Hanoi-Vietnam: Collection of compulsory social insurance premiums in arrears for preschool teachers and commune-level officials

Vietnam Social Security issued Official Dispatch No. 2609/BHXH-BT guiding the collection of compulsory social insurance premiums in arrears for preschool teachers and commune-level officials who are war invalids of various categories and have not yet been settled the enjoyment of benefits. To be specific:

For Preschool teachers in Vietnam

Entities

Preschool teachers in semi-public and people-founded preschool educational institutions, or working under employment contracts in public preschool educational institutions from 1995 until compulsory social insurance premiums were paid.

Amount in arrears

- From January 1995 to December 2006: Equal to 15% of the statutory minimum wage stipulated by the Government corresponding to the period of collection of compulsory social insurance premiums in arrears and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. Employees pay 5% and the remaining amount is covered by the local budget.

- From January 2007 to December 2009: Equal to 16% of the statutory minimum wage stipulated by the Government corresponding to the period of collection of compulsory social insurance premiums in arrears and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. Employees pay 5%, and the remaining amount is covered by the local budget.

- From January 2010 to December 2011: Equal to 18% of the statutory minimum wage stipulated by the Government corresponding to the period of collection of compulsory social insurance premiums in arrears and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. Employees pay 6%, and the remaining amount is covered by the local budget.

- From January 2012 to December 2013: Equal to 20% of the statutory minimum wage stipulated by the Government corresponding to the period of collection of compulsory social insurance premiums in arrears and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. Employees pay 7% and the remaining amount is covered by the local budget.

- From January 2014 to present: Equal to 22% of the statutory minimum wage stipulated by the Government corresponding to the period of collection of compulsory social insurance premiums in arrears and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. Employees pay 8%, and the remaining amount is covered by the local budget.

Documents for collection of compulsory social insurance premiums in arrears

Preschool teachers:

  • · Declaration form for participation and adjustment of social insurance and health insurance information (Form TK1-TS in Decision 595/QD-BHXH);
  • · employment contract, or recruitment decision of the competent organization or individual, or original documents related to the employment at the preschool educational institution.

In case the original documents are not fully available, provide documents related to the working period, workplace, salary, and wages (if any)... along with confirmation and commitment to take legal responsibility by the preschool educational institution where the teacher worked or by the directly superior management agency.

Preschool educational institution or the employer where the preschool teacher is currently working:

  • List of employees participating in social insurance, health insurance, unemployment insurance, occupational accident and disease insurance (Form D02-TS in Decision 595/QD-BHXH).
  • Collect social insurance premiums from preschool teachers, and transfer the full amount in arrears and interest to the specialized collection account of the social insurance agency.

For commune-level officials who are war invalids of various categories in Vietnam

Entities

Officials who have held positions or received allowances as stipulated in Article 3 Decree 09/1998/ND-CP and the periods holding positions stipulated in Clause 1 and Clause 2 Article 2 Decree 121/2003/ND-CP.

Except for the period from November 2003 to September 2004, commune-level officials who are war invalids of grade 1 or grade 2 are not required to collection of compulsory social insurance premiums in arrears social insurance as stipulated in Point 6 Section IV Joint Circular 34/2004/TTLT-BNV-BTC-BLDTBXH.

Amount in arrears

For the period (from January 1998 to October 2003) holding positions and receiving allowances as stipulated in Article 3 Decree 09/1998/ND-CP: Equal to 15% of the monthly living allowance in each period and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. commune-level officials pay 5%, and the remaining amount is covered by the Commune People's Committee.

Officials holding positions as stipulated in Clause 1 and Clause 2 Article 2 Decree 121/2003/ND-CP (from October 2004):

- From October 2004 to December 2006: Equal to 15% of the monthly salary in each period and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. commune-level officials pay 5%, and the remaining amount is covered by the Commune People's Committee.

- From January 2007 until participating in compulsory social insurance under the provisions of Decree 92/2009/ND-CP: Equal to 16% of the monthly salary in each period and interest equal to the average investment interest rate of the previous year’s social insurance fund calculated on the amount in arrears and period, from the collection of compulsory social insurance premiums in arrears month to the month before the month of collection of compulsory social insurance premiums in arrears. commune-level officials pay 5%, and the remaining amount is covered by the Commune People's Committee.

Documents for collection of compulsory social insurance premiums in arrears

Commune-level officials:

  • · Declaration form for participation and adjustment of social insurance and health insurance information (Form TK1-TS in Decision 595/QD-BHXH).
  • · employment contract, or recruitment decision, or approval decision... of the competent organization or individual, or original documents related to the working period, positions held by commune-level officials.

In case the original documents are not fully available, provide documents related to the working period, positions, allowances, salary (if any)... along with confirmation and commitment to take legal responsibility by the Commune People's Committee where the official worked or by the directly superior management agency.

Commune People's Committee:

  • Prepare a list of employees participating in social insurance, health insurance, unemployment insurance, occupational accident and disease insurance (Form D02-TS in Decision 595/QD-BHXH).
  • Collect social insurance premiums from commune-level officials, and transfer the full amount in arrears and interest to the specialized collection account of the social insurance agency.

Details may be found in Official Dispatch 2609/BHXH-BT dated July 12, 2018.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem



  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;