Chương III Thông tư 59/2015/TT-BLĐTBXH: Quỹ bảo hiểm xã hội

Chapter III

SOCIAL INSURANCE FUND

Article 28. Suspension of payment to the pension and death fund

1. The suspension of payment to the pension and death fund shall comply with the provisions in Clause 1, Article 88 of the Law on social insurance, the Clauses 1, 2, 3 and 4, Article 16 of Decree No. 115/2015/ND-CP.

2. The authority, order and procedures for identifying the number of employees who participate in the social insurance and temporarily resigns and the value of damaged properties specified in Clause 2, Article 16 of Decree No. 115/2015/ND-CP as follows:

a) The authority to identify the number of employees who participate in social insurance and temporarily resign for the bodies, units, organizations and enterprises under the management of local People’s Committee is done by the local bodies of Labor – Invalids and Social Affairs and by the Ministries and sectors for the bodies, units, organizations and enterprises under the management of Ministries, sectors of central Government. The number of employees who participate in social insurance and temporarily resign is calculated in comparison with the total employees present before the suspended business and production.

The authority to identify the value of damaged properties for the bodies, units, organizations and enterprises under the management of local People’s Committee is done by the local financial bodies and by the financial bodies of the Ministries, sectors or the Ministry of Finance for the bodies, units, organizations and enterprises under the management of Ministries, sectors of central Government. The value of damaged properties is calculated in comparison with the value of properties based on the last property statistics report before the time of damage.

b) The employers specified under Point a, Clause 2, Article 16 of Decree No. 115/2015/ND-CP should submit a written request enclosed with the list of employees at the time before the suspended business and production and at the time of request and the list of employees who participate in the social insurance and temporarily resign.

The employers specified under Point b, Clause 2, Article 16 of Decree No. 115/2015/ND-CP should submit a written request enclosed with the last property statistics report before the time of damage; the record of damaged property statistics by natural disaster, fire, epidemics and crop failure.

c) Within 15 working days after receiving the request from the employers, the body specified under Point a of this Clause shall review, determine and give a written reply to the employers.

3. The employers must ensure the conditions specified in Clauses 1, 2 and 3, Article 16 of Decree No. 115/2015/ND-CP and request in writing the temporary stop of payment to the retirement and death fund enclosed with document identifying the number of employees who participate in the social insurance and temporarily resign or the document identifying the value of damaged properties to be submitted to the social insurance body.

4. Within 10 working days after receiving the employer’s dossier, the social insurance body shall deal with the temporary stop of payment to the retirement and death fund or reply in writing stating the reasons in case of disapproval.

The time of temporary stop of payment to the retirement and death fund is calculated from the month the employers request in writing.

Article 29. Temporary stop of payment to the social insurance fund

1. The temporary stop of payment to the social insurance fund for the employees who are participating in the compulsory social insurance but is temporarily detained shall comply with the provisions in Clause 5, Article 16 of Decree No. 115/2015/ND-CP.

2. If the employees whose work is temporarily suspended, the employers and the employees can stop the social insurance payment.

When the time limit for work suspension is over, if the employees receive adequate salary for the time of work suspension, the employees and the employers shall make compensation payment of social insurance for the time of suspended work. The amount of compensation payment has no interest due to late payment in accordance with the provisions in Clause 3, Article 122 of the Law on social insurance.

Article 30. Monthly salary paid for compulsory social insurance

The monthly salary paid for compulsory social insurance for the employees who pay the social insurance under the salary system decided by the employers is stipulated as follows:

1. From 01/01/2016 to 31/12/2017, the monthly salary paid for the social insurance is the salary rate and salary allowances as stipulated in Clause 1 and Point a, Clause 2, Article 4 of Circular No. 47/2015/TT-BLDTBXH dated 16/11/2015 of the Ministry of Labor – Invalids and Social Affairs guiding the implementation of some articles on labor contract, labor discipline and material responsibility of Decree No. 05/2015/ND-CP dated 12/01/2015 of the Government detailing and guiding the implementation of some contents of the Labor Code (referred to as Circular No. 47/2015/TT-BLDTBXH).

The salary allowances specified under Point a, Clause 2, Article 4 of Circular No. 47/2015/TT-BLDTBXH are the ones to offset the factors of working conditions, the complexity of work, activity conditions, level of labor attraction for which the agreed salary in labor contract is not calculated or incompletely calculated such as allowances of position, title, responsibility, heaviness, hazardousness, dangerousness, seniority, region, mobility, attraction and the like.

2. From 01/01/2018 onwards, the monthly salary paid for social insurance is the salary rate and salary allowances as stipulated in Clause 1 of this Article and other additional payments as stipulated under Point a, Clause 3, Article 4 of Circular No. 47/2015/TT-BLDTBXH.

3. The monthly salary paid for compulsory social insurance does not include the other benefits and welfare such as bonus as stipulated in Article 103 of the Labor Code, initiative bonus, meals between shifts, gasoline, telephone, travel, accommodation and child care allowances; assistance upon the death of employees’ relatives, the marriage of employees’ relatives, employees’ birthday, subsidy to the employees in difficult situation in case of work accident, occupational disease and other allowances and assistance recorded in separate items in the labor contract in accordance with the provisions of Clause 11, Article 4 of Decree No. 05/2015/ND-CP dated 12/01/2015 of the Government detailing and guiding the implementation of some contents of the Labor Code.

4. The monthly salary paid for social insurance for the enterprise manager enjoying salary specified under Point dd, Clause 1, Article 2 of Decree No. 115/2015/ND-CP is the salary decided by the enterprises, except for the full-time manager in one-member limited liability companies owned by the state.

The monthly salary paid for social insurance for the manager and operator of cooperatives enjoying salary specified under Point dd, Clause 1, Article 2 of Decree No. 115/2015/ND-CP is the salary decided by the cooperative member meeting.

5. The monthly salary paid for social insurance for the part-time representatives of state capital in the economic groups and state corporations and companies after equitization, limited liability companies with two members or more (referred to as groups, corporations, companies) is the salary under the salary system of bodys or organizations where such representatives are working before being appointed as representative of state capital.

The monthly salary paid for social insurance for the full-time representatives of state capital in the economic groups and state corporations and companies is the salary under the salary system decided by such groups,corporations and companies.

6. During the time the employees stops working in accordance with regulations of law on labor but still enjoy their salary, the employees and employers shall make the compulsory social insurance payment under the salary rate the employees enjoy during the time of work stop.