|
THE MINISTRY OF LABOUR-WAR INVALIDS AND
SOCIAL AFFAIRS
THE MINISTRY OF FINANCE
THE STATE BANK OF VIETNAM
---------
|
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No.
03/2008/TTLT-BLDTBXH-BTC-NHNN
|
Hanoi, February 18, 2008
|
INTERMINISTERIAL CIRCULAR
PROVIDING
GUIDANCE ON THE PROCEDURES OF COMPULSORY DEDUCTION OF MONEY FROM DEPOSIT
ACCOUNT OF EMPLOYERS TO MAKE PAYMENT OF UNPAID, DEFERRED SOCIAL INSURANCE
PREMIUM AND ARISEN INTERESTS
Pursuant to the provisions in Paragraph 3 Article 138 of the Law on
Social Insurance and Decree No. 135/2007/ND-CP dated 16 August 2007 of the
Government providing for the punishment of administrative violations in social
insurance area (hereinafter referred to as the Decree No. 135/2007/ND-CP), inter-Ministries:
Ministry of Labour- War Invalids and Social Affairs, Ministry of Finance and
State Bank of Vietnam provide guidance on the procedures of compulsory
deduction of money from deposit account of employers to make payment of unpaid,
deferred social insurance premium and interests arisen on the unpaid, deferred
amount thereof to the social insurance fund (hereinafter referred to as measure
of compulsory deduction of money for payment to the social insurance fund) as
follows:
I. SUBJECTS OF APPLICATION
1. Employers including the
subjects as provided for in Article 3 of the Decree No. 152/2006/ND-CP dated 22
December 2006 of the Government, providing guidance on several articles of the
Law on social insurance concerning the compulsory insurance, who fail to
voluntarily comply with measures of overcoming the consequences stipulated in
point a, b, paragraph 3, Article 7 of the Decree No. 135/2007/ND-CP within the
stipulated period according to the decision on punishment of administrative
violations in social insurance payment, have deposit account maintained at
payment service suppliers in Vietnam.
2. Payment service suppliers
including State Bank of Vietnam, banks, State Treasury, other organizations
authorized to provide the payment service (hereinafter referred to as bank)
where the employers open their payment deposit account (hereinafter referred to
as account).
3. Persons who are competent to
make decision on the application of measure of compulsory deduction of money
for payment to the social insurance fund, including Chairman of People’s
Committee of districts, towns, cities subject to the provincial management;
Chairman of People’s Committee of provinces, cities under the central
Government’s management; Chief Inspector of Department of Labour, Ward Invalids
and Social Affairs; Chief Inspector of Ministry of Labour, War Invalids and
Social Affairs.
4. Head of social insurance
agencies of all levels, including General Director of Social Insurance of
Vietnam, Director of Social Insurance agencies of all levels.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Proposal for applying of the
measure of compulsory deduction of money for payment to the social insurance
fund.
Inspectorate of Department of
Labour, War Invalids and Social Affairs shall coordinate with related agencies,
organizations to follow up the implementation of the decision on
punishment of administrative violations in social insurance payment in the area
of provinces, cities under the central Government’s management. After 30 days
since the issuance of the decision on punishment of administrative violations,
if the employers fail to voluntarily pay or have paid to the social insurance
fund, but the amount of unpaid, deferred social insurance premium and interests
arisen on the unpaid, deferred amount thereof has not yet been sufficient in
accordance with specific requirements at the decision, the Inspectorate of
Department of Labour, War Invalids and Social Affairs shall be responsible to
propose the application of the measure of compulsory deduction of money for
payment to the social insurance fund to related competent persons.
2. To make decision on the
application of measure of compulsory deduction of money for payment to the
social insurance fund
a. Within maximum period of 3
working days since the receipt of written proposal of Inspectorate of
Department of Labour, War Invalids and Social Affairs, competent persons shall
be responsible for verification and making decision on the application of the measure
of compulsory deduction of money for payment to the social insurance fund.
Person who makes decision on the
application of the measure of compulsory deduction of money for payment to the
social insurance fund shall have the right to request the bank where the
employers open their account to supply information of account, account balance
of the employers.
Employers shall be responsible
to give a notice to the person who is competent to make decision about the bank
where they open account, their account number upon request.
Persons who are competent to
make decision on the application of the measure of compulsory deduction of
money for payment to the social insurance fund shall be responsible for keep
secret of information about account of employers if being supplied.
b. Decision on the application
of the measure of compulsory deduction of money for payment to the social
insurance fund must clearly state the date of issue of the decision, grounds to
issue the decision; full name, position, work place of decision maker; name and
basic information of the employer; the reason for compulsory deduction of money
from the account; amount required to deduct; full name of account holder and
account number of the employer; name, address of the bank where the employer
opens his account; account number of the social insurance fund; name, address
of the payment service supplier where the social insurance fund opens its
account; mode of money remittance; responsibility of implementation; the
maximum period of implementation shall not be in excess of 30 working days
since the date of signing the decision and it must be signed and sealed by the
person who is competent to make decision on the application of the measure of
compulsory deduction of money for payment to the social insurance fund.
The decision on the application
of the measure of compulsory deduction of money for payment to the social
insurance fund shall be prepared according to the form issued in conjunction
with this Circular. If the decision has more than 1 page, seal should be
stamped between pages.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
d. The decision on the
application of the measure of compulsory deduction of money for payment to the
social insurance fund shall be sent to the bank where the employer maintains
his account, the employer, payment service supplier where the social insurance
fund maintains its account and Director of Social Insurance agencies in
provinces, cities under the central Government’s management within 5 days prior
to deduction of money from the account.
3. To implement the decision on
the application of the measure of compulsory deduction of money for payment to
the social insurance fund:
a. After 5 working days since
the receipt of the decision on the compulsory deduction of money, if the
account holder fails to voluntarily deduct money for making payment to the
social insurance fund, then the bank where the employer opens his account shall
be responsible for making money transfer from his account to the account of the
social insurance fund upon request at the decision prior to implementing other
money transfer orders of the account holder. Any expense related to the money
transfer shall be paid by the account holder of the employer in accordance with
applicable provisions of payment service suppliers.
In case where the balance of
employer’s account is enough to make payment of the entire amount upon request
at the decision, but the bank deliberately delays or fails to carry out the
deduction of money, the bank shall be subject to the administrative punishment
in accordance with the provisions in Article 35 of the Decree No.
202/2004/ND-CP dated 10 December 2004 of the Government on administrative
punishment for violation acts in monetary and banking area.
b. In case where the employer’s
account has no more balance or its balance is not enough to implement the
decision, then, after transferring the available amount to the account of the
social insurance fund, the bank must give a written notice to the decision
maker for his knowledge and consideration of applying other measures to ensure
the full collection of the unpaid, deferred amount and the arisen interests for
the social insurance fund in accordance with the provisions in the Decree No.
37/2005/ND-CP dated 18 March 2005 of the Government providing for the
procedures of applying of coercive measures for the implementation of the
decision on punishment of administrative violations.
4. To give notice of
implementation result of the decision on the application of the measure of
compulsory deduction of money for payment to the social insurance fund:
a. The bank where the employer
maintains his account shall be responsible for timely giving a notice to the
person who makes decision on the application of the measure of compulsory
deduction of money for payment to the social insurance fund about the result of
money transfer upon the request at the decision, at the same time giving a
notice to the employer for his knowledge.
b. The bank where the social
insurance fund opens its account shall be responsible for timely giving a
notice of the result of money receipt to the Director of Social Insurance
Agency in province, city under the central Government’s management
c. Social Insurance Agency in
provinces, cities under the central Government’s management shall be responsible
for making timely report on implementation result to the decision maker.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. People’s Committees of all
levels shall be responsible for guiding, inspecting, coordinating with related
agencies, organizations and employers in the locality to implement this
Circular.
2. Department of Labour, War
Invalids and Social Affairs, social insurance agencies of all levels shall be
responsible for coordinating with related agencies, organizations in guiding,
implementing, supervising and inspecting and making report on the
implementation in the locality.
3. This Circular shall be
effective after 15 days since its publication in the Official Gazette.
During the implementation, any
query that may occur should be reported to Inter-Ministries for timely
research, solution.
FOR THE GOVERNOR OF STATE BANK
DEPUTY GOVERNOR
Phung Khac Ke
FOR MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
FOR MINISTER OF LABOUR, WAR INVALIDS AND
SOCIAL AFFAIRS
STANDING DEPUTY MINISTER
Huynh Thi Nhan
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Sample
Decision on the application of measure of compulsory deduction of money from
deposit account for payment to the social insurance fund (issued in conjunction
with the Inter-ministerial Circular No. 03/2008/TTLT-BLDTBXH-BTC-NHNN dated 18
February 2008)
--------------1
---------------2
---------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No.
........./QD-....3
…....4,
date...........
DECISION
ON
THE APPLICATION OF THE MEASURE OF COMPULSORY DEDUCTION OF MONEY FROM DEPOSIT
ACCOUNT FOR PAYMENT TO SOCIAL INSURANCE FUND.
---------------------5
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- Pursuant to Article 66 of the Ordinance on punishment of
administrative violations, dated 2 July 2002;
- Pursuant to Article 45 of the Decree No. 135/2007/ND-CP dated 16
August 2007 of the Government providing for punishment of administrative
violations in social insurance area;
- Pursuant to the Decision No. ...../QD-...., dated..........
of............ on punishment of administrative violations ...........6;
- In order to ensure the implementation of measures of overcoming
consequences concerning the payment of social insurance in accordance with the
Decision on punishment of administrative violations mentioned above,
DECIDES:
Article 1.- To apply the measure of compulsory deduction of money
from deposit account for payment to the social insurance fund in respect of the
employer who is...............................
Address: ...............................................................................................................................
Establishment Decision No.:
................... date of issue.................. place of
issue.................
Business Registration
Certificate No.................... date of issue........... place of
issue............
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Full name of the organization’s
leader :……………………………………………………………….
Title :…………………………………………………………………………………………………
Reason for compulsory deduction
of money from the account: Failure to comply with provisions on implementation
of measure of overcoming the consequences of payment of social insurance in accordance
with the Decision No. ...../QD-.... mentioned above.
Article 2. To
request...................................................................................7
to implement the money transfer of .................................. (amount
in number) ……………..…….. (amount in words) for payment to the social insurance
fund and the interests arisen from the deposit account number:.............................................8
of the employer mentioned in Article 1 of this Decision.
of which account is held (or
jointly held) by the person whose name is mentioned below:
- Full name of account holder:
People Identity Card/Passport
Number.............. date of issue........... place of issue……………
Title:
………………………………………………………………………………………………………
- Full name of account holder:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Title:
……………………………………………………………………………………………………
into the deposit account number:
9
of Social Insurance..................................................................................................................10
at:……………………………………………………………………………………………….........
.11
after 5 working days since the
receipt of this Decision.
Any expense for money transfer
mentioned above shall be paid by the employer stated in Article 1 of this
Decision in accordance with provisions of related payment service suppliers.
Article 3. This Decision shall be effective within maximum period
of 30 working days since the date of signing this Decision.
Article 4. Mr/Mrs(s)........12 shall be responsible for
the implementation of this Decision.
Receiver:
- As mentioned in Article 4
- Social Insurance....
- Department of Labour, War Invalids and Social Affairs..........
- ....................
- Keeping as archive
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1.
Clearly state name of the senior agency, organization (if any)
2.
Clearly state agency’s name of the person who is competent to make decision;
3.
State the abbreviation of title of the person who is competent to make
decision;
4.
State administrative place-name of province, city under the central
government’s management;
5.
Clearly state title of the person who is competent to make decision;
6.
Clearly state number, symbol, date of issue, title of the person who is
competent to issue the decision and subject of the decision on punishment of
administrative violation quoted;
7.
Clearly state name, address of the payment service supplier where the employer
open his deposit account;
8.
Clearly state the number of payment deposit account of the employer maintained
at the payment service supplier;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
10.
Clearly state name, address of related social insurance agency;
11.
Clearly state name, address of the payment service supplier where the social
insurance agency opens its account;
12.
Clearly state title of the leader of the payment service supplier where the
employer opens his deposit account, the payment service supplier where the
social insurance agency opens its deposit account, related employer;
13.
Clearly state the title of the person who is competent to make decision.