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:
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. |
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- 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. |
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- 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. |
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- 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. |
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Documents for collection of compulsory social insurance premiums in arrears |
Preschool teachers:
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:
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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. |
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): |
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Documents for collection of compulsory social insurance premiums in arrears |
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:
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Details may be found in Official Dispatch 2609/BHXH-BT dated July 12, 2018.
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |