Pursuant to the Law on Social Insurance dated November 20, 2014;
Pursuant to the Law on Health Insurance dated November 14, 2008; the Law on amendment to the Law on Health Insurance dated June 13, 2014;
Pursuant to the Law on Occupation dated November 16, 2013;
Pursuant to the Law on Occupational Safety and Hygiene dated June 25, 2015;
Pursuant to the Law on Vietnamese Guest Workers dated November 13, 2020;
Pursuant to Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government implementing single-window system, connected single-window system in processing administrative procedures;
Pursuant to Decree No. 45/2020/ND-CP dated April 8, 2020 of the Government on administrative procedures on electronic environment;
Pursuant to Decree No. 107/2021/ND-CP dated December 6, 2021 of the Government on amendment to Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government implementing single-window system, connected single-window system in processing administrative procedures;
Pursuant to Decree No. 89/2020/ND-CP dated August 4, 2020 of the Government on functions, tasks, powers, and organizational structures of Vietnam Social Security;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Pursuant to Official Dispatch No. 5480/VPCP dated July 7, 2020 of the Office of the Government promoting the application of National Public Service Portal; Official Dispatch No. 2999/LDTBXH-VL dated August 11, 2020 of the Ministry of Labor - War Invalids and Social Affairs on provision of employment declaration service and procedures for registering, adjusting premium payment to social insurance, health insurance, and unemployment insurance;
Pursuant to Decision No. 06/QD-TTg dated January 6 ,2022 of the Prime Minister approving the Scheme for “Developing data application regarding population, identification, and electronic authentication serving national digital transformation of 2022 - 2025 period and vision to 2030;
At request of Director of Department of Book, Card - Payment.
HEREBY DECIDES:
Article 1. The Procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card are attached hereto.
2.8. Original copies: mean documents, instruments issued, re-issued by competent agencies, organizations; documents, instruments of individuals and sealed by competent agencies, organizations.
2.9. Certified documents: mean documents, instruments, contracts, transactions certified as per the law.
2.10. Document compositions under this document if not elaborated shall be construed as original copies, copies and original copies for comparison, certified copies, or copies extracted from master registers.
1. Collecting social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums
1.1. District social insurance shall
a) collect social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums from entities in their district according to assignment of provincial social insurance.
b) resolve arrears pursuit and refund of social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums; temporarily suspend contribution to pension fund and death benefits of entities, participants in social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance collected by district social insurance.
c) collect health insurance financing, voluntary social insurance financing by state budget according to state budget decentralization.
d) collect voluntary social insurance; collect health insurance of health insurance participants in the district.
dd) collect health insurance paid for by state budget; record health insurance premiums of entities paid for by social insurance fund, unemployment fund, central government budget assisting students, learners attending education institutions managed by ministries, central agencies according to decentralization of provincial social insurance.
1.2. Provincial social insurance shall
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
b) resolve arrears pursuit and refund of social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums; temporarily suspend contribution to pension fund and death benefits of entities, participants in social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance collected by provincial social insurance.
c) collect health insurance financing, voluntary social insurance financing of state budget.
d) collect health insurance paid for by state budget; record health insurance premiums of entities paid for by social insurance fund, unemployment fund, central government budget assisting students, learners attending education institutions managed by ministries, central agencies.
b) process application for addition of periods of exemption to social insurance payment and adjustment of arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work before January 1, 1995 assigned by provincial social insurance.
Article 4. Participants according to Article 2 of the Law on Social Insurance and guiding documents, to be specific:
1. Employees who are Vietnamese nationals shall participate in compulsory social insurance, including:
1.1. Employees working under indefinite-term, fixed-term, seasonal employment contracts or employment contracts for specific work from 3 months to less than 12 months, including employment contracts signed between entities and legal representative of individuals below 15 years of age according to labor laws;
1.2. Employees working under fixed-term employment contract from 1 month to less than 3 months (starting from January 1, 2018);
1.3. Officials, public officials, and public employees according to regulations on officials, public officials, and public employees;
1.4. Employees working in national defense, public security, in cryptography organizations for cases where social insurance of Ministry of National Defense, Ministry of Public Security delegates to provincial social insurance;
1.5. Enterprise managers, coordination managers of cooperatives receiving salaries;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
1.7. Vietnamese guest workers according to the Law on Vietnamese Guest Worker participating in compulsory social insurance according to Decree No. 115/2015/ND-CP November 11, 2015 of the Government elaborating the Law on Social Insurance regarding compulsory social insurance for the contracts below:
a) Contracts for bringing employees overseas as guest workers signed with enterprises providing services bringing Vietnamese overseas as guest workers, occupational organizations allowed to bring Vietnamese overseas as guest workers;
b) Contracts for bringing employees overseas as workers signed with enterprises awarded with contracts, designated as contractors, or organizations, individuals making outward investment and bringing Vietnamese overseas as guest workers;
c) Contracts for bringing employees overseas as guest workers for professional training and internship signed with enterprises providing services bringing Vietnamese overseas as guest workers for professional training and internship;
d) Personal contracts.
1.8. Individuals benefiting from maternal or paternal policies at Vietnamese representative missions in foreign countries according to Clause 4 Article 123 of the Law on Social Insurance;
1.9. Employees under Points 1.1, 1.2, 1.3, 1.4, 1.5, and 1.6 of this Clause seconded to study, attend internship, work in Vietnam and in foreign countries while receiving salaries in Vietnam and eligible for compulsory social insurance;
b) Individuals receiving monthly allowance according to Decree No. 09/1998/ND-CP dated January 23,1998 of the Government and Decree No. 50/CP dated July 26, 1995 of the Government;
c) Individuals receiving monthly benefits for loss of earning capacity;
d) Individuals receiving monthly benefits according to Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister; Decision No. 613/QD-TTg dated May 6, 2010 of the Prime Minister;
dd) Servicemen, people’s public security, individuals engaging in cryptography work and receiving monthly allowance according to Decisions of the Prime Minister: Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 38/2010/QD-TTg dated May 6, 2010; Decision No. 53/2010/QD-TTg dated August 20, 2010; Decision No. 62/2011/QD-TTg dated November 9, 2011.
Article 5. Premium and payment responsibility according to Article 85 and Article 86 of the Law on Social Security and guiding documents, to be specific:
1. Premiums and responsibilities of employees
1.1. Employees under Points 1.1, 1.2, 1.3, 1.4, 1.5, and Sub-point b Point 1.7 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 8% of their monthly salary to pension fund and death benefits.
1.2. Employees under Point 1.6 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 8% of statutory pay rate to pension fund and death benefits.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
1.4. Employees under Point 1.8 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 22% of monthly salaries to social insurance in case of employees who have already participated in compulsory social insurance; 22% of twice the statutory pay rate for employees who have not participated in compulsory social insurance or have participated in compulsory social insurance and received lump-sum social insurance payout.
b) 14% to pension funds and death benefits from January 1, 2022.
Article 6. Monthly salaries paid to compulsory social insurance according to Article 89 of the Law on Social Insurance and guiding documents, to be specific:
1. Salaries regulated by the Government
1.1. Salaries of employees subject to salary regulations of the Government constituting compulsory social insurance premiums shall be salaries based on ranks, levels, military ranks, position allowance, seniority pay exceeding the bracket, and professional seniority pay (if any). These salaries are calculated based on statutory pay rate.
Monthly salaries paid to compulsory social insurance under this Point includes retention difference coefficient according to salary laws.
2.3. Monthly salaries paid to compulsory social insurance do not include other policies and benefits such as bonus according to Article 103 of the Labor Code, initiative rewards; mid-shift meal allowance; mileage, telephone, travel, accommodation, childcare, parenting allowance; amount supporting employees having deceased relatives, employees having relatives getting married, employees on their birthday, employees facing difficult situations as a result of labor accident or occupational diseases, and other allowances, support stated as separate sections under employment contracts according to Clause 11 Article 4 of Decree No. 05/2015/ND-CP.
2.4. Monthly salaries paid to compulsory social insurance for enterprise managers receiving salaries according to Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP mean salaries decided by enterprises, except for managerial public employees in single-member limited liability companies that are wholly-owned by the state.
Monthly salaries paid to compulsory social insurance for managerial individuals of cooperatives receiving salaries according to Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP mean salaries decided by General Meeting of Members.
2.5. Monthly salaries paid to compulsory social insurance for part-time representative individuals of state ownership in economic groups, corporations, wholly state-owned companies after equitization; multi-member limited liability companies shall be salaries according to regulations of agencies, organizations that they were working prior to being designated as representative for state ownership.
Monthly salaries paid to compulsory social insurance for full-time representative individuals of state ownership in groups, corporations, companies shall be salaries according to regulations decided by the groups, corporations, and companies.
2.6. The monthly salaries paid to compulsory social insurance under this Clause shall not be lower than region-based minimum wages of employees doing the simplest tasks or holding the simplest positions in regular working conditions.
On a monthly basis, at most by the last day of the month, entities shall form compulsory social insurance premiums from monthly salary funds of employees participating in compulsory social insurance and from monthly salaries paid to compulsory social insurance of employees and transfer the premiums to collecting accounts of social insurance authority opened at banks or State Treasury.
6. In regard to cases where employees are less than 6 months away from being eligible according to Point 1.6 Clause 1 Article 5
6.1. Employees shall pay once for the remaining months via their entities prior to their retirement.
6.2. Individuals retaining their participation period in compulsory social insurance or relatives of deceased employees shall pay once for the remaining months at local district social insurance authority.
Section 2. VOLUNTARY SOCIAL INSURANCE
Article 8. Participants according to Article 2 of the Law on Social Insurance and guiding documents, to be specific:
1. Participants in voluntary social insurance shall be Vietnamese citizens from 15 years of age and are not eligible for compulsory social insurance according to social insurance laws, including:
1.1. Employees working under employment contracts under 3 months before January 1, 2018; employees working under employment contracts under 1 month from January 1, 2018;
1.2. Part-time employees in hamlets, villages, neighborhoods;
1.3. Domestic workers;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
1.5 Commune members working in cooperatives, joint cooperatives without salaries and wages;
1.6. Farmers and employees creating their own work including individuals organizing work for themselves and their family;
1.7. Employees satisfying age requirements but not participation period requirements in order to receive pension according to social insurance laws;
1.8. Other participants.
2. Agencies, organizations, and individuals related to voluntary social insurance.
Article 9. Payment methods according to Article 87 of the Law on Social Insurance and guiding documents, to be specific:
1. Voluntary social insurance participants shall choose the following methods to contribute towards pension fund and death benefits:
1.1. Monthly payment;
1.2. Three-monthly payment;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Article 10. Premiums according to Article 87 of the Law on Social Insurance and guiding documents, to be specific:
1. Monthly premiums made by participants in voluntary social insurance:
Mdt = 22% x Mtnt
Where:
- Mdt: Monthly voluntary social insurance premiums.
- Mtnt: Monthly income selected by participants in voluntary social insurance.
Mtnt = CN + m x 50.000 (VND/month)
Where:
- CN: Poor household baselines of rural areas at the time of payment (VND/month).
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Monthly income selected by participants in voluntary social insurance shall equal poor household baseline at the minimum, 20 times the statutory pay rate at the maximum.
Example 4: Mrs. A mentioned in example 1 registers participation in voluntary social insurance with selected monthly income of 4.000.000 VND/month. Voluntary social insurance premiums of April, 2017 of Mrs. A shall be 880.000 VND (22% x 4.000.000 VND).
2. Premiums paid on a three-monthly basis, a six-monthly basis, or a twelve-monthly basis shall equal the monthly premiums under Clause 1 of this Article multiplied by 3, 6, or 12 respectively.
Example 5: Mrs. A mentioned in example 1, as of April, 2017, registers participation in voluntary social insurance with selected monthly income of 4.000.000 VND/month paid on a six-monthly basis. The six-monthly voluntary social insurance premiums of Mrs. A shall be 5.280.000 VND (6 months x 880.000 VND/month).
3. A lump-sum payment for multiple years under Point 1.5 Clause 1 Article 9 hereof shall equal the sum of premiums in the previous months, discounted according to average monthly interest of investment using social insurance fund disclosed by Vietnam Social Security of the previous year. Such lump-sum payment is determined using the formula below:
Where:
- T1: The lump-sum payment for the next n years (VND).
- Mi: Monthly income selected by participants in voluntary social insurance at the time of payment (VND/month).
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
- n: Number of years covered by lump-sum payment selected by participants in social insurance, from 2 to 5.
- i: Natural parameter, from 1 to (n x 12).
Example 6: Mr. B mentioned in example 2 registers participation in voluntary social insurance from September, 2016 with selected monthly income of 3.000.000 VND/month and chooses to make a lump-sum payment for the next 2 years. Assuming average monthly interest of investment made using social insurance of 2015 disclosed by Vietnam Social Security to be 0,628%/month. Premiums of voluntary social insurance for 2 years (from September, 2016 to August, 2018) to be paid by Mr. B shall be:
4. A lump-sum payment for remaining years according to Point 1.6 Clause 1 Article 9 of this Decision shall equal the sum of premiums of the remaining months, taking into account average monthly interest of investment made using social insurance fund disclosed by Vietnam Social Security of the previous year. Such lump-sum payment is determined using the formula below:
Where:
- T2: The lump-sum payment for remaining years (VND).
- Mi: Monthly income selected by participants in voluntary social insurance at the time of payment (VND/month).
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
- t: The remaining number of months, from 1 to 120.
- i: Natural parameter, from 1 to t.
Example 7: Mr. B mentioned in example 2, as of September, 2018, chooses a lump-sum payment for the remaining 10 years with selected monthly income of 3.000.000 VND/month. Assuming average monthly interest of investment made using social insurance fund of 2017 disclosed by Vietnam Social Security to be 0,826%/month and monthly income selected by Mr. B to be higher than poor household baseline in rural areas regulated by the Prime Minister as of September, 2018. The lump-sum payment for the remaining 10 years (120 months) of voluntary social insurance of Mr. B shall be:
5. If participants in voluntary social insurance have made payments on a three-monthly or six-monthly or twelve-monthly basis or made a lump-sum payment for multiple years according to Clause 2 and Clause 3 of this Article at which point the Prime Minister adjusts poor household baseline of rural areas, no adjustment is required for the paid lump-sum amount.
6. If participants in voluntary social insurance have made payments on a three-monthly or six-monthly or twelve-monthly basis or made a lump-sum payment for multiple years according to Point 1.2, 1.3, 1.4, and 1.5 Clause 1 Article 9 of this Decision and any of the situation below occurs, they shall be eligible for a partial refund of their payments:
6.1. The participants cease to participate in voluntary social insurance and participate in compulsory social insurance;
6.2. The participates receive a lump-sum payout of social insurance according to Article 7 of Decree No. 134/2015/ND-CP;
6.3. The participants are deceased or declared dead by the court.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Where:
- HT: Refund amount (VND).
- Mi: Monthly income selected by participants in voluntary social insurance at the time of payment (VND/month).
- T: Financing provided by the Government (if any).
- r: Average monthly interest of investment made using social insurance fund disclosed by Vietnam Social Security of the previous year (%).
- n: Number of years paid in advance selected by participants in social insurance, from 2 to 5.
- t: Number of months remaining in payment method selected by voluntary social insurance participants.
- i: Natural parameter, from (n×12-t+1) to (n×12).
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
7. Changing to monthly income serving as the basis for voluntary social insurance payment.
7.1. Voluntary social insurance participants are allowed to change selected monthly income serving as the basis for social insurance premiums when they have fulfilled payment method associated with the previous selected monthly income.
7.2. If voluntary social insurance participants have selected monthly income for voluntary social insurance contribution and are eligible for a lump-sum payment for remaining years (60 years of age for men, 55 years of age for women and requiring less than 10 years of social insurance participation), they are allowed to choose monthly income serving as the basis for voluntary social insurance premiums for remaining years in order to receive pension as soon as they are eligible without having to fulfill the previously selected payment method associated with the selected monthly income.
Example 9: Mr. C mentioned in example 3 participates in voluntary social insurance from August, 2016 and registers a three-monthly payment basis to social insurance authority with selected monthly income of 4.500.000 VND/month. Mr. C then wishes to change to a six-monthly payment method and change the selected monthly income to 5.000.000 VND/month. In this case, adjustments above shall be implemented as early as November, 2016. However, as of January, 2017, Mr. C is 60 years old and has contributed to social insurance for 10 years, Mr. C is then eligible to make a lump-sum payment for remaining years and change his selected monthly payment serving as the basis for voluntary social insurance premiums on January, 2017 in order to receive pension.
Article 11. Payment time limit according to Article 87 of the Law on Social Insurance and guiding documents, to be specific:
1. Payment time limit of social insurance premiums under Points 1.1, 1.2, 1.3, and 1.4 Clause 1 Article 9 hereof:
1.1. In the same month for monthly payment;
1.2. In 3 months for three-monthly payment;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
1.2. In the first 7 months for twelve-monthly payment.
2. Payment time limit for lump-sum payments covering multiple years or lump-sum payments for remaining years under Point 1.5 and Point 1.6 Clause 1 Article 9 hereof shall be the date on which payment method and monthly income are registered.
3. If voluntary social insurance participants fail to pay within the time limits under Clause 1 of this Article, they shall be considered to suspend their participation in voluntary social insurance. If individuals suspending their participation in voluntary social insurance wish to resume their participation, they shall re-register payment method and monthly income to social insurance authority. If participants wish to pay for previous months where they were behind with payment, the amount payable shall equal total premiums of those months, taking into account average monthly interest of investment made using social insurance fund disclosed by the Vietnam Social Security of the previous year. Amount payable for previous months where the participants were behind with payment shall be determined using the formula below:
T3 = Mđ x (1+r)t
Where:
- T3: Amount payable for months with late payment;
- Mđ: Monthly premium; three-monthly premiums, six-monthly premiums, or twelve-monthly premiums according to Clause 1 and Clause 2 Article 10 hereof.
- t: Number of months with late payment;
- r: Average monthly interest of investment made using social insurance fund disclosed by Vietnam Social Security of the previous year (%/month);
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
However, Mr. C fails to pay from November, 2016 to February, 2017. By June, 2017, Mr. C wishes to pay for the unpaid six months (from November, 2016 to April, 2017). Number of months with late payment, from March, 2017 to June, 2017, is 4 months. Assuming average monthly interest of investment made using social insurance of 2016 disclosed by Vietnam Social Security to be 0,826%. Amount payable by Mr. C: 6.820.781 VND [6.600.000 VND x (1 + 0,00826)4 = 6.820.781 VND].
If Mr. C wishes to pay for the unpaid six months by March, 2017 where the number of months with late payment, from March of 2017 to the end of March of 2017, is 1 month. Assuming average monthly interest of investment made using social insurance of 2016 disclosed by Vietnam Social Security to be 0,826%. Amount payable by Mr. C: 6.654.516 VND [6.600.000 VND x (1 + 0,00826)= 6.654.516 VND].
Article 12. Social insurance financing for voluntary social insurance participants according to Article 87 of the Law on Social Insurance and guiding documents, to be specific:
1. Financing amount and beneficiaries
1.1. Social insurance financing beneficiaries and percentage provided by the Government
Voluntary social insurance shall be eligible for a percentage-based (%) financing provided by the Government based on monthly social insurance premiums depending on poor household baselines in rural areas, to be specific:
a) 30% for voluntary social insurance participants deemed poor households;
b) 25% for voluntary social insurance participants deemed near-poor households;
c) 10% for other participants.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
a) Monthly premium financing shall be calculated using formula below:
Mht = k × 22% × CN
Where:
- k: Percentage financed by the Government (%), to be specific: k = 30% for participants of poor households; k = 25% for participants of near-poor households; and k = 10% for other participants.
- CN: Poor household baselines in rural areas serving as the basis for determining the financing is the poor household baseline regulated by the Prime Minister at the time of payment (VND/month).
b) Financing provided for social insurance participants who pay on a three-monthly basis, six-monthly basis, twelve-monthly basis or pay a lump-sum for multiple years shall be calculated using formula below:
Mht = n × k × 22% × CN
Where:
- n: Number of months corresponding to a three-monthly, six-monthly, twelve-monthly payment or a lump-sum payment for multiple years.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
- CN: Poor household baselines in rural areas serving as the basis for determining the financing is the poor household baseline regulated by the Prime Minister at the time of payment (VND/month).
c) Financing provided for social insurance participants who make a lump-sum payment for remaining years shall be calculated using formula below:
Where:
- k: Percentage financed by the Government (%);
- CN: Poor household baselines in rural areas serving as the basis for determining the financing is the poor household baseline regulated by the Prime Minister at the time of payment (VND/month).
- r: Average monthly interest of investment made using social insurance fund disclosed by Vietnam Social Security of the previous year (%/month).
- t: The remaining number of months, from 1 to 120.
- i: Natural parameter, from 1 to t.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Example 11: Mrs. H lives in a near-poor household and participates in voluntary social insurance from June, 2018 with selected monthly income of 800.000 VND/month and pays on a twelve-monthly basis. Assuming poor household baseline in rural areas as of June, 2018 to be 700.000 VND/month. Voluntary social insurance premiums payable by Mrs. H for the period from June, 2018 to May, 2019 shall be: 1.650.000 VND [(22% x 800.000 VND/month - 25% x 22% x 700.000 VND/month) x 12 months].
- Since January, 2019, Mrs. H is no longer considered a poor household or near-poor household, however, since she already paid for the period until May, 2019, no adjustment is made to the paid premiums.
- Since June, 2019, Mrs. H chooses a monthly payment with selected monthly income of 800.000 VND/month (assuming poor household baseline in rural areas as of June, 2019 to be 700.000 VND/month). Monthly voluntary social insurance premiums payable by Mrs. H from June, 2019 shall be: 160.600 VND/month (22% x 800.000 VND/month - 10% x 22% x 700.000 VND/month).
- If Mrs. H participates in social insurance continuously from June, 2018 to May, 2028 inclusive, social insurance financing provided for Mrs. H shall cease as of June, 2028.
2. Financing period varies depending on period of participation in voluntary social insurance of each individual without exceeding 10 years (120 months).
3. Method of providing financing
3.1. Voluntary social insurance participants eligible for financing shall submit their portion of social insurance premiums to social insurance authority or service providersPlease sign up or sign in to your TVPLPro Membership to see English documents.
4.1. Financing provided by the Government for beneficiaries of lump-sum social insurance payout (other than individuals contracted with life-threatening diseases such as cancer, polio, cirrhotic ascites, leprosy, severe tuberculosis, HIV infection in AIDS stage, and other diseases decided by the Ministry of Health) and voluntary social insurance participants receiving partial refund for their premiums shall be refunded to state budget.
4.2. The refund amount shall equal the social insurance financing provided by the Government.
5. Social insurance financing provided by the government for voluntary social insurance shall be implemented from January 1, 2018. Financing shall not be provided for voluntary social insurance participation before January 1, 2018 except for lump-sum payment for remaining years.
If voluntary social insurance participants have made a three-monthly, six-monthly, twelve-monthly payment or a lump-sum payment for remaining years after which point social insurance financing is provided, financing shall not cover periods in which participants have paid social insurance premiums.
Section 3. UNEMPLOYMENT INSURANCE
Article 13. Participants according to Article 43 of the Law on Employment and guiding documents, to be specific:
1. Employees
1.1. Employees shall participate in unemployment insurance when they work under employment contracts, working contracts below:
a) Indefinite term employment contracts, working contracts;
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
c) Seasonal employment contracts or piecework contracts from 3 months to less than 12 months.
1.2. Individuals receiving pensions, monthly benefits for loss of earning capacity; domestic workers signing employment contracts with entities under Clause 2 of this Article are not participants of unemployment insurance.
2. Unemployment insurance participants
Participants in unemployment insurance shall be entities under Clause 3 Article 4.
Article 14. Premiums and payment responsibility according to Article 57 of the Law on Employment and guiding documents, to be specific:
1. Employees shall pay premiums equivalent to 1% of monthly salaries.
2. Entities shall contribute equivalent to 1% of monthly salary fund of employees participating in unemployment insurance.
Article 15. Monthly salaries for contribution to unemployment insurance according to Article 58 of the Law on Employment and guiding documents, to be specific:
1. Monthly salaries of employees subject to salary regulations of the Government for contribution to unemployment insurance shall be salaries serving as the basis for premiums of compulsory social insurance under Clause 1 and Clause 3 Article 6.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
c) Employees working under indefinite term employment contracts, fixed-term employment contracts for at least 3 months.
2. Participants whose premiums are paid by social insurance organizations include:
2.1. Individuals receiving monthly pension, benefits for loss of earning capacity;
2.2. Individuals receiving social insurance payout due to labor accident - occupational diseases and not working or earning at entities;
2.3. Retired employees receiving sickness benefits in accordance with regulations on social insurance as a result of illnesses requiring prolong treatment in accordance with regulations of the Minister of Health; Rubber workers receiving monthly benefits under Decision No. 206/CP dated May 30, 1979 of the Council of the Government (currently the Government);
3. Participants whose premiums are paid by the state budget include:
3.1. Retired officials of wards, communes, town-level cities receiving monthly payout from state budget, including individuals under Decision No. 130/CP dated June 20, 1975 of the Council of the Government (currently the Government) and Decision No. 111/HDBT dated October 13, 1981 of the Council of the Government (currently the Government);
3.2. Individuals ceasing to receive benefits for loss of earning capacity and receiving monthly payout from state budget according to Decision No. 613/QD-TTg dated June 1, 2010 of the Prime Minister; Decision No. 91/2000/QD-TTg dated July 4, 2000 of the Prime Minister;
3.4. Members elected to hold positions in the National Assembly, members of the People’s Councils of all levels;
3.5. Children under 6 years old (including children living in the area, children who are relatives to personnel of armed forces as per the law, regardless of residence location);
3.6. Individuals eligible for monthly social insurance payout according to Decree No. 136/2013/ND-CP dated October 21, 2013 of the Government, Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government, and Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government;
3.12. Caregivers of individuals serving the resistance war, including:
a) Caregivers of individuals holding the title “Bà mẹ Việt Nam anh hùng” living with family;
b) Caregivers of war invalids suffering from at least 81% of reduced earning capacity living with family;
c) Caregivers of individuals serving the resistance war, infected with toxic chemicals, and suffering from at least 81% reduced earning capacity and living with family;
3.13. Individuals holding titles of “nghệ nhân nhân dân”, “nghệ nhân ưu tú” awarded by the Government living in households where monthly income per capita is lower than the statutory pay rate stipulated by the Government, including:
a) Women of 55 years old or older and men of 60 years old or older having no obligatory and/or rightful caregivers;
b) Individuals suffering from severe or especially severe disabilities;
c) Individuals contracted with illnesses that require prolong treatment according list of Ministry of Health;
d) Individuals other than those under Points a, b, and c above.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
5. Participants under Point 2.6 Clause 2 Article 17: monthly premiums shall equal 4,5% of unemployment benefits and be paid by social insurance authority.
6. Participants under Point 2.7 Clause 2 Article 17: monthly premiums shall equal 4,,5% of monthly salaries prior to maternal leave and be paid by social insurance authority.
13. Participants under Clause 5 Article 17: monthly premiums shall equal 4,5% of statutory pay rate, be paid by the participants, and reduced as follows:
a) The first person shall pay 100% of the premiums.
b) The second, third, and fourth person shall pay 70%, 60%, and 50% of premiums incurred by the first person.
c) The fifth person and onwards shall pay 40% of the premiums incurred by the first person.
Article 19. Payment methods according to Article 15 of the Law on health Insurance and guiding documents, to be specific:
1. Participants under Clause 1 Article 17: conform to Clauses 1, 2, and 3 Article 7.
2. Participants under Clause 2 and Point 3.2 Clause 3 Article 17: on a monthly basis, social insurance authority shall transfer health insurance premiums from social insurance fund, unemployment insurance fund to health insurance fund.
7. Participants under Clause 5 Article 17: on a three-monthly basis, a six-monthly basis, or a twelve-monthly basis, household representatives shall submit health insurance premiums to social insurance authority or health insurance premium service providersPlease sign up or sign in to your TVPLPro Membership to see English documents.
1.3. Participants die before their health insurance card is available for use.
2. Refund amount
Refund amount shall be determined by health insurance premiums and period in which the participants have paid for without using the card. Periods in which the participants have paid for without using start from:
2.1. From the date on which health insurance card compliant with new eligibility group takes effect for participants under Point 1.1 Clause 1 of this Article.
2.2. From the date on which decisions of competent authority come into force for participants under Point 1.2 Clause 1 of this Article.
2.3. From the date on which health insurance card is available for use for participants under point 1.3 Clause 1 of this Article.
Section 5. LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE
Article 21. Participants according to Article 43 of the Law on Occupational Safety and Hygiene and guiding documents, to be specific:
1.2. Employees working under indefinite term employment contracts and fixed-term employment contracts for at least 3 months and employees working under fixed-term employment contracts from 1 month to less than 3 months (from January 1, 2018). Not including domestic workers.
1.3. Enterprise managers, coordination managers of cooperatives receiving salaries;
1.4. If employees enter into employment contracts with multiple employers, employers shall submit labor accident and occupational disease insurance for each employment contract if employees are required to participate in compulsory social insurance.
Section 1. APPLICATION FOR PARTICIPATION AND PAYMENT OF SOCIAL INSURANCE, HEALTH INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD
Article 23. Registration, revision to payment of social insurance, health insurance, labor accident and occupational disease insurance premiums; issuance of social insurance book, health insurance card
1. Application composition
1.1. Employees
a) For employees working in entities:
- Form TK1-TS.
- If employees are eligible for health insurance at a higher value: documentary proof (if any) according to Appendix 3.
b) For employees working as guest workers according Sub-points a, c, and d Point 1.7 Clause 1 Article 4:
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
- Fixed-term employment contracts in foreign countries or extended employment contracts together with written extension of employment contracts or renewed employment contracts in host countries.
2. Reissuance of social insurance books due to change of first name, last name, middle name, date of birth, gender, ethnicity, nationality, contents of social insurance books
Article 28. Collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease premiums
1. When temporarily suspending payment to pension fund, death benefits: no more than 5 days from the date on which adequate application is received.
2. Arrears pursuit
2.1. In case of arrears pursuit that arises as a result of violation of regulations on social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums: no more than 10 days from the date on which adequate application is received.
2.2. In case of arrears pursuit that arises as a result of increased salaries contributing towards social insurance, healthy insurance, unemployment insurance, labor accident and occupational disease insurance premiums: no more than 3 days from the date on which adequate application is received.
3. Refund
3.1. Voluntary social insurance participants, household health insurance participants, and individuals receiving partial financing from state budget for health insurance premiums: no more than 5 days from the date on which adequate application is received.
3.2. Co-participants in social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance: no more than 10 days from the date on which adequate application is received.
Article 29. Issuance of social insurance book
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
2. Re-issuance of social insurance book due to change to first name, last name, middle name, date of birth, gender, ethnicity, nationality, damage or lost of social insurance book, resumption of contribution period without having to pay social insurance premiums or merging of social insurance book: no more than 10 days from the date on which adequate application is received. If verification of participation in social insurance in other provinces or entities where employees work at is required, the verification process shall take no more than 45 days as long as employees are informed in writing.
3. Adjustment to contents of social insurance books: no more than 5 days from the date on which adequate application is received.
4. Verification of social insurance books: no more than 5 days from the date on which adequate application is received.
Article 30. Issuance of health insurance card
1. New issuance: no more than 5 days from the date on which adequate application is received. With respect to beneficiaries of unemployment insurance: no more than 2 days from the date on which adequate application is received.
2. Reissuance of health insurance card
2.1.68 In case of unchanged information: in the same day upon receiving adequate application as per the law.
2.2. In case of changes to information: no more than 3 days from the date on which adequate application is received.
2.3. In case of participants who are seeking treatment at medical examination and treatment establishments, in the same day upon receiving adequate application as per the law.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
PROCEDURES FOR COLLECTING PREMIUMS; ISSUING SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS
Declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit and pay in accordance with method registered to service providers or social insurance authority on a nationwide scale. If submission is made via Public Service Portal, declare Form No. 02-TK attached to Decision No. 3511/QD-BHXH dated November 21, 2022 of Vietnam Social Security).
6. Individuals only participating in health insurance
6.1. Participants whose health insurance premiums are paid by social insurance organization: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit to People’s Committees of communes or social insurance authority. For beneficiaries of unemployment insurance: submit applications to social insurance authority.
6.2. Participants whose health insurance premiums are paid by state budget: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit to People’s Committees of communes; except for:
a) Individuals donating their organs shall declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), and submit together with notice of hospital discharge to social insurance authority;
b) Participants under management of agencies, entities shall declare Form No. TK1-TS (for first-time participants) and submit to their superior entities.
6.3. Individuals receiving partial financing for health insurance premiums from the state budget: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and pay according to registered method to service providers or social insurance authority. In case of submission via Public Service Portal, declare form No. 01-TK attached to Decision No. 3510/QD-BHXH dated November 21, 2022 of Vietnam Social Security.
For students, declare form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and pay according to registered method to education institutions.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
7. Register method of receiving administrative procedures processing results (electronic or physical) to social insurance authority.
2.2. Submit health insurance premiums to health insurance fund according to decentralization.
3. Labor - war invalids and social affairs authority
3.1. Receive Form No. D03-TS regarding participants under management of Ministry of Labor - War Invalids and Social Affairs submitted by People’s Committees of communes, cooperate with social insurance authority in reviewing, inspecting, cross-examining Form No. D03-TS, and verifying number of participants and amounts payable of each participant eligibility.
3.2. Transfer health insurance premiums depending on decentralization or cooperate with social insurance authority in requesting financial authority to transfer health insurance premiums to social insurance authority.
4. Social assistance facilities, care and nurture facilities for war invalids and individuals serving the war; vocational education and training facilities in the field of labor, war invalids and social affairs; agencies and entities managing individuals only participating in health insurance
4.1. Receive Form No. TK1-TS submitted by participants, produce Form No. D03-TS and send to social insurance authority.
4.2. Transfer health insurance premiums depending on decentralization or request labor - war invalids and social affairs authority or financial authority to transfer health insurance premiums to social insurance authority.
5. Service providers
5.1. Receive Form No. TK1-TS of participants, collect social insurance premiums payable of participants in voluntary social insurance, premiums payable of participants in health insurance; issue invoice for participants as per the law.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
5.3. On a monthly basis, produce Form C17-TS and cooperate with social insurance authority in cross-examining invoice and amounts paid by participants.
6. Education institutions
6.1. Receive Form No. TK1-TS submitted by students and collect health insurance payable of students.
6.2. On a daily basis, produce Form No. D03-TS and submit premiums payable of participants and Form No.C66a-HD attached to Circular No. 102/2018/TT-BTC dated November 14, 2018 of the Ministry of Finance to social insurance authority.
7. Social insurance benefit departments/sub-departments
7.1. Receive Form No. TK1-TS of participants (if any)
7.2. Produce the following documents
a) Form No. D03-TS for health insurance participants whose premiums are paid for by social insurance organizations (including participants waiting for decisions on pension benefits).
8. In regard to entities mentioned under Clause 1 to Clause 6 of this Article, register method for receiving administrative procedure processing results (electronic or physical) to social insurance authority where the principle is “Khuyến khích đơn vị, người tham gia nhận kết quả giải quyết thủ tục hành chính bằng hình thức điện tử” (Encouraging entities and participants to receive administrative procedure processing result electronically).
c) If social insurance books are merged: produce Form No. C18-TS on management software and request approval.
d) If adjustment arises due to changes to first name, last name, middle name, ethnicity, nationality, birth registration location, date of birth, gender, citizen ID Card number/personal identification number/passport number, higher health insurance eligibility: produce Form No. C02-TS on management software and request approval.
dd) If arrears pursuit is implemented in accordance with Article 38: update additional amount, attach scanned documents on management software, and request approval.
e) If other adjustment is required: make the adjustment depending on legitimacy and legality of documents provided by entities and participants.
g) Approval procedures:
In regard to district social insurance: District directors shall approve via management software
In regard to provincial social insurance: Directors of Sub-departments of Book, Card - Payment shall approve and submit to directors of provincial social insurance
When directors of provincial/district social insurance approve, management software shall automatically update the data.
1.1.4. In regard to adequate applications
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Based on Forms No. TK1-TS, D02-LT, D03-TS, D05-TS, update on management software.
Management software shall automatically examine and check social insurance code, full name, citizen ID card number against national data for all increase cases, if any of the information above matches with an existing participant in other entity, a warning shall be issued on the screen; if book, card - payment officials update in new entities, the software shall automatically reduce amount payables of participants and nullify health insurance cards issued by previous entities and produce Form No. C20-TS.
b) Application processing results
b1) Software system shall distribute collected premiums to social insurance funds (sickness, maternity; labor accident and occupational disease; pension and death benefits), health insurance funds, unemployment insurance funds of participants according to Form No. C83a-HD for entities issuing new, re-issuing social insurance books, health insurance cards for participants in accordance with Article 6 of Decision No. 60/2015/QD-TTg dated November 27, 2015 of the Prime Minister as follows:
Distribute payout to employees eligible for social insurance payout or terminating employment contracts, working contracts (including social insurance, health insurance, labor accident and occupational disease insurance premiums and late payment interests) in order to promptly resolve social insurance, unemployment insurance, labor accident and occupational disease regulations for employees as per the law (if any);
Distribute the remaining money in order:
Collect adequate premiums payable to health insurance funds and late payment interest, arrears interests (if any).
Collect adequate premiums payable to unemployment insurance funds and late payment interest, arrears interest (if any).
Collect adequate premiums to labor accident and occupational disease insurance funds and late payment interest, arrears interest (if any).
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
If premiums paid by entities are insufficient to be distributed to any of the funds above, after adequate premiums have been distributed according to the order described above, the remaining amount shall be proportionally distributed to participants under Form No. C69a-HD in the next fund.
b2) Payment officials shall approve Form C69a-TS and Form No. C83a-TS for entities where premiums are paid.
b3) Issuance of social insurance books, health insurance cards
In regard to provincial social insurance: request Directors of Sub-departments of Book, Card - Payment to approve data for issuance of social insurance books, Form No. D09a-TS, Form No. D10a-TS to allow director to approve.
In regard to district social insurance: request director to approve data for issuance of social insurance books, Form No. D09a-TS, Form No. D10a-TS.
b4) Once directors of provincial/district social insurance approve the data:
Issue social insurance books, health insurance cards, and Form No. D10a-TS depending on registered method (automatic digital signature software system of social insurance authority for electronic social insurance books, health insurance cards, Form No. D10a-TS).
b5) Transfer administrative procedure processing results to reception departments in order to return the results to entities and participants. In regard to application for adjustment to social insurance, unemployment insurance premiums (salaries, premium allowance, professional title and position allowance, participation period in social insurance, unemployment insurance) where social insurance benefits have been granted (maternity, sickness, pension, etc.), transfer results to social insurance benefit departments/sub-departments.
Software system shall consolidate social insurance, health insurance, and collectable unemployment insurance premiums (Form No. C69b-HD, Form No. C69c-HD, Form No. C69d-HD); consolidate social insurance, health insurance commissions for service providers in Form No. D11a-TS, Schedule consolidating commissions for service providers (Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS).
Software system shall distribute documents updated in the day without being distributed to Form No. C83a-HD; consolidate data on distribution of social insurance, health insurance, and unemployment insurance premiums (Form No. C83b-HD, Form No. C83c-HD, Form No. C83d-HD)
c) On a monthly basis, software system shall consolidate Form No. C69a-TS, Form No. C83a-TS, Form No. D11a-TS, Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS, Form No.D11a-XD, Form No. D11b-XD, Form No. D11c-XD, Form No. D11d-XD, Form No. D11a-HT, Form No. D11b-HT, Form No. D11c-HT, Form No. D11d-HT, and Form No. B01-TS. On a quarterly basis, consolidate number of health insurance cards and collectable amount by registered initial medical examination and treatment establishments (Form No. B05-TS).
d) Review and cross-examine collectable amount (Form No. C69a-HD), amount collected, amount to be collected (Form No. C83a-HD) of each entity with Sub-departments of Book, Card - Payment.
dd) On the last day of each month:
dd1) Send Form No. C20-TS to employees, individuals only participating in health insurance of entities participating in new entities.
dd2) Produce Form No. C21-TS and send to service providers in order to encourage further participation in voluntary social insurance and voluntary health insurance.
e1) Cross-examine Form No. C17-TS on management software against Form No. C17-TS produced by service providers.
e2) Consolidate monthly data using Form No. C69b-HD, Form No. C83b-HD
Cooperate with planning - finance officials in examining, reviewing, matching collectable amount, collected amount, to be collected amount of previous month on Form No. C69b-HD, Form No. C83b-HD, Form No. D11a-TS, Form No. D11a-XD, Form No. D11a-HT against management data of planning - finance officials; approve data, request directors of district social insurance, Directors of Sub-departments of Book, Card - Payment to digitally sign Form No. C69b-HD, Form No. C83b-HD, Form No. D11b-TS, Form No. D11a-XD, Form No. D11a-HT.
Cooperate with social insurance benefit departments/sub-departments in matching number of participants, number of participants whose health insurance premiums paid by social insurance organizations are to be collected by participation eligibility.
g) Before the 10th of the first month of the next quarter, consolidate data of the previous quarter using Form No. C69b-HD, Form No. C83b-HD, Form No. D11b-TH; consolidate participants and expenditure required for initial healthcare (Form No. 03b/BHYT), Form No. B02a-TS, Form No. B02b-TS.
1.2. Directors of provincial/district social insurance, Directors of Sub-departments of Book, Card - Payment shall rely on management level, functions, tasks to:
a) examine and approve, via management software, documents and data on a daily basis submitted by book, card - payment officials as per the law.
b) digitally sign regular, periodic schedules and reports according to Appendix IV below.
c) digitally sign schedules and send to entities on a periodic or irregular basis.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
a) Form No. C12-TS to entities before the 6th of each month.
b) Form No. C13-TS for public posting at entities before March 31 of each year.
c) Annual verification of contribution to social insurance and unemployment insurance (social insurance booklet according to Regulation on social insurance book form attached to Decision No. 1035/QD-BHXH dated October 1, 2015 of the General Director of Vietnam Social Security) sent to each employee before March 31 of each year.
d) Form No. D10a-TS of entities under management of Ministry of Labor - War Invalids and Social Affairs sent to labor - war invalids and social affairs authority.
dd) Form No. D08a-TS sent to service providers to mobilize, expedite, and collect premiums of participants.
e) Form No. C12-TS sent to labor - war invalids and social affairs authority, Form No. 1 attached to Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government sent to financial authority to enable financial authority to transfer corresponding expenditure to health insurance funds.
g) Form No. B09-TS sent to financial authority to enable financial authority to transfer expenditure to social insurance funds.
h) Form No. C12-TS send to Department/Sub-department of Planning - Finance of entities whose health insurance premiums are paid by health insurance organizations.
2. Departments/Sub-departments of Planning - Finance
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
2.1.1. On a daily basis, update premiums paid by entities, service providers, superior agencies for health insurance participants, financial authority, participants (including recording of health insurance premiums of health insurance participants guaranteed by the central government budget and social insurance, unemployment insurance funds) to management software by entity, social insurance codes for participants.
2.1.2. Consolidate data: at 00 a.m., software system shall consolidate data in Form No. D12b-TS, Form No. D12c-TS, Form No. D12d-TS; on a monthly basis, consolidate in Form No. D12b-TS, Form No. D12c-TS, and Form No. D12d-TS
2.1.3. Review and match collectable amount (Form No. C69a-HD), amount collected, amount to be collected (Form No. C83a-HD) of each entity to book, card - payment officials.
2.1.4. Before the 5th of each month, consolidate in Form No. D12b-TS, Form No. D12b-XD, Form No. D12b-HT for the previous month; cooperate with book, card - payment officials in examining, reviewing, and cross-examining collectable amount, amount collected, and amount to be collected on Form No. C69b-HD, Form No. C83b-HD, Form No. D11a-TS, Form No. D11a-XD, Form No. D12b-TS, Form No. D12b-XD, Form No. D11a-HT, Form No. D12b-HT and ensuring consistency and approving data.
2.2. Directors of planning - finance department shall, based on decentralization, functions, and powers, digitally sign regular, periodic schedules according to Appendix IV.
3. Social insurance benefit departments/sub-departments
On a monthly basis, cooperate with Departments/Sub-departments of Book, Card - Payment in cross-examining number of participants, number of participants whose health insurance premiums are paid by social insurance organizations by participation eligibility.
4. On a quarterly basis, before the 10th of the first month of the next quarter (in case of the 4th quarter, by January 25 of the next year), provincial/district social insurance shall cross-examine, review data, settle data on collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums; determining amount funding initial healthcare for entities, education institutions, amount serving as commissions for service providers/education institutions in order to ensure consistency with management software. Prepare a financial statement of the preceding quarter.
5. Director of Department of Book, Card - Payment, Director of Department of Finance - Accounting: digitally sign regular, periodic schedules and reports and request General Director to digitally sign according to Appendix IV.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Chapter V
PROCEDURES FOR UTILIZING, DEVELOPING PARTICIPANTS, AND MANAGING, ENCOURAGING ARREAR PAYMENTPlease sign up or sign in to your TVPLPro Membership to see English documents.
a) send notice on arrears payment request once every 10 days. If entities fail to pay arrears after two notices on arrears payment request have been sent, produce Form No. D04m-TS and send to Department of Inspection - Examination.
b) update inspection results on management software using Form No. 01-TTTD.
c) produce list of entities intentionally failing to pay social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums after having been inspected and post on mass media.
1.1.4. If entities are found to contain signs of violations or intentionally commit violations such as evasion of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance payment; failing to make payment corresponding to salaries of employees, failing to pay after collecting from employees, failing to pay in a timely manner, or failing to pay adequate amount; inaccurately declaring documents, request the director to hold professional inspection and take actions as per the law.
1.1.5. If entities are experiencing period of temporary suspension of contribution to pension funds and death benefits: obtain verification of labor - war invalids and social affairs authority and/or financial authority in accordance with Clause 2 Article 28 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labor - War Invalids and Social Affairs and Article 16 of Decree No. 115/ND-CP dated November 11, 2015.
Update reduced premium payment to pension fund and death benefits on management software.
1.2. Manage suspended entities and participants at entities
1.2.1. Update entity status on management software
Rely on national database on enterprise registration (https:dangkykinhdoanh.gov.vn) and documents under Circular No. 01/2021/TT-BKHDT dated March 16, 2021 of Ministry of Planning and Investment to identify status of the entities. Update status of entities, scan documents identifying enterprise status on management software. In regard to suspended entities that are suspended, delay interest calculation, entirely reduce the number of participants in the entities, acknowledge social insurance, health insurance, and unemployment insurance contribution of participants up to the payment date; request directors of provincial/district social insurance to approve on management software, to be specific:
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
b) Entities ceasing to operate at registered address: information on enterprise status shared by tax authority;
c) Entities whose business registration certificate is revoked as a result of tax administration coercion: Decision on revocation of business registration certificate provided by business registration authority (Appendix V-17 attached to Circular No. 01/2021/TT-BKHDT);
d) Entities filing for dissolution and entities filing for bankruptcy: Notice on ongoing dissolution procedures of enterprise sent by business registration authority (Appendix V-23 attached to Circular No. 01/2021/TT-BKHDT) or Decision initiating bankruptcy procedures of People's Court;
dd) Entities that have gone bankrupt or dissolved: Decision announcing bankruptcy of the court according to bankruptcy laws; Notice on dissolved enterprise sent by business registration authority (Appendix V-24 attached to Circular No. 01/2021/TT-BKHDT)
e) Entities without legal representatives or without individuals authorized by legal representatives: Written confirmation of Departments of Planning - Investment at request of Departments of Labor - War Invalids and Social Affairs or provincial People’s Committees according to Clause 6 Article 1 of Decree No. 61/2020/ND-CP.
1.2.2. In regard to entities resuming operation after suspension;
In regard to entities resuming operation within less than 6 months from the date on which they suspend operation; entities shall pay social insurance, health insurance, and unemployment premiums for employees in order to process social insurance benefits or verify social insurance contribution period for the purpose of relocation or retention; book, card - payment officials shall update data, scan documents, and append digital signature. Request directors of provincial/district social insurance to approve on management software.
In regard to entities resuming operation after more than 6 months from the date on which they suspend operation; book, card - payment officials shall update data, scan documents, and append digital signature. Request directors of provincial/district social authority to approve and request Vietnam Social Security to approve on management software.
1.3. On a monthly basis, consolidate Form No. B03-TS, Form No. B03a-TS, and Form No. B03b-TS of district, provincial, and nation-wide social insurance of the previous month.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Requests director of provincial social insurance to promulgate decision on irregular professional inspection for entities behind with payment or evading payment of social insurance, health insurance, unemployment insurance, labor accident and occupational disease premiums; failing to make payment or make adequate payment corresponding to salaries of employees or failing to make payment after collecting from employees, failing to make adequate payment or failing to make timely payment; inaccurately declaring documents or forging documents. Expedite inspection conclusion; transfer documents to competent authority to request inspection and actions as per criminal laws.
Article 37. Calculating interests of late social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance payment
1. Entities that are behind with payment of compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums for at least 30 days shall incur interests based on the unpaid compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease premiums.
2. Interests shall be calculated on the first day of each month.
3. Formula for calculating interests of late compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance payment:
Where:
Lcdi = Pcdi x k (VND) (1)
* Lcdi: late payment interests of compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums of the month i (VND).
* Pcdi: social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums that are not paid on a timely manner where interests in the month i are calculated (VND), determined as follows:
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
Where:
Plki: total social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums payable accumulated as of the month preceding the month i where interests are calculated (not including interests of late payment, arrears interests of previous periodsPlease sign up or sign in to your TVPLPro Membership to see English documents.
Interests of late payment of social insurance, unemployment insurance, labor accident and occupational disease insurance premiums:
kbhxh = 2 x 6,39%/12= 1,0650%
Interest rates of late payment of health insurance premiums: kbhyt = 2 x 6,5%/12 = 1,0833%
The formulas above are used to calculate interests of late payment of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums of Enterprise B as of March 1, 2016:
Interests of late payment of social insurance, unemployment insurance, labor accident and occupational disease premiums are 1.065.000 VND [(200.000.000 VND - 100.000.000 VND) x 1,0650%].
Interests of late payment of health insurance premiums are 162.495 VND [(35.000.000 VND - 20.000.000 VND) x 1,0833].
Total late payment interests payable of Enterprise B as of March of 2016 shall be 1.227.495 VND (1.065.000 VND + 162.495 VND).
Example 13: Calculate late payment interests of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums paid on a three-monthly or six-monthly basis (for simplicity, the example below only illustrates calculation of late payment interests of social insurance, unemployment insurance, labor accident and occupational disease insurance premiums. The calculation of late payment interests of health insurance premiums shall follow the same procedures).
Enterprise C pays social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums on a three-monthly basis (where the first month in the three-monthly basis starts from January of 2016). By the end of May of 2016, Enterprise C is 350.000.000 VND behindPlease sign up or sign in to your TVPLPro Membership to see English documents.
Using formula (2), social insurance, unemployment insurance, labor accident and occupational safety premium arrears for which interests are calculated (Pcd6) for each month of May and June of 2016 are: 140.000.000 VND (350.000.000 VND - 100.000.000 VND - 110.000.000 VND);
Assuming interest rates of late payment of social insurance premiums in Example 1 to be 1,0650%, using formula (1), interests of late payment of social insurance, unemployment insurance, labor accident and occupational disease insurance premiums of each month of May and June of 2016 (Lcd6) are 1.491.000 VND (140.000.000 VND x 1,0650%).
4. Interests of late payment of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums to be collected in a month, include: late payment interests accumulated as of the previous month carrying over and interests of late payment in that month determined according to Clause 3 of this Article.
Example 14. The same Enterprise B mentioned under Example 12 above, assuming that they fail to pay social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums, by April of 2016, in addition to 235.000.000 VND of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums payable by the end of February of 2016 and 240.000.000 VND of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums as of March and April of 2016 and 1.227.495 VND of late payment interests as of March of 2016, Enterprise B shall also incur late payment interests for arrearsPlease sign up or sign in to your TVPLPro Membership to see English documents.
Article 38. Pursuing mandatory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance arrears
4.2. Interests of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums shall be calculated as follows:
Where:
Ltt: interests of arrears;
v: number of months in the year j whose arrears are to be pursued;
y: number of years whose arrears are to be pursued;
Pttij: social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premium arrears of the month i in the year j;
Nij: payment evasion period in months from the initial month i of payment evasion in the year j to the month preceding the arrears pursuing month, determined using the formula below:
Nij = (T0 - Tij) - 1 (4)
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
T0: months where arrears are calculated (in calendar year);
Tij: months where Pttij payable arises (in calendar year);
Period of payment evasion of which interests are calculated (month)
Interests rates (%/month)
Interests
1
1/2015
50.000.000
15
1,065%
7.987.500
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
2/2015
60.000.000
14
1,065%
8.946.000
3
5/2015
65.000.000
11
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
7.614.750
4
6/2015
70.000.000
10
1,065%
7.455.000
Total
245.000.000
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
32.003.250
In case Enterprise M fails to pay social insurance arrears of 245.000.000 VND and arrears interests of 32.003.250 VND by May of 2016, by June of 2016, in addition to incurring social insurance arrears (245.000.000 VND) and interests (32.003.250 VND), social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums of June of 2016 and arrearsPlease sign up or sign in to your TVPLPro Membership to see English documents.
1. District social insurance: Based on the use of social insurance book template and health insurance card template and remaining quantity of social insurance book template and health insurance card template, predict the potential of developing social insurance, health insurance participants of the following year, produce use plan of social insurance book templates, health insurance card templates (Form No. K02-TS) and send to Department of Book, Card - PaymentPlease sign up or sign in to your TVPLPro Membership to see English documents.
5. Employees taking sick leave for at least 14 working days in a month according to social insurance laws shall not be required to incur social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums while still remain eligible for health insurance benefits.
6. In case employees take maternity leave for at least 14 working days in a month, entities and employees shall not be required to incur social insurance, unemployment insurance, labor accident and occupational disease premiums; this period shall be counted towards social insurance contribution, not be counted towards unemployment insurance contribution and during this period, social insurance authority pays health insurance for employees;
Duration of maternity leave shall be specified in social insurance book based on salaries contributing to social insurance of the month preceding the maternity leave. If employees receive a pay raise during maternity leave, the new salaries shall be applied.
If employees engaging in arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work according to the list of Ministry of Labor - War Invalids and Social Affairs or Ministry of Health or working in areas with regional allowance of 0,7 or higher take maternity leave, their maternity leave period shall be counted as period of engagement in arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work or period of working in areas with regional allowance of 0,7 or higher.
6.1. If employment contracts expire while employees are taking maternity leave, only the period from the date on which the employees take maternity leave to the date on which employment contracts expire shall be counted towards contribution to social insurance.
6.2. Maternity leave period of employees terminating employment contracts, work contracts, or resigning before giving birth or adopting children under 6 months of age shall not be counted towards contribution to social insurance.
6.3. If female employees return to work before maternity leave period ends, the period from the date on which the employees take maternity leave to the date on which they return to work prematurely shall be counted towards contribution to social insurance and the period from the date on which they return to work prematurely to the date on which maternity leave period is supposed to end shall not be counted and the employees and their entities shall incur social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance for this period.
6.4. If fathers or direct caregivers or surrogate mothers or surrogate fathers or direct caregivers receive maternity benefits without taking leave, the employees and their entities shall still be required to incur social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums.
7. If employees are detained, in custody, or temporarily suspended for the purpose of investigation or inspection for violation of the law, employees and their entities shall be allowed to suspend contribution to social insurance, unemployment insurance, labor accident and occupational disease insurance but shall still be required to incur monthly social insurance premiums equivalent to 4,5% of 50% of monthly salaries of employees as per the law. If competent authority verifies that the employees do not violate the law, employees and entities shall incur social insurance, unemployment insurance, labor accident and occupational disease insurance arrears based on monthly salaries contributing to compulsory social insurance and incur health insurance arrears based on salaries received and no interests shall be calculated for the arrears; if competent authority deems that the employees are guilty of violating the law, employees and entities are not required to incur social insurance, unemployment insurance, labor accident and occupational disease insurance arrears and health insurance arrears for detention period.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
b) Cases where voluntary social insurance, health insurance are refunded.
c) Entities transfer payment to collection accounts that are not under management of provincial, district social insurance authority.
d) Payment transferred by entities, individuals to collection accounts is not social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums.
dd) The State Treasury or banks record payment in the incorrect collection account.
- For cases under Sub-point a Point 3.1 of this Clause: requesting documents shall conform to Article 23.
- For cases under Sub-points b and e Point 3.1 of this Clause: Requesting documents shall consist of Form No. TK1-TS and:
+ Social insurance books for voluntary social insurance participants, all social insurance books for individuals with overlapping social insurance, unemployment insurance contribution periods.
+ Certified true copies or copies and original copies of death certificate in case of deceased individuals.
- In case of refunding health insurance premiums for multiple individuals of the same eligibility, People’s Committees of communes, service providersPlease sign up or sign in to your TVPLPro Membership to see English documents.
c) Directors of social insurance authority shall examine, sign, and store requesting documents on data archive of collection management software in order to report to superior social insurance authority as per the law.
3.2. Entities assigned to organize the printing of social insurance book template, health insurance card template
- Organize execution of plan for printing social insurance book template, health insurance card template according to regulations approved by the general director.
a) Establish Council for disposal of social insurance books, health insurance cards where heads of provincial social insurance act as Chairpersons, representatives of Departments of Planning - Finance; Departments/Sub-departments of Book, Card - PaymentPlease sign up or sign in to your TVPLPro Membership to see English documents.
1.3. When reducing contribution period or reducing social insurance, unemployment insurance, labor accident and occupational disease insurance premiums relative to what has been specified in social insurance books, specify the reduction in detail, verify the accumulated amounts or total contribution period in social insurance, unemployment insurance, labor accident and occupational disease insurance.
2. Merging of social insurance books and refund
If a person owning at least 2 social insurance books applies for merging of social insurance books, officials of Departments/Sub-departments of Book, Card - PaymentPlease sign up or sign in to your TVPLPro Membership to see English documents.
dd) In case of people awarded with titles such as “nghệ nhân nhân dân”, “nghệ nhân ưu tú” living in households where monthly income per capita is lower than the statutory pay rate, their health insurance cards shall be valid from the date that is specified under decision approving lists of competent state authorities.
e) In case of people who have donated organs, their health insurance cards shall be valid from the date on which they donate their organs.
g) In case of students:
- For students of formal education institutions:
+ For students in first grade: their health insurance cards shall be valid from October 1 of the first year of elementary school years;
+ For students in twelfth grade: their health insurance cards shall be valid until September 30 of that year.
- Students and learners of higher education institutions and vocational education and training facilities:
+ For students in the first year of the course: their health insurance cards shall be valid from the date on which they attend the course, except for cases where cards of students in twelfth grade are still valid;
+ For students in the final year of the course: their health insurance cards shall be valid until the final day of the month in which the course ends.
...
...
...
Please sign up or sign in to your TVPLPro Membership to see English documents.
1.7. guiding medical examination and treatment establishments accepting health insurance to look up information on health insurance cards on web portal for verifying health insurance.
2. Provincial social insurance is responsible for
2.1. collecting, issuing social insurance books, health insurance cards for social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance participants whose premiums are directly collected by provincial social insurance.
2.2. assigning and decentralizing according to this document with respect to departments affiliated to provincial social insurance, sub-departments affiliated to district social insurance.
2.3. consolidating and reporting collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, and arrears interests; issuing social insurance books, health insurance cards on a quarterly, yearly basis as per the law.
2.4. guiding, examining, and expediting collection, issuance of social insurance books, health insurance cards of district social insurance.
2.9. adequately and promptly providing information, documents relating to payment, receiving of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance at request of competent authority.
3.2. Center of information technology is responsible for
a) developing management software in a manner adhering to this document; guiding, implementing, and dealing with issues during software usage.
b) securing, decentralizing in order to closely manage software data. According to regulations, officials that have recorded data are not allowed to alter data; only heads of professional departments are allowed to alter data after consulting directors of social insurance in writing in the same financial year.
c) managing, operating software, information technology infrastructures; ensuring connectivity, information sharing of relevant data of entities, enterprises, and the general public.
File gốc của Integrated document No. 2525/VBHN-BHXH dated August 15, 2023 Decision on Procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card đang được cập nhật.
Integrated document No. 2525/VBHN-BHXH dated August 15, 2023 Decision on Procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card
