Recently, many bankrupt enterprises have not paid enough social insurance premiums, which leads to employees' social insurance benefits not being resolved in a timely manner. So, are employees at those enterprises entitled to one-time social insurance benefits?
Article table of contents
Are employees entitled to one-time social insurance when the bankrupt enterprise owes social insurance money? (Illustration)
This issue has been guided by Vietnam Social Insurance to social insurance of provinces and cities as follows:
* For employees going abroad to settle down; suffering from one of the life-threatening diseases as prescribed by the Ministry of Health
Settlement of one-time social insurance benefits for the period of payment of social insurance premiums (excluding the period of outstanding social insurance contributions).
When the social insurance is fully paid and the employee requests it, the employee will be entitled to a lump-sum payment of additional social insurance benefits. The settlement of entitlement to a lump-sum social insurance supplement when the period of participation in social insurance is fully paid shall be done as follows:
- The social insurance agency shall record and reserve the entire period of payment of additional social insurance premiums.
- When the employee continues to have a desire to enjoy lump-sum social insurance, the social insurance agency shall calculate the previously settled time with the additional payment period to re-determine the new benefit rank under the provisions of Article 63 of the Law on Social Insurance 2014 of Vietnam. After that, the social insurance agency deducts the benefit that the employee has been entitled to in proportion to the previously calculated time and additionally pays the difference to the employee.
* For retired employees who have not paid social insurance for 20 years
If including the period of outstanding social insurance payment but still less than 20 years, the settlement shall be the same as the case of people going abroad to settle down; people suffering from one of the life-threatening diseases as prescribed by the Ministry of Health of Vietnam.
* For employees participating in compulsory social insurance after 01 year of quitting job without continuing to pay social insurance contributions and have not paid social insurance for less than 20 years, the settlement shall be similar to the case of people going abroad to settle down; people suffering from one of the life-threatening diseases as prescribed by the Ministry of Health.
The determination of employees after 1 year of leave to serve as the basis for considering conditions for enjoying lump-sum social insurance is based on the time of last leave before the employee requests for lump-sum social insurance allowance.
* For cases in the period of participation in social insurance (including the period of outstanding payment of social insurance premiums) is full 20 years or more, the lump-sum payment of social insurance benefits has not been settled to ensure long-term benefits for employees. Except for cases where workers go abroad to settle down; people suffering from one of the life-threatening diseases as prescribed by the Ministry of Health of Vietnam.
Specific examples:
Mr. Nguyen Van A has participated in social insurance from January 2016 to October 2019 for 3 years and 10 months; in which the new unit has paid social insurance for Mr. A from January 2016 to July 2018, the period from August 2018 to October 2019 has not yet paid social insurance. Suppose Mr. A proposes to enjoy social insurance once in June 2021. The social insurance agency shall receive one-time social insurance benefits for Mr. A with the actual time of payment to the social insurance fund for 2 years and 7 months with an average monthly salary of 6,000,000 VND from January 2016 to July 2018.
Mr. A's one-time social insurance benefit is:
6,000,000 VND x 3 years (rounded up 2 years and 7 months) x 2 months = 36,000,000 VND
Mr. A is paid additional social insurance for the period from August 2018 to October 2019 with the same salary of the previous period. The social insurance agency shall decide to supplement the one-time social insurance as follows:
- The total period of payment of social insurance premiums for Mr. A is 03 years and 10 months, rounded to 4 years.
- Assume that the average monthly salary calculated at the time of August 2022 is VND 7,000,000.
- The total amount of one-time social insurance benefits after recalculation is:
7,000,000 VND x 4 years x 2 months = 56,000,000 VND.
- The amount of Mr. A's additional benefit adjustment is:
56,000,000 VND - (7,000,000 VND x 3 years x 2 months) = 14,000,000 VND.
In addition, in case the employee meets the conditions for age and time of payment of social insurance premiums (excluding the period of outstanding social insurance payment) according to the regulations on pension enjoyment, the social insurance agency will settle for pension enjoyment. for that worker. When the social insurance debt is paid additionally, the time is added to adjust the retirement regime according to regulations. At the same time, determine the amount of difference arising to make additional payments to employees from the time of receiving pension.
Therefore, employees who work at bankrupt enterprises that owe social insurance money are entitled to a lump-sum social insurance allowance according to the above-mentioned cases.
According to Official Dispatch 2802/BHXH-CSXH promulgated on September 6, 2021.
Bao Ngoc
