Joint Circular No. 02/1993/TT-LB guiding the collection of outstanding health insurance premiums for the year 1993

JOINT CIRCULAR

Guidelines for Collecting Health Insurance Contributions in 1993

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 After more than one year of implementing the Health Insurance Regulations issued with Decree No. 299/HĐBT dated August 15, 1992, of the Council of Ministers and Circular No. 12/TT-LB dated September 18, 1992, of the Joint Ministry of Health - Finance - Labor, War Invalids and Social Affairs guiding the implementation of Decree No. 299/HĐBT, many localities and units have successfully carried out health insurance collection work, but some localities and units have yet to make contributions despite the State Budget ensuring funding for health insurance contributions for administrative and public service units and allowing inclusion in production costs or circulation expenses for business units.

To fulfill the task of collecting health insurance contributions in 1993, the Joint Ministry of Finance and Health issues guidelines for collecting health insurance contributions from agencies and units that have not made contributions as follows:

1/  Objectives of health insurance collection:

Includes those subjects required to contribute to compulsory health insurance as stipulated at points a, b, and c of Clause 1, Part I of Circular No. 12/TT-LB dated September 18, 1992, of the Joint Ministry of Health - Finance - Labor, War Invalids and Social Affairs, but who have not contributed or have not fully contributed to health insurance.

2/ Time period for collecting health insurance contributions from January 1, 1993, to December 31, 1993:

For businesses, collection will start from the date when local health insurance authorities and sectors begin issuing health insurance cards.

3/ The amount of health insurance contributions to be collected remains as prescribed in Point 1, Part II of Circular No. 12/TT-LB of the Joint Ministry of Health - Finance - Labor, War Invalids and Social Affairs, specifically:

a. For the retirement, disability, and administrative public service sectors, collect 10% of the salary grade (position), pension, and disability allowance recalculated according to Decision No. 203/HĐBT dated December 28, 1988, of the Chairman of the Council of Ministers (now the Prime Minister).

b. For state-owned enterprises, collect 3% of income (actual salary and bonuses) according to Decision No. 317/CT dated September 1, 1990, of the Chairman of the Council of Ministers (now the Prime Minister). For non-state-owned enterprises, collect 3% of the wage (labor cost) recorded in the labor contract.

4/ Organization of health insurance collection:

a. Financial authorities at all levels are responsible for coordinating with health insurance authorities to collect health insurance contributions from units in the administrative public service and retirement disability sectors. Tax authorities at all levels are responsible for coordinating with health insurance authorities to collect health insurance contributions from units in the business sector, including those managed by localities and those managed centrally located within the locality.

b. All amounts collected for health insurance contributions shall be deposited into the Central Government Budget Account 741 (711) of the Central Government, specifically:

- For the administrative public service, retirement, and disability sectors, deposit into account 741 (711) of the Central Government Budget Chapter 99 type 14 item 1 category 2 sub-item 47.

- For the business sector, deposit into account 741 (711) of the Central Government Budget Chapter 15A type 14 item 1 category 2 sub-item 47.

5/ The amount collected for health insurance contributions will be reviewed and reallocated by the Ministry of Finance together with the Ministry of Health to the Central and local Health Insurance Funds for expenditure on medical examination and treatment for those who have purchased health insurance and to develop the health insurance cause in accordance with the provisions of the Health Insurance Regulations.

- To encourage effective collection, the agencies responsible for collection may retain a fee of 1% of the total amount collected.

- By March 31, 1994, the Tax Branches and Provincial Finance Departments must report the actual amount collected for health insurance contributions to the Ministry of Finance.

6/ Implementation organization.

To ensure rapid and efficient collection of health insurance contributions, each level is responsible for providing lists of units that have not made contributions to the financial and tax authorities at the same level. Financial and tax authorities at all levels must organize rapid and efficient collection, depositing the full amount collected for health insurance contributions into the Central Government Budget.

For units that fail to pay the collected health insurance contributions after being notified for 15 days, it is recommended that the Treasury or bank where the unit has an account deduct the amount from the unit's account and transfer it to the Central Government Budget account for health insurance collection.

In cases where administrative public service units calculate their sources for health insurance contributions and find them insufficient, they may use 1% of the new salary retained according to Circular No. 64/TC-NSNN dated July 28, 1993, of the Ministry of Finance regarding the issuance and payment of new salaries for civil servants and employees in the administrative public service sector and armed forces, social policy beneficiaries to pay health insurance contributions. The State Budget will not provide additional funds for health insurance contributions as this has already been included in the budget plan for 1993.

This circular applies for the year 1993, and subsequent years will be guided accordingly.

During implementation, any difficulties should be reported to the Ministry of Finance and the Ministry of Health for timely guidance.