Quyết định 595/QĐ-BHXH năm 2017 Quy trình thu bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp, bảo hiểm tai nạn lao động, bệnh nghề nghiệp; cấp sổ bảo hiểm xã hội, thẻ bảo hiểm y tế do Bảo hiểm xã hội Việt Nam ban hành

DECISION

ON PROCEDURES FOR COLLECTION OF SOCIAL INSURANCE CONTRIBUTIONS AND PREMIUMS OF HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGEMENT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

GENERAL DIRECTOR OF VIETNAM SOCIAL SECURITY

Pursuant to Law No. 58/2014/QH13 dated November 21, 2014 on Social Insurance;

Pursuant to Law No. 25/2008/QH12 dated November 14, 2018 on Health Insurance and Law No. 46/2014/QH13 dated on June 13, 2014 on amendments to certain articles of Law on Health Insurance;

Pursuant to Law No. 38/2013/QH13 dated November 16, 2013 on Employment;

Pursuant to Law No. 84/2015/QH13 dated June 25, 2015 on Occupational safety and hygiene;

Pursuant to the Government’s Decree No. 01/2016/ND-CP dated January 05, 2016 on functions, tasks, powers and organizational structure of Vietnam Social Security;

In the consideration of the request of managers of premium collection department and department for social insurance books and health insurance cards,

DECISION

Article 1: Procedures for collection of social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance and issuance of social insurance books and health insurance cards shall be issued together with this Decision.

Article 2: This Decision comes into force from July 01, 2017 and replaces the Decision No. 959/QD-BHXH dated September 09, 2015 on collection of social insurance contributions, health insurance, unemployment insurance premiums and management of social insurance books and health insurance books. Documents promulgated by the Vietnam Social Security and against this Decision shall be annulled.

Article 3. Managers of premium collection department, department for social insurance books and health insurance cards, Chief of Office and heads of affiliated entities of Vietnam Social Security and directors of social insurance authorities of provinces and central-affiliated cities shall take responsibility for implementing this Decision.

PROCEDURES

FOR COLLECTION OF SOCIAL INSURANCE CONTRIBUTIONS AND PREMIUMS OF HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE; MANAGEMENT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
(issued together with the Decision No. 595/QD-BHXH dated April 14, 2017 of the General Director of Vietnam Social Security)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Decision provides guidance on applications and professional procedures for, rights and power of individuals, authorities and social insurance employers and social insurance authorities engaged in collection of social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance (hereinafter referred to as “insurance contributions and premiums); issuance, record, management and use of social insurance books and health insurance cards.

2. The management of collection of insurance contributions and premiums; issuance, record, management and use of social insurance books and health insurance cards applying to the armed forces shall be instructed by the Ministry of National Defense and Ministry of Public Security in conformity with features of each Ministry and be consistent with the instructions provided by this Decision in order to ensure the consistency in implementing policies on and regimes for insurance in the whole country.

Article 2. Definitions

For the purpose of this Document, the terms below shall be construed as follows:

2.1. "employers" means authorities, employers, organizations and individuals having employees that are required to participate in compulsory social insurance, health insurance, occupational accident and occupational disease insurance.

2.2. “participants” means employees that participate in compulsory social insurance, health insurance, occupational accident and occupational disease insurance and people participating in voluntary social insurance or health insurance; except for specified cases.

2.3. “supervisory authorities” means authorities having power to determine and approve the list of participants such as people in poor households, people with meritorious services to the revolution, relatives of people with meritorious services to the revolution, people entitled to monthly social welfare, veterans or children according to the assignment of People's Committee of provinces.

2.4. “collect arrears” means social insurance authorities collect insurance contributions and premiums in case of evasion of payment, inadequate quantity of participants in insurance, inadequate insurance premiums or contributions, appropriation of contributions or premiums or payout of social insurance, health insurance, unemployment insurance or occupational accident and occupational disease insurance.

2.5. "refund” means social insurance authorities return amounts that are not insurance contributions or premiums or redundant paid amount when the transactions with social insurance authorities are closed or premiums that have been paid to the social insurance authorities by another authority, employer or individual.

2.6. “application receiving and managing division” means application receiving and managing divisions of social insurance authorities of districts or application receiving and managing divisions affiliated to department of application-receiving and result-returning related to administrative procedures of social insurance authorities of provinces.

2.7. “copy” means a photo of the original copy or typed copy with adequate and accurate contents as those of the original book.

An employer or participant that is required to submit a copy in accordance with instructions prescribed in this Decision shall submit the original copy of this copy in order that the social insurance authority shall verify, compare and return to the employer or participant.

2.8 “original copy” means a document that has been issued for the first time, reissued and issued in case of reapplication by the competent authority or a document made by an individual and confirmed and stamped by a competent authority.

2.9 “certified documents” means documents, contracts or written transactions that have been certified in accordance with regulations of law.

2.10. With regard to documents included in the applications prescribed in this document, if their original copies are not required, applicants can submit their original copies, the copies enclosed with their original copies for comparison, certified copies or copies issued from the original social insurance books.

2.11. “debts of insurance contributions or premiums” means insurance contributions or premiums that shall be paid by an employee in accordance with regulations of law but his/her employer has not paid them to the social insurance authority. Debts shall include late payment interest that shall be paid in accordance with regulations but have not been paid by employers.

2.12. “confirmation of a social insurance book” means record of payment period of insurance contributions or premiums by participants.

2.13. “social insurance code” means the unique personal identification number of a participant issued by the social insurance authority specified in a social insurance book or health insurance card

2.14. Name of professional group affiliated to a social insurance authority of a district refers to professional name prescribed by the Vietnam Social Security including professional groups that carry out multiple functions and tasks.

2.15 Chapters, Sections, Articles, Clauses, Points and forms mentioned in this Document whose sources are not specified shall be considered to be of this document.

Article 3. Assignment of management

1. Responsibility to collect insurance contributions and premiums

 Responsibilities of a social insurance authority of each district

a) Collect insurance contributions and premiums from employers located in the district according to the assignment by the social insurance authority of the province.

b) Deal with the collection of arrears and refunding of insurance contributions and premiums; suspend the contribution to retirement and death benefit funds made by employers and participants in insurance whose contributions and premiums collected directly by the social insurance authority of the district.

c) Collect health insurance premiums and voluntary social insurance contributions paid by the state budget according to the assignment of management of the state budget.

d) Collect voluntary social insurance contributions and health insurance premiums paid by the participants living in the district.

dd) Collect health insurance premiums paid by the state budget; record the collection of health insurance premiums that are ensured by social insurance funds or unemployment insurance funds or premiums funded by the state budget for students who are studying in education institutions managed by Ministries and central authorities according to the assignment by the social insurance authority of the province.

1.2. Responsibilities of the social insurance authority of each province

a) Collect insurance contributions and premiums from employers which have not been assigned contribution thereof to the social insurance authority of the district.

b) Deal with the collection of arrears and refunding of insurance contributions and premiums; suspend the payment to retirement and death benefit fund made by employers and participants whose insurance contributions or premiums collected directly by the social insurance authority of the province.

c) Collect health insurance premiums and voluntary social insurance contributions covered by the state budget according to the assignment of management of the state budget

d) Collect health insurance premiums paid by the state budget; record the collection of health insurance premiums that are ensured by social insurance funds or unemployment insurance funds or premiums funded by the state budget for students who are studying in educational institutions managed by Ministries and central authorities.

1.3. Responsibility of Vietnam Social Security

a) Collect premiums of health insurance and unemployment insurance paid by the state budget or paid by the unemployment insurance funds.

b) Collect social insurance contributions funded by the state budget applying to people who have worked before 1995.

2. Responsibility to issue, record and confirm social insurance books

2.1. Responsibility of the social insurance authority of each district

a) Issue, reissue, adjust, confirm social insurance books and specify the period of unearned unemployment insurance, record the payment period of social insurance contributions and premiums of unemployment insurance and occupational accident and occupational disease insurance for  participants working for employers whose insurance contributions or premiums are collected directly by the social insurance authority of the district and people who reserve their payment period of social insurance, unemployment insurance and occupational accident and occupational disease insurance.

b) Deal with applications for adding period not subject to social insurance and adjustment to occupations that are heavy, toxic or dangerous or extremely heavy, toxic or dangerous prior to January 01, 1995 assigned by the social insurance authority of the province.

2.2. Responsibility of the social insurance authority of each province

a) Issue, reissue, adjust, confirm social insurance books and specify the period of unearned unemployment insurance, record the payment period of social insurance contributions and premiums of unemployment insurance and occupational accident and occupational disease insurance for participants working for employers whose insurance premiums are collected directly by the province, people that have receive social insurance benefits or people who reserve their payment period of social insurance, unemployment insurance and occupational accident and occupational disease insurance.

b) Deal with applications for adding period not subject to social insurance and adjustment to occupations that are heavy, toxic or dangerous or extremely heavy, toxic or dangerous prior to January 01, 1995.

3. Responsibility for issuance of health insurance cards

3.1. The social insurance authority of the district has power to issue, reissue or replace health insurance cards to participants whose premiums are collected by it.

3.2. The social insurance authority of each province has power to issue, reissue and replace health insurance cards to participants working for employers whose premiums are directly collected by this authority and people entitled to unemployment benefits in the province.

4. The social insurance authority of the province shall, according to specific conditions of each district, assign to the social insurance authorities of districts to collect insurance contributions and premiums, assign collection of insurance contributions and premiums paid by at least 90% of employers under its management from 2019 onwards.

Chapter III

PARTICIPANTS, CONTRIBUTIONS AND PREMIUMS AND PAYMENT METHODS

Section 1. COMPULSORY SOCIAL INSURANCE

Article 4. Participants prescribed in Article 2 of Law on Social Insurance and its instructional documents

1. Vietnamese employees subject to compulsory social insurance include:

1.1. People working under labor contracts whose term is indefinite, fixed-term labor contracts, seasonal labor contracts or labor contracts for specific jobs whose term is from 3 months to less than 12 months, including labor contract signed between employers and legal representative of people under 15 years old in accordance with regulations of law;

1.2. People working under contracts whose term is from 1 to less than 3 months (from January 01, 2018

1.3 Officials and public employees prescribed by law;

1.4. National defense workers, police workers and other people working for cipher organization in the cases where the social insurance authority of the Ministry of National Defense or the Ministry of Public Security hands over power to the social insurance authority of the province.

1.5. Managers of enterprises and directors of cooperatives receiving salaries;

1.6. Part-time staffs of communes, wards and towns;

1.7. Vietnamese guest workers under contracts prescribed in Law on Vietnamese guest worker shall participate in compulsory social insurance in accordance with regulations of the Government’s Decree No. 115/2015/ND-CP dated November 11, 2015 providing guidelines for certain articles of Law on Social Insurance related to compulsory social insurance in case of the following contracts:

a) Contracts for sending workers abroad with enterprises providing services for sending workers abroad and public service providers to send workers abroad;

b) Contracts for sending workers abroad with bid-winning or contracting enterprises or organizations and individuals making offshore investment and sending their workers abroad;

c) Contracts for sending workers abroad in the form of skill improvement internship with enterprises which send worker abroad in the form of skill improvement internship

d) Personal contracts.

1.8. People entitled to spouse allowance in overseas Vietnamese representative missions prescribed in Clause 4 Article 123 of Law on Social Insurance;

1.9. The employees that are mentioned in Points 1.1, 1.2, 1.3, 1.4, 1.5 and 1.6 of this Clause, assigned to study, practice or work domestically and overseas but still receive domestic salaries and are subject to compulsory social insurance.

2. Foreign employees who work in Vietnam and obtain work permits or praising certificate or license issued by the Vietnamese competent authorities (This regulation shall be applied from January 01, 2018 in accordance with the Government’s regulations).

3. Employers participating in compulsory social insurance include regulatory authorities, public service providers, people’s armed forces, political organizations, socio-political organizations, socio-political-professional organizations, social-professional organizations and other social organizations; foreign authorities and organizations and international organizations operating in the territory of Vietnam; enterprises, cooperatives, household business, artels and other organizations and individuals employing staffs under labor contracts.

4. The employees prescribed in Point 1.1 and 1.2 Clause 1 of this Article who work as domestic servants and the employees prescribed in Clause 1 of this Article who are receiving the following monthly pensions, social insurance benefits and monthly benefits are not required to participate in compulsory social insurance:

a) People that are receiving monthly pensions;

b) People that are receiving monthly benefits in accordance with regulations at the Government’s Decree No. 09/1998/ND-CP dated January 23, 1998 on amendments to the Government’s Decree No. 50/CP dated July 26, 1995 on the livelihood allowance for officials in the communes, wards and townships;

c) People that are receiving monthly compensations for loss of work capacity;

d) People that are receiving monthly benefits prescribed in the Prime Minister’s Decision No. 91/2000/QD-TTg dated August 04, 2000 on providing benefits for people whose working ages have expired at the time of stopping of their monthly compensations for loss of work capacity; the Prime Minister’s Decision No.613/QD-TTg dated May 06, 2010 on monthly benefits provided for people that have been on practical assignments from 15 years to under 20 years and their period of compensation for loss of work capacity has expired;

dd) Servicemen/service women, people's public security forces and ciphers that are entitled to monthly benefits in accordance with regulations in the Prime Minister's decisions namely the Decision No. 142/2008/QD-TTg dated October 27, 2008, on regimes applicable to servicemen/ servicewomen participating in the American war with less than 20 years of military service and having been demobilized ; Decision No. 38/2010/QD-TTg dated 06/5/2010 on amendments to the Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 53/2010 / QD-TTg dated August 20, 2010 on regimes applicable to officials and soldiers of People's Public Security Forces who participated in American war with less than 20 years of serving the People's Public Security Forces and have quitted their jobs or have been demobilized; the Decision No. 62/2011/QD-TTg dated November 09, 2011 on regimes and policies applying to people participating in national defense and carrying out international duties in Cambodia and Laos after  April 30, 1975 and having been demobilized or have quitted their jobs.

Article 5. Social insurance contributions payable by the entities prescribed in Articles 85 and 86 of Law on Social Insurance and its instructional documents

1.  Social insurance contributions payable by employees

1.1. The employees prescribed in Points 1.1, 1.2, 1.3, 1.4, 1.5 and Point 1.7.b Clause 1 of Article 4 shall monthly pay 8% of their monthly salaries to retirement and death benefit funds.

1.2. The employees prescribed in Points 1.6 Clause 1 of Article 4 shall monthly pay 8% of statutory pay rate to retirement and death benefit funds.

1.3. The employees prescribed in Points 1.7.a, 1.7.b or 1.7.c Clause 1 Article 4 shall pay 22% of their monthly salary as the basis for payment of compulsory social insurance to retirement and death benefit funds before they go abroad to work if they have participated in compulsory social insurance. If they have not participated in compulsory social insurance or have participated in compulsory social insurance but have received lump sum social insurance benefits, they shall pay 22% of twice statutory pay rate.

1.4. The employees prescribed in Points 1.8 Clause 1 Article 4 shall pay 22% of their previous monthly salary as the basis for payment of compulsory social insurance to retirement and death benefit funds if they have participated in compulsory social insurance. If they have not participated in compulsory social insurance or have participated in compulsory social insurance but have received lump sum social insurance benefits, they shall pay 22% of twice statutory pay rates.

1.5. The employees prescribed in Clause 2 Article 4 shall comply with regulations issued by the Government and instructions provided by the Vietnam Social Security.

1.6. If the employees prescribed in Clause 1 Article 4 and people whose period of payment of compulsory social insurance reserved still lack 06 months or less to be eligible for receiving pensions or death benefit benefits, the contribution rate shall be 22% of their monthly salary as the basis for payment of compulsory social insurance before they take leave or die to the retirement and death benefit funds

2.  Social insurance contributions payable by the employers prescribed in Clause 3 Article 4

2.1. Employers shall make monthly payment calculated based on the salary funds for payment of social insurance contributions for employees mentioned in Points 1.1, 1.2, 1.3, 1.4, 1.5 and 1.7.b Clause 1 of Article 4. To be specific:

a) Pay 3% of the salary fund to the sickness and maternity fund;

b) Pay 14% of the salary fund to retirement and death benefit funds.

2.2. Employers shall pay 14% of statutory pay rate to retirement and death benefit funds for the employees prescribed in Point 1.6 Article 4.

Article 6. Monthly salaries as the basis for payment of compulsory social insurance according to Article 89 of the Law on Social insurance and its instructional documents

1. Salaries paid by the State

Regarding a worker whose salary is paid by the State, the monthly salary as the basis for payment of compulsory social insurance is the salary plus (+) position allowance and seniority pay (if any). This salary is calculated according to the statutory pay rate.

The monthly salary as the basis for payment of compulsory social insurance mentioned in this Point also applies the reassignment coefficient specified by salary laws.

1.2. The monthly salary as the basis for payment of compulsory social insurance of the workers specified in Point 1.6 Clause 1 Article 4 is the statutory pay rate.

2. Salaries paid by non-state employers

2.1. From January 01, 2016 to December 31, 2017, the monthly salary as the basis for payment of compulsory social insurance is the salary plus (+) allowances according to Clause 1 and Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH.

Allowances specified in Point a Clause 2 Article 4 of Circular No. 47/2015/TT-BLDTBXH include allowances that are meant to make up for unfavorable working conditions, complex nature of work, unfavorable living conditions, or to attract workers that are not included in the agreed salary under the employment contract, such as: position allowance, responsibility allowance, allowances for hard, toxic or dangerous works, seniority pay, area-based allowance, travelling allowance, attraction allowance and similar allowances.

2.2. From January 01, 2018 onwards, the monthly salary as the basis for payment of compulsory social insurance is the salary plus (+) allowances according specified in Point 2.1 of this Clause and other additional payments specified in Point a Clause 3 Article 4 of Circular No. 47/2015/TT-BLDTBXH.

2.3. The monthly salary as the basis for payment of compulsory social insurance does not include other benefits such as bonus defined in Article 103 of the Labor Code, rewards for creative ideas, payments for mid-shift meals; subsidies on costs of traveling, calling, housing, child care benefits; benefits provided upon the death or marriage of a worker’s relative, bonus upon the worker’s birthday, benefits for workers suffering from occupational accidents or occupational diseases and other benefits specified in Clause 11 Article 4 of Decree No. 05/2015/ND-CP.

2.4. The monthly salary as the basis for payment of compulsory social insurance of an enterprise manager mentioned in Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP is the salary paid by the enterprise, except for full-time managers of state-owned single-member limited liability companies.

The monthly salary as the basis for payment of compulsory social insurance of a cooperative manager mentioned in Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP is the salary decided by the general assembly of members.

2.5. The monthly salary as the basis for payment of compulsory social insurance of a cooperative manager mentioned in Point dd Clause 1 Article 2 of Decree No. 115/2015/ND-CP is the salary decided by the general assembly of members

The monthly salary as the basis for payment of compulsory social insurance of a full-time representative of state capital at a business corporation, general company or company is the salary paid by such corporation or company.

2.6. The monthly salary as the basis for payment of compulsory social insurance specified in this Clause must not fall below the region-based minimum wage of the person holding the simplest position under normal working conditions.

a) A person whose job or position requires training (including training provided by the employer) must be higher than the region-based minimum wage by at least 7%;

b) The salary of a person working under strenuous, toxic or dangerous conditions must be higher by at least 5% than that of a person having a similar job or position under normal working conditions; The salary of a person working under extremely strenuous, toxic or dangerous conditions must be higher by at least 7% than that of a person having a similar job or position under normal working conditions.

3. If the monthly salary as the basis for payment of compulsory social insurance mentioned in this Article shall not exceed 20 times the statutory pay rate.

Article 7. Payment methods prescribed in Articles 85 and 86 of Law on social insurance and its instructional documents

1. Monthly payment

Every month, no later than the last day of the month, the employers shall make deductions from the monthly salary fund of participants in compulsory social insurance to pay for compulsory social insurance contributions and simultaneously make deductions from monthly salary as the basis for payment of compulsory social insurance of each employee at prescribed rate and transfer them at the same time to the collecting account opened at the state banks or treasuries by the social insurance authorities.

2. Quarterly or biannual payment

Employers that are enterprises, cooperatives, household businesses and artels operating in agriculture, forestry, fishery or salt production and paying their workers by the piece or collect flat-rate lease payments shall pay the social insurance contributions on the monthly, quarterly or biannual basis and no later than the last day of payment period. The employer shall fully transfer money to the social insurance funds.

3. Payment by areas

3.1. An employer whose head office is located in a province shall register to pay social insurance contributions in this province under the assignment of the social insurance authority of the province.

3.2. Branches of an enterprise shall pay social insurance contributions in the area where it operates.

4. The employees prescribed in Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article 4 shall pay social insurance contributions on the monthly, quarterly, biannual or annual basis or make a lump sum payment as prescribed in contracts for sending workers abroad. The employees shall directly pay the social insurance contributions to social insurance authorities before going abroad to work or to public service providers that send them abroad.

4.1. If an employee pays his/her contributions to a public service provider, this provider shall collect and pay these contributions and register the payment methods to the social insurance authority

4.2. If an employee has his/her labor contract extended or sign a new labor contract at the receiving country, he/she shall pay the social insurance contributions using the methods specified in this Article or make retrospective payment to the social insurance authority after returning home.

5. The employees prescribed in Point 1.8 Clause 1 Article 4 shall make a monthly, quarterly or biannual payment to their employers which shall pay these contributions to retirement and death benefit funds.

6. In case of payment for the remaining period not exceeding 06 months specified in Point 1.6, Clause 1 of Article 5

6.1. The employees shall make a lump sum payment for the remaining months to their employers before taking leave.

6.2. Employees who reserve payment period of compulsory social insurance contributions or relatives of deceased employees shall make a lump sum payment for the remaining months to the social insurance authority of the districts where they live.

Section 2: VOLUNTARY SOCIAL INSURANCE

Article 8. Participants prescribed in Article 2 of Law on Social Insurance and its instructional documents

1. Participants in voluntary social insurance shall be at least 15 years old and not subject to compulsory social insurance as prescribed in regulations of law on social insurance, including:

1.1. Employees working under contracts whose term is under 3 months (before January 01, 2018) and employees working under contracts whose term is under 1 month (from January 01, 2018 onwards);

1.2. Part-time officials of villages, hamlets, squires, street groups, quarters;

1.3. Domestic servants;

1.4. Employees engaged in activities of production, business and service without salary;

1.5. Employees working for cooperatives without salary;

1.6. Farmers and self-employed people include people organize activities themselves to earn income for themselves and their families;

1.7. Employees who have reached the statutory retirement age but fail to satisfy condition for payment period to receive pensions as prescribed by regulations of law on social insurance;

1.8. Other participants.

2. Authorities, organizations and individuals related to voluntary social insurance.

Article 9. Payment methods prescribed in Article 87 of Law on social insurance and its instructional documents

1. A participant in voluntary social insurance shall choose one of the following methods for making a payment to the retirement and death benefit funds:

1.1. Monthly payment

1.2. Quarterly payment

1.3. Biannual payment

1.4. Annual payment

1.5. Lump sum payment for multiple years but not exceeding 5 year per payment;

1.6. Lump sum payment for remaining years shall apply to the participant in social insurance who has reached the statutory retirement age but his/her payment period of social insurance contributions lacks 10 years or less (120 months). This participant is allowed to pay social insurance contributions for 20 years to receive his/her pensions.

Example 1: Mrs. A is 55 years old in March, 2017 and has paid social insurance contributions for 15 years and 9 months. Mrs. A wishes to continue participating in voluntary social insurance to satisfy conditions for receiving monthly pensions and chooses the monthly payment. In April 2017, Mrs. A is 55 years old and 1 month and her payment period of social insurance contributions is 15 years and 10 months. In May 2017, Mrs. A wishes to make a lump sum payment for 4 years and 2 months in this month. Therefore, until the end of May, 2017, Mrs. A is 55 years old and 2 months and her payment period of social insurance is 20 years and is eligible for receive pensions in accordance with regulations of law. Mrs. A shall receive her pensions from June, 2017.

2. If a participant in social insurance who has reached the statutory retirement age law but still lacks over 10 years of his/her payment period wishes to continue participating in voluntary social insurance in one of the methods prescribed in Points 1.1, 1.2, 1.3, 1.4 and 1.5 Clause 1 of this Article until the payment period of social insurance lacks under 10 years, he/she will make a lump sum payment for remaining years to receive his/her pensions as prescribed in Point 1.6 Clause 1 of this Article.

Example 2: Mr. B is 60 years old in August 2016 and his payment period of social insurance is 8 years. Mr. B wishes to continue participating in voluntary social insurance to be eligible for receiving monthly pensions and wishes to pay insurance contributions and premiums once per 2 years from September, 2016 to August, 2018. In September 2018, his payment period of social insurance is 10 years and he wishes to make a lump sum payment for remaining 10 years. Therefore, until the end of September, 2018, his payment period is 20 years and he is eligible for receiving pensions as prescribed by law. Mr. B shall receive his pensions from October, 2018

3. Change of payment methods of voluntary social insurance

3.1 Participants in voluntary social insurance are allowed to change payment methods when completing the previously chosen method.

3.2. If a participant in voluntary special insurance who has chosen one of the methods prescribed in Clause 1 of this Clause is eligible for making a lump sum payment for the remaining years (a man shall be 60 years old and a woman shall be 55 years old and the remaining period is 10 years or less), he/she will be allowed to make a lump sum payment as soon as eligible and the chosen method is not required to be completed.

Example 3: Mr. C has participated in voluntary social insurance since August, 2016 and registers the quarterly payment with the social insurance authority. Subsequently, he wishes to make a biannual payment. The method of payment is changed from November 2016. However, in January 2017, Mr. C is 60 years old and his payment period of social insurance is 10 years so he is allowed to make a lump sum payment for remaining years in January 2017 to receive his pensions.

Article 10. Premiums prescribed in Article 87 of Law on social insurance and its instructional documents

1. Monthly contributions of a participant in voluntary social insurance shall be calculated as follows:

M_dt = 22% x M_tnt

Where:

- M_dt is the monthly contribution paid by a participant in voluntary social insurance

- M_tnt is the monthly income chosen by the participant

M_tnt = CN + m x 50.000 (VND per month)

Where:

- CN: Poverty line in rural areas at the time of payment (VND per month).

- m: the parameter whose value is from 0 to n.

The monthly income chosen by the participant in voluntary social insurance shall at least equal the poverty line in rural areas monthly and not exceed 20 times the statutory pay rate.

Example 4: Mrs. A mentioned in example 1 has registered the participation in voluntary social insurance with the monthly income of 4,000,000 VND. The contribution in April 2017 paid by Mrs. A shall be 880,000 VND (22% x 4,000,000 VND).

2. Quarterly, biannual or annual contribution shall be equal to the monthly contribution prescribed in Clause 1 of this Article multiplied by 3, 6 or 12 respectively.

Example 5: Mrs. A mentioned in the example 1 has registered the participation in voluntary social insurance with the monthly income of 4,000,000 VND and decides to make a biannual payment. The biannual contribution made by Mrs. A shall be 5,280,000 VND (equal to 6 x 880,000)

3. The lump sum contributions for multiple years as prescribed in Point 1.5 Clause 1 Article 9 of this Decision shall be equal to the total of advanced contributions and discounts at average monthly investment interest rates of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment and shall be calculated as follows:

Where:

- T_1: The lump sum contribution for n years (VND).

- M_i: the monthly income chosen by the participant in voluntary social insurance at the time of payment (VND per month).

- r: The average monthly investment interest rate of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment (%).

- n: Number of years for which the participant in social insurance selects to pay in advance (from 2 to 5).

- i:  The parameter whose value is from 0 to n multiplied by 12.

Example 6: Mr. B mentioned in the example 2 has registered the participation in voluntary social insurance from September, 2016 with the monthly income of 3,000,000 VND and decides to pay the lump sum contributions for 2 years later. If the average monthly investment interest rate in 2015 is 0.628 %, the contributions payable for 2 subsequent years (from September, 2016 to August, 2018) shall be:

VND

4. The lump sum contributions for remaining years as prescribed in Point 1.6 Clause 1 Article 9 of this Decision shall be equal to the total contributions of remaining months and interest equal to average monthly investment interest rate of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment and shall be calculated as follows:

Where:

- T₂: The lump sum contributions for remaining years (VND).

- M_i: the monthly income chosen by the participant in voluntary social insurance at the time of payment (VND per month).

- r: The average monthly investment interest rate of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment ( % per month).

- t: Number of remaining months (from 1 to 120).

- i:  The parameter whose value is from 0 to t.

Example 7: Mr. B mentioned in Example 2 wishes to pay lump sum contributions for 10 remaining years with the monthly income of 3,000,000 in September, 2018. If the average monthly interest rate of the social insurance fund announced by the Vietnam Social Security in 2017 is 0,826 % and the monthly income chosen by Mr. is higher than the poverty line in rural areas prescribed by the Prime Minister in September 2018, the lump sum contributions for 10 years (120 months) paid by Mr. B shall be

VND

5. If a participant in voluntary special insurance has made quarterly, biannual or annual payment or lump sum payment for multiple years as prescribed in Clause 2 and 3 of this Article while the Prime Minister adjusts the poverty line in rural areas, he/she is not required to pay the difference.

6. A participant in voluntary special insurance who has made quarterly, biannual or annual payment or lump sum payment for multiple years as prescribed Points 1.2, 1.3, 1.4 and 1.5 Clause 1 Article 9 of this Decision will have his/her partial contributions refunded if:

6.1. He/she stops participating in voluntary social insurance to participate in compulsory social insurance;

6.2. He/she is entitled to lump-sum social insurance benefits in accordance with regulations in Article 7 of the Decree No.134/2015/ND-CP;

6.3. He/she dies or is declared to be dead by the court.

Contributions to be refunded to a participant in voluntary social insurance in the cases prescribed in Points 6.1 and 6.2 of this Clause or to his/her relatives in the case prescribed in Point 6.3 of this Clause shall be equal to contributions paid corresponding to the remaining period in comparison with the period of payment according to the abovementioned method and exclude the contributions covered by the State (if any). The refunded contributions shall be calculated as follows:

Where:

- HT: Refunded contributions (VND).

- M_i: the monthly income chosen by the participant in voluntary social insurance at the time of payment (VND per month).

- T. Contributions covered by the State (if any).

- r: The average monthly investment interest rates of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment (%).

- n: Number of years for which the participant selects to pay in advance (from 2 to 5).

- T: Remaining months of the method of payment that has been chosen by the participant.

- i:  the parameter whose value is from (nx12-t+1) to (nx12).

Example 8: In September 2016, Mr. B mentioned in example 6 pays voluntary social insurance contributions for subsequent 2 years (from September, 2016 to August, 2018). However, Mr. B participates in compulsory social insurance from January 2018. The contributions to be refunded to Mr. B shall be equal to the total paid contributions from January 2018 to August 2018 deducts the contributions covered by the State (123,200 VND for example):

VND

7. Change of the monthly income as the basic for payment of voluntary social insurance

7.1 Participants in voluntary social insurance are allowed to change their monthly income as the basis for payment when completing the method of payment with the previous chosen monthly income.

7.2. If a participant in voluntary social insurance who has chosen the monthly income as the basis for payment of voluntary social insurance is eligible for paying lump sum contributions for the remaining years (a man shall be 60 years old and a woman shall be 55 years old and the remaining period is 10 years or less), he/she will be allowed to change the monthly income as the basis for payment of voluntary social insurance as soon as eligible and he/she is not required to complete the payment with the previous chosen monthly income.

Example 9: Mr. C mentioned in the example 3 has participated in voluntary social insurance since August 2016, registers the quarterly payment and chooses the monthly income of 4,500,000 VND. Subsequently, he wishes to make biannual payment and change the monthly income into 5,000,000 VND. The abovementioned change has been made from November, 2016. However, in January 2017, Mr. C is 60 years old and has paid social insurance contributions for 10 years so Mr. C is allowed to pay lump sum contributions for remaining years and change the monthly income as the basis for payment of voluntary social insurance to receive his pensions.

Article 11. Time of payment prescribed in Article 87 of Law on social insurance and its instructional documents

1. Time of payment of social insurance using the methods prescribed in Points 1.1, 1.2, 1.3, 1.4 and 1.5 Clause 1 Article 9 of this Decision shall be specified as follows:

1.1. Within a month in case of monthly payment;

1.2. Within 3 months in case of quarterly payment;

1.4. Within the first 4 months in case of biannual payment;

1.4. Within the first 7 months in case of annual payment;

2. Time of payment of lump-sum contributions for multiple subsequent years or lump-sum contributions for the remaining years prescribed in Point 1.5 and 1.6 Clause 1 Article 9 of this Decision is the time of registration of the payment method and monthly income as the basis for payment of social insurance.

3. If a participant fails to pay voluntary social insurance contributions within the period prescribed in Clause 1 of this Article, he/she will be considered to suspend the payment of voluntary social insurance contributions. If a person who is suspending the payment of voluntary social insurance contributions wishes to continue the payment, he/she shall re-register the method of payment and monthly income as the basis for payment of the voluntary social insurance. If he/she wishes to make payment for the months where he/she suspends the payment, the contributions to be paid will be equal to the total premiums of the months where he/she suspends the payment, plus the interest at the average monthly investment interest rate of the social insurance fund announced by the Vietnam Social Security in the year preceding the year of payment according to the following formula:

T₃ = M_d x (1+r)^t

Where:

- T₃: Contributions for months of late payment

- M_dd: The monthly contribution, quarterly contribution, biannual contribution or annual contribution prescribed in Clause 1 and Clause 2 Article 10 of this Decision.

- t: Number of months of late payment

- r: The average monthly investment interest rates of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment ( % per month).

Example 10: Mr. C mentioned in example 9 changes the method of payment of voluntary social insurance contributions and the monthly income into biannual payment and 5,000,000 VND, the amount payable shall be 6,600,000 (equal to 5,000,000 VND x 22% x 6 months)

However, Mr. C fails to make the payment of insurance contributions from November 2016 to February 2017. In June 2017, Mr. C wishes to pay contributions for 6 months in which he fails to make the payment (from November 2016 to April 2017). Number of months of late payment from March 2017 to June 2017 is 4 months. If the average monthly investment interest rate in 2016 is 0,826%, the premiums for months of late payment shall be 6,820,781(equal to 6.600.000 VND x (1 + 0,00826)⁴).

If Mr. C wishes to pay premiums for 6 months in which he fails to make the payment in March 2017, number of months of late payment shall be a month. If the average monthly investment interest rates in 2016 is 0,826%, the contributions for months of late payment shall be 6,654,516 VND (equal to 6.600.000 VND x (1 + 0,00826)).

Article 12. Assistance with social insurance contributions for participants in voluntary social insurance as prescribed in Article 87 of Law on social insurance and its instructional documents

1. Assistance rates and participants entitled to the assistance:

1.1. Participants entitled to assistance and assistance rates provided by the State

Participants in voluntary social insurance shall receive the State’s assistance with insurance contributions in percentage (%) of monthly social insurance contributions based on the poverty line in rural areas. To be specific:

a) 30% for the participant who is in a poor household;

b) 25% for the participant who is in a near-poor household;

c) 10%, for other participants.

1.2. Amount of assistance:

a) The amount of assistance with the monthly premium shall be calculated as follows:

M_ht = k x 22% x CN

Where:

- k: percentage of contributions covered by the state (%). To be specific: 30% for the participant in a poor household, 25% for the participant in a near-poor household and 10% for other participants)

- CN: Poverty line in rural area prescribed by the Prime Minister at the time of payment (VND per month).

b) The amount of assistance for a participant making quarterly payment, biannual payment, annual payment or lump sum payment for multiple subsequent years shall be calculated as follows:

M_ht = n x k x 22% x CN

Where:

- n: Number of months of assistance in quarterly payment, biannual payment, annual payment or lump sum payment for multiple subsequent years respectively.

- k: percentage of contributions covered by the state (%). To be specific: 30% for the participant who is in a poor household, 25% for the participant who is in a near-poor household and 10% for other participants)

- CN: Poverty line in rural area prescribed by the Prime Minister at the time of payment (VND per month).

c) The amount of assistance for a participant making lump sum payment for remaining years shall be calculated as follows:

Where:

- k: rate of contributions covered by the State (%);

- CN: Poverty line in rural area prescribed by the Prime Minister at the time of payment (VND per month).

- r: The average monthly investment interest rates of social insurance funds announced by the Vietnam Social Security in the year preceding the year of payment (%).

- t: Number of remaining months (from 1 to 120).

- i:  The parameter whose value is from 1 to t.

Amount of assistance for participants in voluntary social insurance making the lump sum payment for remaining years shall be transferred to the retirement and death benefit fund in the year of payment.

Example 11: Mrs. H who lives in a near-poor household participates in voluntary social insurance from June, 2018 with the monthly income of 800,000 VND and wishes to make annual payments. If the poverty line in rural areas in June, 2018 is 700,000 VND per month. The voluntary social insurance contributions made by Mrs. H for the period from June, 2018 to May, 2019 shall be equal to 1,650,000 VND (equal to (22% x 800,000 - 25% x 22% x 700,000)x12 months)

- From January, 2019, Mrs. H is no longer in poor household or near-poor household. However, owing to the fact that Mrs. H has paid premiums until May 2019, she is not required to pay the difference of the paid premiums.

- From June 2019, she registers the monthly payment with the monthly income of 800,000 VND. If the poverty line in rural areas in June 2019 is still 700,000 per month, the monthly voluntary social insurance contributions will be 160,600 (equal to 22% x 800,000 – 10% x 22% x 700,000)

- If Mrs. H continuously participates in voluntary social insurance from June, 2018 to the end of May, 2028, she will not receive assistance with her premiums from June, 2028.

2. The period of assistance shall depend on the actual period of participation in voluntary social insurance but not exceed 10 years (120 months).

3. Methods for assistance

3.1. Participants in voluntary social insurance who are entitled to assistance shall pay the social insurance contributions under their responsibilities to social insurance authorities or authorized collectors;

3.2. Every 3 months, 6 months or 12 months, the social insurance authorities shall consolidate participants entitled to assistance, contributions collected from them and contributions funded by the state budget (using the specimen D06-TS) and submit it to the finance authority for transferring them to social insurance funds;

3.3. Finance authorities, according to the assignment of management of local budgets and tables consolidating participants entitled to assistance and funding for insurance premiums provided by the state budget submitted by the social insurance authorities, shall transfer the funding to social insurance funds before December 31 every year.

4. Refund of social insurance contributions paid by the State

4.1. The contributions paid by the state budget regarding participants receiving lump sum social insurance benefits (except for people who are suffering from life-threatening diseases such as cancer, polio, cirrhosis of the liver, leprosy, severe tuberculosis, HIV/AIDS and other diseases prescribed by the Ministry of Health) and participants in voluntary social insurance whose are entitled to refund of partial paid contributions shall be refunded to the state budget.

4.2 The refunded contributions shall be equal to the social insurance contributions of participants in voluntary social insurance covered by the State.

5. The assistance with social insurance contributions shall be provided for participants in voluntary social insurance from January 01, 2018. The assistance with social insurance contributions shall not apply to the period of payment of voluntary social insurance contributions before January 01, 2018 except for lump sum payment for remaining years.

If a participant in voluntary special insurance has made the quarterly, biannual or annual payment or lump sum payment for multiple subsequent years which includes period after the time of policies on providing assistance with insurance premiums, he/she will not receive the assistance for the period in which the voluntary social insurance contributions have been paid.

Section 3. UNEMPLOYMENT INSURANCE

Article 13. Participants in unemployment insurance prescribed in Article 43 of Law on employment and its instructional documents:

1. Employees

1.1. Employees shall participate in unemployment insurance if they work under

a) Labor contracts or employment contracts without definite term.

b) Fixed-term labor contracts or employment contracts;

c) Seasonal labor contracts or contracts for carrying out certain work whose term is from 3 months to under 12 months.

1.2. People who are receiving monthly compensations for loss of work capacity and domestic servants who sign labor contracts with the employers prescribed in Clause 2 of this Article are not required to participant in unemployment insurance.

2. Employers

The employers prescribed in Clause 3 Article 4 shall participate in unemployment insurance.

Article 14. Premiums and responsibility for payment of unemployment insurance premiums as prescribed in Article 57 Law on employment its instructional documents

1. An employee shall pay the premium equal to 1% of his/her monthly salary;

2. An employer shall pay the premium equal to 1% of monthly salary fund of employees participating in unemployment insurance.

Article 15. Monthly salary as the basis for payment of unemployment insurance as prescribed in Article 58 of Law on employment and its instructional documents.

1. Regarding an employee whose salary is paid by the State, the monthly salary as the basis for payment of unemployment insurance shall be equal to those as the basis for payment of compulsory social insurance contributions prescribed in Clauses 1 and 3 Article 6.

2. Regarding an employee whose salary is paid by a non-state employer, the monthly salary as the basis for payment of unemployment insurance shall be equal to those as the basis for payment of compulsory social insurance prescribed in Clause 2 Article 6. If the employee’s monthly salary is greater than 20 times the region-based minimum wages, the monthly salary as the basis for payment of unemployment insurance shall be equal to 20 times the region-based minimum wages.

Article 16. Methods of payment

Methods of payment of unemployment insurance premiums applying to both employers and employees shall comply with Clauses 1, 2 and 3 of Article 7.

Section 4. HEALTH INSURANCE

Article 17. Participants in health insurance prescribed in Article 12 of Law on health insurance and its instructional documents

1. Participants whose health insurance premium are paid by employees and employers shall include:

1.1. Employees who work under labor contracts without definite term, labor contracts whose term is at least 3 months, directors of enterprises and cooperatives whose salaries are paid by employers the prescribed in Clause 3 Article 4.

1.2 Officials and public employees prescribed by law;

1.3. Part-time staffs of communes, wards and towns prescribed in law on officials and public employees.

1.4. Participants whose health insurance premiums are paid by employees, public security units and local authorities shall include:

a) People who are temporarily employed before joining People’s Public Security.

b) Public security workers.

c) Employees who work under labor contracts without definite terms and labor contracts whose terms are at least 3 months.

2. Participants whose health insurance premiums are paid by social insurance authorities shall include:

2.1. People who are entitled to monthly pensions or compensations for loss of work capacity;

2.2. People who are entitled to monthly social insurance benefits due to occupational accidents or occupational diseases and receives salaries from their employers;

2.3. Employees who take leave and are entitled to sickness benefits as prescribed in law on social insurance due to diseases included in the list of diseases requiring long term treatment issued by the Minister of Health; rubber workers who are receiving monthly benefits in accordance with regulations in the Government’s Decision No. 206/CP dated May 30, 1979 on policies on liberated workers carrying out heavy and hazardous work and required to leave off their work due to their senescence;

2.4. People who are at least 80 years old and are receiving monthly death benefits;

2.5. Officials of communes, wards and townships who have left off their work and are receiving monthly social insurance benefits;

2.6. People who are receiving unemployment benefits;

2.7. Employees who take leave due to maternity in accordance with regulations of law on social insurance.

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

3.1. Officials of communes, wards and townships who have left off their work and are receiving monthly benefits from the state budget as prescribed in the Government's Decision No. 130/CP dated June 20, 1975 on addition to policies and regimes for commercial officials and the Government’s Decision No. 111/HDBT dated October 13, 1981 on adjustments to certain policies on or regimes for official of communes and wards;

3.2. People who are no longer entitled to receive compensations for loss of work capacity and are receiving month benefits from the state budget in accordance with regulations of the Prime Minister's Decision No. 613/QD-TTg dated June 01, 2010 and the Prime Minister's Decision No. 91/2000/QD-TTg dated July 04, 2000;

3.3. People with meritorious services to the revolution and veterans shall include:

a) People with meritorious services to the revolution prescribed in the Ordinance on giving preferential treatment to people with meritorious services to the revolution;

b) Veterans, including:

- Veterans who fought in resistance wars before April 30, 1975 or fought in national defense wars and carried out international duties in Cambodia and Laos after April 30, 1975 as prescribed in Clause 2 Article 1 of the Government’s Decree No. 157/2016/ND-CP dated November 24, 2016 on admendments to the Government’s Decree No. 150/2006/ND-CP dated December 12, 2006 providing guidelines for certain articles of the ordinance on veterans;

- People who are entitled to policies prescribed by the Prime Minister’s Decision No. 290/2005/QD-TTg dated November 08, 2005 on policies and regimes for certain entities who fought in American war but have not been entitled to policies introduced by the Communist Party of Vietnam and the State and the Prime Minister’s Decision No. 188/2007/QD-TTg dated December 06, 2017 on amendments to the Decision No. 290/2005/QD-TTg;

- Officials and soldiers of People’s Public Security who are entitled to the regimes prescribed in the Prime Minister’s Decision No. 53/2010/QD-TTg dated August 20, 2010;

- Servicemen/servicewomen who are entitled the regimes prescribed in the Prime Minister’s Decision No.142/2008/QD-TTg dated October 27, 2008 and the Prime Minister’s Decision No. 38/2010/QD-TTg dated May 06, 2010 on amendments to the Decision No. 142/2008/QD-TTg;

- People who are entitled to the policies and regimes prescribed in the Prime Minister’s Decision No. 62/2011/QD-TTg dated November 09, 2011 on regimes for and policies on people engaged in wars for national defense or carrying out international duties in Cambodia and Laos after April 30, 1975 and have been demobilized or have left off their work;

c) Youth volunteers who are entitled to the regime prescribed in the Prime Minister's Decision No. 170/2008 / QD-TTg dated December 18, 2008, on health insurance and funeral allowances for young volunteers in the resistance war against France and the Prime Minister's Decision No. 40/2011/QD-TTg dated July 27, 2011 on regime for young volunteers who have fulfilled their duties in the resistance war;

d) Conscripted labourers engaging in the resistance war against France, against the United States, the war for national defense and carrying out international duties as prescribed in the Prime Minister's Decision No. 49/2015 /QD-TTg dated October 14, 2015 on certain regimes for and policies on conscripted labourers participating in the resistance war against France, against the United State and carrying out international tasks.

3.4. Deputies are elected to hold the position according to the term of the National Assembly and members of the People's Councils;

3.5. Children under 6 years old (including all children residing in the areas, children who are the relatives of people joining the armed forces as prescribed by law regardless of permanent residence);

3.6. People who are entitled to monthly social insurance benefits in accordance with regulations of the Government’s Decree No. 136/2013/ND-CP dated October 21, 2013 on policies on providing social assistance for entities eligible for receiving social assistance, the Government’s Decree No. 06/2011/ND-CP dated January 14, 2011 providing guidelines for certain articles of Law on the elderly and the Government’s Decision No. 28/2012/ND-CP dated April 10, 2012 providing guidelines for certain articles of Law on people with disabilities.

3.7. People in poor household; ethnic minorties living in the areas whose social-economic conditions are difficult; people living in the areas whose social-economic conditions are extremely difficult and people living in island communes and island districts as prescribed in the Government’s Resolution, the Prime Minister’s Decision and Decisions promulgated by the Ministers and Chairman of the Committee of Ethnic Affairs;

3.8. Relatives of people with meritorious services to the revolution who are own parents, spouses or children of matyrs and people who bring up matyrs;

3.9. Relatives of people with meritorious services to the revolution, except for the entities prescribed in Point 3.8 of this Clause, including:

a) Own parents, spouses and children between 6 and under 18 years old or at least 18 years old in case of school attendance or severe or extremely severe disability of the following entities: People involved in revolutionary acts before January 01, 1995 or from January 01, 1945 to the date of August General Uprising; heroes of People’s Armed Forces and Labor Heroes during resistance period; war invalids, sick soldiers whose work capacity declines at least 61%; people involved in resistance wars are infected with toxic chemicals and their work capacity declines at least 61%;

b) Natural children of people involved in resistance wars and infected with toxic chemicals that are at least 6 years old and suffer from malformation or deformity as a result of infection with toxic chemicals and become helpless or suffer the decline in self-reliance in their daily lives.

3.10. People who have donated their human tissues and organs in accordance with regulations of law on donation, removal and transplantation of human tissues and organs and donation and recovery of cadavers.

3.11. The foreigners who are studying in Vietnam and foreign students studying in People’s Public Security schools and receiving scholarships from the budget of the State of Vietnam; students who study in People’s Public Security cultural schools;

3.12. Attendants of people with meritorious services to the revolution and veterans, including:

a) Attendants of Vietnamese Heroic Mother living with their families;

b) Attendants of invalids and sick soldiers whose work capacity declines at least 81% living with their families;

c) Attendants of people involved in the resistance wars and infected with toxic chemicals with a decline of 81% or over in their work capacity living with their families.

3.13. People's artisans and meritorious artisans whose titles are given by the state living in households whose monthly income per capita is less than the statutory pay rate prescribed by the Government, including:

a) Women who are at least 55 years old or men who are at least 60 years old and are not served by people having rights and duties;

b) People with severe or extremely severe disabilities;

c) People suffering from diseases requiring long term treatment included in the list made by the Ministry of Health;

d) Other entities that are not mentioned in Points a, b and c.

3.14. People who carry out tasks of cipher force, receive salaries similar to servicemen/servicewomen and are working for cipher organizations affiliated to Ministries (except for the Ministry of National Defense), braches and regions;

3.15. Relatives of officers, non-commissioned officers who are carrying out their tasks, service non-commissioned officers and men, people’s public security students who are studying in People's Public Security universities or others and receive funding for their daily lives from the state budget; relatives of people who carry out tasks of cipher force, receive salaries similar to servicemen/servicewomen and are working for Ministries (except for the Ministry of National Defense), braches and regions, including:

a) Own parents of officials and fighters; own parents of spouses of officials and fighters; people who legally bring up officials and fighters or their spouses;

b) Spouses of official and fighters;

c) Legal own children and adopted children of officials and soldiers who are under 18 years old; offspring and lawful adopted children of officers and soldiers who are at least 18 years old but  are disabled or unable to work as prescribed by law;

d) Other family's members that shall be brought up by officials, soldiers and ciphers in accordance with regulations of law on marriage and family who are under 18 years old or at least 18 years old but  are disabled or unable to work as prescribed by law;

4. Participants whose health insurance premiums are paid totally or partially by the state budget shall include:

4.1. People in near-poor households;

4.2. Children and students who are attending the educational institutions of the national educational system, including student who are studying civil major in People’s Public Security schools;

4.3. People in households engaged in agriculture, forestry, fishery and salt production with average living standards

5. Households participating in health insurance shall include:

5.1. All members named in household registration books, except for the entities specified in Clauses 1, 2, 3 and 4 of this Article and people having declared their temporary absence;

5.2. All persons named in temporary residence books, except for the entities specified in Clauses 1, 2, 3 and 4 of this Article.

6. Other entities added in accordance with regulations issued by competent authorities.

7. If a person is subject to different entities participating in health insurance specified in this Article, he/she shall pay the health insurance premiums according to the first entity identified in the order of entities specified in this Article.

7.1. Own children and adopted children of people working in the armed forces who are under 6 years old shall pay their health insurance premiums in accordance with regulations in Point 3.5 Clause 3 of this Article. The People's Committee of communes in which they are living shall make a list of the children participating in health insurance and have their health insurance premiums paid by the local budgets;

7.2. If a part-time staff of prescribed in Point 1.3 Clause 1 of this Article entitled to different entities of health insurance, his/her health insurance premiums will be paid in the following order: paid by the social insurance authorities, paid by state budget and paid by him/her and People's Committee of the commune.

Article 18. Health insurance premiums payable by the entities specified in Article 13 of the Law on Health insurance and its instructional documents

1. Health insurance premiums in the cases specified in Point 1.1 and Point 1.2 Clause 1 Article 17 is 4.5% of the monthly salary, 3% of which is paid by the employer, 1.5% by the employee. The monthly salary as the basis for payment of social insurance is the monthly salary as the basis for payment of compulsory social insurance specified in Article 6.

Health insurance premiums in the cases specified in Point 1.4 Clause 17 Article 4.5% is 4.5% of the monthly salary plus (+) position allowance and seniority pay (for workers paid by the State) or 4.5% of the monthly salary under the employment contract (for workers paid by non-state employers), 3% of which is paid by the employer, 1.5% by the employee.

2. Health insurance premiums in the cases specified in Point 1.3 Clause 1 Article 17 is 4.5% of the statutory pay rate, 3% of which is paid by the People’s Committee of the commune, 1.5% by the employee.

3. Health insurance premiums in the cases specified in Point 2.1 Clause 2 Article 17 is 4.5% of monthly pension or compensation for loss of capacity for work and paid entirely by the social security authority.

4. Health insurance premiums in the cases specified in Points 2.2, 2.3, 2.4, 2.5 Clause 2 Article 17 is 4.5% of the statutory pay rate and paid entirely by the social security authority.

5. Health insurance premiums in the cases specified in Point 2.6 Clause 2 Article 17 is 4.5% of the unemployment benefit and paid entirely by the social security authority.

6. Health insurance premiums in the cases specified in Point 2.7 Clause 2 Article 17 is 4.5% of the monthly salary before the maternity leave and paid entirely by the social security authority.

7. The people specified in Points 3.1, 3.3, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10, 3.12, 3.13, 3.15 Clause 3 Article 17 and people in near-poverty households will have 100% of the health insurance premium mentioned in Point 4.1 Clause 4 Article 17 (4.5% of statutory pay rate) covered by state budget

8. Health insurance premiums in the cases specified in Point 3.11 Clause 3 Article 17 is 4.5% of the statutory pay rate and paid entirely by the scholarship provider.

Health insurance premiums in the cases specified in Point 3.14 Clause 3 Article 17 is 4.5% of the monthly salary plus (+) position allowance and seniority pay (if any).

9. Health insurance premiums in the cases specified in Point 3.2 Clause 3 Article 17 is 4.5% of the statutory pay rate and covered by the social security authority with the budget for provision of monthly pension and social insurance benefits.

10. Health insurance premiums in the cases specified in Point 4.1 Clause 4 Article 17 is 4.5% of the statutory pay rate and paid by the insurance participants. The State may cover up to 70% of the premium.

11. Health insurance premiums in the cases specified in Point 4.2 Clause 4 Article 17 is 4.5% of the statutory pay rate and paid by the insurance participants. The State may cover up to 30% of the premium.

12. Health insurance premiums in the cases specified in Point 4.3 Clause 4 Article 17 is 4.5% of the statutory pay rate and paid by the insurance participants. The State may cover up to 30% of the premium.

13. Health insurance premiums in the cases specified in Clause 5 Article 17 is 4.5% of the statutory pay rate and paid by the insurance participants, who are entitled to the following reductions:

a) The first person: 0% reduction.

b) The second, third and fourth persons: 70%, 60%, 50% of the first person’s premium respectively.

c) From the fifth person onwards: 40% of the first person’s premium respectively

Article 19. Methods of payment of health insurance premiums prescribed in Article 15 of Law on health insurance and its instructional documents

1. The participants prescribed in Clause 1 Article 17 shall pay their health insurance premiums according the methods prescribed in Point 1, 2 and 3 Article 7.

2. The participant prescribed in Clause 2 and Point 3.2 Clause 3 Article 17 shall make monthly payment. Their premiums shall be transferred from the social insurance fund or unemployment insurance fund to health insurance fund by the social insurance authorities.

3. The participants prescribed in Points 3.1, 3.3, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10, 3.12, 3.13 and 3.15 Clause 3 Article 17 and participants whose health insurance are totally paid by the state budget as prescribed in Point 4.1 Clause 4 Article 17 shall make quarterly payment. Their premiums shall be transferred to health insurance fund by the finance authorities and authorities managing participants in health insurance before November 31 every year.

The participants prescribed in Point 3.14 Clause 3 Article 17 shall make monthly payment of health insurance premiums before the last day of the month. The employers shall pay the health insurance premiums in accordance with Clause 1 Article 18 to the health insurance fund.

Regarding people in poor households as prescribed in Point 3.7 Clause 3 Article 17and people in near-poor households as prescribed whose health insurance premiums are paid totally by the state budget as prescribed in Point 4.1 Clause 4 Article 17, if the social insurance authority receives the list of participants in health insurance enclosed with the decision on approval for the list of people in poor households or near-poor households issued by the competent authority after January 01, it shall collect health insurance premiums and issue health insurance cards from the day on which the decision comes into forces. If there are other instructions provided by the competent authority, these instructions shall be followed.

4. Regarding the participants prescribed in Point 3.11 Clause 3 Article 17, the authorities or employers granting scholarships shall monthly transfer the health insurance premiums to the health insurance fund.

5. Regarding the participants prescribed in Points 4.1 and 4.3 Clause 4, Article 17, their health insurance premiums shall be paid quarterly, biannually or annually and representatives of households and individuals shall pay the premiums under their responsibilities to the authorized collectors or social insurance authorities. If these entities fail to participate in health insurance within the period of policies prescribed in the approving decision issued by the competent authority, they shall participate in health insurance during the remaining period prescribed in the decision on being entitled to policies. If they participating health insurance on the days of month, their health insurance premiums shall be calculated monthly from the day on which the premiums are paid.

6. Regarding the participants prescribed in Points 4.2 Clause 4, Article 17, and their health insurance premiums shall be paid quarterly, biannually or annually. Students shall pay the premiums under their responsibilities to their schools where they are studying.

7. Regarding the participants prescribed in Clause 5 Article 17, their health insurance premiums shall be paid quarterly, biannually or annually and representatives of households shall pay the premiums to the social insurance authorities or authorized collectors of communes.

8. Determination of health insurance premiums and assistance with premiums for certain participants in case of adjustments to the health insurance premiums and the statutory pay rate.

8.1. The participants prescribed in Clause 3 Article 17 and the participants in near-poor households prescribed Point 4.1 Clause 4 Article 17 shall have their health insurance premiums paid totally by the state budget:

Premiums paid by the state budget shall be determined based on the health insurance premiums and statutory pay rate corresponding to the period specified in health insurance cards. If the State makes adjustments to the health insurance premium or the statutory pay rate, the premiums paid by the state shall be adjusted from the day the new health insurance premium or the new statutory pay rate is applied.

8.2. The participants prescribed in Clauses 4 and 5 Article 17 who have made quarterly, biannual or annual payment of health insurance premiums within the period in which the State makes adjustments to the statutory pay rate are not required to pay the difference of the premiums.

Article 20. Refund of health insurance premiums

1. A participant prescribed in Clause 4 or 5 Article 17 will have his/her health insurance premium refunded if:

1.1. He/she obtains the health insurance card according to the new entity and makes a notification of decrease in validity of the issued card (applying to the participants whose order of payment is subsequent those of the new entity as prescribed in Article 12 of Law on health insurance);

1.2. The state increases the assistance with his/her health insurance premiums;

1.3. He/she dies before his/her health insurance card is valid.

2. Refunds of health insurance premiums

The refunded premiums shall depend on health insurance premiums and the period in which the premiums have been paid but the health insurance cards have not been used. The period in which the participant has paid premiums but has not used his/her health insurance card shall be counted from:

2.1. The time at which the health insurance card is issued according to the new subject with regard to the participants prescribed in Point 1.1 Clause 1 of this Article.

2.2. The time at which the decision issued by the competent authority comes into force with regard to the participants prescribed in Point 1.2 Clause 1 of this Article.

2.3. The time at which the health insurance card is valid with regard to the participants prescribed in Point 1.3 Clause 1 of this Article.

Section 5. OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE

Article 21. Participants in occupational accident insurance and occupational disease insurance specified in Article 43 of the Law on Occupational hygiene and safety and its instructional documents

1. Occupational accident and occupational disease insurance are mandatory for officials and public employees and Vietnamese workers having employment contracts, including:

1.1 Officials and public employees prescribed by law;

1.2. Workers whose employment contracts with a term of at least 03 months, from 1 to under 3 months (from January 01, 2018) or without a definite term, excluding domestic servants;

1.3. Managers of enterprises and directors of cooperatives receiving salaries;

1.4. In the cases where a worker sign employment contracts with more than one employer, such worker shall pay occupational accident and occupational disease insurance under each contract if the worker is any of the persons specified in this Clause.

2. Employers specified in Clause 3 of Article 4.

3. Organizations and individuals related to occupational accident and occupational disease insurance

Article 22. Insurance premiums and methods of payment according to Article 44 of the Law on Occupational hygiene and safety and its instructional documents:

1. From June 01, 2017, employers shall pay a monthly amount of 0.5% of the budget for payment of salaries that are the basis for payment of social insurance of the workers specified in Clause 1 of Article 21.

2. Employers that are enterprises, cooperatives, household businesses, and artels operating in the field of agriculture, forestry, aquaculture or salt production and paying the workers by the piece or collect flat-rate lease payments from workers may pay occupational accident and occupational disease insurance every month, every 03 months or every 06 months.

Chapter III

APPLICATIONS AND PERIOD OF PROCESSING THEREOF

Section 1. APPLICATIONS FOR PARTICIPATING IN SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE, FOR PAYING CONTRIBUTIONS AND  PREMIMUMS THEREOF AND APPLICATIONS FOR SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Article 23. Application for payment of or adjustment to payment of insurance contributions or premiums and application for social insurance books and health insurance cards

1. Composition of an application

1.1. Employees

a) Regarding employees who are working for employers:

- A declaration using the specimen TK1-TS.

- If an employee wishes to enjoy more benefits from health insurance, he/she shall submit proving documents (if any) as prescribed in Appendix 03.

b) Regarding Vietnamese guest workers under contracts prescribed Points 1.7.a, 1.7.b and 1.7.d Clause 1 Article 4:

- A declaration using the specimen TK1-TS.

- The fixed-term labor contracts or the extended labor contract enclosed with the written extension of the labor contract or the labor contract signed in the receiving country.

1.2. Employers:

a) A declaration using the specimen TK3-TS.

b) The specimen D02-TS

c) The specimen D01-TS.

2. Quantity of application: 1

Article 24. Application for payment of or adjustment to payment of voluntary social insurance contributions and application for social insurance books

1. Composition of an application

1.1. Participants shall submit a declaration using the specimen TK1-TS.

1.2. Authorized collectors or social insurance authorities shall make a list of participants using the specimen D05-TS.

2. Quantity of application: 1

Article 25. Application for paying health insurance premiums and health insurance cards applying to people only participating in health insurance

1. Composition of an application

1.1. Participants

a) A declaration using the specimen TK1-TS.

b) A hospital document specifying the sentence “Đã hiến bộ phận cơ thể” (have donated his/her human tissues and organs) in case of the person who has donated his/her human tissues and organs in accordance with regulations of law.

c) If an employee wishes to enjoy more benefits from health insurance, he/she shall submit approving documents (if any) as prescribed in Appendix 03.

1.2. People's Committee of communes; sanatoriums taking care of people with meritorious services to the revolution; vocational education institutions affiliated to the branch of labor, war invalids and social affairs; authorized collectors or schools or social insurance authorities shall submit a list of people only participating in health insurance using the D03-TS.

2. Quantity of application: 1

Article 26. Refund of paid premiums to participants in voluntary social insurance, people obtaining at least 2 social insurance books  whose payment period of social insurance and unemployment insurance are the same, participants in health insurance in the forms of households and participants in health insurance whose premiums are paid partially by the state budget

1. Composition of an application

1.1. A declaration using the specimen TK1-TS.

1.2. Social insurance books applying to participants in voluntary social insurance and people whose payment periods of social insurance and unemployment insurance are the same

1.3. A certified copy or a copy enclosed with the original copy of death certificate in case of death.

2. Quantity of application: 1

Section 2. APPLICATIONS FOR REISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS OR ADJUSTMENT TO CONTENTS THEREOF

Article 27. Reissuance, replacement of social insurance books and health insurance cards and adjustments to contents thereof

1. Reissuance of social insurance books due to loss or damage

1.1. An application shall consist of a declaration using the specimen TK1-TS.

1.2. Quantity of application: 1

2. Reissuance of social insurance books due to changes in family names, names, middle names; date of birth; gender, ethnic group, nationality; adjustment to contents of social insurance books

2.1. Composition of an application

a) Regarding participants

- A declaration using the specimen TK1-TS.

- Enclosed documents prescribed in Section 3 and 4 of Appendix 01.

b) Employers shall submit a declaration using the specimen D01-TS.

2.2. Quantity of application: 1

3. Confirmation of payment period of social insurance for participants whose payment period is added but they are not subject to social insurance and adjustment to occupations that are heavy, toxic or dangerous or extremely heavy, toxic or dangerous prior to January 01, 1995.

3.1. Composition of an application

a) A declaration using the specimen TK1-TS.

b) Enclosed documents prescribed in Sections 1 and 2 of Appendix 01.

3.2. Quantity of application: 1

4. Reissuance and replacement of health insurance cards

4.1. Composition of an application

a) Regarding participants

- A declaration using the specimen TK1-TS.

- If an employee wishes to enjoy more benefits from health insurance, he/she shall submit approving documents (if any) as prescribed in Appendix 03.

b) Employers shall submit a declaration using the specimen D01-TS.

4.2. Quantity of application: 1

Section 3: PERIOD OF APPLICATION PROCESSING

Article 28. Collection of insurance contributions and premiums

1. Regarding suspension from payment to retirement and death benefit funds, the application shall be processed within 5 days from the day on which the adequate application is received in accordance with regulations of law.

2. Collection of arrears

2.1. Regarding violations of regulations of law on payment of insurance contributions or premiums, the application shall be processed within 10 days from the day on which the adequate application is received in accordance with regulations of law.

2.2. Regarding increase in salary as the basis for payment of insurance contributions or premiums, the application shall be processed within 03 days from the day on which the adequate application is received in accordance with regulations of law.

3. Refund of insurance premiums

3.1. Regarding participants in voluntary social insurance or participants in health insurance in the forms of household and participants whose health insurance premiums are partially paid by the state budget, the application shall be processed within 5 days from the day on which it is received in accordance regulations of law.

3.2. Regarding people concurrently participating in social insurance, health insurance, unemployment insurance and occupational accident and occupational disease, the application shall be processed within 10 days from the day on which it is received in accordance with regulations of law.

Article 29. Issuance of social insurance books

1. If a participant in compulsory or voluntary social insurance submits an application for a social insurance book, his/her application shall be processed within 5 days from the day on which it is received in accordance with regulations of law.

2. In case of application for reissuance of social insurance books due to changes in family names, names, middle names; date of birth; gender, ethnic group, nationality or due to loss or damage; application for adding payment period but not required to pay social insurance contributions or consolidation of social insurances, the application shall be processed within 10 days from the day on which it is received in accordance with regulations of law. If the verification of payment process of social insurance in other provinces or multiple employers which the employee working for, the period of application processing shall not exceed 45 days and a written notification shall be sent to the employee.

3. In case of application for adjustment to contents of a social insurance book, the application shall be processed within 5 days from the day on which it is received in accordance with regulations of law.

4. In case of application for confirmation of a social insurance book, the application shall be processed within 5 days from the day on which it is received in accordance with regulations of law.

Article 30. Issuance of health insurance cards

1. In case of application for a health insurance card, the application shall be processed within 5 days from the day on which it is received in accordance with regulations of law. Regarding a person entitled to unemployment benefits, the application shall be processed within 2 days from the day on which it is received in accordance with regulations of law.

2. Reissuance and replacement of health insurance cards

2.1. If the information prescribed in the health insurance card is not changed, the application shall be processed within 2 days from the day on which it is received in accordance with regulations of law. From January 01, 2019, the application shall be processed within the day on which it is received in accordance with regulations of law.

2.2. If the information prescribed in the health insurance card is changed, the application shall be processed within 3 days from the day on which it is received in accordance with regulations of law.

2.3. If a participant is undergoing treatment in a medical facility, his/her application shall be processed within the day on which it is received in accordance with regulations of law.

Chapter IV

PROCEDURES FOR COLLECTION OF INSURANCE CONTRIBUTIONS AND PREMIUMS AND ISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Article 31. Participants

1. Regarding participants in compulsory insurance, health insurance, unemployment insurance or occupational accident and occupational disease insurance

1.1. Declaration and submission of applications

a) A participant in compulsory social insurance, health insurance, unemployment insurance or occupational accident and occupational disease insurance shall make an application prescribed in Article 23 and submit it to the employer for which he/she is working.

b) An employee working overseas under one of the contracts prescribed Points 1.7.a, 1.7.c and 1.7.d Clause 1 Article 4 shall make an application and submit it as follows:

- If the employee pays his/her insurance contributions and premiums to the employer sending him/her abroad, he/she shall make an application as prescribed in Point 1.1.b Clause 1 Article 23 and submit it to the employer.

- If the employee directly pays his/her insurance contributions and premiums to the social insurance authority where he/she is residing, he/she will make an application as prescribed in Point 1.1.b Clause 1 Article 23 and submit it to the social insurance authority.

- If an employee has his/her labor contract extended or signs a new labor contract at the receiving country and shall pay insurance contributions and premiums after returning home, he/she shall make an application as prescribed in Point 1.1.b Clause 1 Article 23 and submit it to the social insurance authority.

c) In case of reissuance and replacement of social insurance books or health insurance cards or adjustments to contents thereof; application for adding payment period but not required to pay social insurance contributions, an application shall be made in accordance with Article 27 and be submitted as follows:

- Employees who are working for employers shall submit their applications to their employers or social insurance authorities.

- People who reserve their payment period of social insurance contributions and people who have received pensions and social insurance benefits shall submit their applications to social insurance authorities if they apply for reissuance of or adjustments to contents of their social insurance books.

1.2. Payment of insurance contributions and premiums

a) An employer shall make a monthly, quarterly or biannual payment of insurance contributions and premiums depending on its registered payment method. The employer shall deduct a prescribed rate of its employees’ salaries to transfer it to the collecting account opened by the social insurance authority.

b) A Vietnamese guest worker under labor contract paying insurance contributions or premiums through his/her employer and a worker who has his/her labor contract extended or signs a new labor contract at the receiving country who shall pay insurance contributions and premiums after returning home shall make a payment to the social insurance authority or the authority receiving his/her application for payment of insurance contributions and premiums.

c) Regarding an employee who has paid social insurance contributions for less than 15 years (including employees who reserve their payment period of social insurance) and lack 6 months or less to receive social insurance benefits before death, if his/her relatives are eligible for receiving monthly death benefit benefits in accordance with Clause 2 Article 25 of the Circular No. 59/2015/TT-BLDTBXH dated November 29, 2015 of the Ministry of Labor, War Invalids and Social Affairs on providing guidelines for certain Articles of Law on social insurance related to compulsory social insurance, his/her relatives will make a declaration of participation of and adjustments to information on social insurance and health insurance using the specimen TK1-TS enclosed with the employee’s social insurance book to pay insurance contributions for the remaining period to the retirement and death benefit fund of the district where the employee resides with the monthly premium of 22 % of monthly salary  as the basis for payment of social insurance of the employee before he/she is dead in order to receive monthly death benefit benefits.

1.3. Receipt of the following documents:

a) A notification of social insurance code.

b) Social insurance books and health insurance cards

c) Pamphlets of social insurance books (annually).

2. Regarding participants in voluntary social insurance

2.1. Declaration and submission of applications: A participant in voluntary social insurance shall declare and make an application as prescribed in Articles 24, 26 or 27 and submit it to the social insurance authority.

2.2. Payment of insurance contributions and premiums: The participant shall pay insurance contributions and premiums to the social insurance authority in the registered payment method.

2.3. Receipt of the following documents:

a) Notification of social insurance code.

b) The social insurance book

c) Pamphlets of the social insurance book

3. Regarding people only participating in health insurance

3.1. Participants shall declare and make the applications prescribed in Articles 25, 26 and Clause 4 Article 27 and submit them as follows:

a) Participants whose health insurance premiums are paid by social insurance authorities shall submit their applications to People's Committee of communes or social insurance authorities. A participant who is receiving unemployment benefits shall submit an application to the social insurance authority in case of reissuance or replacement of his/her health insurance card.

b) Participants whose health insurance premiums are paid by the state budget shall submit their applications to the People's Committee of communes.

If a participant applies for adjustment to his/her information, he/she shall submit the application to the People's Committee of the commune or the social insurance authority.

A participant who has donated his/her human tissues and organs shall submit the hospital document to the social insurance authority.

c) People whose health insurance premiums are paid partially by the state budget shall submit their applications for collecting authorities or social insurance authorities. Students whose health insurance premiums are paid through their schools shall submit their applications to their schools.

d) Participants in health insurance in the form of households shall submit their applications to authorized collectors or social insurance authorities.

3.2. Payment of health insurance premiums

- Participants in health insurance in the form of households and participants whose health insurance premiums are partially paid by the state budget shall pay their health insurance premiums to the social insurance authorities of district in person.

- Students shall pay their health insurance premiums to their schools

3.3. Receipt of the following documents:

a) A notification of social insurance code.

b) A health insurance card

Article 32. Employers, People's Committee of communes; authorized collectors or schools, social support organizations, sanatoriums taking care of people with meritorious services to the revolution; vocational education institutions affiliated to the branch of labor, war invalids and social affairs and organizations managing employees

1. An employer shall

1.1. Receive employees’ applications in accordance with regulations of Article 23 and Article 27.

1.2. Declare the following applications

a) Declare applications for payment of and adjustments to payment of insurance contributions and premiums; monthly issuance of social insurance books and health insurance cards monthly in accordance with regulations of Article 23.

b) Declare applications for reissuance and adjustments to contents specified in social insurance books and health insurance cards in accordance with regulations in Article 27.

- An employee submitting his/her application to his/her employer shall make a declaration using the specimen D01-TS.

- An employee submitting his/her application to the social insurance authority shall make a declaration using the specimen TK1-TS in case of adjustments to his/her family name, middle name, date of birth and gender specified in his/her social insurance book.

c) Write social insurance codes

- Participants in social insurance who have obtained their social insurance codes shall have their codes written in corresponding forms.

- Participants who have not obtained social insurance codes (including participants who fail to remember their codes) shall cooperate with the social insurance authorities or cultural post offices of communes in issuance of social insurance codes.

Note: Employers can search for social insurance codes or codes of households participating in social insurance on the website http://baohiemxahoi.gov.vn.

1.3. Submit applications to social insurance authorities or post office.

1.4. Pay insurance contributions and premiums in accordance with Articles 7, 16, 19 and 22.

1.5. Receive the following documents:

a) Monthly notifications of results of payment of insurance contributions and premiums using the specimen C12-TS for inspection and comparison. If there is any incorrect information, the employer shall cooperate with social insurance authorities in dealing with this issue.

b) Notifications of payment of insurance contributions and premiums by employees at premises of the employers using the specimen C13-TS which will be put up in the employer’s premises.

c) Cooperate with social insurance authorities or post offices in returning social insurance books and health insurance cards send notifications of social insurance codes to their employees.

2. Authorized collectors and schools shall

2.1. Receive participants' applications in accordance with regulations and law.

2.2. Declare applications

a) Declare applications in accordance with regulations in Articles 24, 25 and 27.

b) Write social insurance codes similar to regulations in Point 1.2.c Clause 1 of this Article.

2.3. Submit applications to social insurance authorities or post offices.

2.4. Pay contributions and premiums. To be specific:

a)  Collect voluntary social insurance contributions and health insurance premiums paid by participants and issue receipts to participants in accordance with regulations and law.

b) Pay collected contributions and premiums to social insurance authorities in accordance with regulations and law.

c) Make a comparison between receipts and collected contributions and premiums using the specimen C17-TS.

2.5. Receive the following documents:

a) Social insurance books, health insurance cards and notifications of social insurance codes which will be returned to participants.

b) A list of participants who shall pay mature premiums of voluntary social insurance and health insurance using the specimen D08a-TS aiming to notify and encourage people to continue participating in insurance in accordance with regulations and law.

3. The People's Committee of each commune shall

3.1 Receive the following documents:

- Participants' applications in accordance with regulations and law.

-  Lists of people with meritorious services to the revolution and their relatives transferred by Departments of Labor - Invalids and Social Affairs of districts.

3.2. Declare applications. To be specific:

a)  Declare applications in accordance with Article 25 and Clause 4 Article 27.

b) People’s Committee of each commune shall write social insurance codes similar to regulations in Point 1.2.c Clause 1 of this Article.

3.3. Submit applications to social insurance authorities or post offices.

3.4. Receive the following documents:

a) Health insurance cards and notifications of social insurance codes which will be returned to participants.

b) Lists of people only participating in health insurance using the specimen D03-TS and have their insurance premiums paid by social insurance organizations and people who have donated their human tissues and organs for confirming and submitting to social insurance authorities.

3.5. Determine and review the increase or decrease in quantity of participants in health insurance in the commune in accordance with regulations and law.

4. Social support organizations, sanatoriums taking care of people with meritorious services to the revolution; vocational education institutions affiliated to the branch of labor, war invalids and social affairs shall

4.1. Receive participants' applications in accordance with regulations and law.

4.2. Declare applications

a) Declare applications in accordance with Article 25 and Clause 4 Article 27.

b) Write social insurance codes similar to regulations in Point 1.2.c Clause 1 of this Article.

4.3. Submit applications to social insurance authorities or post offices.

4.4. Pay insurance contributions and premiums by consolidating and transferring funding or requesting finance authorities to transfer funding to health insurance funds in accordance with regulations and law.

4.5. Receive health insurance cards and notifications of social insurance codes which will be returned to participants.

5. A supervisory authority shall

5.1. Receive and verify the following applications

a) Receive and verify the list of people only participating in health insurance using the specimen D03-TS sent by People's Committee of communes.

b) Take charge and cooperate with social insurance authority of the district in verifying and comparing the list of people only participating in health insurance.

5.2. Pay contributions and premiums by consolidating, comparing and transferring funding or requesting finance authorities to transfer funding to health insurance funds in accordance with regulations and law.

5.3. Transfer lists of people with meritorious services to the revolution and their relatives to People’s Committee of communes for using them as the basis for making lists of participants in health insurance

6. In case of transactions via electronic applications, the supervisory authorities shall follow procedures for collection of insurance contributions and premiums, issuance of social insurance books and health insurance cards in accordance with regulations of law on –transactions related to procedures for participating in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease or issuing social insurance books and health insurance cards.

Article 33. Social insurance authorities of provinces and districts

1. An application receiving and managing division shall:

1.1. Receive applications and data (if any) transferred by participants, employers, People's Committee of communes; social support organizations, sanatoriums taking care of people with meritorious services to the revolution; vocational education institutions affiliated to the branch of labor, war invalids and social affairs and supervisory authorities.

a) If the managed data and applications are not the same, make a form of refusal to applications using the specimen C02-TS.

b) If the managed data and applications are the same, make a written appointment.

d) Regarding participants submitting applications to social insurance authorities, the application receiving and managing division shall:

- Instruct participants to make applications prescribed in Articles 23, 24, 25, 26 and 27 and make copies of enclosed documents (if any) and confirm and return their original copies.

- Write social insurance codes similar to regulations in Point 1.2.c Clause 1 of Article 32.

- Instruct participants to pay insurance contributions and premiums in accordance with regulations and law.

- Issue a written appointment.

1.2 Transfer applications:

 a) Transfer the applications prescribed in Articles 23, 24, 25, 26 and Clauses 2 and 4 of Article 27 to the division managing collection of insurance contributions and premiums (hereinafter referred to as “collecting division”).

b) Transfer the following documents to the division issuing social insurance books and health insurance cards (hereinafter referred to as “issuing division”)

- The applications prescribed in Clauses 1 and 3 of Article 27.

- Applications for adding period not subject to social insurance and adjustment to occupations that are heavy, toxic or dangerous or extremely heavy, toxic or dangerous prior to January 01, 1995.

1.3 Receive applications

a) Receive the following applications from the collecting division:

- Applications that are not valid or adequate and will be returned to the place of submission.

- Notifications using the specimen C12-TS.

b) Receive the following applications from the issuing division0}

- Notifications of social insurance codes, social insurance books and health insurance cards.

- Notifications of payment of insurance contributions and premiums by employees using the specimen C13-TS.

- Pamphlets of social insurance books (annually).

- Applications that are not valid or adequate and will be returned to the place of submission.

1.4. Retain remaining applications

2. A collecting division shall

2.1. Receive applications and data (if any) transferred by the application receiving and managing division, issuing division and division in charge of social insurance benefits; inspect and compare targets specified in forms and applications and managed data:

a) If the managed data and applications are not the same, make a form of refusal to applications using the specimen C02-TS.

b) In case of adjustments to information as prescribed in Clauses 2 and 4 of Article 27, request the heads to approve before adjustments to data.

c) If the managed data and applications are the same,

- Update data into the management program and specify the process of payment of insurance contributions and premiums in respective funds to calculate period of participation in social insurance, health insurance and unemployment insurance of each participant.

- Record data into the management program and print:

+ Consolidated lists of participants in social insurance and health insurance of each employer participating in social insurance and health insurance using the specimens D02a-TS, D03a-TS and D05a-TS and

+ Consolidate lists of participants in insurance using the specimen D02a-TS and concurrently submit applications for receiving pensions or long-period sickness benefits.

2.2. Monthly, after recording data into the management program, print the following documents:

a) A notification using the specimen C12-TS.

b) A consolidation of account receivable using the C69-HD issued together with the Circular No. 178/2012/TT-BTC dated October 23, 2012 of the Ministry of Finance on providing guidelines for accounting regime for Vietnam Social Security.

c) A detailed report on employers owning premiums of insurance using the specimen B03-TS.

d) Lists of people only participating in health insurance and have their insurance premiums paid by social insurance organizations using the specimen D03-TS and people who have donated their human tissues and organs which shall be submitted to People's Committee of communes for conformation.

e) Lists of participants in voluntary social insurance and health insurance who shall pay insurance contributions or premiums at least 30 days before the maturity date using the D08a-TS which shall be submitted to authorized collectors or schools.

g) Professional reports using the specimens B01-TS and B06-TS

h) Comparison of contributions and premiums specified in receipts and collected contributions and premiums using the specimen C17-TS with those of planning and financial divisions and authorized collectors or schools.

2.3. Quarterly, print:

a) Consolidation of quantity of health insurance cards and premiums receivable according to the first registered medical facility using the specimen B05-TS.

b) Professional reports using the specimens B02a-TS, B02a-TS, B02b-TS, B02b-TS, B04a-TS and B04b-TS.

2.4. Cooperate with supervisory authorities in monitoring and comparing the list of people participating in health insurance using the specimen D03-TS.

2.5. Provide instructions on, accelerate or carry out the entering of the information specified in the declaration of participation of or adjustment to information on social insurance and health insurance using the specimen TK1-TS if participants have not obtained social insurance codes by post offices or assigned organizations within 1 day.

2.6. Cooperate with issuing divisions in adjustments to information on participation in insurance.

2.7. Cooperate with the issuing division and the planning and financial division in making dossiers on cases of return and submit them to Directors of social insurance authorities for approval.

2.8. If social insurance books or health insurance cards are not issued, make adjustments to incorrect data transferred from divisions in charge of social insurance benefits.

2.9. Transfer documents

a) Transfer applications, data and specimens D02a-TS, D03a-TS and D05a-TS to the issuing division.

b) Transfer the specimen D02a-TS in case of employees no longer receiving pensions or long-period sickness benefits the division in charge of social insurance.

3. An issuing division shall

3.1. Receive applications and data (if any) transferred by application receiving and managing division, the collecting division and the division in charge of social insurance benefits; inspect and compare targets specified in forms and applications and managed data:

a) If the program's data or applications are not the same,

- Make a form of refusal to applications using the specimen C02-TS.

- Cooperate with the collecting division in inspecting and processing applications in the cases prescribed in Point 2.6 Clause 2 of this Article.

b) In case of adjustments to information as prescribed in Clause 3 Article 27, request the heads to approve before transferring them to the collecting division for adjustment.

c) If the program's data and applications are the same, print:

- Social insurance books, health insurance cards; a list of receivers of social insurance books using the specimen D09a-TS and a list of receivers of health insurance cards using the specimen D10a-TS.

- Pamphlets of social insurance in case of:

+ Confirmation of an employee’s social insurance book when he/she stops paying insurance premiums or dealing with social insurance regimes.

+ Confirmation of a participant’s payment period of occupational accident and occupational disease insurance premiums until he/she suffer from occupational accident or occupational disease.

+ Confirmation, re-confirmations of a participant’s payment period of unemployment insurance in case of unearned payment period.

+ Confirmation of payment period of occupational accident and occupational disease insurance premiums at the request of employers or investigating or inspecting authorities.

+ Adjustments to information related to participation to social insurance and unemployment insurance (including cases where the social insurance regime has been handled.

- Covers and pamphlets of social insurance books in case of participants who wish to receive lump-sum insurance benefits have remaining payment period of unemployment insurance.

3.2. Monthly, print a report on targets of collection of insurance contributions and premiums and issuance of social insurance books and health insurance cards using the specimen B01-TS.

3.3. Quarterly, print a report consolidating lists of participants whose periods of participation in social insurance is added using the specimen B04c-TS.

3.4. Annually, print:

- Pamphlets of social insurance books

- A notification using the specimen C13-TS.

3.5. Make forms using the specimens C06-TS, C07-TS, S04-TS, S05-TS, S06-TS and S07-TS.  The abovementioned forms and monitoring books shall be managed in database and only be printed at the request of heads, inspectorate or competent authorities.

3.6. Transfer applications:

a) Transfer applications for adding period not subject to social insurance and adjustment to occupations that are heavy, toxic or dangerous or extremely heavy, toxic or dangerous prior to January 01, 1995 to the collecting division

b) Transfer applications for dealing with or adjusting employees’ social insurance benefits to the division in charge of social insurance benefits.

c) And transfer the following documents to the application receiving and managing division:

- Social insurance books and health insurance cards enclosed the lists using the specimens D09a-TS and D10a-TS, applications and original documents (if any) which will be returned to employers or participants.

- Pamphlets of social insurance books (annually).

- A notification using the specimen C13-TS.

4. A planning and financial division shall:

4.1. Receive documents such as proofs of payment of insurance, applications for refunding, etc. inspect and compare the targets prescribed in forms and applications with managed data.

a) If the managed data and applications are not the same, make a form of refusal to applications using the specimen C02-TS.

b) If the managed data and applications are the same:

- Update the following data into the management program for collection of insurance contributions and premiums and issuance of social insurance books and health insurance cards: Premiums of insurance collected by employers, state budgets, authorized collectors or schools and participants.

- Record the collection of health insurance premiums of participants whose premiums are paid by state budgets and social insurance or unemployment insurance funds.

- Collect voluntary social insurance contributions and health insurance premiums from participants, sign and affix stamp of confirmation of paid contributions or premiums in the list of people only participating in health insurance using the specimen D03a-TS and the list of participants in voluntary social insurance using the specimen D05a-TS.

4.2. Monthly,

- Calculate monthly contributions and premiums receivable using the specimen C69-HD of each employer participating in social insurance and health insurance for doing accounting.

- Consolidate contributions and premiums payable and the quantity of health insurance cards for the initial medical examination and treatment using the specimen B05-TS.

- Compare contributions and premiums specified in receipts and actual collected contributions and premiums using the specimen C17-TS with those of collecting division.

4.3. Quarterly, biannually or annually, cooperate with the collecting division in consolidating issued health insurance cards, health insurance premiums that have been collected from participants and premiums paid totally or partially by the state budget in accordance with regulations and law and submit it to the supervisory authority and finance authority transferring corresponding premiums to the health insurance fund.

4.4. In case of wrong update of data, make a document on adjustments and submit it to the director of social insurance authority for approvals. This document shall be made into 2 copies where a copy shall be retained by the planning and financial division for using it as the basis for adjustment and the other one shall be transferred to the collecting division for monitoring and comparing it with employers.

4.5. Transfer documents

a) Transfer receipts of payment of social insurance or health insurance premiums which shall be returned to participants to the application receiving and managing division.

b) And transfer the following documents to the collecting division:

- Applications for adjustments to premiums receivable (if any) for monitoring and making comparison with employers.

- The consolidation of issued health insurance cards, health insurance premiums that have been collected from participants and the premiums paid totally or partially by the state budget in accordance with regulations and law which will be submitted to the supervisory authority and finance authority transferring corresponding premiums to the health insurance fund.

c) Transfer the specimens D03-TS, D03a-TS and enclosed documents (if any) to issuing divisions.

4.6. Keep applications and documents in accordance with regulations and law.

5. A division in charge of social insurance benefits shall

5.1. Receive applications and data (if any) transferred from the application receiving and managing division, the collecting division, the issuing division; inspect and compare applications with data on salary, period of participation in social insurance, issuance of health insurance cards for children under 6 years old specified in data on collection, social insurance books and health insurance cards.

a) If the managed data and applications are not the same, make a form of refusal to applications using the specimen C02-TS.

b) If the managed data and applications are the same, settle social insurance and unemployment insurance benefits in accordance with regulations and law.

5.2. Transfer documents:

a) Transfer the following documents to the collecting division

- Data and the specimen D03-TS in case of participants whose insurance premiums are paid by social insurance organizations or in case of employees making a notification of decrease in receiving pensions or long-period sickness benefits pending the decision issued by the social insurance authority.

- Applications for receiving lump—sum social insurance benefits in case of participants having unearned unemployment insurance used for updating data.

b) Transfer applications for terminating, stopping or cancelling the receipt of unemployment benefits to the issuing division for comparing data and reconfirming total period of unearned unemployment insurance.

6. A division assessing health insurance (hereinafter referred to as “assessing division”) shall

6.1. Receive the consolidation of contributions and premiums payable and the quantity of health insurance cards applying for the initial medical examination and treatment using the specimen B05-TS transferred from the collecting division.

6.2. Transfer the list of medical facilities having contracts for the initial medical examination or treatment to the collecting division and technology and information division.

7. A technology and information division shall:

7.1. Manage and connect data on collection and issuance of social insurance books and health insurance cards, operate social insurance policies and data on medical examination and treatment and payment of health insurance premiums.

7.2. Update the list of medical facilities having contracts for the initial medical examination or treatment into the collection-managing program.

7.3. Make adjustments to data after getting approval of the Director of the social insurance authority of the province or district.

7.4. Provide or give instructions for use of software to assigned employers, People's Committee of communes, authorized collectors, post offices or employers to search for or determine social insurance codes of participants and e-transactions.

8. If the social insurance and employers carry out transactions via electronic applications, the technology and information division shall follow procedures for collection and issuance of social insurance books and health insurance cards prescribed by law on e–transactions related to procedures for participating in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease or issuing social insurance books and health insurance cards.

Chapter V

PROCEDURES FOR EXPLOITING AND DEVELOPING PARTICIPANTS, MANAGING AND ACCELERATING COLLECTION OF DEBTS OF INSURANCE CONTRIBUTIONS AND PREMIUMS

Article 34. Exploitation and development of participants in insurance

1. Vietnam Social Security

1.1 The technology and information center shall

a) According to data provided by General Department of Taxation, monitor and compare them with managed data and classify the data by criteria specified in the following lists:

- The list of employers that are under management of tax authorities and have not participated in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease using the specimen D04a-TS.

- The list of employers under management of social insurance authorities and have not participated sufficiently in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease using the specimen D04b-TS.

- The list of employers that are dissolved, go bankrupt, have their business registration certificate revoked, shut down their operation, suspend their operation or leave their business addresses using the specimen D04c-TS.

- The list of employers providing incomes in accordance plans for inspection made by tax authorities using the specimen D04d-TS.

b) Assign the premium collection department and social insurance authorities of provinces to consolidate, classify, monitor, accelerate, direct and implement.

1.2. The department for collecting insurance contributions and premiums

a) According to the assignment by the technology and information center, review, compare, analyze and process data and make a list of employers that are required to be under surprise inspections using the specimen D04m-TS) and send it to the department of inspection and social insurance authorities of provinces.

b) Direct, accelerate and instruct social insurance authorities of provinces to exploit and develop participants in accordance with regulations and law.

c) Provide information on employers that have not participated in or have not participated with sufficient employees and paid premiums for competent authorities and communication authorities which shall propagandize, inspect and deal with in accordance with regulations and law.

1.3. The department of inspection

a) According to the specimen D04m-TS transferred from the department for collecting insurance contributions and premiums, review and make plans for regular or surprise inspection of a branch and plans for interdisciplinary inspection.

b) Cooperate with tax inspectors in inspecting the employer’s compliance with regulations of law on tax and insurance according to the plan.

c) Consolidate, monitor and accelerate the inspection, accelerate the compliance with findings of inspection according to the plan.

2. The social insurance authority of each province or each district

2.1. A technology and information division shall:

a) According to the assignment of use of data on tax authorities given by the technology and information center, data provided by tax authority at the same level (if any), review and compare them with managed data and make:

- The list of employers that are under management of tax authorities and have not participated in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease using the specimen D04a-TS.

- The list of employers under management of social insurance authorities and have not participated sufficiently in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease using the specimen D04b-TS.

- The list of employers that are dissolved, go bankrupt, have their business registration certificate revoked, shut down their operation, suspend their operation or leave their business addresses using the specimen D04c-TS.

- The list of employers providing incomes in accordance plans for inspection made by tax authorities using the specimen D04d-TS.

b) Assign relevant divisions and social insurance authorities of the province or the district to consolidate, monitor, accelerate, provide directions on and organize the implementation.

2.2. A division exploiting and collecting debts (hereinafter referred to as “debt collecting division”) shall:

a) According to the specimens D04a-TS and D04b-TS, make a plan for and organize the exploitation and development of participants in insurance.

- Send notifications of payment of insurance contributions and premiums to employees using the specimen D04e-TS and accelerate the participation in social insurance, health insurance, unemployment insurance, occupational accident or occupational disease insurance of all employees registered by their employers every 15 days.

- After 15 days from the day on which the second notification is sent, if an employer fails to apply for participating in insurance for their employees, the debt collecting division shall:

Cooperate with the collecting division in accelerating and instruct employers to apply for the participation and pay sufficient premiums of insurance of their employees in accordance with regulations of law, make a working record on payment of insurance of their employees using the specimen D04h-TS. After 15 days from the day on which the specimen D04h-TS is made, if an employer fails to pay insurance contributions and premiums of their employees, the division shall transfer the specimens D04e-TS and D04h-TS to the inspecting division or inspecting group.

After 3 months from the day on which the first notification of payment of premiums social insurance, health insurance, unemployment insurance or occupational accident and occupational disease insurance using the specimen D04e-TS is sent, the employer still fails to pay insurance premiums, this division shall cooperate with the inspecting division in making a form using the specimen D04m-TS to issue a decision on establishment of a specialized inspectorate in term of payment of social insurance, health insurance and unemployment insurance in accordance with regulations of law or cooperate with the authority managing employees and tax authority in establishment of interdisciplinary inspectorate.

b) Monthly,

- Cooperate with the collecting division and the inspecting division in monitoring and accelerating the registration of participation in insurance for employees by employers. Publish the list of enterprises that have not paid insurance premiums on means of communication namely newspaper, radios and television.

- Receive documents on inspection from the inspecting division to monitor and accelerate the implementation by employers.

c) Quarterly

- Cooperate with the collecting division and the inspecting division and directors of insurance authorities in submitting a report on compliance with regulations of law on social insurance, health insurance, unemployment insurance, occupational accident or occupational disease insurance, collection and issuance of health insurance cards for employees working for local employers.

- Recommend and propose penalties for violations of regulations of law on payment of insurance contributions and premiums committed by employers such as failure to register the insurance participation for sufficient employees or register within the period prescribed by regulations and law.

d) Annually, submit a report using the specimen D04k-TS.

2.3. The collecting division

a) Cooperate with the division exploiting and collecting debts, inspecting division in accelerating, instructing and inspecting employers that fail to register the insurance participation for sufficient employees or register within the period prescribed by regulations and law.

b) Inspect, review and determine the state of employers that are dissolved, go bankrupt, have their business registration certificate revoked, shut down their operation, suspend their operation or leave their business addresses using the specimen D04c-TS to request employers to pay insurance premiums, calculate premiums payable and late payment interest at the time of termination of the employers’ operation.

2.4. The inspecting division shall

a) Pursuant to applications and data transferred from other divisions, review and compare them with local plans for inspection made by competent authorities. To be specific:

- In case of employers under inspection according to the plant, make a written request (enclosed with a list of employers under inspection) for cooperation in inspection of compliance with regulations of law on insurance.

- In case of employers not under inspection and employers that refuse to comply with the issued written request, make the specimen D04m-TS to carry out the specialized inspection in accordance with regulations and law.

b) Take charge and cooperate with the debt collecting division and the collecting division in:

- Making a plan for and carrying out surprise specialized inspection payment of insurance contributions and premiums.

- Consolidating applications and taking counsel with directors of insurance authorities in term of transferring applications to police authorities for investigation in case of signals of evasion of payment of insurance contributions and premiums as prescribed in criminal regulations of law.

- Transfer a copy of inspection results to the debt collecting division for monitoring and accelerating the implementation by employers.

Article 35. Exploitation and development of participants in voluntary social insurance or health insurance  whose partial premiums are paid by the state budget and participants in health insurance in the form of household

1.  A debt collecting division shall:

1.1. According to the economic and social development, population, people having participated in social insurance and health insurance, data on household participating in health insurance  and data managed by the local tax authority:

a) Set and assign targets for developing participants in voluntary social insurance or health insurance to the social insurance of the district or authorized collector.

b) Instruct, inspect and hasten authorized collectors and their staffs to come to residential areas to propagandize and mobilize the participation in voluntary social insurance and health insurance.

1.2. Regularly provide the training in skills at exploiting, mobilizing the collection of insurance contributions and premiums and propagandizing regulations on and policies on social insurance and health insurance.

1.3. Monthly cooperate with the collecting division in reviewing and comparing participants in and people having not participated in health insurance in order to formulate plans and implement in the succeeding month.

1.4. Promptly provide the approved list of poor households and near-poor households for authorized collectors for determination of poor households or near-poor households that participate in voluntary social insurance and have their insurance premiums paid by the state budget.

2. The collecting division shall monthly cooperate with the debt collecting division in reviewing and comparing participants in and people having not participated in health insurance in order to formulate plans and organize the implementation in the succeeding month.

Article 36. Management of debts and acceleration of insurance debt collection

1. Classification of debts

1.1. Arising debts including arising debts whose period is less than 1 month.

1.2. Late payment debts including debts whose period is from 1 to under 3 months.

1.3. Long-term debts including debts whose period is at least 3 months and excluding the debts prescribed in Point 1.4 of this Article.

1.4. Bad debts including debts arising from the following cases:

a) An employer’s business place is no longer existed (missing employer).

b) An employer is going through procedures for dissolution or bankruptcy; a foreign employer flees from Vietnam or an employer does not operate any more or does not have its manager.

c) An employer shuts down its operation, dissolves or goes bankrupt in accordance with regulations of law;

d) Other debts including debts owned by an employer that is suspended from payments of insurance premiums to the retirement and death benefit fund for a certain period.

2. Dossiers on determination debts

2.1. Regarding the debts prescribed in Points 1.1, 1.2 and 1.3 Clause 1 of this Article:

a) A notification using the specimen C12-TS.

b) A working record on payment of insurance contributions and premiums using the specimen D04h-TS (if any)

2.2. Regarding the cases of bad debts prescribed in Point 1.4 Clause 1 of this Article

a) Regarding the employer mentioned in Point 1.4.a, a dossier shall include a written confirmation provided by the People’s Committee of the commune or tax authority.

b) Regarding the employer mentioned in Point 1.4.b, a written confirmation provided by the People’s Committee of the commune or tax authority is required.

c) Regarding the employer prescribed in Point 1.4.c, documents on termination of operation or dissolution of the employer issued by the competent authority or a decision on declaration of bankruptcy made by a court or tax authority are required.

d) Regarding the employer prescribed in Point 1.4.d, a decision on suspension from payment of insurance contributions and premiums issued by a competent authority is required;

3. Collection of insurance contributions and premiums and collection of debts by social insurance authorities of districts or provinces

3.1. The collecting division

a) Monthly, the collecting officials shall hasten employers to pay insurance contributions and premiums in accordance with regulations and law.

b) If an employer owns more than 2 month of monthly insurance premiums; 4 months of quarterly insurance premiums or 7 months of biannual insurance premiums,

- Collecting officials will come to employers to accelerate and make a working record using the specimen D04h-TS.

- Send a written acceleration to employers every 15 days

- After the second written acceleration is sent but the employer still fails to pay insurance premiums, this division will transfer the dossier including the specimen D04h-TS and written acceleration to the debt collecting division for handling.

c) This division shall submit monthly detailed reports on debtors using the specimen B03-TS enclosed with relevant data to the debt collecting division for management and acceleration of debts and comparison.

3.2. The debt collecting division shall:

a) Receive documents on accelerating debt collection from the collecting division.

b) Pursuant to documents transferred from the collecting division and organize the acceleration of payment of insurance contributions and premiums by employers.

c) After 3 months from the day on which the working record on payment of insurance contributions and premiums using the specimen D04h-TS is made and accelerating measures are implemented , the employer still fails to pay insurance premiums, this division shall cooperate with the inspecting division in making a list of employers requesting the establishment of a surprise inspectorate using the specimen D04m-TS to carry out specialized inspection in accordance with regulations of law or cooperate with the labor management authority and tax authority in establishment of interdisciplinary inspectorate

d) If an employer has signals of leaving Vietnam, this division shall cooperate with the police authority in taking timely preventive measures.

dd) Receive inspection results from the inspecting division for monitoring and accelerating the implementation by employers.

3.3. The inspecting division

a) Receive documents transferred from the division exploiting and collecting debts, carry out specialized inspection in term of payment of insurance contributions and premiums and impose penalties for administrative violations in accordance with regulations and law.

b) Transfer a copy of inspection results to the debt collecting division for monitoring and accelerating the implementation by employers.

c) Transfer documents to competent authority for investigation and dealing with in accordance with criminal regulations of law if an employer has signals of evasion of payment of insurance contributions and premiums.

4. Assessment and report on debts and debt collection

4.1. Monthly, the debt collecting division shall publish the list of enterprises that intentionally fail to pay insurance contributions and premiums on means of communication.

4.2. Quarterly, the debt collecting division shall submit a report on debt collection using the specimen B03a-TS enclosed with detailed electronic data on debtors of insurance premiums using the specimen B03-TS in the last month of the quarter to the supervisory social insurance authority.

Article 37. Calculation of late payment interest on insurance contributions and premiums

1. If an employer who pay contributions of compulsory social insurance or premiums of health insurance, unemployment insurance or occupational accident and occupational disease late compared with the prescribed time limit for 30 days or more, they shall pay the interest on unpaid insurance premiums.

2. Method for interest calculation: on the first day of month

3. The late payment interest on premiums compulsory of insurance shall be calculated as follows:

Lcdi = Pcdi x k (VND) (1)

Where:

* Lcdi: The late payment interest on compulsory social insurance contributions or premiums of health insurance, unemployment insurance or occupational accident and occupational disease insurance calculated in the month i (VND)

* Pcdi: Insurance premiums that are paid late and subject to interest in the month i and shall be calculated as follows:

Pcdi = Plki - Spsi (VND)              (2)

Where:

Plki: Total accumulated insurance contributions or premiums until the end of the month preceding the month i (excluding late-payment interest and unpaid interest in the previous periods (if any)).

Spsi: Amount of insurance contributions or premiums payable whose payment is not overdue and shall be specified as follows:

+ In case of monthly payment of insurance contributions or premiums: Spsi shall equal to the monthly contributions or premiums of the month preceding the month i;

+ In case of quarterly or biannual payment of insurance contributions or premiums: Spsi shall equal to the total monthly premiums payable of the months preceding the month i in which the contributions or premiums are not mature.

* k: rate of late payment interest at the time of interest calculation and shall be specified as follows:

- Regarding compulsory social insurance, unemployment insurance, occupational accident and occupational disease insurance, k shall be equal to 2 times the monthly average investment interest rate of social insurance fund of the preceding year announced by Vietnam Social Security.

- In case of health insurance, k shall be equal to 2 times the monthly interest rate of the interbank market with a term of 9 months announced by the State Bank of Vietnam on the Portal of the State Bank of Vietnam in the preceding year. If the interest rate of interbank market of the preceding year has it term other than 9 months, the interest rate of the term preceding the 9-month term shall be applied.

Example 12: Calculation of late payment interest on insurance contributions or premiums in case of monthly payment:

The enterprise B makes monthly payment of insurance contributions and premiums. Until the end of February, 2016, the enterprise B owns 200,000,000 VND for premiums of social insurance, unemployment insurance and occupational accident and occupational disease insurance and 35,000,000 for health insurance premiums. In which, the premiums payable of social insurance, unemployment insurance and occupational accident and occupational disease insurance in February, 2016 are 100,000,000 VND and the health insurance premiums payable is 20,000,000 VND. If the average interest rate of investment in social insurance, unemployment insurance, occupational accident and occupational disease insurance funds is 6.39 % per year and the interest rate of inter-bank market for a term of 9 months announced by the Vietnam State Bank, the late payment interest shall be calculated as follows:

The rate of late payment interest on premiums of social insurance, unemployment insurance or occupational accident and occupational disease shall equal: k_bhxh = 2 x 6.39%/12= 1.0650%

The rate of late-payment interest on health insurance premium shall equal: k_bhyt = 2 x 6.5%/12 = 1.0833%

The abovementioned shall be applied to calculate the late payment interest on insurance premiums of the enterprise B on March 01, 2016 as follows:

The late payment interest on premiums of social insurance, unemployment insurance or occupational accident and occupational disease shall be 1,065,000 VND [(200,000,000 VND – 100,000,000 VND) x 1.0650%].

The late payment interest on health insurance premiums shall be 162,495 VND [(35,000,000 VND – 20,000,000 VND) x 1.0833].

The total late payment interest on insurance premiums that shall be paid by the enterprise B in March, 2016 shall be 1,227,495 VND (1,065,000 VND + 162,495 VND).

Example 13: Calculation of late payment interest on insurance contributions and premiums in case of quarterly or biannual payment. The following example shows the calculation of late payment interest on contributions of social insurance and premiums of unemployment insurance and occupational accident and occupational disease insurance. The calculation of late payment interest on health insurance premiums is similar

The enterprise C makes quarterly payment of insurance contributions and premiums from January, 2016. Until the end of May, 2016, the enterprise C owns 350,000,000 VND for premiums of social insurance and unemployment insurance. In which, the contributions payable of social insurance and premiums payable of unemployment insurance and occupational accident and occupational disease insurance in April, 2016 are 100,000,000 VND and those in May, 2016 are 110,000,000 VND. In May, 2016 and June, 2016, the late payment interest on social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance paid by the enterprise C shall be calculated as follows:

According to the formula (2), monthly premiums of social insurance, unemployment insurance and occupational accident or occupational disease that are paid late and are subject to interest (Pcd6) (May and June, 2016) shall be 140,000,000 VND (350,000,000 VND - 100,000,000 VND - 110,000,000 VND);

If the rate of late payment interest is 1.0650% as calculated in Example 2, according to the formula (1), the monthly late payment interest ( May and June, 2016) (Lcd6) shall be 1,491,000 VND (140,000,000 VND x 1.0650%).

4. The late payment interest on insurance contributions and premiums receivable in a month shall include the late payment interest accumulated to the end of the preceding month and the late payment interest on the insurance contributions or premiums that are paid late in this month and specified in Clause 3 of this Article.

Example 14: If the enterprise B mentioned in Example 12 still fails to pay insurance contributions and premiums at the end of March, 2016 (this enterprise pays nothing), in April, 2016, apart from the total insurance premiums payable accumulated until the end of February, 2016 (235,000,000 VND), the total premiums payable in March, 2016 and April, 2016 (240,000,000 VND) and the late payment interest in March, 2016 (1,227,495 VND), the enterprise B shall pay the late payment interest on unpaid insurance premiums accumulated until the end of February, 2016 which shall be calculated as follows:

The late payment interest on social insurance contributions and premiums of unemployment insurance or occupational accident and occupational disease shall be 2,130,000 VND (200,000,000 x 1.0650%);

The late payment interest on health insurance premiums shall be 379,155 VND (35,000,000 VND x 1.0833%);

The late payment interest shall be 2.509.155 VND (2.130.000 VND x 379.155);

Total amount that shall be paid by the enterprise B in April, 2016 including unpaid insurance premiums, unpaid late payment interest and arising late payment interest shall be 478,736,650 VND (475,000,000 VND + 1,227,495 VND + 2,509,155 VND).

If an employer that is no longer located in the registered business place (missing employer) and has its insurance contributions and premiums payable and late payment interest calculated until the time of leaving its business place by the social insurance authority wishes to re-operate, apart from its unpaid premiums and late payment interest, the employer shall pay arising interest on unpaid insurance premiums calculated from the time when it suspends its transactions according to the certain interest rate of each period.

Example 15:

The employer A is no longer located in the registered business place and its unpaid insurance premiums are 50.000.000 VND and late payment interest is 7.000.000 VND calculated from January, 2016. In July, 2017, the employer continues participating in insurance. If the interest rate of premiums of social insurance, health insurance and unemployment insurance in 2016 is 1% per month and those in 2017 is 1.2 5 per month, apart from the unpaid insurance premiums and late payment interest, the employer A shall pay the arising interest calculated from January, 2016 to June 30, 2017 and equal to 9.600.000 VND (50.000.000 VND x 1% x 12 months + 50.000.000 VND x 1.2% x 12 months).

5. Annually, within the first 15 days of January, the Vietnam Social Security shall notify  the monthly average interest rate according to the average interest rate prescribed in Points a and b Clause 3 Article 6 of the Prime Minister’s decision No. 60/2015/QD-TTg dated November 27, 2015 on financial management in term of social insurance, health insurance and unemployment insurance and administrative expenses related to social insurance, health insurance and unemployment insurance to social insurance authorities of provinces, central-affiliated cities, Ministry of National Defense and Ministry of Public Security for implementation.

Article 38. Arrears on compulsory insurance premiums

1. Cases of collection of arrears

1.1. Collection of arrears due to evasion of payment: If an employer evades payment of insurance contributions or premiums, fails to pay insurance contributions or premiums for sufficient participants, fails to pay sufficient insurance contributions or premiums or appropriates insurance contributions or premiums ("hereinafter referred to as "evade payment of insurance contributions or premiums”) and its violations are discovered through results of specialized inspection in term of payment of insurance contributions and premiums or concluded by the competent authority from January 01, 2016, apart from insurance contributions and premiums payable, the interest on insurance contributions and premiums payable and period of evasion and late payment interest shall also be collected as follows:

a) Regarding the entire period of evasion before January 01, 2016, the rate of late payment interest in 2016 shall be applied;

b) Regarding the period of evasion from January 01, 2016 onward, the annual rate of late payment interest at the time when the evasion of payment of insurance contributions and premiums is discovered shall be applied;

1.2. Collection of arrears in the cases where Vietnamese guest workers terminate their labor contract and come back home to pay unpaid insurance premiums for the abroad working period: If a Vietnamese guest worker coming back home pays unpaid social insurance contributions after at least 6 months from the day on which his/her labor contract is terminated, the arrears on social insurance contributions will include social insurance contributions payable as prescribed by law and interest thereon.

1.3. Collection of arrears due to increase in the monthly salary as the basis for payment of social insurance, unemployment insurance, occupational accident and occupational disease insurance: If an employee pays social insurance contributions or premiums of unemployment insurance or occupational accident and occupational disease insurance after 6 months from the day on which the competent person signs the decision on or labor contract (appendix of labor contract) for increasing the pay scale or increasing monthly salary and allowances as the basis for paying insurance premiums, the arrears shall include contributions and premiums payable as prescribed by law and the interest thereon.

1.4. Arrears in other cases shall be collected in accordance with regulations issued by competent authority

2. Conditions for collecting arrears

2.1. Competent authorities or social insurance authorities are required to collect arrears

2.2. Employers request the collection of arrears paid by employees

2.3. Applications are made in accordance with regulations of Appendix 2

If an employer requests the collection of arrears in the added period of under 6 months enclosed with the specimen D04h-TS or inspection results or in the added period of 6 months or more enclosed with the inspection results provided by the social insurance authority or inspecting authority or enclosed with the decision on penalty for administrative violations issued by the competent authority

3. Salary as the basis for collecting arrears and rate of collection

3.1. The salary as the basis for collecting arrears is the employee’s monthly salary as the basis for paying insurance premiums in accordance with regulations of law corresponding to the period of collection of arrears which is specified in the employee's social insurance book.

3.2. Rate of collection shall be equal to rate of the monthly salary as the basis for payment of insurance in certain periods prescribed by the State.

4. Collected amount

4.1. Total collected amount shall be equal to the total insurance contributions and premiums and interest thereon.

4.2. The collected interest on insurance premiums shall be calculated as follows:

         (3)

Where:

Ltt: the collected interest;

v: Quantity of months of evasion in the year j subject to collection of arrears;

y: Quantity of year subject to the collection of arrears;

Ptt_ij: Arrears on insurance contributions or premiums of the month i in the year j which shall be collected;

N_ij: Period of evasion which is equal to quantity of months from the month I in the year j to the month preceding the month of collection and shall be calculated as follows:

Nij = (T_o – T_ij) - 1                    (4)

Where:

T₀: Month of collection (solar month);

T_ij: Month in which the Ptt_ij arises (solar month);

k_j: rate of late payment interest (%)

Regarding the period of evasion before January 01, 2016, k shall be equal to the rate of late payment interest applied to all months of 2016 in accordance with regulations in Clause 3 of Article 37;

Example 15: The enterprise M evades payment of social insurance contributions. In May, 2016, the social insurance authority discovers the evasion and decides to collect unpaid social insurance contributions from the enterprise M. Insurance contributions and interest to be collected shall be specified in the following table:

Unit: VND

If the enterprise M fails to pay arrears on social insurance contributions (245,000,000 VND) and interest (32,003,250 VND) in May 2016, in June 2016, apart from the arrears on social insurance contributions and the interest, insurance contributions and premiums payable in June 2016, debts and late payment interest (if any) prescribed in Point 4.1 Clause 4, the enterprise M shall pay the late payment interest on unpaid social insurance contributions equal to 2,609,250 VND (245,000,000 VND x 1,065%).

Article 39. Verification of documents on payment of insurance contributions and premiums

Annually, officials in charge of collection of insurance contributions and premiums and issuance of social insurance books and health insurance cards shall formulate plans for and verify documents on payment of insurance contributions and premiums; issue social insurance books and health insurance cards for at least 50% of quantity of local employers. To be specific:

1. Verify and compare documents managed by employers with the information declared in applications for participation in insurance or issuance of social insurance books and health insurance cards; make adjustments to information specified in social insurance books and health insurance cards, information on relatives, occupations that are heavy, toxic or dangerous or extremely heavy, harmful or dangerous, collection of arrears on insurance premiums such as the applications for participation in social insurance and health insurance or adjustment to information on social insurance or health insurance using the specimen TK01-TS, decisions, labor contracts or employment contracts, payment tables, payrolls, proofs of payment of insurance premium, etc.

2. Make an inspecting record in accordance with regulations and law and instruct employers to correct their mistakes (if any) in accordance with regulations in accordance with regulations.

3. If it is found that an employer has signals of or intentionally commits violations such as evasion of payment of insurance contributions or premiums; failure to pay insurance contributions or premiums with correct employees' salary, failure to pay insurance contributions or premiums collected from its employees, failure to make timely payment of insurance contributions and premiums, failure to pay sufficient insurance contributions and premiums, making false statements or counterfeiting documents, the officials shall notify them to the division's head for conducting specialized inspection and taking actions in accordance with regulations and law.

Chapter VI

MANAGEMENT OF COLLECTION OF INSURANCE CONTRIBUTIONS AND PREMIUMS; ISSUANCE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Section 1. PLANS FOR COLLECTING INSURANCE CONTRIBUTIONS AND PREMIUMS AND ISSUING TEMPLATES OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Article 40. Formulation of, adjustment to and assignment of annual plans for collecting insurance contributions and premiums (“hereinafter referred to as “collecting plans”)

1. The social insurance authority of each district shall:

1.1. Formulate and make adjustment to collecting plan. To be specific:

a) Make 2 copies of the collecting plan using the specimen K01-TS and send a copy to the social insurance authority of the province in accordance with regulations and law.

b) Make 2 copies of the plan for using the local budget for paying total or partial health insurance premiums, send a copy to the finance authority at the same level according to the assignment of the local budget for submitting it to the People's Committee of the district for decision and send a copy to the social insurance authority of the province for consolidation.

1.2. Formulate and adjust the funding for assisting in collection or commissions payable to authorized collectors according to the expected plan and send it to the social insurance authority of the province in accordance with regulations and law.

1.3. The period of formulation of and adjustments to the annual collecting plan shall comply with instructions provided by the Vietnam Social Security.

2. The social insurance authority of each province shall

2.1. Formulate and make adjustment to the collecting plan. To be specific:

a) Make 2 copies of the plan for adjusting the collection of insurance contributions and premiums using the specimen K01-TS and funding for assisting the collection of insurance contributions and premiums from employers under the management of the province.

b) Make 2 copies of the plan for collection of or adjustment to the collecting planning using the specimen K01-TS and send them to Vietnam Social Security.

c) Make 2 copies of the plan for using the local budget for paying total or partial health insurance premiums and send them to the Department of Finance which shall consolidate and submit them to the People's Committee of the province for decision.

2.2. Assign collection of insurance contributions and premiums: According to the collecting plan and distribution of funding for assisting the collection of insurance contributions and premiums and commissions payable to authorized collectors assigned by the Vietnam Social Security, the social insurance authority of the province shall assign and distribute the collection of insurance contributions and premiums and funding for assisting the collection of insurance contributions and premiums and commissions payable to authorized collectors to the social insurance authority of the province and social insurance authorities of districts.

2.3. The period of formulation of and adjustments to the annual collecting plan shall comply with instructions provided by the Vietnam Social Security.

3. The Vietnam Social Security shall consolidate, formulate and adjust plans and assigns collection of insurance contributions and premiums in conformity with the reality and capacity of assigned organizations and individuals.

Article 41. Plans for using templates of social insurance books and health insurance cards

1. The social insurance authority of each district, according to the use of templates of social insurance books and health insurance cards (hereinafter referred to as “templates”) and redundant templates, shall forecast the capacity to develop participants in social insurance and health insurance in the following year, formulate a plan for using templates in the following year using the specimen K02-TS and send it to the issuing division before 15 June every year.

2. Regarding the social insurance authority of each province: The issuing division, according to the plan for using social insurance books and health insurance cards made by social insurance authorities of districts and quantity of redundant social insurance books and health insurance cards, formulate a plan for using templates in the following year using the specimen K02-TS and send it to the Vietnam Social Security before 1 July every year.

3. In case of adjustments to plans, social insurance authorities of provinces or social insurance authorities of districts, according to actual demands, shall make adjustments to plans for using templates using the specimen K02-TS and send them to Vietnam Social Security before 1 July of the year of implementation.

Section 2. MANAGEMENT OF COLLECTION OF INSURANCE CONTRIBUTIONS AND PREMIUMS

Article 42. Management of participants

1. An employee who signs at least 2 labor contracts with different employers shall pay social insurance contributions and unemployment insurance premiums according to the first labor contract, pay health insurance premiums according to the labor contract with highest salary and pay premiums of occupational accident and occupational disease according to each labor contract.

2. An employee who works under a labor contract (excluding employees working under labor contracts without definite prescribed in the Government's Decree No. 68/2000/ND-CP dated November 17, 2000 on labor contracts for certain jobs in administrative authorities and public service providers) in an administrative authority or a public service provider shall pay insurance contributions or premiums according to his/her salary specified in his/her labor contract.

3. An employer that is allowed to suspend the payment to the retirement and death benefit fund shall still make payment to the sickness and maternity fund, occupational accident and occupational disease fund, health insurance fund and unemployment insurance fund. When the period of suspension from payment of insurance contributions and premiums has expired, the employer shall continue paying insurance contributions and premiums according to the registered payment method and paying premiums for period of suspension from payment to the retirement and death benefit fund. The insurance contributions and premiums in the period of suspension shall not be subject to the late payment interest.

Within the period of suspension, if an employee take leave, moves or wishes to receive social insurance benefits, his/her employer shall pay sufficient insurance contributions and premiums and late payment interest (if any) for this employee to confirm his/her social insurance book.

4. An employee who does not work or receive salary for at least 14 working days in a month is not required to pay social insurance contributions in this month. This period shall not be included in the payment period of social insurance contributions.

5. An employee who takes leave due to sickness for at least 14 working days in a month in accordance with regulations of law on social insurance is not required to pay insurance contributions and premiums but still receives benefits from health insurance.

6. If an employee who takes leave due to maternity for at least 14 working days in a month, both he/she and his/her employer are not required to pay social insurance contributions and premiums of unemployment insurance, occupational accident and occupational disease; this period will be included in the payment period of social insurance contributions and his/her health insurance premiums will be paid by the social insurance authority.

The maternity leave period shall be specified in his/her social insurance book according to the monthly salary as the basis for paying social insurance of the month preceding the leave month. In the leave period, if his/her salary is increased, the new salary shall be applied from the time of increase in his/her salary.

If an employee who is doing a heavy, toxic or dangerous job or an extremely heavy, toxic or dangerous job included in the list issued by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health or is working in areas with a region-based allowance coefficient of 0.7 or higher leaves his/her jobs due to maternity, the leave period shall be included in the period of doing a heavy, toxic or dangerous job or an extremely heavy, toxic or dangerous job or working in areas a region-based allowance coefficient of 0.7 or higher.

6.1. If a labor contract expires while an employee takes leave due to maternity, the maternity leave period from the time where he/she leaves the job to the time where his/her labor contract expires shall be included in the payment period of social insurance contributions and the leave period after her labor contract expires shall not included in the payment period of social insurance contributions.

6.2. The maternity leave period of an employee who terminates his/her labor contract or employment contract or quits her job before giving birth or adopting a child who is under 6 months shall not be included in the payment period of social insurance contributions.

6.3. If a female employee returns work before the prescribed leave period of childbirth expires, the maternity leave period from the time of leaving to the time of returning shall be included in the payment period of social insurance contributions; she and her employer shall pay insurance contributions and premiums from the time of returning onwards.

6.4. If the father or the direct fosterer, intended mother, intended father or the direct fosterer who is entitled to maternity benefits do not take leave, he/she and his/her employer will still pay insurance contributions and premiums.

7. If an employee is held in temporary detention or temporarily suspended from his/her job for investigation and consideration his/her violations, this employee and his/her employer are allowed to suspend paying social insurance contributions and premiums of unemployment insurance and occupational accident and occupational disease insurance but shall pay health insurance premiums with the monthly premiums of 4.5% of 50% of the monthly salary which he/she is received in accordance with regulations of law. After the period of temporary detention or temporary suspension, if the competent authority finds that there is no violations, the employee and his/her employer shall pay social insurance contributions and premiums of unemployment insurance and occupational accident and occupational disease insurance according to the monthly salary as the basis for paying compulsory social insurance contributions and pay health insurance premium according to the salary retrospectively paid for the period of temporary detention or temporary suspension and are not required to pay interest on unpaid insurance premiums.

8. If an employee who stops working in accordance with regulations of law on labor still receives salary, he/she or his/her employer shall pay insurance contributions and premiums according the monthly salary received by the employee during the stopping period.

Article 43. Management of collected insurance contributions and premiums

1. Options for methods of payment

1.1. Wire transfer: Insurance contributions and premiums shall be transferred to the collecting account opened by social insurance authorities at state banks or treasuries.

1.2. Cash:

a) Employers and participants shall pay insurance contributions and premiums in cash at state banks or treasuries.

b) If an employer or a participant pays insurance contributions or premiums before 4 PM in a day, the social insurance authority shall transfer all collected cash from the employer or participant to the collecting account opened in the state bank or treasury.

2. When receiving insurance contributions and premiums from employers, a social insurance authority shall:

2.1. Collect insurance contributions and premiums and late payment interest from employees who are eligible for receiving social insurance benefits or terminating their labor or employment contracts to promptly settle social insurance, unemployment insurance, occupational accident and occupational disease for these employees in accordance with regulations of law (if any);

2.2. Collect contributions and premiums and do accounting for them according to the following procedures:

a) Collect sufficient premiums payable to the health insurance fund and interest in case of late payment or evasion of payment (if any);

b) Collect sufficient premiums payable to the unemployment insurance fund and interest in case of late payment or evasion of payment (if any);

c) Collect sufficient premiums payable to the occupational accident and occupational disease fund and interest in case of late payment or evasion of payment (if any);

d) Collect sufficient contributions payable to the health insurance fund and interest in case of late payment or evasion of payment (if any).

Example 17:

The enterprise N registers payment of social insurance contributions and premiums of health insurance and unemployment insurance from January, 2017 for 10 employees with the monthly salary of 10,000,000 VND. From January to May, 2017, the enterprise N fails to pay social insurance contributions and premiums of health insurance and unemployment insurance to the social insurance authority. If the monthly rate of late payment interest applied to social insurance, health insurance and unemployment insurance is 1%, in May, 2017, the enterprise owes 165,750,000 VND for insurance premiums, where:

- Premiums payable to the health insurance fund is 22,500,000 VND and the late payment interest is 450,000 VND

- Premiums payable to the unemployment insurance fund is 10,000,000 VND and the late payment interest is 200,000 VND

- Contributions payable to the social insurance fund is 130,000,000 VND and the late payment interest is 2,600,000 VND;

On June 01, 2017, Mrs. A who is working for the enterprise N is eligible for retirement and on June 2, 2017, the enterprise N pays 140,000,000 VND to insurance funds, the collection of insurance contributions and premiums shall be specified as follows:

- Social insurance contributions and premiums of health insurance and unemployment insurance and the interest paid by Mrs. A shall be 16,575,000 VND (16,250,000 + 325,000), where:

16,250,000 VND is the social insurance contributions and premiums of health insurance and unemployment insurance (=10,000,000 x 32.5% x 5 months);

325,000 is the late payment interest paid by Mrs. A from January to April, 2017.

The remaining amount of 149,175,000 VND (165,750,000 VND - 16,575,000 VND) excluding the premium and interest paid by Mrs. A shall be calculated as follows:

- Premiums payable to the health insurance fund is 22,500,000 VND and the late payment interest is 450,000 VND;

- Premiums payable to the unemployment insurance fund is 10,000,000 VND and the late payment interest is 200,000 VND;

- The remaining amount of 149,175,000 VND (149.175.000 - 22.500.000 - 450.000 - 10.000.000 - 200.000) shall be paid to the social insurance fund.

Therefore, unpaid insurance premium and interest of the enterprise N until May, 2017 shall be 25,750,000 VND (165,750,000 - 140,000,000) and shall be calculated as follows:

- The late payment interest of social insurance is 2,600,000 VND

- Contributions payable to the social insurance fund is 23,150,000 VND (25,750,000 - 2,600,000)

The enterprise N shall specify the following content in its notifications of results of payment of insurance contributions and premiums in June, 2017:

- Results of payments of social insurance contributions for 9 employees until the end of April, 2017;

- Results of payments of unemployment insurance premiums for 9 employees until the end of May, 2017;

3. Refund of insurance contributions and premiums

3.1. Insurance contributions and premiums shall be refunded if:

a) An employer that dissolves, goes bankrupt or shuts down its operation in accordance with regulations of law or move its registered place pays more than prescribed insurance contributions or premiums.

b) One of the cases of refund of social insurance contributions and health insurance premiums incurs.

c) An employer that transfers insurance contributions or premiums to a collecting account is not under the management of the social insurance authority of the province or the district.

d) Amount of money transferred to the collecting account by an employer or individual is not used for paying insurance contributions or premiums.

dd) A treasury or bank records a wrong amount into the collecting account.

e) If a person has at least 2 social insurance books with the same payment period of social insurance and unemployment insurance, the social insurance authority shall refund premiums which has been paid to the retirement and death benefit fund and unemployment insurance fund by this person and his/her employer (including social insurance contributions and unemployment insurance premiums that shall be paid by his/her employer and excluding interest) to this person.

g) An employer pays social insurance contributions for employees who are not required to participate in compulsory social insurance.

3.2. Assignment of implementation

Social insurance authorities shall refund insurance contributions and premiums from their collecting accounts to employers and participants under their management.

3.3. Procedures for refunding insurance contributions and premiums

a) Application for refund of insurance contributions and premiums

- Regarding the cases prescribed in Point 2.1.1 of this Clause, the employer shall make an application in accordance with Article 23.

- Regarding the case prescribed in Points 2.1.b and 2.1.e of this Clause, the individual shall make an application in accordance in Article 26. If the health insurance premium is refunded to multiple participants in the same entities, People's Committee of the commune, authorized collector or school shall make a list of participants whose premiums are refunded using the specimen D03-TS and send it to the social insurance authority.

- Regarding other cases, the employer, bank or treasury shall submit an application.

b) A collecting division shall cooperate with the planning and financial division in uncovering reasons and determining redundant insurance premiums, premiums transferred or accounted wrongly to collecting accounts and submit them to the Director of the social insurance authority.

c) The director shall issue a decision on refunding insurance contributions and premiums using the specimen C16-TS and send a copy to the planning and financial division, go through procedures for transferring money and send a copy to the collecting division. If a bank or state treasury wrongly does accounting, the director of social insurance authority shall send a copy of the decision to the bank or state treasury for control.

Section 3. ISSUANCE OF TEMPLATES OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Article 44. Management of templates

1. Templates shall be printed and issued to social insurance authorities of provinces, the Ministry of National Defense and the People’s Public Security by the Vietnam Social Security.

2. Printing, storage, dispatch, inventory, destruction of and accounting for templates shall comply with applicable regulations.

3. Responsibilities for management of templates

3.1. The board in charge of social insurance books and health insurance cards shall

- Consolidate demands for using templates in the whole country and submit a plan for using them to the General Director.

- Cooperate in, accelerate and inspect quality and progress of printing of templates in accordance with regulations and law.

- Monitor and regulate the issuance and use of templates.

3.2. An organization assigned to print templates shall:

- Implement plans for printing templates approved by the General Director in accordance with regulations and law.

- Take charge and cooperate with the board in charge of social insurance books and health insurance cards in inspecting progress of printing and quality of templates prescribed in contracts.

- Monitor and urge printers to transfer sufficient quantity of templates to social insurance authorities of provinces within the prescribed period.

- Transfer a copy of B/L related to delivery of templates to the department for social insurance books and health insurance cards for monitoring the progress of implementation.

3.3. The social insurance authority of each province or each district

a) The planning and financial division shall

- Receive templates and submit a report on templates whose quantity, serial numbers or quality is not correct to the Vietnam Social Security.

- According to a plan for issuing templates approved by the head, dispatch templates in accordance with regulations and law.

- Take charge of receipt and management of received templates; keep damaged social insurance cards and health insurance cards transferred by the issuing division in accordance  with regulations and law.

b) The issuing division shall

- Consolidate quantity of templates, monitor and regulate  the use of templates.

- Issue templates to each official in charge of printing of social insurance books and health insurance cards for use. If templates are issued to officials for use, this division shall issue a receipt of templates using the specimen C08-TS.

- Officials who directly print social insurance books and health insurance cards shall maintain issued templates (including damaged templates). If a template is printed wrongly, it shall be cut at its corner.

- Before February 01 every year, the issuing division or the social insurance authority of the district shall make a list of damaged social insurance books and health insurance cards in the previous year due to printing or maintenance to transfer it to the social insurance authority of the province.

Article 45. Inventory and destruction of templates

1. Inventory of templates

a) Regularly, at the end of quarter and year, the social insurance authority of each province or each district shall inventory templates to confirm quantity and serial number of actual inventory templates and difference with those specified in accounting records.

b) An inventory group of a province or a district shall include the head or social insurance authority of the province or district; the issuing division and the planning and financial division and the office. The inventory of templates shall be made in a record using the specimen C63-HD issued together with the Circular No.178/2012/TT-BTC. The record shall specify reasons for redundancy or lack of templates, responsibilities of collectives and individuals and proposals for dealing with this problem.

2. Destruction of damaged social insurance books and health insurance cards

a) A council of destruction of social insurance books and health insurance cards shall be chaired by the head of social insurance authority of the province and include heads of planning and financial division, issuing division, inspecting division, office and officials in charge of social insurance books and health insurance cards.

b) Before March 15 every year, damaged social insurance books and health insurance cards that are kept at the office's warehouse for more than 1 year shall be destroyed and a record on destruction of social insurance books and health insurance cards using the specimen C10-TS shall be made.

Section 4. ISSUANCE AND MANAGEMENT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS

Article 46. Issuance and management of social insurance books

1. The first issuance of social insurance books: participants in social insurance, unemployment insurance or occupational accident and occupational disease insurance shall be issued with social insurance books by social insurance authorities.

2. Reissuance of social insurance books

2.1. A social insurance book (including covers and pamphlets) shall be reissued in case of loss, damage, addition, changes in its number, family name, first name, middle name; date of birth and in case of a participant who has received lump sum social insurance benefits has unearned payment period of unemployment insurance.

2.2. A cover of a social insurance book shall be reissued in case of incorrect gender or nationality.

2.3. Pamphlets of a social insurance book shall be reissued in case of loss or damage.

3. Specification and confirmation of payment period of social insurance, unemployment insurance, occupational accident and occupational disease insurance in social insurance books

3.1. Contents specified in a social insurance books shall be sufficient and conformable with premiums and working conditions of participants in different periods (including period in which employees stop working and do not receive their salaries for at least 14 working days in a month such as taking leave due to sickness, maternity; taking leave without salary or suspension from labor contracts).

3.2. Regarding employers owing social insurance contributions and premiums of unemployment insurance, occupational accident and occupational disease insurance, if their employees are eligible for receiving social insurance benefits or terminating their labor contracts or employment contracts, the employers shall pay sufficient insurance contributions and premiums and late payment interest in accordance with regulations and law. The social insurance authorities shall confirm social insurance books to promptly settle social insurance and unemployment insurance benefits for the employees.

If an employer has not paid sufficient insurance contributions and premiums, the social insurance authority shall confirm social insurance books for the period in which the insurance contributions and premiums have been paid. After debts of insurance contributions and premiums are paid, the social insurance authority shall make an additional confirmation in the social insurance books.

3.3. In case of decrease in payment period or premiums of social insurance, unemployment insurance, occupational accident and occupational disease insurance, the adjusted contents shall be specified and accumulation of or total payment period of social insurance, unemployment insurance, occupational accident and occupational disease shall be confirmed.

4. If a person has at least 2 social insurance books whose payment periods of social insurance contributions are different, the social insurance authority shall recover all his/her social insurance books, adjust database and record the payment period of social insurance and unemployment insurance premiums specified in his/her social insurance books in the new one.

5. If an employee who has worked continuously before 1995 but has not receive lump sum unemployment benefits or benefits or social insurance benefits has not obtained a social insurance book, he/she shall make an application prescribed in Sections 1 and 2 of Appendix 1 enclosed with the declaration using the specimen TK1-TS in case of application for the social insurance book.

6. If an employee reserves his/her payment period of social insurance contributions before January 01, 2008 and subsequently continues his/her participation, he/she shall be provided with a new social insurance book.

7. If an employer moves its premises in a province or changes its name, its employees’ social insurance books are not required to be confirmed.

8. Power to sign social insurance books

8.1. Directors of social insurance authorities of provinces and districts shall have their signatures scanned by software and printed on covers and pamphlets of social insurance books.

8.2. Directors of social insurance authorities of provinces and districts shall take responsibility for managing their seals in accordance with applicable regulations issued by Vietnam Social Security.

Article 47. Management of data on and validity of health insurance cards

1. Data on health insurance cards shall be managed and connected with data on collection of insurance contributions and premiums. Medical facilities receiving health insurance cards from the sick shall search for information on health insurance card on the portal of information on assessment of health insurance cards to determine use value of the insurance premium cards. According to search results, medical facilities shall:

- Pay costs of medical examination and treatment under health insurance regarding a participants who is paying health insurance premium and his/her health insurance cards are still valid.

- Not pay costs of medical examination and treatment under health insurance regarding a participant who has made a notification of decrease in the payment of health insurance premiums but his/her health insurance cards are still valid.

2. A health insurance card shall be valid corresponding to the paid health insurance premium. The time of validity of a health insurance card shall be specified as follows:

2.1. Health insurance cards issued to the participants prescribed in Clauses 1, 2 and 3 Article 17shall be valid from the day on which health insurance premiums are paid, except for the following participants:

a) A health insurance card issued to an employee entitled to unemployment benefits shall be valid from the day on which he/she receives unemployment benefits specified in a decision issued by a competent authority.

b) Health insurance cards issued to ethnic minorities living in the areas whose social-economic conditions are difficult; people living in the areas whose social-economic conditions are extremely difficult and people living in island communes and island shall be valid from January 01 to December 31 of this year.

c) Health insurance cards issued to people in poor households and people in near-poor households whose health insurance premiums are paid totally by the state budget shall be valid from January 01 to December 31 of this year. If a social insurance authority receives a list of people in poor households or near-poor households enclosed with the decision on approving the list of people in poor households and near-poor households issued by the competent authority after January 01, the health insurance cards shall be valid from the day on which the decision comes into force.

2.2. Health insurance cards issued to participants prescribed in Clauses 4 and 5 Article 17 and participating in health insurance continuously shall be valid from the day on which the health insurance premiums are paid. If a person participates in health insurance for the first time or participates discontinuously for at least 3 months in a fiscal year, his/her health insurance card shall be valid after 30 days from the day on which he/she pays health insurance premiums.

2.3. The participants prescribed in Clause 1 Article 17 pay health insurance premiums late for at least 30 days, their health insurance cards shall expire. If an employee incurs costs of medical examination or treatment when his/her insurance card has expired, the social insurance authority shall directly pay these cost after his/her employer pay sufficient late insurance premiums.

3. A participant in health insurance is allowed to change the initial medical facility in the beginning of the first month of a quarter.

4. An employee entitled to sickness or maternity benefits continues using his/her issued health insurance card and is not required to replace the health insurance. Regarding an employee takes leave without salary, if his/her employer makes a document on taking leave due to maternity, his/her insurance card shall be valid from the leave month to the expiry date of the issued card.

Example 18: Mrs. A works for and pay insurance contributions and premiums to the company M from July, 2016. In February, Mrs. A applies for taking leave without salary from March, 2017 and is permitted by the company M. The company M makes a notification of leave without salary from March, 2017 by Mrs. A and submits it to social insurance authority. The social insurance authority reduces the validity of Mrs. A’s health insurance card from March, 2017. In May, 2017, the enterprise M makes a declaration of leave due to maternity from May 01, 2017 by Mrs. A. Mrs. A's health insurance card shall be specified to be valid from May 01, 2017 to the expiry date specified in the issued card.

5. An employee who takes long –term leave due to sickness or leaves his/her job for retirement, his/her issued health insurance card shall be valid until the end of the month in which his/her employer makes a notification of decrease. The social insurance authority, according to a list of decreased participants, shall make a list of people only participating in health insurance using the specimen D03-TS according to participants suffering long-term sickness or participants receiving monthly pensions or social insurance benefits. A new health insurance card shall be valid from the first day of the month following the month of declaration.

Chapter VII

SYSTEMS OF DOCUMENTS AND FORMS AND REGIMES FOR INFORMATION AND REPORT

Article 48. Systems of documents and forms

Systems of documents, books and forms are specified in Appendices of this document.

Article 49. Regimes for information and report

1. The social insurance authority of each province or district shall monitor and make a report on collection of insurance contributions and premiums and issuance of social insurance books and health insurance using the specimen prescribed by this document.

2. Time limit for making and sending reports

Reports sent to social insurance authority of provinces by social insurance authorities of districts

- A monthly report shall be made and sent before the 3^rd day of the following month

- A quarterly report shall be made and sent before the 10^th day of the first month of the following quarter.

- An annual report shall be made and sent before January 10 in the following year.

1.2. Reports sent to the Vietnam Social Security by social insurance authorities of provinces

- A monthly report shall be made and sent before the 5^th day of the following month.

- A quarterly report shall be made and sent before the 25^th day of the first month of the following quarter.

- An annual report shall be made and sent before January 25 in the following year.

Chapter VIII

IMPLEMENTATION

Article 50. Responsibilities of participants, employers and authorized collectors

1. Responsibilities of participants

1.1. Provide accurate and sufficient information about participation in insurance; submit adequate documents and follow the instructions hereof.

1.2. Take legal responsibility for information provided in the application for participation in social insurance, health insurance and unemployment insurance; in documents provided for the employer and the social security authorities.

1.3. Protect the social insurance book and health insurance card.

2. Responsibilities of employers and authorized collectors