Official Dispatch 526/BHXH-QLT 2025 registration and declaration of social insurance, health insurance, unemployment insurance, occupational accident and disease insurance

Pursuant to the Law on Social Insurance No. 41/2024/QH15 dated June 29, 2024; Law on Health Insurance dated November 14, 2008; Law Amending and Supplementing A Number of Articles of the Law on Health Insurance dated June 13, 2014, and the Law Amending and Supplementing A Number of Articles of the Law on Health Insurance dated November 27, 2024 (2024 Law on Health Insurance);

Pursuant to the Government’s Decree No. 02/2025/ND-CP dated January 1, 2025, amending and supplementing a number of articles of the Government's Decree No. 146/2018/ND-CP dated October 17, 2018, detailing, and guiding measures to implement, a number of articles of the Law on Health Insurance, which has a number of articles amended and supplemented under the Government's Decree No. 75/2023/ND-CP dated October 19, 2023;

Pursuant to the Ministry of Health’s Circular No. 01/2025/TT-BYT dated January 1, 2025, detailing and guiding the implementation of a number of articles of the Law on Health Insurance;

To implement Decision No. 490/QD-BHXH dated March 28, 2023, of the Director General of Vietnam Social Security, amending and supplementing a number of articles of the Procedures for collection of social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance premiums; management of social insurance books and health insurance cards issued together with Decision No. 595/QD-BHXH dated April 14, 2017, and amending and supplementing under Article 1 of Decision No. 505/QD-BHXH dated March 27, 2020; which is published on the website of the Regional Social Security XXVII (https://tphcm.baohiemxahoi.gov.vn/), employing units are requested to download the full content of the procedures and forms for reference and implementation.

Regional Social Security XXVII hereby provides guidance on certain contents regarding registration and declaration of social insurance, health insurance, unemployment insurance, occupational accident and disease insurance; issuance of social insurance books and health insurance cards, and some notes during implementation as follows:

1. Decentralized management of employing units:

- Newly established units shall register for initial participation in social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance with the social security office of the city, district, town, or township where the unit is registered for business.

- Branches of enterprises operating in any locality in Ho Chi Minh City, Binh Duong, or Ba Ria - Vung Tau shall register and declare social insurance participation in such locality. In cases where such registration is not feasible, registration and declaration for social insurance participation shall be conducted at the parent company, and the social security office of the locality where the branch is located must be notified.

- When a unit changes its registered business address to another locality (district/town/township/province/city), it must, within 3 months from the date of registration of the new business address, notify the social security office where it is currently participating in order to transfer participation to the new locality as prescribed. If the unit fails to notify the change of locality, the current social security office will reduce the collection of social insurance premiums and coordinate with the social security office where the unit is located as stated in the new business registration certificate to carry out procedures for transferring participation.

2. Subjects, payment rates, and methods of payment:

According to the Appendix to this Official Dispatch, with attention to the following matters:

2.1. In case an employee signs labor contracts with different employers, social insurance, health insurance and unemployment insurance premiums shall be paid only for the labor contract signed first. However, the occupational accident or disease insurance premiums shall be paid for every contract signed. (According to Clause 4, Article 1 of Decree No. 143/2018/ND-CP).

2.2. Employees and employers who agree under a different designation but with content showing paid job performance and management, administration, and supervision by one party, such as employees working at construction companies, restaurants, security services, etc., are covered by social insurance, health insurance, and unemployment insurance. (Pursuant to Point a, Clause 1, Article 2 of the Law on Social Insurance No. 41/2024/QH15)

2.3. The subjects specified at Points a, b, c, d and i, Clause 1, and Clause 2, Article 2 of the Law on Social Insurance who do not receive salary for 14 working days or more in a month are not required to pay social insurance premiums for that month, unless the employer and such an employee agree on payment of social insurance premiums for the employee for that month based on the amount equal to that for payment of social insurance premiums of the latest month. (Pursuant to Clause 5, Article 33 of the Law on Social Insurance No. 41/2024/QH15)

2.4. In case an employee takes sickness leave for 14 working days or more in the first month of working or in the first month of resuming working, he/she shall still pay social insurance premiums for that month. (Pursuant to Clause 6, Article 33 of the Law on Social Insurance No. 41/2024/QH15)

2.5. In case the period of compulsory social insurance payment lacks up to 6 months as compared to the law-specified period for an employee to receive pension or monthly survivorship allowance, the employee or his/her relative may make lump-sum premium payment for the remaining months at a monthly rate equal to the total payment rate for the employee and the employer before the employee ceases working or dies to the retirement and survivorship fund. The period of premium payment for the remaining months is not regarded as the time of performing heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs on the Minister of Labor, Invalids and Social Affairs-promulgated list of heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs or the working period in areas with extremely difficult socio-economic conditions.

In case an employee terminates the payment of compulsory social insurance premiums while his/her period of compulsory social insurance payment lacks more than 6 months as compared to the law-specified period for him/her to receive pension, he/she may continue with the payment of voluntary social insurance premiums.

2.6. Heads of business households and non-salaried managers; managers of enterprises, supervisors, representatives of the State’s capital amounts, representatives of enterprises’ capital amounts as defined by law; members of Boards of Directors, Chief Executive Offices, members of Boards of Supervisors or supervisors, and holders of other elected managerial titles of cooperatives and unions of cooperatives as defined by the Law on Cooperatives who are not salaried. Regional Social Security XXVII shall provide further guidance immediately upon issuance of guiding Decrees and Circulars.

2.7. Employees working under definite-term labor contracts of between full 1 month and under 3 months from July 1, 2025 who shall be covered by compulsory social insurance and health insurance. Units are requested to conduct a review and, for employees not yet participating, prepare dossiers for participation in social insurance and health insurance. In cases where employees are already participating in social insurance, registration for additional participation in health insurance must be made.

3. Provisions on late payment, evasion of payment, and handling of acts of making late payment shall strictly comply with Articles 38, 39, 40, and 41 of the Law on Social Insurance, and Articles 48a, 48b, and 49 of the Law on Health Insurance.

4. Issuance and management of social insurance books:

4.1. Each employee shall be issued a single social insurance number throughout the entire period of participation for the purposes of tracking the payment and settlement of social insurance and unemployment insurance benefits in accordance with the law.

In case where a person possesses two or more social insurance books, all such books must be submitted to the social security office where the employee is currently working, along with the dossier submitted through the employing unit using dossier receipt form No. 626 (PGNHS 626); or to the social security office at the place of residence if all the books have preserved periods (in which case the individual submits the dossier directly using PGNHS 626) for the purpose of consolidation into a single social insurance number.

If the social insurance books contain overlapping payment periods, the social security office shall refund to the employee the amount paid by both the employing unit and the employee to the retirement and survivorship fund and to the unemployment insurance fund (including the portion of premiums that the employer was obligated to pay) either through the unit or directly to the employee's bank account. Interest shall not be included in the refund.

4.2. Employees are responsible for preserving their social insurance books and detached sheets of the social insurance books in accordance with the Law on Social Insurance.

When an employee ceases working or suspends participation, the employing unit shall pay social insurance, unemployment insurance, and occupational accident and disease insurance premiums in full, and shall prepare a dossier for participation cessation under e-dossier 600.

- In case the social insurance book has been reviewed and returned to the employee, the social security office shall, based on the dossier for participation cessation, confirm and print the detached sheet of the social insurance book up to the point of social insurance, unemployment insurance, and occupational accident and disease insurance premium payment, and send it to the unit for delivery to the employee.

- The social security office that has not yet reviewed and returned the social insurance book, shall not confirm the payment period based on e-dossier 600. The unit shall prepare a paper dossier using PGNHS 626, enclosing the social insurance book, and submitting it via postal service to the social security office for review, data update, confirmation, and printing of the detached sheet of the social insurance book up to the point of payment of social insurance, unemployment insurance, and occupational accident and disease insurance premiums, for transfer back to the unit for delivery to the employee.

- In case of late payment by the unit at the time of submission of the dossier for participation cessation, after the social security office has confirmed and printed the detached sheet of the social insurance book up to the point where all social insurance, unemployment insurance, and occupational accident and disease insurance premiums have been paid in full, the unit shall be responsible for fully paying the outstanding premiums and preparing a List of additional confirmation of social insurance, unemployment insurance, and occupational accident and disease insurance premium payment for the employee (submission of the social insurance book is not required), using PGNHS 620, to be submitted to the social security office for printing the additional confirmation sheet.

For dossiers for adjustment of social insurance and unemployment insurance premium payment periods: the unit shall only submit e-dossier 600 in cases where the employee is currently working at the unit, and the social security office shall only adjust the data without printing a detached confirmation sheet for the adjusted period. For employees who have left the unit and whose social insurance books have been finalized and printed with detached sheets, the unit must submit paper dossier 609 along with the social insurance book for the re-printing of the detached confirmation sheet reflecting the adjusted payment data.

4.3. In case a unit relocates within the same region or changes its name, it shall not carry out the confirmation of social insurance books.

5. Issuance and management of health insurance cards:

5.1. The health insurance card shall be valid corresponding to the amount of health insurance premium paid, and its validity shall commence from the date the health insurance premium is paid. When receiving health insurance cards presented by insured persons for medical examination or treatment, medical facilities shall look up the information on the health insurance card data via the health insurance assessment information system portal to verify the validity of the card.

5.2. Participants in health insurance are entitled to register for initial medical examination and treatment covered by health insurance at medical facilities listed in the quarterly notices published by the social security office on the website https://tphcm.baohiemxahoi.gov.vn/. Participants in health insurance may change their registered initial medical facility within the first 15 days of the first month of each quarter.

5.3. When seeking medical examination or treatment, health insurance participants shall present the image of the card via the VSSID application, the VNEID application, or their citizen identity card (ID card) to the medical facility.

5.4. In cases where an employee is held in temporary detention, temporary custody, or temporarily suspended from work for the purpose of investigation and determination of whether a legal violation has occurred, both the employee and the unit may temporarily suspend payment of social insurance, unemployment insurance, and occupational accident and disease insurance premiums. However, monthly payment of health insurance premiums shall still be made at the rate of 4.5% of 50% of the monthly salary to which the employee is entitled under the law.

After the period of temporary detention, custody, or suspension from work, if a competent authority determines that the employee was wrongfully detained, falsely accused, or did not violate the law, then back payment of social insurance, unemployment insurance, and occupational accident and disease insurance premiums shall be made based on the monthly salary used for compulsory social insurance premium payment, and retroactive health insurance premium payment shall be made based on the back-paid salary amount, without calculating interest on the retroactive premium payment. In the event that a competent authority determines the employee is guilty, no back payment of social insurance, unemployment insurance, and occupational accident and disease insurance premiums shall be made, and no retroactive health insurance premium payment shall be required for the period of detention.

5.5. When there is a reduction in the number of employees, the unit must promptly prepare and submit the list of employees for participation cessation to the social security office via the e-transaction system within the same month (no later than the last day of that month). If the report is submitted after the last day of the month in which the reduction occurred, the unit must pay the full value of the health insurance card for the following month, and the card shall remain valid until the end of that following month.

For example: If an employee resigns on January 28, 2025, and the unit submits the report on February 1, 2025, then health insurance premiums must be paid through February 2025; social insurance and unemployment insurance premium payment for February 2025 are not required.

5.6. The unit must inform the employee who resigns that if he/she is not subject to compulsory health insurance under another category, then he/she should register to participate in household health insurance in order to be eligible for medical examination and treatment and ensure entitlement to the five-year continuous participation benefit under the Law on Health Insurance.

Note: If the renewal of the card is registered within 10 days before the expiration of the previous card, the household health insurance card shall be valid immediately after the previous one expires. If the previous card has expired and re-registration is made within no more than 3 months, the household health insurance card shall be valid from the date of payment.

6. Time limit for dossier declaration:

6.1. The employer shall be responsible for declaring and submitting the dossier for participation in compulsory social insurance for employees as prescribed within 30 days from the date the employee becomes subject to compulsory social insurance participation (excluding the subjects specified at Points m and n, Clause 1, Article 2).

6.2. The unit shall promptly submit monthly dossiers concerning salary adjustments and increases/decreases in the number of employees (no later than the 28^th of each month), and must not delay submission until the last days of the month. For large units with frequent increases and decreases in personnel during the month, submission shall be limited to no more than 03 dossiers/month (except for other necessary cases), and payment must be made no later than the last day of the month.

- 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 May 31, 2025, an employee resigns from his/her job, on May 25, 2025, the employer issues a decision on termination of labor contract, and the unit compiles a dossier of decrease in the number of employees on June 2025, sends it online, and at the same time, pays social insurance, health insurance, unemployment insurance, occupational accident and disease insurance premiums of May 2025 immediately on May 25, 2025. The social security office shall print a separate sheet of full payment of social insurance and unemployment insurance premiums until the end of May 2025 for the unit to promptly return it to the employee to enjoy the social insurance and unemployment insurance benefits.

7. New provisions on social insurance regimes effective from July 1, 2025:

- Employees who reach the prescribed retirement age (in 2025: 61 years and 3 months for men, and 56 years and 8 months for women) and have paid social insurance premiums for at least 15 years shall be entitled to a pension.

- Employees who reach the prescribed retirement age but do not yet meet the eligibility conditions for pension (due to insufficient duration of social insurance premium payment as prescribed) and not yet met the age requirement for receiving social retirement allowance, if they do not claim a lump-sum social insurance benefit, shall be entitled to receive a monthly allowance upon request.

- Persons who have paid voluntary social insurance premiums, or who have concurrently paid compulsory social insurance premiums and voluntary social insurance premiums for full 6 months or more within 12 months before childbirth are entitled to maternity allowance when giving birth. The allowance amount shall be VND 2,000,000 for each live-born child and each fetus from 22 weeks of gestation or more that dies in utero or during labor. Maternity allowance shall be paid by the State budget.

- Female employees who have paid compulsory social insurance premiums for full 6 months or more during the 24 months preceding the month in which they give birth, in case they have to take leave for infertility treatment, shall be entitled to maternity benefits.

Employing units are requested to implement in accordance with the above guidance (attached with relevant forms). Please contact the competent social security office for resolution of any issues arising in the course of implementation. This Official Dispatch takes effect from the date of its signing. All previous guidelines contrary to this document are hereby annulled./.