THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No: 26/2000/TTLT-BLDTBXH-BTC | Hanoi, October 20, 2000 |
JOINT-CIRCULAR
GUIDING THE IMPLEMENTATION OF SOCIAL INSURANCE REGIMES FOR LABORERS WORKING AT NON-PUBLIC ESTABLISHMENTS OF EDUCATION, HEALTH, CULTURE AND SPORTS SECTORS
In furtherance of the Governments Decree No. 73/1999/ND-CP of August 19, 1999 on policies to encourage socialization in the fields of education, healthcare, culture and sports;
Pursuant to the Governments Decree No. 12/CP of January 26, 1995 promulgating the Regulation on Social Insurance; after obtaining opinions from the relevant ministries, the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance hereby jointly guide the implementation of social insurance regimes for laborers working in non-public establishments of education, health, culture and sports sectors as follows:
I. SCOPE AND OBJECTS OF APPLICATION
1. The scope of application covers semi-public, people-founded and private establishments of culture, healthcare, education and training, as well as physical training and sports sectors, set up and operating under the provisions of the Governments Decree No. 73/1999/ND-CP of August 19, 1999 (hereafter referred collectively to as non-public establishments).
2. The subjects of application are laborers working in the establishment prescribed at Point 1 above, including:
a/ Officials and employees working in State agencies (including agencies of the Party and mass organizations) and armed forces, who have already participated in compulsory social insurance according to the Governments Decrees No. 12/CP of January 26, 1995 and No. 45/CP of July 15, 1995, and transferred to work at non-public establishments.
b/ Laborers working in enterprises, economic organizations and social organizations, who have already participated in compulsory social insurance according to the Governments Decree No. 12/CP of January 26, 1995, and transferred to work at non-public establishments.
II. SOCIAL INSURANCE REGIMES
Subjects stated in the above-mentioned Point 2, Section I, who are working at non-public establishments shall be entitled to social insurance regimes prescribed in the Regulation on Social Insurance, issued together with the Governments Decree No. 12/CP of January 26, 1995 and its guiding Circular No. 06/LDTBXH-TT of April 4, 1995 of the Ministry of Labor, War Invalids and Social Affairs.
When the social insurance regimes are applied to such subjects, attention must be paid to the following:
1. Methods of calculating the time for use as basis for calculation of social insurance
a/ For the laborers who, before working at non-public establishments, have, for a period of time, participated in social insurance in units subject to social insurance participation under the Governments Decrees No. 12/CP of January 26, 1995, No. 45/CP of July 15, 1995 and No. 09/1998/ND-CP of January 23, 1998, if they have not yet received pension or lump-sum social insurance allowance, such period of time shall be added to the time they work at non-public establishments for enjoyment of social insurance.
+ The laborers who, before working at non-public establishments, have received a lump-sum allowance for the duration they worked and paid social insurance premiums, as prescribed in the Regulation on Social Insurance, issued together with the Governments Decree No. 12/CP of January 26, 1995 and the Prime Ministers Decision No. 595/TTg of December 15, 1993.
+ The laborers who have worked at non-public establishments for a period of time, but not yet paid social insurance premiums.
2. The average wage level which shall serve as basis for calculation of monthly pension or lump-sum allowance is stipulated as follows:
a/ For the laborers who have worked and paid social insurance premiums according the States salary scales and tables, issued together with the Governments Decrees No. 25/CP and No. 26/CP of May 23, 1993 for a period of time, then transferred to non-public establishments, but still pay social insurance premiums according to the States wage scales and tables, the wage level used as basis for calculation of monthly pension or social insurance allowance shall be calculated as weighted average of the monthly wage levels which have been used as basis for payment of social insurance premiums in the last five years before their retirement, as prescribed at Item a, Point 6, Section IV, Part B of Circular No. 06/LDTBXH-TT of April 4, 1995 of the Ministry of Labor, War Invalids and Social Affairs.
For the laborers who have worked and paid social insurance premiums according to the States wage scales and tables for a period of time, then transferred to non-public establishments and paid social insurance premiums not according to the States wage scales and tables, the wage level to be used as basis for calculation of pension or social insurance allowance shall be calculated as weighted average of the monthly wage levels which have been used as basis for payment of social insurance premiums in both periods of time as prescribed at Item b, Point 6, Section IV, Part B of Circular No. 06/LDTBXH-TT of April 4, 1995 of the Ministry of Labor, War Invalids and Social Affairs.
b/ For commune/ward officials, who have participated in social insurance according to the Governments Decree No. 09/1998/ND-CP of January 23, 1998 for a period of time, then transferred to non-public establishments and paid social insurance premiums whether or not according to the States wage scales and tables, the weighted average of monthly wage levels which have been used as basis for payment of social insurance premiums shall be calculated as prescribed in Item b, Point 6, Section IV, Part B of Circular No. 06/LDTBXH-TT of April 4, 1995 of the Ministry of Labor, War Invalids and Social Affairs.
c/ For the laborers who are newly recruited to work at non-public establishments and participate in social insurance as from the effective date of this Circular, the wage level serving as basis for calculation of pension or social insurance allowance is the weighted average of monthly wage levels which are used as basis for payment of social insurance premiums.
III. IMPLEMENTATION ORGANIZATION
1. Laborers working at non-public establishments shall be granted social insurance books serving as basis for calculation of social insurance enjoyment.
2. For the laborers who have not yet granted social insurance books, the non-public establishments shall have to compile dossiers, carry out procedures for granting and inscribing the social insurance books for the laborers, and fulfill all their responsibilities as prescribed in the Regulation on Social Insurance, issued together with the Governments Decree No. 12/CP of January 26, 1995 and Circular No. 09/LDTBXH-TT of April 26, 1996 of the Ministry of Labor, War Invalids and Social Affairs.
3. For the laborers who have been granted social insurance books before transferring to non-public establishments, the former employing units shall have to hand over such books to the laborers, who shall submit them to their new employing units.
4. Vietnam Social Insurance shall have to implement social insurance regimes for the laborers working at non-public establishments according to the provisions of this Circular.
5. The provincial/municipal Labor, War Invalids and Social Affairs Services as well as Finance Services shall have to coordinate with the provincial/municipal Education and Training Services, Culture - Information Services, Health Services as well as Physical Training and Sports Services in guiding and inspecting the implementation of social insurance regimes for the laborers working at non-public establishments as prescribed in this Circular.
IV. IMPLEMENTATION PROVISIONS
1. This Circular takes effect 15 days after its signing.
2. In the course of implementation, any arising problems should be reported to the two ministries for study and settlement.
FOR THE MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS VICE-MINISTER Le Duy Dong | FOR THE MINISTER OF FINANCE VICE-MINISTER Nguyen Thi Kim Ngan |