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.
Tìm kiếm
Quyết định 60/2015/QĐ-TTg (Bản Word)
Quyết định 60/2015/QĐ-TTg (Bản Pdf)