Decision No. 15/2016/QD-TTg stipulates the management costs for social insurance, unemployment insurance, and health insurance for relevant units from 2016 to 2018. The costs are deducted from the income and profits generated from investment activities from the social insurance fund, unemployment insurance fund, and 10% of the health insurance contribution amount.
Đối tượng áp dụng
Units under the Vietnam Social Security, Social Security of the Ministry of National Defense, Social Security of the Ministry of Public Security, local employment service centers, and organizations under the Ministry of Labor, Invalids and Social Affairs responsible for unemployment insurance.
Các điểm cốt lõi
- Units under the Vietnam Social Security, Social Security of the Ministry of National Defense, Social Security of the Ministry of Public Security → are allowed to deduct management costs for social insurance at 2.3% of the budgeted revenue and expenditure for social insurance (excluding the cost of health insurance contributions for those receiving social insurance benefits), and management costs for unemployment insurance at 2.3% of the budgeted revenue and expenditure for unemployment insurance (excluding the cost of health insurance contributions for those receiving unemployment benefits).
- Local employment service centers, organizations under the Ministry of Labor, Invalids and Social Affairs responsible for unemployment insurance → are allowed to deduct management costs for health insurance at 5% of the budgeted revenue from health insurance contributions.
- Officials, civil servants, public officials, and workers employed in these units → are entitled to a salary equal to 1.8 times the state-prescribed salary scale.
- The difference between the actual salary expenditure and the state-prescribed salary scale shall not be used for calculating contributions or benefits under social insurance, health insurance, unemployment insurance, or trade union fees.
- This Decision takes effect from May 25, 2016, and applies to the fiscal years from 2016 to 2018.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the burden of management costs for social insurance units, creating conditions for improving service quality for the people.
- Negative impact: May cause inequality in resource allocation among units and among different categories of workers.
❓ Câu hỏi thường gặp
What are the management costs for social insurance, unemployment insurance, and health insurance?
Management costs for social insurance are 2.3% of the budgeted revenue and expenditure for social insurance (excluding the cost of health insurance contributions for those receiving social insurance benefits), and management costs for unemployment insurance are 2.3% of the budgeted revenue and expenditure for unemployment insurance (excluding the cost of health insurance contributions for those receiving unemployment benefits). Management costs for health insurance are 5% of the budgeted revenue from health insurance contributions.
What is the salary level for officials, civil servants, public officials, and workers?
The salary level for officials, civil servants, public officials, and workers is 1.8 times the state-prescribed salary scale.
When does this Decision apply?
This Decision takes effect from May 25, 2016, and is applied to the fiscal years from 2016 to 2018.
Can the difference between the actual salary expenditure and the state-prescribed salary scale be used for social insurance contributions?
No, this difference cannot be used for calculating contributions or benefits under social insurance, health insurance, unemployment insurance, or trade union fees.
Is it necessary to review and evaluate the implementation results of this Decision?
Yes, the Ministry of Finance will take the lead, in coordination with the Vietnam Social Security and related ministries and sectors, to review and evaluate the implementation results of this Decision in the third quarter of 2018.
Toàn văn
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PRIME MINISTER ——— |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ————————————— |
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Number: 15/2016/QĐ-TTg |
Hanoi, April 5, 2016 |
Pursuant to …;
On management costs for social insurance, unemployment insurance, and health insurance for the period 2016-2018 bảo hiểm y tế giai đoạn 2016-2018
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||| Pursuant to the Law on Organization of the Government dated June 19, 2015;
Pursuant to Resolution No. 104/2023/QH15 dated November 10, 2023 of the National Assembly on the state budget estimate for 2024;
Pursuant to the Labor Law dated November 16, 2013;
Pursuant to the Health Insurance Law dated November 14, 2008 and the Law Amending and Supplementing Certain Provisions of the Health Insurance Law dated June 13, 2014;
Pursuant to Resolution No. 1083/2015/UBTVQH13 dated December 16, 2015 of the Standing Committee of the National Assembly on management costs for social insurance and unemployment insurance for the period 2016-2018 and the transfer of state budget funds into the social insurance fund;
Pursuant to Decree No. 105/2014/NĐ-CP dated November 15, 2014 of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law;
At the proposal of the Minister of Finance,
The Prime Minister issues this Decision on management costs for social insurance, unemployment insurance, and health insurance for the period 2016-2018.
Article 1. Scope of Regulation
This Decision stipulates the levels of management costs for social insurance, unemployment insurance, and health insurance; the level of salary expenses for officials, civil servants, public employees, and workers employed in units under the Vietnam Social Security, workers employed under labor contracts in the Ministry of Defense Social Security Organization and the Ministry of Public Security Social Security Organization, and workers implementing the unemployment insurance policy of the Ministry of Labor, Invalids and Social Affairs for the period 2016-2018.
Article 2. Applicability
1. Units under the Vietnam Social Security.
2. The Ministry of Defense Social Security Organization and the Ministry of Public Security Social Security Organization.
3. Local employment service centers and unemployment insurance organizations under the Ministry of Labor, Invalids and Social Affairs assigned to perform tasks such as receiving applications, processing unemployment benefits, and other related tasks concerning unemployment insurance as prescribed by laws on unemployment insurance.
Article 3. Levels of management costs for social insurance, unemployment insurance, and health insurance
Management costs for social insurance, unemployment insurance, and health insurance shall be used to implement the tasks specified in Article 9 of Decision No. 60/2015/QĐ-TTg dated November 27, 2015 of the Prime Minister on the financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance; the annual extraction rates from sources as follows:
1. The management cost for social insurance is 2.3% of the budget estimate for social insurance revenue and expenditure (excluding the amount paid for health insurance for those receiving social insurance benefits), extracted from the profits of investment activities from the social insurance fund.
2. The management cost for unemployment insurance is 2.3% of the budget estimate for unemployment insurance revenue and expenditure (excluding the amount paid for health insurance for those receiving unemployment benefits), extracted from the unemployment insurance fund.
3. The management cost for health insurance is 5% of the budget estimate for health insurance premium revenue, extracted from the 10% of the health insurance premium revenue allocated for the reserve fund and health insurance fund management costs.
Article 4. Levels of salary expenses for officials, civil servants, public employees, and workers
1. The salary expense level is 1.8 times the salary regime for officials, civil servants, and public employees prescribed by the State, including salary according to rank, grade, position, and allowances, excluding night shift and overtime allowances, applicable to the following subjects within the approved staffing quota or job positions:
a) Cadres, civil servants, public officials, and workers working in units directly under the Vietnam Social Security;
b) Workers employed under labor contracts in the Ministry of Defense Social Security Organization and the Ministry of Public Security Social Security Organization (only applicable to independent budgetary social security organizations with separate seals and accounts, and their own accounting systems as prescribed by law).
c) Workers implementing the unemployment insurance policy in local employment service centers and unemployment insurance organizations under the Ministry of Labor, Invalids and Social Affairs.
2. The difference between the actual salary expense level prescribed in Clause 1 of this Article and the salary regime for officials, civil servants, and public employees prescribed by the State shall not be used to calculate contributions or benefits for social insurance, health insurance, unemployment insurance, and trade union fees.
Article 5. Effective Date
This Decision takes effect from May 25, 2016 and applies to the fiscal years from 2016 to 2018.
Article 6. Implementation Organization
1. The Vietnam Social Security is responsible for directing and guiding subordinate units, the Ministry of Defense Social Security Organization, and the Ministry of Public Security Social Security Organization to organize the implementation of tasks ensuring the effective use of management costs linked to the results of developing social insurance, unemployment insurance, and health insurance participants; streamlining procedures and improving service quality; organizing the social security system based on job positions, suitable for assigned tasks and staff reduction as prescribed.
2. The Ministry of Finance is responsible for inspecting and supervising the implementation of this Decision in accordance with regulations. In the third quarter of 2018, the Ministry of Finance will take the lead, coordinate with the Vietnam Social Security and relevant ministries and sectors to summarize and evaluate the implementation results of this Decision and report to the Government for the Standing Committee of the National Assembly to decide on the management cost levels for social insurance and unemployment insurance for the subsequent period.
3. The Ministers of Finance, Labor, Invalids and Social Affairs, Health, and Home Affairs; the General Director of the Vietnam Social Security, and heads of relevant agencies are responsible for enforcing this Decision./.
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PRIME MINISTER (Signed)
Nguyen Tan Dung |
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