Chapter VI
SOCIAL INSURANCE FUNDS
Section 1. COMPULSORY SOCIAL INSURANCE FUND
Article 88.- Sources for formation of the fund
1. Premiums paid by employers under the provisions of Article 92 of this Law.
2. Premiums paid by laborers under the provisions of Article 91 of this Law.
3. Profits from activities of investment from the fund.
4. The State's supports.
5. Other lawful sources of revenues.
Article 89.- Component funds
1. Sickness and maternity fund.
2. Labor accident, occupational disease fund.
3. Retirement and survivorship allowance fund.
Article 90.- Use of the fund
1. Payment of social insurance indemnities to laborers under the provisions in Chapter III of this Law.
2. Payment of health insurance premiums for pensioners or persons who are enjoying monthly labor accident or occupational disease allowances during their leave.
3. Expenses for management.
4. Expenses on rewards under the provisions of Clause 2, Article 133 of this Law.
5. Investment to preserve and develop the fund according to the provisions of Articles 96 and 97 of this Law.
Article 91.- Levels and modes of payment by laborers
1. Monthly, laborers defined at Points a, b, c and d of Clause 1, Article 2 of this Law shall pay 5% of their salaries or remuneration into the retirement and survivorship allowance funds; and from 2010 on, an additional 1% shall be paid for every two years until the payment level of 8% is achieved.
2. Laborers enjoying salaries or remuneration according to production or business cycles in agricultural, forestry, fishery or salt-making enterprises shall be subject to the monthly social insurance premium payment levels specified in Clause 1 of this Article; payment shall be made on a monthly, quarterly or biannual basis.
3. The levels and modes of payment by laborers defined at Point f, Clause 1, Article 2 of this Law shall be stipulated by the Government.
Article 92.- Levels and modes of payment by employers
1. Monthly, employers shall make payments calculated on the funds of social insurance payment salaries and remuneration of laborers defined at Points a, e, c and d, Clause 1, Article 2 of this Law as follows:
a/ 3% into the sickness and maternity fund; of which 2% shall be withheld by employers to pay in time to laborers entitled to the regime specified in Section 1 and Section 2, Chapter III of this Law and conduct settlement thereof on a quarterly basis with social insurance organizations;
b/ 1% into the labor accident and occupational disease fund;
c/ 11% into the retirement and survivorship allowance fund; from 2010 on, an additional 1% shall be paid for every two years until the payment level reaches 14%.
2. Monthly, employers shall make payments calculated on the common minimum salary for each laborer defined at Point e, Clause 1, Article 2 of this Law as follows:
a/ 1% into the labor accident and occupational disease fund;
b/ 16% into the retirement and survivorship allowance fund; from 2010 on, an additional 2% shall be paid for every two years until the payment level reaches 22%.
3. Employers of agricultural, forestry, fishery or salt-making enterprises who pay salaries according to production or business cycles shall make monthly payments at the levels specified in Clause 1 of this Article; payments shall be made on a monthly, quarterly or biannual basis.
Article 93.- Temporary cessation of payment into the retirement and survivorship allowance fund
1. When employers meet with difficulties and have to temporarily stop their production or business or meet with difficulties due to natural disasters, crop failure, which render laborers and employers incapable of making payments into the retirement and death allowance fund, the payment can be temporarily ceased for no more than twelve months.
2. The Government shall specify the conditions and duration for temporary cessation of payment and the competence to decide on the temporary cessation of payment.
Article 94.- Monthly compulsory social insurance payment salaries, remuneration
1. For laborers subject to the salary regime set by the State, their monthly social insurance payment salaries shall be their rank- or grade-based salaries, or military rank-based salaries and position allowances, extra-seniority allowances or professional seniority allowances (if any). These salaries shall be calculated on the basis of the common minimum salary.
2. For laborers paying social insurance premiums according to the salary regime decided by their employers, their monthly social insurance payment salaries or remuneration are the salaries or remuneration stated in their labor contracts.
3. When the salaries or remunerations specified in Clauses 1 and 2 of this Article are higher than twenty months' common minimum salary, the monthly salary or remuneration on which social insurance premiums are based is equivalent to twenty months' common minimum salary level.
Article 95.- Management costs
1. Annual compulsory social insurance management costs shall be deducted from the profits from activities of investment from the funds.
2. Compulsory social insurance management costs shall be equivalent to management costs of state administrative agencies.
Article 96.- Investment principles
Activities of investment from the social insurance fund must ensure safety, efficiency and recoverability when necessary.
Article 97.- Investment forms
1. Purchase of debentures, mercantile papers, bonds of the State, state-run commercial banks.
2. Lending to state-run commercial banks.
3. Investment in key national economic projects.
4. Other investment forms provided for by the Government.
Section 2. VOLUNTARY SOCIAL INSURANCE FUND
Article 98.- Sources for formation of the fund
1. Premiums paid by laborers as provided for in Article 100 of this Law.
2. Profits from activities of investment from the fund.
3. The State's supports.
4. Other lawful sources of revenues
Article 99.- Use of the fund
1. To pay social insurance indemnities to laborers under the provisions of Chapter IV of this Law.
2. To pay health insurance premiums for voluntary social insurance participants who are enjoying retirement pensions.
3. To pay management costs.
4. To make investments to preserve and develop the fund under the provisions of Articles 96 and 97 of this Law.
Article 100.- Levels and modes of premium payment by laborers
1. The monthly premium payment level is equivalent to 16% of the incomes laborers select for social insurance premium payment; from 2010 on, an additional 2% shall be paid for every two years until the payment level reaches 22%.
The income level serving as a basis for calculation of payable social insurance premiums may change, depending on laborers' capabilities in each period, but must be at least equivalent to the common minimum salary and not more than twenty months' common minimum salary.
2. Laborers may select one of the following payment modes:
a/ Monthly payment;
b/ Quarterly payment;
c/ Biannual payment.
Article 101.- Management costs
1. Annual voluntary social insurance management costs shall be deducted from the profits from activities of investment from the fund.
2. Voluntary social insurance management costs shall be equivalent to management costs of state administrative agencies.
Section 3. UNEMPLOYMENT INSURANCE FUND
Article 102.- Sources for formation of the fund
1. Laborers' payment of 1% of the monthly salary or remuneration on which unemployment insurance premiums are based.
2. Employers' payment of 1% of the fund of monthly salaries and remuneration of laborers who participate in unemployment insurance on which unemployment insurance premiums are based.
3. The state's monthly budgetary support is equivalent to 1% of the fund of the salaries and remuneration of laborers insured by unemployment insurance on which unemployment insurance premiums are based, which is transferred once a year.
4. Profits from activities of investment from the fund.
5. Other lawful sources of revenues.
Article 103.- Use of the fund
1. To pay unemployment allowances.
2. To support job training.
3. To support job seeking.
4. To pay health insurance premiums for persons enjoying unemployment allowances.
5. To pay management costs.
6. To make investment to preserve and develop the fund under the provisions of Articles 96 and 97 of this Law.
Article 104.- Management costs
The unemployment insurance fund management costs are equivalent to management costs of state administrative agencies.
Article 105.- Monthly salaries or remuneration on which unemployment insurance premiums are based
Monthly salaries or remuneration on which unemployment insurance premiums are based shall be calculated under the provisions of Article 94 of this Law.
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Luật Bảo hiểm xã hội 2006 (Bản Word)