• DETAIL
Name Retrospective collection of social insurance, health insurance and unemployment insurance premiums
Type Social Insurance
Fields Collection of social insurance, health insurance and unemployment insurance premiums
Implementing Agency Provincial- and district-level health insurance agencies
Public date
Step by step

1. Step 1: The employee submits a dossier prescribed in the boxes “Dossier components” and “Number of dossier sets” below to the employer;

2. Step 2: The employer shall:

- Guide the social insurance and health insurance buyer to fill in the declaration, check and compare information with the dossier currently managed by the employer.

- Submit the dossier prescribed in the boxes “Dossier components” and “Number of dossier sets” below and electronic data (if available) to the social insurance agency.

3. Step 3: For the social insurance agency

- The single-window division receives the dossier and electronic data (if available) from the employer; checks the dossier components and, if the dossier is satisfactory, issues a slip appointing a date for result notification then forwards the dossier to the premium collection division/team; or if the dossier is unsatisfactory, states such and returns the dossier to the employer.

- The premium collection division/team checks and compares information in the dossier, inputs data into the premium collection management program and grants a management code; forwards the processed dossier to the social insurance book and health insurance card grant division/team.

- The social insurance book and health insurance card grant division/team book and card checks and compares information in the dossier, grants social insurance books and health insurance cards (if available) and transfers the settlement results to the single-window division.

Process

Submitting the dossier and receiving the results of settlement of administrative procedures through electronic transactions or postal services, specifically as follows:

- For paper dossiers: The employer notifies the social insurance agency or postal service provider to come to receive the dossier directly from the employer; for electronic data (if available), the employer sends them to the social insurance agency via the internet...

- In case the employer registers electronic transactions, it/he/she must comply with Vietnam Social Security’s regulations on electronic transactions in the process of carrying out the procedures for payment of social insurance, health insurance and unemployment insurance premiums; and grant of social insurance books and health insurance cards.

Profile component

1. For the employee: Declaration on provision and change of information on the social insurance and health insurance buyer (Form No. TK1-TS).

2. For the employer:

a/ Retrospective collection of premiums for cases of violation of regulations on payment of social insurance, health insurance and unemployment insurance premiums; and adjustment of the salaries based on which social insurance, health insurance and unemployment insurance premiums have been paid:

- List of employees buying social insurance, health insurance and unemployment insurance premiums (Form D02-TS);

- List of papers and dossiers as bases for retrospective collection of premiums (Appendix 02 to Decision No. 959/QD-BHXH).

b/ Retrospective collection of compulsory social insurance premiums from employees who used to work overseas after they repatriated:

* In case the employee retrospectively pays the premiums via his/her employer that sent him/her abroad to work:

- List of employees buying social insurance, health insurance and unemployment insurance premiums (Form No. D02-TS);

- List of papers and dossiers as bases for retrospective collection of the premiums (Appendix 02 to Decision No. 959/QD-BHXH).

* In case the employee registers retrospective payment of the premiums at the social insurance agency, the dossier must comprise the extended labor contract, enclosed with the labor contract-extending document or the new labor contract signed in the host country (the original or a certified copy).

Number of records 01
Term of settlement

Seven working days, for grant of a health insurance card; or 20 working days, for grant of a social insurance book, from the date of receipt of a complete dossier as prescribed.

Unit Employer
Fee No
Form

- Declaration on provision and change of information on the social insurance and health insurance buyer (Form TK1-TS).

- List of employees buying social insurance, health insurance and unemployment insurance premiums (Form No. D02-TS).


Requirements

- Cases of violating regulations on payment of social insurance, health insurance and unemployment insurance premiums in which competent agencies have forced the employer to retrospectively pay the premiums; cases not yet dealt with by competent agencies as requested by the employer or insurance buyer, for employees covered by compulsory social insurance, health insurance or unemployment insurance.

- The employee has his/her salaries adjusted based on which social insurance, health insurance and unemployment insurance premiums are paid; or has the premium level adjusted. The employer shall submit a complete dossier as prescribed.

Legal

- June 29, 2006 Law No. 71/2006/QH11 on Social Insurance (applied through December 31, 2015); Law No. 58/2014/QH13 on Social Insurance applied since January 01, 2016.

- Government’s Decree No. 152/2006/ND-CP of December 22, 2006, guiding a number of articles of the Law on Social Insurance regarding compulsory social insurance (applied through December 31, 2015).

- Circular No. 03/2007/TT-BLDTBXH of January 30, 2007, of the Ministry of Labor, War Invalids and Social, guiding the Government’s Decree No. 152/2006/ND-CP (applied through December 31, 2015).

- Circular No. 41/2009/TT-BLDTBXH of December 30, 2009, of the Ministry of Labor, War Invalids and Social Affairs, guiding amendments and supplementations to Circular No. 03/2007/TT-BLDTBXH through December 31, 2015).

- November 14, 2008Law No. 25/2008/QH12 on Health Insurance; Law No. 46/2014/QH13 Amending and Supplementing a Number of Articles of the Law on Health Insurance.

- Government’s Decree No. 105/2014/ND-CP of November 15, 2014, detailing and guiding a number of articles of the Law on Health Insurance.

- Joint Circular No. 41/2014/TTLT-BYT-BTC of August 14, 2009, of the Ministry of Health and Ministry of Finance, guiding the implementation of the Law on Health Insurance.

- Law No. 38/2013/QH13 on Employment.

- Government’s Decree No. 28/2015/ND-CP of March 12, 2015, detailing and guiding a number of articles of the Law on Employment regarding unemployment insurance.

- Circular No. 28/2015/TT-BLDTBXH of July 31, 2015, of the Ministry of Labor, War Invalids and Social Affairs, guiding the implementation of Article 52 of the Law on Employment and a number of articles of Decree No. 28/2015/ND-CP.

- Decision No. 959/QD-BHXH of September 9, 2015, of the Director General of Vietnam Social Security, promulgating the Regulation on management of the collection of social insurance, health insurance and unemployment insurance premiums and management of social insurance books and health insurance cards.

More information