurance premiums ("hereinafter referred to as "evade payment of
insurance premiums”) and its violations are discovered through results of specialized
inspection in term of payment of insurance premiums or concluded by the
competent authority,
the social security agency from January 01, 2016, apart from insurance premiums
payable, the interest on insurance premiums payable and period of evasion and
late payment interest shall also be collected as follows:
a) Regarding the entire period of evasion before January 01, 2016, the rate
of late payment interest in 2016 shall be applied;
b) Regarding the period of evasion from January 01, 2016 onward, the
annual rate of late payment interest at the time when the evasion of payment of
insurance premiums is discovered shall be applied;
1.2. Collection of arrears in the cases where Vietnamese guest
workers terminate their labor contract and come back home to pay unpaid insurance
premiums for the abroad working period: If a Vietnamese guest worker coming
back home pays unpaid social insurance premiums after at least 6 months from
the day on which his/her labor contract is terminated, the arrears on social
insurance premiums will include social insurance premiums payable as prescribed
by law and interest thereon.
1.3. Collection of arrears due to increase in the monthly salary
as the basis for payment of social insurance, unemployment insurance,
occupational accident and occupational disease insurance: If an employee pays insurance premiums after 6 months from the day
on which the competent person signs the decision on or labor contract (appendix
of labor contract) for increasing the pay scale or increasing monthly salary and
allowances as the basis for paying insurance premiums, the arrears shall
include premiums payable as prescribed by law and the interest thereon.
1.4. Arrears in other cases shall be collected in accordance with
regulations issued by competent authority.
2. Conditions for collecting arrears
2.1. Competent authorities or social security agencies are required to collect
arrears
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2.3. 89 Submitted dossiers which are adequate and correct as per regulations
laid down in Appendix 02.
a) If any employer is in arrears that need to
be recovered for the accumulated period of less than 03 months, the collecting
officer shall be responsible for checking submitted dossiers according to
Appendix 02 before collection.
b) If any employer is in arrears that need to
be recovered for the accumulated period between 03 months and 06 months, within
07 days of receipt of all legally required dossiers, the collecting officer
shall be responsible for preparing the working minutes (Form No. D04h-TS) for
submission to the Director of social security agency to seek his/her approval.
c) If any employer is in arrears that need to
be recovered for the accumulated period of at least 06 months, within 07 days
of receipt of all legally required dossiers, the collecting officer shall be
responsible for preparing the working minutes (Form No. D04h-TS) for submission
to the Director of social security agency to request him/her to conduct am adhoc inspection and take any action under
regulations.
3. Salary as the basis for collecting arrears and
rate of collection
3.1. The salary as the basis for collecting arrears is the
employee’s monthly salary as the basis for paying insurance premiums in
accordance with regulations of law corresponding to the period of collection of
arrears which is specified in the employee's social insurance book.
3.2. Rate of collection shall be equal to rate of the monthly
salary as the basis for payment of insurance in certain periods prescribed by
the State.
4. Collected amount
4.1. Total collected amount shall be equal to the total insurance
premiums and interest thereon.
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Where:
Ltt: the collected interest;
v: Quantity of months of evasion in the year j subject to collection of
arrears;
y: Quantity of year subject to the collection of arrears;
Pttij: Arrears on insurance premiums of the month i in the year j which shall
be collected;
Nij: Period of evasion which is equal
to quantity of months from the month I in the year j to the month preceding the
month of collection and shall be calculated as follows
Nij = (T0 - Tij)
- 1 (4)
Where:
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Tij: Month in which the Pttij arises (solar month);
kj: 90 Rate of
accrued interest (%)
- With respect to collection of arrears on compulsory SI, HI, UI and OADI premiums prescribed in point 1.1, clause 1 of
this Article, if evasion of payment of these premiums takes place before January 1, 2016, kj shall
be the month-based late payment interest rate applicable in 2016; if evasion of
payment of these premiums
takes place
from January 1, 2016 onwards, kj shall
be the month-based late payment interest rate applicable in each respective
year.
- In case of collection of arrears on compulsory SI premiums according to point 1.2 and
collection of arrears on compulsory SI, UI and OADI premiums according to point 1.3 Clause 3 of this Article, kj shall be equal to the average
rate of interest on investments of the social security trust fund determined in
the year preceding the computation year.”
Example 16: The enterprise M evades payment of social insurance premiums. In May, 2016, the social security agency discovers the evasion and
decides to collect unpaid social insurance premiums from the enterprise M. Insurance premiums and interest to be collected shall
be specified in the following table:
Unit: VND
No.
Month of evasion
Evaded insurance premiums
in the month
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Interest rate (%/month)
Interest
1
1/2015
50.000.000
15
1,065%
7.987.500
2
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60.000.000
14
1,065%
8.946.000
3
5/2015
65.000.000
11
1,065%
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4
6/2015
70.000.000
10
1,065%
7.455.000
Total
245.000.000
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32.003.250
If the enterprise M fails to pay arrears on social
insurance premiums (245.000.000 VND) and interest (32.003.250 VND) in May 2016, in
June 2016, apart from the arrears on social insurance premiums and the interest, insurance premiums
payable in June 2016, late
payment amount91 and late payment interest (if any) prescribed in Point 4.1 Clause 4,
the enterprise M shall pay the late payment interest on unpaid social insurance
premiums92 equal
to 2.609.250 VND (245.000.000 VND x 1,065%).
4. 93 When
updating collection data as per Clause 1 of Article 33b, the collecting officer shall check and compare
them with data on lump-sum social insurance benefits or unemployment
insurance
benefits nationwide. If the arrears recovery period matches the period of
entitlement to unemployment
insurance
benefits or the one-year period of termination of employment for which the
one-off payment of social
insurance
benefits is received, Form No. C19-TS shall be signed and sent to the social insurance benefit management division/team.”
Article 39. 94 (annulled)
Chapter VI
MANAGEMENT OF COLLECTION OF INSURANCE
PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Section 1. PLANS FOR COLLECTION OF INSURANCE PREMIUMS AND ISSUANCE OF TEMPLATES OF SOCIAL INSURANCE BOOKS
AND HEALTH INSURANCE CARDS
Article 40. 95 (annulled)
Article 41. Plans for use of templates of social insurance books
and health insurance cards
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2. Regarding the Provincial Social Security Office: The division for contribution collection, social insurance books and health insurance cards97, according to the demand for using social insurance books and
health insurance cards of
employers under its management, the plan for using social insurance books and health insurance
cards made by district social security office and quantity of redundant
social insurance books and health insurance cards, formulate a plan for using
templates in the following year using the specimen K02-TS and send it to the
Vietnam Social Security (Division
for contribution
collection,
social insurance books and
health insurance cards) before 01 July every year.
3. In case of adjustments to plans, social security offices of provinces or districts,
according to actual demands, shall make adjustments to plans for using
templates using the specimen K02-TS and send them to Vietnam Social Security (Division for contribution collection, social insurance books and health insurance cards99) before 01 July of the year of
implementation.
Section 2. MANAGEMENT OF COLLECTION OF
INSURANCE PREMIUMS
Article 42. Management of participants
1. An employee who signs at least 2 labor contracts
with different employers shall pay premiums of social insurance and
unemployment
insurance according to the first labor contract, pay health insurance premiums
according to the labor contract with highest salary and pay premiums of
occupational accident and occupational disease according to each labor
contract.
2. An employee who works under a labor contract
(excluding employees working under labor contracts without definite term prescribed in the Government's
Decree No. 68/2000/ND-CP dated November 17, 2000 on labor contracts for certain
jobs in administrative authorities and public service providers) in an
administrative authority or a public service provider shall pay insurance
premiums according to his/her salary specified in his/her labor contract.
3. An employer that is allowed to suspend the payment
to the retirement and death benefit fund shall still make payment to the
sickness and maternity fund, occupational accident and occupational disease
fund, health insurance fund and unemployment insurance fund. When the period of
suspension from payment of insurance premiums has expired, the employer shall
continue paying insurance premiums according to the registered payment method
and paying premiums for period of suspension from payment to the retirement and
death benefit fund. The insurance premiums in the period of suspension shall not be subject to the late
payment interest.
Within the period of suspension, if an employee takes leave, moves or wishes to receive
social insurance benefits, his/her employer shall pay sufficient insurance
premiums and late payment interest (if any) for this employee to confirm
his/her social insurance book.
4. An employee who does not work or receive salary
for at least 14 working days in a month is not required to pay social insurance
premiums in this month. This
period shall not be included in the payment period of social insurance premiums.
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6. If an employee who takes leave due to maternity
for at least 14 working days in a month, both he/she and his/her employer are
not required to pay premiums of social
insurance, unemployment insurance,
occupational accident and occupational disease; this period will be included in the payment period of social
insurance premiums and his/her health insurance
premiums will be paid by the social insurance authority.
The maternity leave period shall be specified in
his/her social insurance book according to the monthly salary as the basis for
paying social insurance of the month preceding the leave month. In the leave
period, if his/her salary is increased, the new salary shall be applied from
the time of increase in his/her salary.
If an employee who is doing an arduous, toxic, hazardous or
dangerous or extremely arduous, toxic, hazardous or
dangerous job included in the list issued by the Ministry of Labor, War
Invalids and Social Affairs and the Ministry of Health or is working in areas
with a region-based allowance coefficient of 0.7 or higher leaves his/her jobs
due to maternity, the leave period shall be included in the period of doing an arduous, toxic, hazardous or
dangerous job or an extremely arduous, toxic, hazardous or dangerous job or
working in areas a region-based allowance coefficient of 0.7 or higher.
6.1. If a labor contract expires while an employee takes leave
due to maternity, the maternity leave period from the time where he/she leaves
the job to the time where his/her labor contract expires shall be included in
the payment period of social insurance premiums and the leave period after her labor contract expires shall
not included in the payment period of social insurance premiums.
6.2. The maternity leave period of an employee who terminates
his/her labor contract or employment contract or quits her job before giving
birth or adopting a child who is under 6 months shall not be included in the
payment period of social insurance premiums.
6.3. If a female employee returns work before the prescribed
leave period of childbirth expires, the maternity leave period from the time of
leaving to the time of returning shall be included in the payment period of
social insurance
premiums; she
and her employer shall pay insurance premiums from the time of returning
onwards.
6.4. If the father or the direct fosterer, intended mother,
intended father or the direct fosterer who is entitled to maternity benefits do
not take leave, he/she and his/her employer will still pay insurance premiums.
7. If an employee is held in temporary detention or
temporarily suspended from his/her job for investigation and consideration
his/her violations, this employee and his/her employer are allowed to suspend
paying premiums of social insurance, unemployment insurance and
occupational accident and occupational disease insurance but shall pay health
insurance premiums with the monthly premiums of 4.5% of 50% of the monthly
salary which he/she is received in accordance with regulations of law. After
the period of temporary detention or temporary suspension, if the competent
authority finds that there is no violations, the employee and his/her employer
shall pay premiums of social insurance, unemployment insurance and
occupational accident and occupational disease insurance according to the
monthly salary as the basis for paying compulsory social insurance premiums and pay health insurance premium
according to the salary retrospectively paid for the period of temporary
detention or temporary suspension and are not required to pay interest on
unpaid insurance premiums.
8. If an employee who stops working in accordance
with regulations of law on labor still receives salary, he/she or his/her
employer shall pay insurance premiums according the monthly salary received by
the employee during the stopping period.
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1. Payment methods
1.1. 100 Wire
transfer: Transferring insurance premiums to collection accounts of social security agencies opened by
banks or state treasuries or via smart facilities."
1.2. Cash
a) Employers and participants shall pay insurance premiums in cash at state
banks or treasuries.
b) If an employer or a participant pays insurance premiums before 4 PM in a
day, the social security
agency shall
transfer all collected cash from the employer or participant to the collecting
account opened in the state bank or treasury.
2. 101 (annulled)
3. Refund of of insurance premiums
3.1. Insurance premiums shall be refunded if:
a) An employer that dissolves, goes bankrupt or shuts down its operation in
accordance with regulations of law or moves its registered place pays more than prescribed insurance premiums.
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c) An employer that transfers insurance premiums to a collecting account is
not under the management of the social security agency of the province or the district.
d) Amount of money transferred to the collecting account by an employer or
individual is not used for paying insurance premiums.
dd) A treasury or bank records a wrong amount into the collecting account.
e) 102 If a
person has at least 2 social insurance books with the same payment period of
social insurance and unemployment insurance according to instructions in Official Dispatch No.
25/LDTBXH-BHXH dated January 01, 2016 of the Ministry of Labor, War Invalids
and Social Affairs on the refund of premiums of social insurance and
unemployment insurance, the social security
agency shall
refund premiums which has been paid to the retirement and death benefit fund
and unemployment insurance fund by this person and his/her employer (including
social insurance and unemployment insurance premiums that shall be paid by
his/her employer and excluding interest) to this person. The social security agency managing
the place where the employee is working or residing shall refund premiums and
re-issue the social insurance book to the employee according to the regulations
of Clause 2, Article 46.
g) An employer pays social insurance premiums for employees who are not required to participate in
compulsory social insurance.
3.2. Assignment of implementation
Social security agencies shall refund insurance premiums from their collecting
accounts to employers and participants under their management.
3.3. 103 Refund
procedures
a) Application for refund
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- Regarding the case prescribed in subpoints b and e of point 3.1 of this Clause, the employer shall complete Form No. TK1-TS,
enclosing:
+ Social insurance
books held by
voluntary social
insurance
participants, and all of social
insurance books
held by participants whose social insurance and unemployment
insurance participation
period matches.
+ A certified true copy or a copy attached to the primary copy of the
death certificate in case of the participant’s death.
- In case of refunding health insurance premiums to multiple persons classified into
the same group of participants, PCs of communes, collectors104/education institutions105 shall compile a list of participants
requesting refund by using the Form No. D03-TS for submission to the social
security agency.
- In other cases, the employer, bank or state treasury shall make the written request.
b) Divisions/groups
for contribution collection, social insurance books and health
insurance cards106.
- Collecting
officials shall compare social insurance books and health insurance cards with the national
collection database. If compared data are correct, they shall be gathered in
the reserved data storage to have social insurance benefits paid. When
completely handling data for payment of insurance benefits, applications shall be automatically stored for
refunding purposes.
-107 Division/group for contribution
collection, social insurance books and
health insurance cards
shall cooperate with Planning-Finance Division/Group in uncovering reasons and determining
redundant insurance premiums, premiums paid by another authority, employer or individual, premiums transferred or accounted
wrongly to collecting accounts, which must be refunded to employers, participants and state budget; determining remuneration paid to collectors,
making enquiry
form (using Form No.01)
and submitting to Director of District/provincial social security office.
-108 Director of District/provincial social security office
shall issue Decision on refund (Form No. C16-TS), send 01 copy of the Decision to Planning-Finance Division/Group
and store 01 copy of the Decision at Division for Division/group for
contribution collection, social insurance books and health insurance cards. If a bank or state treasury wrongly
does accounting, a copy of the decision shall be sent to the bank or state treasury for control. A copy of Decision on recovery of
remuneration for collector (Form No. C16a-TS) shall be sent to Planning-Finance
Division/Group for monitoring the recovery, and Receiving Division so that such
Division send the Decision to collector in order to recover remuneration paid
to the collector.
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Section 3. 109 ISSUANCE AND MANAGEMENT OF TEMPLATES OF SOCIAL
INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 44. 110 Management of templates of social insurance books and health
insurance cards
1. Templates of social insurance books and health insurance cards shall be printed and dispensed to
social security offices
of provinces,
the Ministry of National Defense and the People’s Public Security by Viet Nam
Social Security.
2. Printing, stocking, delivery, inventory,
destruction of and accounting for templates of social insurance books and health insurance cards shall comply with applicable regulations.
3. Responsibilities for management of templates of social insurance books and health insurance cards
3.1.
Department for contribution collection,
social insurance books and health insurance cards111
- Gather demands for templates of social insurance books and health insurance cards nationwide and submit the
procurement plan to the General Director.
- Cooperate in accelerating and inspecting quality
and progress of printing of templates in
accordance with regulations.
- Monitor and regulate the dispensing and use of social insurance book and health
insurance templates.
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- Implement plans for printing templates approved by the General Director in
accordance with regulations.
- Take charge of and cooperate with Department for contribution collection, social
insurance books and health insurance cards112 in pushing for and
inspecting the progress of printing and quality of social insurance book and health
insurance card templates under contracts.
- Monitor and urge printing service providers to
transfer the predetermined quantity of templates to social security offices of provinces within the prescribed period.
- Transfer a copy of B/L proving the delivery of templates to the Department for contribution collection, social
insurance books and health insurance cards 113 for the purpose of
monitoring of the printing progress.
3.3. District/provincial social security office
a) Planning-Finance divisions/teams
- Receive templates and submit a report on templates of which quantity, serial numbers or quality is not correct
to the Vietnam Social Security (via Department for contribution collection, social insurance books and
health insurance cards114).
- According to a plan for dispensing templates approved by the leader, they shall
be delivered in accordance with regulations.
- Take charge of receipt and management of received templates; keep damaged SI books and HI cards transferred by the Division for contribution
collection, SI books and HI cards115/district social security office in accordance with
regulations.
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- Consolidate the quantity of templates, monitor and regulate the use of templates.
- Dispense templates to each officer in charge of printing SI books and HI cards for use. If templates are dispensed to officers for use,
this division/group shall issue a receipt of templates (Form No. C08-TS).
- Officers who directly print SI books and HI cards shall maintain
dispensed templates (including damaged templates). If a template is printed wrongly, it shall be cut
at its corner.
- Before February 01 every year, the Division for contribution collection, social insurance
books and health insurance cards117 or the district social security office shall make a list of damaged SI books and HI cards in the previous year
(due to the printing or storage process) to transfer it to the provincial social security agency.
Article 45. 118 Inventorying and
destruction of SI book
and HI
card templates
1. Inventorying SI book and HI card templates
a) Regularly, at the end of a quarter and year, the social security office of each province or each district shall
make an inventory of templates
to confirm the
quantity and serial number of templates actually
in stock and the discrepancy between data on the quantity of templates compared with those specified in
accounting records.
b) An inventorying group of a province or a district shall be composed of
the leader of the social security office of the province or district; Divisions/groups for contribution collection, social insurance books and
health insurance cards119; Planning-Finance divisions/teams; offices. The inventorying of templates shall be documented in a report by using the Form No. C32-HD issued together with the
Circular No.107/2017/TT-BTC. The report shall specify
reasons for overstocking or understocking of specimens and responsibilities of
collectives and individuals and propose how to deal with this issue.
2. Destruction of damaged SI books and HI cards
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b) Before March 15 every year, damaged SI books and HI cards that are kept
at the office's warehouse for more than 01 year shall be destroyed and a record on destruction of SI books and HI
cards using the Form No. C10-TS shall be made.”
c) Department for contribution collection, social insurance books and
health insurance cards121 shall supervise and inspect the destruction of SI books, HI cards
by provincial social security offices.
Section 4. 122 REPRESENTATION AND MANAGEMENT OF
DATA OF SI BOOKS AND HI CARDS
Article 46. 123 Contents of SI books and combined SI books
Contents of an SI book and the combined SI book held
by a person possessing at least 2 SI books shall be managed under Article
33b.
1. Representation and confirmation of the SI, HI, UI
and OADI contribution period in an SI book
1.1. Contents of an SI book must be adequate in each
corresponding stage in proportion to the contribution amount and working
conditions of the SI, HI, UI and OADI participant (even when he/she does not
work and receive wages for at least 14 working days in a month due to his/her leave
for enjoyment of sickness, maternity or paternity insurance benefits; his/her
non-paid leave; suspension of his/her labor contract).
1.2. As regards a unit that pays 124
insurance
premiums late,
if an employee is eligible to receive SI benefits or terminates the labor or
employment contract, the unit shall pay insurance premiums in full, including late payment
interest, in accordance with regulations, and the social security agency shall
confirm his/her SI book to
promptly pay SI and UI benefits to him/her.
If the unit has not yet paid in full, confirmation of
the SI book till the date of payment of insurance premiums shall be given. After successfully
recovering late payment
amount of
insurance premiums125, the additional
confirmation shall be given on the SI book.
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2. Combination of SI books and refund
In case where a person possessing at least 2 SI books
requests his/her books to be combined, the offical of Division/group
for contribution collection, social insurance books and health insurance cards 126 shall compare contents of SI books
and the database; make a list of persons requesting combination of SI books
(Form No. C18-TS) and transfer it to the official of Division/group
for contribution collection, social insurance books and health insurance cards127
to perform the following activities:
+ If the SI contribution periods shown in SI books do not match, the past contributions
shown in SI books shall be combined in the database and numbers of old SI book
numbers shall be invalidated.
+ If the SI contribution periods shown in SI books match, the official shall issue the refund decision
(Form No. C16-TS) to the employee as per point 3.3.b of Clause 3 of Article 43.
3. 128 If an employee possessing the SI book with the reserved contribution
period issued by the social security agency of the Ministry of National Defense
or the Ministry of Public Security registers to continue participating in
insurance or receive insurance benefits, Division/group for contribution collection, social insurance books and
health insurance cards129 shall update data and compare
contents of the SI book with data on the period of contribution to insurance
provided by the social security agency of the Ministry of National Defense or
the Ministry of Public Security.
4. The period of past contribution shown in the book
possessed by the employee transferred to other employing unit shall be
transferred to that receiving unit for its recording of the period of
succeeding contribution.
5. Authority to sign on the SI book
5.1. Directors of social security offices of provinces and districts may scan signatures in software
before printing the signed books out.
5.2. Directors of social security offices of provinces and districts shall
take control of their seals under applicable regulations of Viet Nam Social Security.”
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1. Data on
HI cards shall be centrally managed and interlinked with collection data. Medical
facilities receiving health insurance cards from patients shall search for
information on health insurance cards on the portal of information on
assessment of health insurance cards to determine validity of each HI card.
2. Validity of a health insurance card shall be
proportionate to the paid health insurance premium (except the HI card of a child under 6 years of age). The
effective date of an HI card shall be regulated as follows:
2.1. Health insurance cards issued to the participants prescribed
in Clauses 1, 2 and 3; points 4.1, 4.1a and 4.2 of Clause 4 of Article 17 shall be valid
from the date in which health insurance premium is paid, except for the following
participants whose HI cards are validated as follows:
a) A health insurance card issued to an employee entitled to the
unemployment benefit shall be valid from the first month in which he/she
receives the unemployment benefit as stipulated in the decision issued by a
competent authority.
b) With regard to participants specified in point 3.5 of Clause 3 of Article 17:
- The HI card of a child born before September 30 shall
be valid till the end of September 30 of the year in which the child reaches 72
months of age;
- The HI card of a child born after September 30
shall be valid till the end of the last day of the month in which the child
reaches 72 months of age.
c) The HI card of the person entitled to monthly social welfare payments
shall be valid from the date of receipt of social welfare payments prescribed
in the decision of the PC of a district.
d) Health insurance cards of people in poor households and ethnic people
living underprivileged or extremely underprivileged socio-economic areas,
island communes or districts; people in near-poor households, of whom health
insurance premiums are fully paid by the state
budget, shall be valid from the date specified in the decisions on approval of
the lists issued by competent state authorities.
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e) Health insurance cards of organ donors shall be valid for use
immediately after organ donation.
g) Regarding students:
- General education students:
+ Health insurance cards of 1st - grade students shall be
valid from October 01 of the first year at the
elementary education level;
+ Health insurance cards of 12th -
grade students shall be valid till the end of September 30 of the year in which
they study at that grade.
- Students of higher education institutions and
vocational education institutions:
+ Health insurance cards of students in the first year of the course shall
be valid from the day on which they start their courses, except in case where
health insurance cards of 12th-grade students are still in use.
+ Health insurance cards of students in the ending
year of their courses shall be valid till the end of the ending month of the
course.
2.2. Health insurance cards of people referred to in point 4.3 of
Clauses 4, 5 and 8 of Article 17 who continuously participate in
the HI scheme shall be valid from the date of payment of HI premiums. Health insurance cards of persons
participating in HI for the first time or participating in at least 3
consecutive months in the financial year shall put to use 30 days after the date in which participants pay HI premiums.
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3. HI participants may change their registered
primary healthcare establishments in the first month of each quarter.
4. Employees entitled to sick, maternity and
paternity leave shall continue to use existing HI cards and shall not be
allowed to have their HI cards replaced. If employees take unpaid leave during
which their units complete documentation of maternity or paternity leave, the validity period between the month
of maternity or paternity leave to the expiry date of the issued health
insurance card shall be recorded.
Example 18: Mrs. Nguyen Thi A works for and pays
insurance premiums to the company M from July
2016. In February 2017, Mrs. A applies for unpaid leave from March 2017 and is
permitted by the company M. The company M notifies a decrease in Mrs. A’s
insurance premiums to the social security
agency from March 2017. The social insurance agency reduces the validity of
Mrs. A’s health insurance card from March 1, 2017. In May 2017, the company M
makes a declaration of Mrs. A’s paid maternity leave from May 1, 2017. Mrs. A's
health insurance card shall be specified to be valid from May 1, 2017 to the
expiry date specified in the issued card by the social security agency.
5. Health insurance cards already issued to employees
taking long-time sick leave or leaving to receive retirement pensions shall
continue to be in use till the end of the month in which their units notify the
decrease. New HI cards shall be valid from the first day of the month
succeeding the month of notification of the decrease.
6. If employees still pay monthly HI premiums when being detained, held in custody
or temporarily suspended from work due to investigation and judgement whether
they have committed violations against laws, their HI cards already issued
shall continue to be valid. If competent authorities find that they are guilty,
their HI cards shall be used till the end of the month in which their units
notify decreases.
7. Provincial social security offices
shall extend
the validity period of HI cards in the administrative database, and shall not
print out any new HI cards (except if these HI cards are lost, damaged or get
tampered with).”
Chapter VII
SYSTEMS OF DOCUMENTS AND FORMS AND REGIMES
FOR INFORMATION AND REPORT
Article 48. 132 Systems of documents and
forms
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Article 49133 . Regimes for information and report
1. The social security office of each province or district shall monitor and make a report
on collection of insurance premiums and issuance of social insurance books and
health insurance cards using forms prescribed by this document.
2. Duration of making and sending reports
2.1. Reports sent to social security offices of provinces by social security offices of districts
- A monthly report shall be made and sent before the 5th day of the following month
- A quarterly report shall be made and sent before
the 10th day of the first month of the following quarter.
- An annual report shall be made and sent before
January 25 in the following year.
2.2. Reports sent to Vietnam Social Security by social security offices of provinces
- A monthly report shall be made and sent before the
5th day of the following month
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- An annual report shall be made and sent before
January 25 in the following year.
Chapter VIII
IMPLEMENTATION
Article 50. Responsibilities of participants,
employers and
collectors134
1. Responsibilities of participants
1.1. Provide accurate and sufficient information about participation
in insurance; submit adequate documents and follow the instructions hereof.
1.2. Take legal responsibility for information provided in the
application for participation in social insurance, health insurance and
unemployment insurance; in documents provided for the employer and social
security agencies.
1.3. Protect the social insurance book and health insurance card.
2. Responsibilities of employers and collectors135
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a) Prepare documents, pay insurance premiums in accordance with this
document and relevant laws. In the cases where the employer fails to notify the
social security agency of decrease in number of employees in a month, the employer shall pay
health insurance premiums incurred in that month and the health insurance cards
are valid until the end of the month.
b) Take legal responsibility for preparation and retention of the
participants’ documents and the employer’s documents.
c) Provide adequate information and documents about payment of insurance
premiums and receipt of insurance benefits in case of changes or at the request
of competent authorities or social security agencies.
d) Provide training for employees in
regulations of law on insurance.
dd) Cooperate with social security agencies in implementation of regulations of law on insurance.
2.2. Collectors136 /education institutions137
a) Follow instructions in this document; protect and use receipts provided
by social security agencies,
compare the receipts and amounts received.
b) Provide participants with information about insurance premiums, methods
of payments, collectors, social insurance and health insurance benefits according to regulations.
c) Take legal responsibility for preparation and submission of the
participants’ documents and insurance premiums according to regulations.
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Article 51.
Responsibilities of social security agencies:
1. District social security office
1.1. Organize the collection of insurance premiums and issuance
of social insurance books and health insurance cards regarding participants
assigned and instructed in this document.
1.2. Organize the verification of contents declared by
participants and employers and propose penalties for incorrect declaration on
accordance with regulations and law.
1.3. Consolidate and report on collection of insurance premiums
and late payment interest; quarterly or annually issue social insurance books
and health insurance cards in accordance with regulations and law.
1.4. Retain applications for participating in insurance;
documents on collection arrears on insurance premiums in accordance with
instructions in this document and regulations of law.
1.5. Provide accurate, adequate and timely information and
documents related to payment or receipt of insurance benefits at the request of
competent authorities.
1.6. 139 Director
of the social security office
of the district
shall assign officials, public employees and employees appropriate for their specializations in the professional
division to duly perform the professional division’s tasks stipulated in this
written document in order to carry out the procedures for collection of
insurance premiums, issuance of SI books and
HI cards. Officials, public employees
and employees shall be legally responsible
to Directors of social security offices of provinces and districts for assigned tasks even when they
leave to receive insurance benefits or are reassigned to other position."
1.7. Instruct medical facilities under health insurance to search
for information on health insurance cards on the portal of information on
assessment of health insurance cards.
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2.1. Organize the collection of insurance premiums and issuance
of social insurance books and health insurance cards regarding participants
whose insurance premiums collected directly by the provincial social security office in accordance with regulations
and law.
2.2. Assign tasks to its affiliated divisions and divisions
affiliated to provincial
social
insurance offices of districts in accordance
with instructions prescribed in this document.
2.3. Consolidate and report on collection of
insurance premiums and late payment interest; quarterly or annually issue
social insurance books and health insurance cards in accordance with
regulations and law.
2.4. Provide instructions on, inspect and accelerate the
collection of insurance premiums and issuance of social insurance books and
health insurance cards by social security agencies of districts.
2.5. 140
Approve and appraise finalization of premiums of social insurance, health insurance,
unemployment insurance, occupational accident and occupational disease
insurance that have been collected for district social security offices on a
quarterly and annual basis according to regulations.
2.6. 141 Closely
manage the receipt and use of SI book and HI card templates in accordance with regulations of
this document.”
2.7. Planning-Finance division, division settling social insurance
benefits, division assessing health insurance, division receiving applications
and returning results related to administrative procedures, technology and
information division, officials and offices shall cooperate with Division for contribution collection, social
insurance books and health insurance cards142 in formulating plans
for collections of insurance premiums, issuing social insurance books and
health insurance cards, managing software and dealing with relevant problems and managing
applications.
2.8. Go through procedures for using database in conformity with
functions, duties and procedures for collection of insurance premiums and issuance of social insurance books and health insurance cards regarding
social insurance offices
of provinces
and districts in accordance with regulations and law.
2.9. Provide accurate, adequate and timely information and
documents related to payment or receipt of insurance benefits at the request of
competent authorities.
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2.11. Instruct medical facilities under health
insurance to search for information on health insurance cards on the portal of
information on assessment of health insurance cards.
3. Vietnam
Social Security
3.1. 144 Department for contribution collection,
social insurance books and health insurance cards145 , Finance - Accounting
Department
a) Direct, instruct, inspect and urge provincial social security offices to collect insurance premiums and issue social insurance
books and health insurance cards in accordance with regulations of this
document, promptly deal with difficulties and problems arising during the
performance of the abovementioned tasks.
b) Formulate a plan for inspecting the compliance with regulations of this
document and organize the implementation of the plan after it is approved.
c) Verify data on collection of insurance premiums, management and use of
templates by provincial
social security offices in accordance with
regulations and law.
d) Inspect, survey and assess procedures for collecting insurance
premiums and issuing social insurance books and health insurance cards gone
through by provincial social security offices.
dd) 146 Cooperate with the information technology center to update and inspect
the collection management software to ensure it meets administrative demands
and conforms to the collection procedures prescribed herein, use and train
social security officers at all levels to use functions of the collection
management software.”
3.2. Technology and information center
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b) Ensure data security, assign tasks to closely
manage data in the software. Professional officials who have recorded data
shall not fix these data without permission. In case of fixing data, only
managers of professional divisions are assigned to fix data after obtaining
written permission of directors of social security agencies in the fiscal year.
c) Manage and use software, technology and information infrastructure for
connection, sharing information and receiving data related to employers,
enterprises and people.
d) 147
Store social insurance books, health insurance cards and forms that are
digitally signed in the shared database of Vietnam Social Security in order to
ensure the implementation of administrative procedures in the electronic
environment, and meet
requirements for search and provision of information for individuals and
organizations as prescribed.
3.3. Department of inspection shall cooperate with employers in
implementing sufficient regulations of this document.
3.4. 148 Authorities,
administrations and departments of planning and investment, implementation of
SI policies, HI policies, legal affairs, offices and information technology
centers shall cooperate with Department for contribution collection, social insurance books and health insurance
cards149 in:
a) Making plans for collecting insurance premiums and issuing social
insurance books and health insurance cards; managing software and deal with
relevant problems
b) Providing instructions on collection of insurance premiums and issuance
of social insurance books and health insurance cards; formulating and adjusting
plans for collecting insurance premiums and regimes for information and report
made by social security
agencies of
Ministry of National Defense or social security agencies of People’s Public Security in order to ensure the consistency with this
document.
3.5. Within the first 15 days of January every year, the
department of investment fund management shall notify the monthly average
interest rate according to the average interest rate prescribed in Clause 5
Article 37 to provincial
social security offices, social security agencies of the Ministry of National
Defense and social security
agencies of
People’s Public Security for implementation
Difficulties that arise during the implementation of
this Circular should be reported to Vietnam Social Security by provincial social security offices
for
consideration./.
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CONFIRMED BY
PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Tran Dinh Lieu
2 This legal
reference is
amended by Decision No. 888/QD-BHXH, which comes into force from July 01, 2018.
3 Decision No. 888/QD-BHXH comes into force from July 01,
2018; Decision No. 505/QD-BHXH comes into force from May 01,
2020; Decision No. 1040/QD-BHXH comes into force from August 18, 2020; and Decision No. 490/QD-BHXH comes into force from March 28,
2023.
4 This content is amended according to Clause 1
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
5 This content is amended according to Clause 2
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
6 This content is amended according to Clause 1
Article 1 of Decision No. 505/QD-BHXH, which comes
into force from May 01, 2020.
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8 This content is amended according to Clause 3
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
9 This content is amended according to Clause 2
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
10 This content is amended according to Clause 3
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
11 This
content is amended according to Clause 6 Article 1 of Decision No. 490/QD-BHXH,
which comes into force from March 28, 2023.
12 This content is amended according to Clause 4 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
13 This content is added according to Clause 4 Article 2
of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
14 This content is added according to Clause 4 Article 2
of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
15 This content is added according to Clause 5 Article 1
of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
16 This content is amended according to
Clause 6 Article 1 of Decision No. 505/QD-BHXH, which comes into force from May
01, 2020.
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18 This content is amended according to Clause 8 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
19 This content is annulled according to Clause 92
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
20 This content is amended according to Clause 9 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
21 This content is amended according to Clause 10
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
22 This content is amended according to Clause 11
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
23 This content is amended according to Clause 12
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
24 This content is amended according to Clause 1 Article
3 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
25 This content is amended according to Clause 1 Article
1 of Decision No. 888/QD-BHXH, which comes into force from July 01, 2018.
26 This content is amended according to Clause 14
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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28 This content is amended according to Clause 5 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
29 This content is annulled according
to Clause 92 Article 1 of Decision No. 505/QD-BHXH, which comes into force from
May 01, 2020.
30 This content is amended according to
Clause 15 Article 1 of Decision No. 505/QD-BHXH, which comes into force from
May 01, 2020.
31 This content is amended according to Clause 15
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
32 This
content is amended according to Clause 15 Article 1 of Decision No.
505/QD-BHXH, which comes into force from May 01, 2020.
33 This content is amended according to Clause 16
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
34 This content is amended according to Clause 17
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
35 This content is amended according to Clause 17
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
36 This content is amended according to Clause 19
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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38 This content is amended according to Clause 6 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
39 This content is amended according to Clause 20
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
40 This content is amended according to Clause 21
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
41 This content is amended according to Clause 22
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
42 This content is amended according to
Clause 22 Article 1 of Decision No. 505/QD-BHXH, which comes into force from
May 01, 2020.
43 This content is amended according to Clause 23
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
44 This content is added according to Clause 24 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
45 This content is added according to Clause 25 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
46 This content is amended according to Clause 26
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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49 This content is amended according to Clause 2 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
50 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
51 This content is amended according to Clause 28
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
52 This content is amended according to Clause 29 Article
1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
53 This content is amended according to Clause 29
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
54 This content is amended according to Article 1 of
Decision No. 1040/QD-BHXH, which comes into force from August 18, 2020.
55 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
56 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
57 This content is amended according to Clause 30
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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59 This content is amended according to Clause 2 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
60 This content is annulled according to Clause 92
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
61 This content is amended according to Clause 31
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
62 This content is amended according to Clause 31
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
63 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
64 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
65 This content is amended according to Clause 32
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01, 2020.
66 This content is amended according to Clause 7 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
67 This content is amended according to Clause 8 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
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69 This content is amended according to Clause 2 Article
3 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
70 This content is annulled according to Clause 2
Article 3 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
72 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
73 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
74 This content is amended according to Clause 9 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
75 This content is amended according to Clause 6
Article 1 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023
76 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
78 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
79 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
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82 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
83 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
84 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
85 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
86 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
87 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
88 This content is amended according to Clause 10 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
89 This content is amended according to Clause 64
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
90 This content is amended according to Clause 2 Article
1 of Decision No. 888/QD-BHXH, which comes into force from July 01, 2018.
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92 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
93 This content is amended according to Clause 65
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
94 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
95 This content is annulled according to Clause 16
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023.
96 This content is amended according to Clause 5 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
97 This content is amended according to Clause 5 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
99 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
100 This content is amended according to Clause 66
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
101 This content is annulled according to Clause 92
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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103 This content is amended according to
Clause 68 Article 1 of Decision No. 505/QD-BHXH, which comes into force from
May 01, 2020.
104 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
105 This content is amended according to Clause 2 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
106 This content is amended according to
Clause 4 Article 1 of Decision No. 490/QD-BHXH, which comes into force from
March 28, 2023
107 This content is amended according to Clause 4 Article
3 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
108 This content is amended according to Clause 4 Article
3 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
109 This content is amended according to Clause 69
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
110 This content is amended according to Clause 70
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
111 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
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113 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
114 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
115 This content is amended according to Clause 5 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
116 This content is amended according to Clause 4 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
117 This content is amended according to Clause 5 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
118 This content is amended according to
Clause 70 Article 1 of Decision No. 505/QD-BHXH, which comes into force from
May 01, 2020.
119 This content is amended according to Clause 4 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
120 This content is amended according to Clause 5 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
121 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
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123 This content is amended according to Clause 72
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
124 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
125 This content is amended according to Clause 6 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
126 This content is amended according to Clause 4 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
127 This content is amended according to Clause 4 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
128 This content is amended according to Clause 3 Article
1 of Decision No. 888/QD-BHXH, which comes into force from July 01, 2018.
129 This content is amended according to Clause 4 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
130 This content is amended according to Clause 73
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
131 This content is amended according to Clause 4 Article
1 of Decision No. 888/QD-BHXH, which comes into force from July 01, 2018.
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133 This content is amended according to Clause 12
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
134 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
135 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
136 This content is amended according to Clause 1 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
137 This content is amended according to Clause 2 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
138 This content is added according to Clause 13 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
139 This content is amended according to Clause 75
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
140 This content is amended according to Clause 14
Article 2 of Decision No. 490/QD-BHXH, which comes into force from March 28,
2023
141 This content is amended according to Clause 76
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
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143 This content is amended according to Clause 77
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
144 This content is amended according to Clause 78
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
145 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023
146 This content is amended according to Clause 79
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
147 This content is added according to Clause 15 Article
2 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023.
148 This content is amended according to Clause 80
Article 1 of Decision No. 505/QD-BHXH, which comes into force from May 01,
2020.
149 This content is amended according to Clause 3 Article
1 of Decision No. 490/QD-BHXH, which comes into force from March 28, 2023