Social Insurance Contributions in 2024: Required Documents? In Which Cases Can Employees Be Exempt from Mandatory Social Insurance Contributions?
Documents Required for Social Insurance Contribution in 2024
Based on Article 23 and Article 24 of the Regulations issued with Decision 595/QD-BHXH in 2017, the application dossier for social insurance participation includes the following documents:
(1) Compulsory Social Insurance:
- For employees currently working at the unit:
+ Social insurance and health insurance participation declaration form, information adjustment form (Form TK1-TS).
+ In case employees are entitled to higher health insurance benefits: Supplementary proof documents (if any) as per Appendix 03.
- For employees working abroad under contract as per Clauses a, c, and d, Point 1.7, Clause 1, Article 4:
+ Social insurance and health insurance participation declaration form, information adjustment form (Form TK1-TS).
+ Fixed-term labor contracts abroad or extended contracts accompanied by contract extension documents or newly signed contracts in the receiving country.
- For the employer:
+ Unit participation declaration form, information adjustment form (Form TK3-TS).
+ List of employees participating in Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident Insurance, Occupational Disease Insurance (Form D02-TS).
(2) Voluntary Social Insurance:
- Social insurance and health insurance participation declaration form, information adjustment form (Form TK1-TS).
- Service organization/Social Insurance agency (for cases where participants register directly at the social insurance agency): List of participants in voluntary Social Insurance (Form D05-TS).
Documents Required for Social Insurance Contribution in 2024? In which cases employees may not be required to contribute to compulsory Social Insurance? (Image from the internet)
Procedures for Compulsory Social Insurance Registration in 2024
According to Section 1, Part B, Appendix issued with Decision 1318/QD-BHXH in 2023, the procedures for registering compulsory Social Insurance, Health Insurance, and issuing Social Insurance books are as follows:
Step 1: Prepare and Submit Dossiers
(1) For employees:
- Employees participating in compulsory Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident Insurance, Occupational Disease Insurance: Prepare dossiers as specified in point 1, section 3 (Dossier Components); submit dossiers to the managing unit.
- For employees working abroad under contract:
+ In cases of contributions through the unit sending employees abroad: Prepare dossiers as specified in point (2), section 3 (Dossier Components) and submit documents and payments to the managing unit.
+ In cases of direct contributions to the Social Insurance agency at the place of residence before going abroad:
Prepare dossiers as specified in point 2, section 3 (Dossier Components) and submit documents and payments to the Social Insurance agency.+ For employees extending contracts or signing new contracts abroad and making retrospective contributions after returning to Vietnam: Prepare dossiers as specified in point (2), section 3 (Dossier Components) and submit documents and payments to the unit or Social Insurance agency.
- Beneficiaries of spouse policies working at Vietnamese representative offices abroad: Prepare dossiers as specified in point (3), section 3 (Dossier Components) and submit documents and payments to the managing unit.
- For employees and individuals currently retaining contributions to compulsory Social Insurance for a maximum of 6 months to qualify for a pension or monthly survivor benefits: Employees or their relatives, in case of death, should prepare dossiers as specified in point (4), section 3 (Dossier Components) and submit documents and payments to the retirement and survivor fund at the Social Insurance agency of their residence or through the unit before resignation.
- Employees with more than 02 overlapping Social Insurance books:
Prepare dossiers as specified in point (5), section 3 (Dossier Components): Submit dossiers directly to the managing or residing Social Insurance agency.
(2) For the employer:
- Complete the documentation as specified in point (6), section 3 (Dossier Components) and submit it to the Social Insurance agency;
- Submit payment of unit contributions (including the contributions borne by both the employer and the employee), contributions of employees working abroad under contract, contributions of spouses, contributions for employees needing to complete 6 months of contributions for retirement or monthly survivor benefits paid through the unit to the Social Insurance agency.
Step 2: The Social Insurance agency receives the dossier and processes it according to the regulations.
Step 3: Receive results including: Social Insurance Books, Health Insurance Cards; Refund Decisions; Refunded amounts for overlapping Social Insurance contributions (if any).
*Method of carrying out the registration for Social Insurance, Health Insurance, and issuing Social Insurance books:
- Submission methods: Employees and employers submit dossiers to the Social Insurance agency in one of the following ways:
+ Directly at the One-Stop Department of the Social Insurance agency;
+ Through postal services;
+ Online at the National Public Service Portal or the Vietnam Social Security Public Service Portal or I-VAN Organizations.
- Payment according to regulations
- Receive results according to the registered method
In which cases can employees be exempted from compulsory Social Insurance contributions?
Based on Article 42 of the Procedures issued with Decision 595/QD-BHXH 2017 which regulates the management of Social Insurance participants as follows:
Management of participants
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3. The unit is allowed to temporarily cease contributions to the retirement and survivor fund but still needs to contribute to the sickness and maternity fund, the labor accident and occupational disease fund, the Health Insurance fund, and the Unemployment Insurance fund. Upon the expiration of the deferment period, the unit must resume contributions to Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance, compensating for the temporary cessation period to the retirement and survivor fund. Late payment interest is not applicable for the compensatory amount.
During the deferment period, if employees resign, relocate, or settle Social Insurance policies, the unit must complete the full payment of Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance contributions and any late payment interest (if applicable) for these employees to certify their Social Insurance books.
4. Employees who are not working and not receiving salaries for 14 or more working days in a month will not contribute to Social Insurance for that month. This period will not be considered for Social Insurance benefits.
5. Employees on sick leave for 14 or more working days in a month according to Social Insurance laws will not have to contribute to Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance but still enjoy Health Insurance benefits.
6. Employees on maternity leave for 14 or more working days in a month will not have to contribute to Social Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance, with this period considered as Social Insurance contribution time. It will not be counted for Unemployment Insurance, and the Social Insurance agency will contribute Health Insurance for the employee.
The maternity leave period will be recorded in the Social Insurance book based on the salary of the month before maternity leave. If the employee’s salary is increased during the maternity leave, it will be recorded based on the new salary from the salary increase date.
Employees working in arduous, hazardous, or dangerous jobs or extremely arduous, hazardous, or dangerous jobs as listed by the Ministry of Labor - Invalids and Social Affairs and the Ministry of Health or in regions with a regional allowance coefficient of 0.7 or higher enjoying maternity policies will have this period considered as working time in these special conditions.
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Thus, employees can be exempted from compulsory Social Insurance contributions in the following cases:
Case 1: Employees not working and not receiving salaries for 14 or more working days in a month will not contribute to Social Insurance for that month. This period will not be considered for Social Insurance benefits.
Case 2: Employees on sick leave for 14 or more working days in a month according to Social Insurance laws will not have to contribute to Social Insurance, Health Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance but still enjoy Health Insurance benefits.
Case 3: Employees on maternity leave for 14 or more working days in a month will not have to contribute to Social Insurance, Unemployment Insurance, Labor Accident and Occupational Disease Insurance, with this period considered as Social Insurance contribution time. It will not be counted for Unemployment Insurance, and the Social Insurance agency will contribute Health Insurance for the employee.
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