Chương III Nghị định 152/2006/NĐ-CP: Quỹ bảo hiểm xã hội

Chapter III

SOCIAL INSURANCE FUNDS

Section 1. SOURCES OF FORMATION OF FUNDS

Article 41.- Sources for formation of the funds and component funds under Article 88 and Article 89 of the Law on Social Insurance are specified as follows:

1. The sickness and maternity fund is formed from contributions from employers which are equivalent to 3% of the funds of laborers' salaries and remuneration on which social insurance premiums are based.

2. The labor accident and occupational disease fund is formed from contributions from employers which are equivalent to 1% of the funds of laborers' salaries and remuneration on which social insurance premiums are based.

3. The retirement and survivorship allowance fund is formed from the following sources:

a/ Social insurance premiums paid by laborers at levels specified in Article 43 of this Decree;

b/ Premiums paid by employers under Article 43 of this Decree;

c/ Funds transferred by the State from its budget to the social insurance fund to ensure full payment of retirement pensions and social insurance allowances to persons who enjoy retirement pensions and social insurance allowances before January 1, 1995; and payment of social insurance premiums for the working period before January 1, 1995, for laborers specified in Clause 4, Article 139 of the Law on Social Insurance.

4. Profits from activities of investment from the fund.

5. The State's supports.

6. Other lawful sources of revenues.

Section 2. LEVELS AND MODES OF PAYMENT

Article 42.- Levels and modes of payment by laborers under Article 91 of the Law on Social Insurance are specified as follows:

1. Monthly, laborers specified in Clauses 1, 2, 3 and at Point b, Clause 4, Article 2 of this Decree shall pay social insurance premiums into the retirement and survivorship allowance fund as follows:

a/ From January 2007 to December 2009, they shall pay social insurance premiums equivalent to 5% of the salaries or remuneration on which social insurance premiums are based;

b/ From January 2010 to December 2011, they shall pay social insurance premiums equivalent to 6% of the salaries or remuneration on which social insurance premiums are based;

c/ From January 2012 to December 2013, they shall pay social insurance premiums equivalent to 7% of the salaries or remuneration on which social insurance premiums are based;

d/ From January 2014 on, they shall pay social insurance premiums equivalent to 8% of the salaries or remuneration on which social insurance premiums are based.

2. Laborers enjoying salaries or remuneration according to production or business cycles in agricultural, forestry, fishery or salt-making enterprises shall pay monthly social insurance premium at the level 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 specified at Point a, Point c, Clause 4, Article 2 of this Decree are specified as follows:

a/ Levels of monthly payment into the retirement and survivorship allowance fund:

- From January 2007 to December 2009, laborers shall pay social insurance premiums equivalent to 16% of the salaries or remuneration they receive before going to work abroad on which social insurance premiums are based;

- From January 2010 to December 2011, laborers shall pay social insurance premiums equivalent to 18% of the salaries or remuneration they receive before going to work abroad on which social insurance premiums are based;

- From January 2012 to December 2013, laborers shall pay social insurance premiums equivalent to 20% of the salaries or remuneration they receive before going abroad on which social insurance premiums are based;

- From January 2014 on, they shall pay social insurance premiums equivalent to 22% of the salaries or remuneration they receive before going to work abroad on which social insurance premiums are based.

b/ Payment shall be made on a quarterly, biannual or annual basis or in a lump sum based on the term indicated in the contracts on sending laborers to work abroad. Enterprises and non-business organizations that send laborers to work abroad shall collect and pay social insurance premiums for these laborers and register the mode of payment with the social insurance organizations or laborers shall pay social insurance premiums through agencies, organizations or units where they participate in social insurance or directly to the social insurance organization of the place where they reside before going to work abroad.

When laborers have their contracts extended or renewed right in the host country, they shall pay social insurance premiums by the modes specified in this Article or pay them to the social insurance organization after returning home.

Article 43.- Levels and modes of payment by employers under Clause 1 and Clause 3, Article 92 of the Law on Social Insurance are specified as follows:

1. Monthly, employers shall make payments calculated on the funds of monthly salaries and remuneration on which social insurance premiums are based and which are paid to laborers specified in Clauses 1, 2 and 3 and at Point b, Clause 4, Article 2 of this Decree as follows:

a/ Three per cent 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 II of this Decree. Employer shall finalize this amount on a quarterly basis with social insurance organizations, specifically as follows:

- If the finalized amount is smaller than the withheld amount, the balance shall be refunded to the social insurance fund in the first months of the subsequent quarter.

- If the finalized amount is larger than the withheld amount, the social insurance organization shall grant an amount to offset the deficit in the first month of the subsequent quarter.

b/ One per cent into the labor accident and occupational disease fund;

c/ Payments into the retirement and survivorship allowance fund are as follows:

- From January 2007 to December 2009: 11%;

- From January 2010 to December 2011: 12%;

- From January 2012 to December 2013: 13%;

- From January 2014 on: 14%.

2. Monthly, employers shall make payments calculated under Clause 1 of this Article and make deductions from monthly salaries and remuneration of their laborers at the levels specified in Clause 1, Article 42 of this Decree before remitting them at a time into social insurance funds.

3. Employers of agricultural, forestry, fishery or salt-making enterprises who pay salaries and remuneration 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 as registered by employers with social insurance funds.

Article 44.- Temporary cessation of payment into the retirement and survivorship allowance fund under Article 93 of the Law on Social Insurance is specified as follows:

1. Cases entitled to temporary cessation of payment:

a/ Meeting with difficulties and having to temporarily stop production or business;

b/ Meeting with difficulties due to natural disasters or crop failure.

2. Conditions:

a/ Employers falling into one of the cases specified in Clause 1 of this Article are entitled to temporary cessation of payment if meeting one of the following conditions:

- Being unable to arrange jobs for laborers of whom insured laborers, who must temporarily cease working account for at least 50% of the total number of currently employed laborers before the temporary cessation of production and business;

- Suffering from damage caused by natural calamity, fire, epidemic or crop failure, which is worth more than 50% of total assets (excluding the value of land).

b/ Payment can be temporarily ceased on a monthly basis for no more than twelve months.

3. Competence to decide on temporary cessation of payment:

a/ The Prime Minister decides, at the proposal of the Ministry of Labor, War Invalids and Social Affairs, on temporary cessation of payment for economic organizations established by the Prime Minister;

b/ The Ministry of Labor, War Invalids and Social Affairs decides on temporary cessation of payment for employers managed by ministries, branches or central agencies at the proposal of these ministries, branches or central agencies.

c/ Provincial-level state management agencies in charge of social insurance decide on temporary cessation of payment for employers managed by local administrations.

4. During the period of temporary cessation of payment into the retirement and survivorship allowance fund, employers shall still make payments into the sickness and maternity fund and the labor accident and occupational disease fund. Laborers are entitled to sickness, maternity, labor accident and occupational disease regimes according to regulations and may, when meeting all conditions, retire under the retirement regime.

Article 45.- Monthly salaries and remuneration on which compulsory social insurance premiums are based are specified as follows:

1. For laborers subject to the salary regime set by the State, their monthly salaries on which social insurance premiums are based are their rank- or grade-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 applicable at the time of payment.

2. For laborers paying social insurance premiums according to the salary regime decided by their employers, their monthly salaries on which social insurance premiums are based are the salaries or remuneration stated in their labor contracts.

3. When the monthly salaries or remunerations specified in Clauses 1 and 2 of this Article are higher than 20 months' common minimum salary, the monthly salary or remuneration on which social insurance premiums are based is equivalent to 20 months' common minimum salary level.

Section 3. USE AND MANAGEMENT OF SOCIAL INSURANCE FUNDS

Article 46.- Use of compulsory social insurance funds under Article 90 of the Law on Social Insurance is specified as follows:

1. Payment of social insurance indemnities to laborers under the provisions in Chapter II of this Decree, specifically as follows:

a/ The sickness and maternity fund shall pay indemnities under the sickness regime according to the provisions of Section 1 and under the maternity regime according to the provisions of Section 2, Chapter II of this Decree;

b/ The labor accident and professional disease fund shall pay indemnities under the labor accident and sickness regime according to the provisions of Section 3, Chapter II of this Decree;

c/ The retirement and survivorship allowance fund shall pay indemnities under the retirement regime according to the provisions of Section 4 and under the survivorship allowance regime according to the provisions of Section 5, Chapter II of this Decree.

2. Payment of health insurance premiums from component funds, specifically as follows:

a/ The labor accident and occupational disease fund shall pay social insurance premiums for persons who take leave and enjoy monthly labor accident or occupational disease allowances;

b/ The retirement and survivorship allowance fund shall pay health insurance premiums for pensioners.

3. The labor accident and occupational disease fund shall pay rewards to employers who properly perform labor protection and prevention of labor accidents and occupational diseases.

4. Expenses for social insurance management.

5. Investment to preserve and develop the fund according to regulations.

Article 47.- Management costs under Article 95 of the Law on Social Insurance are specified as follows:

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, covering the following items:

a/ Regular expenses;

b/ Irregular expenses, including:

- Expenses for making social insurance books, papers and forms and for collection and spending work;

- Expenses for overhaul and procurement of fixed assets, scientific research and professional training.

Article 48.-

1. Annually, the state budget shall grant to Vietnam Social Insurance sufficient and timely funds for implementing social insurance and health insurance policies and regimes to the subjects enjoying retirement pensions and social insurance allowances before January 1, 1995, including the following items:

a/ Retirement pensions;

b/ Working capacity loss allowances;

c/ Allowances for persons suffering labor accidents or occupational diseases; caretakers of persons suffering labor accidents or occupational diseases; equipment and tools for persons suffering labor accidents and occupational diseases;

d/ Allowances for rubber workers;

e/ Survivorship allowances and funeral costs;

f/ Health insurance premiums according to regulations;

g/ Payment fees;

h/ Other expenses (if any).

2. Vietnam Social Insurance shall fully implement the provisions of the State Budget Law on elaboration of estimates, allocation of estimates and finalization of funds.

Article 49.- Activities of investment from the social insurance fund are specified as follows:

1. Vietnam Social Insurance shall take measures to preserve and develop the social insurance fund from temporarily idle money. Activities of investment from the social insurance fund must ensure safety, efficiency and recoverability when necessary.

2. The Board of Management of Vietnam Social Insurance shall decide on investment in the following forms:

a/ Purchase of debentures, bonds and bills of the State and state-owned commercial banks;

b/ Provision of loans to state-owned commercial banks;

c/ Investment in key national economic projects;

d/ Investment in Prime Minister-decided projects with great capital demands.

Article 50.- Financial activities of the social insurance fund shall be subject to the supervision and inspection by state management agencies in charge of finance and the audit by the state audit agency.