JOINT CIRCULAR NO. 05 TT/LB provides temporary guidelines on collecting the 5% social insurance fund (BHXH) managed by the General Confederation of Labor of Vietnam for government agencies, administrative units, organizations, mass associations, people's organizations, and state-owned enterprises. The document stipulates the collection rate, principles of collection, time of collection, and methods of organizing collection.
Đối tượng áp dụng
["government agencies, administrative units", "organizations, mass associations, people's organizations", "state-owned enterprises"]
Các điểm cốt lõi
- "government agencies, administrative units, organizations, mass associations, people's organizations" → must contribute 5% of the payroll fund to the BHXH fund managed by the General Confederation of Labor of Vietnam from 1993 and 1994
- state-owned enterprises → must contribute 5% of the new payroll fund to the BHXH fund from 1994
- government agencies, administrative units, mass associations, people's organizations → allocate from the annual budget plan in 1993 and 1994 to pay into the BHXH fund
- state-owned enterprises → allocate from the cost structure and circulation fees to pay into the BHXH fund from 1994
- tax authorities, financial departments at all levels shall be entitled to a fee of 0.5% of the amount collected
🌐 Tác động xã hội từ văn bản này
- "government agencies, administrative units, organizations, mass associations, people's organizations" and "state-owned enterprises" → have the obligation to contribute to the BHXH fund according to the regulations, providing funding for the payment of sick leave benefits, maternity leave benefits, work injury benefits, and occupational disease benefits for workers
- workers → are entitled to social insurance benefits from the BHXH fund managed by the General Confederation of Labor of Vietnam
❓ Câu hỏi thường gặp
Administrative units, organizations, mass associations, people's organizations must contribute what percentage to the social insurance fund?
Must contribute 5% of the payroll fund to the BHXH fund managed by the General Confederation of Labor of Vietnam.
State-owned enterprises must contribute what percentage to the social insurance fund?
Must contribute 5% of the new payroll fund to the BHXH fund from 1994.
Tax authorities, financial departments at all levels are entitled to how much fee when collecting the social insurance fund?
Entitled to a fee of 0.5% of the amount collected.
Toàn văn
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MINISTRY OF FINANCE, GENERAL CONFEDERATION OF LABOR UNIONS OF VIETNAM No.: 05/TT-LB |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Hanoi, January 13, 1994 |
JOINT CIRCULAR
GUIDELINES ON TEMPORARY COLLECTION OF THE 5% SOCIAL INSURANCE FUND MANAGED BY THE GENERAL CONFEDERATION OF LABOR UNIONS OF VIETNAM
In anticipation of the establishment of new organizations to implement Decree No. 43/CP dated June 22, 1993 of the Government on the temporary regulations for social insurance, the Ministry of Finance and the General Confederation of Labor Unions of Vietnam provide temporary guidelines on the method of collecting 5% of the payroll fund to be deposited into the social insurance fund managed by the General Confederation of Labor Unions of Vietnam as stipulated in Circular No. 86-TT/Ministry of Finance-General Confederation of Labor Unions of Vietnam for the payment of sickness benefits, maternity benefits, work injury benefits, and occupational disease benefits as follows.
1. Principles and objects of collection:
- Administrative and public service units including administrative and public service units funded from the State budget and public service units with income or revenue offsetting expenses...
a) Object:
- Organizations, mass associations, and people's associations.
b) Collection principles:
- State-owned enterprises.
- Based on the actual payroll paid to employees and workers, including basic salary according to rank, grade, scale, and regional hardship allowances, position allowances (if applicable).
- For joint ventures and enterprises with foreign investment capital, continue to implement the deduction and deposit of 5% of the social insurance fund according to Article 46 of Decree No. 233-CP dated June 22, 1990 of the Council of Ministers (now the Government) "Regulations on labor conditions for foreign-invested enterprises" and related documents until further guidance is provided.
2. Collection rate and time period:
a) From January 1, 1993 to December 31, 1993, deduct 5% of the social insurance fund based on the payroll according to Decree No. 202-CP and Decree No. 203-CP dated December 28, 1988 of the Council of Ministers (now the Government) and related allowances as guided in relevant documents of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the General Confederation of Labor Unions of Vietnam.
- Specifically, from April 1, 1993 to December 31, 1993, additionally deduct 5% of the social insurance fund from the difference between the new salary according to Decree No. 25/CP and Decree No. 26/CP dated May 23, 1993 of the Government and the old payroll according to Decree No. 202-HĐBT and Decree No. 203-HĐBT dated June 22, 1990 of the Council of Ministers (now the Government).
b) Starting from January 1, 1994, fully deduct and deposit 5% of the social insurance fund based on the new total payroll including salary according to rank, grade, regional hardship allowances, position allowances (if applicable) as stipulated in Decree No. 25/CP and Decree No. 26/CP dated May 23, 1993 of the Government, which has been fully implemented according to the steps of the new salary system.
a) Trade unions at all levels coordinate with financial agencies at all levels to calculate the collection and recovery of the 5% difference on the total payroll of 1993 and collect according to the new payroll of 1994 for administrative and public service units, mass associations, and people's associations.
3. Organization of collection:
b) Provincial and municipal trade unions, central industry trade unions calculate the collection and recovery of the 5% difference on the total payroll of 1993 and collect according to the new payroll of 1994 for local enterprises and central enterprises operating within their jurisdiction, or entrust tax agencies at all levels to collect on their behalf.
c) All amounts collected from the social insurance fund in 1993 and in 1994 shall be deposited into the social insurance account of local trade unions and central industry trade unions to ensure sufficient funds for timely payment of sickness benefits, maternity benefits, work injury benefits, and occupational disease benefits for employees and workers.
4. Sources of funds for social insurance contributions:
a) The sources of funds for the difference of 5% between the new payroll and the old payroll to contribute to the social insurance fund in 1993 shall be implemented as follows:
- For administrative and public service units, mass associations, and people's associations, the deduction shall be made from the 1993 budget plan without additional state budget supplementation. In cases where administrative and public service units, mass associations, and people's associations genuinely have difficulties and lack sources to pay, they should report to the General Confederation of Labor Unions of Vietnam and the Ministry of Finance for consideration and resolution. The social insurance contribution mentioned above shall be recorded under Item 68 of the current State Budget.
- For state-owned enterprises, it shall be included in production costs and circulation fees.
b) The sources of funds for the 5% deduction from the new payroll into the social insurance fund in 1994 shall still follow the current regulations, specifically:
- Deduct from the 1994 budget plan for administrative and public service units, mass associations, and people's associations.
- Deduct from the production cost and circulation fee plans of state-owned enterprises.
5. Collection fees
To ensure timely collection of the social insurance fund in 1993 and 1994, tax agencies and financial agencies at all levels shall be entitled to a collection fee of 0.5% of the amount collected. This collection fee shall be directly transferred by the trade unions at all levels to the Tax Bureau and provincial finance departments to compensate for the direct collectors.
This circular takes effect from the date of issuance until the implementation guidelines for Decree No. 43/CP dated June 22, 1993 of the Government are issued. Any issues encountered during implementation should be promptly reported to the General Confederation of Labor Unions of Vietnam and the Ministry of Finance for supplementary guidance./.
6. Implementation Provisions:
FOR THE GENERAL CONFEDERATION OF LABOR UNIONS OF VIETNAM
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- Government Office PERMANENT DEPUTY CHAIRMAN Cu Thi Hau Place of Receipt: - People's Committee - Department of Finance - Departments of Labor, Invalids, and Social Affairs of provinces and cities - Ministries and agencies under the Government - Provincial and municipal trade unions, central industry trade unions - Inspection Board - Executive Board - To be filed with the Ministry of Finance, General Confederation of Labor Unions of Vietnam - Deposited with the Ministry of Finance, Vietnam General Confederation of Labor |
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER Tao Huu Phung |
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