Vietnam: Amendment to the guidelines for preparing the employment report and the list of social insurance, health insurance, and unemployment insurance participants

Amendment to the guidelines for preparing the employment report and the list of social insurance, health insurance, and unemployment insurance participants in Vietnam

Decision 948/QD-BHXH amends the guidelines for compiling the entry in Column (27) in the employment report and the list of social insurance, health insurance, and unemployment insurance participants as follows:

Record the number; date, month, and year of the employment contract, working contract (specify the term of employment contract, working contract from day, month, year to day, month, year) or decision (recruitment, reception); temporary suspension of employment contract, unpaid leave, etc.

Specify the period (from day, month, year) of sick leave, and maternity leave benefiting from social insurance policies; for employees suffering from illnesses listed under long-term treatment diseases requiring hospitalization, supported by proof of hospitalization. Specify individuals entitled to higher benefits from health insurance if supported by documentation such as contributors to revolutionary service, veterans, etc.

Attention when preparing the employment report and the List of social insurance, health insurance, and unemployment insurance participants:

- If, during the month, the employer prepares multiple lists of employees paying social insurance, health insurance, and unemployment insurance premiums, number these lists.

- The employer must fully and accurately declare the salary severing as the basis for paying social insurance, health insurance, unemployment insurance, occupational accident, and disease insurance premiums for each employee according to legal regulations and is responsible for file compilation; file storage for participation in social insurance, health insurance, unemployment insurance, occupational accident, and disease insurance.

- In case an employee only participates in occupational accident and disease insurance, note this in the remarks section (Column 27) in a similar manner as above.

- In case the employer reports an increase in the number of employees already having an a social insurance number, complete all fields on the form and record the initial medical facility in Column 27.

- In case the employer has many individuals changing their initial medical facility, fill in Columns 2 and 3 and record the change of initial medical facility in Column 27, leaving other columns blank.

Decision 948/QD-BHXH is effective from April 1, 2023.

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