Quyết định 828/QD-BHXH

DECISION

REGULATION ON PAYMENT OF SOCIAL INSUANCE AND UNEMPLOYMENT INSURANCE

DIRECTOR GENERAL OF THE SOCIAL SECURITY ADMINISTRATION OF VIETNAM

Pursuant to the Law No.58/2014/QH13 on Social Insurance dated November 20, 2014;

Pursuant to the Law on Employment No.38/2013/QH13 dated November 16, 2013;

Pursuant to the Law No. 84/2015/QH13 on occupational Safety and Health dated June 25, 2015;

Pursuant to the Government’s Decree No.115/2015/ND-CP dated November 11, 2015 detailing a number of Articles of the Law on Social Insurance in respect of compulsory social insurance; Government's Decree No. 134/2015/ND-CP dated December 12, 2015 detailing a number of Articles of the Law on Insurance in respect of voluntary social insurance; Government's Decree No.28/2015/ND-CP dated March 12, 2015 detailing a number of Articles of the Law on employments in respect of unemployment insurance; Circular No.59/2015/TT-BLDTBXH dated December 29, 2015 by the Ministry of Labor, War Invalids and Social Affairs detailing the implementation of a number of Articles of the Law on Social Insurance in respect of compulsory social insurance; Circular No.28/2015/TT-BLDTBXH dated July 31, 2015 by the Ministry of Labor, War Invalids and Social Affairs providing guidance on the implementation of Article 52 of the Law on Employment and a number of Articles of the Decree No.28/2015/ND-CP; Circular No.01/2016/TT-BLDTBXH dated February by the Ministry of Labor, War Invalids and Social Affairs detailing and guiding a number of Articles of the Law on Social Insurance in respect of voluntary insurance;

Pursuant to the Government's Decree No.01/2016/ND-CP defining functions, rights, responsibilities and organizational structure of the Social Security Administration of Vietnam dated January 05, 2016;

Pursuant to the Government’s Decree No.166/2013/ND-CP dated November 12, 2013 on enforcement of observance of administrative penalties; Circular No.215/2013/TT-BTC dated December 31, 2013 by the Ministry of Finance on guideline for enforcement of observance of administrative decisions on taxation; Joint Circular No.02/2014/TTLT-BTP-BTC-BLDTBXH-NHNNVN on guideline for disclosure, of convicts’ accounts and incomes and deduction and blockage of convicts’ accounts for civil enforcement dated January 14, 2014 by the Ministry of Justice, Ministry of Finance, Ministry of Labor, War Invalids and Social Affairs and State bank of Vietnam;

Pursuant to the Prime Minister's Decision No.60/2015/QD-TTg on financial management of social insurance, health insurance, unemployment insurance and expenses for administration of social insurance, health insurance and unemployment insurance dated November 27, 2015; Circular No.20/2016/TT-BTC on guideline for financial management of social insurance, health insurance, unemployment insurance and expenses for administration of social insurance, health insurance and unemployment insurance dated February 03, 2016 by the Ministry of Finance;

At request of the Director of the Department of Finance -Accounting

DECIDES:

Article 1. To issue the Regulation on management of payment of social insurance and unemployment insurance benefits

Article 2. This Decision enters into force from July 01, 2016 and replaces the Decision No.488/QD-BHXH dated March 23, 2013 on management of payment of social insurance and Decision No.1764/QD-BHXH dated December 24, 2012 on amendments to a number of Articles of the Decision No.488/QD-BHXH. The following documents issued by the Social Security Administration of Vietnam shall be annulled: Article 3 of the Decision No.1018/QD-BHXH dated October 10, 2014 on amendments to a number of provisions of decisions on management and allocation of premiums of social insurance and unemployment insurance; Official Dispatch No.4237/BHXH-TCKT dated November 05, 2014 providing guidance on the implementation of Article 3 of the Decision No.1018/QD-BHXH; Article 3 of the Decision No.919/QD-BHXH dated August 26, 2015 on amendments to a number of Articles of the Decision No.01/QD-BHXH, Decision No.1399/QD-BHXH and Decision No.488/QD-BHXH of the Social Security Administration of Vietnam; Official Dispatch No.3706/BHXH-TCKT dated September 28, 2015 on guideline for the implementation of the Decision No.919/QD-BHXH; official Dispatch No.5280/BHXH-BC dated December 22, 2013 on deduction of civil convicts’ pension and social insurance benefits ; Official Dispatch No.2466/BHXH-TCKT dated July 07, 2014 on temporary deduction of pension and social insurance benefits of subjects under the administrative enforcement and other legislative documents conflicting with provisions hereof.

Article 3. Heads of affiliates of the Social Security Administration of Vietnam, Directors of social insurance authorities of provinces and centrally-affiliated cities (hereinafter referred to as “province”) shall be responsible for the implementation of this Decision./.

REGULATION

ON MANAGEMENT OF PAYMENT FOR SOCIAL INSURANCE AND UNEMPLOYMENT INSURANCE BENEFITS
(Issued together with the Decision No.828/QD-BHXH dated May 27, 2016 by the Social Security Administration of Vietnam)

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Regulation stipulates the management of beneficiaries and payment for social insurance and unemployment insurance benefits.

2. Regulated entities: Employees, employers, social insurance policyholders, SOCIAL SECURITY authorities of all level and entities related to the management of beneficiaries and payment of social insurance and unemployment insurance benefits.

Article 2. Abbreviations

1. The Government’s Decree No.09/1998/ND-CP dated January 23, 1998 on amendments to the Government’s Decree No.50/CP dated July 26, 1995 on out-of pocket expenses of officials of communes, wards and districts: Decree No.09.

2. The Decision No.91/2000/QD-TTg on provision of benefits for people who have reached retirement age as the monthly disability benefit is ceased dated August 04, 2000 by the Prime Minister: Decision No.91.

3. The Government’s Decree No.122/2008/ND-CP on Region-based benefits for pensioners and beneficiaries of lump-sum social insurance benefits, monthly disability benefit and benefits for occupation accidents and diseases dated December 04, 2008: Decree No.122.

4. The Decision No.613/2010/QD-TTg on monthly benefits for people who experienced at least 15 to less than 20 working years as the monthly disability benefit is ceased: Decision No.613.

5. The Decision No.52/2013/QD-TTg on benefits for retired teachers who seniority allowance has yet to be included in the pension dated August 30, 2013: Decision No.52.

6. The Decision No.636/QD-BHXH dated April 22, 2016 by the Director General of The Social Security Administration of Vietnam (hereinafter referred to as “SSAV”) stipulating regulations on application and procedures for payment of Social Insurance benefits: Decision No.636/QD-BHXH.

12. People’s Committee of provinces and centrally-affiliated cities: People’s Committee of provinces

13. Social security authorities of provinces and centrally-affiliated cities: Social security authorities of provinces

14. Social security authorities of districts, towns and provincial cities: Social security authorities of districts

15. Department of Labor, War Invalids and Social Affairs of provinces and centrally-affiliated cities: Department of Labor, War Invalids and Social Affairs of provinces

19. Vietnam Post Corporation: VNPOST 20. Provincial postal authorities and centrally-affiliated cities: Provincial postal authorities

21. Postal authorities of districts, towns and provincial cities: Postal authorities of districts

22. Public service provider awarded contracts for distribution of pensions and social insurance benefits and management of beneficiaries: paying agent

23. Beneficiary of social insurance and unemployment insurance benefits: beneficiary

24. ATM savings account and individual accounts opened at commercial banks of Vietnam: bank account

Article 3. Authorities in charge of management and payment of social insurance and unemployment insurance benefits

1. The social security authorities of provinces and districts shall pay unemployment insurance and social insurance benefits to beneficiaries under regulations of laws.

2. The social security authorities of provinces shall annually conduct the assessment of payment of unemployment insurance and social insurance benefits, and the cooperation with relevant agencies, and propose management strategies and solutions for the immediately succeeding year.

3. Paying agents must conclude contracts for management and distribution of social insurance benefits according to the regulations of the SSAV.

4. Organizations and officials in charge of distribution of social insurance and unemployment insurance benefits shall comply with relevant regulation and the signed contracts.

5. The superior social security authorities shall instruct, supervise and inspect the payment and management of beneficiaries by its subordinate social security authorities, paying agents, employers and beneficiaries under regulations of laws.

6. Officials of social security authorities and paying agents must not sign documents on behalf of the beneficiary as proof of receipt of unemployment insurance and/or social insurance benefits.

7. In case of payment to wrong beneficiaries or inefficient management of beneficiaries or failure to punctually notify the reduction under provisions hereof that causes financial losses, the paying agent must compensate for the loss and/or the social insurance officials (and involved officials) shall be disciplined under regulation of laws according to the seriousness.

8. Postal authorities shall ensure the safety of cash during the transport and payment time at designated locations. VNPOST shall be liable for losses of cash during the transport or payment caused by its affiliates or staff regardless of objective or subjective reasons. In case of losses, postal authorities shall use their budget pay beneficiaries’ benefits to avoid complaints.

Article 4. Rules for management of payment of social insurance and unemployment insurance benefits

1. Comply with current policies and regulations and pay to right beneficiaries.

2. Ensure the punctuality and sufficiency in payment

3. Simplify payment procedures.

4. Ensure the safety of cash payment

5. Manage the payment of social insurance and unemployment insurance benefits on the principles of consistency, openness and transparency.

Article 5. Funding sources and coverage of social insurance and unemployment insurance

1. By January 01, 1995, the State beget was allocated to pay:

Monthly social insurance benefits including pensions ( for officials and those working in the military); disability benefits and benefits for rubber workers; benefits for those under the Decision No.91 and Decision No. 613, benefits for occupation accidents and occupation diseases, and death benefits (both basic death benefits and dependent-based death benefits)

1.2. Lump-sum social insurance benefits including:

- Lump-sum death benefits upon resignation or death of the pensioner or beneficiary of monthly disability benefits or benefits for occupational accidents and occupational diseases.

- Funeral payments granted upon resignation or death of the pensioner or beneficiary of disability benefits, benefits under the Decision No.91 and 613, benefits for rubber workers and benefits for occupational accidents and diseases.

- Lump-sum social insurance benefits provided for pensioners or social insurance beneficiaries who move to reside overseas.

- Provision of rehabilitation or orthopedic devices for those suffering from occupational accidents and occupational diseases.

- Charges for work capacity assessment

- Region-based benefits

- Benefits prescribed in the Decision No.52.

1.3. Health insurance premiums of pensioners or beneficiaries of disability benefits, benefits for rubber workers and those suffering from occupation accidents and occupation diseases, and those prescribed in the Decision No.91 or 613.

2. From January 01 onwards, 1995, the social insurance funds shall be allocated to pay:

2.1. Pension funds and death benefit funds shall be allocated to pay:

a) Monthly compulsory social insurance benefits including pensions (for officials and those working in military); benefits for officials of communes, wards and districts; and death benefits (both basic death benefits and dependent-based death benefits).

b) Monthly voluntary social insurance benefits: pensions

c) Lump-sum social insurance benefit including:

- Compulsory social insurance benefits comprising: lump-sum pensions; lump-sum social insurance benefits, funeral payments, lump-sum death benefits; lump-sum region-based benefits.

- Voluntary social insurance benefits comprising: Lump-sum pensions, lump-sum social insurance benefits for those ineligible for monthly pension, lump-sum death benefits; funeral payment and lump-sum region-based benefits.

- Lump-sum social insurance benefits provided for pensioners or social insurance beneficiaries who move to reside overseas.

c) Health insurance premiums of pensioners, retired officials of communes, wards and districts who are receiving monthly social insurance benefits, elders of the age 80 or older receiving monthly death benefits.

2.2. Occupation accident and occupation disease funds under the Law on Occupational Health and Safety shall be allocated to pay:

a) Monthly benefits and benefits for those suffering from occupation accidents and occupation diseases

b) Lump-sum occupation accident and occupation disease benefits including: Costs for occupational injury and illness examination; medical expenses in case the worker actively takes medical examination and the examination result indicates that (s)he is eligible for social insurance benefits; lump-sum occupation accident and occupation disease benefits; lump-sum benefits in case of death due to occupation accidents and occupation diseases; assistances in living aids or orthopedic devices; occupation accident and occupation disease prevention funds (including occupational disease examination and treatment, functional rehabilitation, occupational hygiene for insured workers ); assistances in occupational changes for workers suffering from occupation accidents and occupation diseases ; costs of convalescence; and lump-sum benefits for beneficiaries of monthly occupation accident and occupation disease benefits who move to reside overseas.

c) Health insurance premiums of beneficiaries of monthly occupation accident and occupation disease benefits

2.3. Illness and maternity benefit funds shall be allocated to pay:

a) Illness, maternity and convalescence benefits

b) Health insurance premiums of workers suffering from illness on the list of long-term illness issued by the Ministry of Health; workers on maternity leave after birth delivery or adoption.

3. The unemployment insurance fund shall be allocates to pay:

3.1. Unemployment benefits

3.2. Subsidies on vocational training

3.3. Subsidies on career orientation and job introduction

3.4. Subsidies on advance vocational training for workers

3.5. Health insurance premiums of unemployment insurance beneficiaries

Article 6. Forms and records of social insurance benefit payment

1. Forms, books and records of social insurance benefit payment include:

All forms and records issued by ASSV enclosed herewith: Form1-CBH through 26-CBH; form 1-QLC through 5-QLC; and record S01-CBH prescribed in Annex 1 and 2 to this Regulation.

1.2. Accounting form Cxx-HD enclosed with the regulation on ASSV’s accounting issued together with the Circular No.178/2012/TT-BTC dated October 23, 2013 by the Ministry of Finance.

1.3. Forms xx-HSB issued by ASSV enclosed with the Decision No.636/QD-BHXH.

2. Forms and lists of pensioners and social insurance beneficiaries compiled and signed with digital signature and electrically transferred between social security authorities of all level and Postal authorities. Expenditures statements and data of the whole province managed by the Department of Social Security Administration or Department of Information Technology to ensure the confidentiality of expenditure data and electronic files under regulations of laws. The Director of the Social security authority of the province shall decide the appropriate date of compilation and transfer of such forms to ensure the payment to beneficiaries.

3. The aforesaid forms shall be given free of charge to employers, employees, beneficiaries under forms of printed copies, photocopies, typed and handwritten copies or electronic file downloaded from the social security authority’s website. According to the beneficiary’s demand, the postal authorities of the province shall provide beneficiaries with forms13 -HSB, 6-CBH, 16-CBH, 18-CBH and 19-CBH free of charge.

4. Pension books and social insurance benefit books shall not be mortgaged or pledged.

Chapter II

MANAGEMENT OF RECIPIENTS OF MONTHLY SOCIAL INSURANCE BENEFIT

Section 1. Levels of management

Article 7. Levels of management

1. Social Security Administration of Vietnam shall:

Organize, manage, provide guidance on management of pensioners and recipients of monthly social insurance benefit prescribed by the Law on Social insurance, the Law on Occupational hygiene and safety (except for workers receiving unemployment benefit).

2. Provincial social security authorities shall:

2.1. Manage pensioners and recipients of monthly social insurance benefit in their provinces.

2.2. Monthly update increase in number of beneficiaries and beneficiaries moving in from other provinces on the management program.

2.3. Update decrease in number of beneficiaries: beneficiaries who are transferred to other provinces, beneficiaries who are no longer eligible for benefit on the List of recipients and the management program.

2.4. Temporarily remove beneficiaries who do not receive monthly pension and social insurance benefits for more than 6 consecutive months from the List of recipients.

3. Social security authorities of districts shall:

3.1. Manage pensioners and recipients of monthly social insurance benefit in their districts.

3.2. Verify requests for provision of outstanding social insurance benefits in cash submitted by people who do not receive the benefits for 6 months or longer and are temporarily removed from the list of recipients.

3.3. Update decrease in number of beneficiaries in case of beneficiaries who are dead, beneficiaries who illegally emigrate, beneficiaries who are declared missing by court.

3.4. Update beneficiaries relocating within the same commune or district or province.

3.5. Update beneficiaries who switch over from receiving monthly social insurance benefit in cash to receiving that by wire transfer or vice versa; beneficiaries who change their personal bank accounts.

3.6. Update beneficiaries who do not receive monthly pension and social insurance benefits for more than 6 consecutive months.

Article 8. Beneficiary management methods

1. Each provincial social security authority shall sign a contract for management of beneficiaries and payment of social insurance benefits by post with the provincial post office according to the List and instructions of the social security authority.

2. Contents of management by the Post office:

2.1. Manage beneficiaries receive monthly social insurance benefit in cash and wire transfer.

2.2. Report decrease in number of beneficiaries in case of beneficiaries who are dead, beneficiaries who illegally emigrate, beneficiaries who are declared missing by court.

Article 9. Beneficiary database management

1. Social Security Administration of Vietnam shall:

Develop a software program for concentrated management of nationwide beneficiary data at Social Security Administration of Vietnam. These data shall be shared by relevant units.

2. Each provincial social security authority (payout department) shall:

2.1. Update data about pensioners and recipients of monthly social insurance benefit on the software program, which comprise their full names, dates of birth, genders, pictures, social security numbers, ID numbers, phone numbers (of beneficiaries and their relatives), email addresses (if any), residence addresses, personal bank accounts (if any), starting time, time of transfer to or from another province; adjustments, cancellations, suspension, resumption (if any).

2.2. Monthly update increase in number of beneficiaries in case of new beneficiaries, beneficiaries transferred from other provinces, beneficiaries who are eligible for resumption.

2.3. The Provincial social security authority or social security authorities of districts shall update changes in information of beneficiaries in Form 18-CBH on the management program, depending on the places where beneficiaries submit. The social security authority shall not pay if a beneficiary does not notify changes to his/her information and shall pay when information are fully supplemented.

2.4. Provide data about beneficiaries’ information (including those who receive monthly social insurance benefit in cash and wire transfer) for postal authorities for management of beneficiaries.

3. Postal authorities shall:

3.1. Instruct beneficiaries to update personal information on Form 18-CBH and send the forms to social security authorities.

3.2. Notify social security authorities of beneficiaries who do not notify changes to information; the social security authority shall issue and send Form 14-CBH to the postal authority; the postal authority shall send it to the beneficiary.

Section 2. BENEFICIARY MANAGEMENT PROCEDURES

Article 10. Procedures for notifying increase in number of beneficiaries and addition of beneficiaries who do not receive benefits for 6 months or more to the list of recipients

1. Provincial Social Security Authorities shall:

Every month, in consideration of dossiers on new beneficiaries, beneficiaries transferred from other provinces or relocated within the province, the payout department shall change the method of receiving pension or social insurance benefits from cash to wire transfer and vice versa (Form 9c-CBH); for beneficiaries who do not receive monthly social insurance benefit for 6 months or more (Form 10-CBH), issue List of additional recipients of monthly social insurance benefit (Form 11-CBH) and send to the provincial prost office and social security authorities of districts.

2. Social security authorities of districts shall:

2.1. Prepare Lists of resumed beneficiaries (Form 10-CBH) and send them to the provincial social security authority.

2.2. Manage beneficiaries according to Form 11-CBH sent by the provincial social security authority.

3. Postal authorities shall:

3.1. The provincial post office shall receive Form 11-CBH from the provincial social security authority and send it to postal authorities of districts.

3.2. Postal authorities of offices shall print out Form 11-CBH, monitor monthly increase in number of beneficiaries of social insurance benefits according to Form 11-CBH and post it at the payment offices.

Article 11. Procedures for notifying decrease in number of beneficiaries and temporary removal of beneficiaries who do not receive benefits for 6 months or more from the list of recipients

1. Postal authorities shall:

1.1. Postal authorities of districts shall compile a list of pensioners and recipients of monthly social insurance benefit who die, illegally emigrate, are declared missing by court (Form 9a-CBH), specify the reasons and send it to social security authorities of the same districts together with Form 18-CBH before the 20^th of the month.

1.2. The provincial postal authority shall receive Form 13-CBH from the provincial social security authority and send it to postal authorities of districts.

1.3. The postal authority of each district shall print form 13-CBH and post it at the payment offices.

1.4. The postal authority of each district receive Form 14-CBH from the social security authority of the district and send it to beneficiaries within 05 working days from the day on which it is received.

2. Tasks of social security authorities of districts

2.1. Monthly:

- Complete Form 9b-CBH and send it to the provincial social security authority according to Form 9a-CBH sent by the postal authority of the district.

- Complete Form 7-CBH and send it to provincial social security authority and enter information in book S01-CBH according to Form C72a-HD, C72b-HD, C72c-HD or C72e-HD for beneficiaries who do not receive benefits for more than 6 consecutive months.

- Complete Form 9c-CBH and send it to the provincial social security authority according to Forms 18-CBH submitted by beneficiaries.

For beneficiaries moving from one district to another within the same province, issue Form 77-HD which will be submitted to the social security authority of the district to which the beneficiary is transferred.

2.2. Monitor according to data in Form 13-CBH sent by the provincial social security authority.

2.3. Issue Form 14-CBH in case of temporary removal of beneficiaries from the List of recipients and send it to the postal authority of the district which will send the Form to beneficiaries.

3. Each provincial social security authority (payout department) shall:

3.1. Monthly update decreases in number of beneficiaries the following cases: a beneficiary moves to another province; a beneficiary receives a decision to terminate provision of social insurance benefits; the social insurance benefit period expires; Complete Form 13-CBH and send it to social security authorities of districts and the provincial postal authority according to Form 9b-CBH and Form 9c-CBH.

3.2. Monthly, according to the decision on adjustments to monthly pension and social insurance benefits, compile a list of adjustments to monthly social insurance benefit (Form 12-CBH) and send it to the provincial postal authority which will send it to postal authorities of districts and social security authorities of districts.

3.3. Prepare monthly reports on increases and decreases in monthly pension and social insurance benefits (Form 3-CBH) in the province and send it to finance and planning department for integration into the quarterly financial statement.

Article 12. Responsibility of social security authorities and postal authorities for beneficiary management

1. Provincial social security authorities shall:

1.1. Request provincial postal authorities to develop specific plans and solutions for management of recipients of monthly social insurance benefit (both in cash and by wire transfer) in accordance with regulations of law and Social Security Administration of Vietnam; monitor implementation of plans and solutions developed by postal authorities; cooperate in resolving issues.

1.2. Instruct social security authorities of districts to cooperate with postal authorities in updating information about recipients of monthly social insurance benefit in their provinces, especially those who receive social insurance benefits by wire transfer, beneficiaries of monthly death benefits, beneficiaries authorized by other persons.

2. Social security authorities of districts shall:

2.1. Cooperate with postal authorities in updating information about recipients of monthly social insurance benefit in their districts in accordance with instructions of the provincial social security authority specified in Point 1.2 Clause 1 of this Article.

2.2. Promptly withdraw incorrect and overpaid amounts. Incorrect and overpaid amounts because of late notification for which postal authorities are responsible, postal authorities shall return such amounts to social insurance fund.

3. Postal authorities shall:

3.1. Organize management of beneficiaries in accordance with the contract between the provincial social security authority and the provincial postal authority.

3.2. Take measures for closely managing local recipients of monthly social insurance benefit (including those who receive monthly social insurance benefit in cash and wire transfer), update information about beneficiaries who die, illegally emigrate and are declared missing by court.

3.3. Sign contracts with the People’s Committees, police authorities of communes, courts of districts, chiefs of neighborhoods and villages for supply of information about beneficiaries who die, move, illegally emigrate or are missing.

3.4. Postal authorities shall update information about local recipients of monthly social insurance benefit and send annual notification to social security authorities, especially those especially those who receive social insurance benefits by wire transfer, beneficiaries of monthly death benefits, beneficiaries authorized by other persons.

Where a recipient has moved to another province, the verification by the postal authority of such province is required.

3.5. Postal authorities of districts shall promptly withdraw amounts that are incorrectly paid or overpaid or at the request of competent authorities to return them to social insurance fund. The postal authority shall reimburse the social insurance fund for unrecoverable amounts.

3.6. In case of an issue that cannot be resolved by the postal authority, a notice shall be promptly sent to the social security authority.

3.7. The postal authority of the district shall return the social insurance card to the beneficiary within 03 working days from the day on which it is received from the social security authority; receive health insurance cards from beneficiaries who wish to have them replaced at payment offices and send them to the social insurance of the district within 03 working days from the date of receipt; verify health insurance cards at the request of the social security authority (it is required to keep a log of social insurance cards received). If health insurance cards cannot be returned to the beneficiaries, the postal authority shall immediately notify the social security authority of the reasons and shall reimburse the cost of medical services incurred by the beneficiaries.

3.8. The postal authority of the district shall cooperate with the social security authority of the same district to verify information about the beneficiaries at the request of the social security authority. If fraud is suspected during the process of paying monthly pension and social insurance benefits, the social insurance must be promptly notified in writing.

3.9. Postal authorities shall instruct beneficiaries to implement regulations on beneficiary management and payment of social insurance benefits.

Article 13. Responsibility of beneficiaries and persons authorized by beneficiaries

1. Responsibility of beneficiaries:

1.1. In case of change to a beneficiary’s information such as his/her phone number, phone number of a relative, residence address, receive method, receipt address, the beneficiary shall complete Form 18-CBH and submit it to the paying agent or the social security authority of the province or district. If the social security authority is not informed of change to a beneficiary’s information as prescribed, provision of social insurance benefits shall be suspended until information is fully supplemented.

1.2. In case the address where monthly pension or social insurance benefits is changed within a province, the beneficiary shall complete Form 18-CBH and send it to the paying agent or the social security authority of the district. Where a person receiving monthly pension and social insurance benefits plus region-based benefits moves to another administrative division that also has region-based benefits, Form 18-CBH shall be submitted together with 01 photocopy and the original family register shall be presented for comparison.

2. The beneficiary authorized by a beneficiary shall promptly notify the postal authority or social security authority if the beneficiary dies or moves and thus stops receiving social insurance benefits specified in Article 64 of the Law on Social insurance.

Chapter III

ORGANIZATION OF PROVISION OF SOCIAL INSURANCE BENEFITS AND UNEMPLOYMENT INSURANCE BENEFITS

Section 1. Levels of management

Article 14. Levels of management

1. Provincial social security authorities shall provide:

1.1. Sickness benefit, maternity benefit, convalescence benefit for workers of employers under the management of provincial social security authorities;

1.2. Lump sum benefits for occupational accidents and occupational diseases; lump sum benefits for occupational accidents and occupational diseases that result in deaths; payment for orthopedic and rehabilitation devices; subsidies for career change of workers who return to work after occupational accidents and occupational diseases for employers under the management of the provincial social security authority;

1.3. Payment for assessment of injuries and sickness; payment for assessment of work capacity reduction and eligibility for social insurance benefits;

1.4. Lump sum payment upon retirement and outstanding benefits of previous months at the provincial social security authority; lump sum social insurance benefits for people who move to reside overseas while receiving monthly social insurance benefit;

1.5. Social insurance benefits for workers who stop paying social insurance, then voluntarily resume the social insurance payment and resign before giving birth or adopting and wish to receive social insurance benefits at the provincial social security authority;

1.6. Subsidies for vocational training for vocational training institutions; subsidies for refresher courses for employers under the management of the provincial social security authority.

1.7. Record monthly revenues and expenses from social insurance premiums paid by beneficiaries.

2. Social security authorities of districts shall provide:

2.1. Sickness benefit, maternity benefit (including convalescence after sick leave, maternity leave and recovery after an occupational accident or occupational disease) for workers; subsidies for prevention of occupational accidents and occupational diseases; subsidies for career change of workers who return to work after occupational accidents and occupational diseases for employers under the management of the social security authority of districts;

2.2. Social insurance benefits for workers who stop paying social insurance, then voluntarily resume the social insurance payment and resign before giving birth or adopting;

2.3. Refresher course subsidies for employers under the management of the social security authority of districts;

2.4. Lump sum social insurance benefits for people who move to reside overseas while receiving monthly social insurance benefit; lump sum social insurance benefits for beneficiaries who submit Form 16-CBH and Form 19-CBH to social security authorities of districts.

2.5. Record monthly revenues and expenses from social insurance premiums paid by beneficiaries.

3. Provincial social security authorities shall contracts for beneficiary management and provision of social insurance benefits by post (Form 15-CBH) with provincial postal authorities to provide:

3.1. Monthly pension and social insurance benefits;

3.2. Lump sum social insurance benefits for beneficiaries approved by the provincial social security authority and social security authorities of districts (except for those specified in Clause 1 and Clause 2 of this Article), which comprise subsidies on funeral, death benefits, region-based benefits, lump sum social insurance benefits, lump sum pension;

3.3. Unemployment benefit.

Article 15. Provision methods

1. Provincial social security authorities and social security authorities of districts shall select appropriate methods for provision of sickness benefit, maternity benefit, convalescence benefit according to local conditions and management requirements. To be particular:

1.1. Via employers;

1.2. Via workers’ personal bank accounts;

1.3. In cash (for workers who do not have bank accounts and have not received benefit from their employers and their employers have returned the benefit to social security authorities).

2. Provincial social security authorities and social security authorities of districts shall provide the social insurance benefits specified in Clause 1 and Clause 2 Article 14 in cash or by wire transfer; benefit for employers and vocational education institutions shall be transferred to their bank accounts (cash is not permitted).

3. Provincial postal authorities shall provide social insurance benefits and unemployment insurance benefits for beneficiaries under contracts with provincial social security authorities specified in Clause 3 Article 14 either:

3.1. by wire transfer; or

3.2. in cash.

Article 16. Organization of payment and bookkeeping

1. Social Security Administration of Vietnam shall:

1.1. Organize, manage, provide guidance on provision and bookkeeping of social insurance benefits and unemployment insurance benefits prescribed by the Law on Social insurance, Law on Employment and Law on Occupational hygiene and safety.

1.2. Integrate records on provision of social insurance, unemployment insurance benefits by provincial social security authorities serving social insurance fund management and reporting. To be specific:

- Prepare quarterly reports using Forms 1-QLC, 2a-QLC, 2b-QLC, 4a-QLC, 4b-QLC and 5-QLC.

- Prepare annual reports using Form 3-QLC.

2. Provincial Social Security Authorities shall:

2.1. Assume full responsibility for management, management, and provision of guidance on provision and bookkeeping of social insurance benefits and unemployment insurance benefits in their provinces in accordance with regulations of law and Social Security Administration of Vietnam.

2.2. Prepare statements of provision of social insurance and unemployment insurance benefits in the whole provinces (according to the quarterly and annual report templates provided by Social Security Administration of Vietnam).

2.3. Sign contracts (Form 15-CBH) with provincial postal authorities to provide monthly social insurance benefit and unemployment benefits for beneficiaries in cash and by wire transfer; provide lump sum social insurance benefits in accordance with Clause 3 Article 14.

2.4. Directly provide and do bookkeeping of social insurance benefits in accordance with Clause 1 Article 14.

3. Social security authorities of districts shall:

3.1. Pay pension and social insurance benefits in their districts via the postal system.

3.2. Prepare statements of provision of social insurance benefits in the whole districts (according to the quarterly and annual report templates provided by Social Security Administration of Vietnam).

3.3. Directly provide social insurance benefits in accordance with Clause 2 Article 14.

3.4. Receive and process Forms 19-CBH, provide social insurance benefits for beneficiaries removed from the List of recipients for 6 months or longer.

3.5. Deduct pension and social insurance benefits of beneficiaries as instructed by the issuers of deduction decisions specified in Section 6.

Section 2. PROCEDURES FOR PROVISION OF MONTHLY SOCIAL INSURANCE BENEFIT

Article 17. Responsibility of provincial social security authorities

1. The payout department shall:

1.1. Compile monthly payment lists and reports:

a) According to the List of payment offices submitted by social security authorities of districts; receiving addresses of new beneficiaries and beneficiaries moved in from other areas; according to Forms 7-CBH, 9b-CBH, 9c-CBH, 10-CBH submitted by social security authorities of districts, increase and decrease in number of beneficiaries, and adjustments to benefit levels decided by the provincial social security authority and the last month’s payment list, prepare: List of provision of monthly social insurance benefit and pension (Form C72a-HD or C72c-HD or C72b-HD); Total provision of monthly social insurance benefit (Form 2-CBH); Report on increase/decrease of monthly social insurance benefit and pension 3-CBH); Report on health insurance premiums paid for recipients of monthly social insurance benefit and pension (Form 11-CBH); List of adjusted monthly benefits (Form 12-CBH); List of reduced social insurance benefits (Form 13-CBH).

According to the payment schedule, the provincial social security authority shall specify deadlines for sending the said documents to social security authorities of districts and the provincial postal authority before the 30^th of the month to ensure punctuality of funding.

b) Prepare requests for provision of outstanding monthly social insurance benefit (Form 17-CBH) for moving in beneficiaries.

c) Annually prepare a list of recipients of monthly social insurance benefit and pension (Form 8-CBH) and annual report on health insurance premiums paid for recipients of monthly social insurance benefit and unemployment benefit (Form 5-CBH); keep 01 copy and transfer 01 copy of the annual statement to the Planning and Finance Department.

1.2. Transfer Forms 2-CBH, 3-CBH and 5-CBH to the Planning and Finance Department.

1.3. Transfer Form 5-CBH to revenue department for comparison.

1.4. Use digital signature to transfer Forms 2-CBH, 11-CBH, 12-CBH, 13-CBH, C72a-HD or C72b-HD and C72c-HD to the provincial postal authority and social security authorities of districts.

1.5. Remove expired beneficiaries from the List of recipients.

2. Planning and Finance Department shall:

2.1. Receive documents transferred by the payout department and:

a) Prepare Form 2-CBH to provide funding for the provincial postal authority to transfer money by wire transfer 4 days before the payment date. Prepare and send Form 1a-CBH to the provincial postal authority and Form 1b-CBH to postal authorities of districts.

b) Prepare Form 3-CBH to monitor additional and removed beneficiaries in the month, which is closed together with quarterly statements.

c) Prepare Form 5-CBH to monitor revenues and spending from social insurance premiums, which is closed together with quarterly and annual statements.

d) Prepare Form 8-CBH, which is closed together with annual statements.

2.2. Pay beneficiaries who wish to receive benefits at the provincial social security authority according to Form 17-CBH.

2.3. Withdraw incorrect payments and compile a list of withdrawn payments (Form C75-HD); compile a list of withdrawn payments in the whole province (Form C76-HD).

2.4. Send a statement of payments to recipients of monthly social insurance benefit by wire transfer to the provincial postal authority.

Send a statement of payments to recipients of monthly social insurance benefit by wire transfer to the provincial postal authority according to Forms C72a-CBH, C72b-CBH, C72c-CBH which bear the signatures of officials of the postal authority and Forms C74-HD and 7-CBH (if any).

2.5. Reimbursing the provincial postal authority for payment cost

a) According to Form C67-HD sent by the provincial postal authority, compare and verify the amounts paid by the postal authority according to Form C74-HD sent by social security authorities of districts and Form C74-HD of the provincial social security authority; calculate payment cost according to prescribed ratios.

b) Notify the provincial postal authority of the payment cost of for the provincial postal authority to make out a financial invoice for the payment cost.

c) Upon receipt of such invoice, the provincial social security authority shall transfer the payment cost to the account of the provincial postal authority.

2.6. Prepare monthly reports on provided social insurance benefits (Form 4-CBH).

2.7. Do bookkeeping as prescribed.

Article 18. Responsibility of social security authorities of districts

1. Paying beneficiaries

1.1. Notify beneficiaries and pay beneficiaries according to Form 17-CBH sent by the provincial social security authority specified in Point 1.1.b Clause 1 of Article 17.

1.2. Where a beneficiary has not received the monthly social insurance benefit or pension from the postal authority and wishes to receive it before the social security authority of the district submits a report on unreceived amounts to the provincial social security authority, the social security authority of the district shall check the List of recipients (Form C72a-HD, C72c-HD), Form C74-HD, Form 7-CBH (completed by the postal authority of the district). If they do not bear the beneficiary’s signature, the social security authority of the district shall issue a payment note, requests the beneficiary to sign it and Form 7-CBH (“Note” column).

2. Monthly prepare, print and sign Form 5-CBH to record revenues and expenses from health insurance premiums.

3. Organization of payment and bookkeeping

3.1. The postal authority of the district shall pay recipients of monthly social insurance benefit and pension in cash via the postal system within the first 10 days of the month.

3.2. The social security authority of the district shall prepare a statement of monthly social insurance benefit paid in cash by the postal authority of the district:

a) Prepare Form 7-CBH and send it to the provincial social security authority according to Form C72a-HD (or C72c-HD), Form C72b-HD, Form 7-CBH sent by the postal authority of the same district. Pay outstanding monthly benefits according to Section III of Form 7-CBH; Prepare notices of temporary removal from the List of recipients (Form 14-CBH) and send them to the postal authority of the same district for transfer to beneficiaries temporarily removed from the List of recipients.

b) Compare Form C74-HD and Form 7-CBH sent by the postal authority of the district with Form 1-CBH sent by the provincial social security authority as the basis for payment. Send 01 copy of Form C74-HD, which was sent to the postal authority of the district, to the provincial social security authority as the basis for reimbursing the provincial postal authority for payment costs.

c) Prepare monthly reports Form 4-CBH; do bookkeeping as prescribed.

4. Withdrawal of incorrect payments

Monthly withdraw incorrect payments, prepare and send Form C75-HD to the provincial social security authority according to Form 12-CBH, Form 13-CBH, withdrawal decisions and incorrect payments.

5. Prepare a consolidated list of payment offices and send it to the provincial social security authority (payout department).

Article 1. Responsibility of postal authorities

1. Pay social insurance benefits in accordance with the contract (Form 15-CBH). The provincial postal authority shall instruct postal authorities of districts to implement the contract.

2. Provincial postal authority shall:

2.1. According to Form 2-CBH sent by the provincial social security authority, the provincial postal authority shall notify the provincial social security authority of the receipt of money and transfer money to postal authorities of districts for punctual payment to beneficiaries.

2.2. Transfer data on Forms 2-CBH, 11-CBH, 12-CBH, 13-CBH, C72a-HD or C72b-HD and C72c-HD sent by the provincial social security authority to postal authorities of districts.

2.3. Pay monthly social insurance benefit by wire transfer

a) The provincial postal authority shall transfer money to beneficiaries’ accounts right after the List of recipients and money is received from the provincial social security authority, Within the next working day at the latest.

b) Where money cannot be transferred to a beneficiary’s account because of incorrect information such as bank account, bank name, account holder’s name):

- The provincial postal authority shall contact the beneficiary to re-obtain information and send a written notification to the provincial social security authority of the beneficiary’s account.

- The provincial social security authority shall rectify the beneficiary’s information on the software program and send a notice of rectified information to the provincial postal authority. After such notice is received, the provincial postal authority shall transfer money to the beneficiary’s account according to rectified information.

c) According to the number of unpaid beneficiaries and unreceived amounts (because of incorrect information), the postal authority shall prepare and send Form 7-CBH together with Form C74-HD to the provincial social security authority.

2.4. Pay beneficiaries according to documents about payment of card issuance fees.

2.5. Pay transfer cost (if any) to the bank.

2.6. Prepare a statement of amounts transferred to beneficiaries' accounts.

a) After money is transferred to beneficiaries' accounts, the Director of the provincial postal authority shall sign the List of recipients (Forms C72a-CBH, C72b-CBH and C72c-CBH).

b) After 3 days from the day on which funding is provided, prepare a statement of amounts paid to beneficiaries by wire transfer (Form C74-HD) and send it together with Form 7-CBH to the provincial social security authority.

2.7. Payment cost reimbursement

a) After payments are made by postal authorities of districts, statement Form C74-HD shall be sent to postal authorities of districts and the provincial postal authority.

b) According to the amounts of monthly social insurance benefit paid, the provincial postal authority shall make out Form C67-HD and send it to the provincial social security authority.

c) After receiving the receipt notice from the provincial social security authority, the provincial postal authority shall make out an invoice for payment cost and send it to the provincial social security authority, which will transfer the payment to the account of the provincial postal authority.

3. The postal authority of each district shall:

3.1. Prepare and send lists of payment offices to the social security authority of the district. Any change to payment offices shall be promptly notified to the social security authority of the district. Pension books shall be given to new beneficiaries and beneficiaries who have used up their pension books.

3.2. Receive Forms 14-CBH from the social security authority of the district and send them to beneficiaries.

3.3. Print the following Forms:

a) Forms 11-CBH, 12-CBH, 13-CBH which are put up at payment offices.

b) Form C72a-HD or C72c-HD, Form C72b-HD.

3.4. Pay cash to beneficiaries at payment offices:

a) Check the ID card or another ID paper bearing the beneficiary’s picture before paying; request the beneficiary to sign Form C72a-HD or C72c-HD and Form C72b-HD. The ID paper bearing the beneficiary’s picture is not required if the beneficiary’s picture or the picture of the person authorized by the beneficiary is available on the software program. Payment shall be made if the picture matches the beneficiary or the authorized person.

b) The official which gives the payment shall write the amount of payment and sign Form 6-CBH, then give it to the beneficiary.

c) If the beneficiary of monthly social insurance benefit or pension is too old or sick to receive the money at the payment office and cannot authorize another person to receive it, an official of the postal authority of the district shall pay at such beneficiary’s residence.

d) Where a person is authorized by the beneficiary to receive the money: Before paying, check the authorized person’s ID card or another ID paper bearing his/her picture and the pension book; retain Form 13-HSB or authorization contract until the last payment is made, submit them together with Form C72a-HD or C72c-HD, Form C72b-HD to the social security authority of the district.

dd) Where the beneficiary receives monthly social insurance benefit or pension at to another payment office within the system of the postal authority and does not directly sign the List of recipients, the postal authority shall request the beneficiary to present his/her .ID card or another ID paper bearing his/her picture and the pension book; compare with the List of recipients; pay the beneficiary according to the List of recipients; request the beneficiary to sign Form 20-CBH; the official that makes the payment shall sign the pension book; Form 20-CBH shall be sent to the original payment office according to the List compiled by the social security authority.

e) The postal authority shall finish paying monthly social insurance benefit to beneficiaries within the first 10 days of the month.

3.5. Payment cost reimbursement

a) Every month, within 3 days from the day on which social insurance benefits are fully paid (after the 10^th of the month), the postal authority of the district shall make out a statement (Form C74-HD).

b) According to the number of unpaid beneficiaries and unreceived amounts on Forms C72a-HD, C72b-HD and C72c-HD, the postal authority of the district shall prepare Form 7-CBH and send it together with Form C74-HD to the social security authority of the district.

c) Send Forms C72a-HD (or C72c-HD), C72b-HD, 31-CBH and 20-CBH bearing the beneficiaries’ signatures together with Form C74-HD and unpaid amounts to the social security authority of the district.

d) Withdrawal of incorrect payments, Monthly withdraw incorrect payments, prepare and send Form C75-HD together with the withdrawn amounts to the social security authority according to Form 12-CBH, Form 13-CBH and withdrawal decisions. If the postal authority is responsible for an incorrect payment, the postal authority shall reimburse the amount to social insurance fund within 02 days from the day on which Form 12-CBH, Form 13-CBH and withdrawal decisions are received.

4. Apart from payment cost which is reimbursed by the social security authority under the concluded contract, the postal authority shall not collect any fees from beneficiaries.

Article 20. Responsibility of beneficiaries

1. Beneficiaries receiving monthly social insurance benefit in cash shall:

1.1. Monthly receive social insurance benefit at the payment office notified by the paying agent or social insurance authority.

a) Present the ID card or an ID paper bearing the beneficiary’s picture, or a certification of loss of ID card issued by the police authority of the commune where the beneficiary resides, and sign the List of recipients. The ID paper bearing the beneficiary’s or authorized person’s picture is not required if the picture is available on the software program.

b) Present and keep the pension book.

1.2. The beneficiary may go to another payment office of the postal authority and sign Form 20-CBH.

1.3. In the month, if the beneficiary has not received pension or social insurance benefit at the paying agent and wishes to receive the money before the social security authority of the district submit a report on unreceived amounts to the provincial social security authority, the beneficiary shall go to the social security authority of the district and sign Form 7-CBH and the payment note to receive the money.

1.4. If another person is authorized by the beneficiary, the beneficiary shall make out Form 13-HSB or an authorization contract as prescribed by law.

1.5. Authorized person of a beneficiary who has no or limited legal capacity shall be his/her guardian as prescribed by civil laws. Authorized person of a recipient of monthly death benefit aged under 15 shall be his/her guardian.

1.6. The authorized person shall receive monthly social insurance benefit at the paying agent, submit the letter of attorney or document proving the guardian’s status or authorization contract, presents the ID card or an ID paper bearing his/her picture, the pension book. Notify the social insurance authority when the beneficiary dies or is suspended from receiving monthly social insurance benefit as prescribed; take responsibility for failure to comply and reimburse the social insurance fund.

Where a beneficiary who has no or limited legal capacity leaves his/her residence, his/her guardian shall request a court to issue a missing notice as prescribed by law. Where the beneficiary is declared missing by the court, his/her guardian shall notify the paying agent or take responsibility and reimburse the social insurance fund for failure to do so.

2. Beneficiaries receiving monthly social insurance benefit by wire transfer:

2.1. A new beneficiary or a beneficiary moving in from another province who wishes to receive money by wire transfer, a pensioner or recipient of monthly social insurance benefit who wishes to switch over from receiving the money in cash to wire transfer may choose the most convenient Vietnamese bank in the province to open a personal account and register the account number and the bank where it is opened with the social insurance authority. A beneficiary who already has a personal bank account shall complete Form 18-CBH (or Form 01 enclosed with Decision No. 999/QĐ-BHXH dated September 24, 2015).

2.2. The beneficiary shall submit documents proving ATM issuance fee provided by the bank where the ATM account is opened to the provincial postal authority or postal authority of the district where the account is registered or Form 18-CBH is submitted; the fee for transfer money to the beneficiary’s account shall be paid by the postal authority; the annual account service fee shall be paid by the beneficiary.

3. The pensioner or recipient of monthly social insurance benefit who is too old or sick to receive the money at the payment office and cannot authorize another person to receive it shall notify the social security authority of the district or postal authority of the district in order to receive money at his/her residence.

4. A pensioner or recipient of monthly social insurance benefit who illegally emigrates, is declared missing by court, or receives social insurance benefit against the law shall be suspended from receiving pension or monthly social insurance benefit as prescribed in Article 64 of the Law on Social insurance.

Article 21. Beneficiaries-related procedures

1. Receipt of unpaid pension, resumption of monthly social insurance benefit:

1.1. The beneficiary shall complete Form 19-CBH and submit it at the social security authority of the district.

1.2. The social security authority of the district shall compare it with Form 72a-HD (or 72c-HD) or Form S01-CBH, give a confirmation in Form 19-CBH, issue a payment note and pay the beneficiary not later than the working day succeeding the day on which Form 19-CBH is submitted. If the beneficiary is added to the list of recipients after the beneficiary is paid, Form 10-CBH shall be completed and sent to the provincial social security authority.

1.3. The beneficiary shall receive money at the social security authority of the district within the day or the working day succeeding the day on which Form 19-CBH is submitted.

2. Beneficiaries who switch over from receiving monthly social insurance benefit in cash to receiving it by wire transfer or vice versa or change their accounts or receiving addresses within the province.

2.1. Document submission:

a) The beneficiary shall complete Form 18-CBH, which specifies the account number, bank, or receiving address, and submit it to the paying agent or the social security authority of the district. Where a pensioner or recipient of monthly social insurance benefit plus region-based benefit moves to another administrative division that also has region-based benefit, 01 photocopy of the family register and the original shall be presented for comparison.

b). The beneficiary shall submit documents about ATM issuance fee (if any) to the provincial postal authority or postal authority of the district as prescribed in Clause 2 Article 20.

2.2. Procedures:

a) The social security authority of the district shall receive the application from the beneficiary or the paying agent, complete and send Form 9c-CBH to the provincial social security authority.

B) The social security authority of the province shall change the receiving method or receiving place accordingly. If the beneficiary submits the application before the 20^th of the month, the social insurance authority shall adjust the next month’s List of recipients; if the application is submitted after the 20^th, the List of recipients of the month after the next month shall be adjusted.

c) When the provincial postal authority or postal authority of the district shall pay cash to the beneficiary upon receipt of ATM fee collection document.

2.3. Giving result:

a) The beneficiary shall receive ATM fee at the provincial postal authority or postal authority of the district (where ATM fee collection document is submitted) within the day.

b) If the beneficiary submits the application before the 20^th of the month, the new receiving method or address shall apply from the next month; If the beneficiary submits the application after the 20^th of the month, the new receiving method or address shall apply from the month after the next month.

3. Authorizing receipt of pension or social insurance benefit

3.1. The beneficiary shall make out Form 13-HSB or an authorization contract as prescribed by law and obtain a confirmation:

a) from the local authority if the beneficiary is residing in Vietnam;

b) from the local authority or another competent authority if the beneficiary has been taken into police custody or is serving an imprisonment sentence;

c) from the Vietnamese embassy or diplomatic mission or the host country’s local authority if the beneficiary is living overseas (documents in foreign languages must be enclosed with Vietnamese translations provided by a notary’s office).

d) The validity period of the letter of attorney shall be agreed between the beneficiary and the authorized person, or 01 year as prescribed by the Civil Code if it is not mentioned.

e) The authorized person shall submit Form 13-HSB or the authorization contract to the paying agent, presents his/her ID card or another ID paper bearing his/her picture, and sign the List of recipient. Where a recipient of monthly social insurance benefit illegally emigrates, is declared missing or dead by court, or receives social insurance benefit against the law, the authorized person shall promptly notify the paying agent or the social security authority of the district, or return the money and take responsibility as prescribed by law for failure to do so.

3.2. Procedures:

a) The paying agent shall receive Form 13-HSB or the authorization contract, verify the ID card or another ID paper bearing his/her picture, and pay the authorized person.

b) The paying agent shall retain Form 13-HSB or the authorization contract until the authorization period expires, then submit them to the social security authority of the district.

4. Where a beneficiary has died without fully receiving previous months’ pension or social insurance benefit

4.1. The beneficiary’s relative shall submit Form 16-CBH which is certified by the local authority to the social security authority of the district.

4.2. The social security authority of the district shall receive Form 16-CBH together with the death certificate, verify them, and pay the beneficiary’s relative not later than the working day succeeding the day on which Form 16-CBH is submitted.

4.3. The beneficiary’s relative shall receive the money at the social security authority of the district within the day or the succeeding working day.

Section 3. PROCEDURES FOR PROVISION OF LUMP SUM SOCIAL INSURANCE BENEFITS

Article 22. Social insurance authorities providing lump sum social insurance benefits

1. Responsibility of provincial social security authorities

1.1. The payout department shall:

a) Compile a List of recipients of lump-sum social insurance payout (Forms 21A-HSB and 21B-HSB) according to contents of Article 14, and transfer it to:

- Planning and finance department: Forms 21A-HSB and 21B-HSB (extracted from the list of the provincial social security authority) and decisions on provision of lump-sum social insurance payout; Forms 21A-HSB and 21B-HSB (extracted from the lists of social security authorities of districts).

- Social security authorities of districts: Forms 21A-HSB and 21B-HSB (extracted from the lists social security authorities of districts and decisions on provision of lump-sum social insurance payout) bearing digital signatures.

b) Regarding a pensioner moving in from another province where the decision on monthly pension includes lump sum benefit upon retirement and lump sum region-based benefit payable by the provincial social security authority: the payout department shall photocopy the decision (Form 07A-HSB) and transfer it to the planning and finance department or social security authority of the district.

c) Receive from Departments of Labor, War Invalids and Social Affairs decisions on subsidies for career change for workers suffering from occupational accidents or occupational diseases; provision of occupational disease examination or treatment; work capacity restoration; training in occupational hygiene and safety; documents about investigations into occupational accidents – occupational diseases at the request of social insurance authorities, compare the subsidy requirements and levels, and transfer them to the planning and finance department within 03 working days from the receipt of such decisions.

1.2. Planning and finance department shall:

a) According to Forms 21A-HSB and 21B-HSB transferred by the payout department and the List of recipients of lump-sum social insurance payout approved by the social security authority of the district:

- Verify and transfer money to the social security authority of the district.

- Pay the recipients of lump-sum social insurance payout (according to the list of the provincial social security authority).

- Keep a log of the amounts payable, paid amounts and unpaid amounts (Form S84-HD); each type of lump-sum social insurance payout shall be monitored on a separate page.

b) Monitor the quantity of recipients and previous year’s unpaid social insurance payout.

Receive Forms 19-CBH from beneficiaries who have not received lump sum payout, compare them to logbook S33-H, pay them within the day or the next working day.

c) Pay medical assessment charges according to invoices for workers and their relatives who are eligible for social insurance benefits.

d) Transfer money to the employer within 02 working days from the day on which documents are received according to decisions of the Department of Labor, War Invalids and Social Affairs transferred by the payout department.

dd) Withdraw incorrect payments and complete Form C75-HD.

According to Form C75-HD sent by the social security authority of the district and the list compiled by the provincial social security authority, complete Form C76-HD.

e) Do bookkeeping and prepare reports as prescribed.

2. Social security authorities of districts shall:

2.1. Receive Forms 21A-HSB, Forms 21B-HSB and decisions on provision of lump-sum social insurance payout, notes of adjustments to lump sum region-based benefits from the provincial social security authority, print the lists to issue payment notes to beneficiaries within the day.

2.2. Pay lump-sum social insurance payout to beneficiaries prescribed the list of recipients of lump-sum social insurance payout approved by the social security authority of the district.

2.3. Pay medical assessment charges according to invoices for workers and their relatives who are eligible for social insurance benefits.

2.4. Keep a log of the amounts of lump-sum social insurance payout payable and paid (Form S84-HD).

Receive Forms 19-CBH from beneficiaries who have not received lump sum payout, compare them to logbook S84-HD, pay them within the day or the next working day.

2.5. Withdraw incorrect payments and complete Form C75-HD.

2.6. Do bookkeeping and prepare reports as prescribed.

Article 23. Paying lump-sum social insurance payout via postal authorities

1. Responsibility of provincial social security authorities

1.1. The payout department shall:

- Daily complete Forms 21A-HSB and 21B-HSB for recipients of lump-sum social insurance payout approved by the provincial social security authority. The list of recipients receiving by wire transfer shall specify the account numbers and banks. Transfer 01 copy to the planning and finance department and a digitally signed copy to the provincial postal authority.

- Transfer processed documents to the provincial postal authority which will send them the postal authorities of districts for payment. It is required to keep a log of transferred documents.

1.2. Planning and finance department shall:

a) Transfer money to the provincial postal authority according to Forms 21A-HSB and 21B-HSB and the List of recipients of lump-sum social insurance payout approved by the social security authority of the district.

b) Complete Form 22-CBH on the 5^th every month.

Compile a list of recipients who have not received previous months’ payout and send it to the postal authority of the district for paying them.

c) Reimburse the provincial postal authority of payment cost according to Form 22-CBH and Form C67-HD.

d) Do bookkeeping and prepare reports as prescribed.

2. Social security authorities of districts shall:

- Daily compile a List of recipients of lump-sum social insurance payout, transfer data to the postal authority of the district for payment and to the provincial social security authority for transfer money to the provincial postal authority.

- Transfer processed documents to the postal authorities of districts for paying beneficiaries. It is required to keep a log of transferred documents.

3. The provincial postal authority shall:

3.1. Transfer money to postal authorities of districts to pay lump-sum social insurance payout in cash to beneficiaries.

3.2. Directly transfer money to beneficiaries’ accounts

a) Lump-sum social insurance payout shall be transferred to the beneficiary’s account within the day or the working day succeeding the day on which the List transferred by the provincial social security authority is received. Send processed documents to the recipients’ residences and request them to confirm the receipt.

b) Inform the provincial social security authority of beneficiaries who are not paid because of incorrect information. Received rectified information from the provincial social security authority (payout department) and transfer money to the beneficiaries’ accounts.

3.3. Transfer of statements of lump-sum social insurance payout to the provincial postal authority and postal authorities of districts:

On the 5^th every month, complete Form 22-CBH and send it to the provincial social security authority together with Form 21A-HSB, Form 21B-HSB and lists of recipients of lump-sum social insurance payout compiled by social security authorities of districts bearing recipients’ signatures, list of recipients paid by wire transferred certified by the Director of the provincial postal authority or Form 20-CBH and confirmation of receipt of adequate documents.

4. Postal authorities of districts shall:

4.1. Pay lump-sum social insurance payout in cash to beneficiaries:

- Pay beneficiaries at offices of postal authorities of districts according to Form 21A-HSB, Form 21B-HSB and lists of recipients of lump-sum social insurance payout compiled by social security authorities of districts and transferred by the provincial postal authority and social security authorities of districts. Request the recipients to present their ID cards or other ID papers bearing their pictures or letters of attorney as prescribed.

- Return processed documents to the recipients and request them to confirm the receipt.

4.2. On the 4^th every month, complete Form 22-CBH and send it to the provincial postal authority together with Form 21A-HSB, Form 21B-HSB and lists of recipients of lump-sum social insurance payout compiled by social security authorities of districts bearing recipients’ signatures or Form 20-CBH and confirmation of receipt of adequate documents.

Article 24. Responsibility of recipients

1. Each recipient of lump-sum social insurance payout shall register a receiving addresses and receiving method (in cash or by wire transfer) in Form 01 when submitting the application.

2. In cash:

2.1. The recipient shall receive lump-sum social insurance payout at the payment office informed by the social insurance authority, present his/her ID card or another ID paper bearing his/her picture. Receive the social insurance book and payout decision, and append a signature to confirm the receipt.

2.2. A recipient who does not directly receive the payout shall complete Form 13-HSB or draft an authorization contract and follow instructions in Point 3.1, Clause 3 of Article 21.

The authorized person shall submit Form 13-HSB or the authorization contract and present his/her ID card or another ID paper bearing his/her picture, and sign the List of recipient and payment note before receiving the money; receive the social insurance book and payout decision, and append a signature to confirm the receipt.

3. In case of receiving by wire transfer, the account number, bank and account holder’s name shall be specified on the receipt note.

A recipient who wishes to receive lump-sum social insurance payout by wire transfer after the social insurance authority has approved shall complete Form 18-CBH, specify the account number and bank where the account is opened, and submit it to the social insurance authority for transferring money.

4. Where the recipient of lump-sum social insurance payout dies before receiving it, his/her relative shall complete Form 16-CBH and send it the social security authority of the district.

5. A recipient who wishes to receive previous years’ unpaid lump-sum social insurance payout shall complete Form 19-CBH and send it to the provincial social security authority or the social security authority of the district.

6. A worker or his/her relative who receives medical assessment and is eligible for social insurance benefits shall submit the invoices to the social insurance authority for reimbursement.

Section 4. PROCEDURES FOR PROVISION OF SICKNESS BENEFIT, MATERNITY BENEFIT AND CONVALESCENCE BENEFIT

Article 25. Provision of sickness benefit, maternity benefit and convalescence benefit via employers

1. The planning and finance department (or health insurance accounting and payout unit) shall:

1.1. Transfer the amount approved in Form 70b-HD to the employer’s account within 01 working day from the day on which Form 70b-HD is received from the payout department according to Form C70b-HD transferred by the payout department.

1.2. Record the payment transferred to the employer’s account according to the payment order.

1.3. Record unpaid amounts according to the Lists of workers who have not received sickness benefit, maternity benefit and convalescence benefit (Form 23-CBH) submitted by employers.

1.4. Withdraw incorrect payments discovered during inspections or audits. Compile a list of withdrawn amount (Form C75-HD) and complete Form C76-HD to record the withdrawals.

1.5. Where worker has not received sickness benefit, maternity benefit and convalescence benefit, the social insurance authority shall consider transfer the benefit to the worker’s account according to the employers’ letter of introduction and Form 23-CBH, or pay cash if the worker does not have a bank account when the worker submits the letter of introduction.

2. Employers

2.1. Payment

- Employers shall transfer sickness benefit, maternity benefit and convalescence benefit to the workers’ accounts without requesting them to sign Form C70b-HD.

- An employer shall only pay sickness benefit, maternity benefit and convalescence benefit in cash to workers who do not have personal bank accounts. When receiving money from a social insurance authority, the employer shall request workers to receive cash at the workplace and sign Form C70b-HD.

- Time limit for payment: Sickness benefit, maternity benefit and convalescence benefit shall be paid for workers taking sick leave or maternity leave 3 working days; convalescence benefit for workers having occupational accidents or occupational diseases within 05 working days from the day on which money is transferred by the social insurance authority.

2.2. Within the first 10 days of the next month, the employer shall complete Form 23-CBH according to Forms 70b-HD of previous months, send it to the social insurance authority and return the unpaid amount to the social insurance authority with explanation.

2.3. Where a worker wishes to receive sickness benefit, maternity benefit or convalescence benefit after the unpaid amount is return to the social insurance authority, the employer shall issue a letter of introduction and instruct the worker to receive the benefit at the social insurance authority.

2.4. An employer that appropriates benefits of workers, fails to pay them punctually and fully shall reimburse the workers or return the money to social insurance fund, and incur administrative penalties depending on the nature and severity of the violation.

3. Workers shall:

3.1. Receive sickness benefit, maternity benefit and convalescence via their personal bank accounts.

3.2. Receive sickness benefit, maternity benefit and convalescence benefit in cash if personal bank accounts are not available.

3.3. A worker who receives cash at a social insurance authority as prescribed in Point 1.4 of this Article shall present the letter of introduction issued by the employer, his/her ID card or another ID paper having his/her picture and sign the payment note.

Article 26. Provision of sickness benefit, maternity benefit and convalescence benefit via workers' accounts

1. The employer shall:

1.1. Complete Form C70a-HD and use the digital signature to send it to the social insurance authority. The supporting documents (certifications of leave covered by social insurance, birth certificates, discharge notes, etc.) shall be sorted in the same order as Form C70a-HD and sent to social insurance by post.

1.2. Enter each worker’s account number and bank in Form C70a-HD.

Upon receipt of a notice of incorrect information from the social insurance authority, the employer shall send rectified information to the social insurance authority.

In case the social insurance authority transfers money to incorrect accounts because of incorrect information provided by the employer and such money cannot be recovered, the employer shall reimburse the workers for the sickness benefit, maternity benefit and convalescence benefit incorrectly transferred.

1.3. Inform the workers that money has been transferred by the social insurance authority to their accounts after 02 days from the day on which Form C70b-HD which is approved by the social insurance authority.

2. Social insurance authority

2.1. The payout department shall:

a) Receive Form C70a-HD electronically. In consideration of supporting documents and data on SMS, complete Form C70b-HD, retain 01 copy and transfer 01 copy to the planning and finance department (or health insurance accounting and payout unit).

d) Transfer data on Form C70b-HD to the employer for the employer to inform the workers.

2.2. The planning and finance department (or health insurance accounting and payout unit) shall:

a) Cooperate with banks where workers’ accounts are opened in comparing account numbers.

b) Transfers the amounts on Forms C70b-HD transferred by the payout department to the workers’ accounts within 04 working days from the day on which adequate documents are received from the payout department.

c) Request the employer to rectify incorrect information about workers’ accounts (if any) in writing. If money is transferred to incorrect accounts and cannot be recovered, the employer shall reimburse the workers.

d) Record the amounts transferred to the workers’ accounts according to payment orders.

Article 27. Provision of maternity benefit for workers who resign before giving birth or adopting

1. A worker who resigns before giving birth or adopting shall submit an application and social insurance book to the social insurance authority of the province or district and:

a) Receive cash at the social insurance authority after presenting his/her ID card or another ID paper bearing his/her picture, and sign the List of recipients and cash payment note.

b) A worker who wishes to receive money via his/her personal bank account shall write the bank account, bank’s name and account holder’s name on the receipt note.

c) A worker who does not directly receive the money shall complete Form 13-HSB to authorize another person to receive the maternity benefit. When receiving money, the authorized person shall present his/her ID card or another ID paper bearing his/her picture, and sign the List of recipients and cash payment note.

2. The provincial social security authority or social security authority of the district that receives the application shall process the application, pay cash or transfer money to the worker’s account within 02 working days from the day on which Form 01B-HSB is received, and do bookkeeping as prescribed.

Section 5. PROCEDURES FOR PROVISION OF UNEMPLOYMENT INSURANCE BENEFITS

Article 28. Provision unemployment benefit

1. Receiving documents

The receiving unit shall:

1.1. Receive documents (decisions on provision, suspension, termination, cancellation of provision of unemployment benefits, provision of subsidy for vocational training, decisions on withdrawal of unemployment benefit, etc.) transfer by the employment agency.

1.2. Transfer the documents to the payout department.

1.3. Keep a log of received and transferred documents related to unemployment insurance.

2. Compile a list of recipients of unemployment benefit (Form C72d-HD).

The payout department shall:

2.1. Update the decisions on provision of unemployment benefit on the beneficiary management software program. Compare with documents about payment of unemployment insurance premiums and provision of unemployment benefit, conditions for receiving unemployment benefit, level of benefit, and benefit period of each person on the beneficiary management software program. Unconformable cases shall be reported to the Department of Labor, War Invalids and Social Affairs and unemployment benefit shall not be provided until the Department of Labor, War Invalids and Social Affairs offers its opinion.

2.2. List of recipients of unemployment benefit (Form C72d-HD) shall be compiled:

- Daily when the decision on provision of unemployment benefit is received.

- According to the method of payment (in cash or by wire transfer).

- According to the list of cash recipients in each district.

- Recipients of unemployment benefit by wire transfer in a province shall be enumerated on the same list.

- The commencement date of the month (column 3) is not required on a list of new recipients of unemployment benefit.

2.3. The Director of the provincial social security authority is responsible for ensuring that data are updated, verified, and transferred to the provincial postal authority within 02 working days from the day on which the decision is transferred by the employment agency for postal authorities of districts to start paying from the third working day.

2.4. Transfer the photocopy of the decision on cancellation of unemployment benefit provision to the provincial postal authority to stop paying unemployment benefit of the first month.

3. Compile a list of recipients of unemployment benefit from the second month.

The provincial social security authority shall compile the lists of recipient in any of the following manners:

3.1. Compile daily lists of recipient (for cash payment, together with the list of new recipients)

Every day, according to the previous month’s list of recipients, Form 7-CBH, decisions on cancellation, suspension, resumption, termination of unemployment benefit provision issued by the Director of the Department of Labor, War Invalids and Social Affairs transferred by the employment agency; notifications of the changes to receiving addresses of recipients moving in from other provinces sent by the employment agency, the payout department shall update data on the beneficiary management software program and complete Form C72d-HD as follows:

a) Compile a list of workers up to the payout date from the 7^th of the month (accordingly, the date in column 3 of Form 72d-HD is the payout date on the decision plus 6 days). If the 7^th is a day off, the next working day shall apply.

b) The payout department shall daily transfer data (Form C72d-HD inclusive of first month’s and second month’s benefit to the provincial postal authority 01 working day before the payout date. The provincial postal authority shall transfer the lists to postal authorities of districts which will print them and pay cash to the recipients.

Note: When lists of recipients are printed in this manner, a list (Form C72d-HD) shall contain both first month’s and second month’s recipients.

Example: Mr. A has a decision on provision of unemployment benefit from January 01, 2015 to May 31, 2015. On January 05, 2015, the social insurance authority receives the decision.

The provincial social security authority shall compile the list as follows:

+ First month: on January 5 and 6, 2015, the payout department shall compile and send the list to the provincial postal authority to start paying Mr. A from January 07, 2015.

+ Second month: the list is transferred to the provincial postal authority on February 06, 2015 to start paying from February 07, 2015 (column 3 of Form C72d-HD).

3.2. Compile monthly lists of recipients (for payment in cash and by wire transfer)

a) The list shall be compiled on the 25^th of every month.

b) The list shall be compiled on the basis of: the previous month’s list, Form 7-CBH, the decision on resumption of unemployment benefit provision, the request for resumption of unemployment benefit provision made by the employment agency (Form 13 of Circular No. 28/2015/TT-BLĐTBXH) the payout department shall compile a list with a period from the 1^st to the 31^st of the next month in column 3 (Form C72d-HD).

c) List of removed recipients: Upon receipt of decisions on cancellation, suspension, resumption, termination of unemployment benefit provision issued by the Director of the Department of Labor, War Invalids and Social Affairs and transferred by the employment agency; Form 12 of Circular No. 28/2015/TT-BLĐTBXH the payout department shall update data on the beneficiary management software program and complete Form 13-CBH, send it to the provincial postal authority within the day.

The provincial postal authority shall transfer the lists to postal authorities of districts which will print them and pay cash to the recipients. During the payment process, the provincial postal authority or postal authorities of districts shall update Forms 13-CBH to avoid paying unemployment benefit to unqualified recipients.

Payout data of the entire province shall be managed by the payout department (or IT department) to ensure confidentiality. The Lists shall be compiled with digital signatures (Forms C72d-HD and 13-CBH) and sent electronically to the provincial postal authority.

4. The provincial social security authority shall transfer money to the provincial postal authority.

4.1. The planning and finance department shall transfer money to the provincial postal authority twice a month according to Form 2-CBH and Form C73-HD completed by the provincial postal authority.

4.2. The provincial postal authority shall complete Form C73-HD twice a month to request advance payment of monthly unemployment benefit and transfer money to postal authorities of districts which will pay cash to the recipients.

5. Payment procedures

5.1. Payment to recipients’ accounts

a) According to Form C72d-HD, the provincial postal authority shall transfer money to the workers’ personal bank accounts as soon as the Form is received.

b) According to Form C72d-HD and Form 13-CBH, the provincial postal authority shall transfer money to the workers’ personal bank accounts within 05 days from the commencement date written in column 3 of Form C72d-HD.

c) For workers without personal bank accounts:

- The provincial postal authority shall cooperate with banks and employment agencies in instructing workers to open bank accounts when they submit applications for unemployment benefit provision at employment agencies.

- The provincial postal authority shall transfer the workers’ accounts to the employment agencies which will pay workers when they come to receive decisions on unemployment benefit provision.

- Account opening fees shall be paid by postal authorities.

5.2. Cash payment

Postal authorities of districts shall pay cash at their offices to workers every day in the month, except days off and public holidays, from the date written in column 3 of Form C72d-HD when they come to receive the money.

6. Statement

The provincial postal authority shall send the provincial social security authority a statement of paid amounts as follows:

6.1. On the 05^th of the next month, according to Forms C72d-HD on which commencement dates are from the 1^st to the 31^st of the previous month, List of unpaid recipients paid by postal authorities of districts and provincial postal authority, the provincial postal authority shall aggregate the paid amount and unpaid amount (which will be paid in next month) according to Form C74-HD, send it to the provincial social security authority together with Forms C72d-HD bearing the workers’ signatures or Forms 20-CBH for recipients of cash, Forms C72d-HD bearing certifications of postal authorities that money has been transferred to the workers’ accounts.

6.2. On the 7^th every month, according to Forms C72d-HD sent by the provincial postal authority, the planning and finance department shall compile a list of unpaid recipients (Form 7-CBH) and send it to the payout department for update on the software program, complete Form C72d-HD and send it to the provincial postal authority. The provincial postal authority shall send them to the postal authorities of districts which will pay recipients (commencement date shall not be written in column 3).

6.3. Reimburse the provincial postal authority of payment cost according to Form 74-HD and Form C67-HD sent by the provincial postal authority.

6.4. The planning and finance department shall do bookkeeping as prescribed.

7. Other contents

7.1. The payout department shall complete Form 5-CBH and transfer it to the planning and finance department to record revenues and spending of health insurance premiums paid for recipients of unemployment benefit.

7.2. Transfer of health insurance cards

a) Card issuance department shall print health insurance cards according to decision on unemployment benefit provision and data provided by the payout department. Transfer the health insurance cards to the document management department which will transfer them to:

- Employment agencies which will return them to workers who receive money by wire transfer.

- The provincial postal authority which will send them to postal authorities of districts for return to workers on the first month of unemployment benefit.

b) The payout department shall cooperate with employment agencies to collect health insurance cards from workers receiving unemployment benefit in case of cancellation, termination of unemployment benefit provision or relocation of receiving address to another province.

7.3. Responsibility for withdrawal of incorrect payments.

According to decisions on withdrawals sent by employment agencies and incorrect amounts:

a) Social insurance authorities are responsible for withdrawal of incorrect payments due to incorrect lists.

b) Postal authorities are responsible for withdrawal of payments to unqualified recipients or incorrect amounts of payments according to Form C72d-HD and Form 13-CBH.

c) Employment agencies are responsible for late notification or issuance of decisions on cancellation, suspension or termination of benefit provision after social insurance authorities have paid the workers on schedule.

8. Responsibility of beneficiaries:

8.1. Receive unemployment benefit at postal authorities of districts at the addresses informed by the employment agencies. Present ID cards or other ID papers bearing the recipients’ pictures, and sign the List of recipients.

A beneficiary who wishes to receive unemployment benefit by wire transfer shall register with the employment agency, which will notify the social insurance authority.

8.2. Receive new health insurance cards and return them in case of cancellation, termination of unemployment benefit provision or relocation of receiving address to another province.

8.3. A beneficiary who does not directly receive the money shall prepare a letter of attorney (Form 13-HSB), which has to be certified by the local government, to authorize another person to receive it.

8.4. The authorized person shall receive the money at the postal authority of the district, present letter of attorney the ID card or an ID paper bearing his/her picture; notify the social insurance authority when the beneficiary dies or is suspended from receiving benefit; take responsibility for failure to comply and reimburse the social insurance fund.

9. Where a worker who does not receive unemployment benefit and does not notify the social insurance authority which pays it in writing (as prescribed in Clause 6 Article 18 of Decree No. 28/NĐ-CP):

9.1. The planning and finance department shall monitor workers who do not receive money and are removed from the List of recipients on logbook S01-CBH. After 03 months from the expiration of unemployment benefit period according to the decision on unemployment benefit provision, it will be considered that the worker no longer needs unemployment benefit. Within 07 working days after the said time, issue a notice that the worker does not receive unemployment benefit using Form 14 of Circular No. 28/2015/TT-BLĐTBXH and send it to the employment agency which pays unemployment benefit to preserve the unemployment insurance payment period which is corresponding to the period of unreceived unemployment benefit.

9.2. The card issuance department shall add the worker to the List of unqualified recipients, preserve his/her unemployment insurance payment period according to the decision on preservation of unemployment insurance payment period sent by the employment agency.

10. In case of relocation of receiving address to another province

10.1. Responsibility of the social security authority of the province from which the worker move:

Remove the worker from the List of unemployment benefit recipients according to the notice of termination of unemployment benefit provision sent by the employment agency (Form 12 of Circular No. 28/2015/TT-BLĐTBXH) Withdraw the worker’s old health insurance card.

10.2. Responsibility of the social security authority of the province to which the worker move:

a) Follow procedures for managing and paying unemployment benefit to the worker according to documents sent by the employment agency which consist of: request for resumption of unemployment benefit provision (Form 13 of Circular No. 28/2015/TT-BLĐTBXH) and photocopy of decision on unemployment benefit provision.

b) Issue a new health insurance card to the worker.

c) Inform the worker of the location, time and method of receiving unemployment benefit.

Article 29. Provision vocational training subsidies

The provincial social security authority shall provide vocational training subsidies for vocational education institutions

1. Responsibility of provincial social security authorities

1.1. The payout department shall:

Monthly compare the lists of unemployed people who applied for vocational training subsidies (Form 87a-HD) sent by vocational education institutions bearing the applicants’ signatures to the decision on provision of vocational training subsidies issued by the Director of the Department of Labor, War Invalids and Social Affairs; prepare 03 lists of approved applicants (Form 87b-HD) within 03 working days from the receipt of Form 87a-HD and send 01 copy to each vocational education institution, 01 copy to the planning and finance department and retain 01 copy.

1.2. The planning and finance department shall:

Monthly transfer vocational training subsidies to the bank account of each vocational education institution within 02 working days from the receipt of Form 87b-HD.

2. Social security authorities of districts shall:

Receive the lists of unemployed people who applied for vocational training subsidies (Form 87a-HD) sent by vocational education institutions and transfer them to the provincial social security authority.

3. Each vocational education institution shall:

Complete Form 87a-HD, which bear the applicants’ signatures, by the 25^th of each month and send them to the provincial social security authority or the social insurance authority of the district where the vocational education institution is located.

4. Applicants shall:

Monthly sign Form 87a-HD completed by vocational education institutions.

Article 30. Provision of refresher course subsidies

1. Responsibility of provincial social security authorities

1.1. The payout department shall:

a) Send 01 photocopy of the decision on provision of refresher course subsidies for workers issued by the People’s Committee of the province and sent by the Department of Labor, War Invalids and Social Affairs to the planning and finance department (for employers under the management of the provincial social security authority), the social insurance authority of each district (for employers under the management of social security authorities of districts).

b) When an employer submits the List of workers provided with training bearing their signatures (Form 25-CBH), compare it to the decision on provision of refresher course subsidies for workers issued by the People’s Committee of the province; complete Form 26-CBH and send it to the employer and the planning and finance department, and retain 01 copy.

1.2. The planning and finance department shall:

a) Provide funding for social security authorities of districts or instruct employers to complete Form 24-CBH according to the decision on provision of refresher course subsidies for workers transferred by the payout department; transfer 50% of funding to the employers’ accounts within 05 working days from the day on which the provincial social security authority receives the decision.

b) Transfer money to employers within 05 working days according to Form 26-CBH issued by the payout department.

2. Social security authorities of districts shall:

2.1. According to the decision on provision of refresher course subsidies for workers transferred by the payout department; instruct employers to complete Form 24-CBH; the health insurance accounting and payout unit shall transfer 50% of funding to the employers’ accounts within 05 working days from the day on which the decision is received.

2.2. When an employer submits Form 25-CBH bearing the workers’ signatures, the payout department shall compare it with the decision on provision of refresher course subsidies for workers issued by the People’s Committee of the province; complete Form 26-CBH and send it to the employer and the health insurance accounting and payout unit, and retain 01 copy.

2.3. The health insurance accounting and payout unit shall transfer money to the employer within 05 working days according to Form 26-CBH transferred by the payout unit.

3. The employer shall:

a) Complete Form 24-CBH and send it to the social insurance authority where social insurance is registered for advance payment.

b) After the course is complete, compile a List of workers provided with training bearing their signatures (Form 25-CBH) and send it to the social insurance authority for settlement. Return unused funding (if any).

4. Workers shall:

Sign the List of workers provided with training bearing their signatures (Form 25-CBH) compiled by the employer after the course is complete.

Section 6. PROCEDURES FOR DEDUCTION OF SOCIAL INSURANCE BENEFIT AND UNEMPLOYMENT BENEFIT ACCORDING TO DECISIONS OF COMPETENT AUTHORITIES

Article 31. Responsibility of social security authorities of districts

1. Provide accurate, adequate information and data in a timely manner at the requests of authorities that issue decisions on deduction of social insurance benefit (hereinafter referred to as “issuers”) as prescribed by law regarding pension and monthly social insurance benefit for beneficiaries under the management of social security authorities of districts and lump-sum social insurance payout provided by social security authorities of districts.

2. Receive documents about recipients of pension and social insurance benefit to be deducted transferred by issuers, including:

a) Copies of court rulings or decisions;

b) Decisions on deduction from beneficiaries’ income issued by competent authorities;

c) Decisions on enforcement of civil judgments or decisions on enforcing tax decisions or administrative penalty decisions or other decisions;

d) Official dispatches requesting deduction of pension or social insurance benefit.

3. According to the aforementioned documents and effective regulations of law, the social security authority of the district shall examine the documents and fulfilment of conditions, reach a written agreement with the issuer on the amount of pension or social insurance benefit to be deducted; time of deduction (beginning time and ending time), accounts to receive the deductions, deduction costs (cost of money transfer, printing, management and relevant costs); responsibilities of the social insurance authority and the issuer. Transfer the agreement to the provincial social security authority for issuance of Form 72e-HD.

a) Where a beneficiary's pension or social insurance has to be deducted under more than one decisions, the social security authority of the district shall reach an agreement with the decision issuers that the deducted amount does not exceed 30% of the pension or social insurance benefit.

b) Where a beneficiary’s lump-sum social insurance payout and monthly social insurance benefit has to be deducted, up to 30% of the lump-sum social insurance payout shall be deducted first. After that, if the deducted amount is still insufficient, the monthly social insurance benefit shall be deducted until the deducted amount is sufficient according to the deduction decisions.

4. The health insurance accounting and payout unit shall deduct lump-sum social insurance payout (which is paid by the social security authority of the district), and:

4.1. According to documents transferred by issuers and the list of recipients of lump-sum social insurance payout, issue a notice of deduction of pension and social insurance benefit, send 01 copy to the beneficiary and retain 01 copy.

4.2. According to the list of recipients of lump-sum social insurance payout, issue a payment note or transfer the amount that remains after deduction to the beneficiary’s account.

4.3. According to the deduction decision, transfer the pension or social insurance benefit after deduction to the accounts provided by issuers.

If the beneficiary does not accept the deduction and refuses to receive the amount that remains after deduction, the social insurance authority still transfer the deducted amount to the issuers.

Article 32. Responsibilities of provincial social security authorities

1. Make deductions of lump-sum social insurance payout provided by the provincial social security authority as prescribed in Article 31.

2. Make deductions of pension and monthly social insurance benefit.

2.1. The planning and finance department shall: issue 03 copies of the notice of pension and social insurance benefit deduction (Form 21); send 01 copy to the provincial postal authority which will send them to the beneficiary 05 days before the payout date of first month of deduction (including recipients of social insurance benefit by wire transfers); transfer 01 copy to the payout department for compilation of the list of pensioners and recipients of monthly social insurance benefit (Form 72e-HD); retain 01 copy.

2.2. According to Form 72e-HD, monthly compile a list of recipients whose pension or social insurance benefit is deducted (Form 72e-HD) sorted by method of payment (in cash or by wire transfer) and send it the provincial postal authority which will pay the beneficiaries.

2.3. According to Form 21, monthly transfer deducted amounts to the accounts provided by the issuers (even if the beneficiaries do not accept the deductions). Record the amounts transferred to issuers according to payment orders.

2.4. According to Form 72e-HD, transfer payment cost to the provincial postal authority.

3. Where a pensioner or social insurance beneficiary does not accept the deduction:

3.1. The social insurance authority still makes the deduction and transfers the deducted amounts to the issuers in accordance with the deduction decision and agreement with the issuers. If the monthly social insurance benefit beneficiary does not receive the money after 6 months, the social insurance authority shall remove him/her from the List of recipients (Form C72e-HD) as prescribed.

3.2. The provincial social security authority shall monthly send payment orders to the issuers according to the agreement with the issuers until the end of the deduction period. Monthly payments, deductions and unreceived amounts of each beneficiary shall be monitored in logbook S01-CBH.

3.3. Where a beneficiary receives the pension or social insurance benefit, instruct him/her to complete Form 19-CBH and check logbook S01-CBH for the amount that remains after deduction, pay it to the beneficiary and add him/her to the List of recipients.

4. Where a beneficiary whose pension or social insurance benefit is deducted wishes to change the receiving address or dies, the provincial social security authority shall notify the issuers in writing within 05 working days from the day on which a notification is sent by the paying agent or the beneficiary.

5. When the deduction period expires or the beneficiary changes the receiving address or dies, the provincial social security authority shall notify the issuers, compare and confirm the deducted amounts.

Article 33. Responsibility of postal authorities

1. Pay the beneficiaries whose pension or social insurance benefit is deducted according to Form 72e-HD and request them to sign Form C72e-HD.

2. Where a beneficiary refuses to sign Form C72e-HD, instruct him/her to go to the issuers to complain.

3. Send statements to social security authorities of districts and punctually submit Form C72e-HD bearing all beneficiaries’ signatures.

4. Where a beneficiary dies or changes the receiving address, instruct him/her to follow procedures and submit a report to the provincial social security authority.

Article 34. Responsibility of beneficiaries

1. Sign Form C72e-HD or the payment note when receiving social insurance benefit.

2. Where a beneficiary does not accept the deduction and refuses to receive the money, he/she shall to go to the issuers to complain and receive instructions.

Article 1. Responsibility of issuers

1. Send requests for deduction to the social insurance authority properly.

2. Reach a written agreement with the social insurance authority on the deducted amount as prescribed in Clause 3 Article 31.

3. Monthly inform the social insurance authority of the amounts received.

4. When the deduction period expires or the beneficiary changes the receiving address or dies, cooperate with the social insurance authority in comparing and confirming the deducted amounts.

Chapter IV

IMPLEMENTATION ORGANIZATION

Article 36. Transition clause

1. In provinces where unemployment benefit is not fully paid through the postal system, social security authorities of districts shall pay unemployment benefit to workers according to Form 72d-HD.

2. Where a beneficiary has prepare a letter of attorney according to Form 18-CBH in accordance with Decision No. 919/QĐ dated August 26, 2015, Decision No 1399/QĐ-BHXH and Decision No. 488/QĐ-BHXH of Social Security Administration of Vietnam, it will be valid until its expiration.

3. Before the Lists of recipients and digitally signed documents are sent, provincial social security authorities shall print, sign and seal the Lists of recipients and other documents and send them to provincial postal authorities which will send them to postal authorities of districts.

4. Where a legislative document or form cited in this document is replaced or revised, the newest one shall apply.

Article 37. Responsibilities of units

1. Director of the Accounting and Financial Department, heads of relevant units of Social Security Administration of Vietnam shall provide instructions and inspect the implementation of this document.

2. Directors of provincial social security authorities shall:

2.1. Instruct their departments, social security authorities of districts, employers, beneficiaries and paying agents to strictly comply with this document.

2.2. Post relevant administrative procedures at the offices of the provincial social security authority, social security authorities of districts and payment offices in accordance with this document.

2.3. Cooperate with employment agencies in:

a) Specifying the transfer of data and documents between them to punctually compile Lists of recipients of unemployment benefit and print health insurance cards.

b) Informing workers of places to receive unemployment benefit at postal authorities of districts.

c) Employment agencies shall inform the provincial social security authority of personal bank accounts of workers who wish to receive unemployment benefit by wire transfer and return health insurance cards to them.

3. Provincial postal authorities shall:

3.1. Instruct postal authorities of districts to pay social insurance benefits and unemployment benefit to workers and submit statements to social insurance authorities in accordance with this document.

3.2. Compile a list of postal authorities of districts and send them to the provincial social security authority and employment agencies, which will inform the workers.

3.3. Cooperate with banks and employment agencies in opening accounts for workers; encourage workers to receive unemployment benefit by wire transfer.

4. IT Center shall:

4.1. Develop software programs serving provision of social insurance benefits and unemployment benefit in accordance with the Law on Social insurance, the Law on Employment and instructions of this document.

4.2. Compile Lists of recipients and forms using digital signatures for circulation among social insurance authorities and postal authorities; ensure the legality of electronic transactions.

4.3. Provide instructions on how to use the software programs for provincial social security authorities.

5. Request contractors to add the software in accordance with this document./.