Circular 24/2020/TT-BTC amending Circular 20/2016/TT-NHNN

CIRCULAR

On amending and supplementing a number of articles of the Circular No. 20/2016/TT-NHNN dated February 03, 2016 of the Ministry of Finance on providing guidance on the implementation of financial management mechanism on social insurance, health insurance, unemployment insurance and management expenses for social insurance, health insurance and unemployment insurance

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Pursuant to Law on Social Insurance dated November 20, 2014;

Pursuant to the Law on Employment dated November 16, 2013;

Pursuant to the Law on Occupational Safety and Health dated June 25, 2015;

Pursuant to the Law on Health Insurance dated November 14, 2008 and the Law on amending and supplementing a number of articles of the Health Insurance Law dated June 13, 2014;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 60/2015/QD-TTg dated November 27, 2015 on financial management mechanism on social insurance, health insurance, unemployment insurance and management expenses for social insurance, health insurance and unemployment insurance (hereinafter referred to as the Decision No. 60/2015/QD-TTg);

Pursuant to the Prime Minister’s Decision No. 38/2019/QD-TTg dated December 31, 2019 on amending and supplementing a number of articles of the Prime Minister’s Decision No. 60/2015/QD-TTg dated November 27, 2015 on financial management mechanism on social insurance, health insurance, unemployment insurance and management expenses for social insurance, health insurance and unemployment insurance (hereinafter referred to as the Decision No. 38/2019/QD-TTg);

At the proposal of Director-General of Department of Public Expenditure;

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of articles of the Circular No. 20/2016/TT-NHNN dated February 03, 2016 of the Ministry of Finance on providing guidance on the implementation of financial management mechanism on social insurance, health insurance, unemployment insurance and management expenses for social insurance, health insurance and unemployment insurance.

Article 1. To amend and supplement a number of articles of the Circular No. 20/2016/TT-BTC as follows:

1. To amend Clauses 2 and 3, Article 2 as follows:

“2. Employment service centers of provinces, centrally run cities, unemployment insurance organizations affiliated to the Ministry of Labor, War Invalids and Social Affairs (hereinafter referred to as “unemployment insurance organizations”); Agencies and organizations affiliated to the Labor, War Invalids and Social Affairs sector that are assigned to organize and implement the task of receiving dossiers and settling insurance regime for labor accidents, occupational diseases and tasks related to the management and use of the labor accident and occupational disease insurance fund.

3. Agencies, organizations, and individuals related to financial management mechanism on social insurance (including labor accident and occupational disease insurance), health insurance, unemployment insurance and the management expenses for social insurance, health insurance and unemployment insurance.”

2. To amend Point c, Clause 2, Article 3 as follows:

“c) The Ministry of Labor, War Invalids and Social Affairs shall make an estimate of expenses for unemployment insurance, labor accident and occupational disease insurance policies and expenses for management of unemployment insurance, labor accident and occupational disease insurance as prescribed in Points a and b, Clause 1 of this Article, and send to the Vietnam Social Security (according to forms No. 02, 04 and 05 attached to this Circular).”

 3. To amend Article 4 as follows:

“Article 4. Allocation of estimates, assignment of estimates and transferring expenditures

1. Regarding the allocation of estimates, transfer of state-guaranteed expenditures for payment of pensions and social insurance benefits:

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