Công văn 1988/BHXH-TST

To implement the Resolution No. 68/NQ-CP dated July 1, 2021 of the Government on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemic; Decision No. 23/2021/QD-TTg of the Prime Minister on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemic (Decision No. 23/2021/QD-TTg), Vietnam Social Security (VSS) requests affiliates of VSS, Social security agencies of provinces and central-affiliated cities to do the following:

I. PROCEDURES

1. Suspension of contributions to the retirement and survivorship fund as prescribed in Chapter I Decision No. 23/2021/QD-TTg

1.1. Guidelines for employers: The employer shall fill in Form No. 01 issued together with Decision No. 23/2021/QD-TTg, send it to the social security agency in charge of electronic collection of social insurance contributions or VSS Portal or National Public Service Portal. If the e-collection of social insurance contributions is not available, a physical application shall be submitted.

1.2. Social security agency:

a) Division of receiving application and giving processing result:

- Receive the application from the employer, forward it to the Department/Division of Collection Management (via electronic transaction).

- Receive the processing result from the Department/Division of Collection Management to return it to the employer:

+ Decision on suspension of contributions to the retirement and survivorship fund to the employer.

+ The application is unqualified for suspension of contributions as prescribed.

b) Department/Division of Collection Management:

- Settle suspension of contributions to the retirement and survivorship fund as prescribed, ensure that qualified employers have fully made social insurance contributions until April, 2021 as per the Resolution No. 68/NQ-CP of the Government and the Decision No. 23/2021/QD-TTg. Request the Director to issue the decision on suspension of contributions to the retirement and survivorship fund (Form No. 01 enclosed). In case of unqualified applications, specify reasons for rejection and forward them to the Division of receiving application and giving processing result to return them to employers.

- Update processing results on the management software.

c) Processing time limit: within 4 working days of receiving the application.

2. Confirmation of the list of employees attending training as prescribed in Chapter III of Decision No. 23/2021/QD-TTg

2.1. Guidelines for employers: The employer shall fill in Appendix I of Form No. 02 issued together with Decision No. 23/2021/QD-TTg, send it to the social security agency in charge of electronic collection of social insurance contributions or VSS Portal or National Public Service Portal. If the e-collection of social insurance contributions is not available, a physical form shall be submitted.

2.2. Social security agency:

a) Division of receiving application and giving processing result:

- Receive applications from employers, forward them to Department/Division of Collection Management (via electronic transaction).

- Receive the processing result from Department/Division of Collection Management to return it to the employer:

If the employer so requests, convert the electronic form (Appendix I) into a physical form and send it to the employer.

b) Department/Division of Collection Management:

- Collate the entries made on the Appendix I with the data about collection. If the entries about the list of employees and contribution period of unemployment insurance match with those in the data of collection, submit them to the Director for confirmation.

In case of mismatch, specify reasons for rejection and forward it to the Division of receiving application and giving processing result to return it to the employer.

- Forward the processing result to the Division of receiving application and giving processing result to return it to the employer.

c) Processing time limit: within 2 working days of receiving the complete application.

3. Support for training, retraining and skill enhancement

3.1. Division of receiving application and giving processing result: Receive decisions on supports for training, retraining and skill enhancement for job retention (including the decision, plan for supports for training, and list of employees attending training enclosed with the plan); decisions on revocation of financial support for training, retraining, and skill enhancement for job retention (hereinafter referred to as training support) from Department of Labor, War Invalids and Social Affairs and forward them to Department of Social Insurance Benefit.

3.2. Department of Social Insurance Benefit:

- Receive decisions on training support form No. 04a as prescribed in Decision No. 23/2021/QD-TTg; decisions on revocation of training support form No. 04b as prescribed in Decision No. 23/2021/QD-TTg from Division of receiving application and giving processing result.

- Regarding decisions on training support:

+ Update entries of decisions on training support to the System to make Schedule of training support using form No. C93A-HD, submit it to the Director of provincial social security for appending the digital signature, forward 1 copy to the Department of Plan and Finance.

+ Processing time limit: Within the day of receipt of the decision on training support from the Department of Labor, War Invalids and Social Affairs or no later than the beginning of the following working day.

- Regarding decisions on revocation of training support:  Update entries of decisions on revocation of training support to the System for monitoring and speeding up the revocation of financial support; forward the decisions on revocation of training support and data about the revocation to the Department of Plan and Finance.

- Take charge and cooperate with the Department of Plan and Finance in collating the data and reports on disbursement and revocation of training supports as prescribed.

3.3. Department of Plan and Finance:

- Receive the Schedule of training support using form No. C93A-HD from Department of Social Insurance Benefit to transfer the financial supports to employers via their registered bank accounts (not in cash) within the day of receipt of the form No. C93A-HD or no later than the beginning of the following working day.

- Pursuant to the decision on revocation of training support made by Department of Labor, War Invalids and Social Affairs forwarded by Department of Social Insurance Benefit, monitor and speed up the revocation of the mentioned financial support and transfer it to VSS so as to reimburse it to the unemployment insurance fund.

3.4. Attached forms:

- Form No. 93A-HD: Schedule of supports for training, retraining and skill enhancement for job retention (for disbursement as specified in Decision No. 23/2021/QD-TTg).

- Form No. 27A-HSB: Report on disbursement of training supports as prescribed in Decision No. 23/2021/QD-TTg.

- Form No. 28-HSB: Management of beneficiaries of training supports as prescribed in Decision No. 23/2021/QD-TTg.

4. Confirmation of the list of employees on suspension of employment contract, unpaid leave (Form No. 05); the list of furloughed employees (Form No. 06); the list of employees (Forms No. 13a, 13b, 13c) as prescribed in Chapter IV, Chapter V, Chapter X of Decision No. 23/2021/QD-TTg.

4.1. Guidelines for employers: The employer shall fill in the form mentioned above and send it to the social security agency in charge of electronic collection of social insurance contributions or VSS Portal or National Public Service Portal. If the e-collection of social insurance contributions is not available, a physical form shall be submitted.

4.2. Social security agency:

a) Division of receiving application and giving processing result:

- Receive applications from employers, forward them to Department/Division of Collection Management (via electronic transaction).

- Receive the processing result from Department/Division of Collection Management to return it to the employer:

b) Department/Division of Collection Management:

- Collate the entries made on the form with the data about collection. In case of match, submit it to the Director for confirmation.

In case of mismatch, specify reasons for rejection and forward it to the Division of receiving application and giving processing result to return it to the employer.

- Forward the processing result to the Division of receiving application and giving processing result to return it to the employer.

c) Processing time limit: within 2 working days of receiving the valid and complete application.

5. Processing applications for reduction in contributions to occupational accident or disease fund as prescribed in Chapter I of Decision No. 23/2021/QD-TTg           

5.1. Every month, Department/Division of Collection Management shall determine employers eligible for reduction in contributions as prescribed in Article 1 of Decision No. 23/2021/QD-TTg, and then adjust the rate to 0% of the payroll as the basis for social insurance contributions as prescribed.

5.2. Make a notice of reduction in contributions to occupational accident or disease fund (Form No. 02 attached) and send it to the Division of receiving application and giving processing result to return it to the employer.

II. IMPLEMENTATION

Heads of VSS affiliates. Directors of social security of central-affiliated cities and provinces shall, within their functions and duties, initiate the Resolution No. 68/NQ-CP, Decision No. 23/2021/QD-TTg and this Official Dispatch and be held accountable to the General Director for the implementation thereof.

1. VSS affiliates

1.1. Collection Management Board - Book, Card:

Take charge and cooperate with relevant units in inspecting, urging and guiding the implementation. Send consolidated reports on implementation results according to regulations (Form No. 03/NQ68-TST).

1.2. Social Insurance Policy Implementation Board:

a) Coordinate with the Department of Finance and Accounting in summarizing estimates of the number of people and employers entitled to the training supports.

b) Summarize reports on problems faced by social insurance agencies of provinces and cities in the process of implementation, provide timely guidelines.

1.3. Department of Finance and Accounting:

a) Aggregate estimates of financial supports for training, retraining and skill enhancement for job retention (for disbursement as specified in Decision No. 23/2021/QD-TTg as prescribed and send reports.

b) While the social security agencies of provinces and cities have not sent the estimates, in order to ensure timely funding for the provincial social security agencies to actively disburse the supports to employers, take charge and cooperate with the Social Insurance Policy Implementation Board to request the industry leaders to approve advance funding for social security of provinces/cities before July 20, 2021.

c) In the following months, based on the disbursement results of the previous month, request the industry leaders to plan out advance funds for the following month.

1.4. Center of Information and Technology:

Promptly improve practices software to meet the implementation of policies to support employees and employers and the management, synthesis, statistics and reports according to the instructions in this Official Dispatch.

1.5. Media Center:

Provide timely and complete information on the implementation of policies to support employees and employers by through the mass media.

1.6. Customer service and support center:

Receive and promptly advise, guide and answer inquiries of employees and employers.  On a weekly basis, consolidate problems and send them to the Collection Management Board - Book and Card for consolidation and reporting.

1.7. Human Resources Department:

Coordinate with the Collections Management Board - Book, Card and relevant units to monitor, urge and evaluate the performance results, propose rewards for outstanding groups and individuals; consider responsibilities, propose discipline to groups and individuals that have made errors during the implementation.

2. Social security of provinces and cities

2.1. Promptly settle occupational accident and disease insurance benefits during the period of applying the 0% contribution to the occupational accident and disease fund according to the provisions of Article 2 of Decision No. 23/2021/QD - TTg.

2.2. Instruct units to declare and update business codes (attached appendix) into the management software.

2.3. Develop estimates for training support for the last 6 months of 2021 and send it to VSS before July 30, 2021.

2.4. Receive and promptly handle complaints from employees and employers about the situation of vocational training for employees as prescribed.

2.5. Reports to VSS:

a) Send reports using Form No. 01/NQ68-TST, Form No. 02/NQ68-TST (via the Collection Management Board - Book and Card).

b) Before the 22nd of every month, send reports on disbursement and revocation of training supports using Form No. 27-HSB (via the Social Insurance Policy Implementation Board).

c) Add the item of supports for training, retraining and skill enhancement for job retention according to Decision No. 23/2021/QD-TTg into Form No. 4-CBH (Decision No. 166/QD-BHXH) and send reports within the stipulated time.

Request VSS affiliates, Social Security of provinces and central-affiliated cities to strictly implement this Official Dispatch.  Difficulties which may arise in connection with the implementation should be reported to VSS for consideration./.