Guidelines for the Documentation of Retrospective Contributions to Social Insurance, Health Insurance, Unemployment Insurance, and Occupational Accident - Occupational Disease Insurance

Ho Chi Minh City Social Insurance has just issued Official Dispatch 2055/BHXH-QLT providing guidance on dossiers for retroactive payment of Social Insurance (SI), Health Insurance (HI), Unemployment Insurance (UI), and Occupational Accident and Disease Insurance (ODI). To be specific:

For cases where retroactive collection is requested pursuant to the inspection conclusion of the Social Insurance agency, the inspection agency, or the Decision on administrative violation handling of the competent authority (retroactive collection of 6 months or more); or the inspection conclusion of the competent authority (retroactive collection of less than 6 months):

The unit shall prepare an electronic transaction file for the Dossier Receipt Form for Retroactive Collection of Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance (Form No. 601) accompanied by a scanned copy of the inspection conclusion or the violation handling decision.

In case of voluntary retroactive collection request:

- When there arises a situation where an employee has been working for several months without the unit reporting an increase, and now requests retroactive collection, the unit shall prepare an electronic transaction file according to the Dossier Receipt Form: Registration, adjustment of payments for Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance; Issuance of Social Insurance books, Health Insurance cards (Form No. 600), immediately report the increase for the employee in the current month to promptly issue the Social Insurance book and Health Insurance card for the employee.- The unit shall prepare the requesting retroactive collection dossier for the remaining period: The Social Insurance agency organizes and cross-checks or conducts an inspection as per the unit's retroactive collection request. The unit prepares a dossier to compile the retroactive collection list according to Appendix 02 attached to Decision 595/QD-BHXH, including:- Recruitment decision, salary arrangement decision; labor contract, working contract; contract appendices, etc.- Salary payment table (or salary, wage payroll if paid via ATM) corresponding to the retroactive collection period;- Other types: Statement, explanation documents, or documents related to product allocation, work allocation (if any).- Wage scale and salary table registered with the local labor authority that the unit is currently applying.- After receiving the minutes of meeting (or Inspection Conclusion or Decision of the competent authority), the unit shall prepare and send the dossier to the Social Insurance agency for retroactive collection in accordance with regulations.

See more details in Official Dispatch 2055/BHXH-QLT dated October 02, 2017.

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