Chương III Nghị định 115/2015/NĐ-CP: Quỹ bảo hiểm xã hội

Chapter III

SOCIAL INSURANCE FUND

Article 15. Levels and methods of payment of persons on spouse benefit in overseas Vietnamese representative missions

1. Each employee prescribed in Point g Clause 1 Article 2 of this Decree, during the spouse benefit in a Vietnamese representative mission, shall pay monthly premiums to the fund of retirement and survivor fund of social insurance as follows:

a) The monthly premium shall equal 22% of employee’ monthly salary for which the premium is paid, if the employee has paid compulsory social insurance in a certain period;

b) The monthly premium shall equal 22% of 2-month base salary, if the employee has not paid compulsory social insurance or has paid compulsory social insurance but he/she has received the lump-sum social insurance payout.

2. The payment applied to employees prescribed in Point g Clause 1 Article 2 of this Decree shall be made once every 3 months, every 6 months or every 12 months or in a lump sum.

3. The senior agencies or organizations of officials having spouses must:

a) Collect the premiums of compulsory social insurance from their spouses prescribed in Clause 1 and Clause 2 of this Article to contribute to the fund of retirement and survivorship;

b) Carry out the procedures for social insurance registration prescribed in Clause 1 Article 97 and Clause 1 Article 99 of the Law on Social insurance.

Article 16. Suspension from payment of compulsory social insurance

Suspension from payment of compulsory social insurance prescribed in the Law on Social insurance is specified as follows:

1. The cases of suspension of payment to the fund of retirement and survivorship:

a) Suspend business operation in 1 month or longer because the employers meet with difficulties due to their structural or technical changes, or economic crisis or recession, or economic restructuring according to state policies or international commitments.

b) The employers meet with difficulties due to natural disasters, conflagration, epidemic diseases, or bad harvest.

2. Conditions for suspension of payment to the fund of retirement and survivorship:

Each employer, under any of the cases prescribed in Clause 1 of this Article and satisfying any of the following conditions, shall be entitled to suspend payment to the fund of retirement and survivorship:

a) Failing to provide works for employees, in which there are 50% or more of total employees determined before the business suspension that are subject to social insurance;

b) Suffering damage of 50% of total assets' value due to natural disasters, conflagration, epidemic diseases, or bad harvest (excluding land value).

3. Period of suspension of payment to the fund of retirement and survivorship:

a) The period of suspension of payment to the fund of retirement and survivorship not exceeding 12 months. In the period of suspension of payment to the fund of retirement and survivorship, the employer must still contribute to the fund of sickness and maternity and the fund of occupational accidents and occupational diseases.

The employer and the employee who is eligible for retirement and survivorship benefits or has the employment contract terminated shall make compensatory payment to the retirement and survivorship fund in order to provide the employee with benefits to which the employee is entitled during the suspension period.

b) Upon the expiration of suspension period prescribed in Point a of this Clause, the employer and the employee shall continue paying social insurance and make a supplementary payment for such suspension period, the supplementary amount shall not be charged late-payment interest prescribed in Clause 3 Article 122 of the Law on Social insurance.

4. The social security agency shall accept the suspension from payment to the fund of retirement and survivorship applied for by the employee and employer meeting requirements prescribed in Clauses 1, 2 and 3 of this Article. The time of suspension from payment to the fund of retirement and survivorship shall be from the month in which the written request for suspension submitted by the employer is received.

5. The suspension from social insurance payment applied to an employee on compulsory social insurance that is put in temporary detention shall be conducted as follows:

a) If an employee prescribed in Clause 1 Article 2 of this Decree who is put in temporary detention, the employee and his/her employer shall be entitled to suspend social insurance payment;

b) After the expiration of the temporary detention period, if the competent agency concludes that the employee suffers a miscarriage of justice; supplementary payment shall be made for the detention period.

In case the employee is an official, a civil servant, a public employee, a national defense worker, a public security worker or a person doing other jobs in a cipher organization, the employee and his/her employer must pay supplementary social insurance.

In other case, the supplementary payment shall be made by an authority responsible for compensation prescribed in the Law on State compensation liability through the employer;

c) The supplementary amount paid for the suspension period shall not be charged late-payment interest under Clause 3 Article 122 of the Law on Social insurance;

d) In case the competent authority finds the employee guilty, it is not required to make supplementary payment of social insurance for the temporary detention period.

6. Each guest worker prescribed in Clause 2 Article 2 of this Decree that loses job temporarily certified by the enterprise provide guest worker services, such unemployment period shall be entitled to suspension from payment to the fund of retirement and survivorship.

After the temporary unemployment, if the employee returns to work, he/she shall continue paying social insurance as prescribed without paying supplementary social insurance the temporary unemployment.

7. The Minister of Labor, War Invalids and Social Affairs shall stipulate competence to and procedures for determination of number of employees on social insurance that in temporary unemployment and damaged asset value prescribed in Clause 2 of this Article.

Article 17. Monthly salary as the basis for compulsory social insurance payment

For each employee who pays social insurance premiums according to the salary regime by the employer, his monthly salary as the basis for social insurance payment prescribed in Clause 2 Article 89 of the Law on Social insurance shall be determined as follows:

1. From January 1, 2016 to December 31, 2017, the monthly salary as the basis for social insurance payment will be the salary plus salary-based benefit mentioned in the labor contract as prescribed in the labor law.

2. From January 1, 2016 to December 31, 2017, the monthly salary as the basis for social insurance payment will be the salary plus salary-based benefit mentioned in the labor contract as prescribed in the labor law.

3. The monthly salary as the basis for social insurance payment applied to each enterprise management receiving salary prescribed in Point dd Clause 1 Article 2 of this Decree will be the salary decided by the enterprise, other than managers in state-owned single member limited companies.

The monthly salary as the basis for social insurance payment applied to each manager of cooperatives receiving salary prescribed in dd Clause 1 Article 2 of this Decree will be the salary decided by the member’s meeting.

Article 18. Collection of monthly salary as the basis for compulsory social insurance payment in arrears

The collection of monthly salary as the basis for compulsory social insurance payment in arrears prescribed in Clause 4 Article 89 of the Law on Social insurance applied to employees and employers other than the cases prescribed in Clause 3 Article 122 of the Law on Social insurance shall be carried as follows:

1. The monthly salary as the basis for compulsory social insurance payment in arrears applied to employees and employers shall be collected in any of the following cases:

a) Increasing the monthly salary of an employee as the basis for social insurance payment

b) Making supplementary payment of social insurance which has not been paid by a guest worker.

2. The arrear amount of social insurance shall be determined as follows:

a) Regarding the cases prescribed in Clause 1 of this Article, the arrear amount shall not be charged the late-payment interest.

After 6 months from the date on which the decision on increase in monthly salary as the basis for social insurance payment or termination of the guest worker labor contract, the social insurance in arrears shall include the compulsory social insurance payable as prescribed and charged interest.

b) The interest equals the average interest rate of investment from the social insurance fund in the year preceding the year in which the arrears are collected.

3. The employer must fully pay social insurance, unemployment insurance, and insurance late-payment interest for an employee meeting requirements for social insurance claim or terminating labor contract to settle social insurance and unemployment insurance for the employee.

Article 19. Investment activities of the social insurance fund

1. Management Board of Vietnam Social Security shall decide and take responsibility for the forms of investment and investment structure of the social insurance to the Government at the request of social security agency.

2. Vietnam Social Security shall adopt measures for preservation and development of the social insurance fund according to the decision of the Management board of social insurance. The investment activities of the social insurance fund must be safe, effective and recoverable.

3. The profit from the investment activities of the social insurance fund shall be transferred to the social insurance fund and paid for administrative expenses of social insurance.