Official Dispatch 4246/BHXH-QLT Ho Chi Minh City 2022 submission of dossiers of collection and deduction of payment for social insurance premiums

To: Heads of employers in Ho Chi Minh City

1. Pursuant to provisions of Clause 1 Article 7 of Consolidated text No. 2089/VBHN-BHXH dated June 26, 2020 of Vietnam Social Security (VSS) of Decisions promulgating Procedures for collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums; management of social insurance books and health insurance cards: “On a monthly basis, no later than the last day of the month, the employer shall deduct the payment for compulsory social insurance premiums from the monthly salary fund of employees participating in compulsory social insurance, and at the same time, deduct from the monthly salary on which compulsory social insurance premiums are based of each employee according to the prescribed level, transfer concurrently to the collection account of the social insurance agency opened at a bank or State Treasury”. Point 1.2 Clause 1 Article 46 of Consolidated text No. 2089/VBHN-BHXH prescribes that: “In case the employer fails to fully make contribution, confirmations shall be given in social insurance books until the time of payment of social insurance, unemployment insurance, labor accident and occupational disease insurance premiums. After the unpaid amount owed by the employer is collected in full, additional confirmations shall be given in social insurance books”.

During the processing of collection dossiers, many employers have made lots of dossiers in a month, and submitted dossiers reporting an increase/decrease in the number of employees on the last day of the month, but due to multitude reasons, such as network errors, invalid dossiers, incorrectly-declared dossiers, etc., social insurance agencies receive dossiers reporting an increase/decrease in the number of employees in the first days of the following month, leading to an increase in health insurance revenue, arrears of interest, and deviation of the employers’ management data from the social insurance agencies’ revenue data when the employers making payment, some cases affecting medical examination and treatment benefits and confirmation of social insurance premium payment process on the employees’ books.

To ensure the insured’s interests and ensure the match between revenue and payment data, Ho Chi Minh City Social Security recommends employers in the City:

- To submit monthly dossiers of salary adjustment, or increase/decrease in the number of employees early, make payment no later than the last day of the month, avoiding submission of dossiers on the last days of the month. Any late submission by the employers shall affect the employees’ rights, giving rise to the responsibilities of such employers and the social insurance agencies.

- For dossiers reporting a decrease in the number of employees for the following month, employers may submit them immediately after issuing a resignation decision, or decision on termination of labor contract (without delaying to the 28^th of the month), then, continue submitting dossiers of increase/decrease, or adjustment of salary in the month upon such event occurs.

For example: On August 31, 2022, an employee resigns from his/her job, on August 25, 2022, the employer issues a decision on termination of labor contract, and the employer compiles a dossier of decrease in the number of employees on September 2022, sends it online, and at the same time, pays social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums of August 2022 immediately on August 25, 2022. The social insurance agency shall print a separate sheet to fully pay the social insurance and unemployment insurance premiums until the end of August 2022 for the employer to promptly return it to the employee to enjoy the social insurance and unemployment insurance benefits.

2. Pursuant to provisions of Clause 3 Article 85 of the Law on Social Insurance, employees who neither work nor receive salary for 14 working days or more in a month are not required to pay social insurance premiums in that month. This period shall not be counted for enjoyment of social insurance regimes, except cases of maternity leave.

The employer should compare such provisions with the actual number of non-working and unpaid days of the employee to submit dossier of increase/decrease in the number of employees; the number of dossiers to be submitted must not exceed 3 sets per month (unless otherwise necessary).

For example: The employee resigns on August 16, 2022 (the non-working period in the month is from August 16, 2022 to August 31, 2022)

- For employer organizing 26 working days: The employee has 14 non-working days without salary and is not required to pay social insurance premiums.

- For employer organizing 24 working days: The employee has 13 non-working days without salary and is required to pay social insurance premiums.

- For employer organizing 22 working days: The employee has 12 non-working days without salary and is required to pay social insurance premiums.

3. To repeal: Clause 7.1 Section 7; Section 10 of Official Dispatch No. 1734/BHXH-QLT dated August 16, 2017, of Ho Chi Minh City Social Security, guiding the collection of social insurance, health insurance, unemployment insurance, labor accident and occupational disease insurance premiums; management of social insurance books and health insurance cards.

Ho Chi Minh City Social Security hereby requests employers to coordinate and comply with the above instructions. Any difficulties arising in the course of implementation should be reported to the managing social insurance agencies for settlement./.