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

DECISION 1

PROCEDURES FOR COLLECTING SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGING SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD

Decision No. 595/QD-BHXH dated April 14, 2017 of the General Director of the Vietnam Social Security promulgating procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card coming into force from July 1, 2017 is amended by:

Decision No. 888/QD-BHXH dated July 16, 2018 of the General Director of Vietnam Social Security on amendment to the procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card attached to Decision No. 595/QD-BHXH, coming into force from July 1, 2018.

Decision No. 505/QD-BHXH dated March 27, 2020 of the General Director of Vietnam Social Security on amendment to the procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card attached to Decision No. 595/QD-BHXH, coming into force from May 1, 2020.

Decision No. 1040/QD-BHXH dated August 18, 2020 of the General Director of Vietnam Social Security promulgating sample report on employment and list of participants to social insurance, health insurance, unemployment insurance, coming into force from August 18, 2020.

Decision No. 811/QD-BHXH dated August 16, 2021 of the General Director of Vietnam Social Security on amendment to Clause 3 Article 3 of the procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card attached to Decision No. 595/QD-BHXH, coming into force from May 1, 2020.

Decision No. 490/QD-BHXH dated March 28, 2023 of the General Director of Vietnam Social Security on amendment to the procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card attached to Decision No. 595/QD-BHXH dated April 14, 2017 of the General Director of Vietnam Social Security and amendment to Article 1 of Decision No. 505/QD-BHXH dated March 27, 2020 of the General Director of Vietnam Social Security, coming into force from April 1, 2023.

...

...

...

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;

...

...

...

Pursuant to Official Dispatch No. 5480/VPCP dated July 7, 2020 of the Office of the Government promoting the application of National Public Service Portal; Official Dispatch No. 2999/LDTBXH-VL dated August 11, 2020 of the Ministry of Labor - War Invalids and Social Affairs on provision of employment declaration service and procedures for registering, adjusting premium payment to social insurance, health insurance, and unemployment insurance;

Pursuant to Decision No. 06/QD-TTg dated January 6 ,2022 of the Prime Minister approving the Scheme for “Developing data application regarding population, identification, and electronic authentication serving national digital transformation of 2022 - 2025 period and vision to 2030;

At request of Director of Department of Book, Card - Payment.

HEREBY DECIDES:

Article 1.The Procedures for collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; managing social insurance book, health insurance card are attached hereto.

Article 2. 3 Decision No.595/QD-BHXH coming into force from July 1, 2017, replacing Decision No. 959/QD-BHXH dated September 9, 2015. Documents previously promulgated by the Vietnam Social Security and contradicting this Decision are expired.

Article 3.Director of Department of Book, Card - Payment, Chief of Office, heads of entities affiliated to the Vietnam Social Security; director of social insurance of provinces and central-affiliated cities are responsible for the implementation of this Decision./.

PROCEDURES

...

...

...

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. 4 This document guides applications, forms, professional procedures, rights and responsibilities of individuals, agencies, entities, and social insurance authority in collecting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; issuing, recording, managing, and using social insurance book, health insurance card. .

2. Managing of collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; issuance, recording, management, and use of social insurance book and health insurance card in armed forces shall be guided by the Ministry of National Defense and Ministry of Public Security, appropriate to the specifics of each Ministry, and compliant with guidelines under this document in order to implement policies on social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance on a nation-wide level.

Article 2. Definitions

1. Abbreviations

1.1. BHXH: stands for “bảo hiểm xã hội” (social insurance).

1.2. BHTN: stands for “bảo hiểm thất nghiệp” (unemployment insurance).

...

...

...

1.4. BHTNLD, BNN: stands for “bảo hiểm tai nạn lao động, bệnh nghề nghiệp” (labor accident and occupational disease insurance).

1.5. UBND: stands for “Ủy ban nhân dân” (People’s Committee).

1.6. 5 Service providers mean organizations authorized by social insurance authorities to collect social insurance, unemployment insurance, and health insurance payments made by agencies, entities, organizations, employers, and individuals as per the law.

1.7. KH-TC: stands for “Kế hoạch - Tài chính” (Planning - Finance).

1.8. Provincial BHXH: generally refers to social insurance of provinces and central-affiliated cities.

1.9. District BHXH: generally refers to social insurance of districts, district-level towns, cities.

1.10. HDLD: stands for “hợp đồng lao động” (employment contract).

1.11. HDLV: stands for “hợp đồng làm việc” (working contract).

1.12. CNTT: stands for “công nghệ thông tin” (information technology).

...

...

...

2. Definition

Terms below are construed as follows:

2.1. 6 Entities: generally refers to agencies, units, enterprises, organizations employing, managing participants of compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance.

2.2. Participants: mean employees participating in compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; individuals participating in voluntary social insurance, health inssurance; unless otherwise specified.

2.3. 7 (annulled)

2.4. 8 Pursuing premium arrears: means to collect premiums in cases of failure to pay adequate premiums or appropriation of premiums paid to social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance in accordance with Circular No. 20/2016/TT-BTC of the Ministry of Finance dated February 3, 2016 of the Minister of Finance.

2.5. Refund: means an action taken by social insurance authorities to return amount that is identified as amount other than premium payment to social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance or overpaid premiums to the paying agencies, entities, individuals.

2.6. 9 Document reception: means the Department for reception and return of administrative procedure results utilizing single-window system, connected single-window system in provincial, district social insurance.

2.7. Copies: means duplicates created by photocopying original copies or typewritten duplicates containing the exact contents as the master registers.

...

...

...

2.8. Original copies: mean documents, instruments issued, re-issued by competent agencies, organizations; documents, instruments of individuals and sealed by competent agencies, organizations.

2.9. Certified documents: mean documents, instruments, contracts, transactions certified as per the law.

2.10. Document compositions under this document if not elaborated shall be construed as original copies, copies and original copies for comparison, certified copies, or copies extracted from master registers.

2.11. 11 social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance 10 arrears: mean social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums of entities, labor - war invalid and social affair authorities, financial authorities, and participants that have not been paid in a timely manner (including late payment interest).

2.12. 12 Verified social insurance book: means period of participation in social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance that has been settled and recorded with participant’s premiums.

2.13. Social insurance code: means unique identification number of participants issued by social insurance authorities and specified on social insurance book, health insurance card.

2.14. Name of professional social insurance departments of district social insurance is name of professional operations stipulated by Vietnam Social Security (including departments with multiple functions and tasks).

2.15 Chapters, Sections, Articles, Clauses, Points, Sub-points, and forms referred to under this document without a source shall be construed as from this document.

2.16. 13 Sub-departments of Book, Card - Payment Management: mean professional departments established under Decision No. 2355/QD-BHXH dated September 16, 2022 of the Vietnam Social Security.

...

...

...

Article 3. Decentralization

1. Collecting social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums

1.1. District social insurance shall

a) collect social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums from entities in their district according to assignment of provincial social insurance.

b) resolve arrears pursuit and refund of social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums; temporarily suspend contribution to pension fund and death benefits of entities, participants in social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance collected by district social insurance.

c) collect health insurance financing, voluntary social insurance financing by state budget according to state budget decentralization.

d) collect voluntary social insurance; collect health insurance of health insurance participants in the district.

dd) collect health insurance paid for by state budget; record health insurance premiums of entities paid for by social insurance fund, unemployment fund, central government budget assisting students, learners attending education institutions managed by ministries, central agencies according to decentralization of provincial social insurance.

1.2. Provincial social insurance shall

...

...

...

b) resolve arrears pursuit and refund of social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums; temporarily suspend contribution to pension fund and death benefits of entities, participants in social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance collected by provincial social insurance.

c) collect health insurance financing, voluntary social insurance financing of state budget.

d) collect health insurance paid for by state budget; record health insurance premiums of entities paid for by social insurance fund, unemployment fund, central government budget assisting students, learners attending education institutions managed by ministries, central agencies.

dd) 15 collect voluntary social insurance premiums; collect health insurance premiums of local health insurance participants.

1.3. Vietnam Social Security shall

a) receive financing of central government budget for health insurance, unemployment insurance.

b) receive social insurance premium payments made by central government budget for individuals working before 1995.

2. Issuing, recording, and verifying social insurance book

2.1. District social insurance shall

...

...

...

b) process application for addition of periods of exemption to social insurance payment and adjustment of arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work before January 1, 1995 assigned by provincial social insurance.

2.2. Provincial social insurance shall

a) 17 issue, re-issue, verify social insurance book, and record period of unemployment insurance payment without receiving unemployment benefits, specify period of participation in social insurance, unemployment insurance, or labor accident and occupational disease insurance for employees at entities under collection responsibility of provincial social insurance; individuals benefiting from social insurance or retaining their participation in social insurance, unemployment insurance, or labor accident and occupational disease insurance in other districts, provinces.

b) process application for addition of periods of exemption to social insurance payment and adjustment of arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work before January 1, 1995.

3. Issuing health insurance card

3.1. 18 District social insurance shall: issue, re-issue, replace health insurance cards for health insurance participants collected by district social insurance.

3.2. Provincial social insurance shall: issue, re-issue, replace health insurance cards for health insurance participants collected by provincial social insurance and unemployment insurance beneficiaries in the provinces.

3.3. 19 District, provincial social insurance shall: Re-issue, replace health insurance card without changing information using form attached to Decision No. 1666/QD-BHXH dated December 3, 2020 of the General Director of Vietnam Social Security for health insurance participants in other districts, provinces.

4. 20 (annulled)

...

...

...

PARTICIPANTS, PREMIUMS, AND PAYMENT METHODS

Section 1. COMPULSORY SOCIAL INSURANCE

Article 4. Participants according to Article 2 of the Law on Social Insurance and guiding documents, to be specific:

1. Employees who are Vietnamese nationals shall participate in compulsory social insurance, including:

1.1. Employees working under indefinite-term, fixed-term, seasonal employment contracts or employment contracts for specific work from 3 months to less than 12 months, including employment contracts signed between entities and legal representative of individuals below 15 years of age according to labor laws;

1.2. Employees working under fixed-term employment contract from 1 month to less than 3 months (starting from January 1, 2018);

1.3. Officials, public officials, and public employees according to regulations on officials, public officials, and public employees;

1.4. Employees working in national defense, public security, in cryptography organizations for cases where social insurance of Ministry of National Defense, Ministry of Public Security delegates to provincial social insurance;

1.5. Enterprise managers, coordination managers of cooperatives receiving salaries;

...

...

...

1.7. Vietnamese guest workers according to the Law on Vietnamese Guest Worker participating in compulsory social insurance according to Decree No. 115/2015/ND-CP November 11, 2015 of the Government elaborating the Law on Social Insurance regarding compulsory social insurance for the contracts below:

a) Contracts for bringing employees overseas as guest workers signed with enterprises providing services bringing Vietnamese overseas as guest workers, occupational organizations allowed to bring Vietnamese overseas as guest workers;

b) Contracts for bringing employees overseas as workers signed with enterprises awarded with contracts, designated as contractors, or organizations, individuals making outward investment and bringing Vietnamese overseas as guest workers;

c) Contracts for bringing employees overseas as guest workers for professional training and internship signed with enterprises providing services bringing Vietnamese overseas as guest workers for professional training and internship;

d) Personal contracts.

1.8. Individuals benefiting from maternal or paternal policies at Vietnamese representative missions in foreign countries according to Clause 4 Article 123 of the Law on Social Insurance;

1.9. Employees under Points 1.1, 1.2, 1.3, 1.4, 1.5, and 1.6 of this Clause seconded to study, attend internship, work in Vietnam and in foreign countries while receiving salaries in Vietnam and eligible for compulsory social insurance;

2. 21 Employees that are foreign citizens working in Vietnam shall participate in compulsory social insurance if they possess work permit or license to practice or permit to practice issued by Vietnamese competent authority and work under indefinite term employment contracts or fixed-term employment contracts for at least 1 year signed with employers in Vietnam. Employees that are reassigned within the enterprise according to Clause 1 Article 3 of Decree No. 11/2016/ND-CP dated February 3, 2016 of the Government elaborating the Labor Code and employees that reach retirement age according to Clause 1 Article 187 of the Labor Code shall not participate in compulsory social insurance.

3. Employers participating in compulsory social insurance include: state authorities, professional entities, people’s armed forces; political organizations, socio-political organizations, socio-political-occupational organizations, socio-occupational organizations, other social organizations; foreign agencies, organizations, international organizations operating in Vietnamese territory; enterprises, cooperatives, household businesses, cooperative groups, other organizations, and individuals hiring, employing employees under employment contracts.

...

...

...

a) Individuals receiving monthly pension;

b) Individuals receiving monthly allowance according to Decree No. 09/1998/ND-CP dated January 23,1998 of the Government and Decree No. 50/CP dated July 26, 1995 of the Government;

c) Individuals receiving monthly benefits for loss of earning capacity;

d) Individuals receiving monthly benefits according to Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister; Decision No. 613/QD-TTg dated May 6, 2010 of the Prime Minister;

dd) Servicemen, people’s public security, individuals engaging in cryptography work and receiving monthly allowance according to Decisions of the Prime Minister: Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 38/2010/QD-TTg dated May 6, 2010; Decision No. 53/2010/QD-TTg dated August 20, 2010; Decision No. 62/2011/QD-TTg dated November 9, 2011.

Article 5. Premium and payment responsibility according to Article 85 and Article 86 of the Law on Social Security and guiding documents, to be specific:

1. Premiums and responsibilities of employees

1.1. Employees under Points 1.1, 1.2, 1.3, 1.4, 1.5, and Sub-point b Point 1.7 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 8% of their monthly salary to pension fund and death benefits.

1.2. Employees under Point 1.6 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 8% of statutory pay rate to pension fund and death benefits.

...

...

...

1.4. Employees under Point 1.8 Clause 1 Article 4 shall, on a monthly basis, pay a premium equivalent to 22% of monthly salaries to social insurance in case of employees who have already participated in compulsory social insurance; 22% of twice the statutory pay rate for employees who have not participated in compulsory social insurance or have participated in compulsory social insurance and received lump-sum social insurance payout.

1.5. 22 Employees under Clause 2 Article 4 shall: from January 1, 2022, pay a premium equivalent to 8% of monthly salaries to pension fund and death benefits.

1.6. Employees under Clause 1 Article 4 and employees retaining their period of participation in compulsory social insurance and having 6 more months until they are eligible for pensions or monthly death benefits shall: pay a premium equivalent to 22% of the monthly salaries that are paid to compulsory social insurance of employees before retirement or death to pension fund and death benefits.

2. Premiums and responsibilities of entities under Clause 3 Article 4

2.1. Entities shall, on a monthly basis, using salaries paid to social insurance of employees under Points 1.1, 1.2, 1.3, 1.4, 1.5, and Sub-point b Point 1.7 Clause 1 Article 4, pay:

a) 3% to sickness and maternity fund;

b) 14% to pension funds and death benefits.

2.2. Entities shall, on a monthly basis, pay a premium equivalent to 14% of statutory pay rate to pension funds and death benefits of employees under Point 1.6 Clause 1 Article 4.

2.3. 23 Entities shall, on a monthly basis, using salaries of employees under Clause 2 Article 4 paid to social insurance, pay:

...

...

...

b) 14% to pension funds and death benefits from January 1, 2022.

Article 6. Monthly salaries paid to compulsory social insurance according to Article 89 of the Law on Social Insurance and guiding documents, to be specific:

1. Salaries regulated by the Government

1.1. Salaries of employees subject to salary regulations of the Government constituting compulsory social insurance premiums shall be salaries based on ranks, levels, military ranks, position allowance, seniority pay exceeding the bracket, and professional seniority pay (if any). These salaries are calculated based on statutory pay rate.

Monthly salaries paid to compulsory social insurance under this Point includes retention difference coefficient according to salary laws.

1.2. 24 Salaries of employees under Point 1.6 Clause 1 Article 4 constituting social insurance premium shall be statutory pay rate (VND).

2. Salaries decided by entities

2.1. From January 1, 2016 to December 31, 2017, monthly salaries paid to compulsory social insurance shall be salaries and salary-based allowance according to Clause 1 and Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH dated November 16, 2015 of the Ministry of Labor - War Invalids and Social Affairs.

Salary-based allowance under Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH means salary-based allowances that compensate for working conditions, job complexity, living conditions, job attractiveness which are not adequately accounted for under salaries negotiated under employment contracts such as position, title allowance; responsibility allowance, allowance for arduous, toxic, hazardous work; seniority pay; region-based allowance; relocation allowance; incentive allowance, and allowances of similar nature.

...

...

...

2.3. Monthly salaries paid to compulsory social insurance do not include other policies and benefits such as bonus according to Article 103 of the Labor Code, initiative rewards; mid-shift meal allowance; mileage, telephone, travel, accommodation, childcare, parenting allowance; amount supporting employees having deceased relatives, employees having relatives getting married, employees on their birthday, employees facing difficult situations as a result of labor accident or occupational diseases, and other allowances, support stated as separate sections under employment contracts according to Clause 11 Article 4 of Decree No. 05/2015/ND-CP.

2.4. Monthly salaries paid to compulsory social insurance for enterprise managers receiving salaries according to Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP mean salaries decided by enterprises, except for managerial public employees in single-member limited liability companies that are wholly-owned by the state.

Monthly salaries paid to compulsory social insurance for managerial individuals of cooperatives receiving salaries according to Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP mean salaries decided by General Meeting of Members.

2.5. Monthly salaries paid to compulsory social insurance for part-time representative individuals of state ownership in economic groups, corporations, wholly state-owned companies after equitization; multi-member limited liability companies shall be salaries according to regulations of agencies, organizations that they were working prior to being designated as representative for state ownership.

Monthly salaries paid to compulsory social insurance for full-time representative individuals of state ownership in groups, corporations, companies shall be salaries according to regulations decided by the groups, corporations, and companies.

2.6. The monthly salaries paid to compulsory social insurance under this Clause shall not be lower than region-based minimum wages of employees doing the simplest tasks or holding the simplest positions in regular working conditions.

a) 25 (annulled)

b) 26 (annulled)

3. If monthly salaries paid to compulsory social insurance under this Article is higher than 20 times the statutory pay rate, the monthly salaries paid to compulsory social insurance shall equal 20 times the statutory pay rate.

...

...

...

1. Monthly payment

On a monthly basis, at most by the last day of the month, entities shall form compulsory social insurance premiums from monthly salary funds of employees participating in compulsory social insurance and from monthly salaries paid to compulsory social insurance of employees and transfer the premiums to collecting accounts of social insurance authority opened at banks or State Treasury.

2. 27 Entities that are enterprises, cooperatives, household businesses, artels engaging in agriculture, forestry, aquaculture, salt farming where salary is paid per product or at a fixed rate shall register payment on a monthly basis, a three-monthly basis, a six-monthly basis to social insurance authority; social insurance authority shall cooperate with labor authority in conducting physical inspections prior to deciding on payment methods of the entities. Entities shall transfer adequate premiums to social insurance fund by the final day of whichever payment methods that they chose.

3. Area-based payment

3.1. Entities whose headquarter is located in a province shall pay social insurance premiums in that province depending on decision of provincial social insurance.

3.2. 28 An enterprise’s branch shall pay social insurance premiums within the area where the branch is operating or at the parent company.

4. In regard to employees under Sub-points a, c, and d Point 1.7 Clause 1 Article 4, payments shall be made on a three-monthly basis, a six-monthly basis, a twelve-monthly, or as a lump-sum advance according to time limit under contracts for bringing employees overseas as guest workers. Employees shall pay directly to social insurance authority before traveling abroad as guest worker or via entities, professional organizations that bring the employees overseas as guest worker.

4.1. If employees pay social insurance premiums via entities or professional organizations that bring employees overseas as guest worker, the entities and professional organizations shall collect and pay social insurance on behalf of the employees and register payment methods to social insurance authority.

4.2. If employees have their employment contracts renewed in host countries, social insurance shall be paid according to methods under this Article or after returning to Vietnam to social insurance authority.

...

...

...

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;

...

...

...

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;

...

...

...

1.4. Twelve-monthly payment;

1.5. Lump-sum payment for up to 5 years;

1.6. 2 9 Lump-sum payment for remaining years for social insurance participants who satisfy age requirements for pension but require less than 10 additional years (120 months) of social insurance participation before they have 20 years of participation in order to receive pension. If participants are participating in compulsory social insurance, lump-sum payment of social insurance premiums shall be made for remaining years on the month from which they are old enough to receive pensions.

Example 1: Mrs. A, as of March, 2017, is 55 years old and has contributed to social insurance for 15 years and 9 months. Mrs. A wishes to continue her participation in voluntary social insurance in order to receive monthly pensions and chooses monthly payment. As of April, 2017, Mrs. A is 55 years and 1 month old and has contributed to social insurance for 15 years and 10 months. On May, 2017, Mrs. A chooses to make a lump-sum payment for the remaining 4 years and 2 months in May. Thus, by the end of May, 2017, Mrs. A is 55 years and 2 months, has contributed to social insurance for 20 years. Mrs. A shall start to receive pensions from June, 2017.

2. If social insurance participants are old enough to retire as per the law and have more than 10 additional years of contribution to social insurance and wish to continue, they shall pay voluntary social insurance under any of the methods detailed under 1.1, 1.2, 1.3, 1.4, and 1.5 Clause 1 of this Article until they have less than 10 months left of social insurance participation at which point they can make a lump-sum payment for the remaining years in order to receive pension in accordance with Point 1.6 Clause 1 of this Article.

Example 2: Mr. B, as of August, 2016, is 60 years old and has contributed to social insurance for 8 years. Mr. B wishes to continue his participation in voluntary social insurance in order to receive monthly pension and chooses to pay once every two years from September, 2016 to August, 2018. As of September, 2018, Mr. B has contributed to social insurance for 10 years and makes a lump-sum payment for the remaining 10 years. Thus, as of September, 2018, Mr. B has contributed to social insurance for 20 years and eligible for pension as per the law. Mr. B starts to receive pension from October, 2018.

3. Change to payment method of voluntary social insurance

3.1. Participants in voluntary social insurance are allowed to change payment methods when they have fulfilled their previous payment methods.

3.2. If participants in voluntary social insurance choose any of the methods under Clause 1 of this Article and are eligible for making a lump-sum payment for remaining years (60 years of age for men, 55 years of age for women, and at most 10 years left of social insurance), they can make a lump-sum payment for remaining years in order to receive pension as soon as they are eligible without having to wait until they have fulfilled previously chosen method.

...

...

...

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).

...

...

...

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).

...

...

...

- 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).

...

...

...

- 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.

...

...

...

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).

...

...

...

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;

...

...

...

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);

...

...

...

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.

...

...

...

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.

...

...

...

- 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.

...

...

...

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 providers 30 ;

3.2. On a three-monthly, six-monthly, and twelve-monthly basis, social insurance authority shall consolidate and send information on financing beneficiaries, amount payable of beneficiaries, and financing amount (form No. D06-TS) to financial authority in order to transfer expenditure to social insurance fund;

3.3. Financial authority shall, based on budget decentralization of local government, consolidated information on voluntary social insurance participants, and state budget expenditure for financing transferred to by social insurance authority, transfer expenditure to social insurance fund on a quarterly basis; transfer all financing expenditure of a year to social insurance fund by December 31 at the latest.

...

...

...

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;

...

...

...

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.

...

...

...

Article 16.31Payment method

On a monthly basis, employers shall submit unemployment insurance premiums and premiums extracted from salaries of employees to unemployment insurance fund.

Section 4. HEALTH INSURANCE

Article 17. Health insurance participants according to Article 12 of the Law on Health Insurance and guiding documents, to be specific:

1. Participants whose premiums are paid by employees and entities include:

1.1. Employees working under indefinite term employment contracts, fixed-term employment contracts for at least 3 months, employees who manage enterprises, manage and coordinate cooperatives and receive salaries, work in agencies, entities, and organizations under Clause 3 Article 4.

1.2. Officials, public officials, and public employees according to regulations on officials, public officials, and public employees.

1.3. Part-time employees in communes, wards, town-level cities according to regulations and law on officials and public officials.

1.4. Participants whose premiums are paid by employees, local police authority, local government include:

...

...

...

b) Employees in police forces.

c) Employees working under indefinite term employment contracts, fixed-term employment contracts for at least 3 months.

2. Participants whose premiums are paid by social insurance organizations include:

2.1. Individuals receiving monthly pension, benefits for loss of earning capacity;

2.2. Individuals receiving social insurance payout due to labor accident - occupational diseases and not working or earning at entities;

2.3. Retired employees receiving sickness benefits in accordance with regulations on social insurance as a result of illnesses requiring prolong treatment in accordance with regulations of the Minister of Health; Rubber workers receiving monthly benefits under Decision No. 206/CP dated May 30, 1979 of the Council of the Government (currently the Government);

2.4. 32 (annulled)

2.5. Retired officials of wards, communes, town-level cities receiving monthly social insurance payout;

2.6. Individuals receiving unemployment benefits;

...

...

...

3. Participants whose premiums are paid by the state budget include:

3.1. Retired officials of wards, communes, town-level cities receiving monthly payout from state budget, including individuals under Decision No. 130/CP dated June 20, 1975 of the Council of the Government (currently the Government) and Decision No. 111/HDBT dated October 13, 1981 of the Council of the Government (currently the Government);

3.2. Individuals ceasing to receive benefits for loss of earning capacity and receiving monthly payout from state budget according to Decision No. 613/QD-TTg dated June 1, 2010 of the Prime Minister; Decision No. 91/2000/QD-TTg dated July 4, 2000 of the Prime Minister;

3.3a. 33 Individuals serving the Revolution war according to Ordinance on benefits for individuals serving the Revolution war.

3.3b. 34 Veterans, including:

a) Veterans joining the resistance war before April 30, 1975 according to Clauses 1, 2, 3, and 4 of Decree No. 150/2006/ND-CP dated December 12, 2006 of the Government amended by Clause 1 Article 1 of Decree No. 157/2016/ND-CP dated November 24, 2016 of the Government.

b) Veterans joining the resistance war after April 30, 1975 according to Clause 5 Article 2 of Decree No. 150/2006/ND-CP dated December 12, 2006 of the Government and Clause 1 Article 1 of Decree No. 157/2016/ND-CP dated November 24, 2016 of the Government, including:

- Servicemen and employees of national defense sector receiving payout according to Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister;

- Officers, non-commissioned officers, servicemen, soldiers, employees of national defense sector participating in national defense war, executing international missions in Cambodia, assisting Laos and working in agencies, organizations, enterprises after April 30, 1975 (without receiving payout according to Decision No. 62/2011/QD-TTg);

...

...

...

- Militia, self-defense forces serving the war after April 30, 1975 and receiving payout according to Decision No. 62/2011/QD-TTg.

3.3c. 35 Individuals joining resistance war and protecting the country include:

a) Individuals joining the resistance war against the American and receiving payout according to:

- Decision No. 290/2005/QD-TTg dated November 1, 2005 of the Prime Minister; or

- Decision No. 188/2007/QD-TTg dated December 6, 2007 of the Prime Minister; or

- Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister;

b) Individuals receiving payout in accordance with Decision No. 62/2011/QD-TTg other than war veterans under Point 3.3b Clause 3 of this Article;

c) Officials and soldiers of people's public security joining the resistance war against the American, working in the people’s public security for less than 20 years and having retired or discharged and receiving payout in accordance with Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister;

d) Young pioneers receiving payout in accordance with Decision No. 170/2008/QD-TTg dated December 18, 2008 of the Prime Minister, Decision No. 40/2011/QD-TTg dated July 27, 2011 of the Prime Minister, and Decree No. 112/2017/ND-CP dated October 6, 2017 of the Government;

...

...

...

3.4. Members elected to hold positions in the National Assembly, members of the People’s Councils of all levels;

3.5. Children under 6 years old (including children living in the area, children who are relatives to personnel of armed forces as per the law, regardless of residence location);

3.6. Individuals eligible for monthly social insurance payout according to Decree No. 136/2013/ND-CP dated October 21, 2013 of the Government, Decree No. 06/2011/ND-CP dated January 14, 2011 of the Government, and Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government;

3.7. 36 Individuals living in poor households based on income criteria, individuals living in multidimensional poor households lacking health insurance in accordance with Decision No. 59/2015/QD-TTg dated November 19, 2015 of the Prime Minister and other decisions of competent authority amending or replacing poverty lines applicable from time to time; ethnic minorities living in areas with disadvantaged socio-economic conditions; individuals living in areas with especially disadvantaged socio-economic conditions; individuals living in islands, island districts according to Resolutions of the Government, Decisions of the Prime Minister.

3.8. Relatives of individuals serving the war such as biological parents, spouses, children of war martyrs; individuals taking care of martyrs;

3.9. Relatives of individuals serving the resistance war, other than those under Point 3.8 of this Clause, including:

a) Biological parents, spouses, children from 6 years of age to less than 18 years of age or of 18 years of age if they still pursue education or are severely disabled, especially severely disabled of: individuals serving the resistance war before January 1, 1945; individuals serving the resistance war from January 1, 1945 to the August revolution of 1945; individuals holding the titles of “Anh hùng Lực lượng vũ trang nhân dân”, “Anh hùng Lao động trong thời kỳ kháng chiến”; war invalids suffering from at least 61% reduced earning capacity; individuals serving the resistance war, infected with toxic chemicals, and suffering from at least 61% reduced earning capacity;

b) Biological children of above 6 years of age of individuals serving the resistance war infected with toxic chemicals, suffering from defects or malformations due to toxic chemicals and unable to act by themselves in daily activities or suffering from reduced ability to act by themselves.

3.10. Individuals donating their bodies in accordance with regulations on donation, harvesting, grafting of tissues, human organs, body donation;

...

...

...

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.

...

...

...

3.15. 37 Relatives of officers, non-commissioned servicemen, servicemen, soldiers serving active duty, professional officers, corporals and technical officers, corporals serving people’s public security forces, people’s public security learners, corporals, individuals engaging in cryptography work and receiving salaries as servicemen, cryptography learners benefiting from policies and regulations applicable to attendees of military and police schools, including:

a) Biological parents; biological parents of spouses; legal caregivers; legal caregivers of spouses;

b) Spouses;

c) Biological children, legally adopted children from exceeding 6 years of age to less than 18 years of age, legally adopted children from 18 years of age still pursuing full-time education.

3.16. 38 Individuals from 80 years of age receiving monthly death benefits according to social insurance laws.

4. Participants whose premiums are partially financed by the state budget include:

4.1. Individuals living in near-poor households;

4.1a. 39 Individuals living in multidimensional poor households that do not fall under the scope of Point 3.7 Clause 3 of this Article.

4.2. Students and learners pursuing education in education institutions within national education system, including students pursuing civil courses in people’s public security schools;

...

...

...

5. Participants in household health insurance include:

5.1. 40 Individuals registered in the same permanent residence registration, other than those mentioned under Clauses 1, 2, 3, 4, and 8 of this Article and individuals filing for temporary absence.

5.2. 41 Individuals registered in the same temporary residence registration, other than those mentioned under Clauses 1, 2, 3, 4, and 8 of this Article and individuals participating in health insurance in accordance with Point 5.1 of this Article.

5.3. 42 Individuals below eligible for participation in household health insurance:

a) Dignitaries, sub-dignitaries, monks;

b) Individuals living in social protection facilities not receiving health insurance financing from state budget.

6. Other individuals according to regulations of competent authority.

7. If an individual corresponds to multiple cases described under this Article, the first case that he/she corresponds to shall prevail.

7.1. Biological children, adopted children under 6 years of age of armed force’s personnel participating as children under 6 years of age according to Point 3.5 Clause 3 of this Article, named under list of health insurance participants by People’s Committees of communes, and having health insurance paid for by local government budget;

...

...

...

8. 43 Participants whose premiums are paid by employers

8.1. Relatives of national defense employees, officials serving in the military.

8.2. Relatives of police employees serving in people’s public security forces.

8.3. Relatives of individuals engaging in other tasks in cryptography organizations.

Article 18. Premiums and responsibility for paying health insurance premiums of participants according to Article 13 of the Law on Health Insurance and guiding documents, to be specific:

1. Participants under Point 1.1 and Point 1.2 Clause 1 Article 17: monthly premiums equal to 4,5% of monthly salaries, where employers contribute 3% and employees contribute 1,5%. Monthly salaries contributed to health insurance shall be monthly salaries contributed to compulsory social insurance under Article 6.

In regard to participants under Point 1.4 Clause 1 Article 17: Monthly premiums shall equal 4,5% of monthly salaries depending on position and title allowance, seniority pay exceeding the bracket (for employees adhering to salary regulations of the Government) or 4,5% of monthly salaries under employment contracts (for employees receiving salaries and wages according to regulations of employers); where local police authority and local government pay 3% and employees pay 1,5%.

2. Participants under Point 1.3 Clause 1 Article 17: monthly premiums shall equal 4,5% of statutory pay rate where People’s Committees of communes pay 3% and employees pay 1,5%.

3. Participants under Point 2.1 Clause 2 Article 17: monthly premiums shall equal 4,5% of pension, benefits for loss of earning capacity and be paid by social insurance authority.

...

...

...

5. Participants under Point 2.6 Clause 2 Article 17: monthly premiums shall equal 4,5% of unemployment benefits and be paid by social insurance authority.

6. Participants under Point 2.7 Clause 2 Article 17: monthly premiums shall equal 4,,5% of monthly salaries prior to maternal leave and be paid by social insurance authority.

7. 45 Participants under Points 3.1, 3.3a, 3.3b, 3.3c, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10, 3.12, 3.13, 3.15, and 3.16 Clause 3 Article 17 and participants living in near-poor households eligible for financing provided by the state budget covering 100% of premiums under Point 4.1 Clause 4 Article 17: monthly premiums shall equal 4,5% of statutory pay rate and be paid by state budget.

8. Participants under Point 3.11 Clause 3 Article 17: monthly premiums shall equal 4,5% statutory pay rate and be paid by agencies, organizations, entities granting scholarships.

Participants under Point 3.14 Clause 3 Article 17: monthly premiums shall equal 4,5% of salaries based on ranks, position allowance, seniority pay exceeding the bracket, and professional seniority pay (if any).

9. Participants under Point 3.2 Clause 3 Article 17: monthly premiums shall equal 4,5% of statutory pay rate and be paid by social insurance authority from expenditure on monthly pension, social insurance payout financed by the state budget.

10. 46 Participants under Points 4.1, 4.1a Clause 4 Article 17: monthly premiums shall equal 4,5% of statutory pay rate, be paid by the participants, and financed 70% by the state budget.

The state budget shall finance 100% of health insurance premiums of individuals living in near-poor households in poor districts according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government and districts where policies and regulations under Resolution No. 30a/2008/NQ-CP are applied.

11. Participants under Point 4.2 Clause 4 Article 17: monthly premiums shall equal 4,5% of statutory pay rate, be paid by the participants, and financed 30% by the state budget.

...

...

...

13. Participants under Clause 5 Article 17: monthly premiums shall equal 4,5% of statutory pay rate, be paid by the participants, and reduced as follows:

a) The first person shall pay 100% of the premiums.

b) The second, third, and fourth person shall pay 70%, 60%, and 50% of premiums incurred by the first person.

c) The fifth person and onwards shall pay 40% of the premiums incurred by the first person.

d) 47 Reduction to health insurance premiums under this Point shall be implemented when all household health insurance participants participate in a financial year.

14. 48 Participants under Clause 8 Article 17: monthly premiums shall equal 4,5% of statutory pay rate paid to health insurance by employers from:

a) state budget for entities using state budget;

b) entities’ expenditure for professional entities in accordance with regulations on financial autonomy of public service providers;

c) enterprise expenditure for enterprises.

...

...

...

Article 19. Payment methods according to Article 15 of the Law on health Insurance and guiding documents, to be specific:

1. Participants under Clause 1 Article 17: conform to Clauses 1, 2, and 3 Article 7.

2. Participants under Clause 2 and Point 3.2 Clause 3 Article 17: on a monthly basis, social insurance authority shall transfer health insurance premiums from social insurance fund, unemployment insurance fund to health insurance fund.

3. 49 Participants under Points 3.1, 3.3b, 3.3c, 3.4, 3.5, 3.7, 3.10, 3.13, 3.15, and 3.16 Clause 3 Article 17 and participants receiving 100% financing for the premiums according to Point 4.1 Clause 4 Article 17: on a quarterly basis, financial authority shall transfer health insurance premiums to health insurance fund; the transfer to health insurance fund of a year shall be done by December 15 of that year at the latest.

Participants under Points 3.3a, 3.6, 3.8, 3.9, and 3.12 Clause 3 Article 17: on a monthly basis, labor - war invalids and social affair authority shall transfer health insurance premiums to health insurance fund; the transfer to health insurance fund of a year shall be done by December 15 of that year at the latest.

Participants under Point 3.14 Clause 3 Article 17: on a monthly basis, entities shall pay health insurance premiums to health insurance fund in accordance with Clause 1 Article 18 by the last day of the month at the latest.

With respect to individuals living in poor households according to Point 3.7 and Clause 3 Article 17 and individual living in near-poor households eligible for 100% financing of premiums according to Point 4.1 Clause 4 Article 17 where social insurance authority receives the list of health insurance participants together with Decision approving list of individuals living in poor households, near-poor households sent by competent state authority after January 1, health insurance premium collection and health insurance card issuance shall be implemented from the effective date hereof. If competent authority instructs otherwise, such instructions shall prevail.

4. Participants under Point 3.11 Clause 3 Article 17: Agencies, entities granting scholarships shall transfer health insurance premiums to health insurance fund on a monthly basis.

5. 50 Participants under Points 4.1, 4.1a, and 4.3 Clause 4 Article 17: on a three-monthly basis, a six-monthly basis, a twelve-monthly basis, representatives of households and individuals shall submit their payables to service providers 51 or at social insurance authority. If participants do not participate within the time limit in order to benefit from policies according to approving decisions of competent authority, once the participants have participated, they shall participate for the remaining period of time according to decisions on policy benefit. If participants participate on days in a month, health insurance premiums shall be determined by the month from the date on which health insurance premiums are paid.

...

...

...

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 providers 53 in communes.

7a. 54 Participants under Clause 6 Article 17: on a monthly basis, employers shall submit health insurance premiums for these participants together with health insurance premiums of employees as per the law.

8. Determine premiums and financed premiums of participants when the Government adjusts health insurance premiums and statutory pay rate.

8.1. Participants under Clause 3 Article 17 and individuals living in near-poor households according to Point 4.1 Clause 4 Article 17 shall receive financing from the state budget for 100% of the premiums:

Amount financed by the state budget shall be determined by health insurance premiums and statutory pay rate corresponding to expiry date written on health insurance card. If the Government adjusts health insurance premiums and/or statutory pay rate, amount financed by the state budget shall be adjusted from the date on which the new health insurance premiums and statutory pay rate are applied.

8.2. If participants under Clause 4 and Clause 5 Article 17 have made a lump-sump health insurance payment for 3 months, 6 months, or 12 months and during this period the Government adjusts statutory pay rate, the participants shall not be required to incur the difference caused by the new statutory pay rate.

Article 20. Refund of health insurance premiums

1. Health insurance participants according to Clause 4 and Clause 5 Article 17 shall be eligible for a refund of health insurance when:

1.1. Participants are issued with health insurance card according to new eligibility and are informed about reduced value of their card (where their order to payment is after the new eligibility according to Article 12 of the Law on Health Insurance).

...

...

...

1.3. Participants die before their health insurance card is available for use.

2. Refund amount

Refund amount shall be determined by health insurance premiums and period in which the participants have paid for without using the card. Periods in which the participants have paid for without using start from:

2.1. From the date on which health insurance card compliant with new eligibility group takes effect for participants under Point 1.1 Clause 1 of this Article.

2.2. From the date on which decisions of competent authority come into force for participants under Point 1.2 Clause 1 of this Article.

2.3. From the date on which health insurance card is available for use for participants under point 1.3 Clause 1 of this Article.

Section 5. LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE

Article 21. Participants according to Article 43 of the Law on Occupational Safety and Hygiene and guiding documents, to be specific:

1. 55 Officials, public officials, public employees, and employees working under employment contracts participate in compulsory labor accident and occupational disease insurance, including:

...

...

...

1.2. Employees working under indefinite term employment contracts and fixed-term employment contracts for at least 3 months and employees working under fixed-term employment contracts from 1 month to less than 3 months (from January 1, 2018). Not including domestic workers.

1.3. Enterprise managers, coordination managers of cooperatives receiving salaries;

1.4. If employees enter into employment contracts with multiple employers, employers shall submit labor accident and occupational disease insurance for each employment contract if employees are required to participate in compulsory social insurance.

1.5. 56 Employees who are foreigners working in Vietnam shall participate in labor accident and occupational disease insurance if they possess work permit or practicing license issue by Vietnamese competent authority and work under indefinite term employment contracts or fixed-term employment contracts for at least 1 year with employers in Vietnam.

2. Employers according to Clause 3 Article 4.

3. Agencies, organizations, and individuals related to labor accident and occupational disease insurance.

Article 22. Premiums and payment methods according to Article 44 of the Law on Occupational Safety and Hygiene and guiding documents, to be specific:

1. From June 1, 2017, employers shall, on a monthly basis, pay a premiums equal to 0,5% of salary fund contributing to social insurance of employees according to Clause 1 Article 21.

2. If employers are enterprises, cooperatives, household businesses, artels engaging in agriculture, forestry, aquaculture, or salt farming that pay on a piecework basis or a fixed amount, the employers shall be allowed to pay labor accident and occupational disease insurance on a monthly basis, a three-monthly basis, or a six-month basis.

...

...

...

APPLICATION AND PROCESSING TIME LIMIT

Section 1. APPLICATION FOR PARTICIPATION AND PAYMENT OF SOCIAL INSURANCE, HEALTH INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD

Article 23. Registration, revision to payment of social insurance, health insurance, labor accident and occupational disease insurance premiums; issuance of social insurance book, health insurance card

1. Application composition

1.1. Employees

a) For employees working in entities:

- Form TK1-TS.

- If employees are eligible for health insurance at a higher value: documentary proof (if any) according to Appendix 3.

b) For employees working as guest workers according Sub-points a, c, and d Point 1.7 Clause 1 Article 4:

...

...

...

- Fixed-term employment contracts in foreign countries or extended employment contracts together with written extension of employment contracts or renewed employment contracts in host countries.

1.2. Entities

a) Form TK3-TS.

b) Form No. D02-LT 57 .

c) 58 (annulled)

2. Number of application: 1 set.

Article 24. Registration, re-registration, and revision to voluntary social insurance premiums; issuance of social insurance book

1. Application composition

1.1. Participants: Form TK1-TS.

...

...

...

2. Number of application: 1 set.

Article 25. Registration for premium payment, issuance of health insurance card for individuals only participating in health insurance

1. Application composition

1.1. Participants

a) Form TK1-TS.

b) For individuals who have donated organs as per the law: Written notice on hospital discharge that reads “đã hiến bộ phận cơ thể” (donated organ).

c) If participants are eligible for health insurance at a higher value: documentary proof (if any) according to Appendix 3.

1.2. 60 Entities; People’s Committee of communes; social assistance facilities, care and nurture facilities for war invalids and individuals serving the war; vocational education and training facilities in the field of labor, war invalids - social affairs; service providers 61 /education institutions 62 ; social insurance benefit departments/sub-departments:

Form No. D03-TS; Form No. 2 attached to Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government for participants under management of Ministry of Labor - War Invalids and Social Affairs.

...

...

...

Article 26.63(annulled)

Section 2. APPLICATION FOR RE-ISSUANCE OF SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD, REVISION TO CONTENTS OF SOCIAL INSURANCE BOOK, HEALTH INSURANCE CARD

Article 27. Re-issuance, revision of social insurance book, health insurance card

1. 64 Reissuance of lost, damaged, merged social insurance books

1.1. Application composition:

a) Reissuance of lost, damaged social insurance books: From No. TK1-TS.

b) Merging of social insurance books:

- Form TK1-TS.

- Social insurance books to be merged (if any);

...

...

...

2. Reissuance of social insurance books due to change of first name, last name, middle name, date of birth, gender, ethnicity, nationality, contents of social insurance books

2.1. Application composition

a) Participants

- Form TK1-TS.

- Attachments (Sections 3, 4 Appendix 1).

b) 66 (annulled)

2.2.Quantity: 1 set of application.

3. Verification of social insurance contribution period for participants eligible for resumption of contribution period without paying social insurance premiums or verification of engagement in arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work before 1995.

3.1. Application composition

...

...

...

b) Attachments (Sections 1, 2 Appendix 1).

3.2.Quantity: 1 set of application.

4. Reissuance of health insurance card

4.1. Application composition

a) Participants

- Form TK1-TS.

- If employees are eligible for health insurance at a higher value: documentary proof (if any) according to Appendix 3.

b) 67 (annulled)

4.2.Quantity: 1 set of application.

...

...

...

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

...

...

...

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.

...

...

...

PROCEDURES FOR COLLECTING PREMIUMS; ISSUING SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS

Article 31.69Participants

Employees are responsible for providing information, declaring application and submitting to supervisory entities or social insurance authority as per the law which serves as the basis for determining participation eligibility and premiums of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, to be specific:

1. Participants in compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information) and submit to superior entities.

2. Guest workers according to Sub-points a, c, and d Point 1.7 Clause 1 Article 4 shall declare and submit application as follows:

2.1. If entities bringing employees overseas as guest workers pay premiums: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information) together with relevant documents, submit applications and payments to superior entities.

2.2. If employees pay premiums to social insurance authority of their residence before traveling abroad as guest workers: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and payments to social insurance authority.

2.3. If guest workers have their employment contracts renewed in host countries and pay arrears upon returning to Vietnam: declare in accordance with Sub-point b Point 1.1 Clause 1 Article 23 and submit to entities or social insurance authority.

3. Individuals benefiting from spousal allowance in Vietnamese representative missions in foreign countries: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and payments to supervisory entities.

...

...

...

5. Voluntary social insurance participants

Declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit and pay in accordance with method registered to service providers or social insurance authority on a nationwide scale. If submission is made via Public Service Portal, declare Form No. 02-TK attached to Decision No. 3511/QD-BHXH dated November 21, 2022 of Vietnam Social Security).

6. Individuals only participating in health insurance

6.1. Participants whose health insurance premiums are paid by social insurance organization: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit to People’s Committees of communes or social insurance authority. For beneficiaries of unemployment insurance: submit applications to social insurance authority.

6.2. Participants whose health insurance premiums are paid by state budget: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit to People’s Committees of communes; except for:

a) Individuals donating their organs shall declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), and submit together with notice of hospital discharge to social insurance authority;

b) Participants under management of agencies, entities shall declare Form No. TK1-TS (for first-time participants) and submit to their superior entities.

6.3. Individuals receiving partial financing for health insurance premiums from the state budget: declare Form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and pay according to registered method to service providers or social insurance authority. In case of submission via Public Service Portal, declare form No. 01-TK attached to Decision No. 3510/QD-BHXH dated November 21, 2022 of Vietnam Social Security.

For students, declare form No. TK1-TS (for first-time participants or participants possessing social insurance code with insufficient information), submit applications and pay according to registered method to education institutions.

...

...

...

7. Register method of receiving administrative procedures processing results (electronic or physical) to social insurance authority.

Article 32.70Entities, labor - war invalids and social affairs authority, People’s Committees of communes, service providers, social assistance facilities, care and nurture facilities for war invalids and individuals serving the war; vocational education and training facilities in the field of labor, war invalids - social affairs, social insurance benefit departments/sub-departments

1. In regard to entities

1.1. Receive Form TK1-TS of participants, declare Form No. TK3-TS and Form No. D02-LT; attach copies of documents sent by competent state authorities relating to adjustment to information of the entities, applications of employees; send physical copies or electronic copies to social insurance authority within 30 days from the date on which employment contracts, recruitment decisions are signed.

1.2. Submit payments of entities (including those within responsibility of employers and employees), payments of guest workers, spouses to social insurance authority as per the law.

2. In regard to People’s Committees of communes

2.1. Receive Form TK1-TS submitted by participants, produce and submit Form No. D03-TS to:

a) Social insurance authority in regard to participants whose premiums are paid for by social insurance authority.

b) Labor - war invalids and social affairs authority and district social insurance authority in regard to participants under management of Ministry of Labor - War Invalids and Social Affairs. Form No. D03-TS is not required if birth registration data of children under 6 years of age has been linked.

...

...

...

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.

...

...

...

5.3. On a monthly basis, produce Form C17-TS and cooperate with social insurance authority in cross-examining invoice and amounts paid by participants.

6. Education institutions

6.1. Receive Form No. TK1-TS submitted by students and collect health insurance payable of students.

6.2. On a daily basis, produce Form No. D03-TS and submit premiums payable of participants and Form No.C66a-HD attached to Circular No. 102/2018/TT-BTC dated November 14, 2018 of the Ministry of Finance to social insurance authority.

7. Social insurance benefit departments/sub-departments

7.1. Receive Form No. TK1-TS of participants (if any)

7.2. Produce the following documents

a) Form No. D03-TS for health insurance participants whose premiums are paid for by social insurance organizations (including participants waiting for decisions on pension benefits).

b) 71 List and dossiers of employees applying for lump-sum social insurance payout with period of unattained unemployment insurance; Form No. D16-TS and send to Sub-departments of Book, Card - Payment for examination and verification of total period of unattained unemployment insurance on database on national payment collection.

...

...

...

8. In regard to entities mentioned under Clause 1 to Clause 6 of this Article, register method for receiving administrative procedure processing results (electronic or physical) to social insurance authority where the principle is “Khuyến khích đơn vị, người tham gia nhận kết quả giải quyết thủ tục hành chính bằng hình thức điện tử” (Encouraging entities and participants to receive administrative procedure processing result electronically).

Article 33a.72Reception and processing of application for collection, issuance of social insurance books, health insurance cards

Application reception departments shall proceed as follows:

1. Application reception officials

1.1. In regard to application for participation, revision to premium payment of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; application for re-issuance of social insurance book, health insurance card; application for revision to contents of social insurance book, health insurance card; application for resumption of contribution period without having to pay social insurance premiums; application for adjustment of arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work before 1995; application for merging of social insurance book of entities, superior agencies of participants only participating in health insurance, service providers, participants: reception officials shall check and cross-examine with the forms as per the law.

If physical application is submitted via post service or at social insurance authority: scan the original documents and update on management software (except for the merging of social insurance books).

1.2. Transfer electronic documents and data to Sub-departments of Book, Card - Payment in the same day (Form No. TK1-TS, TK3-TS, D02-LT, D03-TS, D05-TS, relevant documents).

In regard to application for health insurance cards for children under 6 years of age: if birth registration data has been linked with systems of relevant ministries and central departments: transfer Form D03-TS produced by the system to Sub-departments of Book, Card - Payment.

2. Reception of processed applications and data from Sub-departments of Book, Card - Payment

...

...

...

2.2. Store applications as per the law.

Article 33b.73Processing application for collection, issuance of social insurance books, health insurance cards

1. Sub-departments of Book, Card - Payment

1.1. Book, card - payment officials shall be tasked with

Regularly monitoring management software, promptly inspecting and cross-examining relevant documents, criteria on additional documents of entities, agencies managing individuals only participating in health insurance, service providers, and participants (Form No. TK1-TS, Form No. D02-LT, Form No. D03-TS, Form No. D05-TS) regarding regulations on salaries serving as the basis for premiums, professional titles, work, participation eligibility, participation period, registered initial medical examination and treatment establishment, and data under their management:

1.1.1. In regard to cases where social insurance code does not contain matching information: issue social insurance code for participants in accordance with Decision No. 515/QD-BHXH dated March 27, 2020 of Vietnam Social Security.

1.1.2. In regard to inadequate data and/or applications: produce Form No. 2 attached to Decision No. 475/QD-BHXH dated March 27, 2023, provide guidelines on completing applications, submit to reception departments, and transfer to entities, agencies managing individuals only participating in health insurance, service providers, and participants.

1.1.3. Application processing

a) If employees possess social insurance books where they retain their participation before 2009 or social insurance books under management of social insurance authority affiliated with Ministry of National Defense, Ministry of Public Security whose information has not been consolidated and sent to Vietnam Social Security, applied for resumption or payout: update contribution in social insurance, unemployment insurance, labor accident and occupational disease insurance in management software and request approval.

...

...

...

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

...

...

...

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).

...

...

...

If premiums paid by entities are insufficient to be distributed to any of the funds above, after adequate premiums have been distributed according to the order described above, the remaining amount shall be proportionally distributed to participants under Form No. C69a-HD in the next fund.

b2) Payment officials shall approve Form C69a-TS and Form No. C83a-TS for entities where premiums are paid.

b3) Issuance of social insurance books, health insurance cards

In regard to provincial social insurance: request Directors of Sub-departments of Book, Card - Payment to approve data for issuance of social insurance books, Form No. D09a-TS, Form No. D10a-TS to allow director to approve.

In regard to district social insurance: request director to approve data for issuance of social insurance books, Form No. D09a-TS, Form No. D10a-TS.

b4) Once directors of provincial/district social insurance approve the data:

Issue social insurance books, health insurance cards, and Form No. D10a-TS depending on registered method (automatic digital signature software system of social insurance authority for electronic social insurance books, health insurance cards, Form No. D10a-TS).

b5) Transfer administrative procedure processing results to reception departments in order to return the results to entities and participants. In regard to application for adjustment to social insurance, unemployment insurance premiums (salaries, premium allowance, professional title and position allowance, participation period in social insurance, unemployment insurance) where social insurance benefits have been granted (maternity, sickness, pension, etc.), transfer results to social insurance benefit departments/sub-departments.

b6) 74 Software system shall automatically integrate participation in social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance with unique social insurance codes of participants; participant information shall be verified with National Population Database. Separately store and manage approved applications for social insurance books, health insurance cards, social insurance booklets in order to use as the basis for processing social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, verify social insurance books; data of social insurance books integrated with new social insurance codes, data of social insurance books where pension benefits, death benefits, lump-sum social insurance payout, unemployment insurance have been granted.

...

...

...

c1) At 00 a.m. on a daily basis:

Software system shall consolidate social insurance, health insurance, and collectable unemployment insurance premiums (Form No. C69b-HD, Form No. C69c-HD, Form No. C69d-HD); consolidate social insurance, health insurance commissions for service providers in Form No. D11a-TS, Schedule consolidating commissions for service providers (Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS).

Software system shall distribute documents updated in the day without being distributed to Form No. C83a-HD; consolidate data on distribution of social insurance, health insurance, and unemployment insurance premiums (Form No. C83b-HD, Form No. C83c-HD, Form No. C83d-HD)

c) On a monthly basis, software system shall consolidate Form No. C69a-TS, Form No. C83a-TS, Form No. D11a-TS, Form No. D11b-TS, Form No. D11c-TS, Form No. D11d-TS, Form No.D11a-XD, Form No. D11b-XD, Form No. D11c-XD, Form No. D11d-XD, Form No. D11a-HT, Form No. D11b-HT, Form No. D11c-HT, Form No. D11d-HT, and Form No. B01-TS. On a quarterly basis, consolidate number of health insurance cards and collectable amount by registered initial medical examination and treatment establishments (Form No. B05-TS).

d) Review and cross-examine collectable amount (Form No. C69a-HD), amount collected, amount to be collected (Form No. C83a-HD) of each entity with Sub-departments of Book, Card - Payment.

dd) On the last day of each month:

dd1) Send Form No. C20-TS to employees, individuals only participating in health insurance of entities participating in new entities.

dd2) Produce Form No. C21-TS and send to service providers in order to encourage further participation in voluntary social insurance and voluntary health insurance.

dd3) 75 Send Form No. C22-TS to social insurance benefit departments/sub-departments.

...

...

...

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 10thof 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.

...

...

...

a) Form No. C12-TS to entities before the 6thof 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

...

...

...

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 5thof 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 10thof the first month of the next quarter (in case of the 4thquarter, 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.

...

...

...

Chapter V

PROCEDURES FOR UTILIZING, DEVELOPING PARTICIPANTS, AND MANAGING, ENCOURAGING ARREAR PAYMENT 78 OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, LABOR ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE PREMIUMS

Article 34.79(annulled)

Article 35.80(annulled)

Article 36.81Managing entities and participants

1. Sub-departments of Book, Card - Payment

1.1. Manage entities and participants

1.1.1. Examine and cross-check documents under management of entities, service providers with declared information upon participation in social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, issuance of social insurance books, health insurance cards; revision to information on social insurance books, health insurance cards; relatives, engagement in arduous, toxic, hazardous work or extremely arduous, toxic, hazardous work; pursuit of social insurance, health insurance, unemployment insurance, labor accident and occupational disease premium arrears such as: Form No. TK1-TS, contracts and agreements, salary and wage worksheets, pertaining to employment and work, timesheets, instruments of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premium payment; point of collection, employees of points of collection, receipts, etc.

1.1.2. Produce inspection records and guide entities to rectify all errors (if any) as per the law.

...

...

...

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:

...

...

...

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.

...

...

...

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:

...

...

...

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 periods 82 if any).

Spsi: social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums payable that are not past payment time limit, determined as follows:

+ In case of monthly payment: social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums payable shall equal premiums payable of the month preceding the month in which interests are calculated;

+ In case of three-monthly payment or six-monthly payment: social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums payable shall equal total premiums payable of months preceding the month in which interests are calculated and not past payment time limit.

* k: interest rates of late payment at the time of calculation (%), determined as follows:

- In regard to compulsory social insurance, unemployment insurance, labor accident and occupational disease insurance, k shall equal twice the average interest of investment using social insurance fund of the corresponding month in the previous year published by Vietnam Social Security.

- In regard to health insurance, k shall equal twice the nine-month interbank rate of the corresponding month in the previous year published by the State Bank of Vietnam on their website. If interbank rate of the previous year is not expressed in nine-month format, interest of the term preceding the nine-month term shall prevail.

Example 12: Calculating late payment interests of entities paying social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums on a monthly basis:

...

...

...

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 behind 85 with social insurance, unemployment insurance premiums, where social insurance, unemployment insurance, labor accident and occupational disease insurance premiums are 100.000.000 VND and 110.000.000 VND respectively for April and May of 2016.

...

...

...

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 arrears 86 accumulated by the end of February of 2016 that are:

2.130.000 VND (200.000.000 VND x 1,0650%) of social insurance, unemployment insurance, labor accident and occupational disease insurance late payment interests;

379.155 VND of health insurance late payment interests (35.000.000 VND x 1,0833%); Total late payment interests are 2.509.155 VND (2.130.000 VND + 379.155 VND); Total amount payable in April of 2016 (arrears 87 and premiums of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, late payment interest arrears 88 and other interests) is 478.736.650 VND (475.000.000 VND + 1.227.495 VND + 2.509.155 VND).

In case entities no longer possess registered location for business activities (lost entities) and social insurance authority has confirmed amount payable and late payment interests up to the date on which the entities no longer possess registered location for business activities, if the entities request continuation of transaction, in addition to arrears 89 and interests, the entities shall also incur interests of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance arrears 90 that arise from the date on which they cease to conduct transactions based on interest rates from time to time.

Example 15:

Entity A is no longer present at registered location for business activities, social insurance authority confirms that late payment 91 is 50.000.000 VND, late payment interest 92 is 7.000.000 from January of 2016. The entity resumes their participation from July of 2016, assuming interest of social insurance, health insurance, and unemployment insurance of 2016 to be 1%/month and interest of social insurance, health insurance, and unemployment insurance of 2017 to be 1,2%/month, in addition to late payment 93 payable of 50.000.000 VND and late payment 94 interests of 7.000.000 VND, the entity shall also incur interests from January of 2016 to June 30, 2017 of 9.600.000 VND (= 50.000.000 VND x 1% x 12 month + 50.000.000 VND x 1,2% x 6 month).

...

...

...

Article 38. Pursuing mandatory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance arrears

1. Cases of arrears pursuit

1.1. 95 Pursuing arrears as a result of intentionally evading payment according to Circular No. 20/2016/TT-BTC of Ministry of Finance: if entities fail to make adequate payments for all compulsory participants, appropriate social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums (hereinafter referred to as “payment evasion”) according to competent inspecting authority, social insurance authority under professional inspection conclusion regarding social insurance, health insurance, unemployment insurance from January 1 of 2016, in addition to being pursued for amount payable as per the law, entities shall also be pursued for interests of evaded amount, evasion period, and late payment interests as follows:

a) Evasion period that precedes January 1, 2016 shall be calculated using late payment interests applied to 2016;

b) Evasion period that entails January 1, 2016 shall be calculated using late payment interests applied to the year where payment evasion is discovered.

1.2. Pursuing arrears of social insurance premiums of repatriating guest workers who did not pay social insurance premiums while working abroad: if employees pay social insurance arrears after more than 6 months from the date on which they terminate employment contracts and return to Vietnam, social insurance arrears shall include: social insurance premiums payable as per the law and interests of arrears.

1.3. Pursuing arrears as a result of increased salaries contributing to social insurance, unemployment insurance, labor accident and occupational disease insurance of employees: if social insurance, unemployment insurance, labor accident and occupational disease insurance arrears are paid after 6 months from the date on which competent individuals sign decisions or employment contracts (appendices of employment contracts) increasing pay roll, pay rank, salaries, monthly allowance contributing to social insurance, unemployment insurance, labor accident and occupational disease insurance, the social insurance, unemployment insurance, labor accident and occupational disease insurance arrears shall include: social insurance, unemployment insurance, labor accident and occupational disease insurance premiums and interests of premiums payable.

1.4. Other cases according to regulations of competent authority.

2. Conditions for pursuing arrears

...

...

...

2.2. Request for pursuing arrears of employees.

2.3. 96 Adequate documents according to Appendix 2.

a) If entities request pursuit of arrears covering a total of less than 3 months: reception officials shall inspect requesting documents in accordance with Appendix 2 before pursuing arrears.

b) If entities request pursuit of arrears covering a total of 3 to 6 months: within 7 days from the date on which adequate requesting documents are received, reception officials shall produce Form No. D04h-TS and request director of social insurance to approve.

c) If entities request pursuit of arrears covering a total of at least 6 months: within 7 days from the date on which adequate requesting documents are received, reception officials shall produce Form D04h-TS and request director of social insurance to conduct irregular inspection and take actions as per the law.

3. Salaries serving as the basis for arrears pursuit and percentage

3.1. Salaries serving as the basis for arrears pursuit shall be monthly salaries contributing to social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance of employees according to regulations applicable to when arrears are pursued; the salaries are specified in social insurance books of employees.

3.2. Arrears percentage: equal to % of monthly salaries serving as the basis for contribution to social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance regulated by the Government from time to time.

4. Arrears amount

...

...

...

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)

...

...

...

T0: months where arrears are calculated (in calendar year);

Tij: months where Pttij payable arises (in calendar year);

kj: 97 interests of arrears (%)

- With respect to compulsory social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance arrears pursuit under Point 1.1 Clause 1 of this Article where payment evasion occurs before January 1, 2016, kj shall be calculated by monthly late payment interests of 2016; where payment evasion occurs on or after January 1, 2016, kj shall be calculated by monthly late payment interest applicable to respective year.

- With respect to compulsory social insurance arrears pursuit under Point 1.2 and compulsory social insurance, unemployment insurance, labor accident and occupational disease insurance arrears pursuit under Point 1.3 Clause 1 of this Article, kj shall be calculated by average interests of investment using social insurance fund of the previous year.

Example 16: Enterprise M evades social insurance payment for employees; as of May of 2016, social insurance authority discovers and pursues social insurance arrears of Enterprise M. Social insurance arrears payable and arrear interests are detailed under schedule below:

(Unit: VND)

No.

Month where payment evasion occurs

...

...

...

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

...

...

...

2/2015

60.000.000

14

1,065%

8.946.000

3

5/2015

65.000.000

11

...

...

...

7.614.750

4

6/2015

70.000.000

10

1,065%

7.455.000

Total

245.000.000

...

...

...

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 arrears 98 and arrears interests (if any) according to Point 4.1 Clause 4, Enterprise M is also required to incur arrears interests based on unpaid social insurance arrears 99 which is 2.609.250 VND (245.000.000 VND x 1,065%).

4. 100 When updating arrears data according to Clause 1 Article 33b, collection officials shall inspect and cross-examine with data on lump-sum social insurance payout and nationwide unemployment insurance, if a period whose arrears are pursued overlaps with a period where the beneficiary receives unemployment benefits or a year where the beneficiary receives lump-sum social insurance payout, sign Form No. C19-TS and send to social insurance benefit departments/sub-departments.

Article 39.101(annulled)

Chapter VI

MANAGING COLLECTION; ISSUANCE OF SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS

Section 1. PLAN FOR COLLECTING, ISSUING SOCIAL INSURANCE BOOK TEMPLATE, HEALTH INSURANCE CARD TEMPLATE

Article 40.102(annulled)

...

...

...

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 - Payment 103 before June 15 of each year.

2. Provincial social insurance: Sub-department of Book, Card - Payment 104 shall rely on use demand of social insurance book and health insurance card of entities under management of provincial government; use plan of social insurance book and health insurance card of district social insurance; remaining quantity of social insurance books, health insurance cards, produce use plan of social insurance book template and health insurance card template of the following year (Form No. K02-TS) and send to Vietnam Social Security (Department of Book, Card - Payment 105 ) before July 1 of each year.

3. Plan adjustment: Provincial, district social insurance shall rely on practical demand to adjust use plan of social insurance book, health insurance card template (Form No. K02-TS 106 ) and send to Vietnam Social Security (Department of Book, Card - Payment) before July 1 of the current year.

Section 2. COLLECTION MANAGEMENT

Article 42. Participant management

1. Employees working under at least 2 employment contracts with multiple employers shall pay social insurance, unemployment insurance premiums for the first employment contracts, health insurance premiums for employment contracts in which they have the highest salaries, labor accident and occupational disease insurance premiums for each employment contract.

2. Employees working under employment contracts (including individuals working under indefinite term employment contracts according to Decree No. 68/2000/ND-CP dated November 17, 2000 of the Government) in administrative agencies, service entities shall incur social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums based on salaries specified in their employment contracts.

3. Entities allowed to temporarily suspend contribution to pension funds and death benefits shall still contribute to sickness and maternity funds, labor accident and occupational disease funds, health insurance fund, unemployment insurance funds. When suspension period ends, entities shall continue payment of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums according to registered method and incur payments to pension funds and death benefits for the suspension period. Payment for suspension period shall not be susceptible to calculation of late payment interests.

If employees resign, relocate, or apply for social insurance benefits during suspension period, entities shall incur social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums and late payment interests (if any) for the employees in order to verify social insurance book.

...

...

...

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.

...

...

...

Article 43. Managing payment

1. Payment form

1.1. 107 Transfer: Transfer payment to collection accounts of social insurance authority opened at banks or State Treasury or other smart means.

1.2. Cash

a) Entities and participants shall submit cash at banks or State Treasury.

bb) If entities, participants submit to social insurance authority, before 4 p.m. each day, social insurance authority shall submit all cash received from entities, participant to collection accounts at banks or State Treasury.

2. 108 (annulled)

3. Refund

3.1. Cases of refund

...

...

...

b) Cases where voluntary social insurance, health insurance are refunded.

c) Entities transfer payment to collection accounts that are not under management of provincial, district social insurance authority.

d) Payment transferred by entities, individuals to collection accounts is not social insurance, health insurance, unemployment insurance, or labor accident and occupational disease insurance premiums.

dd) The State Treasury or banks record payment in the incorrect collection account.

e) 109 If a person owns at least 2 social insurance books and has overlapping social insurance, unemployment insurance payment periods according to guidance under Official Dispatch No. 25/LDTBXH-BHXH dated January 1, 2016 of the Ministry of Labor - War Invalids and Social Affairs, social insurance authority shall refund amounts paid to pension funds and death benefits and amounts paid to unemployment fund to entities and employees (including social insurance and unemployment insurance premiums of employers) but not interests. Social insurance authority governing workplace or residence of employees shall issue refund and re-issue social insurance books for employees in accordance with Clause 2 Article 46.

g) Social insurance premiums are paid for employees who do not participate in compulsory social insurance.

3.2. Decentralization

Social insurance authority governing entities and participants shall issue a refund of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums from their collection accounts.

3.3. 110 Refund procedures

...

...

...

- 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 providers 111 /education institutions 112 shall produce list of participants requesting refund using Form No. D03-TS and send to social insurance authority.

- Other cases: entities or banks, State Treasury issue written request.

b) Department/Sub-department of Book, Card - Payment 113

- Collection officials shall cross-check social insurance books, health insurance cards against national collection data and transfer consolidated data to social insurance data storage for processing after which processed requesting documents are archived.

- 114 Cooperate with Departments/Sub-departments of Planning - Finance in determining causes, overpaid amount, incorrectly wired amount, incorrectly recorded amount in collection accounts to be refunded to entities, participants, state budget; determine commissions paid to service providers and produce request for work processing (Form No. 1) and send to directors of provincial, district social insurance.

...

...

...

c) Directors of social insurance authority shall examine, sign, and store requesting documents on data archive of collection management software in order to report to superior social insurance authority as per the law.

Section 3.116ISSUANCE AND MANAGEMENT OF SOCIAL INSURANCE BOOK TEMPLATE, HEALTH INSURANCE CARD TEMPLATE

Article 44.117Management of social insurance book template, health insurance card template

1. Social insurance book template, health insurance card template shall be printed by Vietnam Social Security in order to distribute to social insurance of provinces, social insurance of Ministry of National Defense, and social insurance of People’s Public Security.

2. The printing, entry, withdrawal, inventory, disposal, and settlement of social insurance book template, health insurance card template shall conform to applicable laws.

3. Responsibility for managing social insurance book template, health insurance card template

3.1. Department of Book, Card - Payment 118

- Consolidate use demand for social insurance book template, health insurance card template on a nationwide scale and propose procurement plan to general director.

- Cooperate in expediting, inspecting quality and printing process of social insurance book template, health insurance card template as per the law.

...

...

...

3.2. Entities assigned to organize the printing of social insurance book template, health insurance card template

- Organize execution of plan for printing social insurance book template, health insurance card template according to regulations approved by the general director.

- Take charge and cooperate with Department of Book, Card - Payment 119 in expediting and examining printing process and quality of social insurance book template, health insurance card template.

- Monitor and expedite printing facilities to transfer social insurance book template, health insurance card template in adequate quantity to province governments in a timely manner.

- Transfer a copy of delivery bill of social insurance books, health insurance cards to Department of Book, Card - Payment 120 .

3.3. Provincial/district social insurance

a) Offices/Departments/Sub-departments of Planning - Finance

- Receive social insurance book template, health insurance card template; submit reports to Vietnam Social Security (via Department of Book, Card - Payment 121 ) in case of insufficient quantity, incorrect serial number, or insufficient quality of social insurance book template, health insurance card template.

- Rely on plan for issuing social insurance book template, health insurance card template approved by leading individuals in order to withdraw as per the law.

...

...

...

b) Departments/Sub-departments of Book, Card - Payment 123

- Consolidate quantity, monitor, and regulate the use of social insurance book template, health insurance card template.

- Issue social insurance book template, health insurance card template for employees printing social insurance books, health insurance cards. Form No. C08-TS shall be produced when templates are issued to officials.

- Officials printing social insurance books, health insurance cards shall be responsible for preserving social insurance book template, health insurance card template (including templates damaged during operation; defective printed copies must be clipped at the corner).

- Before February 1 of each year, Departments/Sub-departments of Book, Card - Payment 124 /district social insurance shall produce list of damaged social insurance books, health insurance cards of the previous year (as a result of printing or preservation) and transfer to provincial social insurance.

Article 45.125Inventory, disposal of social insurance books, health insurance cards

1. Inventory of social insurance books, health insurance cards

a) Periodically at the end of each quarter and the end of each year, provincial/district social insurance shall produce inventory of social insurance book template, health insurance card template in order to verify quantity of social insurance book template, health insurance card template, health insurance card serial number remaining in storage in practice and remaining on records.

b) Inventory teams of provincial, district social insurance shall consist of: leading individuals of provincial, district social insurance; Departments/Sub-departments of Book, Card - Payment 126 ; Departments/Sub-departments of Planning - Finance; office. Form No. C32-HD attached to Circular No. 107/2017/TT-BTC shall be produced for inventory process in order to specify reason for excess, deficit, and determine responsibilities and accountability.

...

...

...

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 - Payment 127 ; Departments of Inspection - Examination, Office act as members.

b) Periodically before March 15 of each year, organize disposal of social insurance books and health insurance cards that have been in storage for more than 1 year at office; produce Form C10-TS.

c) Department of Book, Card - Payment 128 shall supervise and examine disposal of social insurance books, health insurance cards of provincial social insurance.

Section 4.129SPECIFYING AND MANAGING DATA OF SOCIAL INSURANCE BOOKS, HEALTH INSURANCE CARDS

Article 46.130Contents of social insurance books and merging of social insurance books

If a person owns at least 2 social insurance books, contents of social insurance books and merging of social insurance books shall conform to Article 33b.

1. Specifying and verifying social insurance, unemployment insurance, labor accident and occupational disease insurance contribution period in social insurance books

1.1. Contents of social insurance books shall be adequate from time to time corresponding to payment amount and working conditions of participants of social insurance, unemployment insurance, labor accident and occupational disease insurance (including periods where employees are not working and not receiving salaries for at least 14 working days such as taking sick leave, maternity leave; taking unpaid leave; temporarily suspending employment contracts).

1.2. With respect to entities that are behind with 131 social insurance, unemployment insurance, labor accident and occupational disease insurance payment, if their employees are eligible for social insurance benefits or terminate employment contracts or working contracts, entities shall be responsible for incurring social insurance, unemployment insurance, labor accident and occupational disease insurance premiums including late payment interests as per the law; social insurance authority shall verify social insurance book in order to promptly process social insurance, unemployment insurance benefits for employees.

...

...

...

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 - Payment 133 shall inspect, cross-check contents specified in social insurance books against data in database; produce Form C18-TS and transfer to officials of Departments/Sub-departments of Book, Card - Payment 134 to:

+ If social insurance contribution periods in social insurance books do not overlap: merge the social insurance contribution periods on database and remove numbers of merged social insurance books.

+ If social insurance contribution periods overlap: produce Form No. C16-TS in order to refund to employees according to Sub-points b Point 3.3 Clause 3 Article 43.

3. 135 Employees whose social insurance contribution is retained, even when the respective social insurance books are issued by social insurance of Ministry of National Defense or Ministry of Public Security apply for continuation of participation or apply for payout. Departments/Sub-departments of Book, Card - Payment 136 shall be responsible for updating data, cross-checking data on social insurance books against data on contribution periods provided by social insurance of Ministry of National Defense, social insurance of people’s public security.

4. Social insurance books of employees whose paying entities are changed shall have existing contribution periods transferred to new entities for continuation of contribution periods.

5. Entitlement to signing social insurance books

5.1. Directors of provincial, district social insurance shall scan their signature on software in order to print social insurance books.

...

...

...

Article 47.137Validity of health insurance cards

1. Health insurance card data shall be jointly managed and connected to collection data. Medical examination and treatment establishments shall, upon receiving health insurance cards of patients, look up information on health insurance card data on the web portal for receiving data and verifying health insurance in order to identify validity of the health insurance cards.

2. Validity of health insurance cards shall correspond to health insurance premiums (except for those of children under 6 years of age), the date from which a health insurance card is valid is as follows:

2.1. For participants under Clauses 1, 2, and 3 and Points 4.1, 4.1a, and 4.2 Clause 4 Article 17: health insurance cards shall be valid from the date on which health insurance premiums are paid, except for health insurance cards below:

a) In case of beneficiaries of unemployment benefits, their health insurance cards shall be valid from the first month in which they receive unemployment benefit according to decisions of competent state authorities.

b) In case of participants under Point 3.5 Clause 3 Article 17:

- For children born before September 30: their health insurance cards shall be valid until the end of September 30 of the year in which they are 72 months old;

- For children born after September 30: their health insurance cards shall be valid until the last day of the month in which they are 72 months old.

c) In case of beneficiaries of monthly social allowance, their health insurance cards shall be valid from the date on which they receive social allowance according to People’s Committees of districts.

...

...

...

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.

...

...

...

2.3. 138 With respect to participants under Clause 1 Article 17 who are at least 30 days behind with health insurance payment, their employers shall be responsible in accordance with Article 49 of the amended Law on Health Insurance.

3. Health insurance participants shall be allowed to change their registered initial medical examination and treatment establishments on the first month of a quarter.

4. With respect to employees receiving sickness benefits or maternity benefits, they shall continue to use previously issued health insurance cards and not apply for re-issuance of health insurance cards.

With respect to employees taking unpaid leave during which time entities file for maternity benefits, validity shall start from the month in which they take maternity leave until the expiry date of issued health insurance cards.

Example 18: Mrs. Nguyen Thi A works and pays social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums at Company M from July of 2016. By February of 2016, Mrs. A applies for unpaid leave from March of 2017 where the company approves and files report on Mrs. A taking unpaid leave to social insurance authority from March of 2017, social insurance authority the reduces validity of health insurance card from March 1 of 2017. By May of 2017, the company files report on Mrs. A taking maternity leave from May 1 of 2017, social insurance authority then specifies validity from May 1 of 2017 to the expiry of issued health insurance card.

5. With respect to employees taking prolonged sick leave or pension benefits, their health insurance cards shall remain valid until the end of the month in which their entities file report on reduction of participants. The new health insurance cards shall be valid from the first day of the month following the month in which entities file report on reduction of participants.

6. With respect to employees paying health insurance premiums on a monthly basis while being detained, in custody, or temporarily suspended for investigation and inspection of whether they violate the law or not, their current health insurance cards shall remain valid. If competent authorities deem employees guilty, their health insurance cards shall remain valid until the end of the month in which entities file report on reduction of participants.

7. Provincial social insurance shall extend validity of health insurance cards on the basis of management data and shall not re-issue health insurance cards (except for lost cards, damaged cards, or change to card information).

Chapter VII

...

...

...

Article 48.139Instruments, books, forms

Instruments, books, and forms shall be produced via connected software system.

Article 49140. Communication and reporting regulations

1. Provincial, district social insurance shall: produce report on managing collection, issuance of social insurance books, health insurance cards using forms under this document.

2. Deadline

2.1. District social insurance shall send to provincial social insurance:

- Before the 5thof the next month in case of monthly reports.

- Before the 10thof the first month of the next quarter in case of quarterly reports.

- Before the 25thof January of the next year in case of annual reports.

...

...

...

- On the 5thof the next month in case of monthly reports.

- On the 10th of the first month of the next quarter in case of quarterly reports.

- On the 25thof January of the next year in case of annual reports.

Chapter VIII

ORGANIZING IMPLEMENTATION

Article 50. Responsibilities of participants, entities, service providers141

1. Participants are responsible for

1.1. producing and declaring accurately information on participation in social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, submitting adequate documents, and adhering to this document.

1.2. assuming responsibility for contents under application for participation in social insurance, health insurance, unemployment insurance; documents provided to entities and social insurance authority.

...

...

...

2. Entities and service providers 142 are responsible for

2.1. Entities

a) producing and submitting documents, submitting social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums as per the law. If entities fail to submit list of reduced participants in a timely manner, entities shall incur health insurance premiums of months before they submit the list and health insurance cards that are valid up to those months.

b) assuming legal responsibility for producing documents and storing documents of participants and entities.

c) promptly and adequately providing information, instruments, documents, and data relating to contribution and receiving of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance in case of changes or at request of competent authority or social insurance authority.

d) popularizing social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance laws to their employees.

dd) cooperating with social insurance authority in implementing social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance laws.

2.2. Service providers 143 /education institutions 144 are responsible for

a) adhering to this document; storing and using receipts issued by social insurance authority, cross-examining against receipts and amounts received as per the law.

...

...

...

c) assuming legal responsibility for documents, document submission deadline, and amounts collected from participants as per the law.

d) 145 paying commissions to social insurance authority corresponding to amounts refunded to voluntary social insurance participants, voluntary health insurance participants.

Article 51. Responsibilities of social insurance authority

1. District social insurance is responsible for:

1.1. collecting, issuing social insurance books, health insurance cards for entities under their management and guided under this document.

1.2. inspecting contents declared by participants and entities, requesting actions against inadequately declared contents.

1.3. consolidating and reporting collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, and arrears interests; issuing social insurance books, health insurance cards on a quarterly, yearly basis as per the law.

1.4. storing documents on participation in social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; documents on pursuit of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance arrears according to this document and the law.

1.5. adequately and promptly providing information, documents relating to payment, receiving of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance at request of competent authority.

...

...

...

1.7. guiding medical examination and treatment establishments accepting health insurance to look up information on health insurance cards on web portal for verifying health insurance.

2. Provincial social insurance is responsible for

2.1. collecting, issuing social insurance books, health insurance cards for social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance participants whose premiums are directly collected by provincial social insurance.

2.2. assigning and decentralizing according to this document with respect to departments affiliated to provincial social insurance, sub-departments affiliated to district social insurance.

2.3. consolidating and reporting collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance, and arrears interests; issuing social insurance books, health insurance cards on a quarterly, yearly basis as per the law.

2.4. guiding, examining, and expediting collection, issuance of social insurance books, health insurance cards of district social insurance.

2.5. 147 reviewing and appraising settlement of collected social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums of district social insurance on a quarterly, yearly basis as per the law.

2.6. 148 closely managing reception and use of social insurance book template, health insurance card template according to this document.

2.7. Departments of planning - finance, departments of social insurance benefits, departments of health insurance verification, departments of reception and return of administrative procedure results, departments of information technology, departments of official and organization, and Offices shall cooperate with Departments/Sub-departments of Book, Card - Payment 149 in producing plans for collecting, issuing social insurance books, health insurance cards; managing software; handling relevant professional affairs, and managing documents.

...

...

...

2.9. adequately and promptly providing information, documents relating to payment, receiving of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance at request of competent authority.

2.10. 150 assigning directors of provincial social insurance to be responsible for benefits of participants and late payment interests of entities (if any) that arise as a result of document processing between professional departments, issuance of social insurance books, update of collection data and proof of social insurance, health insurance, unemployment insurance, issuance of social insurance books, health insurance cards of entities and participants that have expired. Officials, public officials, public employees, and employees are responsible to directors of provincial social insurance and the law for assigned details even when they take leave or are reassigned.

2.11. guiding medical examination and treatment establishments accepting health insurance to look up information on health insurance cards on web portal for verifying health insurance.

3. For Vietnam Social Security

3.1. 151 Department of Book, Card - Payment 15 2, Department of Finance - Accounting are responsible for

a) directing, guiding, examining, supervising, and encouraging provincial social insurance to collect, issue social insurance books, health insurance cards according to this document; promptly resolving difficulties during implementation.

b) developing plans for inspecting compliance with this document and organizing implementation upon receiving approval.

c) appraising collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance; management and use of social insurance book template, health insurance card template of provincial social insurance as per the law.

d) inspecting, surveying, and evaluating implementation of procedures for collecting, issuing social insurance books, health insurance cards of provincial social insurance.

...

...

...

3.2. Center of information technology is responsible for

a) developing management software in a manner adhering to this document; guiding, implementing, and dealing with issues during software usage.

b) securing, decentralizing in order to closely manage software data. According to regulations, officials that have recorded data are not allowed to alter data; only heads of professional departments are allowed to alter data after consulting directors of social insurance in writing in the same financial year.

c) managing, operating software, information technology infrastructures; ensuring connectivity, information sharing of relevant data of entities, enterprises, and the general public.

d) 154 storing social insurance books, health insurance cards, and digitally signed forms in common database of Vietnam Social Security in order to guarantee execution of administrative procedures on electronic medium, satisfy lookup demand, and provide information for individuals and organizations as per the law.

3.3. Department of Investigation - Inspection is responsible for cooperating with entities in implementing regulations under this document.

3.4. 155 Department of Planning and Investment, Department of Implementation of Social Insurance policies, Department of Implementation of Health Insurance policies, Department of Legal Affairs, Office, center of information technology shall cooperate with Department of Book, Card - Payment 156 in:

a) producing plans for collecting, issuing social insurance books, health insurance cards; managing software, and handling relevant professional affairs.

b) guiding collection and issuance of social insurance books, health insurance cards; development and revision of collection plans; communication and reporting regulations to social insurance of Ministry of National Defense, social insurance of People’s public security in a manner consistent with this document.

...

...

...

Difficulties that arise during implementation shall be reported to Vietnam Social Security./.

VERIFIED BY

PP. GENERAL DIRECTORVICE GENERAL DIRECTORTran Dinh Lieu

1 This document is joined by Decision No. 595/QD-BHXH, coming into force from July 1, 2017; Decision No. 888/QD-BHXH coming into force from July 11, 2018; Decision No. 505/QD-BHXH coming into force from May 1, 2020; Decision No. 1040/QD-BHXH, coming into force from August 18, 2020; Decision No. 811/QD-BHXH, coming into force from August 16, 2021; Decision No. 490/QD-BHXH, coming into force from April 1, 2023; Decision No. 948/QD-BHXH, coming into force from April 1, 2023. This document replaces Joined Document No. 922/VBHN-BHXH dated April 5, 2023.

2 This basis is amended by Decision No. 888/QD-BHXH, coming into force from July 1, 2018

3 Decision No. 888/QD-BHXH coming into force from July 1, 2018; Decision No. 505/QD-BHXH, coming into force from May 1, 2020; Decision No. 1040/QD-BHXH, coming into force from August 18, 2020; Decision No. 490/QD-BHXH, coming into force from March 28, 2023; Decision No. 948/QD-BHXH, coming into force from April 1, 2023

...

...

...

5 Amended by Clause 2 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

6 Amended by Clause 1 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

7 Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

8 Amended by Clause 3 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

9 Amended by Clause 2 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

11 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

10 Amended by Clause 3 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

12 Amended by Clause 4 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

13 Added by Clause 4 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

15 Added by Clause 5 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

16 Amended by Clause 6 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

17 Amended by Clause 7 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

18 Amended by Clause 8 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

19 Amended by Article 1 of Decision No. 811/QD-BHXH, coming into force from August 16, 2021

20 Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

21 Amended by Clause 9 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

22 Amended by Clause 10 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

23 Amended by Clause 11 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

...

...

...

25 Annulled by Clause 2 Article 1 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

26 Annulled by Clause 2 Article 1 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

27 Amended by Clause 1 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

28 Amended by Clause 1 Article 1 of Decision No. 888/QD-BHXH, coming into force from July 1, 2018

29 Amended by Clause 14 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

30 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

31 Amended by Clause 5 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

32 Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

33 Amended by Clause 15 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

...

...

...

35 Amended by Clause 15 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

36 Amended by Clause 16 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

37 Amended by Clause 17 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

38 Amended by Clause 18 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

39 Amended by Clause 19 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

40 Amended by Clause 1 Article 2 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

41 Amended by Clause 1 Article 2 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

42 Amended by Clause 20 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

43 Amended by Clause 21 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

...

...

...

45 Amended by Clause 22 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

46 Amended by Clause 23 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

47 Added by Clause 24 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

48 Added by Clause 25 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

49 Amended by Clause 26 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

50 Amended by Clause 27 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

51 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

52 Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

53 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

55 Amended by Clause 29 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

56 Amended by Clause 29 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

57 Amended by Article 1 of Decision No. 1040/QD-BHXH, coming into force from August 18, 2020

58 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

59 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

60 Amended by Clause 30 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

61 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

62 Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

63 Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

...

...

...

65 Amended by Clause 31 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

66 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

67 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

69 Amended by Clause 7 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

70 Amended by Clause 8 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

71 Amended by Clause 2 Article 2 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

72 Amended by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

73 Amended by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

74 Amended by Clause 3 Article 2 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

...

...

...

76 Amended by Clause 5 Article 2 of Decision No. 948/QD-BHXH, coming into force from April 1, 2023

77 Annulled by Clause 2 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

78 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

79 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

80 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

81 Amended by Clause 9 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

82 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

83 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

84 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

86 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

87 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

88 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

89 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

90 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

91 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

92 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

93 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

94 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

96 Amended by Clause 64 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

97 Amended by Clause 2 Article 1 of Decision No. 888/QD-BHXH, coming into force from July 1, 2018

98 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

99 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

100 Amended by Clause 65 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

101 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

102 Annulled by Clause 16 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

103 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

104 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

106 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

107 Amended by Clause 66 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

108 Annulled by Clause 92 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

109 Amended by Clause 3 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

110 Amended by Clause 68 Article 1 of Decision No.  505/QD-BHXH, coming into force from May 1, 2020

111 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

112 Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

113 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

114 Amended by Clause 4 Article 3 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

116 Amended by Clause 69 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

117 Amended by Clause 70 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

118 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

119 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

120 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

121 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

122 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

123 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

124 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

126 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

127 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

128 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

129 Amended by Clause 71 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

130 Amended by Clause 72 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

131 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

132 Amended by Clause 6 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

133 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

134 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

136 Amended by Clause 4 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

137 Amended by Clause 73 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

138 Amended by Clause 4 Article 1 of Decision No. 888/QD-BHXH, coming into force from July 1, 2018

139 Amended by Clause 11 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

140 Amended by Clause 12 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

1 41 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

142 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

143 Amended by Clause 1 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

144 Amended by Clause 2 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

146 Amended by Clause 75 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

147 Amended by Clause 14 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

148 Amended by Clause 76 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

149 Amended by Clause 5 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

150 Amended by Clause 77 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

151 Amended by Clause 78 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

152 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

153 Amended by Clause 79 Article 1 of Decision No. 505/QD-BHXH, coming into force from May 1, 2020

154 Added by Clause 15 Article 2 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023

...

...

...

156 Amended by Clause 3 Article 1 of Decision No. 490/QD-BHXH, coming into force from March 28, 2023