VSS answers labors' questions
16/02/2023 02:50 PM
1. Question: Dear Agency, my company is a 100% foreign-owned FDI enterprise. Management personnel is sent from the parent company to work. Currently, because they are internally displaced, the above managers are not participating in social and health insurance. However, due to an error in making a work permit, the working form of the Managers on the work permit is "Employees with a labor contract" and cannot be corrected. Therefore, for the above error, do the managers have to participate in compulsory social insurance? And if it is mandatory, will there be additional arrears or penalties for the previous time that they have not participated? Sincerely thank you.
Answer:
Pursuant to the provisions of Clause 2, Article 2 of the 2014 Law on Social Insurance; Clause 1, Point a, Clause 2, Article 2 of Decree No. 143/2018/ND-CP dated October 15, 2018 of the Government detailing the Law on Social Insurance and the Law on Occupational Safety and Health on compulsory social insurance for employees: employees who are foreign citizens working in Vietnam are eligible to participate in compulsory social insurance once they have a work permit or a practicing certificate or license issued by a competent Vietnamese agency and having an indefinite-term labor contract or a definite-term labor contract of full 01 year or more with a Vietnamese employer. In case the employee moves within the enterprise as prescribed by law, he/she is not eligible to participate in compulsory social insurance.
In case the work permit has errors, please ask your company to coordinate with the competent authority to issue the work permit to consider and correct it in accordance with regulations, as a basis for the implementation of the law on social insurance.
It is recommended that you base on the above provisions to implement.
2. Question:
Our unit has signed labor contracts with foreigners. From November 2022, the unit will participate in paying compulsory social insurance and health insurance for the above employees. During the investigation, the unit encountered the following problems: According to current regulations, foreign workers are not subject to compulsory unemployment insurance. However, is it possible for our unit to voluntarily participate in unemployment insurance for foreign workers? And when this employee stops working at the unit, will he/she receive unemployment insurance benefits according to the law?
November 11, 2022
Pursuant to the provisions of Articles 2, 3 and 43 of the Law on Employment 2013, the employee is a Vietnamese citizen aged full 15 years or older, has the ability to work under an indefinite-term or definite-term labor contract; Seasonal labor contracts or a certain job with a term of from full 3 months to less than 12 months are subject to unemployment insurance.
Compared with the above provisions, if the employee is a foreign citizen working in Vietnam, he/she is not eligible to participate in unemployment insurance according to regulations, so the social insurance agency has no basis to collect unemployment insurance premiums for foreigners working in Vietnam.
3. Question:
My company just joined social insurance for the first time and already registered an account on dichvucong.baohiemxahoi website. Please let me know what I need to do next and what I need to do every month and every quarter. (The company registers to pay once every 3 months.)
Pursuant to the provisions of Clause 1, Article 85; Clause 1, Article 86, Clause 1, Article 99 of the Law on Social Insurance 2014; Decree No. 146/2018/ND-CP dated October 17, 2018 of the Government detailing and guiding measures to implement a number of articles of the Law on Health Insurance, Article 57 of the Law on Employment 2015, the total amount of social, health and unemployment insurance contributions are currently 32% of the monthly salary as the basis for paying social, health and unemployment insurance premiums; in which, employers pay 21.5%, and employees pay 10.5%. The contribution rate is 32%, including 22% to the retirement and survivorship fund, 4.5% to the health insurance fund, 2% to the unemployment insurance fund, and 0.5% to the occupational accident insurance fund, and 3% to the sickness and maternity fund as a basis for payment.
According to the guidance in Clause 1, Article 7, Article 32 of the consolidated document No. 2089/VBHN-BHXH dated June 20, 2020 of the Vietnam Social Security: Every month, the unit shall deduct the payment of compulsory social insurance from the monthly salary fund of the employees participating in compulsory social insurance, and at the same time deduct from the monthly salary on which compulsory social insurance contributions are paid of each employee according to the prescribed rate, and transfer at the same time to the collection account of the social security agency opened at the bank or the Treasury.
The unit receiving the notice of payment results of social, health, unemployment, occupational accident and disease insurance (form C12-TS) shall work with the public postal service to check, compare; if there is any deviation, please coordinate with the social security agency for handling.
Please contact the social security agency where the enterprise pays social insurance premiums for specific instructions.
4. Question:
Hello. I need your help to check on this matter. My wife is Nguyen Thi Nhu Trang, with the ID number: xxx; citizen identity number: xxx; Born on date: xxx. Currently, my wife has two social insurance books. She lost the old book so she couldn't remember the book number and the insurance payment time of each company. So respectfully, may I ask for your help to check on the number of the old book, and the company's date of participation in insurance. Now, I would like to apply for the re-issue of the lost social insurance book to include the participation periods in the new book. Would it be possible and what are the procedures? Or may I cancel the old book, since I see people say that a person can only have 1 social insurance book? Sincerely thank you!
According to the provisions of Article 27 of the consolidated document No. 2089/VBHN-BHXH dated June 26, 2020 of the Vietnam Social Security, the composition of the application for re-issuance of social insurance books due to loss, damage and merging of social insurance books is as follows:
“1.1. Dossier composition:
a) Re-issuance of social insurance books due to loss or damage: Declaration of participation and adjustment of information on social and health insurance (Form TK1-TS).
b) Merging social insurance books:
- Declaration of participation and adjustment of information on social and health insurance (Form TK1-TS).
- The proposed social insurance books (if any);
1.2. Number of dossiers: 01 set.”
Thus, you shall make a declaration of participation, adjustment of information on social and health insurance (Form TK1-TS) to request a re-issue of the book due to loss; declare additional contents of the proposal to merge the social insurance books to carry out the procedures for merging the social insurance books and submit them together.
* Employees shall declare dossiers according to the above regulations and submit the following documents:
- Persons who are working shall submit to the unit where they are working or to the social security agency.
- Persons who are reserving the time of payment of social insurance premiums: submit to social security agencies nationwide.
Through the search on the data management system of Vietnam Social Security, with the information you provide, you are currently participating in social insurance with 2 social insurance codes 0109130541 and 0115173716.
Here is the information provided by the Vietnam Social Security for you to be aware and follow.
5. Question:
VSS
Sickness
Work Injury and Occupational Disease
Survivor’s
Old-age
Maternity
Unemployment
Medical (Health Insurance)
Certificate of coverage
VSS - ISSA Guidelines on Social Security