Circular No. 09/LDTBXH-TT guiding the issuance and recording of social insurance books

CIRCULAR

OF THE MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS

Guidelines for Issuing and Recording Social Insurance Books

____________

Pursuant to Articles 182 and 183 of Chapter XV of the Labor Code promulgated together with Decree No. 35/L-CTN dated July 5, 1994 of the President of the Socialist Republic of Vietnam;

Pursuant to the Social Insurance Regulations issued together with Decree No. 12/CP dated January 26, 1995 and the Social Insurance Regulations issued together with Decree No. 45/CP dated July 15, 1995 of the Government;

Pursuant to Decision No. 1443/LDTXH dated October 9, 1995 of the Minister of Labor, Invalids and Social Affairs on the issuance of social insurance numbers;

The Ministry of Labor, Invalids and Social Affairs provides guidelines for issuing and recording social insurance books as follows

I. GENERAL PROVISIONS.

1. Social insurance books shall be issued by the Vietnam Social Security to the subjects specified in Section II below for recording their work history with contributions to social insurance.

2. The social insurance book serves as the basis for resolving social insurance benefits according to the provisions of the law.

3. Individuals participating in social insurance must have a social insurance book. In cases where the book is lost or is no longer usable due to valid reasons, the Vietnam Social Security will consider reissuing it.

4. Organizations, units, and employers (collectively referred to as the employer) shall be responsible for:

Preparing a list of subjects specified in Section II below managed by the unit to register for issuance of social insurance books according to the prescribed model of the Vietnam Social Security;

Recording and confirming the contents stipulated in the social insurance book;

Managing the social insurance book during the period the employee works at the unit.

II. SUBJECTS FOR ISSUANCE OF SOCIAL INSURANCE BOOKS

1. Subjects for issuance of social insurance books as provided for in Article 3 of the Social Insurance Regulations issued together with Decree No. 12/CP dated January 26, 1995 of the Government, including:

Workers employed in state-owned enterprises;

Workers employed in enterprises under various economic sectors outside the state sector using ten or more workers;

Vietnamese workers employed in foreign-invested enterprises, export processing zones, industrial parks; in foreign agencies or international organizations in Vietnam, except in cases where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise;

Workers employed in business and service organizations under administrative and public institutions, Party and mass organizations;

Workers employed in enterprises and service organizations under armed forces;

Elected officials working in state management agencies, Party and mass organizations from central to district level;

State civil servants and employees working in administrative and public institutions; individuals working in Party and mass organizations from central to district level;

2. Subjects for issuance of social insurance books as provided for in Article 3 of the Social Insurance Regulations issued together with Decree No. 45/CP dated July 15, 1993 of the Government, including:

Officers and professional military personnel belonging to the People's Army of Vietnam;

Officers and non-commissioned officers, technical and professional staff belonging to the People's Public Security Force;

Cadres in the cryptographic sector receiving salaries according to the military salary system.

3. The subjects specified in points 1 and 2 above (collectively referred to as workers) who study, intern, work, or recuperate domestically or abroad while still receiving salaries from their original agencies or units are also eligible for issuance of social insurance books.

In cases where individuals falling within the scope of points 1 and 2 above work on seasonal or short-term contracts of less than three months, they will not be issued social insurance books.

III. RECORDING SOCIAL INSURANCE BOOKS

1. Basis for recording social insurance books.

a. For individuals who had worked in state agencies or units (including armed forces) before January 1, 1995, the original file shall be used to record the work history with social insurance contributions. In case the original file is missing, the labor record or Party member's resume, or other legally recognized documents, accompanied by a letter from the employer explaining the loss and assuming responsibility under the law for the worker's work history with social insurance contributions shall be used.

b. For workers in the non-state sector who had contributed to social insurance before January 1, 1995, the social insurance book or card issued by the social security agency shall be used as the basis. If there is a work history in the state sector, the provisions of point a above shall apply.

c. For individuals participating in social insurance from January 1, 1995 onwards, the basis for recording the social insurance book shall be the contents of decisions regarding rank, position, occupational title, salary level, or the contents of the labor contract.

2. Method of recording social insurance books.

a. Page 3 of the social insurance book (attached model) shall be recorded as follows:

* Employers shall record:

Full name of the worker written in block letters according to the original resume. In case there is no original resume, it shall be recorded according to the identity card, without using aliases;

Date of birth recorded accurately according to the resume. In case there is no original resume, it shall be recorded according to the identity card;

Permanent address (record the current place of residence for registration of the social insurance book).

Social Security Agency shall record:

Social insurance number of the worker;

Sign and stamp (according to the分级任务：此任务已被划分为更小的部分，以便分别处理和翻译。当前处理的是第3部分。请根据上述规则直接提供这一部分的翻译结果。

The person issuing the book shall sign and clearly write their name.

b. Pages from page 4 to page 43 (as attached model) shall be filled out by the employer.

The recording method for these pages is as follows: record from when the employee starts working with social insurance contributions on page 4 and page 5, then continue recording on subsequent pages according to the sequence of page numbers in the social insurance book, without leaving any blank pages. For those who have worked with social insurance contributions before January 1, 1995, their work history shall also be recorded starting from page 4 and page 5 onwards.

Column 1 and Column 2 record the period of work with social insurance without changing any of the following factors: rank, position, occupational title, job, workplace, location of the unit, monthly wage basis for social insurance contributions. When there is a change in any of these factors, it should be recorded on the next line corresponding to the period of change. In cases where there is a period of non-work due to resignation, study, overseas assignment, imprisonment, etc., the reason for the interruption must be clearly stated.

Column 3 records the rank, position, or occupational title, job, workplace, location of the unit.

Column 4 records the monthly wage basis for social insurance contributions as follows:

For workers who worked with social insurance according to the salary scales of the state before January 1, 1995, record the salaries received under the old salary system from January 1990 to March 1993 (record the basic salary). From April 1993 onwards, record the salaries received under the new salary system (record according to the salary coefficient).

In cases where workers worked with social insurance before January 1, 1995, according to contractual wages, record the contractual wage. If social insurance contributions were made based on foreign currency wages, record the foreign currency wage.

Those who worked in the public sector and transferred to work in the private sector before January 1, 1995, should record the salaries received and social insurance contributions during the last five years before transferring to work in the private sector.

For workers hired or signed labor contracts from January 1, 1995 onwards, record the monthly wage basis for social insurance contributions according to the regulations of the state, such as rank-based salary, position-based salary, occupational title-based salary, or contractual salary depending on the nature of the work and place of work.

Column 5 records the allowances for social insurance contributions from April 1993 onwards, including: leadership position allowance, regional allowance, hardship allowance, election term seniority allowance, retention difference allowance, military service seniority allowance (if applicable). Military service seniority allowance should be recorded as a percentage, while other allowances should be recorded as coefficients. In cases where a person has two or more social insurance contribution allowances, record the total coefficient of those allowances.

Column 6 records the percentage of social insurance contributions by the employer:

For workers working in the public sector before January 1, 1994, only record from January 1990 to December 1993 at 8% (before January 1, 1990, no need to record).

For workers working with social insurance according to the provisions of Decree No. 233/HĐBT before January 1, 1994, record 10%.

For workers working with social insurance from January 1, 1994 onwards, record 15%.

Column 7 records the percentage of social insurance contributions by the worker:

For workers with social insurance contribution periods before April 1, 1993, according to the provisions of Decree No. 233/HĐBT, record the social insurance contribution rate as 10%.

For workers working with social insurance from April 1, 1993 onwards, record 5%.

Column 8 records the total amount of social insurance contributions by the employer and the worker during the period of work with social insurance without changes (time corresponding to Columns 1 and 2) according to the formula:

Total Contribution Amount = (Column 4 + Column 5) x (Column 6 + Column 7) x Number of Months

Social Insurance (Column 8) = (Column 4 + Column 5) x (Column 6 + Column 7) x Social Insurance Contribution Rate

In cases where the social insurance wage (Columns 4 and 5) is recorded as a coefficient, when calculating the social insurance contribution amount, multiply the coefficient of that salary scale by the minimum wage set by the state for the corresponding salary scale system.

Columns 9 and 10 are the confirmation of the employer and the confirmation of the Social Insurance agency (according to the分级处理的要求，我会继续直接翻译剩余的内容。

For workers with a work history and social insurance contributions before January 1, 1995, after the Social Insurance agency verifies the original employment history of the worker regarding the period of work with social insurance, the employer and the Social Insurance agency also confirm and stamp.

3. Content recorded from page 44 to the end of page 46 (according to the attached model).

These contents are recorded by the Social Insurance agency according to the classification of the Vietnam Social Insurance. In cases where workers have enjoyed maternity benefits, work injury benefits, occupational disease benefits, one-time social insurance benefits, or termination benefits (recorded in the one-time social insurance benefit section) before January 1, 1995, the employer should record:

a. Maternity:

Record the number of times receiving maternity benefits in sequence: Date of leaving work to enjoy maternity benefits; Number of months of maternity benefits.

b. Work Injury, Occupational Disease:

Record the number of times suffering from work injuries or occupational diseases in sequence:

Date of work injury or occupational disease;

Percentage of reduced work capacity;

Monthly benefit or one-time benefit.

c. One-time Social Insurance Benefit:

Record the number of times leaving work to enjoy one-time social insurance benefits in sequence:

Date of leaving work;

Number of years of social insurance contributions;

Total amount of one-time benefit.

d. Monthly Pension Scheme:

Record according to the decision of the Social Insurance agency in sequence:

Date of leaving work to enjoy monthly pension;

Number of years of social insurance contributions;

Monthly wage basis for calculating the monthly pension;

Percentage of pension calculation;

Monthly pension amount.

e. Other Social Insurance Benefits: When the state supplements the social insurance scheme, instructions will be provided for recording in this section.

IV. IMPLEMENTATION PROVISIONS

This Circular takes effect from May 1, 1996.

During implementation, if there are any difficulties, they should be reported to the Ministry of Labor - Invalids and Social Affairs for consideration and resolution.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

SOCIAL INSURANCE BOOK

No.:...

Name: Male/Female...

Date of Birth: Month Year...

Place of Birth:...

Ethnicity: Nationality...

Permanent residence address:...

Workplace (place issuing the book):...

ID Card No...Issuing Authority...

Book Issued To On...Month...Year...

(Signature, Full Name) Director of Social Insurance

(Signature and seal)

THE WORKING HISTORY OF SOCIAL INSURANCE CONTRIBUTIONS AND SOCIAL INSURANCE BENEFITS ALREADY RECEIVED

1- Maternity: …

2- Work injury, occupational disease: …

3- One-time social insurance allowance: …

4- Monthly pension benefit: …

2- Work injury, occupational disease:

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3- One-time social insurance allowance:

................................................................... ................................................................... ................................................................... ................................................................... ................................................................... ...................................................................

4- Monthly pension benefit:

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