Joint Circular No. 01/2005/TTLT/BYT-BLDTBXH-BTC guiding the implementation of Decision No. 182/2004/QD-TTg dated October 15, 2004 of the Prime Minister on calculating working time for social insurance benefits for health workers at commune, ward, and town levels.

This Circular guides the calculation of working time and the back payment of social insurance for health workers at the commune level, applicable from October 15, 2004. Health workers who meet the conditions will have their working time calculated for social insurance benefits, and may also make back payments to the social insurance fund if they have not yet contributed.

Document No.01/2005/TTLT/BYT-BLĐTBXH-BTC
Document typeJoint Circular
Issuing authorityMinistry of Finance
Updated29/06/2026
SectorLabour, War Invalids and Social Affairs; Health; Finance
FieldBudget Management
Issued date18/01/2005
Effective date16/02/2005
Expiry date
StatusIn effect
✦ Smart summary

This Circular guides the calculation of working time and the back payment of social insurance for health workers at the commune level, applicable from October 15, 2004. Health workers who meet the conditions will have their working time calculated for social insurance benefits, and may also make back payments to the social insurance fund if they have not yet contributed.

Scope of application

Health workers at the commune level work at commune health stations.

Key points

  • Health workers at the commune level from September 1, 1987 to December 31, 1994 shall have their working time calculated for social insurance benefits.
  • If social insurance contributions were not made from January 1, 1995 to December 31, 2002, a one-time payment can be made into the social insurance fund at a rate of 15% of monthly salary.
  • The social insurance contribution rate is 15%, with local government contributing 10% and the health worker contributing 5%.
  • The competent authority must prepare lists and files and submit them to the Provincial People's Committee for approval of the back payment funds for social insurance.
  • The Vietnam Social Security is responsible for directing provincial social insurances to implement the calculation of working time and the collection of back payments for social insurance.

🌐 Social impact of this document

  • Positive impact: Helps health workers at the commune level enjoy social insurance benefits, ensuring the rights of workers.
  • Negative impact: The cost of back payments for social insurance may impose a financial burden on local budgets and individual health workers.

❓ Frequently asked questions

When are health workers at the commune level eligible to have their working time calculated?

Health workers at the commune level are eligible to have their working time calculated from September 1, 1987 to December 31, 1994.

When can back payments for social insurance be made if contributions have not been made?

Health workers at the commune level can make back payments for social insurance from January 1, 1995 to December 31, 2002.

What is the social insurance contribution rate?

The social insurance contribution rate is 15%, with local government contributing 10% and the health worker contributing 5%.

Are periods of interrupted service included in the calculation of working time?

Yes, periods of interrupted service due to study, military service, or medical treatment are counted as continuous working time.

What is the period for making back payments for social insurance?

The period for making back payments for social insurance is from January 1, 1995 to December 31, 2002.

Full text

MINISTRY OF HEALTH-MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS-MINISTRY OF FINANCE

MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Number: 01/2005/TTLT-BYT-BLDTBXH-BTC

Hanoi, January 18, 2005

JOINT CIRCULAR

Guidelines for implementing Decision No. 182/2004/QD-TTg dated October 15, 2004

of the Prime Minister on calculating working time to enjoy social insurance benefits

for health workers at commune, ward, and town health stations

Implementing Decision No. 182/2004/QD-TTg dated October 15, 2004 of the Prime Minister on calculating working time to enjoy social insurance benefits for health workers at commune, ward, and town health stations, the Joint Circular of the Ministry of Health, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance provides guidance as follows:

I. APPLICABLE OBJECTS

1.The subjects eligible to have their working time calculated for social insurance benefits are health workers employed at commune health stations who have been trained according to the unified program of the Ministry of Health and hold relevant qualifications (doctors, medical assistants, nurses, midwives, pharmacists, pharmacy assistants, traditional medicine practitioners), who received living allowances under Decision No. 123/HĐBT dated August 19, 1987 of the Council of Ministers (now the Government) but were not recruited into state civil service, and subsequently signed employment contracts with competent authorities at commune health stations in accordance with points a and b of Clause 1, Article 2 of Decision No. 58/TTg dated February 3, 1994 of the Prime Minister on the organization and policies for primary healthcare.

2.The subjects required to make back payments for social insurance are health workers at commune health stations who received salaries under Decision No. 58/TTg dated February 3, 1994 of the Prime Minister and Decision No. 131/TTg dated March 4, 1995 of the Prime Minister amending certain points in Decision No. 58/TTg dated February 3, 1994 of the Prime Minister on the organization and policies for primary healthcare.

This Circular does not apply to the following cases:

a) Health workers hired by the People's Committee of communes and paid remuneration based on work performed from their own revenue sources.

b) Health workers at commune health stations who have already retired and received severance pay or a lump-sum social insurance benefit.

II. CONDITIONS FOR APPLICATION

1. Health workers at commune health stations are eligible to have their working time calculated for social insurance benefits if they meet both of the following conditions:

a) They worked at commune health stations during the period from September 1, 1987 to December 31, 1994 and received living allowances under Decision No. 123/HĐBT dated August 19, 1987 of the Council of Ministers (now the Government) regarding the amendment of policies for health workers at commune, ward, and town health stations.

b) Their names appeared on the list of commune health station staff as of December 31, 1994, and immediately thereafter they signed employment contracts with commune health stations and received salaries according to the salary grades and steps specified in Decree No. 25/CP dated May 23, 1993 of the Government temporarily regulating new salary systems for civil servants, public officials, and military personnel.

2. Health workers who worked at commune health stations from January 1, 1995 to December 31, 2002 and received salaries according to the salary grades and steps specified in Decree No. 25/CP dated May 23, 1993 of the Government as stipulated in Decision No. 58/TTg dated February 3, 1994 of the Prime Minister and Decision No. 131/TTg dated March 4, 1995 of the Prime Minister, if they have not yet contributed to social insurance, may make back payments for social insurance.

III. CALCULATION OF WORKING TIME AND BACK PAYMENTS FOR SOCIAL INSURANCE

1. Calculation of working time from September 1, 1987 to December 31, 1994 for social insurance benefits:

a) Health workers at commune health stations meeting the conditions set out in point 1 of Section II of this Circular shall have their working time at commune health stations from September 1, 1987 to December 31, 1994 counted as time with social insurance contributions for social insurance benefits.

Example 1:Nurse Nguyen Thi A has continuously worked at the commune health station since October 1982, received living allowances under Decision No. 123/HĐBT dated August 19, 1987 starting from September 1, 1987, and was signed an employment contract to continue working at the commune health station from January 1, 1995. The working time of Nurse Nguyen Thi A from September 1, 1987 to December 31, 1994 will be added to her working time at the commune health station from January 1, 1995 onwards with social insurance contributions to calculate social insurance benefits.

Example 2:Medical Assistant Nguyen Van B has continuously worked at the commune health station since January 1, 1990 and received living allowances under Decision No. 123/HĐBT dated August 19, 1987, and was signed an employment contract to continue working at the commune health station from January 1, 1995. The working time of Medical Assistant Nguyen Van B from January 1, 1990 to December 31, 1994 will be added to his working time at the commune health station from January 1, 1995 onwards with social insurance contributions to calculate social insurance benefits.

b) In cases where the working time of health workers at commune health stations is interrupted due to being sent by competent authorities for specialized training, military service, or due to illness requiring treatment and convalescence, and they subsequently continue working at commune health stations, such periods shall be counted as continuous working time for social insurance benefits.

2. Back payment for social insurance to be counted as contribution time:

a) Health workers at commune health stations meeting the conditions set out in point 2 of Section II of this Circular, if they did not contribute to social insurance from January 1, 1995 to December 31, 2002, may make a one-time back payment into the social insurance fund for that period to be counted towards social insurance benefits.

b) The social insurance contribution rate is 15% of the monthly salary stipulated in the employment contract. Of this, local government contributes 10%, while the individual health worker contributes 5% of the monthly salary stipulated in the employment contract into the social insurance fund to implement social insurance benefits as prescribed.

c) The base salary for social insurance arrears collection is the monthly salary level stipulated in the medical salary table according to the coefficient set forth in Decree No. 25/CP dated May 23, 1993 of the Government and regional allowance (if applicable), calculated based on the minimum wage rate prescribed by the State at the time of social insurance arrears collection for the social insurance agency.

Example 3: Medical Officer Nguyen Van B worked at the commune health station but did not participate in social insurance from January 1, 1995 to December 31, 1999. Officer B's salary progression was as follows: from January 1, 1995 to December 31, 1996 with a salary coefficient of 1.69; from January 1, 1997 to December 31, 1998 it increased to 1.81; from January 1, 1999 to December 31, 2000 it further increased to 2.05. The amount of social insurance arrears that Medical Officer B must pay to the social insurance agency is:

- The period during which Medical Officer B did not participate in social insurance from January 1, 1995 to December 31, 1999 = 60 months.

- The minimum wage prescribed by the State at the time when Medical Officer B paid social insurance arrears to the social insurance agency in January 2005 was 290,000 VND. The total amount of social insurance arrears payable by Medical Officer B is calculated as follows:

{ (1.69 x 290,000 VND x 24 months) + (1.81 x 290,000 VND x 24 months) + (2.05 x 290,000 VND x 12 months)} x 15% = (11,762,400 VND + 12,597,600 VND + 7,134,000 VND) x 15% = 4,724,100 VND.

- The total amount of social insurance arrears payable is 4,724,100 VND.

Where:

+ Local budget contribution is 10% = 3,149,400 VND;

+ Medical Officer Nguyen Van B contributes 5% = 1,574,700 VND.

IV. IMPLEMENTATION

1. The Ministry of Health shall coordinate with the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance to provide guidance, inspect, and resolve difficulties arising during the implementation of social insurance policies within their respective areas of responsibility.

2. The Vietnam Social Security has the responsibility to direct provincial social security agencies to implement the calculation of working periods, collect social insurance arrears, and handle social insurance benefits for commune-level healthcare staff in accordance with this Circular.

3. The People's Committee of provinces and centrally governed cities (hereinafter referred to as provincial level) shall be responsible for directing the Department of Health, the Department of Labor, Invalids and Social Affairs, the Department of Finance, and related agencies to organize the implementation of specific contents as follows:

a) The Department of Health shall be responsible for:

- Directing the District Health Centers, County Health Centers, City Health Centers, and Town Health Centers (collectively referred to as district level) to compile lists and files of commune-level healthcare staff who are eligible for the calculation of working periods from September 1, 1987 to December 31, 1994 and those eligible for social insurance arrears payment from January 1, 1995 to December 31, 2002.

- Compiling a list of commune-level healthcare staff eligible for the calculation of working periods from September 1, 1987 to December 31, 1994 and those eligible for social insurance arrears payment from January 1, 1995 to December 31, 2002; preparing a budget estimate for social insurance arrears payment for all eligible commune-level healthcare staff and submitting it to the Provincial Department of Finance for approval by the Provincial People's Committee. The compiled list and budget estimate shall be sent to the Provincial Social Security for monitoring and resolution.

- Directing the preparation of files for commune-level healthcare staff in accordance with the following provisions:

+ Files for calculating working periods from September 1, 1987 to December 31, 1994 include:

* A list of commune-level healthcare staff established by the Commune People's Committee and approved by the District People's Committee to work at commune health stations upon implementing Decision No. 123/HĐBT dated August 19, 1987, in accordance with Circular No. 26/TT-LB dated October 28, 1987 issued by the Ministry of Health and the Ministry of Finance regarding living allowances and allowances for commune-level healthcare staff;

* Relevant documents proving continuous employment from the date of commencement until December 31, 1994.

In cases where commune-level healthcare staff lack the required documents due to natural disasters, fires, or loss, the Commune People's Committee shall be responsible for collecting relevant documents related to their working periods such as membership records, party member records (if available), or other types of documents for review, confirmation, and establishment of a record of their work at the commune health station, which shall be confirmed by the District Health Center for each specific case.

+ Files for social insurance arrears payment from January 1, 1995 to December 31, 2002 include:

* Employment decision or contract issued by the competent authority;

* Salary increment decisions for each period.

b) The Department of Finance shall be responsible for: Based on actual circumstances, it shall take the lead in coordinating with the Department of Health and the Department of Labor, Invalids and Social Affairs to submit to the Provincial People's Committee for approval and allocation of local budget funds to cover social insurance arrears for commune-level healthcare staff who did not participate in social insurance from January 1, 1995 to December 31, 2002.

c) The Department of Labor, Invalids and Social Affairs shall be responsible for: Coordinating to provide guidance, inspection, and compilation of policy issues for submission to the Inter-Ministerial Committee for consideration and resolution.

4. For commune-level healthcare staff who retired due to reaching retirement age from 2000 to before the issuance of Decision No. 182/2004/QĐ-TTg dated October 15, 2004 but whose benefits have not been resolved, they shall be handled in accordance with the guidelines in this Circular regarding the calculation of working periods and social insurance arrears payment. The Provincial People's Committee shall direct the Department of Health to coordinate with the Department of Labor, Invalids and Social Affairs and the Department of Finance to compile a list (attached as an appendix to this Circular) for approval by the Provincial People's Committee and transfer the file to the Provincial Social Security for final resolution in 2005. The benefit period for social insurance shall commence from the date the Provincial Social Security receives complete application files from the commune-level healthcare staff in accordance with regulations.

V. IMPLEMENTATION PROVISIONS

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

2. No retroactive processing will be provided for commune-level healthcare staff who have already retired and received social insurance benefits prior to the issuance of this Circular.

During the implementation process, if there are any difficulties, please report them to the Inter-Ministerial Committee for consideration and resolution./.

THE MINISTER OF HEALTH




Tran Thi Trung Chien

MINISTER OF LABOR, INVALIDS AND SOCIAL AFFAIRS



Nguyen Thi Hang

THE MINISTER OF FINANCE




Nguyen Sinh Hung

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Joint Circular No. 01/2005/TTLT/BYT-BLDTBXH-BTC guiding the implementation of Decision No. 182/2004/QD-TTg dated October 15, 2004 of the Prime Minister on calculating working time for social insurance benefits for health workers at commune, ward, and town levels.
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