Hướng dẫn 3464/BHXH-HD

GUIDANCE

ON PROCEDURES FOR FINANCIAL AID UNDER DECISION NO. 28/2021/QD-TTG DATED OCTOBER 1, 2021 OF THE PRIME MINISTER

Pursuant to Resolution No. 116/ND-CP dated September 24, 2021 of the Government on policies supporting the employers and employees affected by Covid-19 pandemic from Unemployment Insurance (UI) Fund; Decision No. 28/2021/QD-TTg dated October 1, 2021 of the Prime Minister on policies supporting employers and employees affected by Covid-19 pandemic from UI Fund;

Pursuant to Official Dispatch No. 3068/BHXH-CSXH dated October 1, 2021 of Vietnam Social Security on implementation of the Decision No. 28/2021/QD- TTg of the Prime Minister.

Ho Chi Minh City Social Security hereby gives certain guidelines as follows:

I. Reduction in contribution rate to UI Fund for employers affected by Covid-19 pandemic

1. The employers regulated in Article 4, Chapter II of Decision No. 28/2021/QD-TTg are eligible for a reduction in contribution rate from 1 per cent to 0 percent of the monthly wage fund for employees who have participated in Unemployment Insurance from October 1, 2021 to the end of September 30, 2022 (12 months).

2. Monthly, from October 1, 2021 to the end of September 30, 2022, social security agencies will reduce the contribution rate of UI from 1 per cent to 0 per cent as prescribed (the employers are not required to submit applications).

3. If a public sector entity is eligible for a reduction in UI contribution rate, it shall send to the social security agency to which it has made UI contributions a copy of the document issued by the competent authority proving that it is classified as a financial autonomy entity as prescribed in clauses 1, 2 and 3 Article 9 of the Government No. 60/2021/ND-CP dated June 21, 2021 stipulating the financial autonomy mechanism of public sector entities.

II. Financial aid for employees paying UI contributions to ease Covid-19 impacts from the surplus of UI Fund

1. Employees paying UI contributions specified in Article 1 of Decision No. 28/2021/QD-TTg

1.1. Social security agency:

- No later than October 5, 2021, the social security agency shall send form No. 01 issued together with Decision No. 28/2021/QD-TTg to the employers via emails and applications, i.e. zalo, etc.

- Based on the bank accounts of employees filled in the Form No. 01, the social security agency shall provide financial aid to the bank accounts of employees as prescribed.

1.2. Employers

a. Make a list:

- Receive Form No. 01 issued together with Decision No. 28/2021/QD-TTg from the social security agency, coordinate with employees in reconciliation and supplementation of employees’ information.

- Within 5 days after receiving the Form No. 01 sent by the social security agency, the employer shall make a list as follows:

+ For employees who have no change in information and UI contribution period and they voluntarily waive the financial aid: the employer shall make a list using Form No. 02 issued together with Decision No. 28/2021/QD-TTg and send to the social security agency an electronic application or a physical application if it cannot send it online (attached excel file to the collection division via email or zalo, etc.).

+ For employees who have changes in information compared to Form No. 01: the employer shall make a list using Form No. 03 issued together with Decision No. 28/2021/QD-TTg and send an electronic application or a physical application for modifications before the provision of financial aid for the employees.

+ Fill in sufficient information in the Form.

- To provide financial aid for employees as soon as possible, the employer may send sub-lists in multiple times (send a sub-list to the social security agency as quickly as possible upon its completion), no later than November 10, 2021.

- In case employee’s information about account number, recipient name, bank name, or bank branch name is incorrect, the social security agency shall directly contact the employee to request information and thus, the employer has to provide the correct phone number of employees to the social security agency for prompt provision of financial aid for employees.

- In case an employee does not have a bank account, the employer shall cooperate with a bank to open a personal bank account for the employee.

Notes:

- In case the employee's name is not listed in Form No. 01, the employer shall add him/her to Form No. 3 and note “Addition" in the column, which is used for modification of information in order for the social security agency to carry out supervision and review. In case of modification to employee’s information, clearly specify the information that needs modifications.

- If employees voluntarily waive the financial aid, clearly state “waive the financial aid” in the Note column.

1.3. Employees:

- Collate and supplement sufficient information on the list as stated in Form No. 02 issued together with Decision No. 28/2021/QD-TTg ; if the information is mismatched, the employee shall provide proof of correct information for the employer.

- Receive documents and Form No. 03 issued together with Decision No. 2192/QD-BHXH dated December 10, 2019 (if any) of Vietnam Social Security from social security agencies in case their information or UI contribution period are mismatched with the database of the social security agencies.

- If the employee fails to receive a financial aid after November 30, 2021, he/she will comply with clause 2 Article 3 of Decision No. 28/2021/QD-TTg .

c. Application submission: via:

- National Public Service Portal;

- Public Service Portal of Vietnam Social Security or I-VAN service providers;

- Postal services;

- Submission in person at social security agencies of provinces or districts according to collection delegation. Since the COVID-19 pandemic has been progressing unpredictably, the social security agencies have neither received nor paid cash at their head offices.

d. Processing time:

Within 5 working days after receiving a list of employees with correct and sufficient information. Within 10 working days after receiving a list of employees with modified information.

2. Employees having UI contribution period reserved:

a. Entities:

Employees whose non-state/state employment contracts have already been terminated within the period from January 1, 2020 to end of September 30, 2021, and whose UI contribution periods are reserved as prescribed in the Employment Law, except for monthly old-age pensioners.

b. Procedures and applications:

- The employee shall fill in and file Form No. 4 together with Decision No. 28/2021/QD-TTg with the social security agency from which he/she wishes to receive the financial aid (without regard to administrative division) via VssID - digital Social Security, VSS Portal, national public service portal, postal services, or physical application in person (since the COVID-19 pandemic has been progressing unpredictably, the social security agency has neither received nor paid cash at the head office).

- Receive documents and Form No. 03 issued together with Decision No. 2192/QD-BHXH dated December 10, 2019 (if any) of Vietnam Social Security from social security agencies in case their information or UI contribution period are mismatched with the database of the social security agency; complete the documents as prescribed in Article 27 of Decision No. 595/QD-BHXH dated April 14, 2017 of Vietnam Social Security and clause 31 Article 1 of Decision No. 505/QD-BHXH dated March 27, 2020 of Vietnam Social Security1

c. Submission duration:

From October 1, 2021 until the end of December 20, 2021.

Notes: each employee only submits the application once to avoid duplication.

d. Processing time:

Within 5 working days after receiving a list of employees with correct and sufficient information. Within 10 working days after receiving a list of employees with modified information.

3. Implementation:

The employers shall be liable for the accuracy of the information declared in Form No. 02, Form No. 03. If any error is found after provision of financial aid, the social security agency shall calculate the new amount of financial aid based on the re-determined UI contribution period; make extra payment or recover the overpaid amount.

The employers shall cooperate with social security agencies in recovering the overpaid amounts. If these amounts cannot be recovered, the employers shall reimburse them to social security agencies.

Request the employers to follow the above guidance strictly to provide prompt financial aid for employees affected by Covid-19 pandemic; any difficulty that arise during the implementation should be reported to social security agencies for further guidance./.