Guidelines on declaring the start date for social insurance contributions for employees in Vietnam based on the Form D02-LT

Le Hai

21:48, 09/07/2024

Recently, Vietnam Social Security issued Official Dispatch 2950/BHXH-BT providing additional guidance on how to fill out column (25), column (26), column (27) in Form D02-LT attached to Decision 1040/QD-BHXH dated August 18, 2020, of Vietnam Social Security.

In accordance with Decision 1040/QD-BHXH, Vietnam Social Insurance provides additional guidance on declaring column (25) regarding the start date of social insurance contribution for employees on Form D02-LT as follows:

- For cases where an employee is newly added or begins transferring to work at a unit, indicate the month and year the employee starts being added or transferred to work at the unit;

- For cases where an employee's contribution rate is adjusted (increase, decrease in salary, allowances, etc.), indicate the month and year the employee starts adjusting the contribution rate;

- For cases where an employee pays backdated contributions to social insurance, health insurance, unemployment insurance, or occupational accident and disease insurance, indicate the month and year the backdated payment starts.

Additionally, Official Dispatch 2950/BHXH-BT also provides supplementary guidance on how to declare columns (26) and (27) on Form D02-LT issued along with Decision 1040/QD-BHXH.

For details, refer to Official Dispatch 2950/BHXH-BT issued on September 17, 2020.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn