Quyết định 60/2015/QĐ-TTg về cơ chế quản lý tài chính về bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp và chi phí quản lý bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp do Thủ tướng Chính phủ ban hành

DECISION

FINANCIAL MANAGEMENT MECHANISM IN SOCIAL, HEALTH AND UNEMPLOYMENT INSURANCE AND ADMINISTRATIVE EXPENSES 

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to Law on Social insurance dated November 20, 2014;

Pursuant to Law on Employment dated November 16, 2013;

Pursuant to the Law on Health insurance dated November 14, 2008 and the Law on Amendments to a number of articles of the Law on Health insurance dated June 13, 2014;

At the request of the Minister of Finance,

The Prime Minister promulgates the Decision on financial management mechanism in social, health and unemployment insurance and administrative expenses.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Decision stipulates financial management mechanism in social, health and unemployment insurance and administrative expenses.

2. This Decision applies to:

a) Units affiliated to Vietnam Social Security, social insurance agencies affiliated to the Ministry of Defence, the Ministry of Public Security (hereinafter referred to as “social insurance agencies”);

b) Employment service centers, unemployment insurance units affiliated to the Ministry of Labor, Invalids and Social Affairs which are tasked with receiving and settling applications for unemployment insurance benefits, and performing other duties related to unemployment insurance according to the Law on Unemployment Insurance;

c) Other relevant organizations and/or individuals.

Article 2. Opening accounts

1. Social insurance agencies at all levels allocated with receipts and expenditures estimates under this Decision may open deposit accounts with the State Treasuries, commercial banks of great credibility according to credit rating by the State Bank of Vietnam to reflect receipts and expenditures as follows:

a) Social insurance agencies collecting insurance premiums, paying social, health and unemployment insurance benefits shall open demand deposit accounts to reflect receipts from insurance premiums and expenditures for insurance benefits separately. Interests from these accounts shall be transferred to Vietnam Social Security according to regulations on investment from social, health and unemployment insurance funds;

b) Vietnam Social Security shall open a demand deposit account to reflect receipts and expenditures related to social, health and unemployment insurance. Interests from these accounts shall be used according to regulations on investment from social, health and unemployment insurance funds;

c) Social insurance agencies at all levels, employment service centers, unemployment insurance organizations affiliated to the Ministry of Labor, Invalids and Social Affairs shall open demand deposit accounts to reflect receipts and expenditures related to administrative expenses and the unit’s funds. Interests from these accounts shall be used as a supplement to administrative expenses and the unit’s funds.

2. General director of Vietnam Social Security shall prescribe the number of deposit accounts, where to open deposit accounts, limits of deposit balances, authority to use demand deposit accounts as prescribed in Point a, Clause 1 of this Article for the units affiliated to Vietnam Social Security, social insurance agencies affiliated to the Ministry of Defence, the Ministry of Public Security after receiving agreement from these social insurance organizations.

Article 3. Liquidity

In addition to the deposit account to reflect receipts and expenditures as prescribed in Point b, Clause 1, Article 2 herein, Vietnam Social Security shall open a demand deposit account and maintain thereon a permanent balance equivalent to an average level of expenditure for one and a half month according to the total expenditures estimate annually allocated for social, health and unemployment insurance to assure liquidity and provision against a possible shortage of funds.  Interests from these accounts shall be used according to regulations on investment from social, health and unemployment insurance funds.

Chapter II

FINANCIAL MANAGEMENT MECHANSIM

Article 4. Financial resources

1. Financial resources under the management of Vietnam Social Security include:

a) Social insurance funds, including annual state budget funds to pay for pensions and social insurance benefits to beneficiaries who are covered by state budget;

b) Health insurance funds;

c) Unemployment insurance funds;

d) Other financial resources according to laws.

2. Vietnam Social Security shall make payment of pensions, social insurance benefits to beneficiaries covered by state budget and be allocated 0.78% of the total expenditures for insurance benefits by state budget (except expenses for examination and evaluation of functional impairments, health insurance). Specific level of expenditure for individual provinces, central-affiliated cities shall be prescribed by general director of Vietnam Social Security; in which remunerations for the paying agents (agents that carry out the payment of insurance benefits) equal 63% of the level of expenditure prescribed by general director of Vietnam Social Security.

Article 5. Formulation and allocation of receipts and expenditures estimates

1. Annually, along with the formulation of state budget estimates as prescribed, Vietnam Social Security shall compile receipts and expenditures estimates from relevant agencies and units and make a review report to management board of Vietnam Social Security for approval and reporting to the Ministry of Finance, Ministry of Labor, Invalids and Social Affairs, Ministry of Health, including:

a) Social insurance receipts and expenditures;

b) Health insurance receipts and expenditures;

c) Unemployment insurance receipts and expenditures;

d) Administrative expenses in social, health and unemployment insurance;

dd) Investment plans to preserve and develop social, health and unemployment insurance funds.

The Ministry of Finance shall preside over and cooperate with the Ministry of Labor, Invalids and Social Affairs, Ministry of Health, Ministry of Planning and Investment in preparing and submitting a review report on receipts and expenses estimates to the Prime Minister for decision and transfer to Vietnam Social Security. Regarding the estimate of expenditures on pensions and social insurance benefits to beneficiaries guaranteed by state budget, the Ministry of Finance shall include it in the state budget spending estimate and make submission to competent authorities for decision according to the Law on State Budget.

2. Within 15 days since receipt of the decision on estimate allocation from the Prime Minister, Vietnam Social Security shall carry out allocation of estimates to social insurance agencies at all levels, the units affiliated to the Ministry of Labor, Invalids and Social Affairs.

3. If the State promulgates any policy or regime that changes the estimate allocated by the Prime Minister, the Minister of Finance shall consider adjustments to the estimate allocated to Vietnam Social Security in proportion to the level under new policy or regime and make the report to the Prime Minister.

4. The Minister of Finance shall promulgate forms and instruct the formulation of receipts and expenditures estimates prescribed in Clause 1 of this Article.

Article 6. Gathering, management and use of receipts

1. Social insurance agencies shall collect social, health and unemployment insurance premiums from policy holders and transfer it to Vietnam Social Security for management as instructed by Vietnam Social Security.

The social insurance agencies affiliated to the Ministry of Defence and the Ministry of Public Security shall manage and use health insurance premiums from policy holders under the management of the Ministry of National Defense, Ministry of Public Security for medical examination and treatment for the policy holders according to laws.

2. Regarding premiums from employers, social insurance agencies responsible for direct management of policy holders shall take following steps:

a) Collect social, health and unemployment insurance premiums including interests on delayed premiums as prescribed in Clause 3 of this Article from employees who are eligible for social insurance benefits or subject to termination of employment contracts to settle social and unemployment benefits in a timely manner for employees according to laws (if any);

b) The remaining shall be collected as follows:

- Collect all health insurance premiums and interests on delayed premiums according to Point a, Clause 3 of this Article (if any);

- Collect all unemployment insurance premiums and interests on delayed premiums according to Point b, Clause 3 of this Article (if any);

- Collect all social insurance premiums and interests on delayed premiums according to Point b, Clause 3 of this Article (if any);

3. Interests on delayed social, health and unemployment insurance premiums shall be collected as follows:

a) If the payment of health insurance premiums delays from 30 days and over, the interests thereon to be collected shall be twice interbank nine-month term interest rates from last year published by the State bank of Vietnam. If the interbank nine-month interest rates are not available, interest rates of the term preceding the nine-month term shall be applied;

b) In case of evasion, delay or appropriation of social and unemployment insurance premiums, benefits from 30 days and over, the interests thereon to be collected shall be twice the last year’s average interest rate on investments of social, unemployment insurance funds;

c) Within the first 15 days of January annually, Vietnam Social Security shall issue a written notice of average monthly interest rates based on the average interest rate prescribed in Points a and b, this Clause to affiliated social insurance agencies, the Ministry of Defence' Social Security and Ministry of Public Security's Social Security for implementation.

4. The collected interests on delayed social, health and unemployment insurance premiums shall be made in a separate balance sheet between social insurance agencies at all levels and Vietnam Social Security and be reviewed and managed by Vietnam Social Security as follows:

a) The interests on delayed social insurance premiums shall be added to pension and survivorship funds under the social insurance funds.

b) The interests on delayed health insurance premiums shall be added to health insurance provision funds for general management;

c) The interests on delayed unemployment insurance premiums shall be added to unemployment insurance funds.

5. Vietnam Social Security shall be responsible for transferring adequate funds in a timely manner to social insurance agencies at all levels, the units affiliated to the Ministry of Labor, Invalids and Social Affairs for advancing and paying insurance benefits and administrative expenses.

Article 7. Accounting and balance sheets

1. Social, health and unemployment insurance funds shall be managed and used according to laws on social, health and unemployment insurance; managed in a unified and transparent way, independently accounted and financially balanced according to component funds by Vietnam Social Security.

2. The receipts from social, health and unemployment insurance premiums in a balance sheet are the actual receipts that include premiums from policy holders, state subsidies and interests on delayed premiums (if any).

3. Social insurance agencies at all levels, employment service centers and unemployment insurance units affiliated to the Ministry of Labor, Invalids and Social Affairs shall perform accounting and statistical tasks according to laws on accounting and statistics; formulate and submit balance sheets to competent agencies for approval and assessment as prescribed.

4. Vietnam Social Security shall be responsible for assessing and sending annual balance sheets to social insurance agencies at all levels, the units affiliated to the Ministry of Labor, Invalids and Social Affairs; formulating and submitting annual balance sheets to management board of Vietnam Social Security for approval and reporting to the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Health, Ministry of Planning and Investment.

5. The Ministry of Finance shall assess annual balance sheets of state subsidies for payment of pensions and social insurance benefits to beneficiaries covered by the state budget and inform the result to Vietnam Social Security.

Chapter III

ADMINISTRATIVE EXPENSES

Article 8. Level of expenditure and sources of funds

1. Social, health and unemployment insurance administrative expenses shall be used to implement the duties prescribed in Article 9 herein and determined as follows:

a) Recurring expenses for social insurance agencies at all levels are determined based on the number of staff, job positions, and ranks of officials and civil servants approved by competent agencies according to laws on officials and civil servants and norms for allocation of state budget for recurring expenses according to regulation by competent authorities;

b) Special recurring expenses for organizations performing social, health and unemployment insurance and non-recurring expenses are determined based on assigned duties and levels of expenditure under the regimes as prescribed;

c) For social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security: Recurring expenses for operation of the apparatus guaranteed by the Ministry of Defence, Ministry of Public Security. Recurring expenses for contracted employees, management, conduct and implementation of social, health and unemployment insurance within the Ministry of Defence, Ministry of Public Security as prescribed herein, guaranteed by Vietnam Social Security.

2. Sources of funds to cover social, health and unemployment insurance administrative expenses:

a) Social insurance administrative expenses are taken from the profits made in the investment of social insurance funds;

b) Health insurance administrative expenses shall be taken from 10% of the health insurance premiums reserved for provision funds and administrative expenses of health insurance funds;

c) Unemployment insurance administrative expenses shall be taken from unemployment insurance funds.

Specific amount taken from the sources prescribed in this Clauses shall be conformable with other decisions made by the Prime Minister.

3. In addition to the level of expenditure as prescribed in Clause 2 of this Article, the social insurance agencies, employment service centers and unemployment insurance units affiliated to the Ministry of Labor, Invalids and Social Affairs shall use following sources to perform the duties prescribed in Article 9 herein:

a) Interests from deposit accounts of administrative expenses as prescribed in Point c, Clause, Article 2 herein;

b) State subsidies for implementation of the duties assigned by competent state agencies (if any);

c) Grants and aids by organizations and/or individuals at home and abroad;

d) Other sources according to laws.

4. Unemployment insurance administrative expenses by employment service centers tasked with performing unemployment insurance according to laws on unemployment insurance shall be recorded in the units’ revenues and used within their autonomy according to laws on autonomy mechanism of public service providers.

Article 9. Subject matters and levels of expenditure

1. Propagating and disseminating policies and laws on social, health and unemployment insurance: Level of expenses is prescribed in the regulations on management, use and statement of funds for dissemination and education about laws.

Any social insurance agency that wishes to cooperate with some organization in propagating and developing social, health and unemployment insurance must execute a contract under which the level of expenditure, quantity of work, subject matters of work and implementation period should be specified.

2. Expenses for professional training in social, health and unemployment insurance: Level of expenditure is prescribed in the regulations on expenses for business trips, organization of conferences by regulatory agencies and public service providers.

3. Expenses for administrative procedure reforms regarding social, health and unemployment insurance:

a) Expenses for establishment and operation of an electronic transaction system to facilitate procedures for registration of social, health and unemployment insurance;

b) Expenses for application and maintenance of TCVN ISO 9001:2008 quality control system for all activities related to settlement of administrative procedures in social, health and unemployment insurance:

c) Expenses for establishment and promulgation of specimen dossiers and business process in the conduct of social, health and unemployment insurance: Level of expenditure is prescribed in the regulations on the formulation of legislative documents.

4. Expenses for the management of policy holders and beneficiaries of social, health and unemployment insurance including:

a) Expenses for supporting People’s committees of communes, wards and townships in preparing the list of health insurance policy holders in the administrative division (including: expenses for printing and copying documents, forms and remunerations for those who make the list). Annual specific level of expenditure shall be published by Vietnam Social Security based on the estimates approved by the Prime Minister; the management and use of this funding shall be decided by presidents of People's committees of communes, wards and townships;

b) Expenses for production of social insurance books, health insurance cards: General director of Vietnam Social Security shall promulgate the process of producing social insurance books, health insurance cards; level of expenditure is conformable with current spending regime;

c) Expenses for preservation and storage of records of policy holders and beneficiaries;

d) Expenses for petrol, vehicle depreciation and parking (no more than one month of base salary/person) to officials and civil servants who are not entitled to business trip expenses as prescribed but regularly travel to employers or residential areas for verifying and checking lists of policy holders and beneficiaries, or to medical facilities for appraisal of health insurance using their own vehicles. Specific piece rate shall be decided by heads of the units within availability of administrative funds.

5. Expenses for collection of premiums and payment of social, health and unemployment insurance benefits including:

a) Expenses for collection of voluntary social insurance premiums and health insurance premiums from policy holders by household, students who are learning at educational institutions under national education system (including  expenses for training and remunerations for collecting agents (agents that collect premiums)). Level of expenditure equals 7% of the premiums from policy holders excluding grants from state, organizations and/or individuals.

Specific level of expenditure for individual categories of policy holders and individual provinces, central-affiliated cities shall be prescribed by general director of Vietnam Social Security in accordance with actual conditions of localities in which remunerations for the collecting agents equal 75% of the level of expenditure prescribed by general director of Vietnam Social Security;

b) Expenses for carrying out the payment of pensions, social and unemployment insurance benefits from social and unemployment insurance funds equal 0.78% of the expenditure from component funds such as labor accident fund, occupational disease fund, pension and survivorship insurance fund (excluding expenses for medical examination and appraisal, convalescence, support and prevention, sharing of risks of labor accident, occupational diseases, assistance with occupational changes to people returning to work after recovery from labor accidents, occupational diseases, payment of health premiums). Specific level of expenditure for individual provinces, central-affiliated cities and the paying agents is prescribed in Clause 2, Article 4 herein;

c) Expenses for transferring money to the State Treasuries, commercial banks;

d) Expenses for printing and copying documents, forms, notices and reports;

dd) Expenses for medical clothes for health insurance examiners working in medical facilities (two sets/person/year) as prescribed by the Ministry of Health;

e) Expenses for phone charges to a number of job positions in Vietnam Social Security excluding those who are equipped with mobile phones or fixed line telephones at home according to laws (no more than VND 250,000/person/month at a maximum). Specific level of support and persons entitled to receive support shall be decided by general director of Vietnam Social Security within availability of administrative funds;

g) Expenses for activities of coordinating collection of premiums, payment of social, health and unemployment insurance benefits including: Coordination activities, business trips, night work, working overtime, vehicle petrol or rents serving the collection of premiums and payment of insurance benefits.

6. Expenses for investigation, inspection and monitoring including:

a) Expenses for inspector's clothes, remunerations for persons tasked with inspecting payment of social, health and unemployment insurance premiums according to the regimes as prescribed;

b) Expenses as an encouragement to collectives and individuals outside social security sector for their cooperation in inspecting, supervising and speeding up the recovery of evaded, delayed or appropriated insurance premiums. Level of support is no more than three times a month of base salary for individuals and no more than 15 times a month of base salary for collectives; Supporting is limited to four times a year;

c) Expenses for serving investigation, inspection, monitoring and coordination activities including: Support for coordination activities, expenses for business trips, night work, working overtime, vehicle petrol or rents serving the investigation, inspection and monitoring.

7. Expenses for activities undertaken by management board of Vietnam Social Security according to regulation by competent authorities.

8. Expenses for procurements to modernize management system including:

a) Expenses for procurement of equipment and facilities to serve business: Prescribed in the regulations  on procurement of public assets;

b) Expenses for application of information technology to social, health and unemployment insurance management: Prescribed in the regulations  on application of information technology to activities undertaken by regulatory agencies;

c) Expenses for major repairs to equipment and facilities serving business, head offices, storage.

9. Expenses for development investment: Expenses for investment and construction of head offices, storage, information technology application centers; investment in upgrading facilities, training institutions for staff, officials and civil servants working in social security sector. The management and use of development investment funds are prescribed in the regulations  on public investment and construction.

10. Expenses for operation of the apparatus of social insurance agencies at all level including:

a) Recurring expenses:

- Expenses for salaries, allowances and other contributions along with salaries (social, health and unemployment insurance, trade union funds) according to the regime as prescribed;

- Expenses for administrative management: Subject matters and level of expenditure are prescribed in the state budget’s table of contents and current financial spending regimes for administrative agencies and public service providers;

- Expenses for maintaining operation of Party organizations, unions and benefits for self-defense staff as prescribed.

b) Non-recurring expenses:

- Expenses for grassroots-level scientific research: Prescribed in the regulations  on spending regime for science and technology tasks;

- Expenses for training staff, officials and civil servants according to the state’s program (excluding expenses prescribed in Clause 2 of this Article): Subject matters and level of expenditure are prescribed in the regulations on management and use of funds for training officials and civil servants;

- Expenses for payment of annual membership dues to international organizations (if any);

- Expenses for streamlining personnel as prescribed;

- Expenses for supporting appointment, rotation or sending on secondment staff, officials and civil servants in social security sector as prescribed;

- Expenses for hiring labor, execution of contracts for piecework or employment contracts according to the regulations on labor regarding works which do not necessarily require permanent personnel;

- Other expenses as prescribed.

11. Procurement of goods, services belonging to the list of permanently procured goods and services shall be prescribed in the regulations on bidding.

Article 10. Economical use of funds

1. Social insurance agencies at all levels are encouraged to re-structure, streamline personnel and economize on funds while being able to accomplish the assigned duties. Within availability of administrative funds (excluding funds for performing the duties as prescribed in Clauses 8, 9 and Point b, Clause 10, Article 9 herein), the social insurance agencies shall take measures to economize on the funds and the money saved shall be used as follows:

a) Set aside at least 5% of the saved money to establish operation development funds for procurement, repairs to fixed assets, administrative procedure reforms and training for officials and civil servants;

b) Establish funds to supplement income of officials and civil servants and contracted employees in the year provide for any shortage of receipts in the following year. Supplementing income must be based on performance of individuals;

c) Establish welfare funds (no more than three months of salary and income in the year) to:

- Reward collectives and individuals regularly or irregularly for their performance and contributions in addition to commendation regimes as prescribed in the regulations on emulation and commendation; reward collectives and individuals outside the units for their contribution to implementation of social, health and unemployment insurance policies of the units. Level of rewards shall be decided by head of the unit according to internal spending regulations;

- Construct and repair welfare works; cover welfare costs for employees in the unit; support officials and civil servants and employees who face unexpected difficulties including pensioners or cases of resignation due to loss of strength; support people laid off under personnel streamlining process.

2. Specific amount taken from the funds prescribed in Clause 1 of this Article shall be subject to the amount saved in the year and use of the funds shall be decided by head of the unit according to the unit’s internal spending regimes.

3. The funds for implementation of the duties in the year remaining un-used shall be transferred to the following year and not be treated as saved funds for the establishment of the funds prescribed in Clause 1 of this Article.

Chapter IV 

IMPLEMENTATION

Article 11. Transitional provisions

All the balance in the fund of provision for payment of pensions, social and unemployment insurance benefits as prescribed in Point a, Clause 2, Article 6 of the Prime Minister’s Decision No. 04/2011/QD-TTg dated January 20, 2011 after compensation for the shortage to the end of 2015 (if any) has been made shall be used by Vietnam Social Security as a supplement to the income supplementing fund of the sector.

Article 12. Effect

1. This Decision takes effect as of January 15, 2016 and is applicable as of the fiscal year 2016.

2. The Prime Minister’s Decision No. 04/2011/QD-TTg dated January 20, 2011 on financial management of Vietnam Social Security and Decision No. 51/2013/QD-TTg dated August 16, 2013 amending a number of articles of the Decision No. 04/2011/QD-TTg shall expire since this Decision takes effect.

Article 13. Responsibility

1. The Minister of Finance, in reliance on the subject matters and levels of expenditure prescribed in Article 9 and 10 herein, shall provide instructions on the implementation of this Decision to meet requirements of state administration.

2. The Minister of Finance, Minster of Labor, Invalids and Social Affairs, Minister of Health; president of the management board, general director of Vietnam Social Security and heads of relevant agencies shall be responsible for executing this Decision./.

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