Method for paying health insurance contributions by certain policyholders in Vietnam according to Decree 146/2018

Method for paying health insurance contributions by certain policyholders in Vietnam according to Decree 146/2018 (Internet image) 

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

1. Method for paying health insurance contributions by certain policyholders in Vietnam according to Decree 146/2018

Method for paying health insurance contributions by certain policyholders in Vietnam according to Article 9 of Decree 146/2018/ND-CP are as follows:

- With respect to persons entitled to monthly retirement pensions, incapacity benefits and social insurance benefits covered by the state budget as prescribed in Article 2 and clause 2 of Article 3 of Decree 146/2018/ND-CP: On a monthly basis, social insurance agencies shall pay health insurance contributions for these policyholders by using funds for retirement pensions and social insurance benefits covered by the state budget.

- With respect to policyholders prescribed in clause 3, 8, 11, 12 and 16 of Article 3 of Decree 146/2018/ND-CP:

On a quarterly basis, agencies of labor, war invalids and social affairs shall remit funds derived from state budget spending on implementation of compensation policies for persons rendering meritorious revolutionary services, or funds derived from state budget spending on implementation of social protection policies, into the health insurance package.

Not later than December 15 of each year, agencies of labor, war invalids and social affairs must complete payments and fund transfers to the health insurance package during that year.

- With respect to policyholders referred to in clause 1, 4, 6, 7, 10, 13, 14 and 17 of Article 3, and those specified in clause 1 and 2 of Article 4 of Decree 146/2018/ND-CP of whom 100% of the health insurance contribution has been covered by the state budget's support:

On a quarterly basis, social insurance agencies shall prepare a consolidated report on the number of health insurance cards which have already been issued and the contribution and contribution support amounts according to the Form No. 1 of the Appendix to Decree 146/2018/ND-CP, send it to the financial institution to transfer the funds to the health insurance package as stipulated in clause 9 of this Article.

The time of calculation of the health insurance contribution payable: Policyholders shall be listed annually and their health insurance contributions shall be calculated as from January 1; with respect to policyholders added to the list, their contributions shall be calculated from the date specified in the Decision on approval of the abovementioned list issued by the competent authority.

- As for policyholders specified in clause 6 of Article 3 hereof (except policyholders other than those mentioned above, policyholders entitled to retirement pensions, social insurance benefits and benefits for persons rendering meritorious revolutionary services):

On a periodic basis, every 3 months, 6 months or 12 months, agencies in charge of management of policyholders shall pay health insurance contributions for these policyholders.

- With regard to pupils and students specified in clause 3 of Article 4 of Decree 146/2018/ND-CP:

+ On a periodic basis, every 3 months, 6 months or 12 months, pupils and students, or parents or guardians thereof, shall be responsible for paying health insurance contributions on their part as prescribed in clause 2 of Article 10 of Decree 146/2018/ND-CP to social insurance agencies;

+ The state budget shall give support as follows:

- Health insurance contributions of pupils and students studying at educational institutions or vocational training establishments affiliated to ministries and central bodies shall be supported by the central budget.

On a periodic basis, every 3 months, 6 months or 12 months, provincial-level Social Insurance agencies shall make general reports on the number of health insurance cards which have already been issued, contribution amounts collected from pupils and students and contribution amounts supported by the state budget by using the Form No. 1 of the Appendix to Decree 146/2018/ND-CP,

And send them to the Vietnam Social Security so that the Vietnam Social Security prepares a consolidated report for submission to the Ministry of Finance in order to transfer the state budget’s support amounts to the health insurance package in accordance with clause 9 of Article 9 of Decree 146/2018/ND-CP.

- Health insurance contributions of pupils and students studying at educational institutions or other vocational training establishments shall be supported by the budget of the local jurisdictions where these educational entities are located, irrespective of registered permanent residences of pupils and students, including the central budget allocations (if any).

On a periodic basis, every 3 months, 6 months or 12 months, social insurance agencies shall make general reports on the number of health insurance cards which have already been issued, contribution amounts collected from pupils and students and contribution amounts supported by the state budget by using the Form No. 1 of the Appendix to Decree 146/2018/ND-CP and send them to the financial authority in order to transfer state budget expenditures used for supporting health insurance contributions to the health insurance package in accordance with clause 9 of Article 9 of Decree 146/2018/ND-CP.

- With respect to those policyholders whose health insurance contributions are partially supported by the state budget in accordance with clause 4 of Article 4 of Decree 146/2018/ND-CP:

+ On a periodic basis, every 3 months, 6 months or 12 months, representatives of family households shall directly pay health insurance contributions on their part as prescribed in clause 2 of Article 10 of Decree 146/2018/ND-CP to social insurance agencies;

+ On a periodic basis, every 3 months, 6 months or 12 months, social insurance agencies shall make general reports on the number of health insurance cards which have already been issued, contribution amounts collected from policyholders and contribution amounts supported by the state budget by using the Form No. 1 of the Appendix to Decree 146/2018/ND-CP and send them to the financial authority in order to transfer state budget expenditures used for supporting health insurance contributions to the health insurance package in accordance with clause 9 of Article 9 of Decree 146/2018/ND-CP.

- With respect to family-based policyholders as defined in Article 5 hereof: On a periodic basis, every 3 months, 6 months or 12 months, representatives or members of families participating in the health insurance shall pay health insurance contributions as prescribed in clause 3 of Article 10 of Decree 146/2018/ND-CP to social insurance agencies.

- With respect to health insurance policyholders referred to in Article 6 hereof, on a monthly basis, employers shall make health insurance contribution payments for them and pay health insurance contributions for their employees in accordance with regulations in force by using the following funding sources:

+ If these employees work for state budget-financed units, state budget allocations shall support health insurance contributions of these policyholders;

+ If these employees work for public service units, their health insurance contributions shall be paid by each unit’s budget in accordance with laws on autonomy mechanisms of public service units;

+ If these employees work for enterprises, their health insurance contributions shall be paid by each enterprise’s budget.

- Based on regulations on delegation of authority by competent authorities and the general report on policyholders, state budget expenditures on health insurance contributions and health insurance contribution support, sent by social insurance agencies, the financial authority shall be responsible for transferring these expenditures to the health insurance package once every quarter of a financial year.

Not later than December 15 of each year, transfer of state budget expenditures to the health insurance package in that year must be completed.

- With respect to policyholders specified in clause 15 of Article 3 hereof, on a quarterly basis, scholarship-granting entities or organizations shall pay health insurance contributions in accordance with regulations in force into the health insurance package.

2. The level of support for paying health insurance from the state budget for pupils and students in Vietnam

The level of support for paying health insurance from the state budget for students according to Article 4 of Circular 143/2020/ND-CP is as follows:

- Support 100% of health insurance premiums for students from near-poor households living in poor districts according to Resolution 30a/2008/NQ-CP.

- Support at least 70% of the health insurance premium for students from near-poor households and multi-dimensionally poor households as prescribed in Clauses 1 and 2, Article 4 of Decree 146/2018/ND-CP.

- Support at least 30% of the health insurance premium for other students.

- The remainder of the payment rate specified in Clauses 2 and 3, Article 4 of Decree 146/2018/ND-CP shall be paid by students themselves.

- In the event that students belonging to many subjects are supported by the state budget with the above payment level, they will be entitled to the support level for health insurance payment according to the object with the highest support level.

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