Chapter III
ADMINISTRATIVE EXPENSES
Article 8. Administrative expenses of Vietnam Social Security
1. Based on the subject matters and level of administrative expenses prescribed in Article 9 (except subject matters prescribed in Clause 9) and Article 10 of the Decision No. 60/2015/QD-TTg, general director of Vietnam Social Security shall construct and promulgate regulations on internal spending for its affiliated units according to standards, norms and regimes stipulated by the state.
2. Method for distribution of expenses for collection of voluntary social insurance premiums and health insurance premiums from policy holders by household, students who are learning at educational institutions under national education system is prescribed in Point a, Clause 5, Article 9 of the Decision No.60/2015/QD-TTg:
a) Average level of expenditure for the entire sector equals 7% of the premiums and 75% of this average level shall be set aside by Vietnam Social Security as remunerations for the collecting agents.
- Based on actual conditions of localities, general director of Vietnam Social Security shall stipulate level of expenditure according to percentage of the premiums paid by individual categories of policy holders, and in individual provinces, cities in order for the provincial social security to make payments to the collecting agents;
- The remaining 25% shall be allocated to the social insurance sector as expenses for training in collection of premiums and inspecting the collecting agents. Vietnam Social Security shall allocate funds to the provincial, municipal social security and relevant units for implementation.
b) Social insurance agencies shall pay remunerations to the collecting agents based on the premiums and lists of policy holders; Remunerations paid to the collecting agents shall be based on the percentage of premiums stipulated by general director of Vietnam Social Security.
c) Social insurance agencies shall provide forms to the collecting agents for printing and preparing lists of policy holders.
3. Method of distribution of expenses for payment of pensions, insurance benefits is prescribed in Clause 2, Article 4 and Point b, Clause 5, Article 9 of the Decision No. 60/2015/QD-TTg:
a) Average level of expenditure for carrying out the payment of social and insurance benefits (level of expenditure for carrying out the payment) equals 0.78% of the expenditure for insurance benefits and 63% of this level shall be deducted and transferred by Vietnam Social Security to the paying agents for covering the expenses prescribed in Point c of this Clause.
- General director of Vietnam Social Security shall stipulate the level of expenditure for carrying out the payment according to the percentage of the expenditure for individual provinces, cities.
- The remaining 37% shall be allocated to the entire social insurance sector for covering other expenses (printing forms, receipt of pension note, list of policy holders, storage of records of beneficiaries, inspection and monitoring of payment, night work, working overtime...) Vietnam Social Security shall allocate funds to the provincial, municipal social security and relevant units for implementation.
b) Social insurance agencies shall make payment to the paying agents (through bank accounts) based on the amount of money paid the beneficiaries; level of expenditure for carrying out the payment shall be based on the percentage of the expenditure stipulated by general director of Vietnam Social Security.
c) The paying agents shall be responsible for using the funds to cover expenses for: Procurement of safes, bill counters, bags, queue management systems (if any); renting money transport vehicles, locations, security staff, account transfer fees, cash withdrawal fees, issuance of ATM cards to beneficiaries, remunerations for carrying out the payment; drinks at transaction locations and monitoring of beneficiaries in the administrative division; other expenses.
4. Method of supplementing incomes of staff, officials and civil servants, and employees from income supplementing funds is prescribed in Point b, Clause 1, Article 10 of the Decision No. 60/2015/QD-TTg:
a) Social insurance agencies shall supplement monthly or quarterly income of officials and civil servants and employees no more than 60% of monthly or quarterly average level of income supplementation of last year. Particularly for 2016, monthly or quarterly level of income supplementation shall be decided by heads of the units but no more than 60% of monthly or quarterly wage funds in the year.
b) After the annual balance sheet is approved, the social insurance agencies shall determine the saved funds and amount reserved for establishment of the income supplementing fund according to internal spending regulations to pay and supplement income of officials and civil servants and employees as follows:
- If the saved funds for establishment of the income supplementing fund is greater than the amount supplemented to the income of officials and civil servants and employees, the social insurance agencies shall continue to supplement their income according to the sector's internal spending regulations;
- If the saved funds for establishment of the income supplementing fund is less than the amount supplemented to income of officials and civil servants and employees, the social insurance agencies shall use provisions for the income supplementing fund to compensate for. If the income supplementing fund is insufficient, the supplementation of income shall rely on the funds saved for establishment of the income supplementing fund of the following year.
Article 9. Administrative expenses of social insurance agencies affiliated to Ministry of National Defense, Ministry of Public Security
1. Expenses:
a) Expenses for propagation and dissemination of policies and laws on social, health and unemployment insurance; conduct of professional training; administrative procedure reforms; administration of policy holders, beneficiaries; investigation, inspection and monitoring; modernization of management system: Prescribed in Clauses 1, 2, 3, 4, 6, 8 and 11 of Article 9, Decision No. 60/2015/QD-TTg;
b) Expenses for serving collection of voluntary social insurance premiums; health insurance premiums from students who are learning at educational institutions under the management of the Ministry of National Defense, Ministry of Public Security: Level of expenditure equals 7% of premiums excluding grants, aids from state, organizations and/or individuals in which remunerations for the collecting agents equal 75% of level of expenditure prescribed by general director of Vietnam Social Security;
c) Expenses for carrying out the payment of social insurance benefits equal 0.78% of the expenditure (excluding expenses for medical examination and appraisal, convalescence, supports for prevention, sharing of risks of labor accident, occupational diseases, assistance with occupational changes to people returning to work after recovery from labor accidents, occupational diseases, payment of health premiums) from component funds such as labor accident fund, occupational disease fund, pension and survivorship insurance fund in which remunerations for the paying agents equal 63% of the level of expenditure prescribed by general director of Vietnam Social Security;
d) Expenses for transferring money to the State Treasuries, commercial banks
d) Expenses for printing and copying documents, forms, notices and reports;
dd) Expenses for medical clothes for health insurance examiners working in medical facilities (two sets/person/year) as prescribed by the Ministry of Health;
g) Expenses for phone charges to a number of job positions in social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security excluding those who are equipped with mobile phones or fixed line telephones at home according to laws (no more than VND 250,000/person/month at a maximum). Specific level of support and persons entitled to receive support shall be decided by directors of social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security within availability of administrative funds;
h) Expenses for supporting central units affiliated to the Ministry of National Defense, Ministry of Public Security in coordinating conduct and implementation of social, health and unemployment insurance policies and regimes in agencies and units affiliated to the Ministry of National Defense, Ministry of Public Security: Annual level of support shall be decided by the Minister of Defence, Minister of Public Security via submissions from directors of social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security within availability of administrative funds;
The central units shall manage and use the support according to current financial spending regulations and send financial statements to social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security at the end of the fiscal year; documentary evidence of expenses shall be filed at the units;
i) Expenses for activities of coordinating collection of premiums, payment of social, health and unemployment insurance benefits including: Expenses for business trips, night work, working overtime, vehicle petrol or rents;
k) Recurring expenses for employees contracted by social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security according to laws (if any), including: Expenses for salaries, allowances and other contributions along with salaries, administrative management;
l) Non-recurring expenses:
- Expenses for grassroots-level scientific research: Prescribed in the regulations on spending regime for science and technology tasks;
- Expenses for training staff, officials and civil servants according to the state’s program: Subject matters and level of expenditure are prescribed in the regulations on management and use of funds for training officials and civil servants;
- Expenses for hiring labor, execution of contracts for piecework or employment contracts with respect to the work which does not necessarily require permanent personnel as prescribed in the regulations on labor;
- Expenses for learning and exchange of experience with foreign countries, welcoming foreign guests to work in Vietnam on implementation of social and health insurance policies in military, public security and cipher areas decided by competent authorities; Subject matters and level of expenditure are prescribed in the regulations on expenses for short-term business trips abroad by state officials covered by state budget, expenses for welcoming foreign guests to work in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests;
- Other expenses according to laws.
2. Relevant units shall take measures to economize on administrative funds. The saved funds shall be used in accordance with Article 10 of the Decision No. 60/2015/QD-TTg. Particularly, the establishment of income supplementing funds and welfare funds is carried out as follows:
a) Establish funds to supplement income of officials and civil servants and contracted employees in the year and provide for any shortage of receipts in the following year. Supplementing income must be based on performance of individuals and the payment is prescribed in Clause 4, Article 8 herein;
b) Establish welfare funds (no more than three months of salary and income of officials and civil servants and contracted employees in the units in the year) in accordance with Point c, Clause 1, Article 10 of the Decision No. 60/2015/QD-TTg.
3. At the end of the fiscal year, the social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security shall prepare and submit a balance sheet of the administrative funds to Vietnam Social Security before May 31 annually.
4. The social insurance agencies affiliated to the Ministry of National Defense, Ministry of Public Security shall be responsible for constructing internal spending regulations based on levels of expenditure prescribed in this Article and current spending regimes in accordance with their operations and making submission to general director of Vietnam Social Security for promulgation.
Article 10. Administrative expenses of unemployment insurance organizations
1. Subject matters and levels of expenditure:
a) Expenses for propagation and dissemination of policies and laws on unemployment insurance; organization of professional training; administrative procedure reforms; modernization of management system: Prescribed in Clauses 1, 2, 3, 8 and 11, Article 9 of the Decision No. 60/2015/QD-TTg;
b) Expenses for printing and copying documents, forms, notices and reports;
c) Expenses for storage of documents related to unemployment insurance;
d) Expenses for supporting agencies of labor, invalids and social affairs and other relevant agencies in settling unemployment insurance benefits, performing investigation and inspection and other duties related to unemployment insurance. Specific level of support shall be decided by heads of the units within availability of administrative funds.
dd) Expenses for petrol, vehicle depreciation and parking (no more than one month of base salary/person) to officials and civil servants who are not entitled to business trip expenses as prescribed but regularly travel to residential areas for verifying and checking records of policy holders and beneficiaries using their own vehicles. Specific piece rate shall be decided by heads of the units within availability of administrative funds;
e) Expenses for transferring money to the State Treasuries, commercial banks;
g) Expenses for activities of coordinating inspection and monitoring of the settlement of unemployment insurance benefits and duties related to unemployment insurance: Coordination activities, business trips, night work, working overtime, vehicle petrol or rents serving the investigation, inspection and monitoring;
h) Recurring expenses for operation of the apparatus of the unemployment insurance business according to internal spending regulations including: Expenses for salaries, allowances and other contributions along with salaries, administrative management;
i) Non-recurring expenses including:
- Expenses for grassroots-level scientific research: Prescribed in the regulations on spending regime for science and technology tasks;
- Expenses for training staff, officials and civil servants according to the state’s program: Subject matters and level of expenditure are prescribed in the regulations on management and use of funds for training officials and civil servants;
- Expenses for hiring labor, execution of contracts for piecework or employment contracts according to the regulations on labor regarding works which do not necessarily require permanent personnel;
- Expenses for learning and exchange of experience with foreign countries, welcoming foreign guests to work in Vietnam on implementation of unemployment insurance policies decided by competent authorities;
- Other expenses according to laws.
2. Management and use of funds:
a) Based on the allocated estimates, relevant units shall manage and use the funds to perform the duties assigned by the Minister of Labor, Invalids and Social Affairs and matters prescribed in Clause 1 of this Article;
b) The funds allocated by the Ministry of Labor, Invalids and Social Affairs including funds for payment of salary to employees out of work (policy holders) which is equivalent to 1.8 times the salary scheme for officials and civil servants stipulated by the state (if any), shall be recorded in the units’ revenues and used within their autonomy according to laws on autonomy mechanism of public service providers and internal spending regulations;
c) At the end of the fiscal year, relevant units shall be responsible for preparing and submitting annual balance sheets according to current regulations on administrative accounting to the Ministry of Labor, Invalids and Social Affairs before March 31 annually for approval and keeping accounts with Vietnam Social Security.
3. Allocation of estimates, transfer of funds and account keeping:
a) Allocation of estimates: Within 15 days since receipt of administrative expense estimates from Vietnam Social Security, the Ministry of Labor, Invalids and Social Affairs shall complete the allocation of estimates and make public disclosure of levels of allocation to relevant units according to current regulations;
b) Transfer of funds: The funds allocated by Vietnam Social Security shall be transferred to deposit accounts of relevant units as prescribed in Clause 3, Article 8 of the Government’s Decree No. 28/2015/ND-CP dated March 12, 2015 detailing a number of articles of the Law on Employment;
c) Account keeping: The Ministry of Labor, Invalids and Social Affairs shall be responsible for granting approval for annual balance sheets of administrative expenses from relevant units; prepare and submit annual balance sheets according to current regulations on administrative accounting to Vietnam Social Security before May 31 annually.
Tìm kiếm
Thông tư 20/2016/TT-BTC (Bản Word)
Thông tư 20/2016/TT-BTC (Bản Pdf)