Hanoi-Vietnam: What are the cases of collection of monthly salary as the basis for payment of compulsory social insurance premiums in arrears within the Ministry of National Defense?

11:13, 11/07/2024

Recently, the Vietnam Ministry of National Defense issued Circular 37/2017/TT-BQP to guide the management of compulsory social insurance revenues and expenditures within the Ministry of National Defense. This is the first Circular providing detailed regulations on this matter.

If falling into the following cases prescribed in Circular 37, employees and employers will be subject to collection of monthly salary as the basis for payment of compulsory social insurance premiums in arrears:

- Increase in the monthly salary as the basis for payment of compulsory social insurance premiums that have been paid for the employee;

- Paying the owed social insurance premiums for periods not covered for employees who worked abroad under employment contracts;

- Evasion of payment, delayed payment, or appropriation of employees' social insurance premiums.

Additionally, Circular 37 also provides guidance on calculating arrears and amounts of social insurance premiums as follows:

- For cases specified in Items 1 and 2 of Clause 1 above, the arrear amount does not require late payment interest.

- For cases specified in Item 3 of Clause 1 above, comply with the provisions of Clause 3 Article 122, Law on Social Insurance, Clause 3 Article 6 Decision 60/2015/QD-TTg and Article 5 Circular 20/2016/TT-BTC.

More information on social insurance revenue settlement may be found in Circular 37/2017/TT-BQP effective from April 2, 2017.

- Thanh Lam -

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