Instructions for using payment receipts when collecting payments from social insurance and health insurance participants in Vietnam

Instructions for using payment receipts when collecting payments from social insurance and health insurance participants in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On November 23, 2023, Vietnam Social Insurance issued Official Dispatch 3916/BHXH-TCKT on the use of payment receipts when collecting contributions from social insurance and health insurance participants.

For consistency in implementation organization, Vietnam Social Insurance guides the Social Insurance of provinces and centrally-run cities on the management and use of payment receipts issued by collection service organizations to participants when collecting social insurance and health insurance premiums as follows:

Sample receipt when collecting contributions from social insurance and health insurance participants

Payment receipt form When collecting contributions from social insurance and health insurance participants, the payment receipt form (Form C45-BB) will be used, and documents will be prepared and recorded in accordance with the provisions of Circular 107/2017/TT-BTC guiding the administrative and public accounting regime.

Form C45-BB

Form of issuing payment receipts to participants in social insurance and health insurance who have paid money in Vietnam

(1) For paper payment receipts: Paper payment receipts are issued by the social insurance agency to the collection service organization for use when collecting social insurance and health insurance premiums from participants. Paper receipts are bound and assigned a management code to each collection service organization for management and control by each unit.

(2) For electronic payment receipts: Collection service organizations that meet the conditions of physical facilities and technical conditions may use electronic receipts to collect social insurance and health insurance premiums from participants. .

- Collection service organizations must register to use electronic receipts with the social insurance agency directly signing the contract. When implementing the application of electronic receipts, they must notify the social insurance agency directly signing the contract. The social insurance agency directly signing the contract is responsible for reporting to the provincial social insurance agency on the application of electronic receipts with collection service organizations for the provincial social insurance agency to synthesize and monitor.

- The issuance, use, comparison, storage, and management of electronic money receipts are carried out in accordance with the provisions in the Appendix attached to Official Dispatch 3916/BHXH-TCKT.

For example, about issuing electronic money receipts:

+ Payment receipt form: Form C45-BB issued together with Circular 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance guiding the administrative and public accounting regime.

+ Receipt symbol: is a sign that distinguishes receipts from each collection point using a system of Vietnamese letters.

+ Receipt serial number: is a sequence of consecutive natural numbers within the same receipt symbol, including 7 digits. For each receipt symbol, the sequence number must start from 0000001 up to 9999999. The number of electronic receipts starts from number 1 on January 1, or the date of starting to use electronic receipts, and ends on December 31 of each year, ensuring the principle of continuous increase over time; Each security receipt number can only be created and used once.

For example: AI - DT - 0001 - 2023 - 0000001.

In there:

(i) AI: Health insurance collection from near-poor households supported by the state budget.

(ii) DT: Abbreviation for collection point

(iii) 0001: Serial number of collection point

(iv) 2023: Year of receipt issuance

(v) 0000001 is the serial number of the receipt (serial number)

+ On the basis of the database managed by the Software Input Service Organization, the system automatically creates electronic receipts with the above numbers to serve management requirements and display full data on collection point codes, collection service organization codes, and social insurance codes.
and necessary information for searching on the software. For electronic receipts, when printed and issued to participants, only include criteria according to Form C45-BB.

More details can be found in Official Dispatch 3916/BHXH-TCKT, dated November 23, 2023.

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