What are the instructions on how to fill out the content of the payment of insurance premiums (social insurance, health insurance, unemployment insurance) to the employer in Vietnam? – Huong Thuy (Quang Nam)
Instructions on how to fill out the content of the payment of insurance premiums (social insurance, health insurance, unemployment insurance) to the employer in Vietnam (Internet image)
Content mentioned in Official Dispatch 1995/BHXH-TCKT 2023 on payment of money collected through the banking system issued by Vietnam Social Security.
Currently, most of the inter-bank transactions of agencies, organizations, enterprises... (hereinafter referred to as the units) pay the collection of social insurance, health insurance and unemployment insurance premiums into the account of the social insurance agency, which has not been automatically accounted for in the centralized accounting software to send to the collection management software, the card book is automatically distributed according to the social insurance agency code, the payment unit code, and the participant's social insurance number; This affects the automatic recognition of the closing process and the progress of making revenue reports and cash flow management reports.
In order for the management of social insurance, health insurance, and unemployment insurance premiums of the units to be automatically updated into the system, data communication between the software and the units must be effective and timely; Regardless of manual accounting by officials, the Vietnam Social Security Administration requires the social insurance agency of the province, the social insurance body of the district, town, or city directly under the province (district social insurance), as follows:
(1) Provincial and district social insurance agencies shall notify units in writing or by email when making payment authorizations for the collection of social insurance, health insurance, and unemployment insurance premiums, clearly stating the content of the payment according to the structure prescribed by the social insurance agency. The regulation on the structure of payment content helps the social insurance agency quickly and accurately check and record payment information to serve the settlement of the interests of the participants in a timely manner, in accordance with the policy regime. As follows:
- In case the unit uses the social insurance payment utility on the Bank's Mobile banking application: Enter and select payment information.
- In case the unit makes a payment order to transfer money through other channels:
+ Payment structure: +BHXH+103+00+Unit code+Social agency code+dong social insurance+
+ Example: Company ABC, when paying social insurance, health insurance, and unemployment insurance, write +BHXH+103+00+TZ0255Z+00101+dong social insurance.
In which: +BHXH+103+00+ is the default type of collection according to the regulations of the social insurance agency; TZ0255Z is the unit code of ABC Company; and 00101 is the code of the social insurance agency that manages the collection for ABC Company.
(2) The Vietnam Social Insurance, the provincial social insurance agency, and the district social insurance agency post information on the official website to request the units when paying the collection of social insurance, health insurance, and unemployment insurance according to the information mentioned in clause (1); note that the banks executing the payment order do not falsify the payment content of the participants.
(3) Implementation organization
- Vietnam Social Insurance, the provincial social insurance agency, and the district social insurance agency work with the banks where the account is opened to request coordination to notify the units when paying social insurance, health insurance, and unemployment insurance premiums directly or online according to the information in Clause 1; coordinate with banks to request detailed support for payment authorization for each participant on the list in case the service organization collects and pays voluntary social insurance and health insurance premiums according to the list.
- Directors of provincial and district social insurance agencies direct the Collection, Book, and Card Management Division/Team to urge units under specialized management; The Department/Team for Management of Collections - Books, Cards, Departments/Teams of Planning - Finance, Information Technology to check and supervise the implementation of payment according to the above structure.
- The Information Technology Center shall assume the prime responsibility for, and coordinate with the banking systems in, modifying the software to meet the requirements of accounting and automatic allocation of receipts according to the above payment structure. Enter the code of the social insurance agency managing it and the code of the paying unit.
Requesting social insurance of provinces to strictly implement the contents of this Official Dispatch, if any problems arise, promptly report them to Vietnam Social Insurance (Finance - Accounting Department) for consideration and guidance.
Official Dispatch 1995/BHXH-TCKT was issued on June 30, 2023.
Duong Chau Thanh
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |