Công văn 1734/BHXH-QLT

Official Dispatch No. 1734/BHXH-QLT dated August 16, 2017 Instruction on collecting social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance; management of social insurance books and health insurance cards

Nội dung toàn văn Official Dispatch 1734/BHXH-QLT 2017 Instruction collecting social insurance contributions Ho Chi Minh


VIETNAM SOCIAL SECURITY
SOCIAL INSURANCE AUTHORITY OF HO CHI MINH CITY
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
----------------

No. 1734/BHXH-QLT
Re: Instruction on collecting social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance; management of social insurance books and health insurance cards

 Ho Chi Minh City, August 16, 2017

 

To: Employers in Ho Chi Minh City

On April 14, 2017, the General Director of Vietnam Social Security signed the Decision No. 595/QĐ-BHXH on procedures for collection of social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance and issuance of social insurance books and health insurance cards which comes into force from July 01, 2017.

The social insurance authority of Ho Chi Minh City (hereinafter referred to as “HCMC social insurance authority”) requests employers in the city to access the link: http://bhxhtphcm.gov.vn/Resource/vanban/qd595.pdf and download the entire contents and specimens of the Decision No. 595/QĐ-BHXH for reference and implementation.

HCMC social insurance authority provides instructions on certain tasks of collection of social insurance contributions, premiums of health insurance unemployment insurance, occupational accident and occupational disease insurance (hereinafter referred to as “insurance contributions and premiums”) and issuance of social insurance books and health insurance cards and certain notes when implementing the Decision No. 595/QĐ-BHXH To be specific:

1. Assignment of collection management

New employers shall register the participation in social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance for the first time with social insurance authorities of districts where their registered business premises are located.

If an employer relocates its business premises to another district, within 3 months, the employer shall notify the social insurance authority of the district where the employer is participating in insurance to relocate the registered business address in accordance with regulation of law. If the employer fails to notify of relocation of business premises, the social insurance authority of the district where the employer is participating in insurance will suspend the collection of social insurance contributions and cooperate with the social insurance authority of the district where the employer's business premises are relocated in establishing procedures for changing place of insurance participation.

2. Participants

2.1. Participants in social insurance, occupational accident and occupational disease insurance, health insurance and unemployment insurance

a) People working under labor contracts whose term is at least 3 months, including labor contracts signed between employers and legal representative of people under 15 years old in accordance with regulations of law;

b) Officials and public employees prescribed by law; Officials and public employees in charge of management are not required to participate in unemployment insurance;

c) Managers of enterprises and directors of cooperatives receiving salaries;

2.2. Participants in social insurance and occupational accident and occupational disease insurance

a) People working under labor contracts whose term is from 1 month to under 3 months (except for probationary contracts as prescribed by law), applicable from January 01, 2018.

b) Foreign employees who work in Vietnam and obtain work permits, practicing certificates or licenses issued by Vietnamese competent authorities. (This regulation shall be applied from January 01, 2018 in accordance with the Government’s regulations). Foreign employees working under labor contracts whose term is at least 3 months shall participate in compulsory health insurance.

2.3. Participants in retirement and dead benefit funds.

a) Part-time employees of communes, wards and towns;

b) Guest employees under contracts prescribed in Law on Vietnamese guest employees.

c) People entitled to spouse allowances in overseas Vietnamese representative missions prescribed in Clause 4 Article 123 of Law on Social Insurance

d) If participants and employees who reserve payment period of compulsory social insurance contributions still lack 06 months or less to be eligible for receiving monthly pensions or death benefits, they may make a lump sum payment for the remaining months to receive pensions or death benefits in accordance with regulations of law.

2.4. Employees who are assigned to study, practice or work domestically and overseas but still receive domestic salaries are subject to compulsory social insurance and unemployment insurance.

2.5. Employees who enter into multiple labor contracts

a) An employee who enters into at least 2 labor contracts with different employers shall pay social insurance contributions and unemployment insurance premiums according to the first labor contract and pay health insurance premiums according to the labor contract with highest salary.

b) In the cases where an employee enters into labor contracts with multiple employers and has paid social insurance contributions and occupational accident and occupational disease insurance premiums to an employer, the other employers shall pay occupational accident and occupational disease insurance premiums for this employee if he/she is subject to compulsory social insurance.

3. Insurance contributions and premiums

Insurance contributions and premiums shall be equal to the monthly salary multiplied by payment rates according to each respective fund.

Fund

Responsibility

Social insurance

Occupational accident and occupational disease insurance

Health insurance

Unemployment insurance

Total

Employers

17%

0.5%

3%

1%

21.5%

Employees

8%

 

1.5%

1%

10.5%

In which, 25% of the social insurance fund shall be provided for component funds as follows:

- Sickness and maternity fund: 3%

- Retirement and death benefit fund: 22%

4. Monthly salaries as the basic for payment of insurance

4.1. Salaries paid by the State

a) Regarding an employee whose salary is paid by the State, the monthly salary as the basis for payment of compulsory social insurance is the salary plus (+) position allowance and seniority pay (if any). This salary is calculated according to the statutory pay rate.

The monthly salary as the basis for payment of compulsory social insurance mentioned in this Point also applies the reassignment coefficient specified by salary laws.

b) Regarding part-time employees of communes, wards and towns, the monthly salary as the basis for payment of social insurance is the statutory pay rate.

4.2. Salaries paid by non-state employers.

a) The salary as the basis for payment of insurance of employees, including:

- Salaries specified in labor contracts.

- Allowances such as position allowance, responsibility allowance, allowances for hard, toxic or dangerous work, seniority pay, area-based allowance, travelling allowance, attraction allowance and similar allowances.

- Additional payments with specific amounts and the agreed salaries under the labor contract and the salaries paid regularly in each period of salary payment, applicable from January 01, 2018.

b) The monthly salary as the basis for payment of compulsory social insurance does not include other benefits such as rewards for creative ideas, payments for mid-shift meals; subsidies on costs of traveling, calling, housing, child care benefits; benefits provided upon the death or marriage of a employee’s relative, bonus upon the employee’s birthday, benefits for employees suffering from occupational accidents or occupational diseases and other benefits specified labor contracts.

c) The monthly salary as the basis for payment of insurance of an enterprise manager receiving salaries is the salary decided by the enterprise and those of a cooperative manager receiving salaries is the salary decided by the general assembly of members.

d) The monthly salary as the basis for payment of compulsory social insurance, health insurance and unemployment insurance must not fall below the region-based minimum wage of the person holding the simplest position under normal working conditions.

- A person whose job or position requires training (including training provided by the employer) must be higher than the region-based minimum wage by at least 7%;

- The salary of a person working under strenuous, toxic or dangerous conditions must be higher by at least 5% than that of a person having a similar job or position under normal working conditions; The salary of a person working under extremely strenuous, toxic or dangerous conditions must be higher by at least 7% than that of a person having a similar job or position under normal working conditions.

e) If the monthly salary as the basis for payment of social insurance, health insurance and occupational accident and occupational disease insurance exceed 20 times the statutory pay rate, the monthly salary the basis for payment of abovementioned types of insurance shall be equal to 20 times the statutory pay rate. If the employee’s monthly salary is greater than 20 times the region-based minimum wages, the monthly salary as the basis for payment of unemployment insurance premium shall be equal to 20 times the region-based minimum wages.

5. Payment methods

Every month, no later than the last day of month, employers shall make deductions from the employees’ monthly salary fund for paying insurance contributions and premiums and simultaneously make deductions from the monthly salary as the basis for payment of insurance contributions and premiums of each employee at prescribed rate and transfer them at the same time to the collection account of the social insurance authorities opened at the state banks or treasuries.

Note: In case of order for payment, the payment request form shall specify the employer's name, the employer's code and contents of payment.

6. Late payment interest and collection of arrears

6.1. Late payment interest:

An employer who pays insurance contributions and premiums for at least 30 days late shall pay the interest on unpaid insurance premiums and contributions.

6.2. Collection of arrears:

a) Collection of arrears due to evasion of payment: If an employer evades payment of insurance contributions or premiums, fails to pay insurance contributions or premiums for sufficient participants, fails to pay sufficient insurance contributions or premiums or appropriates insurance contributions or premiums (hereinafter referred to as "evade payment of insurance contributions or premiums”) and these violations are concluded by social insurance authorities according to results of specialized inspection in terms of payment of insurance contributions and premiums or by the competent authority from January 01, 2016, apart from insurance contributions and premiums payable, the interest imposed on evaded insurance contributions and premiums in evasion period and late payment interest shall also be collected as follows:

- Regarding the entire evasion period before January 01, 2016, the rate of late payment interest applicable in 2016 shall be applied;

- Regarding the evasion period from January 01, 2016 onwards, the annual rate of late payment interest applicable at the time when the evasion of payment of insurance contributions and premiums is discovered shall be applied;

- If an employer requests the collection of arrears in the added period of 6 months or more enclosed with the inspection results provided by the social insurance authority or inspecting authority or enclosed with the decision on penalty for administrative violations issued by the competent authority.

b) Collection of arrears due to increase in the monthly salary as the basis for payment of social insurance, unemployment insurance, occupational accident and occupational disease insurance: If an employee pays social insurance contributions or premiums of unemployment insurance or occupational accident and occupational disease insurance after 6 months from the day on which the competent person signs the decision on or labor contract (appendix of labor contract) for increasing the pay scale or increasing monthly salary and allowances as the basis for paying insurance contributions and premiums, the arrears shall include contributions and premiums payable as prescribed by law and the interest thereon.

6.3. Rate (%) of late payment interest at the time of interest calculation shall be determined as follows:

- Regarding compulsory social insurance, unemployment insurance, occupational accident and occupational disease insurance, the rate of late payment interest shall be equal to 2 times the monthly average investment interest rate of the social insurance fund of the preceding year announced by Vietnam Social Security.

- In case of health insurance, the rate of late payment interest shall be equal to 2 times the monthly interest rate of the interbank market with a term of 9 months announced by the State Bank of Vietnam on its Portal in the preceding year. If the interest rate of interbank market in the preceding year has its term other than 9 months, the interest rate of the term preceding the 9-month term shall be applied.

6.4. Formulas for calculating rates of late payment interest are specified in Articles 37 and 38 of the Decision No. 595/QD-BHXH.

7. Time of payment of social insurance contributions and premiums of health insurance and unemployment insurance

7.1. An employee who does not work or receive salary for at least 14 working days in a month (in case of 26 working days per month) is not required to pay social insurance contributions in this month. This period shall not be included in the payment period of social insurance contributions.

7.2. An employee who takes leave due to sickness for at least 14 working days in a month in accordance with regulations of law on social insurance is not required to pay insurance contributions and premiums but still receives benefits from health insurance

7.3. If an employee who takes leave due to maternity for at least 14 working days in a month, both he/she and his/her employer are not required to pay social insurance contributions and premiums of unemployment insurance and occupational accident and occupational disease. This period will be included in the payment period of social insurance contributions but not included in the payment period of unemployment insurance premiums and his/her health insurance premiums will be paid by the social insurance authority.

a) If a labor contract expires while an employee takes leave due to maternity, the maternity leave period from the time where he/she takes leave to the time when his/her labor contract expires shall be included in the payment period of social insurance contributions and the leave period after his/her labor contract expires shall not included in the payment period of social insurance contributions.

b) The maternity leave period of an employee who terminates his/her labor contract or employment contract or resigns before giving birth or adopting a child who is under 6 months shall not be included in the payment period of social insurance contributions.

c) If a female employee returns work before the prescribed leave period of childbirth expires, the maternity leave period from the time of leaving to the time of returning shall be included in the payment period of social insurance contributions; she and her employer shall pay insurance contributions and premiums from the time of returning onwards.

d) If the father or the direct fosterer, intended mother, intended father or the direct fosterer who is entitled to maternity benefits do not take leave, he/she and his/her employer will still pay insurance contributions and premiums.

7.4. If an employee who stops working in accordance with regulations of law on labor still receives salary, he/she and his/her employer shall pay insurance contribution and premiums according to the monthly salary paid for the employee during the stopping period.

8. Issuance and management of social insurance books

8.1. Participants in social insurance who have not been issued with social insurance books shall make a declaration of providing or adjusting the participant’s information in social insurance and health insurance using the specimen No.TK1-TS, specify their social insurance codes, declare sufficient information and take legal responsibility for the declared information.

Participants who have not obtained social insurance codes (including participants who fail to remember their codes) shall cooperate with the social insurance authorities or post offices in issuance of social insurance codes.

Notes: Employers and employees can search for their social insurance codes and codes of households participating in social insurance via the link https://baohiemxahoi.gov.vn/tracuu/Pages/tra-cuu-ho-gia-dinh.aspx.

8.2. Every employee may only obtain a social insurance book with the only social insurance code during the participation period for monitoring payment of and handling social insurance and unemployment insurance benefits in accordance with regulations of law.

If a person has at least 2 social insurance books, all social insurance books shall be transferred to the last employer that will go through procedures for consolidation of social insurance books. If his/her insurance books have the same payment period of social insurance and unemployment insurance premiums, the social insurance authority shall refund premiums which has been paid to the retirement and death benefit fund and unemployment insurance fund by this person and his/her employer (including social insurance contributions and unemployment insurance premiums that shall be paid by his/her employer and excluding interest) to this person.

8.3. Employees shall maintain their social insurance books in accordance with regulations of Law on social insurance 2014. After social insurance authorities send separate documents for confirmation of payment period of social insurance and unemployment insurance by 2016 to employers, the employers shall send social insurance books (including covers and confirmations of social insurance books or social insurance books and their confirmations) to their employees.

If an employee resigns, his/her employer shall make a notice, according to which, the social insurance authority shall print out a separate document confirming the social insurance book for the following period and send it to the employer that shall send the confirmation to the employee. The employee is not required to submit his/her insurance book to the social insurance authority.

Note: Employees who are participating in social insurance and have their social insurance separate documents confirming the social insurance book monitored and printed out by 2016 by social insurance authorities and sent to their employers are not required to provide insurance books for social insurance authorities for confirming the following participation period.

8.4. Employees who reserve their payment period of social insurance and unemployment insurance when working for their employers and subsequently register the participation again shall submit their social insurance books for confirmation of the following participation period when resigning.        

8.5. Regarding employers owing social insurance contributions and premiums of unemployment insurance, occupational accident and occupational disease insurance, if their employees are eligible for receiving social insurance benefits or terminate their labor contracts or employment contracts, the employers shall pay sufficient insurance contributions and premiums and late payment interest in accordance with regulations and law. The social insurance authorities shall confirm social insurance books to promptly settle social insurance and unemployment insurance benefits for the employees.

If an employer has not paid sufficient insurance constructions and premiums, the social insurance authority shall confirm social insurance books for the period in which the insurance constructions and premiums have been paid. After debts of insurance premiums are paid, the social insurance authority shall make an additional confirmation in the social insurance books.

8.6. If an employer moves its premises in a province or changes its name, its employees’ social insurance books are not required to be confirmed.

9. Issuance and management of health insurance cards

9.1. A health insurance card shall be valid corresponding to the paid health insurance premium. The health insurance card is valid from the day on which the health insurance premium is paid. Health facilities receiving health insurance cards from the sick shall search for information on health insurance card on the portal of information on assessing health insurance cards to determine validity of the insurance premium cards.

9.2. Regarding employers who pay health insurance premiums at least 30 days late and have their health insurance cards expired If an employee incurs costs of medical examination or treatment when his/her insurance card has expired, the social insurance authority shall directly pay these cost after his/her employer pay sufficient late health insurance premiums.

9.3. Participants in health insurance who reside permanently or temporarily or work in a province or city may register for covered initial medical services at health facilities of communes or districts or equivalent levels or certain provincial or central health facilities announced quarterly on the website http://bhxhtphcm.gov.vn/.

9.4. A participant in health insurance is allowed to change the initial provider of covered medical services in the first month of a quarter.

9.5. An employee entitled to sickness or maternity benefits will continue using his/her issued health insurance card and is not required to replace the health insurance card. Regarding an employee takes leave without salary, if his/her employer makes a document on taking leave due to maternity, his/her insurance card shall be valid from the leave month to the expiry date of the issued card.

9.6. If an employee takes long –term leave due to sickness or leaves his/her job for retirement, his/her issued health insurance card will be valid until the end of the month in which his/her employer makes a notice. The social insurance authority, according to a list of reduced participants shall make a list of people only participating in health insurance using the specimen D03-TS according to participants suffering long-term sickness or participants receiving monthly pensions or social insurance benefits. A new health insurance card shall be valid from the first day of the month following the month of making notice.

9.7. When the number of employees is reduced, the employer shall make a list of reduced participants and submit it to the social insurance authority through the e-transaction system within the month of reduction (including the last day of this month). An employer that makes a notice after the last day of the month of reduction shall pay health insurance premiums for the following month and health insurance cards shall be valid until the end of this month. Social insurance authorities shall not revoke health insurance cards issued to reduced participants.

For example, an employee resigns from July 28, 2017. If his/her employer makes a notice on August 01, 2017, the employer will pay health insurance premiums until the end of August, 2017 and not pay social insurance contributions and unemployment insurance premiums for August, 2017.

9.8. Employers shall notify employees who have resigned and are not subject to compulsory health insurance of participating in household health insurance to use medical services and ensure their continuous participation for 5 years in accordance with regulations of law on health insurance.

Note: If a household insurance card is renewed at least 10 days before the old health insurance card expires, the effective period of the new card will begin after the expiry date of the old card. If an employee participates in household health insurance when the old insurance card has expired for 3 months or less, the household insurance card will be valid from the day on which the household health insurance premium is paid.

9.9. From September 01, 2017, social insurance authorities shall issue health insurance cards according to social insurance codes.

10. Period of making documents

10.1. Employers may make documents on increasing, reducing and adjusting the number of employees or salaries of a month on all days of this month through the e-transaction system. However, to facilitate the monitoring and management of documents on reduction or adjustment, employers may make documents once a month.

For example, documents of August, 2017 shall be made from August 01 to August 31, 2017.

10.2. In case of increase in the number of employees, the employer shall promptly make a notice. Health insurance cards shall be valid from the day on which the notice is made through the e-transaction system.

10.3. In case of reduction in the number of employees, the employer shall make a notice from the first day of the following month and pay health insurance premiums for the following month. An employer that makes the notice of reduction in number of employees for the following month before the 28th day of the previous month is not required to pay health insurance premiums for the following month. After making the notice, the employer shall not declare arising changes in previous month.

Example: An employee resigns from July 31, 2017.

- When making documents of August, 2017, if his/her employer makes the notice on August 1, 2017, the employer shall pay additional health insurance premiums for August, 2017 and the employee's health insurance card will be valid until August 31, 2017.

- If his/her employer make the notice on July 28, 2017, the employer shall only pay insurance contributions and premiums for the employee until July, 2017 and the employee's health insurance card will be valid until July 31, 2017.

Note: After documents of August, 2017 are made, the employer shall not make documents of July, 2017 on remaining days of this month.

11. Specimens used for participation in social insurance, occupational accident and occupational disease insurance, health insurance and unemployment insurance

11.1 Declarations of providing or adjusting information on participants in social insurance and health insurance (Specimen No. TK1-TS)

This declaration shall be made by employees. A declaration of information on a participant in social insurance, health insurance, unemployment insurance and household's members will be made if the employee has no social insurance book or social insurance code.

Social insurance codes are searched for on the website https://baohiemxahoi.gov.vn/tracuu/Pages/tra-cuu-ho-gia-dinh.aspx

The declaration shall be made when changes occur.

11.2 Declarations of providing or adjusting information on employers participating in social insurance and health insurance (Specimen No. TK3-TS)

This declaration shall be made by employers when they register the participation in social insurance health insurance and unemployment insurance and when they request for adjusting their information.

The declaration shall be made when changes occur.

11.3. Information declarations (specimen No. D01-TS)

Information declarations shall be made by employers in case of consolidating documents on employers and participants which are used as the basis for collecting arrears of social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance; issuing, replacing or adjusting social insurance books and health insurance cards (enclosed with specimen No. D02-TS or specimen No.TK1-TS)

This type of declaration shall be made when changes occur.

11.4. The list of participants in social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance (Specimen No. D02-TS)

The list shall be made by employers when they register participation in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease; collect arrears of or make adjustment to payment of insurance contributions and premiums or make applications for issuing social insurance books and health insurance cards to their employees.

The list shall specify sufficient social insurance codes. If there is no social insurance code, the specimen No. TK1-TS specified in Section 11.1 shall be made.

The list shall be made when the abovementioned activities arise in this month. For example, documents of August, 2017 shall be made from August 01, 2017 to August 31, 2017.

11.5. Notifications of payment of social insurance contributions, premiums of health insurance, unemployment insurance and occupational accident and occupational disease insurance using the specimen No. C12-TS

These notifications shall be made by social insurance authorities based on data specified in specimen No. D02-TS, specimen No. D02a-TS and specimen No. C12-TS of the preceding month, data stored on software for managing collection of insurance contributions and premiums and proofs of payment of employers in this month.

Social insurance authorities shall make annual notifications and send them to employers before the 15th day of the following month. After receiving notifications, employers shall inspect them and make comparison, if there is inaccurate information, the employers and social insurance authorities will compare their data.

Employers in Ho Chi Minh City are provided with the specimen No. C12-TS with digital signature on the website http://c12.bhxhtphcm.gov.vn.

- Employers access the abovementioned website, create user accounts and register by their valid digital signatures to download and receive the specimen No. C12-TS (Note: Employers may use digital signatures provided by organization recognized in accordance with regulations of law).

- Employers shall read instructions for use, create account and download C12-TS via the link http://tinyurl.com/bhxhtphcm-c12.

An employer that requires the specimen No. C12-TS bearing signature and seal of the social insurance authority shall specify month of request in order that the social insurance authority send the specimen the employer by post

Besides, social insurance authorities shall send the specimen No. C12-TS by email to employers that have registered with social insurance authorities through the e-transaction system (Employers should provide legal entity emails to ensure information security and restrict the provision of individual emails)

11.6. Notifications of payment of social insurance contributions, premiums of health insurance, unemployment insurance and occupational accident and occupational disease insurance using the specimen No. C13-TS

According to the lists of participants in social insurance, health insurance, unemployment insurance and occupational accident and occupational disease insurance and results of payment of insurance contributions and premiums in the previous year, social insurance authorities shall notify the payment of insurance contributions and premiums to employees on the website https://baohiemxahoi.gov.vn/tracuu/Pages/tra-cuu-dong-bao-hiem.aspx

(Specimens are enclosed herewith).

This document comes into force from the day on which it is signed. Previous regulations that are not conformable with the Decision No. 595/QD-BHXH issued by the General Director of Vietnam Insurance Security shall be annulled.

 

 

P.P. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Nguyen Thi Thu

 


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