Quyết định 902/QD-BHXH

DECISION

PROMULGATION REGULATION ON COMPULSORY SOCIAL INSURANCE, HEALTH INSURANCE COLLECTING MANAGEMENT

THE GENERAL DIRECTOR

Pursuant to the Law on Social Insurance No. 71/2006/QH11 of June 29, 2006;
Pursuant to the Government’s Decree No. 152/2006/ND-CP of December 22, 2006, on guiding a number of articles of the Law on social insurance regarding compulsory social insurance; the Government’s Decree No.68/2007/ND-CP of April 19, 2007 on regulating and guiding a number of articles of the Law on social insurance regarding compulsory social insurance for army, people’s security officers, and persons engaged in cipher work who enjoy salaries like army or people’s public security officers;
Pursuant to the Government’s Decree No. 63/2005/ND-CP of May 16, 2005 promulgating the health insurance Regulation;
Pursuant to the Government’s Decree No.100/2002/ND-CP of December 6, 2002 of function, task, power and structural organization of Viet Nam Social Insurance;
Pursuant to The Prime Minister’s Decision No. 41/2007/QD-TTG of March 29, 2007 on financial management of Viet Nam Social Insurance  
At the proposal of the Head of social insurance collecting Board,

DECIDES:

Article 1: Promulgating attached with this Decision: the Regulation on compulsory social insurance, health insurance collecting management

Article 2: This Decision replaces for the Viet Nam Social Insurance’s Decision No. 722/QD-BHXH of May 23, 2003, takes effect from July 01, 2007.

Article 3:  Chief of Office,  Chairman of Social Insurance Collection Board, Heads of units under Viet Nam Social Insurance, Director of centrally-affiliated cities and provinces Social Insurance and Head of Social Insurance agency under the Ministry of National Defense, the Ministry of Public Security, the Government Cipher Board are responsible for implement of this Decision.

REGULATION

ON COMPULSORY SOCIAL INSURANCE, HEALTH INSURANCE COLLECTING MANAGEMENT
(Adopted attaching the June 6, 2007 Decision No.902/QD-BHXH of General Director of Viet Nam Social Insurance)

Part 1:

GENERAL PROVISIONS

I. SCOPE OF GOVERNING

This document regulates on compulsory social insurance, health insurance collecting management; implementation duty of employee, employer who take part in compulsory social insurance, health insurance and Social Insurance organization.

II. OBJECT OF APPLYING

1. The employee participate in both of social insurance, health insurance must be Vietnam citizen, including:

1.1. Cadres, officials, public servants under provisions of law on cadres, officials;

1.2. Employees working under labor contracts of indefinite term or labor contracts of a term of full three months or longer under provisions of law on labor, including members, management cadres working and enjoy salaries under labor contracts of a term of full three months or longer in corporations, corporations union which established under Law on corporation; managers of enterprises with the positions prescribed in clause 13, article 4 of the enterprise law,  enjoy salaries for 3 months or longer;

2. The employees participate in social insurance only must be Vietnam citizen, including:

2.1. Officers and professional personnel of the people's army; professional officers and non-commissioned officers, technical officers and non-commissioned officers of the people's police; persons engaged in cipher work and enjoying salaries like army or policemen;

2.2. Non-commissioned officers and soldiers of the people's army and non-commissioned officers and combatants of the people's police on term services;

2.3. Defense workers, police workers of armed forces enterprises;

2.4. Spouses who, during the period of enjoying the spousal regime at overseas Vietnamese agencies, previously participated in compulsory social insurance;

2.5. Laborers who have participated in compulsory social insurance but have not yet received a lump-sum social insurance benefit before going to work overseas for a definite term in accordance with the law on Vietnamese laborers working overseas under contracts of the following types:

a/ Contracts signed with non-business organizations or enterprises permitted to provide the service of sending laborers to work overseas, enterprises sending laborers to work overseas in the form of probation and skill improvement, and enterprises making offshore investment and sending laborers to work overseas.

b/ Contracts signed with Vietnamese enterprises that have successfully bid for or entered into contracts to be executed overseas.

c/ Personal contracts

3. Persons take part in health insurance only, including:

3.1. Persons on pension or monthly social insurance allowance.

3.2. Commune, ward or township cadres who have stopped working and are enjoying monthly social insurance allowances under provisions of the Government’s Decree No. 09/1998/ND-CP of January 23, 1998; persons who are enjoying social insurance allowances under the Prime Minister’s Decision No. 91/2000/QD-TTg of August 4, 2000, persons on monthly social insurance allowance for labor accident or occupational disease are not subject to take part in other health insurance; rubber workers who have stopped working and are enjoying monthly social insurance allowances.

3.3. Incumbent National Assembly deputies and People’s Council deputies at all levels are not in state payroll, political social organizations’ payroll, are not enjoying monthly social insurance benefits or not subject to take part in other health insurance;

3.4. People who act in the resistance war for national release, mother land protection and national obligation conducting, awarded  resistance war medal by State; People with meritorious services to the revolution, are enjoying monthly social preference benefits, are not subject to take part in other health insurance, including:

3.4.1. Revolutionary Activists prior to January 01, 1945; Revolutionary Activists in the period between January 01, 1945 and August 19, 1945;

3.4.2. Spouse, blood father, mother, children of fallen heroes, people with Meritorious Services to caring of fallen heroes;

3.4.3. Heroes of army power, heroes of labour, Hero Vietnamese Mothers;

3.4.4. War Invalids, beneficiaries of policies for war invalids who reduced working capacity by injury from 20% or more, including class-B war invalids who confirmed from or prior to December 31, 1993;

3.4.5. Revolutionary Activist or Resistance Activists who were in prison by the enemy with a certification as provided;

3.4.6. Diseased soldiers, who lose working power by sickness from 61% or more, include class-3 diseased soldiers who lose working power from 41% to 60% with certification from of prior to December 31, 1994;

3.4.7. People with Meritorious Services to the Fatherland;

3.4.8. Beneficiaries of war invalid service, beneficiaries of policies for war invalids, class-B war invalids, diseased soldiers who reduced working capacity from 81% or more, 18-year age or younger or older than 18-year age if going to school or if getting heavy sick and when out of social insurance enjoying time, they are still reduced working capacity from 61% or more.

3.5. People took in the resistance and their children are poisoned chemical toxics used by America in the war in Vietnam are enjoy monthly allowance.

3.6. Commune officers being old and weak stop working, are enjoying monthly allowance according to provisions of the June 20, 1975 Decide No.130/CP of the Governmental Council and the October 13, 1981 Decide No.111/HDBT of  the Governmental Council (now be Government).

3.7. Relation of People’s army officers on working; relation of army professional officers on  working for People’s public security power, relation of cipher officers working for the Governmental Cipher Board and cipher officers who are salaried like people's army, not belong case take part in other health insurance, including: blood father, blood mother, spouse’s blood father, spouse’s blood mother, foster father, foster mother or care persons in law; spouse, blood children under 18 years-age or 18 years age or older but lose working capacity under provisions of  law.

3.8. Social protection beneficiaries are enjoying monthly allowance

3.9. The elderly person over 90 ages and the elderly person who is disable and no relative to rely on, enjoying monthly allowance in the community or gather nurturing center.

3.10. Subjects enjoying treatment regime for the poor.

3.11. The former soldiers of the anti-French resistance war period and people took part in the anti-America resistance war form April 30, 1975 or earlier prescribed in the November 08 2005 Decision No.290/2005/QD-TTg  apart from objects who took in other compulsory health insurance, including: civil soldiers, people’s public security officers, cadres, officials, public servants, National Defense officials, public servants, public security officers, Party People cadres, Youth volunteers, civil army, gathered guerrilla, people out of work for working capacity loss regime.

3.12. Foreign exile pupil studying in Vietnam, are granted scholarship by the Vietnam state

4. Employer take part in compulsory social insurance, health insurance, include:

4.1. Enterprises established and operating under the Enterprise Law; state companies established under the State Enterprise Law on the period of change into limited liability companies or cooperation under the Enterprise Law, enterprises under armed forces.

4.2. State agencies, non-business units; armed force units.

4.3. Political organizations, Socio – politic organizations, socio-politic-professional organizations, socio-professional organizations, other social organizations;

4.4. Organizations, units operate under provisions of law;

4.5. Non - public establishments act in the fields: education and training, health, cultural, sport and physical training, science and technology, environment, social; population, family, protection and caring children and other non-business units;

4.6. Cooperatives, Union Cooperatives established and operated according to the Law on Cooperative;

4.7. Individual business households, cooperative groups, other organizations and individuals who hiring, using, paying wages, salaries for employees;

4.8. Foreign agencies, organizations, individuals, international organizations that operate in the territory of Vietnam with Vietnamese employee using, except of having other provisions in international agreements signed or joined in by the Socialist Republic of Vietnam.

5. Social Insurance organizations include: Vietnam Social Insurance; Social Insurance of centrally-affiliated cities and provinces (here in calls as provincial Social Insurance); Social Insurance of provincial-affiliated districts and cities (here in called as district Social Insurance); Social Insurance organizations under the Ministry of National Defense, The Ministry of Public Security, Governmental Cipher Board.

Part II:

SPECIFYING PROVISIONS

I. RATES OF SOCIAL INSURANCE, HEALTH INSURANCE

1. Employees participate in both of social insurance, health insurance stated in point 1, and item 2.5 (2.5.2), point 2, item II, part 1:

1.1. The monthly payable Social Insurance is 20% salary, wage every month, in which employees pay for 5%, the employers pay for 15%;

1.2. The monthly payable health insurance is 3% salary, wage every month, in which employees pay for 1%, the employers pay for 2%;

2. Employees take part in just Social Insurance:

2.1. The monthly payable to employees stated in the section 2.1, 2.3, point 2, item II, part I; shall be implemented according to the section 1.1, point 1 of this item.

2.2. The monthly payable Social Insurance is 17% the minimum salary to employees stated in the section 2.2, point 2, item II, part I shall paid by the employers.

2.3. The monthly payable Social Insurance is 16% salary, wage every month to spouses who are enjoying salary from the state budget stated in the section 2.4, point 2, item II, part I, in which the employees pay 5%, the employers pay 11%. In case spouses are not state cadres, public offices however they have a process of taking part in compulsory Social Insurance, health insurance, they shall pay month Social Insurance with 16% the salary which had paid Social Insurance before went abroad, the employers collect their payable money to pay for Social Insurance agency.

2.4. The monthly payable Social Insurance is 16% salary, wage of the month which is prior to the month of going aboard for working to the employees stated in section 2.5 (2.5.1, 2.5.3), point 2, item II, part I, shall be paid by the employees.

3. People who take part in just health insurance.

3.1. The monthly payable health insurance is 3% retirement pension, Social Insurance allowance to people take part in health insurance stated in section 3.1, point 3, item II, part I, shall be paid by Vietnam Social Insurance.

3.2. The monthly payable health insurance is 3%  common minimum salary to people who taking part in health insurance stated in from section 3.2 to section 3.8 and section 3.11, point 3, item II, part I, shall be paid by agency which manage the people taking part in health insurance.

3.3. The payable health insurance according to the premium that yearly state budget arranges for expenditure of medical care of  the people taking part in health insurance stated in section 3.9, 3.10, point 3, item II, part I, shall be paid by agency which manage the people taking part in health insurance.

3.4. The monthly payable health insurance is 3% scholarship to the people taking part in health insurance stated in section 3.12, point 3, item I, part II, shall be paid by agency which issuing the scholarship.

4. The payable Social Insurance as stated in point 1 and point 2, item I, part II, shall be implemented from January 01, 2007 to December 31, 2009.

For laborers subject to the salary regime set by the State, their monthly salaries on which social insurance premiums are based are their rank- or grade-based salaries and position allowances, extra-seniority allowances or professional seniority allowances (if any).

II. BASIS FOR SOCIAL INSURANCE, HEALTH INSURANCE PREMIUMS

1. For Employees salaried under state regulations:

1.1. Monthly salaries and remuneration on which social insurance premiums are based shall be the salary according to their rank, or grade, position allowances, extra-seniority allowances or professional seniority allowances (if any).

1.2. Monthly salaries and remuneration on which health insurance premiums are based shall be Monthly salaries and remuneration on which Social Insurance premiums are based that stated in section 1.1 of this point adding with regional allowances.

1.3. Salaries and remuneration of employees as stated in section 1.1, 1.2 of this point shall be calculated according to the common minimum salary at the time of payment.

2. For laborers paying social insurance premiums under the salary regime decided by their employers, monthly salaries and remuneration on which health insurance premiums are based shall be salaries and remuneration in the labour contract, but not fewer than the common minimum salary at the time of payment.

2.1. Salaries and remuneration for calculating the payable Social Insurance, health insurance of the enterprise managers who are owners, directors of private enterprise, partners of partnerships, presidents of members’ council, presidents of company, members of management council, general directors, deputy general director, directors, deputy directors, chief accountant and controllers shall be salary provided by the Company’s charter, but it must registered with centrally-affiliated cities and provinces labour state management agency.

2.2. For employees in cooperatives, monthly salaries and remuneration on which Social Insurance, health insurance premiums are based, shall be the salary approved by the Cooperative members' General Meeting and it must registered with labour state management agency according to the management decentralization.

 2.3. For employees of individual business households, cooperative groups monthly and individual, salaries and remuneration on which Social Insurance premiums are based shall be salaries and remuneration regulated by the employers, but must be registered with labour state management agency according to the management decentralization.

2.4. For Employees with salaries and remuneration in the labour contract are written in foreign currency, Monthly salaries and remuneration on which health insurance premiums are based, shall be paid in Vietnam dong by transfer  salaries and remuneration written in foreign currency to Vietnam dong according to the average transaction rate on the interbank foreign currency market, which published by The State Bank of Viet Nam at the time of January 02 for 6 months of head-year, and July 01 for 6 months of end-year. In case this time is rest day for The State Bank of Viet Nam to publish, shall be used the rate of the following day.

 3. Employees work under labour contracts of state companies turned into corporations, state one or many member limited liability companies, if applying the salary scale and table set by the State, shall implement fully the following provisions:

3.1. Have to register with centrally-affiliated cities and provinces labour state management agency where located the headquarters at the time of transformation

3.2. Implementing of transferring and arranging salary, raising up grade or transferring rank according to provisions of state for state companies depend on applied salary scale, table;

3.3. Paying Social Insurance, health insurance premiums on the salary provided in section 3.1 and section 3.2 of this point.

4. In case the employees have salaries and remuneration are higher than 20 months' common minimum salary, monthly salaries and remuneration on which Social Insurance, health insurance premiums are based, shall be equal to 20 months' common minimum salary.

III. MODES OF SOCIAL INSURANCE, HEALTH INSURANCE PAYMENT:

1. Principle of Social Insurance, health insurance payment:

1.1. Every month, at the latest on the end day of month, the employers pay social insurance, health insurance basing on the salary and wage fund of employees taking part in Social Insurance, health insurance; simultaneously extracting from monthly salary and wage of each employees according to the premiums provided in point 1 and point 2, item I of this part in order to pay together into account specialized for collecting of Social Insurance agencies, which opening at the banks or State Treasury.

1.2. Every month, the employers must withheld 2% the payable amount in order to pay in time in 2 regimes on sickness and maternity to laborers. Quarterly, implementing finalizing, in case the finalized amount is smaller than the withheld amount, the employers must pay the balance in the first months of the subsequent quarter.

1.3. Employers take part in Social Insurance, health insurance placed their headquarters in where area shall register to taking part in Social Insurance, health insurance according to the decentralization of Social Insurance agencies. In case units have enough legal status, no account, no private seal, they shall pay according to superior management units.

1.4. The employers pay Social Insurance, health insurance premiums by transfer. Case employers or employees pay Social Insurance, health insurance premiums in cash, Social Insurance agencies must guide procedures for paying in Social Insurance agencies’ collecting account. If employers or employees pay Social Insurance, health insurance in cash direct to Social Insurance agencies, as latest, after 3 working days, Social Insurance agencies must pay that money in the collecting account which opened in banks or State Treasury.

1.5. Employees who were assigned for studying, training, working, researching, nursing in home or abroad and still enjoy salary or subsistence fee of units before assigning, they shall must pay 20% for Social Insurance and 3% for health insurance (if any); employees sign labour contract with many units at same point of time, shall register for paying Social Insurance, health insurance premiums under only one contract.

1.6. Only health insurance participants: agency that manage health insurance participants directly, shall make list and register their places for medical examination and treatment to Social Insurance agencies, monthly, transfer health insurance premium in the collecting account opened in State Treasury by Social Insurance agencies. For people who are enjoying pensions, Social Insurance allowances, Vietnam Social Insurance shall transfer from compulsory Social Insurance fund to compulsory health insurance fund. Employees work under labour contracts for enterprises under army forces in which area, they shall implement pay health insurance in that area according to the classify of Social Insurance agencies and must sent attach list of employees who took part in Social Insurance confirmed by Social Insurance agencies under the Ministry of National Defense, Governmental Cipher Board.

1.7. The amount of Social Insurance, health insurance payment in a period shall be counted fully health insurance premiums and interest due of later or lacked paying (if any).

2. When Social Insurance agencies under the Ministry of National Defense, Governmental Cipher Board pay Social Insurance premiums for employees, including employees working under labour contract for enterprises under army forces, they directly pay in collecting account of Vietnam Social Insurance agency opened in central State Treasury.

3. Employers that are production enterprises (raising, transplanting, cultivation) under agriculture, forestry, fisheries, salt production, with implementation of paying salaries or remuneration for crop labours or cycle labours, may pay Social Insurance, health insurance premiums quarterly or 6 months one time, but must present production project and method of paying salaries for labours in order to Social Insurance agency have basic to solve.

4. Individual business households, cooperative groups, individuals hiring and paying wages to laborers, using fewer than 10 employees, may pay Social Insurance, health insurance premiums quarterly but must register and approved by the Social Insurance agency.

5. Employees work abroad provided in section 2.5 (2.5.1 and 2.5.3), point 2, item II, part I, shall pay Social Insurance premiums quarterly, 6 months or 12 months one time or may before one-time pay according to the time of contract; employers collect and pay Social Insurance premiums for employees and register method of payment with Social Insurance agencies or employees pay throughout employers that previous they take part in Social Insurance or pay directly in Social Insurance agencies where they residence before going abroad for work. In case, employees are extended contract or sign new contract in the country receiving labours, shall pay Social Insurance premiums according to provisions in this point or collect arrears for Social Insurance agency after coming back home country.

6. Employees pay Social Insurance premiums by themselves

6.1. Full-time commune cadres, who stop holding their positions before January 1, 2007, but have paid social insurance premiums for full 10 years or more, have five years at most to reach the retirement age may voluntarily pay by themselves monthly social insurance premiums, till they have full 15 years of paying social insurance premiums and reach retired age, monthly premiums since January 01, 2007, equivalent to 16% salary of month before stopping holding their positions. Full-time commune cadres, who stop holding their positions after January 1, 2007 are not paid by themselves, Social Insurance agencies make locked Social Insurance notebook for reserving duration for which laborers paid Social insurance premiums under the regulation.

6.2. Employees provided in point d, clause 3, Article 3 and clause 3, Article 4 of the Government’s Decree No.41/2002/ND-CP of April 11, 2002, who stop working before January 1, 2007, but have paid social insurance premiums for full 15 years or more and have five years at most to reach the retirement age may voluntarily pay monthly social insurance premiums by themselves, till they have full 20 years of paying social insurance premiums and reach retired age, monthly premiums  since January 01, 2007, equivalent to 16% salary of month before stopping working.

6.3. Subjects who were paid by themselves as provided in section 6.2 and 6.3 this point, shall register paying Social Insurance premiums monthly or quarterly with Social Insurance agencies where they residence.

6.4. Employees have reached the retirement age but have their social insurance premium payment period lacked not exceeding 6 months, shall be paid by themselves one time through employers for number of lacked months, monthly premiums equivalent to 16% salary of month before stopping working .

6.5. Employees have paid social insurance premiums for less than 15 years, lacked duration is not exceeding 6 months (including labours reserving Social Insurance payment duration) died, if have relations enough conditions for enjoying monthly survivorship allowance regime, their relations may pay Social Insurance premiums one time through employers for the number of lacked months. Monthly premiums equivalent to 16% salary of month before employees died; in case employees are reserving Social Insurance payment duration, their relations may pay directly to Social Insurance agency in resident base on reserved salary to enjoy monthly survivorship allowances.

7. Suspension from Social Insurance payment:

7.1. Cases for suspension from Social Insurance payment in Retirement and survivorship allowance fund: units must ensure enough conditions provided in point 2, item C of the January 30, 2007 Circular No.03/2007/TT-BLDTBXH of The Ministry of Labour, War invalids and Social Affairs. In duration of this suspension, units still must pay enough the amount for Sickness and maternity fund, Labor accident, occupational disease fund and health insurance fund.

7.2. Employees being on leave and enjoying monthly sickness allowance regime for 14 working days or longer in 1 month, both of employees and employers exemption from paying Social Insurance premiums of that month, but must pay health insurance premiums, this duration shall not calculated in time of Social Insurance premiums payment.

7.3. Duration of employees being on leave and enjoying monthly maternity allowance regime shall be calculated in time of Social Insurance premiums payment. In this duration, employees and employers exemption from paying Social Insurance premiums, pay health insurance premiums only.

8. Collection of social insurance arrears.

8.1. Cases must collect of arrears, including:

8.1.1. Non- paid Social Insurance.

8.1.2. Non-paid in regulated time.

8.1.3. To pay incorrect with premiums regulated in   item I of this part.

8.1.4. Paid insufficient the number of people subject to take part in compulsory Social Insurance.

8.1.5. Employees after the working time under labour contract of a term of fewer than 3 months, when expire  labour contract, till continue working or sign new labour contract with that unit, for working duration under prior to labour contract shall must collection of social insurance, health insurance arrears.

8.2. Conditions for collection of arrears: the employee is subject to take part in compulsory Social Insurance; there is his/her name in the labour and salary list of unit and have enough dossiers in relating to duration of collection of arrears.

8.3 Procedures for collection of arrears.

8.3.1. Employers:  Make “the list of collection of compulsory Social Insurance, health insurance arrears” (Form No. 04-TBH) and official document attached together dossiers in relating to employee send to Social Insurance agency.

8.3.2. Social Insurance agency: receiving dossiers, implement inspection, determining the amount must collected of arrears; the amount of collection of arrears shall be 20% Social Insurance and 3 % health insurance (if any) calculated in salaries or remuneration and minimum salary at the time of payment.

8.4. In the duration of collection of arrears, if employees are sick or in maternity or meet labour accident and have medical examination and treatment, employers shall responsible for paying expenditures of employees.

8.5. The amount of Social Insurance, health Insurance arrears must collect shall be paid in Social Insurance fund opening bank or State Treasury.

8.6. Decentralization for solving: Cases of collection of Social Insurance arrears shall solved by provincial Social Insurance, except from case of collection of arrears aiming to plus duration of taking part in Social Insurance before January 01, 1995, this case shall must have idea in written of Vietnam Social Insurance.

9. Refund the paid Social Insurance, health Insurance premiums.

9.1. Employees who are not subject to take part in compulsory Social Insurance, health Insurance (units dissolute or bankruptcy), pay exceed Social Insurance, health Insurance premiums shall be refund.

9.2 Procedures of refunding: Employees make document to send to Social Insurance agency attach with relating dossiers; provincial Social Insurance agency receives dossiers, implements inspection, evaluation and refunding for unit, non for each employer. In case dossiers are not enough conditions for refunding, must have document to reply for unit, but not later than 15 days, since the day of receiving document of unit.

9.3. In case employers move out area of province, if pay exceeding Social Insurance, health Insurance premiums, the Social Insurance agency where employers move must have document to report Vietnam Social Insurance for solving.

IV. ORDER, PROCEDURES OF TAKING PART IN SOCIAL INSURANCE, HEALTH INSURANCE.

1. Employers take part in Social Insurance, health Insurance for the first time

1.1. Employees: base on their original dossier (decision of employment, decision of rasing up salary of labour contract …) declare 3 copies “Declaration for taking part in compulsory Social Insurance, health Insurance” (Form no. 01-TBH) submit to employer; in case issued Social Insurance notebook shall not must declare, but must submit the Social Insurance notebook only.

1.2. Employers:

1.2.1. To inspect, compare the Declaration for taking part in Social Insurance with original dossier of each employee; sign for confirming and must take responsibility on content declared on the declaration of employee.

1.2.2. To Make 02 copies “List of employees taking part in compulsory Social Insurance, health Insurance” (Form 02a-TBh) and photo of decision of establishment or business registration certificate or license of operation; in case employer is individual, shall must submit labour contract.

1.2.3 In the time-limit of over 30 days, since the day of signing labour contract or decision of employment, employers must submit all dossier as regulated above and Social Insurance notebooks of employee (if any) to Social Insurance agency.

1.3. Social Insurance agency.

1.3.1. To receive dossier, inspect quantity, legitimacy of types of document, compare with dossier of employee; write the management code number of unit and each employee in the list and in the Declaration for taking part in compulsory Social Insurance (code number of unit and employee writing according to regulation of Vietnam Social Insurance). In case the dossier is insufficient, Social Insurance agency must guide specifically for unit to finish it.

1.3.2. To sign and seal in “List of employees taking part in compulsory Social Insurance, health Insurance” (Form no.02a-TBH); in duration not exceeding 5 working days since the day of receiving sufficient dossier, must return to unit 01 copy of list for unit to implement paying Social Insurance, health Insurance premiums, Social Insurance agency shall save 01 copy of the list; for 03 declaration (Form No.01-TBH) of employee after issuing Social Insurance notebook is finished, shall return to unit 02 declaration together with  Social Insurance notebook.

2. Employers take part in Social Insurance, health Insurance

2.1. Increasing or decreasing of labours or change bases for paying Social Insurance, health Insurance premiums in month

2.1.1. Employers: make 02 copies “List of adjustment on labour and compulsory Social Insurance, health Insurance premiums” (Form No.03-TBH) attach with dossier such as: declaration, decision of employment, transferring, leaving of work or labour contact, decision of salary up or down, health Insurance card (if any), submit to Social Insurance agency prior to the 20^th of month. Cases of Increasing or decreasing since the 16^th of month or later shall make list and implement in the head of next month.

2.1.2. Social Insurance agency: receive, inspect, evaluate dossier; sign, seal in list of labours taking part in Social Insurance, health Insurance; declarations (if any), inform to unit paying Social Insurance, health Insurance premiums; issue Social Insurance notebook, health Insurance card timely for employees.

2.2. When employer moves from this area to other area, must present dossier attaching “List of adjustment on labour and compulsory Social Insurance, health Insurance premiums” (Form No.03-TBH); pay fully Social Insurance, health Insurance premiums for employees till the time of moving; provincial Social Insurance agency where moving shall confirm Social Insurance notebook for employee; employer register of taking part in Social Insurance with provincial Social Insurance agency where coming, according to procedures for taking part in Social Insurance, health Insurance in the first time regulated in the point 1, item IV of this part.

2.3. Employer change legal entity, transfer ownership; merger or dissolution, bankruptcy according to regulation of law, must notify in written to Social Insurance agency and pay fully Social Insurance premiums for employee as principle of confirming to the time of paying.

3. For people take part in health Insurance only.

3.1. Management agency of health insurance participants:

3.1.1. To make 02 copies “List of compulsory health Insurance participants” (Form No.02b-TBH) submit to Social Insurance agency.

3.1.2. Monthly, when have fluctuations of participants (Increasing or decreasing), agency make “List of compulsory health Insurance participants” (Form No.02b-TBH) submit to Social Insurance agency before the 20^th of month, attaching health Insurance card of decreased participants (if any).  Health insurance participants increasing or decreasing since the 16^th of month or later shall make list for implementation in the head on next month.

3.1.3. To issue timely health Insurance card; revoke and submit to Social Insurance agency health Insurance cards in time-limit for using when person having name on card stop taking part in health Insurance. Case of revoking later or failing of revoking, must pay fully the premiums of the rest of time written on the card (except of death).

3.2. Social Insurance agency:

3.2.1. Implement sign “Contact of health Insurance payment” (Form No.05-TBH) with Management agency of health insurance participants. Duration of contract implementation, if changes influent to health Insurance premiums (change of minimum salary, health Insurance premiums, quantity of participants increasing high) must sign supplementing contact or appendix of contract.

3.2.2. When expire of contract, implement of inspection, comparison the quantity of issuing health Insurance card, the paid health Insurance amount; issue or revoke health Insurance card timely according to regulation. Case unit pay health insurance premiums fewer than generated premiums, request unit pay for supplementing; if pay exceeding, shall forward pay for next term and implement liquidate contract.

V. RESPONSIBILITY OF PARTIES TAKING PART IN COMPULSORY SOCIAL INSURANCE, HEALTH INSURANCE 

1. Employee: to implement declaration contents in “Declaration of taking part in compulsory Social Insurance”, pay Social Insurance, health insurance premiums; reserve Social Insurance notebook when stop working and other responsibility as provisions of laws.

2. Employer:

2.1. To implement fully regulations on make dossier, registration for taking part in Social Insurance, health insurance, if confirming dossier of registration Social Insurance for employee untrue, shall take responsibility according to provisions of laws.

2.2. To supply fully, timely dossiers, documents in relating to Social Insurance, health insurance interest of employee to Social Insurance agency for issuing Social Insurance notebook, health insurance card to employee;

2.3. To pay Social Insurance, Health Insurance premiums fully, timely for employee as regulations.

2.4. To reserve Social Insurance notebook and to issue health insurance card for employee on working; return Social Insurance notebook for employee and collect health insurance card in using time-limit when the employee is not working for unit to submit to Social Insurance agency;

2.5. To inspect, compare with notice of result of Social Insurance, health insurance payment sent by Social Insurance agency; if have difference, combine with Social Insurance agency to predetermine before the 15^th of next month, since the 15^th , if employer have no idea for feedback, data which noticed by Social Insurance agency shall be right.

2.6. Implementing other responsibility according to regulations of laws;

3. Social Insurance agency:

3.1. To manage employee taking part in Social Insurance, health insurance:

3.1.1. Social Insurance agencies at levels operate statistic, monitor changes of employees taking part in Social Insurance, health insurance to manage Social Insurance, health insurance  payment; issue Social Insurance notebook and health insurance card as regulated, and set up methods of management of employees taking part in Social Insurance, management of collected money from Social Insurance, health insurance.

3.1.2 Monthly, analysis, synthesis data of changes of taking part in Social Insurance, health insurance in local, inform to employers who have not yet participated in Social Insurance, health insurance or participated insufficient to urge, guide them for implementation.

3.1.3. Case employers who take part in Social Insurance, Health Insurance, didn’t own implement sufficiently liability of Social Insurance, Health Insurance payment as provisions of law, Social Insurance agency shall make dossier, petition to authorities for handling.

3.1.4. For employers who are taking part in Social Insurance, Health Insurance but in 6 months running, didn’t pay Social Insurance, Health Insurance and had no relations, transactions with Social Insurance agency since the latest Social Insurance paying announcement; Social Insurance agency report to labour management agency in local to inspect and make minutes. To base on the inspection minutes or lately after 45 days since the day of Social Insurance agency’s reporting to labour management agency but receiving idea for answer, Social Insurance agency shall temporary bring name of employer out of book, report professional collection and make dossier for private monitoring.

3.2. Information of result of Social Insurance, Health Insurance payment

3.2.1. Monthly or head month of next period ( with unit paying periodically), base on dossier of registration of taking part in Social Insurance, Health Insurance of units; notice available payment of bank of State Treasury in month, in period of examination, comparison and determination the number of Social Insurance, Health Insurance participant, total salary fund, the amount must pay, the amount have paid, the amount paid exceeding, insufficient and the interests have not yet paid, paid later (if any); make 02 copies “notice of the result of compulsory Social Insurance, Health Insurance payment” (form 08-TBH) send 01 copy to employer’s unit prior to 10^th of next month, 01 copy saved in Social Insurance agency.

3.2.2. Confirming on the Social Insurance notebook when paying Social Insurance, instead of notice for employees who pay Social Insurance by themselves and employees who have fewer than 10 employees.

3.3. Operation of Social Insurance, Health Insurance collection

3.3.1. Various management levels:

a. Vietnam Social Security: direct, guide and inspect situation of implementation of task on management collection, issuing Social Insurance notebook, Health Insurance card in branch, including Social Insurance agency under The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board. Determination the average rate interest in year of Social Insurance fund investment act and notice to provincial Social Insurance.

b. Provincial Social Insurance:

-To base on real changes of locality to various level for management of collecting Social Insurance, Health Insurance to appropriate with function and mission

- To set up, manage data basic in relation to employees taking part in Social Insurance, Health Insurance in provincial area;

- To make plan and guide, inspect situation of implementation work of collection, issuance of Social Insurance notebook, Health Insurance card according to the various levels of management and settlement the amount of Social Insurance, Health Insurance payment for district Social Insurance as the defined period of quarter, 6 months, year and make “The minutes on evaluation data of compulsory Social Insurance, Health Insurance collection”    (Form no.12-TBH).

c. District Social Insurance: to operate guide implementation of Social Insurance, Health Insurance collection; issuing Social Insurance notebook, Health Insurance card for employers and employees card according to the various levels of management;

d. Social Insurance under The Ministry of National Defense, The Ministry of Public Security, the Governmental Cipher Board: to direct collect Social Insurance, issue Social Insurance notebook for employees managed by The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board; to make collection plan and report settlement of Social Insurance collection, issue Social Insurance notebook yearly to Vietnam Social Insurance agency.

3.3.2. Make and assign yearly collection plan

a. District Social Insurance: To base on situation of implementation of past year and ability of enlarging employees taking part in Social Insurance, Health Insurance in the area, make 02 copies “Plan on compulsory Social Insurance, Health Insurance collection” for next year (Form no.13-TBH), send 01 copy to provincial Social Insurance before the November 05 yearly.

b. Provincial Social Insurance:

- To make 02 estimates on Social Insurance, Health Insurance collection for employers subject to managed by provincial level, and synthetic whole province, make 02 copies “Plan on compulsory Social Insurance, Health Insurance collection” for next year (Form no.13-TBH), send 01 copy to Vietnam Social Insurance before the November 11 yearly.

- To base on estimates on collection assigned by Vietnam Social Insurance, conduct to apportion estimates on Social Insurance, Health Insurance collection for units under provincial Social Insurance and district Social Insurance before the January 20 yearly.

c. Social Insurance under The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board: make plan of Social Insurance collection send to Vietnam Social Insurance before November 15 yearly

d. Vietnam Social Insurance: base on situation of implementation plan of past year and ability of developing employees of next year of locals, synthetic, make and assign estimates on Social Insurance, Health Insurance collection to provincial Social Insurance and Social Insurance under The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board before the January 10 yearly.

3.3.3. Management of money collection:

- Provincial Social Insurance and district Social Insurance shall not permit to use money collected from Social Insurance, Health Insurance for any purpose (in special case, must be accepted by General director of Vietnam Social Insurance in written).

- Quarterly, provincial Social Insurance (Department of Planning and Finance) and district Social Insurance shall take responsibility for settlement the amount of 2% which kept by units, define redundant or lack differences; and at the same time, sending announcement of settlement to Department of collection or collection division to conduct collecting timely the amount of money which employers have not yet spent in the head of month in next quarter;

- Vietnam Social Insurance evaluate the collecting amount of Social Insurance, Health Insurance in 6 months or year for provincial Social Insurance, Social Insurance under The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board;

3.3.4. Information of report:

- Provincial and district Social Insurance agencies open detail book on compulsory Social Insurance, Health Insurance collection (form no. 07-TBH); conduct recording in book according to guidelines on using forms.

- Provincial and district Social Insurance agencies conduct the regime of report situation of compulsory Social Insurance, Health Insurance situation (Form no. 09, 10, 11-TBH) in month, quarter, year as the following:

+ District Social Insurance: monthly report before the 22; quarterly report before the 20 of head month of next quarter; yearly report before the January 25 of next year.

+ Provincial Social Insurance: monthly report before the 25 of every month, quarterly report before the end day of the first month of next quarter; yearly report before the February 15 of next year.

- Social Insurance under The Ministry of National Defense, The Ministry of Public Security and the Governmental Cipher Board BHXH: conduct report of collection of 6 head yearly months Social Insurance before the July 30 and yearly report before the February 15 of next year.

3.3.5. Management of dossiers and documents:

- Provincial and district Social Insurance agencies update information, data of Social Insurance, Health Insurance participants to service timely for professional works and management.

- Provincial Social Insurance agencies set up system of code number of units taking part in Social Insurance which applied in provincial area according to guide of Vietnam Social Insurance. The code of taking part in Social Insurance is used for issuing for unit to Social Insurance registration is united used in dossiers, papers, books and professional reports.

- Social Insurance agencies of levels shall operate to various, store and preserve dossiers, documents of Social Insurance, Health Insurance collection, ensure scientific to convenience in exploiting; using. To conduct informational and technology application to manage Social Insurance, Health Insurance participants; issue Social Insurance notebook, Health Insurance card for compulsory Social Insurance, Health Insurance participants.

VI. HANDLING VIOLATIONS ON COMPULSORY SOCIAL INSURANCE, HEALTH INSURANCE COLLECTION.

1. Acts violate laws on paying Social Insurance:

1.1. Regarding to employees and employers: don’t pay, pay wrongly with provided time limit, wrongly with the provided rate; pay insufficiently the number of persons subject to take part in Social Insurance.

1.2. Regarding to Social Insurance organizations: intentionally, cause difficulty or prevent taking part in Social Insurance, Health Insurance, annoying and harass with employers and employees.

2. Employers who have activity of Social Insurance payment stating at the item 1.1, point 1 of this section, beside of having to pay the amount of money not yet paid or paid lately and handled according to provisions of laws, they shall have to pay the interest arising because of not yet paying or paying lately.

2.1. Cases shall calculate interest: except of the amount of 2% which employers may keep and the amount of Social Insurance in period must pay, all the rest of amount not yet paid or paid lately must calculate interest at all.

2.1.1. The time point of calculation: After the 30 since the day out of time of Social Insurance paying

2.1.2. Interest for calculation: according to the rate (%) of the interest of investment activity from Social Insurance fund in year.

2.1.3. Formulation for calculation:

L = D x  x t

In there:

+ L: the interest must pay because not yet paid or paid lately.

+ D: The amount of money which not yet paid, paid lately subject to cases must calculate interest.

+ K: rate of interest of investment activity from Social Insurance fund in year.

+ t: the number of day not yet paid, paid lately must calculate interest.

Example: A unit has not yet paid or paid lately the amount of 100 million dong (D), interest from investment activity of Social Insurance fund in year is 8.4% year (K). Duration of paid lately, insufficient paid must calculate interest is 60 days (t).

So that, the interest of not yet paid, lately paid of unit shall be L = 100.000.000 x 8.4%/ 365 x 60 = 1.380.822 dong.

2.2. Cases shall not calculate interest: the amount of Social Insurance which is lately paid because state adjust minimum salary or modify the salary regime or competent agencies decide to raise salary lately, raise salary with effective time return back before the day of promulgation of decision.

2.3. The interest of the money not yet paid or paid lately shall pay in Social Insurance fund that opening in state bank or treasure.

3. Employees, employers and Social Insurance organizations have activity violating provisions on Social Insurance, Health Insurance, depend on nature and seriousness of violation, shall be taken administrative violation sanction, discipline handling, if cause damage must compensate, serious cases shall be examine for penal liability according to provisions of laws.

Part 3:

OPERATION FOR IMPLEMENTATION

1. Employers who paid Social Insurance in period from January 01, 2007 to June 30, 2007 with rate of 20% including regional allowance or paid over 20 times of general minimum salary or paid Social Insurance base on salary in foreign currency which not yet conducted according to rate exchanged on the January 02, 2007, announced by the Vietnam state bank, Social Insurance agencies shall inspect, compare, define the difference (redundant, lack) to adjust the amount must collect or the amount collected in the July of 2007.

2. Employers that kept the amount of 2% must collect from the January 01, 2007 to expensive timely 2 regime of sickness and maternity, Social Insurance agencies shall make settlement of quarter I, II/12007, define the redundant or lack difference to write rising the amount must collect or the collected amount for employers in the July of 2007.

3. Regarding to employees who are pay Social Insurance by themselves with the rate of 15%  salary, wage of the month before leaving work, since the January 01, 2007, must pay with the rate of 16%, Social Insurance agencies shall conduct collect for supplementing 1% and write on Social Insurance notebook for employees.

4. Case of paying lately, Social Insurance agencies shall conduct calculate interest according to provisions at the item 2.1, point 2, section III, the part II since January 01, 2007.

5. Provincial Social Insurance have responsibility for popularization, organization or conducting provisions on Social Insurance, Health Insurance collection, issuing Social Insurance notebook, Health Insurance card timely for units and employees.