Decision 19/2022/QD-TTg expenses for management of social insurance, unemployment insurance in 2022-2024

DECISION

Prescribing expenses for management of social insurance, unemployment insurance and health insurance in the 2022-2024 period

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THE PRIME MINISTER

Pursuant to the Law on Organization of the Government dated June 19, 2015, and the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Social Insurance dated November 20, 2014 and the Law Amending and Supplementing a Number of Articles of Thirty Seven Laws Related to the Planning Law dated November 20, 2018;

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

Pursuant to the Law on Health Insurance dated November 14, 2008, and the Law Amending and Supplementing a Number of Articles of the Health Insurance Law dated June 13, 2014;

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

Pursuant to Resolution No. 09/2021/UBTVQH15 dated December 08, 2021, of the National Assembly Standing Committee, prescribing expenses for management of social insurance, unemployment insurance in the 2022-2024 period;

At the proposal of the Minister of Finance,

The Prime Minister promulgates the Decision prescribing expenses for management of social insurance, unemployment insurance and health insurance in the 2022-2024 period.

Article 1. Scope of regulation and subjects of application

1. This Decision stipulates for expenses for management of social insurance (including occupational accident and disease insurance), unemployment insurance and health insurance in the 2022-2024 period.

2. Subjects of application including:

a) Agencies and organizations directly implementing expenses for management of social insurance, unemployment insurance and health insurance:

- Vietnam Social Security and units under Vietnam Social SecuritySecurity;

- The Social Security Office of the Ministry of National Defense, the Social Security Office of People’s Public Security Forces;

- Agencies and organizations in the sector of labor, invalids and social affairs assigned to perform the task of receiving dossiers, handling occupational accident and disease insurance, unemployment insurance regimes and duties related to the management and use of occupational accident and disease insurance and unemployment insurance funds.

b) Organizations and individuals involved in the implementation of expenses for management of social insurance, unemployment insurance and health insurance.

Article 2. Expenses for management of social insurance, unemployment insurance and health insurance in the 2022-2024 period

1. Expenses for management of social insurance (including occupational accident and disease insurance), unemployment insurance shall comply with Clause 1, Article 1 of Resolution No. 09/2021/UBTVQH15 dated December 08, 2021, of the National Assembly Standing Committee.

2. The average expenses for management of social insurance under the Law on Health Insurance in the 2022-2024 period is up to 3.5% of the health insurance premium, which is deducted from the health insurance fund; in which, the maximum levels in 2022, 2023 and 2024 are 3.55%, 3.5% and 3.45%, respectively=. The annual estimate of expenses for management of social insurance shall be determined according to expenses specified in this Clause, on the estimated collection of annual health insurance premiums.

3. Units shall use and settle expenses for management of social insurance, unemployment insurance and health insurance which are assigned annually according to the prescribed regime. The difference between the management expenses settled within the assigned estimate scope and the management expenses according to the ratio calculated on the actual revenue and expenditure shall be offset as follows:

a) The positive difference between the settled expenses for management of social insurance, unemployment insurance and the management expenses according to the ratio calculated on the actual revenue and expenditure of social insurance, unemployment insurance (if any) shall be deducted from the estimate of management expenses of the following year;

b) The positive difference between the settled expenses for management of health insurance and the management expenses according to the ratio calculated on the actual revenue of health insurance (if any) shall be deducted from the management expense estimates of the following year.

In case Vietnam Social Security expects the health insurance premium to be higher than the assigned estimate, leading to a large increase in expenses for management of health insurance. Vietnam Social Security shall send documents to the Ministry of Finance to summarize and submit to the Prime Minister to supplement the estimate of expenses for management of social insurance, which must not exceed the percentage of expenses for management of social insurance deducted from the health insurance premiums in the year.

Article 3. Structure of expenses for management of social insurance, unemployment insurance and health insurance in the 2022-2024 period

1. The structure of expenditure tasks for the 2022-2024 period within the scope of expenses for management of social insurance, unemployment insurance and health insurance as prescribed in Article 2 of this Decision includes 03 groups of expenditure tasks:

a) Spending on professional tasks of propaganda, increase of participants, management of beneficiaries, training, professional retraining, reform of administrative procedures, collection and payment organization, inspection, check;

b) Spending on information technology application and capital construction investment;

c) Spending on the operation of units under the Vietnam Social Security, the Social Security Offices of the Ministry of National Defense and the People's Public Security and the units assigned to implement unemployment insurance, occupational accident and disease insurance policies in the labor - invalids and social affairs sector.

2. Average spending on the apparatus operation specified at Point c Clause 1 of this Article in the 2022-2024 period is up to 35.3% of the total management expense in the 2022-2024 period.

3. In case it is necessary to re-adjust the structure of expenditure tasks in the year due to objective reasons, Vietnam Social Security shall clearly state the reason and report it to the Ministry of Finance for summary and report to the Prime Minister.

Article 4. Assignment of estimates, management, use and settlement of expenses for management of social insurance, unemployment insurance and health insurance

1. Annually, pursuant to this Decision, the written proposals of the following agencies and units: the Social Security Offices of the Ministry of National Defense and People’s Public Security Forces, Ministry of Labor, Invalids and Social Affairs and actual requirements of the social insurance industry, Vietnam Social Security shall propose a specific management expense, specific and detailed structure of expenditure tasks for each agency or unit to ensure management expenses and the structure of expenditure tasks for the whole period from 2022 to 2024 in accordance with Articles 2 and 3 of this Decision; submit them to the Social Security Board of Commissioners for approval and send them to the Ministry of Finance for review,  synthesis and submission to the Prime Minister for decision on assigning estimates to each agency or unit.

2. In the process of estimating and implementing estimates for expenses for management of social insurance, unemployment insurance, health insurance, Vietnam Social Security and relevant agencies shall review, save and cut unnecessary spending tasks and take responsibility for the content, spending tasks and proposed data.

Article 5. Salary payments for cadres, civil servants, public employees and employees

1. The rates of salary payment for cadres, civil servants, public employees and employees are 1.8 times the salary rates for cadres, civil servants and public employees prescribed by the State applicable to the following subjects in the payroll quota or job position approved by the competent authority:

a) Cadres, civil servants, public employees and employees working at units under the Vietnam Social Security;

b) Persons working under the labor contracts in Social Security Offices of the Ministry of National Defense, and People’s Public Security Forces;

c) Employees implementing the unemployment insurance policy in the labor - invalids and social affairs sector.

2. The salary increased by 0.8 times specified in Clause 1 of this Article (excluding duty allowances, seniority allowances, responsibility allowances (by professional), education incentive allowances, attraction allowances in regions with extremely difficult socio-economic conditions, allowances for night work, overtime) shall not be used to calculate the payment and enjoyment of social insurance, health insurance, unemployment insurance, Trade Union funds, and shall be applied until the implementation of salary policy reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7^th plenum of the 12^th Central Committee of the Communist Party, on reforming salary policy for cadres, civil servants, public employees, armed forces and employees in enterprises.

Article 6. Effect

This Circular takes effect from November 10, 2022 and is applicable for the financial years from 2022 to the end of 2024. Particularly, the payment of salary increased by 0.8 times shall comply with the provisions of Clause 2, Article 5 of this Decision.

Article 7. Implementation organization

1. The Minister of Finance is responsible for:

a) Within the scope of the assigned functions and tasks, organizing inspection, annual or irregular examination of the implementation of the estimate and finalization of expenses for management of social insurance, unemployment insurance and health insurance according to regulations, ensuring not coincide with the plan of audit and inspection of the State Audit Office, the Government Inspectorate;

b) In the first quarter of 2024, the Ministry of Finance shall assume the prime responsibility for, and coordinate with Vietnam Social Security and relevant ministries and branches in summarizing, evaluating the results of implementation of expenses for management of social insurance, unemployment insurance and health insurance and reporting the Government to submit to the National Assembly Standing Committee for decision on expenses for management of social insurance, unemployment insurance for the next period in accordance with the Law on Social Insurance and the Law on Employment.

2. The Minister of Labor, Invalids and Social Affairs is responsible for:

a) Directing to make the annual estimate of expenses for management of unemployment insurance, occupational accident and disease insurance and sending it to Vietnam Social Security for synthesis;

b) Timely assigning the estimate of expenses for management of unemployment insurance, occupational accident and disease insurance according to the regulations for implementation;

c) Directing, guiding the provincial-level Departments of Labor, Invalids and Social Affairs, local employment service centers to perform the task of receiving dossiers, promptly settling unemployment insurance, occupational accident and disease insurance regimes; implementing the work of information, propaganda, inspection, supervision and tasks related to the management and use of unemployment insurance, occupational accident and disease insurance fund under the responsibility of the labor - invalids and social affairs sectors, attaching efficient use of management expenses with reforming procedures and improving service quality to ensure convenience for employers and employees; renovating and reorganizing the apparatus for implementing unemployment insurance policies to perform the assigned tasks;

d) Directing the review and appraisal of settlements for units which are assigned to estimate expenses for management of unemployment insurance, occupational accident and disease insurance according to the regulations and synthesizing, reporting the settlement to the Vietnam Social Security.

3. The Social Security Board of Commissioners is responsible for supervising and inspecting the implementation of the estimate, management, use and settlement of expenses for management of social insurance, unemployment insurance and health insurance.

4. Director General of Vietnam Social Security is responsible for:

a) Directing its affiliated units to elaborate the estimate of expenses for management  of social insurance, unemployment insurance and health insurance as prescribed; at the request of the Ministry of Labor, Invalids and Social Affairs, Social Security Offices of the Ministry of National Defense and People’s Public Security Forces, synthesizing, proposing a specific management expense, the structure of specific and detailed expenses tasks for each unit to report to the competent authority as prescribed in Article 4 of this Decision;

b) Timely assigning the estimate of expenses for management of social insurance, unemployment insurance and health insurance according to the regulations for implementation;

c) Directing, instructing affiliated units of Vietnam Social Security to properly, effectively and economically use expenses for management of social insurance, unemployment insurance and health insurance associated with the results of expansion of social insurance, unemployment insurance and health insurance participants; reforming administrative procedures and improving service quality to ensure convenience for agencies, units, businesses and citizens; continuing to renovate the organizational structure, streamline the payroll, operate effectively and efficiently according to the Prime Minister’s Decision No. 856/QD-TTg dated July 10, 2019, improving the capacity of the inspection apparatus in order to effectively perform the assigned tasks; completing the National Insurance Database, for connection and sharing with the National Population Database, other national databases, ministerial, sectoral and local databases as prescribed by law to improve the efficiency of policy management and implementation; promptly preventing payment evasion, fraud, and profiteering from social insurance, unemployment insurance and health insurance policies and associating with the implementation of Resolution No. 28-NQ/TW dated May 23, 2018 of the 7^th plenum of the 12^th Central Committee of the Communist Party, on reforming social insurance policies and Resolution No. 20-NQ/TW dated October 25, 2017 of the 6^th plenum of the 12^th Central Committee of the Communist Party, on strengthening the protection, care and improvement of people's health in the new situation;

d) Directing to synthesize and report the implementation and settlement of expenses for management of social insurance, unemployment insurance and health insurance in the preceding year in the report on the implementation of policies and regimes, management and use of annual social insurance and health insurance funds, submitting to the Social Security Board of Commissioners for approval and sending to the Ministry of Finance before March 15 of the following year for summarizing, sending to the Ministry of Labor, Invalids and Social Affairs, the Ministry of Health to report to the Government for submission to the National Assembly.

5. The Minister of National Defense and the Minister of Public Security shall direct the Social Security Offices of the Ministry of National Defense, and People’s Public Security Forces to estimate expenses for management of social insurance, unemployment insurance and health insurance, send them to Vietnam Social Security for synthesis; manage, use and settle expenses for management of social insurance, unemployment insurance and health insurance in accordance with Article 4 of this Decision and the law on social insurance, unemployment insurance and health insurance.

6. Ministers of Finance, Labor, Invalids and Social Affairs, Health, National Defense, Public Security, Chairperson of the Social Security Board of Commissioners, Director General of Vietnam Social Security and Heads of relevant organizations shall implement this Decision./.