Timeline for Reporting Increases or Decreases in Workforce When Enterprises Pay Health Insurance Premiums

12:22, 11/07/2024

According to regulations, enterprises can create records of increases, decreases, or adjustments in labor and wages for the month on any day of the month through the electronic transaction system. However, for the convenience of monitoring and managing records in case of reductions or adjustments, enterprises should carry out this task once a month.

EXCEL FILE FOR THE LATEST CALCULATION OF MANDATORY SOCIAL INSURANCE, HEALTH INSURANCE, AND UNEMPLOYMENT INSURANCE

When there is an increase in labor, the unit must promptly declare the increase, and the health insurance card will be valid from the date the dossier is declared through the electronic transaction system.

When there is a reduction, the unit reports the reduction from the 1st of the following month but still has to pay for the value of the health insurance card for the next month. In case the unit does not want to pay the supplementary value of the card for the next month, the unit can file a report on the reduction for the following month starting from the 28th of the previous month, but after reporting the reduction, it is not allowed to report any new cases for the previous month.

Example: The employee terminates the employment on July 31, 2017.

- If the enterprise files the dossier in August 2017, reporting the reduction of the employee from August 2017 on August 1, 2017, it must pay the supplementary value of the health insurance card for August 2017, and the card can be used until August 31, 2017.- If the unit files the dossier in August 2017, reporting the reduction of the employee from August 2017 on July 28, 2017, it only needs to pay for social insurance, health insurance, unemployment insurance, and occupational accident-disease insurance until July 2017, and the health insurance card can be used until July 31, 2017.

Note: After filing the dossier in August 2017, it is not allowed to file a dossier for July 2017 in the remaining days of July 2017.

The above is the guidance content in Official Dispatch 1734/BHXH-QLT of Ho Chi Minh City Social Insurance on guidance for the collection of social insurance, health insurance, unemployment insurance, occupational accident-disease insurance, and management of social insurance books and health insurance cards.

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