This Circular guides the method of deducting and paying social insurance (BHXH) funds and union fees for the production-business and administrative-state sectors to ensure the source of BHXH benefit payments and the operation of trade union organizations. It applies from January 1, 1992.
적용 범위
Production-business and administrative-state units under the management of the Trade Union sector include grassroots Trade Unions, Provincial and Municipal Labor Federations, District and County Labor Federations, and Central Industry Trade Unions.
핵심 사항
- For the production-business sector → 5% of the total actual salary fund is deducted for the BHXH fund and 2% for the union fee based on the total actual salary fund, with the use and management of the fund following previous circulars.
- For the administrative-state sector → 5% of the total actual salary fund and 2% for the union fee are transferred to the BHXH fund based on the total actual salary fund and hardship allowances as decided by the State.
🌐 이 문서의 사회적 영향
- Positive impact: Ensuring the source of BHXH payments for workers and civil servants, supporting the activities of trade union organizations.
- Negative impact: Financial burden on production-business and administrative-state units.
❓ 자주 묻는 질문
Which sector does my company belong to?
If your company is a production-business or administrative-state unit, you must comply with the guidelines set out in this Circular.
What is the rate for deducting BHXH and union fees?
The deduction rate for BHXH is 5% and for union fees is 2%, based on the total actual salary fund.
What should my company do to comply with this Circular?
You need to deduct and pay the correct BHXH rate (5%) and union fee (2%) based on the total actual salary fund, and coordinate with the competent financial authority to collect sufficiently and accurately.
If I encounter difficulties, whom should I report to?
You should report to the Vietnam General Confederation of Labor and the Ministry of Finance for timely support.
When does this Circular take effect?
This Circular takes effect from January 1, 1992.
전문
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MINISTRY OF FINANCE, GENERAL SPORT ADMINISTRATION TRADE UNION VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
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Number: 15/TT-LB-TLD |
Hanoi, November 12, 1992 |
JOINT CIRCULAR
Guidelines for the source of funds for trade union expenses and social insurance under the management of the trade union sector
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While the State has not yet improved the social insurance-wage system to ensure funding for social insurance benefits for workers and officials who are ill, injured at work, suffering from occupational diseases, pregnant female workers, and the activities and operations of trade unions at all levels, the Ministry of Finance and the Vietnam General Confederation of Labor temporarily supplement Circular No. 30-TLĐ dated January 15, 1987, of the Ministry of Finance - Vietnam General Confederation of Labor - State Bank of Vietnam on the collection and payment of social insurance funds, and Circular No. 32-TT-LĐ dated May 19, 1991, of the Ministry of Finance - Vietnam General Confederation of Labor on the collection and payment of trade union funds managed by the Vietnam General Confederation of Labor as follows:
1. For the production and business sector
The basis for calculating contributions to the social insurance fund at 5% and trade union fees at 2% is the total wage fund actually paid to workers and officials based on approved wage rates and the actual wages paid to workers and officials of the unit according to production and business results; the use and management of the fund still follow the provisions in the aforementioned two circulars.
2. For the administrative and public service sector
The basis for transferring funds to the social insurance fund (5%) and trade union fees (2%) is the total wage fund actually paid (according to Decree No. 235-HĐBT dated September 18, 1985, of the Council of Ministers) and hardship allowances according to current State Decisions (Decision No. 319-HĐBT dated September 4, 1990), Decision No. 449-HĐBT dated December 31, 1990, Decision No. 129-HĐBT dated October 24, 1991, Decision No. 324-HĐBT dated October 18, 1991, of the Council of Ministers and subsequent decisions (if any).
This circular takes effect from January 1, 1992; Trade union organizations at the grassroots level, provincial and municipal federations of labor, district and county federations of labor, and central industry trade unions shall coordinate with financial authorities at the same level to collect fully and correctly to ensure funding for social insurance and the activities of trade unions at all levels.
Any difficulties encountered during implementation should be reported to the Vietnam General Confederation of Labor and the Ministry of Finance for timely supplementation.
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CHAIRMAN OF THE SECRETARIAT OF THE VIETNAM GENERAL CONFEDERATION OF LABOR Deputy Chairman (Signed)
Cu Thi Hau |
DEPUTY MINISTER OF FINANCE Vice Minister (Signed)
Lý Tài Luận |
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