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Quyết định 959/QĐ-BHXH năm 2015 Quy định về quản lý thu bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp; quản lý sổ bảo hiểm xã hội, thẻ bảo hiểm y tế do Tổng giám đốc Bảo hiểm xã hội Việt Nam ban hành
| Số hiệu: | 959/QĐ-BHXH | Loại văn bản: | Quyết định |
| Nơi ban hành: | Bảo hiểm xã hội Việt Nam | Người ký: | Nguyễn Thị Minh |
| Ngày ban hành: | 09/09/2015 | Ngày hiệu lực: | 01/12/2015 |
| Ngày công báo: | *** | Số công báo: | |
| Lĩnh vực: | Bảo hiểm, Lao động - Tiền lương, Y tế | Tình trạng: |
Hết hiệu lực
01/07/2017 |
TÓM TẮT VĂN BẢN
Quyết định 959/QĐ-BHXH năm 2015 về quản lý thu bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp; quản lý sổ bảo hiểm xã hội, thẻ bảo hiểm y tế với nhiều quy định về mức đóng, hồ sơ, thời hạn giải quyết; chu trình thu, cấp sổ BHXH, thẻ BHXH;… được ban hành ngày 09/09/2015.
1. Đối tượng tham gia bảo hiểm xã hội bắt buộc
- Quyết định 959 quy định người lao động Việt Nam làm việc theo HĐLĐ có thời hạn từ đủ 01 tháng đến dưới 03 tháng thực hiện BHXH bắt buộc từ 01/01/2018;
- Người lao động là công dân nước ngoài vào làm việc tại Việt Nam có giấy phép lao động hoặc chứng chỉ hành nghề hoặc giấy phép hành nghề do cơ quan có thẩm quyền của Việt Nam cấp thực hiện BHXH bắt buộc từ 01/01/2018.
2. Mức đóng và trách nhiệm đóng BHXH bắt buộc
- Mức đóng và trách nhiệm đóng bảo hiểm xã hội bắt buộc của người lao động quy định tại Quyết định số 959/BHXH năm 2015
+ Người lao động quy định tại Điểm 1.1, 1.2, 1.3, 1.4, 1.5, Khoản 1 Điều 4, hằng tháng đóng BHXH bắt buộc bằng 8% mức liền lương tháng vào quỹ hưu trí và tử tuất.
+ Người lao động quy định tại Điểm 1.6 Khoản 1 Điều 4, hằng tháng đóng Bảo hiểm xã hội bắt buộc bằng 8% mức lương cơ sở vào quỹ hưu trí và tử tuất.
+ Người lao động quy định tại Điểm 1.7 Khoản 1 Điều 4 Quyết định 959/2015/BHXH.
Mức đóng bảo hiểm xã hội hằng tháng vào quỹ hưu trí và tử tuất bằng 22% mức tiền lương tháng đóng BHXH của người lao động trước khi đi làm việc ở nước ngoài, đối với người lao động đã có quá trình tham gia BHXH bắt buộc; bằng 22% của 02 lần mức lương cơ sở đối với người lao động chưa tham gia BHXH bắt buộc hoặc đã tham gia BHXH bắt buộc nhưng đã hưởng BHXH một lần.
+ Người lao động quy định tại Điểm 1.8 Khoản 1, Khoản 2 Điều 4 Quyết định số 959/QĐ-BHXH: Thực hiện theo quy định của Chính phủ và hướng dẫn của BHXH Việt Nam.
+ Người lao động quy định tại Khoản 1 Điều 4 còn thiếu tối đa không quá 06 tháng để đủ điều kiện hưởng lương hưu hoặc trợ cấp tuất hằng tháng: mức đóng hằng tháng bằng 22% mức tiền lương tháng đóng BHXH bắt buộc của người lao động trước khi nghỉ việc (hoặc chết) vào quỹ hưu trí và tử tuất (thực hiện đến 31/12/2015; từ 01/01/2016, thực hiện theo Văn bản quy định của Chính phủ và hướng dẫn của BHXH Việt Nam).
- Mức đóng và trách nhiệm đóng bảo hiểm xã hội bắt buộc của đơn vị theo quy định tại QĐ 959/BHXH/2015
+ Đơn vị hằng tháng đóng trên quỹ tiền lương đóng BHXH của người lao động quy định tại các Điểm 1.1, 1.2, 1.3, 1.4, 1.5 Khoản 1 Điều 4 như sau: 3% vào quỹ ốm đau và thai sản; 1% vào quỹ tai nạn lao động, bệnh nghề nghiệp; 14% vào quỹ hưu trí và tử tuất.
+ Đơn vị hằng tháng đóng 14% mức lương cơ sở vào quỹ hưu trí và tử tuất cho người lao động quy định tại Điểm 1.6 Khoản 1 Điều 4.
3. Đối tượng tham gia bảo hiểm xã hội tự nguyện
QĐ số 959/2015 của Bảo hiểm xã hội Việt Nam quy định người tham gia BHXH tự nguyện là công dân Việt Nam từ đủ 15 tuổi trở lên, không thuộc đối tượng tham gia BHXH bắt buộc.
Quyết định 959 còn quy định hồ sơ và thời hạn giải quyết đóng BHXH, BHYT, BHTN, cấp sổ BHXH, thẻ bảo hiểm y tế; quy trình thu, cấp sổ bảo hiểm xã hội, thẻ bảo hiểm y tế; quản lý thu, cấp sổ bảo hiểm xã hội, thẻ BHYT. Quyết định 959/QĐ-BHXH có hiệu lực từ ngày 01/12/2015.
Văn bản tiếng việt
Quyết định 959/QĐ-BHXH (Bản Word)
Văn bản tiếng anh
PROMULGATING PROVISIONS ON MANAGEMENT OF COLLECTION OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE PREMIUM, MANAGEMENT OF SOCIAL INSURANCE BOOKS AND SOCIAL INSURANCE CARDS
GENERAL DIRECTOR OF VIETNAM SOCIAL INSURANCE
Pursuant to the Law on Social Insurance No. 58/2014/QH13 dated 20/11/2014;
Pursuant to the Law on Social Insurance No. 25/2008/QH12 dated 14/11/ 2008; the Law No. 46/2014/QH13 dated 13/6/2014 amending and adding some articles of the Law on Social Insurance;
Pursuant to the Employment Law No. 38/2013/QH13 dated 16/11/2013;
Pursuant to Decree No. 05/2014 / ND-CP dated 17/01/2014 01 of the Government regulating the functions, tasks, powers and organizational structure of the Vietnam Social Insurance;
Considering the recommendations of Director of Department for Social Insurance Books and Health Insurance Cards;
DECIDES:
Article 1. Issued with this Decision: Regulation on management of collection of social insurance, health insurance, unemployment insurance, management of social insurance book and social insurance card.
Article 2. This Decision takes effect from 01/12/2015 and supersedes the Decision No. 1111/QD-BHXH dated 25/10/2011 issuing the provisions on management of collection of social insurance, health insurance, unemployment insurance premium, management of social insurance book and social insurance card; annuls Article 1of Decision No. 1018/QD-BHXH dated 10/10/2014 amending some contents in the decisions on management of revenue and expenditure of social insurance and health insurance. The documents previously issued by the Vietnam Social Insurance in contradiction with this Decision are invalidated.
Article 3. Director of Department for Social Insurance Books and Health Insurance Cards, Chief of Office, Heads of units directly under the Vietnam Social Insurance; Director of Social Insurance of provinces and centrally-run cities are liable to execute this Decision./.
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GENERAL DIRECTOR |
MANAGEMENT OF COLLECTION OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, MANAGEMENT OF SOCIAL INSURANCE BOOK AND SOCIAL INSURANCE CARD
(Issued with Decision No. 959/QD-BHXH dated 09/09/2015 of the General Director of Vietnam Social Insurance)
Article 1. Scope of application
1. This document provides for and gives instructions on dossier, professional procedures, rights and responsibilities of individuals, units and organizations of social insurance in collection of social insurance, health insurance, unemployment insurance; issue, recording, management and use of social insurance book and social insurance card.
2. The regulation on collection of social insurance, health insurance, unemployment insurance; issue, recording, management and use of social insurance book and social insurance card in the armed forces shall be provided for by the Ministry of Defense, Ministry of Public Security in accordance with the characteristics of each Ministry and in synchronization with the provisions in this Document to follow the policies and benefits of social insurance, health insurance, unemployment insurance uniformly in the country.
Article 2. Interpretation of terms
In this Document, the terms below are construed as follows:
- BHXH: is the abbreviation of “Social insurance”
- BHTN: is the abbreviation of “Unemployment insurance”
- BHYT: is the abbreviation of “Health insurance”
- UBND: is the abbreviation of “People’s Committee”.
- “Circular No. 41/2014/TTLT-BYT-BTC” is the abbreviation of Joint Circular No. 41/2014/TTLT-BYT-BTC dated 24/11/2014 of the Inter-Ministry of Health and Finance on guiding the implementation of health insurance.
- Unit: Commonly referred to the agencies, units, enterprises, organizations and individuals hiring the employees who participate in compulsory Social insurance
Health insurance and Unemployment insurance.
- Participants: Commonly referred to the employees who participate in compulsory Social insurance, health insurance and unemployment insurance.
- Participant managing agency is the agency having the authority to identify and approve the list of participants such as people in poor households, war invalids, contributors to Revolution, relatives of contributors to revolution, people entitled to monthly social welfare, veterans, children…on the basis of decentralization of provincial People’s Committee.
- Collection agent is the abbreviation of “Agent collecting the payment of Social insurance and health insurance”.
- KH-TC: là viết tắt của từ “Kế hoạch - Tài chính” is the abbreviation of “Plan – Finance”.
- Provincial social insurance is the common name for the social insurance of provinces and centrally-cities.
- District social insurance is the common name for the social insurance of districts, towns and provincial cities.
- HDLD: is the abbreviation of “Labor contract”
- HDLV:” is the abbreviation of “Work contract”.
- One-stop section is the common name of one-stop section of district social insurance or one-stop section of Department receiving and returning the administrative procedure result of provincial social insurance.
- Duplicate is the copy of the original or the typed copy with complete and correct content as in the original book.
When submitting the “copy” as stipulated in this Document, the units and people participating in the Social insurance, health insurance and unemployment insurance have to present the original to the social insurance agency for verification, comparison and return to the participating units and people.
- Original is the papers and documents which the competent agencies or organizations issue for the first time, re-issue, issue upon re-registration; the papers and documents made by individuals with certification and seal of the competent agencies or organizations;
- Certified document is papers, documents, contracts or transactions that are certified in accordance with laws.
- Social insurance book consists of the Cover page and separate pages issued to each participant of social insurance to monitor the payment and entitlement to the social insurance benefits as the basis for settlement of social insurance benefits.
- Debt of Social insurance, health insurance and unemployment insurance: is the premium paid to the Social insurance, health insurance and unemployment insurance for the employees as registered by the units but they have not yet paid to the social insurance agencies. The debt includes the interest of late payment in accordance with laws but the units have not yet paid.
- Refunding means the social insurance agency returns the amount of money defined not as the premium paid to the Social insurance, health insurance and unemployment insurance or excessive payment when stopping transaction with the social insurance agency or duplicate payment to agencies, units or individuals having made payment to the social insurance agency.
- Certification of social insurance book is the record of payment process of premium of Social insurance, health insurance and unemployment insurance in the social insurance books of participants paying the Social insurance and Unemployment insurance.
- Closing of social insurance book is the record of premium payment to Social insurance and Unemployment insurance in the social insurance book of the participants who stop payment of social insurance at a unit.
- The Chapters, Sections, Articles, Clauses, Points, Items and Forms referred in this Document with specified origin are meant to be of this Document.
- The name of operation Team of district social insurance specified in this Document is the name of operation Team or refers to its functions and duties including the functions and duties as stipulated in Article 7 of Decision No. 99/QD-BHXH dated 28/01/2015 of Vietnam Social Insurance defining the functions, duties, power and organizational structure of local social insurance.
Article 3. Management decentralization
1. Collection of payment of Social insurance, health insurance and unemployment insurance
1.1. District social insurance agency:
a) Collects the premium of Social insurance, health insurance and unemployment insurance from the units having their head offices in the district areas as decentralized by the provincial social insurance.
b) Settles the cases of arrears and refunding of Social insurance, health insurance and unemployment insurance; suspends the payment to the retirement and survivorship fund from the units and participants of Social insurance, health insurance and unemployment insurance to be collected directly by the district social insurance.
c) Collects the payment of voluntary social insurance and health insurance from the households and people participating in health insurance residing in district areas;
d) Collects the partly paid premium of voluntary health insurance and social insurance from the assistance of budget under the decentralized budget management.
dd) Records the collection of health insurance premium from the participants guaranteed by the social insurance fund and unemployment fund as decentralized by the provincial social insurance.
1.2. Provincial social insurance agency:
a) Collects the payment of Social insurance, health insurance and unemployment insurance from the units not yet decentralized for district social insurance.
b) Settles the cases of arrears and refunding of Social insurance, health insurance and unemployment insurance; suspends the payment to the retirement and survivorship fund from the units and participants of Social insurance, health insurance and unemployment insurance to be collected directly by the provincial social insurance.
c) Collects the payment of health insurance from the participants entitled to the payment by the provincial budget; record the collection of health insurance premium guaranteed by the social insurance fund and the unemployment fund.
d) Collects the partly paid premium of voluntary health insurance and social insurance from the assistance of budget.
1.3. Vietnam Social Insurance:
a) Collects the payment from the central budget, provides the assistance of voluntary health insurance and unemployment insurance and assistance money to unemployment fund.
b) Collects the payment from the central budget paid for people having the working time before 1995.
2. Issue, record and certification in social insurance book
2.1. District social insurance agency:
a) Newly issues, re-issues, modifies, certifies and closes the social insurance book and records the time of unemployment insurance payment entitled to the unemployment benefits for the participants of social insurance at their units directly collected by the district social insurance agency or the persons who were entitled to the social insurance or are reserving the time of payment of social insurance and unemployment insurance premium.
b) Transfer to provincial social insurance: Dossier for adding the time of not having to pay the social insurance premium; making adjustment for performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs before 01/01/1995.
2.2. Provincial social insurance agency:
a) Newly issues, re-issues, adjusts, certfies or closes social insurance books of the participants of social insurance at the units directly collected by the provincial social insurance agency or the persons who were entitled to the social insurance or are reserving the time of payment of social insurance and unemployment insurance premium.
b) Verifies dossier for adding the time of not having to pay the social insurance premium; making adjustment for performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs before 01/01/1995.
3. Issue of health insurance card
3.1. District social insurance agency:
Newly issues, re-issues or changes the health insurance cards for participants of health insurance directly collected by the district social insurance agency; the cases of authorization by the provincial social insurance agency to the district social insurance agency; re-issues or changes the health insurance cards for the cases entitled to the unemployment benefits in district.
3.2. Provincial social insurance agency:
Newly issues, re-issues or changes the health insurance cards for participants of health insurance at the units directly collected by the provincial social insurance agency and the persons entitled to the unemployment benefits in province.
PARTICIPANTS, PREMIUM RATE AND MODE OF PAYMENT
Section 1: COMPULSORY SOCIAL INSURANCE
1. The employees as Vietnamese citizens are subject to the compulsory social insurance, including:
1.1. The persons who work under indefinite term labor contract, definite term labor contract, seasonal labor contract or labor contract for a certain job with a term of between full of 3 months and under 12 months, including the social contract signed between the unit with the leagal representative of the persons under 15 years of age in accordance with labor laws.
1.2. The persons who work under labor contract with a term of 01 to less than 03 months (implemented from 01/01/2018);
1.3. The cadres, public servants and officials in accordance with law on cadres, public servants and officials;
1.4. The national defense workers, public security workers and other workers in the cipher organizations (in case of handover by the social insurance agency of Ministry of Defense and People’s Public Security to the social insurance of provinces);
1.5. The salaried managers of enterprises and cooperatives;
1.6. Part-time staff in communes, wards and towns participate in compulsory social insurance to make payment into the retirement and survivorship fund (implemented from 01/01/2016);
1.7. The persons working abroad under contract specified in the Law on Vietnamese employees working abroad under labor contract;
1.8. The persons on spouse allowance in overseas Vietnamese representative missions prescribed in Clause 4, Article 123 of the Law on social insurance.
2. Foreign guest workers working in Vietnam with work permit or practice certificate or permit issued by the Vietnamese competent authorities (implemented from 01/01/2018).
3. The employers participating in compulsory social insurance include: state agencies, non-business units, people’s armed forces, political organizations, political-social organizations, political-social-occupational organizations, social-occupational organizations and other organizations; foreign agencies, organizations and international organizations operating in the territory of Vietnam; enterprises, cooperatives, individual households, cooperative groups and other organizations and individuals hiring and employing workers under labor contract.
Article 5. Premium rate and payment responsibility
1. Premium rate and payment responsibility of the employees
1.1. The employees specified under Points 1.1, 1.2, 1.3, 1.4, 1.5, Clause 1, Article 4 shall pay 8% of monthly salary to the retirement and survivorship fund.
1.2. The employees specified under Point 1.6, Clause 1 of Article 4 shall pay 8% of monthly salary to the retirement and survivorship fund.
1.3. The employees specified under Point 1.7, Clause 1 of Article 4:
The monthly premium rate to the retirement and survivorship fund is equal to 22% of the employee’s monthly salary as the basis for payment of social insurance premium before going to work abroad and employees having participated in compulsory social insurance; equal to 22% of 02 times of base salary for the employees not yet participated or already participated in the compulsory social insurance but enjoyed the social insurance one time.
1.4. The employees specified under Point 1.8, Clause 1 and 2 of Article 4:
Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
1.5. The employees specified in Clause 1 od Article 4 still lack a maximum of 06 months to enjoy their monthly pension or survivorship benefits: the monthly premium rate is equal to 22% of the employee’s monthly salary as the basis for payment of compulsory social insurance premium before leave from work (or death) into the retirement and survivorship fund (implemented until 31/12/2015; from 01/01/2016, follow the documents provided for by the Government and instructions of Vietnam Social Insurance).
2. Premium rate and responsibility of units
2.1. The units shall pay the premium based on the salary fund for payment of social insurance premium of their employees specified under Points 1.1, 1.2, 1.3, 1.4, 1.5, Clause 1 of Article 4 as follows:
a) 3% into the sickness and pregnancy fund;
b) 1% into the occupational incident or disease fund;
c) 14% into the retirement and survivorship fund;
2.2. The units shall pay 14% of base salary into the retirement and survivorship fund for their employees specified under Point 1.6, Clause 1 of Article 4.
Article 6. Monthly salary paid for compulsory social insurance premium
1. The salary is provided for by the State.
1.1. The employees subject to the State-prescribed salary regime, the monthly salary paid for compulsory social insurance premium is the salary based on scale, level, rank or position allowances, extra-seniority allowances or professional seniority allowances (if any). These salaries shall be calculated on the based salary.
The monthly salary paid for compulsory social insurance premium specified under this Point includes the reserved difference coefficient in accordance with regulations of law on salary.
1.2. The employees specified under Point 1.6, Clause 1 of Article 4, the monthly salary paid for social insurance premium is the base salary;
2. The salary is decided by units
2.1. If the employees comply with the salary regime decided by their units, the monthly salary paid for social insurance premium is the salary specified in the labor contract.
From 01/01/2016, the monthly salary paid for social insurance premium is the salary rate and its allowances in accordance with labor laws.
From 01/01/2018 onwards, the monthly salary paid for social insurance premium is the salary rate and its allowances and other additional payments in accordance with labor laws.
2.2. the monthly salary paid for compulsory social insurance premium specified in this Clause must not be lower than the regional minimum salary arate at the time of payment.
The employees having learnt trade (including the employees learning trade provided by the enterprises), the salary paid for compulsory social insurance premium must be higher at least 7% compared with the regional minimum salary rate and shall be added 5% in case of performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs.
3. If the monthly salary rate paid for compulsory social insurance premium specified in this Article is higher than 20 months of base salary, the monthly salary rate paid for compulsory social insurance is equal to 20 months of base salary.
1. Monthly payment
Every month, no later than the last day of month, the units shall appropriate the money paid for compulsory social insurance premium in the monthly salary fund of participants of compulsory social insurance and simultaneously make appropriation from monthly salary paid for compulsory social insurance of each employee at prescribed rate and transfer at the same time into the collection account of the social insurance agency opened at the state bank or Treasury.
2. Quarterly or biannual payment
If the unit is an enterprise, cooperative, individual household or cooperative group operating in the field of agriculture, forestry, fishery or salt production and pays salary by products made or piecework, it may pay the social insurance premium on the monthly, quarterly or biannual basis and no later than the last day of payment period, the unit must fully transfer money into the social insurance fund.
3. Payment by area
3.1. If the unit whose head office is located in any provincial area, it shall register the participation in payment of social insurance premium in such provincial area as decentralized by the provincial social insurance agency.
3.2. Branch of enterprise paying the social insurance payment in the area where the business permit is issued to such branch.
4. For the employees specified under Point 1.7, Clause 1 of Article 4, the mode of insurance payment is one time for every 03, 06 and 12 months or is paid one time in advance under the duration specified in the contract of sending employees to work abroad. The employees shall make payment to the social insurance agency before going to work abroad or make payment through enterprise or non-business organization sending employees to work abroad.
4.1. In case of payment through enterprise or non-business organization sending employees to work abroad, such enterprise or non-business organization shall collect and pay the social insurance premium on behalf of the employees and register the mode of payment to the social insurance agency.
4.2. Where the employees whose labor contracts are extended or they sign new labor contracts in the receiving country, they shall pay the social insurance premium by the mode specified in this Article or make retrospective payment to the social insurance agency upon returning home.
5. For the employees specified under Point 1.8, Clause 1 of Article 4:
Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
6. In case of payment for the missing time not exceeding 06 months specified under Point 1.5, Clause 1 of Article 5.
6.1. The employees shall make one-time payment for the missing months through their units before leave from work.
6.2. The relatives of deceased employees shall make one-time payment for the missing months to the district social insurance agencies.
Section 2: VOLUNTARY SOCIAL INSURANCE
The persons participating in the voluntary social insurance are Vietnamese citizens from full 15 years of age not subject to participation in compulsory social insurance.
1. The monthly premium is equal to 22% of monthly income voluntarily chosen by the participant of social insurance.
2. The lowest monthly income voluntarily chosen by the participant of social insurance is equal to the standard rate of poor households of rural areas in accordance with the regulations of the Prime Minister and the highest is equal to the 20 times of base salary at the time of payment.
1. The participants of voluntary social insurance may choose one of the following mode of payment
1.1. Monthly payment;
1.2. One time payment for every 03 months;
1.3. One time payment for every 06 months;
1.4. One time payment for every 12 months;
1.5. One time payment for many later years in accordance with regulations of the Government;
1.6. One time payment for missing years in accordance with regulations of the Government;
2. The payment on the basis of one time for every 03, 06 or 12 months is determined by the monthly payment rate specified in Article 9 multiplied by 3 for the one-time payment mode for every 03 months; multiplied by 6 for the one-time payment mode for every 06 months and multiplied by 12 for the one-time payment mode for every 12 months;
3. Where the participants of voluntary social insurance have applied the one-time payment mode for every 03, 06 or 12 months or one time payment for many later years but during such period of time, the Government adjusts the standard level of poor household of rural areas, the difference of paid amount shall not have to be adjusted.
4. Where the participants of voluntary social insurance have applied the one-time payment mode for every 03, 06 or 12 months or one time payment for many later years but during such period of time subject to one of the following cases, they shall be refunded one part of amount previously paid:
4.1. Participants of compulsory social insurance;
4.2. One-time entitlement to social insurance;
4.3. Dead or declared dead by the Court.
5. The participants of compulsory social insurance may change their payment mode or monthly income as a basis for payment of voluntary social insurance premium after completing the payment mode previously chosen.
Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
Article 12. Assistance to social insurance premium for participants of voluntary social insurance
Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
Section 3: UNEMPLOYMENT INSURANCE
1. The employees
1.1. The employees participating in unemployment insurance work under labor contract or work contract as follows:
a) Indefinite term labor contract or work contract;
b) Definite term labor contract or work contract;
c) Seasonal labor contract or labor contract for a job with a term of between full of 3 months and under 12 months;
1.2. The persons entitled to monthly pension or benefits of loss of working capacity and the domestic workers signing labor contract with the unit specified in Clause 2 of this Article are not subject to participation in unemployment insurance
2. They units participating in unemployment insurance are the ones specified in Clause 3 of Article 4.
Article 14. Payment rate and responsibility
The payment rate and responsibility for unemployment insurance are defined as follows:
1. The employees shall pay 1% of their monthly salary;
2. The unit shall pay 1% of monthly salary fund of the employees participating in the unemployment insurance;
3. The State shall provide a maximum of 01% of monthly salary fund of the employees participating in the unemployment insurance with the assurance from the central budget.
Article 15. Monthly salary paid for unemployment insurance premium
1. The employees subject to the State-prescribed salary regime, the monthly salary paid for unemployment insurance premium is the salary as the basis for payment of compulsory social insurance premium specified in Clause 1 and 3 of Article 6.
2. The employees make payment of unemployment insurance premium under unit-decided regime, the monthly salary paid for unemployment insurance premium is the salary as the basis for payment of compulsory social insurance premium specified in Clause 2 of Article 6. Where the employees’ monthly salary is higher than 20 months of regional minimum salary, the monthly salary paid for unemployment insurance premium is equal to 20 months of regional minimum salary (implemented from 01/01/2015).
The mode of payment of unemployment insurance premium for units and employees is like the provisions in Clause 1, 2 and 3 of Article 7.
Article 17. Participants of health insurance
1. Group of units and employees making payment, including:
1.1. The employees work under indefinite term labor contract, definite term labor contract of full of 03 months or more, the employees are the salaried managers of enterprises and cooperatives or work at agencies, units or organizations specified in Clause 3 of Article 4.
1.2. The cadres, public servants and officials in accordance with regulations of law on cadres, public servants and officials;
1.3. Part-time staffs in communes, wards and district-level towns in accordance with regulations of law on cadres and public servants;
2. Group of social insurance organizations making payment, including:
2.1. The persons entitled to monthly pension and benefits of loss of working capacity;
2.2. The persons entitled to monthly benefits of social insurance due to occupational accident or disease;
2.3. The employees who take leave to enjoy the sickness benefits in accordance with regulations of law on social insurance due to suffering of disease specified in the list of diseases with required long-term treatment as stipulated by the Minister of Health; the rubber workers entitled to monthly benefits under the Decision No. 206/CP dated 30/5/1979 of the Governmental Council (now the Government) on policy to the workers after liberation who perform heavy and harmful jobs and leave their job due to old age.
2.4. The persons from full 80 years of age entitled to monthly survivorship benefits;
2.5. The cadres of communes, wards and towns left their work and are enjoying their monthly social insurance benefits;
2.6. The persons entitled to the unemployment benfits;
2.7. The employees who take their leave to enjoy the maternal benefits in accordance with regulations of law on social insurance.
3. Group paid by the state budget, including:
3.1. Cadres of communes, wards and towns who left their jobs and are enjoying monthly benefits from the state budget including the persons specified in Decision No. 130/CP dated 20/6/1975 of the Governmental Council (now the Government) on adding the policies and benefits to the communal cadres and Decision No. 111/HDBT dated 13/10/1981 of the Governmental Council (now the Government) on amending and adding some policies and benefits to the communal cadres;
3.2. The persons who have stopped the entitlement to monthly benefits of loss of working capacity from the state budget under the Decision No. 613/QD-TTg dated 01/6/2010 of the Prime Minister on monthly allowances to the persons having the full of 15 years to under 20 years of working experience upon the expiration of monthly allowance for loss of working capacity; Decision No. 91/2000/QD-TTg dated 04/7/2000 of the Prime Minister on allowances to the persons whose working age is over at the time of stop of entitlement to monthly allowances for loss of working capacity;
3.3. The contributors to the Revolution and the persons as veterans, including:
a) The contributors to the Revolution in accordance with the provisions in the Ordinance on preferential treatment to contributors to the Revolution;
b) The veterans who participated in the war resistance from 30/4/1975 and earlier under Clause 6, Article 5 of Decree No. 150/2006/ND-CP dated 12/12/2006 of the Government detailing and guiding the implementation of some articles of Ordinance on veterans;
c) The persons who were directly involved in the resistance against America but not yet received the policies of the Party and the State under Deciision No. 290/2005/QD-TTg dated 08/11/2005 of the Prime Minister on benefits and policies for some subjects directly involved in the resistance against America but not yet received the policies of the Party and the State and Decision No. 188/2007/QD-TTg dated 06/12/2007 of the Prime Minister on amending and adding Decision No. 290/2005/QD-TTg;
d) The cadres and soldiers of people’s public security who were involved in the resistance against America and had less than 20 years of working in the people’s public security and left from work, demobilized and returned to locality under Decision No. 53/2010/QD-TTg dated 20/8/2010 of the Prime Minister on benefits to the soldiers of people’s public who were involved in the resistance against America and had less than 20 years of working in the people’s public security and left from work, demobilized and returned to locality
dd) The servicemen who were involved in the resistance against America and had less than 20 years of working in the army, demobilized and return to the locality under Decision No. 142/2008/QD-TTg dated 27/10/2008 of the Prime Minister on the benefits to the servicemen who were involved in the resistance against America and had less than 20 years of working in the army, demobilized and return to the locality and Decision No. 38/2010/QD-TTg dated 06/5/2010 of the Prime Minister on amending and adding Decision No. 142/2008/QD-TTg;
e) The persons who were involved in the war for national defense, performed international missions in Cambodia and helped Laos and demobilized after 30/4/1975 under Decision No. 62/2011/QD-TTg dated 09/11/2011 of the Prime Minister on benefits and policies to the subjects who were involved in the war for national defense, performed international missions in Cambodia and helped Laos and demobilized after 30/4/1975.
g) The volunteer youth under Decision No. 170/2008/QD-TTg dated 18/12/2008 of the Prime Minister on the benfits of health insurance and burial allowance to the volunteer youth in the resistance against France and Decision No. 40/2011/QD-TTg dated 27/7/2011 of the Prime Minister on the benefits to the volunteer youth who has completed their duties in the resistance;
3.4. Deputies are elected to hold the position according to the term of the National Assembly and incumbent deputies of the People's Councils at all levels;
3.5. The children under 06 years of age (including all children residing in the areas, including the children who are the relatives of the persons in the armed forces regardless of permanent residence);
3.6. The persons subject to the entitlement to monthly social welfare benefits under Decree No. 136/2013/ND-CP dated 21/10/2013 of the Government on the social assistance to the subjects of social welfare, Decree No. /2011/ND-CP dated 14/01/2011 of the Prime Minister detailing and guiding the implementation of some articles of the Law on the elderly people and Decree No. 28/2012/ND-CP dated 10/4/2012 of the Prime Minister detailing and guiding the implementation of some articles of the Law on disabled people;
3.7. The persons of poor households; persons of ethnic minorities who are living in the areas with difficult or particularly difficult social-economic conditions; the persons who are living in island communes and island districts under the Resolution of the Government and Decision of the Prime Minister and Decision of the Minister and Chairman of the Committee for Ethnic Minorities;
3.8. The relatives of contributors to the Revolution who are natural parents, spouse, children of martyrs; the persons who have nurtured the martyrs;
3.9. The relatives of contributors to the Revolution, excluding the subjects specified under Point 3.8 of this Clause, including:
a) Nautural parents, spouse and children between 06 and under 18 years of age or full 18 years of age or more in case of school attendance or heavy or particularly heavy disability of the subjects such as persons involved in revolutionary acts before 01/01/1945 or from 01/01/1945 to the uprising of August 1945; the Heroes of people’s armed forces and Labor Heroes during resistance period; war invalids, sick soldiers with declined working capacity from 61% or higher; the persons involved in resistance infected with toxic chemicals with declined working capacity from 61% or higher;
b) The natural children over 06 years of age of the persons involved in resistance infected with toxic chemicals suffer from malformation or deformity as a result of infection with toxic chemicals and become helpless or are of declined self-reliance in daily life activities.
3.10. The persons 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 agency donation and removal;
3.11. The foreigners who are studying in Vietnam and are granted scholarships from the budget of the State of Vietnam.
3.12. The attendants of the contributors to the Revolution, including:
a) The attendants of Vietnam heroic mothers living in the family;
b) The attendants of invalids and sick soldiers with declined working capacity of 81% or more living in the family;
c) The attendants of persons involved in the resistance infected with toxic chemicals with declined working capacity of 81% or more living in the family;
4. The group receiving the payment assistance from the state budget, including:
4.1. The persons of households near the poverty line;
4.2. The pupils and students are attending the educational establishments of national educational system;
4.3. The persons who belongs to the households engaged in agriculture, forestry, fishery and salt production with average living standards.
5. Group of participants of health insurance with their family including:
5.1. All persons named in the family booklet, except the subjects specified in Clause 1, 2, 3 and 4 of this Article and the persons of declared temporary absence;
5.2. All persons named in temporary residence book, except the subjects specified in Clause 1, 2, 3 and 4 of this Article.
6. Where one person belongs to many different subjects participating in health insurance specified in this Article, this person shall pay the health insurance premium according to the first subject identified in order of subjects specified in this Article. For the subjects specified under Point 3.5 of Clause 3, they only participate in health insurance as children under 06 years of age.
Article 18. Payment rate and responsibility for health insurance of subjects
1. The subjects specified under Points 1.1 and 1.2, Clause 1, Article 17: the monthly payment rate rate is equal to 4.5% of monthly salary in which the employer pays 3%, the employee pays 1.5%. The monthly salary paid for health insurance premium is the monthly salary paid for compulsory social insurance premium specified un Article 6.
2. The subjects specified under Point 1.3, Clause 1 of Article 17: the monthly payment rate rate is 4.5% of base salary, in which the communal People’s Committee pays 3% and the employees pays 1.5%.
3. The subjects specified under Point 2.1, Clause 2, Article 17: the monthly payment rate rate is equal to 4.5% of pension and allowance for loss of working capacity paid by the social insurance agencies.
4. The subjects specified under Points 2.2, 2.3, 2.4, 2.5, Clause 2, Article 17: the monthly payment rate is equal to 4.5% of base salary paid by the social insurance agencies.
5. The subjects specified under Points 2.6 of Article 17: the monthly payment rate is equal to 4.5% of unemployement allowance paid by the social insurance agencies.
6. The subjects specified under Points 2.7 of Article 17: the monthly payment rate is equal to 4.5% of monthly salary before maternal leave paid by the social insurance agencies.
7. The subjects specified under Points 3.1, 3.3, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10, 3.12 of Clause 3 and the subjects who belong to the households near poverty line receiving the assistance of 100% from the state budget for payment specified under Point 4.1, Clause 4, Article 17: the monthly payment rate is equal to 4.5% of base salary paid by the state budget.
8. The subjects specified under Points 3.11, Clause 3, Article 17: the monthly payment rate is equal to 4.5% of base salary paid by the agencies, organizations and units granting the scholarship.
9. The subjects specified under Point 3.2, Clause 3, Article 17: the monthly payment rate is equal to 4.5% of base salary paid by the social insurance from the fund of monthly pension and social allowance guaranteed by the state budget.
10. The subjects specified under Point 4.1, Clause 4 of Article 17: the monthly payment rate is equal to 4.5% of base salary paid by these subjects with the assistance of at least 70% of payment rate by the state budget.
11. The subjects specified under Point 4.2, Clause 4 of Article 17: the monthly payment rate is equal to 4.5% of base salary paid by these subjects with the assistance of at least 30% of payment rate by the state budget.
12. The subjects specified under Point 4.3, Clause 4 of Article 17: the monthly payment rate is equal to 4.5% of base salary paid by these subjects with the assistance of at least 30% of payment rate by the state budget.
13. The subjects specified in Clause 5 of Article 17: the monthly payment rate is equal to 4.5% of base salary paid by these subjects and the payment rate is reduced as follows:
a) The first person pays equal to the prescribed rate;
b) The second, third and fourth person shall pay by 70%, 60%, 50% respectively of the first person’s payment rate;
c) From the fifth person onwards, the payment is equal to 40% of the first person’s payment rate;
Article 19. Mode of payment of health insurance
1. The subjects specified in Clause 1 of Article 17: as stipulated in Clause 1, 2 and 3 of Article 7.
2. The subjects specified in Clause 2, Point 3.2, Clause 3 of Article 17: every month, the social insurance agency shall transfer the health insurance premium from the social insurance fund and the unemployment insurance fund to the health insurance fund.
3. The subjects specified under Points 3.1, 3.3, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10, 3.12, Clause 3 and the subjects specified under Point 4.1 shall receive the assistance of 100% by the state budget of payment rate and the subjects specified in Clause 4 of Article 17: in every quarter, the financial agencies and the participant managing agencies shall transfer the health insurance premium into the health insurance fund and must transfer the funding to the health insurance fund no later than the 31st of December annually.
Where the persons belonging to the poor families specified under Point 3.7, Clause 3 and the persons belonging to the households near poverty line receive the state assistance of 100% from the state budget under Point 4.1, Clause 4 of Article 17 and the social insurance agency receives the list of participants of health insurance attached to the Decision on approving the list of persons belonging to poor households or to the households near the poverty line from the competent agencies after 01/01, the collection and issue of health insurance cards are done from the effective date of Decision.
4. The subjects specified under Point 3.11, Clause 3, Article 17: The agencies and units granting the scholarship shall transfer the health insurance premium to the health insurance fund each month.
5. The subjects specified under Point 4.1 and 4.3, Clause 4 of Article 17: every 3 months, 6 months or 12 months, the representatives of households and individuals shall make the responsible payment to the collection agent or at the social insurance agency. In case of failure to participate in the timely manner to enjoy the policies as approved by the competent level and must participate in all remaining term upon participation under the decision on entitement to policy but at least for 01 month.
6. The subjects specified under Point 4.2, Clause 4, Article 17: every 06 or 12 months, the pupils or students must make the responsible payment to the schools where are attending.
7. The subjects specified in Clause 5 of Article 17: every 03, 06 or 12 months, the representatives of households shall make direct payment of health insurance premium to the social insurance organization or the agent collecting the health insurance premium at communal level;
8. Define the payment amount or payment assistance amount to some subjects when the state adjusts the payment rate of health insurance premium and the base salary.
8.1. For the group of subjects specified in Clause 3, Article 17 and the subjects of households near the poverty line specified under Point 4.1 and in Clause 4 of Article 17 shall be assisted by 100% of payment rate by the state budget.
The amount assisted by the state budget or assistance by 100% of payment rate is defined according to the payment rate of health insurance premium and the base salary corresponding to the expiry date written in the health insurance card. When the State adjusts the payment rate of health insurance premium and the base salary, the amount assisted or paid by the state budget shall be adjusted from the date of application of new payment rate of health insurance premium and new base salary.
8.2. Where the subjects specified in Clause 4 and 5 of Article 17 have made one-time payment of health insurance premium for every 03, 06 or 12 months but during this period the state adjusts the base salary, such subjects shall not have to pay the difference under the new base salary.
Article 20. Refunding of health insurance premium
1. The participants of health insurance subject to Clause 4 and 5, Article 17 shall be refunded the health insurance premium in the following cases:
1.1. Participating in health insurance by group subject to Clause 1, 2 and 3 of Article 17;
1.2. Receiving the increased assistance to payment rate of health insurance premium;
1.3. Deceased before the validity of health insurance card.
2. Refunded amount
The refunded amount is calculated by the payment rate of health insurance premium and the remaining time of validity of health insurance card. The remaining time of validity of card is calculated from the following time to the expiry date indicated in the health insurance:
2.1. From the time of use of health insurance card issued according to new group of subjects specified under Point 1.1, Clause 1 of this Article;
2.2. From the effective time of decision of competent authorities to the subjects specified under Point 1.2, Clause 1 of this Article;
2.3. From the time of validity of card to the subjects specified under Point 1.3, Clause 1 of this Article.
DOSSIER AND DURATION OF SETTLEMENT
Section 1: DOSSIER FOR PARTICIPATION AND PAYMENT OF SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE; ISSUE OF SOCIAL INSURANCE BOOK AND HEALTH INSURANCE CARD
Article 21. Units participating for the first time, units moved from other provinces and cities
1. Dossier component:
1.1. The employees:
a) Declaration of provision and change of information of participant of social insurance and health insurance (Form TK1-TS);
b) For the persons entitled to higher benefits of health insurance: Evidencing papers.
1.2. The units:
a) Declaration of provision and change of information of unit participating in social insurance and health insurance (Form TK3-TS);
b) List of employees participating in Social insurance, Health insurance and Unemployment insurance (Form D02-TS);
c) List of documents as a basis for entitlement to higher benefits of health insurance (Section II of Appendix 03).
2. Number of dossier: 01 set Number of dossier: 01 set
Article 22. Adjustment of monthly payment of Social insurance, Health insurance and Unemployment insurance
1. Dossier component:
1.1. The employees: as stipulated under Point 1.1, Clause 1 of Article 21;
In case of stop of participation in health insurance: the health insurance card is still valid.
1.2. The units:
a) List of employees participating in Social insurance, Health insurance and Unemployment insurance (Form D02-TS);
b) List of documents as a basis for entitlement to higher benefits of health insurance (Section II of Appendix 03).
In case of change of information on participation in Social insurance, Health insurance and Unemployment insurance of the unit: Declaration of provision and change of information of unit participating in social insurance and health insurance (Form TK3-TS);
2. Number of dossier: 01 set. Number of dossier: 01 set
Article 23. Collecting the arrears of Social insurance, Health insurance and Unemployment insurance
1. Collection of arrears for cases of violation of regulations of law on payment of Social insurance, Health insurance and Unemployment insurance premium; adjustment of salary paid for Social insurance, Health insurance and Unemployment insurance premium.
1.1. Dossier component:
a) The employees: The declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) The units:
- List of employees participating in Social insurance, Health insurance and Unemployment insurance (Form D02-TS);
- List of documents as a basis for collection of arrears (Appendix 02).
1.2. Number of dossier: 01 set
2. Collection of arrears of compulsory social insurance for the employees working abroad with definite term making the retrospective payment after returning home specified under Point 4.2, Clause 4 of Article 7.
2.1. Where the employees make the retrospective payment through the unit sending the employees to work abroad: the dossier is the same as that specified in Clause of this Article.
2.2. Where the employees register their retrospective payment at the social insurance agency:
The dossier includes:
- Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
- Extended labor contract with extension document of labor contract or work contract newly signed in the receiving country (the original or certified copy).
3. The cases of arrears as stipulated by the Government: The Vietnam Social Insurance shall provide instructions for each specific case.
Article 24. The employees working with definite time abroad register their payment of compulsory social insurance premium
1. The dossier components:
1.1. Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
1.2. Definite term labor contract abroad (the original or certified copy).
2. Number of dossier: 01 set. Number of dossier: 01 set
Article 25. Certification of time of payment of social insurance premium for the participants with added time but not having to pay the social insurance premium; adjustment of performance of heavy, toxic and dangerous or particularly heavy, toxic and dangerous before 1995
1. Dossier component:
1.1. Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
1.2. Attached documents (Appendix 01);
1.3. Social insurance book for the employees issued with the social insurance book;
2. Number of dossier: 01 set
Article 26. Registration, re-registration and adjustment of payment of compulsory social insurance premium
1. Dossier component:
1.1. Participants: Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
1.2. Collection agent/Social insurance agency (where the participants register directly at the social insurance agency): The list of participants of compulsory social insurance (Form D05-TS).
2. Number of dossier: 01 set
Article 27. Participation in health insurance for persons participating in only health insurance
1. Dossier component :
1.1. The participants:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) For the persons who have donated human agency part in accordance with regulations of law: Discharge certificate recording the donation of human agency part.
1.2. Communal People’s Committee: List of increase and decrease of participants of health insurance (Form DK05) for the subjects listed by the communal People’s Committee.
1.3. Collection agent/social insurance agency (where the participants register their participation directly at the social insurance agency): List of participation in social insurance of participants who make self-payment (Form DK04).
Article 28. Refunding of paid amount to the participants of voluntary social insurance, participants of health insurance with their families, participants of health insurance receiving the state assistance to one part of payment
1. Dossier component:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS) of the participants or participants’ relatives where the participants die.
b) Social insurance cards in case of voluntary participation in social insurance; the valid social insurance card for case of participation in social insurance (in case of participant’s death);
c) Certified copy or copy with original Certificate of death in case of death.
2. Number of dossier: 01 set
Section 2: DOSSIER FOR RE-ISSUE OF SOCIAL INSURANCE BOOK, SOCIAL INSURANCE CARD AND MODIFICATION OF CONTENT RECORDED IN SOCIAL INSURANCE BOOK, SOCIAL INSURANCE CARD
Article 29. Re-issue of social insurance book and modification of information in social insurance book, social insurance card
1. Re-issue of social insurance book due to loss, damage, change of book number or consolidation of social insurance book.
1.1. Dossier component:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) Issued social insurance book.
1.2. Number of dossier: 01 set.
2. Modification of content specified in the social insurance books.
2.1. Dossier component:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) Social insurance book;
c) List of papers and documents as a basis for modification (Section I, Appendix 03).
2.2. Number of dossier: 01 set.
3. Re-issue of social insurance book due to change of full name, name, middle name, date of birth, gender, ethnic group or nationality.
3.1. Dossier component:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) Social insurance book;
c) List of papers and documents as a basis for modification (Section I, Appendix 03).
3.2. Number of dossier: 01 set.
4. Re-issue or change of health insurance card.
4.1. Dossier component:
a) Declaration of provision and change of information of participants of social insurance and health insurance (Form TK1-TS);
b) Health insurance card (in case of damage or change of information);
c) List of papers and documents as a basis for re-issue or change of health insurance card (Section II, III, Appendix 03 in case of change of information).
4.2. Number of dossier: 01 set.
Section 3: DURATION OF SETTLEMENT
Article 30. Collection of social insurance, health insurance and unemployment insurance premium
1. In case of suspension of payment into the retirement and survivorship: Within 05 working days after fully receiving the prescribed dossier.
2. Collection of arrears
2.1. For cases specified in Clause 1 of Article 23: Within 30 working days after fully receiving the prescribed dossier.
2.2. For cases specified in Clause 2 of Article 23: Within 05 working days after fully receiving the prescribed dossier.
3. Refunding
3.1. The participants of compulsory social insurance, participants of health insurance with their families and the participants receiving a part of assistance of payment of health insurance premium: Within 15 working days after fully receiving the prescribed dossier.
3.2. The participants of social insurance and health insurance: Within 30 working days after fully receiving the prescribed dossier.
Article 31. Issue of social insurance book
1. New issue
1.1. For the participants of compulsory social insurance: Within 20 working days after fully receiving the prescribed dossier.
1.2. For the participants of voluntary social insurance: Within 07 working days after fully receiving the prescribed dossier.
1.3. In case of issue and additional record of payment time of social insurance premium in the social insurance book for the participants receiving the added time but not having to pay the social insurance premium: Within 20 working days after fully receiving the prescribed dossier.
2. Re-issue of social insurance book due to change of full name, name, middle name, date of birth, gender, ethnic group or nationality, loss, damage or consolidation of book: Within 15 working days or no more than 45 working days in case of complexity requiring additional verification but there must be a written notice to the employees for information.
3. Modification of content specified in the social insurance books: Within 10 working days.
4. Closing of social insurance book: within 07 working days after fully receiving the prescribed dossier.
Article 32. Issue of health insurance card
1. New issue: Within 07 working days after fully receiving the prescribed dossier.
2. Re-issue or change of health insurance card: Within 05 working days after fully receiving the prescribed dossier.
PROCEDURES FOR RECOVERY AND ISSUE OF SOCIAL INSURANCE BOOK AND HEALTH INSURANCE CARD
1. The participants of compulsory Social insurance, Health insurance and Unemployment insurance
1.1. Declaration and submission of dossier:
The participants of Social insurance, Health insurance and Unemployment insurance shall declare and prepare their dossiers as stipulated in this Document and submit them as follows:
a) First participation, modification of information of monthly payment of Social insurance, Health insurance and Unemployment insurance premium: Submit dossier to the units where they are working.
b) The cases of re-issue of social insurance books and health insurance cards; modification of content in the social insurance books and health insurance cards; addition of time but not having to pay the social insurance premium:
- The persons who are working shall submit their dossiers to the social insurance agency or through the unit where they are working for.
- The persons are reserving the time of payment of social insurance premium; the persons are entitled to pension or social insurance allowances: submit dossiers to the social insurance agency.
c) The persons work abroad with definite time and register their payment or retrospective payment of social insurance after returning home shall submit their dossiers to the social insurance agency. In case of retrospective payment through their unit, the participants shall submit their dossiers to the unit sending the employees to work abroad.
1.2. Payment of Social insurance, Health insurance and Unemployment insurance premium:
a) Each month, every 03 or 06 months by the unit’s mode of payment, the unit shall make an appropriation from the employees’ salary at the prescribed rate to transfer to the collection account of the social insurance agency.
b) The employees are working with definite time and make payment of premium through their units: shall collect the employees’ social insurance premium to pay to the social insurance agency by the registered mode of payment. In case of retrospective payment after returning home, the employees shall pay the premium to the social insurance agency or the unit receiving the retrospective payment dossiers.
c) The employees have the time of payment of social insurance premium under 20 years and die if still lacking a maximum of 06 months (including the employees who are reserving the time of payment of social insurance premium) and if having relatives meeting the conditions to enjoy the monthly benefits of survivorship as stipulated under Point c, Section 5, Part D of Circular No. 03/2007/TT-BLDTBXH dated 30/01/2007 of the Ministry of Labor, Invalids and Social Affairs, their relatives shall prepare the Declaration of provision and change of information about the participants of social insurance and health insurance (Form TK1-TS) attached to the employees’ social insurance book in order to pay the premium at the district social insurance agency where they are living for a number of missing months to be entitled to the monthly survivorship benefits (implemented to the end of 2015).
1.3. Receipt of result :
a) The employees shall receive the social insurance books and the health insurance cards issued by the social insurance agency when making payment of Social insurance, Health insurance and Unemployment insurance premium in accordance with regulations.
b) Each year, the employees shall receive information certifying the payment of social insurance provided by the social insurance agency through the website of Vietnam Social Insurance or through the units where they working.
2. The participants of voluntary social insurance
2.1. Declaration and submission of dossier:
The participants of voluntary social insurance shall declare their dossiers as stipulated by this Document and submit them to the collection Agent or to the district social insurance agency.
2.2. Payment of premium:
The participants shall make payment of premium to the collection Agent or the social insurance agency (in case of first participation registration at the district social insurance agency) by the registered mode.
2.3. Receipt of result:
a) Receive the social insurance books issued by the social insurance agency.
b) Receive the information certifying the time of payment of social insurance premium annually provided by the social insurance agency through the website of Vietnam Social Insurance or at the collection Agent.
3. Participants of health insurance
3.1. Make declaration of dossier as stipulated by this Document and submit their dossiers as follows:
a) The participants of health insurance whose health insurance premium is paid by the social insurance organization: When changing information, submit dossiers to the communal People’s Committee or the social insurance agency.
b) The participants of health insurance whose health insurance premium is paid by the state budget: submit dossiers to the communal People’s Committee
The persons donated their agency part: submit the Certificate of discharge to the social insurance agency.
c) The participants of health insurance with their families and the persons receiving a part of payment assistance from the state budget: submit their dossiers to the collection Agent or district social insurance agency.
The pupils and students making payment of health insurance premium at their school: submit the dossiers to their school.
3.2. Payment: The participants of health insurance with their families, the persons receiving a part of payment assistance from the state budget: make payment of premium to the collection Agent or directly to the district social insurance agency.
3.3. Receipt of result: The participants of health insurance shall receive the health insurance cards from the communal People’s Committee, the collection Agent or from the social insurance agency collecting the participants’ premium.
Article 34. Units hiring the employees, communal People’s Committee, collection Agent or participant managing agency
1. Unit hiring the employees
1.1. First participation:
a) Prepares dossier as stipulated by this Document and submits the dossier to the social insurance agency
b) Makes payment of Social insurance, Health insurance and Unemployment insurance premium in accordance with regulations.
c) Coordinates with social insurance agency to return the social insurance books to the employees.
d) Receives the health insurance cards from the social insurance agency and returns them to the employees.
1.2. Adjustment of monthly payment of Social insurance, Health insurance and Unemployment insurance premium:
a) Makes declaration, prepares dossier to adjust the payment of Social insurance, Health insurance and Unemployment insurance premium, increase and decline of employees, payment rate, premium, arrears, refunding, change or modification of information on payment of Social insurance, Health insurance and Unemployment insurance premium of unit and employees; submits dossiers in a timely manner to the social insurance agency to define the Social insurance, Health insurance and Unemployment insurance premium; issues, records, certifies and closes the social insurance books and the health insurance cards of the unit and the participants and makes payment of Social insurance, Health insurance and Unemployment insurance premium completely and in a timely manner.
b) Coordinates with the social insurance agency to certify and close the social insurance books for the employees upon their termination of labor contract, work contract or leave from work in accordance with regulations of law.
1.3. Re-issues the social insurance books and the social insurance cards and modifies the contents specified in the employees’ social insurance books and social insurance cards:
a) Where the employees submit dossiers through their units: the units receive and submit them to the social insurance agency in a timely manner.
Coordinates with the social insurance agency to return the social insurance books and the social insurance cards to the employees.
b) Certifies the Declaration of provision and change of information of participant of social insurance and health insurance (Form TK1-TS) in case of modification of full name, name, middle name, date of birth specified in the employees’ social insurance books.
1.4. Recovers the social insurance books of the employees who stop participation in health insurance and return them to the social insurance agency in order for modification of number receivable (except for death, pending settlement of monthly benefits of retirement and allowances of occupational accidents and diseases);
1.5. Each month, receives the notice of payment result of Social insurance, Health insurance and Unemployment insurance premium (Form C12-TS) by post or lookup in the website of Vietnam Social Insurance; checks and makes comparison in case of difference and coordinates with the social insurance agency for settlement.
1.6. Publicly posts the information about the payment of the Social insurance, Health insurance and Unemployment insurance premium for the employees every six months.
1.7. Each year, receives the information about the employees’ payment of Social insurance, Health insurance and Unemployment insurance premium (Form C13-TS) provided by the social insurance agency to publicly post it at its unit.
2. Collection agent
2.1. Provides instructions for the participants to prepare their dossier as stipulated in this Document.
2.2. Collects the participants’ social insurance premium of voluntary social insurance; the health insurance premium of participants of health insurance and issues the receipts to the participants in accordance with regulations.
2.3. Prepares the Form D05-TS and Form DK04; submits the dossiers and collected premium to the social insurance agency within 03 working days after collecting the participants’ premium.
2.4. Receives and returns the social insurance books and health insurance cards to the participants.
2.5. Every month:
a) Compares the receipts with the premium under the Form C17-TS.
b) Receives the list of participants of voluntary social insurance and the list of participants of health insurance who must pay their premium (Form D08a-TS) sent by the social insurance agency to inform and encourage the participants to continue their participation.
2.6. In cases of re-issue of social insurance books, health insurance cards or modification of content specified in the social insurance books and health insurance cards, the participants request the collection Agent to submit their dossiers to the social insurance agency:
a) Receives dossiers from the participants and submit them to the social insurance in a timely manner.
b) Coordinates with the social insurance agency to return the social insurance books and health insurance cards to the participants.
3. Communal People’s Committee
3.1. Based on the list of participants of health insurance issued by the participant managing agency and the social insurance agency, prepares the Form DK05 and sends it to the social insurance agency.
3.2. Receives and returns the health insurance cards to the participants (the return of health insurance cards of the subjects paid by the social insurance agency is guided by the separate document).
3.3. Every month:
a) Receives the list of participants of health insurance whose premium is paid by the social insurance agency and the list of participants of health insurance donating their agency part (Form DK05), makes certification and sends it back to the social insurance agency.
b) Receives the list of increase and decline of participants of health insurance paid by the state budget from the participant managing agency to prepare the Form DK05 and send it to the social insurance agency.
3.4. Receives the Form DK01 and Form TK1-TS (if any), aggregate and classify the Form DK02 and Form DK03 and them to the social insurance agency.
4. The participant managing agency
4.1. Sends the list of increase and decline of persons whose social insurance premium is paid by the state budget to the communal People’s Committee in a timely manner.
4.2. Receives the list of persons whose social insurance premium is paid by the state budget (Form DK06) prepared and sent to by the social insurance agency; reviews, compares, certifies and returns it to the social insurance organ within 03 working days after fully receiving the list from the social insurance agency.
4.3. Aggregates and transfer the funding or requests the financial agency to transfer the funding to the health insurance fund in accordance with regulation.
5. Where the participant managing agencies or units or the collection agents carry out their transaction by electronic records, perform the procedures for recovery and issue of social insurance books and health insurance cards under the regulations on electronic transaction to perform the procedures for participation in social insurance, health insurance and unemployment insurance and issue of social insurance books and health insurance cards.
Article 35. Provincial/district social insurance agencies
1. One-stop section
1.1. Receipt of dossier:
a) For the units, communal People’s Committees and collection agents:
Receive dossiers and electronic data (if any); check the contents and number of dossier and issue the receipt if the dossiers are complete and proper or return them to the units, communal People’s Committees and collection agents if the dossiers are not complete and proper.
b) For participants who submit their dossiers at district social insurance agency:
- Provide instructions for the participants to prepare dossiers in accordance with regulations and make payment to the planning-finance Team.
- Receive, verify dossiers and issue receipt.
c) For the persons donating their agency part: receive the original Certificate of discharge, duplicate it and make certification in the duplicated copy and return the original to the participants.
d) Duplicate and maintain dossiers in cases of re-issue of social insurance books due to change of full name, name, middle name, date of birth, gender, ethnic group, nationality; dossiers with modified contents recorded in the social insurance books; the dossiers of participants receiving the added time but not having to pay the social insurance premium.
dd) Collection of fees in case of re-issue or change of health insurance card
1.2. Dossier transfer:
a) Transfer the dossiers for participation registration, modification of payment of compulsory social insurance premium, health insurance and unemployment premium; participation in compulsory social insurance, participation in health insurance at district social insurance; dossiers for arrears or refunding attached to electronic data (if any); cases of change, correction of participants’ personal information; consolidation of social insurance books; change of social insurance book number; adjustment for performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs from 01/01/1995 onwards; dossiers for re-issue or change of health insurance cards with changed information to the collection management Department/Team.
Where the participants who have received the benefits of social insurance benefits requested their payment process, the one-stop section of provincial social insurance shall draw dossiers with the Declaration ( Form TK1-TS) and transfer them to the collection management Department.
b) Transfer the dossiers with added time of not having to pay the social insurance premium; adjustment for performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs before 01/01/1995 to the verification Team of provincial social insurance.
c) Transfer the cases of re-issue of social insurance book and health insurance card due to loss or damage to the Department/Team issuing the social insurance books and health insurance cards.
d) Transfer the dossiers of cases of sick leave due to suffering of disease included in the list of diseases with required long-term treatment and settlement of monthly unemployment allowances to the Department/Team of social insurance benefits.
1.3. Receive the dossiers of incomplete or improper cases to return them to the units from the collection management Department/Team or Department/Team issuing the social insurance books and health insurance cards.
1.4. Receive dossiers, social insurance books and health insurance cards, list of issue of social insurance books and list of issue of health insurance card from the Department/Team issuing the social insurance books and health insurance cards to return them to the units and the employees:
a) The social insurance books and health insurance cards are returned to the employees by the following ways: Coordinate with units to return directly or by post or job centers.
b) The remaining dossiers are maintained at the social insurance agency.
1.5. Recovery of health insurance card in cases such as the employees receive the Decision on entitlement to retirement benefits or stop the entitlement to monthly allowances of occupational accident or occupational disease or entitlement to monthly unemployment allowance.
1.6. Every month, receive the Form C12-TS from the collection management Department/Team and it to the units by post.
1.7. Every month, receive the Form C13-TS from the Department/Team issuing the social insurance books and health insurance cards and it to the units by post.
2. Collection management Department/Team
2.1. Receives dossiers and electronic data (if any) transferred by the one-stop; the verification Team, Department/Team issuing the social insurance books and health insurance cards, Department/Team of social insurance benefits:
a) Verifies and compares the indicators in the list, declaration; makes comparison with the indicators in the electronic data of the units in the collection and data management program and social insurance books and health insurance cards of the Information Technology Center of Vietnam Social Insurance.
b) Makes list of persons participating in only health insurance:
- Makes the list of comparison of participants of health insurance (Form DK06) to be transferred to the participant managing agency for comparison and certification.
- Makes (or duplicates) the list of persons not yet participated in health insurance (Form DK03) to the persons subject to participation with their families the persons of households near the poverty line; households of agriculture, forestry, fishery and salt production with average living standard and it to the collection Agent.
c) Transfer one (01) list and dossiers of incomplete and improper cases to the one-stop section for return to the unit.
- In cases of participation in voluntary social insurance, health insurance with family, health insurance with assistance to a part of payment from state budget, submission of dossier and payment of premium at district social insurance: Prepare the Form No. D05-TS for the participants of compulsory social insurance; the Form No. DK04 for the participants of health insurance; sign and transfer these forms to the planning-finance Team with the participants’ dossiers for comparison and collection of participants’ premium.
- For the persons donating their agency part: Prepare the Form DK05 and transfer it to the Department/Team issuing the social insurance books and health insurance cards for issue of health insurance cards;
2.2. Coordinate with the Department/Team issuing the social insurance books and health insurance cards to handle the dossiers with modification of personal information; job title; heavy, toxic and dangerous or particularly heavy, toxic and dangerous job from 01/01/1995 onwards and cases of consolidation of social insurance books, change of social insurance book number including the re-issue of book due to loss, damage or improperness with the database: Check and compare with the database under the management of Vietnam Social Insurance. Where there is no database of Vietnam Social Insurance or its database and the information in the social insurance book, the process of one-time entitlement to social insurance and unemployment insurance, process of payment of reserved social insurance and unemployment insurance premium and health insurance does not match; request the Director of provincial or district social insurance agency to sign document to request the provincial or district social insurance agency where the employees have participated in the social insurance and unemployment insurance or their benefits of social insurance and unemployment insurance have been settled before in order to re-verify the process of payment of premium and entitlement to the benefits of social insurance and unemployment insurance. When the district and provincial social insurance agency receives the request from other district and provincial social insurance agency, it must make verification and provide the feedback within 10 working days after receiving the written request.
2.3. Coordinate with the Department/Team issuing the social insurance books and health insurance cards; the Plan – Finance Team to prepare dossiers of refunding cases for submission to the Director of social insurance agency.
2.4. Enter and update the electronic data into the collection management program of cases with complete and proper dossiers; issue the management code of social insurance and health insurance; specify the expiry date of health insurance card.
2.5. Record the data in the collection management program; print the lists of participants of social insurance and health insurance for each unit participating in social insurance and health insurance (Form D02a-TS, D03a-TS, D05a-TS); sign and transfer all dossiers to the Department/Team issuing the social insurance books and health insurance cards;
2.6. Where the Department/Team issuing the social insurance books and health insurance cards detects that the data entered into the collection management program and the dossier does not match, it shall return the dossier or when the collection management Department/Team makes the re-verification and detects the dossier and data do not match, it must report to the Director of social insurance agency for prescribed resolution.
2.7. Every month, after closing data in the collection management program, the following documents shall be printed:
a) Two (02) notices of payment result of social insurance, health insurance and unemployment insurance (Form C12-TS) which are transferred to the one-stop section in order to send 01 copy to the unit before the 5th date; retain 01 copy or post the data on the website of social insurance agency for lookup.
b) Two (02) summaries of receivables (Form C69-HD issued with Circular No. 178/2012/TT-BTC) are sent to the Plan – Finance Department/Team; receive 01 copy with certification of the Plan – Finance Department/Team for follow-up.
c) Two (02) detailed Reports on units which have not yet made payment of social insurance, health insurance and unemployment insurance (Form B03-TS), one is sent to the debt operation and Recovery Department/Team and one is retained.
d) One (01) list of participants of health insurance paid by the social insurance agency and the list of donators of human agency part (Form DK05) are sent to the communal People’s Committee for certification.
dd) One (01) list of participants of compulsory social insurance and health insurance 30 days to the due payment date (Form D08a-TS) is sent to the collection agent.
e) Operational report is sent to the superior social insurance agency (Form B01-TS) in accordance with the provisions in Article 48.
2.8. Every quarter, the following documents shall be printed:
a) For the collection management Department: The summary of card number and premium receivable at the initial medical treatment registration place (Form B05-TS) is sent to the Plan – Finance Department and the inspection Department of health insurance.
b) The operational reports (Forms B02a-TS, B02b-TS, B04a-TS, B04b-TS) are sent to the superior social insurance agency and retained at the district and provincial social insurance agency in accordance with the provisions in Article 48.
3. Department/Team issuing the social insurance books and health insurance cards
3.1. Receives dossiers transferred by the one-stop Section, the collection management Department/Team, the Department/Team of social insurance benefits; verifies and compares dossiers and list with data in collection and data management program of the Information Technology Center of Vietnam Social Insurance.
a) Coordinates with the collection management Department/Team to verify and settle dossiers of cases specified under Point 2.2, Clause 2 of this Article.
b) Where the data of program and dossier does match:
- Prints the social insurance books, health insurance cards, list of issue of social insurance books (Form D09a-TS) and list of issue of health insurance cards (Form D10a-TS).
- Prints 02 forms of use of rough draft of social insurance book cover (Form C06-TS), 02 utilization forms of rough shape of health insurance card (C07-TS); retain 01 copy with documents of issue and use of rough shape of social insurance book and health insurance card; 01 copy for finalization.
- The Team issuing the social insurance books and the health insurance cards prints the list of health insurance cards registering examination and treatment outside province (Form D60-TS) and send it to the provincial social insurance agency; the Department issuing the social insurance books and the health insurance cards shall aggregate and print the list of examination and treatment registration outside province (Form D60-TS) in order to send it to the provincial social insurance agency where the participants have registered their initial health examination and treatment.
c) Where the data of program and dossier does not match, prepares the dossier returning Form (Form C02-TS) and sends it to the collection management Department/Team for verification and handling in accordance with regulations.
d) In case of re-issue or change of health insurance card: Verifies and compares the requesting dossier with the database under management and the database of Vietnam Social Insurance.
dd) For dossiers to request the re-issue of social insurance books due to loss or damage: Verifies and compares with the database under management and re-issue in case of matching or coordinates with the collection management Department/Team to follow the provisions under Point 2.2, Clause 2 of this Article in case of mismatching.
e) Where the participants receiving the one-time benefits of social insurance have the time of payment of unemployment insurance but not yet enjoyed its benefits, they shall be re-issued with the book cover page and a separate sheet recording the process of payment of unemployment insurance premium but not yet enjoyed its benefits, the social insurance book number is the issued one.
g) The district social insurance agency as the last payment place shall certifiy the total time of payment of social insurance and health insurance premium when the employees complete the entitlement to unemployment benefits.
h) Issues the separate sheet of social insurance book in case the participants have received the social insurance benefits with modification of payment prpcess of social insurance premium.
3.2. Transfer:
a) The dossiers for settlement or modification of employees’ entitlement to social insurance benefits to the Department/Team of social insurance benefits.
b) The social insurance books, the health insurance cards and the list of issue of social insurance books and health insurance cards and the original papers to the one-stop section to return them to the participants.
3.3. Closes the social insurance books for the employees when they stop payment of social insurance premium and complete their entitlement to social insurance benefits; certify the process of payment of social insurance and unemployment insurance payment upon request of units or inspection agencies.
3.4. Every month:
a) The Department issuing the social insurance books and the health insurance cards shall print the list of examination and treatment registration outside province ) in order to send it to the provincial social insurance agency where the participants have registered their initial health examination and treatment. (Form D60-TS)
b) Monitors through books the use of rough draft of social insurance book and health insurance card and duration of use of health insurance card (Form S04-TS, S05-TS, S06-TS, S07-TS) as stipulated in Article 48.
3.5. Every quarter, the Department issuing the social insurance books and the health insurance cards shall print (or transfer data) the general report on list of time addition of participation in social insurance (Form B04c-TS) and send it to the Vietnam Social Insurance agency as stipulated in Article 48 and retained at the provincial social insurance agency.
3.6. Every year, prints the separate Sheet of social insurance book certifying the time of payment of social insurance and unemployment insurance premium of the previous year (to 31/12) and sends it to the participants of compulsory and voluntary social insurance.
3.7. In January of every year, prints the notice of employees’ payment result of social insurance, health insurance and unemployment insurance premium (Form C13-TS) of the previous year and transfer it to the one-stop section to send to the units by post for public announcement.
4. Plan – Finance Department/Team
4.1. Receives the voucher of money transfer to pay the social insurance, health insurance and unemployment insurance premium from the units, collection agents and participants.
4.2. Updates the data into the collection management program: the collected amount of social insurance, health insurance and unemployment insurance from the units, collection agents and participants.
4.3. Records the collection of health insurance premium from the participants of health insurance guaranteed by the central budget and the social insurance and health insurance fund.
4.4. Collects the premium of voluntary social insurance and health insurance from the participants through the collection agent or transferred by the one-stop section; affixes seal for certification of collection in the list made and transferred by the collection agent to the section issuing the social insurance books and health insurance cards.
4.5. Every month;
a) Receives 02 summaries of amount receivable every month (Form C69-HD) from each unit participating in the social insurance and health insurance for accounting, signing for certification and transferring back to the collection management Department/Team.
b) Receives the summary of amount payable and number of cards of initial examination and treatment received and transferred to by the collection management Department/Team (Form B05-TS).
c) Compares the receipt and collected amount (Form C17-TS) with the collection management Department/Team.
4.6. Every 03, 06 or 12 months, coordinates with the collection management Department/Team to aggregate the number of health insurance cards issued, the amount collected from the participants and amount paid or or the assisted amount for payment of health insurance premium by the state budget as stipulated in Circular No. 41/2014/TTLT-BYT-BTC and send it to the participant managing agency and financial agency in order to transfer the corresponding funding to the health insurance fund in accordance with regulations.
4.7. In case of updating incorrect data, make the prescribed modification document and submit it to the Director of Social insurance agency for approval and signing; retain 01 copy at the Plan – Finance Department/Team as a basis for modification, 01 copy is sent to the collection management Department/Team for follow-up and comparison with units.
5. Department/Team of social insurance benefits
5.1. Transfers the list of issue of health insurance cards (Form D07-TS) paid by the social insurance organization to the collection management Department/Team to define the collected amount and issue the health insurance cards.
5.2. Transfers dossiers for settlement of one-time social insurance benefits in case the participants have the time of payment of unemployment insurance premium but not yet enjoyed its benefits to the collection management Department/Team; dossiers of participants who stopped the entitlement to the unemployment allowance to the Department/Team issuing the social insurance books and health insurance cards to re-certify the total time of payment of unemployment insurance premium but not yet enjoyed.
6. Department/Team of health insurance inspection
6.1. Receives the summary of amount payable and number of cards of initial examination and treatment received and transferred to by the collection management Department/Team (Form B05-TS).
6.2. Provides the list of medical facilities with the contracts of initial health examination and treatment for the collection management Department/Team and the information technology Department/Team.
6.3. Provides instructions for the medical facilities in the management areas to access the data of health insurance card to check and compare the information in the health insurance card when going through the procedures for receiving the health examination and treatment and payment of health insurance premium.
7. The information technology Department/Team.
7.1. Manages the collection data; social insurance books, health insurance cards and data used for settlement of social insurance and health insurance policies and transfers them to the Information Technology Center of Vietnam Social Insurance (with separate guiding document of the Information Technology Center) in order to integrate into the database for general use.
7.2. Updates the list of medical facilities with contracts of initial health examination and treatment into the collection management program.
7.3. The information technology Department shall receive the data of recovery and issue of social insurance books and the health insurance cards sent from the district social insurance agency and transfer them to the Information Technology Center of Vietnam Social Insurance for updateing, aggregation and nationwide use.
7.4. In case of modification of data, there must be the approval from the Director of district social insurance agency.
8. Where the social insurance agency and the units do the transactions by electronic dossier, follow the procedures for recovery and issue of social insurance books and health insurance cards in accordance with regulations on electronic transaction in going through the procedures for participation in social insurance, health insurance and unemployment insurance, issue of social insurance books and the health insurance cards.
MANAGEMENT OF RECOVERY AND ISSUE OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Section 1: PLAN FOR RECOVERY AND ISSUE OF ROUGH DRAFT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 36. Preparing, adjusting and assigning the annual collection plan
1. District social insurance agency
1.1. Preparing and adjusting the collection plan:
a) Based on the implementation reality of the previous year, the first 06 months of the year and ability to develop the number of participants of social insurance, health insurance and unemployment insurance in the areas, reviews and prepares 02 collection plans of social insurance, health insurance and unemployment insurance premium (Form K01-TS) and sends 01 copy to the provincial social insurance.
b) Prepares 02 plans of budget plan paid by locality, assists the payment rate of health insurance premium, 01 copy is sent to the financial agency at the same level according to the decentralized local budget to be aggregated for submission to district People’s Committee for decision and 01 copy is sent to the provincial social insurance agency for aggregation in the entire province.
1.2. Prepares and adjusts the funding to assist the collection, agent commission; based on the estimated plan or adjusted plan to prepare and adjust the funding to assist the collection and agent commission for submission to the provincial social insurance agency in accordance with regulations.
1.3. Time: as guided by the Vietnam Social Insurance.
2. Provincial social insurance agency
2.1. Preparing and adjusting the collection plan:
a) Prepares 02 plans, 02 plans of collection adjustment of social insurance, health insurance and unemployment insurance premium (Form K01-TS) and the funding to assist the collection for the units directly collected from province.
b) Performs the aggregation of the entire province, prepares 02 plans, adjustment of collection plan of social insurance and health insurance and unemployment insurance premium (Form K01-TS) and send them to the Vietnam Social Insurance.
c) Prepares 02 payment plans of local budget, assisted payment of health insurance premium and sends them to the Department of Finance for aggregation and submission to the provincial People’s Committee.
2.2. Assigns the collection plan: Based on the collection plan, allocates the funding to assist the collection, agent commission assigned by the Vietnam Social Insurance; allocates the collection plan of social insurance and health insurance and unemployment insurance premium and the funding plan to assist the collection and agent commission for provincial/district social insurance agencies.
2.3. Time: as guided by the Vietnam Social Insurance.
3. Vietnam Social Insurance: Aggregates, prepares and adjust and assigns plan to ensure close reality and implementation capacity.
Article 37. Plan on use of rough draft of social insurance books and health insurance cards
1. District social insurance agency: Based on the reality of use of rough draft of social insurance books and health insurance cards and the remaining number of rough draft of social insurance books and health insurance cards, estimates the possible development of participants of social insurance and health insurance of the subsequent year, makes plan on use of rough draft of social insurance books and health insurance cards for the subsequent year (Form K02-TS) and send it to the Department issuing the social insurance books and the health insurance cards before 15/6 of each year.
2. Provincial social insurance: Based on the need of use of social insurance books and the health insurance cards of the units under the direct provincial management and the plan on use of social insurance books and the health insurance cards of district insurance and the remaining number of social insurance books and the health insurance cards, the Department issuing the social insurance books and the health insurance cards shall make a plan on use of rough draft of social insurance books and health insurance cards for the subsequent year (Form K02-TS) and it to the Department for Social Insurance Books and Health Insurance Cards before 01/07 of each year.
3. Adjustment of plan: The provincial/district social insurance agency shall adjust the plan on use of rough draft of social insurance books and the health insurance cards (Form K02-TS).
Section 2: COLLECTION MANAGEMENT
Article 38. Management of participants
1. Participants of compulsory social insurance, health insurance and unemployment insurance.
1.1. The provincial/district social insurance agencies shall::
a) Make a list of units in the area; give a notice and provide instructions to units to register their timely participation and full payment of social insurance, health insurance and unemployment insurance premium for their employees in accordance with regulations of law.
b) Every 03 months or on the irregular basis, makes report to the People’s Committee at the same level and the local employee management agency on the compliance with law on social insurance, health insurance and unemployment insurance of the units in the area. For the units’ cases of violation of laws on payment of social insurance, health insurance and unemployment insurance premium: do not register their participation or register the payment of social insurance, health insurance and unemployment insurance premium with inadequate number of employees or not in a timely manner as prescribed by law, the social insurance agency shall record such cases and propose the handling in accordance with regulations of law.
1.2. The employees who have 02 labor contracts or more simultaneously with different units shall pay the social insurance and unemployment insurance premium under the first signed contract and pay the health insurance premium under the labor contract with the highest salary.
1.3. The employees who work under the labor contract in the state non-business enterprises shall pay the social insurance, health insurance and unemployment insurance premium based on the salary specified in labor contract. The salary specified in labor contract depends on the salary regime which the units apply to their employees.
a) In case of following the salary regime prescribed by the state: Comply with the provisions in Clause 1 of Article 6;
b) In case of following the salary regime determined by the units: Comply with the provisions in Clause 2 of Article 6;
1.4. Where the employees leave from work or move away, their valid health insurance cards must be recovered (except that they die, wait for settlement of monthly retirement benefits and allowance of occupational accident – disease).
1.5. Where the units move to another area, terminate operation, dissolve or go bankrupt, they must make full payment of social insurance, health insurance or unemployment insurance for their employees by the time they move away, terminate operation, dissolve or go bankrupt as a basis for closing the social insurance books to settle the benefits for the employees.
1.6. The units are permitted to suspend the payment to the retirement and survivorship fund shall have to make payment into the maternity and sickness fund, occupational accident – disease fund, health insurance fund, unemployment insurance. When the time limit for suspension is over, the units shall have to continue to pay the social insurance, health insurance and unemployment insurance by the registered mode and make additional payment for the time of suspende payment to the retirement and survivorship fund. The additional payment for the suspension period shall not be subject to the late payment interest.
During the suspension period, if there is any employee leaving from work or moving away or receiving the social insurance benefits, the units shall make full payment of social insurance, health insurance and unemployment insurance premium and the late payment interest (if any)for such employees to close the social insurance books.
1.7. The employees who do not work and get paid for 14 working days or more in a month shall not have to pay the social insurance premium of such month. This period is not calculated for entitlement to the social insurance benefits, except for leave to enjoy the maternity benefits.
The employees who take leave to enjoy their sickness benefits for 14 working days or more in a month in accordance with regulations of law on social insurance shall not have to pay the social insurance, health insurance and unemployment insurance premium but still enjoy the health insurance benefits.
1.8. The employees who take leave to enjoy their maternity benefits for 14 working days or more in a month in accordance with regulations of law on social insurance, the units and such employees shall not have to pay the social insurance and unemployment insurance premium. This period shall be calculated as the time of participation in social insurance, not as the tme of payment of unemployment insurance premium; the health insurance premium must be paid by the social insurance agency.
2. Participants of only health insurance
2.1. The provincial/district social insurance agency shall coordinate with the relevant agencies to do the statistics, make a list, recover and issue the health insurance card to the participants of health insurance and make periodical report to the People’s Committee at the same level on the reality of implementation of health insurance for the participants in accordance with the provisions of the Law on health insurance and recommend measures to deal with the problems.
2.2. The participants of health insurance for whom the social insurance organizations pays move away from the provincial areas: the social insurance agency where the participants move to shall recover the old health insurance cards and issue new ones and simultaneously inform the social insurance agency issuing the old health insurance cards for downward adjustment of receivable (Form D61-TS);
2.3. For children under 06 years old moving away from provincial areas:
The father (mother) or guardian shall return the health insurance card to the social insurance agency. The social insurance agency recovers the health insurance card, issues the receipt for result (Form No.01 issued with Decision No. 999/QD-BHXH dated 24/9/2015 of Vietnam Social Insurance).
Where the participants do not return the social insurance cards in the province issuing the cards, the social insurance agency of the place issuing new cards shall recover the old cards and issue the new ones and inform the social insurance agency of the place issuing old cards for downward adjustment of receivable (Form D61-TS).
Article 39. Premium management
1. Mode of payment
1.1. Transfer: The premium is transferred to the collection account of the social insurance agency opened at the bank or state treasury.
1.2. Cash:
a) The units and participants shall make payment directly at the bank or state treasury.
b) Where the units and participants make payment to the social insurance agency, before 16h00 every day, the social insurance agency shall transfer all amount collected from the units and participants to the collection account opened at the bank or state treasury.
2. Refunding
2.1. Cases of refunding:
a) The units which are dissolved, go bankrupt or terminates its operation in accordance with regulations of law or move away from the place of participation have made excessive payment of the social insurance, health insurance and unemployment insurance premium.
b) Cases of refunding of compulsory social insurance and health insurance
c) The units transfer the premium into the collection account not subject to the responsibility for collection management of provincial or district social insurance agency as decentralized.
d) The amount which the units or individuals transferred to the collection account is not the social insurance, health insurance and unemployment insurance premium.
dd) The treasury or bank does wrong recording into the collection account.
2.2. Decentralized implementation:
The social insurance agency managing the units and participants shall refund the the social insurance, health insurance and unemployment insurance premium from its collection account.
2.3. Refunding order:
a) Dossier to request the refunding:
- In cases specified under item a and b, Point 2.1 of this Clause: the units and individuals shall prepare the prescribed dossiers.
- The remaining cases: the units, bank or treasury requests in writing.
b) The collection management Department/Team shall coordinate with the Plan – Finance Department/Team to define the cause and the amount excessively paid, amount wrong transferred or recorded into the collection account for submission to the Director of social insurance agency.
c) The Director of social insurance agency shall issue the refunding decision (Form C16-TS) with one copy sent to the Plan – Finance Department/Team for retention and preparation for money transfer procedures and one copy sent to the collection management Department/Team. Where the bank or state treasury does the wrong recording, one copy is sent to the such bank or state treasury for control.
Article 40. Managing debt and urging collection of debt of the social insurance, health insurance and unemployment insurance
1. Debt classification
1.1. Late-payment debt: for cases where the debt duration is less than 01 month.
1.2. Outstanding debt: for cases where the debt duration is from 01 - 03 months.
1.3. Prolonged debt: the debt duration is from 03 months or more and excluding the cases specified under Point 1.4 of this Clause.
1.4. Doubtful debt, including cases:
a) The units have moved away from the place of business registration (missing units).
b) The units are going through the procedures for dissolution or bankruptcy; the units whose owners are foreigners who have fled Vietnam; the units are not operating or have no manager or operator.
c) The units terminates their operation, are dissolved or go bankrupt in accordance with regulations of law;
d) Other debts; the units are suspending their payment into the retirement and survivorship fund or the units are given permission for debt freezing.
2. Dossier for debt definition
2.1. For late-payment debt, outstanding debt or prolonged debt specified under Points .1, 1.2, 1.3, Clause 1 of this Article:
a) Notice of payment result of social insurance, health insurance and unemployment insurance premium (Form C12-TS);
b) Record of comparison of collection and payment of social insurance, health insurance and unemployment insurance premium (Form C05-TS).
2.2. For cases of doubt ful debs specified under Point 1.4, Clause 1 of this Article:
a) The units specified in Item a: The written certification of communal-level People’s Committee.
b) The units specified in Item b: The document of competent authorities certifying the status of enterprise.
c) The units specified in Item c: The document of competent authorities on termination of operation, dissolution and the court’s decision on bankruptcy statement.
d) The units specified in Item d:
- Being in the time of suspended payment: The decision on permitted payment suspension of competent authorities;
- Permitted debt freezing: The document of competent authorities permitting the debt freezing.
3. The collection organization collects debt at district and provincial social insurance agency.
3.1. Collection management Department/Team:
a) Every month, the collecting officer shall urge the units to make payment of premium in accordance with regulation.
b) Where the units have not yet made payment for 02 months for the mode of payment of each month, 04 months for the mode of payment of every quarter and 07 months for the mode of payment of every 06 months, the collecting officer shall come to the units to urge or send document to urge the payment once for every 15 days. After 02 times of sending document but the units have not made payment, the dossiers of such units shall be transferred to the debt operation and Recovery Department/Team for further handling.
c) Every month, transfers the detailed report of units in debt (Form B03-TS) (with data) to the debt operation and Recovery Department/Team for management, debt collection urge and comparison.
3.2. The debt operation and Recovery Department/Team:
Receives dossiers transferred to by the collection management Department/Team, analyses and compare with the data in the debt management application, makes plan for debt collection and takes measures to urge the debt collection to each unit in debt.
a) For units with prolonged debt:
- Makes a record of comparison of collection and payment of social insurance, health insurance and unemployment insurance premium (Form C05-TS). Within 30 days after making a record, if such units do not make payment, coordinate with the inspection Department/Team to report to the Director for issue of inspection decision over the payment of social insurance, health insurance and unemployment insurance premium and handle the violation in accordance with regulations.
- Upon the end of inspection, if the units do not make payment, makes a record to report to the People’s Committee at the same level and the competent authorities to take the coercive measures in accordance with regulations.
- For the unit owner as foreigners who commit the law and have signs of running away, coordinates with the competent authorities to prevent this.
- Makes announcement of list of units which intentionally do not make payment of debt on mass media.
b) For doubtful debt:
After completing dossier to define debts as stipulated in Clause 2 of this Article and collecting debts in accordance with Item a of this Article; the debt operation and Recovery Department/Team makes a list of units which are missing, are no longer operated, have no managers or operators, terminate operation, are dissolved or go bankrupt to send it to the collection management Department/Team to close the amount to be paid and the late-payment interest by the time such units stop operating and monitors through books and handle debts by separate instruction.
4. Assessment and report on debts and debt collection
Quarterly, the debt operation and Recovery Department/Team shall make a report on reality of debt collection (Form B03a-TS) and send a copy to the superior social insurance agency.
Article 41. Calculating of late-payment interest of the social insurance, health insurance and unemployment insurance premium
1. If the units make payment of compulsory social insurance, health insurance and unemployment insurance premium late compared with the prescribed time limit for 30 days or more, they must pay the interest of the compulsory social insurance, health insurance and unemployment insurance premium including the interest of unpaid premium of previous periods.
2. Mode of interest calculation: on the first date of month
3. Formula to calculate the late-payment interest of the compulsory social insurance, health insurance and unemployment insurance premium:
Lcdi = (Pcdi + Lcdi-1) x k (dong) (1)
In which:
* Lcdi: the late-payment interest of the compulsory social insurance, health insurance and unemployment insurance premium calculated in month i (dong).
* Pcdi: The interest of unpaid amount in month i (dong) is defined as follows:
Pcdi = Plki - Spsi
In which:
Plki: Total amount of accumulated payment to the end of month preceding the month i of interest calculation (debt forwarded to the month of interest calculation).
Spsi: The incurred amount to be paid with undue payment calculated to the month preceding the month i of interest calculation (the amount to be paid is based on the list of participants of social insurance, health insurance and unemployment insurance of the month preceding the month i of interest calculation by the mode of payment for every quarter or 06 months with undue payment.
If Pcdi > 0: there is debt with interest; if Pcdi ≤ 0: there is no debt with interest
* k: late payment interest at the time of interest calculation (%/month):
- For compulsory social insurance, when k is calculated by the average investment interest of social insurance fund of the preceding year announced by Vietnam Social Insurance divided by 12.
- For the interest of late payment of social insurance and health insurance, the Vietnam Social Insurance has separate instructions.
- For the health insurance, k is calculated by 02 times of inter-banking interest announced by the State Bank of Vietnam at the time of interest calculation.
* Lcdi-1: late payment interest not yet paid off by the month preceding the month of interest calculation
4. The content of calculation of late payment interest of social insurance and health insurance and unemployment insurance premium specified in this Article shall be done by the end of 31/12/2015. From 01/01/2016, the regulating documents of the Government and instructions of Vietnam Social Insurance shall apply.
Article 42. Arrears of compulsory social insurance, health insurance and unemployment insurance premium
1. Arrears with added time
1.1. Cases of arrears:
a) The units do not register the payment of compulsory social insurance, health insurance and unemployment insurance premium for their employees.
b) The employees specified under Point 1.7, Clause 1 of Article 4 must make retrospective payment after they return home.
c) Other cases shall follow the regulations of competent state authorities.
1.2. Arrears condition:
a) Being inspected by or required to make retrospective payment by the competent authorities; the units request the arrears collection to their employees.
b) The dossiers are complete and proper in accordance with regulations.
1.3. The salary as a basis for arrears collection and arrears rate:
a) The salary as a basis for arrears collection is the monthly salary paid for social insurance, health insurance and unemployment insurance premium in accordance with regulations corresponding to the time of arrears collection. This salary is recorded in the employees’ social insurance books.
b) The arrears rate is calculated by the percentage % of payment of social insurance, health insurance and unemployment insurance premium prescribed by the state corresponding to the time of arrears collection.
1.4. Amount of arrears:
Amount of arrears Stt is equal to the total amount paid for social insurance, health insurance and unemployment insurance premium and its interest:
(dong) (2)
In which:
Spdi: Amount paid for social insurance, health insurance and unemployment insurance premium of month i of the units and employees calculated by the salary and rate of arrears specified under Point 1.3, Clause 1 of this Article.
v: number of month of arrears
Ltt: Arrears interest equal to the total interest calculated on the amount to be paid for social insurance, health insurance and unemployment insurance premium by the following formula:
(dong) (3)
In which:
v: Number of month of arrears (ex: collecting the arrears of 04 months: 1, 2, 3 and 4 of year 2011, then v = 4).
Ltdi: Arrears interest calculated on the amount to be paid of month i on the principle of calculation of accumulated interest by the following formula:
Ltti = Spdi x [(1+k)ni - 1] = Spdi x [FVF(k,ni) - 1] (dong) (4)
In which:
Spdi: Amount paid for social insurance, health insurance and unemployment insurance premium of month i
k (%/month): Arrears interest is calculated by the late payment interest by the time of calculation of arrears.
ni: Number of months not yet paid for Spdi to calculate the interest (number of time of interest addition) by the following formula
ni = T0-Ti
In which: T0: Month of calculation of arrears (by solar year)
Ti: Month with incurred amount paid for Spdi (by solar year)
FVF(k,ni): Future value factor at interest rate k% with interest term ni
Ex: Calculating the arrears in 11/2011 of an unpaid amount of month 8/2011, then ni = 11/2011 - 8/2011 = 3
Example for calculation of arrears interest:
In 12/2011, collecting arrears of unpaid premium of social insurance for 04 months from Unit A: month 1, 2, 4 and 5 of year 2011. The amount to paid by each month is specified in the table below.
Assuming that the late-payment interest of social insurance premium by the time of 12/2011 is 1%/month.
Based on the above formula, the arrears interest is calculated in the following table:
Table of arrears interest of social insurance premium:
|
Month of arrears |
Social insurance premium to be paid of each month (dong) |
Arrears interest |
||
|
Number of months with calculated interest (ni) (month) |
Future value factor FVF(k, ni) |
Arrears interest (dong) |
||
|
1 |
2 |
3 |
4 |
5 = (2) x [(4) - 1] |
|
01/2011 |
10,000,000 |
11 |
1.1157 |
1,157,000 |
|
02/2011 |
11,000,000 |
10 |
1.1046 |
1,150,600 |
|
03/2011 |
0.00 |
-- |
-- |
-- |
|
04/2011 |
11,000,000 |
8 |
1.0829 |
911,900 |
|
05/2011 |
12,000,000 |
7 |
1.0721 |
865,200 |
|
Total |
44,000,000 |
-- |
|
4,084,700 |
Tổng cộng: + Số tiền BHXH phải truy thu: 44.000.000 (đồng)
Total: + amount of social insurance premium whose arrears must be collected: 44.000.000 (dong)
+ Arrears interest: 4,084,700 (dong)
2. Arrears collected due to adjustment of employees’ salary paid for compulsory social insurance.
Where the units submit the adjustment dossier within 30 days after the competent person has signed the decision or labor contract (Appendix of labor contract) to raise the level or scale, adjustment of employees’ salary and allowance paid for social insurance, health insurance and unemployment insurance premium, the calculation of interest is not required. Where the units submit the adjustment dossier late for 60 days or more, the calculation of interest is done in accordance with regulations.
3. The contents specified in this Article is done to the end of 31/12/2015. From 01/01/2016, follow the regulating documents of the Government and instructions of the Vietnam Social Insurance.
Article 43. Inspection and audit of payment of social insurance, health insurance and unemployment insurance premium
1. Audit
Each year, the district and provincial social insurance agencies shall audit the compliance with law on social insurance, health insurance and unemployment insurance of the units participating in the social insurance, health insurance and unemployment insurance in the areas as follows:
1.1. Content of audit:
a) The status of payment of social insurance, health insurance and unemployment insurance premium: number of employees and salary as a basis for payment or transfer of money to pay the social insurance, health insurance and unemployment insurance premium; dossier for registration of participation and payment of social insurance and health insurance premium of the units and employees.
b) Dossier as a basis for modification of information in the social insurance books and health insurance cards; arrears of social insurance, health insurance and unemployment insurance premium.
1.2. Method of audit
a) Based on the reality of locality and audit plan assigned by the Vietnam Social Insurance, the provincial/district social insurance agency shall make the audit plan to the units that are participating in the social insurance and health insurance; report to the People’s Committee at the same level to have the coordinating plan with the competent authorities or set up an audit team for implementation.
b) Step of implementation:
- Based on the units’ list of registered dossiers and adjusted dossiers sent to the social insurance agency during the payment of social insurance, health insurance and unemployment insurance premium, the announcements of payment result of social insurance, health insurance premium of the units and employees sent by the social insurance agency every month and year for check and comparison with the dossiers and documents of payment of social insurance, health insurance and unemployment insurance premium at the units such as the list of staff, list of employees receiving salary, labor contract, decisions of units to the employees and documents of money transfer to pay the social insurance, health insurance and unemployment insurance premium.
- Audit papers as a basis for arrears of social insurance, health insurance and unemployment insurance premium; modification of personal information or heavy, toxic, dangerous or particularly heavy, toxic, dangerous according to the list (Appendix 02, Section 1 of Appendix 03).
- Make record of audit.
- Explain and provide instructions for the units to correct errors and mistakes during the payment of social insurance, health insurance and unemployment insurance premium in accordance with regulations of law. Where the units fail to declare adequate number of employees or the employees’ right salary rate, such units are required to modify and make prescribed payment.
- For cases of violation of law on social insurance, health insurance and unemployment insurance such as evasion of payment of social insurance, health insurance and unemployment insurance premium, payment with employees’ wrong salary, collection of employees’ money but no payment, untimely payment, incomplete payment of required amount, pejury or document falsification, make a record and recommend the inspection and handlig in accordance with regulations of law.
1.3. Audit plan
a) Periodical audit:
Each year, the provincial social insurance agency shall plan to audit at least 25% number of units and participant management agency in the areas.
b) Irregular audit
Based on the status of payment of social insurance, health insurance and unemployment insurance premium; arrears of social insurance, health insurance and unemployment insurance premium; number of units, enterprises and participants of social insurance, health insurance and unemployment insurance, salary paid for social insurance and health insurance to make plan and conduct the irregular audit and inspection at the units in accordance with regulations of law.
2. Inspection
2.1. From 01/01/2016, every year, the provincial/district social insurance agencies shall conduct the inspection of payment of social insurance, health insurance and unemployment insurance premium of the units in the areas as follows:
2.1. Subjects of inspection:
a) The units have been audited with detection of violation of law on social insurance, health insurance and unemployment insurance but not yet take remedy within the prescribed time.
b) The units have not been audited but have signs of violation of law on payment of social insurance, health insurance and unemployment insurance premium.
2.2. Content, plan and method of inspection:
Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
Section 3: MANAGEMENT OF ROUGH DRAFT; ISSUE OF ROUGH DRAFT OF SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 44. Process of handover and receipt, management and use of rough draft of social insurance books and health insurance cards
1. Regulations on management of rough draft of social insurance books and health insurance cards
a) The rough draft of social insurance books and health insurance cards are printed and issued to the social insurance agencies of provinces, of the Ministry of Defense and of People’s Public Security.
b) The printing, input, output, inventory, cancellation and finalization of rough draft of social insurance books and health insurance cards shall comply with the current regulations.
c) The organizations and individuals assigned to monitor and manage the rough draft of social insurance books and health insurance cards must comply with the regulations of Vietnam Social Insurance. In case of intentional abuse of rough draft of social insurance books and health insurance cards causing loss and affecting the social insurance and health insurance fund, such organizations and individuals must be disciplined and make compensation for damage or are prosecuted for criminal liability in case of seriousness.
2. Process and handover and receipt
2.1. Vietnam Social Insurance:
a) Office:
- Receives the rough draft of social insurance books and health insurance cards; check the quantity, quality and serial number of rough draft of health insurance cards. Where the quality and quantiy are not guaranteed, make a record for handling, input and management in accordance with regulation.
- Transfers the rough draft of social insurance books and health insurance cards to the provincial social insurance agency to ensure the proper quantity, time and progress.
- Transfers a copy of bill of lading of sending of rough draft of social insurance books and health insurance cards to the Department for Social Insurance Books and Health Insurance Cards for monitoring of progress.
b) The Department for Social Insurance Books and Health Insurance Cards: Monitors and regulates the issue and use of rough draft of social insurance books and health insurance cards.
2.2. At the district/provincial social insurance agency:
a) The Office/Plan – Finance Department/Team:
- Receives, checks and confirms the quantity, serial number and quality of rough draft of social insurance books and health insurance cards. If detecting that such rough drafts do not guarantee the quality and quantity, makes a record to report with the number of rough draft of social insurance books and health insurance cards to the Vietnam Social Insurance and provincial social insurance.
- Based on the plan for issue of rough draft of social insurance books and health insurance cards, carries out the prescribed output.
b) The Department/Team issuing the social insurance books and health insurance cards:
- Summaries the quantity, monitors and regulates the use of rough draft of social insurance books and health insurance cards.
- Issues the rough draft of social insurance books and health insurance cards to each officer in charge of printing the social insurance books and health insurance cards for use. When issuing and using them, the form of handover and receipt of rough draft of social insurance books and health insurance cards must be filled out.
- The officer directly prints the social insurance books and health insurance cards must manage their rough draft (including the number of rough draft of social insurance books and health insurance cards damaged during the operation). At the end of implementation, print the Form of use of rough draft of social insurance book cover (Form C06-TS) and Form of use of rough draft of health insurance card (Form C07-TS).
- Before 01/02 annually, the Department issuing the social insurance books and the health insurance cards/district social insurance agency shall make a list of damaged social insurance books and the health insurance cards to hand over to the provincial social insurance agency. The damaged social insurance books and the health insurance cards must be retained and managed within 02 years.
3. Destroy the damaged social insurance books and the health insurance cards
- Sets up a Committee for destruction of damaged social insurance books and health insurance cards chaired by the leader of provincial social insurance agency with representatives of Departments: Plan – Finance, issuing the social insurance books and health insurance cards, Audit and Office as members.
- Before 15/02 annually, destroys the social insurance books and health insurance cards after the Committee checks, counts and makes the detailed list of quantity and condition of books and cards that are damaged and unusable, make a record (Form C10-TS) and request the Director of provincial social insurance agency to sign the destruction Decision; sends 01 set of dossier to the Vietnam Social Insurance.
Article 45. Inventory of rough draft of social insurance books and health insurance cards
1. At the end of each quarter and year, the provincial/district social insurance agencies shall make an inventory of social insurance books and health insurance cards confirm the amount and serial number of remaining in stock, difference of shortage and excess compared with accounting books.
2. The inventory Team of provincial/district social insurance agencies including the representatives: leadership of provincial/district social insurance agencies; Departments/Team issuing provincial/district social issuing social insurance books and health insurance cards ance agencies; Plan – Finance Department/Team; Office. The inventory must be recorded (Form C63-HD issuing with Circular No. 178/2012/TT-BTC) stating the reason for shortage and excess, defining the responsibility of collective and individuals and recommending the resolution.
Section 4: ISSUE AND MANAGEMENT OF ISSUING SOCIAL INSURANCE BOOKS AND HEALTH INSURANCE CARDS
Article 46. Issue and management of social insurance books
1. First issue of social insurance book: The participants of social insurance and unemployment shall be issued with the social insurance books by the social insurance agency.
2. Re-issue of social insurance books
2.1. Re-issue of social insurance books (the cover page and separate sheet) in cases: loss, damage, consolidation, change of book number, name, full name, middle name, date, month and year of birth.
2.2. Re-issue of cover page of social insurance books in cases: wrong gender, nationality; the participants who have enjoyed the social insurance benefits for one time but have not enjoyed the unemployment insurance.
2.3. Re-issue of separate sheet of social insurance books in cases: loss, damage or the benefits of social insurance have been settled with adjustment of payment process of social insurance premium.
3. Record and certification of time of payment of social insurance and unemployment premium in social insurance book
The contents recorded in social insurance book must be complete according to each stage corresponding to the payment rate and working conditions of participants of social insurance and unemployment insurance (including the time of sick leave over 14 days in a month, maternity leave, unpaid leave, postponement of the labor contract), particularly:
3.1. The employees comply with the salary regime regulated by the state, for the salary rate based on scale, level, rank and other position allowances and reservation allowances, specify the salary coefficient; for the seniority allowance, extra-seniority allowance (if any), specify the percentage (%).
3.2. The employees enjoying the salary decided by their units which is the salary rate, salary allowances and other additional payments, specify in Vietnam dong, including the employees enjoying their salary in foreign currency.
3.3. Certification of social insurance book and unemployment insurance book in cases where the units still owe the premium of social insurance and unemployment insurance.
a) During the enterprises’ process of implementation of bankruptcy or dissolution process in accordance with regulations of law, if they still owe the premium of social insurance and unemployment insurance and if their employees move to work at another location, the social insurance agency shall certify the payment time of social insurance premium in the employees’ social insurance books to the time they have paid the social insurance premium so that the employees continue to participate in the social insurance at their new units. After the enterprises’ debt is recovered, make additional certification of payment time of social insurance premium in the employees’ social insurance books.
b) Other cases: Follow the documents provided for by the Government and instructions of Vietnam Social Insurance;
3.4. When adjusting the reduction of time or payment rate of social insurance premium recorded in the social insurance book, specify the content of adjustment, certification of accumulation or total payment time of social insurance and unemployment insurance premium.
4. Authority to sign in social insurance book
4.1. The Director of provincial/district social insurance agency shall sign or authorize the Deputy Director, Head or Deputy Head of Department issuing the social insurance books and health insurance cards to sign directly on the cover page of social insurance book and its separate sheets to close the payment time of social insurance and unemployment insurance premium.
The Director of provincial/district social insurance agency is responsible for authorization of signature on the cover page of social insurance book and its separate sheets to close the payment time of social insurance and unemployment insurance premium.
4.2. The signature of Director of provincial/district social insurance agency is scanned in the software and printed on the separate sheet of social insurance book recording the annual payment time of social insurance premium.
5. BHXH Handling of some circumstances in issue of social insurance books
5.1. If one person has 02 social insurance books or more with different payment time of social insurance premium, the social insurance agency shall recover all social insurance books, complete the database again, print the time of payment and entitlement to social insurance and unemployment of the old social insurance books into the new book. The social insurance book re-issued is the number of social insurance book with the earliest time of participation in social insurance.
5.2. If one number of social insurance book is issued to 02 or more persons, the social insurance agency shall retain the number of social insurance book issued to the person having the earliest time of participation in social insurance, the remaining social insurance books shall be recovered and re-issued with the new book number. Where the participants of later social insurance have received the benefits of social insurance, the remaining books are re-issued with the new book number.
5.3. Where the participants lost or damaged 01 or some separate sheets: The Director of social insurance agency shall decide the re-printing of such lost separate sheets or re-printing of separate sheet of each lost stage and must ensure the complete time and payment rate of compulsory or voluntary social insurance premium or unemployment insurance whose benefits have not yet been enjoyed by the employees.
5.4. The participants have enjoyed the social insurance benefits for one time and if they have the time of participation in unemployment insurance whose benefits have not yet been enjoyed, the social insurance agency which shall settle one-time entitlement to the social insurance benefits and re-issue and close the social insurance books for the time of participation in social insurance not yet enjoyed.
5.5. Where the employees enjoy the unemployment allowance improperly, correct, record and close the social insurance book.
5.6. Where the social insurance agency loses or damages the social insurance books, the social insurance agency shall re-issue such social insurance books.
5.7. The social insurance books recovered must be kept with the dossier of re-issue of social insurance books.
Article 47. Issue and management of health insurance cards
1. The duration of use recorded on the health insurance cards of participants is specified in Article 17.
1.1. The participants specified in Clause 1:
a) The cadres, public servants and officers get paid from the state budget: the expiry date indicated on the card does not exceed 03 years from the first date of month of payment of health insurance premium to 31/12 of the second year after the year of card issue.
b) The remaining participants: the expiry date indicated on the card does not exceed 01 year from the first date of month of payment of health insurance premium to 31/12 in a year.
1.2. The participants specified under Points 2.1, 2.2, 2.4, 2.5, Clause 2 and under Point 3.2, Clause 3; the rubber workers who are enjoying the monthly allowances under Decision No. 206/CP dated 30/5/1979 of the Government Council (now the Government): the expiry date indicated on the card does not exceed 05 years; from the date of card issue registration to 30/6 of the fourth year after the year of card issue.
The participants specified under Point 2.3, Clause 2: the expiry date indicated on the card does not exceed 01 year; from the first date of month of payment of health insurance premium to 31/12 in a year.
1.3. The participants specified under Point 3.10, Clause 3: the expiry date indicated on the card does not exceed 05 years; from the date of discharge of the body part donator to 31/12 of the fourth year after the year of card issue.
1.4. For the persons entitled to the unemployment allowance specified under Point 2.6 of Clause 2, the expiry date indicated on the health insurance card is corresponding to the duration of entitlement to unemployment allowance specified in unemployment entitlement decision from the competent level.
1.5. For children under 06 years, the expiry date indicated on the health insurance card from the birthdate to the date of full 72 months of age. Where the children are full 72 months of age but not to the school admission time, the expiry date indicated on their health insurance card is on 30/9 of such year.
1.6. The participants specified under Point 3.4, Clause 3: the expiry date indicated on the card is based on the election term from the date of card issue registration to the end date of term.
1.7. The participants specified under Points 3.1, 3.3, 3.8, 3.9 of Clause 3: the expiry date indicated on the card does not exceed 03 years from the date of card issue registration to 31/12 of the second year after the issue year.
The participants specified under Point 3.12 of Clause 3: the expiry date indicated on the card does not exceed 01 year, from the first date of month of payment of health insurance premium to 31/12 in a year.
1.8. For people of ethnic minority living in areas with difficult social-economic conditions or people living in areas with particularly difficult social-economic conditions; people living in island communes or island districts: the expiry date indicated on the health insurance card is from 01/01 to 31/12 of such year or 31/12 of the last year specified on the health insurance cards (for expiry data of health insurance card issued for many years).
For people of poor households or households near the poverty line receiving 100% of payment rate from the state budget: the expiry date indicated on the health insurance card is from 01/01 to 31/12 of such year. Where the social insurance agency receives the list of participants of health insurance with the Decision on approval for list of people of poor households or households near the poverty line from the competent state agencies after 01/01, the expiry date indicated on the health insurance card is from the effective date of this Decision.
1.9. The participants specified under Point 3.11 of Clause 3: the expiry date indicated on the health insurance card is based on the course duration from the registration date for issue of health insurance cards to the end of course duration.
1.10. The participants specified under Point 4.2 of Clause 4: the expiry date indicated on the health insurance card is from 01/01 to 31/12 of such year; for pupils admistted to the 1st grade and the freshmen, the expiry date indicated on the health insurance card is from the date of school admission or the expiry date of health insurance card issued previously to 31/12 of the subsequent year; for pupils of 12th grade and seniors, the expiry date indicated on the health insurance card is from 01/01 to the last date of end month of such school year.
1.11. The participants specified under Points 4.1 and 4.3 of Clause 9: the expiry date indicated on the health insurance card is from the date the participants make payment of health insurance premium corresponding to the duration of entitlement to the policies under Decision on approval for list of people of households near the poverty line or the household performing work of agriculture, forestry, fishery and salt production with average standard of living from the competent state authorities; in case of first participation in health insurance for the first time or failure to participate continuously from 03 months or more in the financial year, the expiry date is indicated on the health insurance card 30 days after the participants make payment of health insurance premium.
1.12. The participants specified in Clause 5: the expiry date is indicated not over 12 months from the date the participants make payment of health insurance premium; in case of first participation in health insurance for the first time or failure to participate continuously from 03 months or more in the financial year, the expiry date is indicated on the health insurance card 30 days after the participants make payment of health insurance premium.
1.2. The health insurance cards are changed or re-issued: the expiry date is indicated as the card is lost.
2. Management and use of health insurance card
2.1. The health insurance cards are issued to the participants of health insurance as basis for them to enjoy the interests in accordance with the provisions of the Law on Health Insurance.
The health insurance card is not valid in the following cases:
a) The card’s expiry date is over.
b) The card is corrected or erased.
c) The person named on the health insurance card does not continue his/her participation in health insurance.
2.2. The name of initial medical facility with health insurance is specified on the health insurance card:
a) The participants of health insurance can register their initial health examination and treatment with health insurance at the medical facilities at communal/district level or the equivalent, except for registration at the medical facilities at provincial/central level as regulated by the Minister of Health.
b) The participants of health insurance can change the initial medical facility at the beginning of each quarter.
2.3. The corner of health insurance cards with printing errors and the recovered health insurance cards must be cut; for the recovered cards are kept with dossier for recovery and change of health insurance cards.
2.4. The persons enjoying the sickness and maternity benefits continue using their issued health insurance cards without their change.
DOCUMENTS AND FORMS SYSTEM AND REPORTING AND INFORMATION REGIME
Article 48. Documents and forms system and reporting and information regime
1. Document, book and form system:
(Attached appendix)
2. Reporting and information regime
2.1. Provincial/district social insurance agencies: Monitor through books and make report on recovery and issue of social insurance books and health insurance cards under the Form specified in this Document.
2.2. Time limit for report submission.
a) The district social insurance agency shall send the provincial social insurance agency:
- Monthly report: before the 3rd date of the following month; the electronic data is transferred before the 02nd date.
- Quarterly report: before the 10th date of first month of following quarter attached to electronic data.
- Annual report: before 10/01 of the following year attached to electronic data.
b) Provincial social insurance agency shall send the Vietnam Social Insurance:
- Monthly report: Before the 5th date of the following month and before the 3rd date for electronic data. For the electronic data reporting the indicators of management of recovery and issue of books and cards (Form B01-TS): simultaneous sent to the recovery Committee and book-card Committee.
- Quarterly report: before the 25th date of first month of following quarter attached to electronic data.
- Annual report: before 25/01 of the following year attached to electronic data.
Article 49. Responsibility of participants
1. Completely and correctly declare all information on participation in social insurance, health insurance and unemployment insurance; fully submit dossiers and comply with the procedures and provisions in this Document.
2. Return the valid health insurance cards to the managing units or agencies.
3. Keep the social insurance books and health insurance cards (01/01/2016);
4. Take responsibility before law for the contents declared in dossiers for participation in social insurance, health insurance and unemployment insurance and the dossiers and documents provided for the social insuance units and agencies.
Article 50. Responsibility of collection agent and units
1. Units
1.1. Prepare and submit dossiers; make deduction for payment of social insurance, health insurance and unemployment insurance premium in accordance with the procedures and provisions in this Document and regulations of law on social insurance, health insurance and unemployment insurance.
1.2. Take responsibility before law for the participants and units’ dossier preparation and storage.
1.3. Recover the health insurance cards of the employees who stop their participation in health insurance and submit them to the social insuance agency to adjust the receivable (except for death, pending the settlement of monthly retirement benefits and allowances of occupational disease or accident).
In case of sending the list of employees participating in the social insurance, health insurance and unemployment insurance (Form D02-TS) in the form of information exchange via internet, at the end of month, transfer the health insurance cards to the social insuance agency. All incurred expenses of health examination and treatment with health from the time of reduction notification until the social insuance agency receives the health insurance cards shall be paid by the unit in charge.
1.4. Fully and promptly provide the information and documents related to the payment and entitlement to social insuance benefits as required by the competent state management agency and the social insuance agency.
1.5. Disseminate the law on the social insurance, health insurance and unemployment insurance in their units.
1.6. Coordinate with the social insuance agency to comply with the regulations of law on social insurance, health insurance and unemployment insurance.
2. Collection agent
2.1. Properly follow the procedures and provisions in this Document; keep and use the receipt issued by the social insuance agency; compare the receipt with the collected amount in accordance with regulations.
2.2. Propagate, mobilize and provide instructions for the participants on the payment rate, mode of payment, location of payment and interests of social insuance and health insurance in accordance with regulations.
2.3. Take responsibility before law for dossier preparation, time limit for dossier submission and amount collected from the participants in accordance with regulations.
Article 51. Responsibility of social insuance agency
1. District social insuance agency
1.1. Recovers and issues the social insuance books and health insurance cards to the participants decentralized and guided in this Document.
1.2. Verifies the contents declared by the participants and units and recommends the handling to the cases of incorrect declaration in accordance with regulations.
1.3. Summaries and reports the collection of social insurance, health insurance and unemployment insurance premium and late-payment interest; quarterly and annually issues the social insuance books and the health insurance cards.
1.4. Keeps the dossiers of participation in social insurance, health insurance and unemployment insurance, dossiers of arrears of social insurance, health insurance and unemployment insurance as stipulated by this Document and regulated by laws.
1.5. Correctly, fully and promptly provides the information and documents related to the payment and entitlement to social insuance benefits as required by the competent state authorities.
1.6. Assigns the duties and provides for the cooperative relation of operational teams and public servants and officers to comply with the procedures and regulations on recovery and issue of social insuance books and health insurance cards. The assignment and decentralization in contradiction with this regulation is prohibited.
2. Provincial social insuance agency
2.1. Recovers and issues the social insuance books and health insurance cards to the participants of social insurance, health insurance and unemployment insurance.
2.2. Assigns the duties and provides for the cooperative relation of public servants and officers and departments of provincial social insuance and teams of district social insuance to comply with the procedures and regulations on recovery and issue of social insuance books and health insurance cards. The assignment and decentralization in contradiction with this regulation is prohibited.
2.3. Establishes the verification Team to handle the dossiers with added time of not having to pay the social insuance premium and adjustment for performing heavy, dangerous or toxic or particularly heavy, dangerous or toxic occupations or jobs before 01/01/1995. The composition of verification Team consists of:
- Leader of provincial social insuance agency as the team leader
- Leader of Department issuing the social insuance books and health insurance cards as the deputy team leader.
- Representatives of collection management Department, social insuance benefit Department, verification Department and Department receiving and returning the result of administrative result in which the Department receiving and returning the result of administrative result is responsible for receiving and managing the dossiers during the time of settlement.
When verifying the dossiers, the verification Team must record the details of each dossier (specify the verified contents, grounds, specific ideas and take responsibility for the verified contents and each member’s confirmative signature.
2.3. Guides, inspects and urges the recovery and issue of social insuance books and health insurance cards to the district social insuance agency.
2.4. Verifies the data of collection of social insurance, health insurance and unemployment insurance premium to the district social insuance agency on a quarterly and annual basis; makes a record (Form C03-TS).
2.5. Closely manages the receipt and use of rough draft of social insuance books and health insurance cards as stipulated by this Document
2.6. The Departments: Plan – Finance, Social insuance benefits, Health insurance inspection, Issuing and receiving the result of administrative procedures, Information technology, Cadre organization and Office shall coordinate with the collection management Department and Department issuing the social insurance books and the health insurance cards, manage the softwares and handle the relevant operations and manage dossiers.
2.7. Develops the procedures for operation and use of database in accordance with functions, duties and procedures for recovery and issue of social insuance books and health insurance cards to the provincial/district social insuance agencies.
3. Vietnam Social Insurance
3.1. Recovery Department and Department for Social Insurance Books and Health Insurance Cards:
a) Steer, guide, inspect, monitors and urges the provincial social insuance agencies to perform the recovery and issue of social insuance books and health insurance cards in accordance with the provisions of this Documents.
b) Every year:
- Make plan for inspection of provincial social insurance on compliance with the provisions in this Document and organize the implementation after approval.
- Verify the data of collection of social insurance, health insurance and unemployment insurance premium and reality of management and use of rough draft of Social insurance books and health insurance cards from the provincial social insurance agencies every quarter and year.
- Inspect, survey and assess the implementation of procedures for recovery and issue of social insurance books and health insurance cards of provincial social insurance agencies.
c) Coordinate with the Information Technology Center of Vietnam Social Insurance to modify, upgrade, manage and apply the software of collection and debt, issue of social insurance books and health insurance cards with synchronization and connection in accordance with conditions of Vietnam Social Insurance and provincial social insurance agencies.
3.2. Information Technology Center :
a) Coordinate with the relevant operational Committees to develop, modify, upgrade, manage, transfer and provide instructions in a timely manner the application of software of collection and debt, issue of social insurance books and health insurance cards with synchronization and connection in accordance with conditions of Vietnam Social Insurance and provincial/district social insurance agencies
b) Issue regulations on management and use of data of recovery and issue of social insurance books and health insurance cards in the entire sector in accordance with specific situation of each period.
For the collection management program, it is required that after the data is recorded in the program as stipulated under Point 2.5, Clause 2, Article 35, it cannot be modified or deleted except where there is a written opinion from the Director of social insurance agency with the implementation from the information technology Department/Team.
3.3. The Departments: Finance, Accounting, Planning & Investment, Implementation of social insurance policies, Implementation of health insurance policies, Legal affairs, Office and Information Technology Center of Vietnam Social Insurance shall coordinate with the Recovery Department and Department for Social Insurance Books and Health Insurance Cards to:
a) Make plan for recovery and issue of social insurance books and health insurance cards; manage the software and handle the relevant operations.
b) Guide the techniques of recovery and issue of social insurance books and health insurance cards; develop and adjust the recovery plan, the information and reporting regime to the social insurance agency of the Ministry of Defense and of the People’s Public Security to ensure the synchronization with this Document.
3.4. The fund investment Committee shall announce the investment interest rate from the social insurance fund announced by the Vietnam Social Insurance to the provincial social insurance agencies.
Any problem arising during the implementation should be promptly reported to the Vietnam Social Insurance for consideration and settlement./.