Joint Circular No. 15/TTLB guides the amendment of health insurance contribution rates and responsibilities according to Decree No. 47-CP, effective from January 1, 1994. The health insurance contribution rate is 3% of salary or wages, with the employing entity contributing 2% and the employee contributing 1%. The health insurance agency collects contributions and issues health insurance cards to beneficiaries.
Scope of application
Civil servants, public officials, workers; enterprises; administrative and service agencies; social insurance organizations.
Key points
- As stipulated at points a, b, c, d, Section 1, Part I of Circular No. 12/TT-LB, the health insurance contribution is 3% of the salary grade or position level or wages recorded in the contract (if applicable).
- In the total health insurance contribution, the employing entity for civil servants and public officials contributes 2%, while civil servants, public officials, and workers contribute 1%.
- Administrative and service agencies collect 1% health insurance from civil servants and public officials when paying salaries, then transfer it directly to the health insurance agency. The Finance Department deducts 2% from the payroll fund and transfers it directly to the health insurance agency.
- Employers contribute 2% and collect 1% health insurance from employees within their units, then submit it to the health insurance agency.
- The health insurance agency enters into contracts with tax agencies to collect health insurance from enterprises, paying a handling fee of 0.5% of the total collected health insurance.
🌐 Social impact of this document
- Continue maintaining the health insurance system (BHYT) for civil servants, public officials, and workers.
- Reduce financial burden on enterprises through collecting 1% health insurance from employees.
- Enhance management efficiency through entering into contracts with tax agencies to collect health insurance.
❓ Frequently asked questions
What is the health insurance contribution rate?
The health insurance contribution rate is 3% of the salary grade, position level, or wages recorded in the contract (if applicable).
What percentage of health insurance does the employing entity contribute?
The employing entity contributes 2% of health insurance.
What percentage of health insurance does the worker contribute?
The worker contributes 1% of health insurance.
Which agency collects and issues health insurance cards to beneficiaries?
The health insurance agency collects and issues health insurance cards to beneficiaries of the relevant agencies and units after collecting the full health insurance contribution as prescribed.
What percentage of handling fee does the tax agency receive from the health insurance agency?
The tax agency receives 0.5% of the total collected health insurance that they actually collect into the health insurance account.
Full text
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MINISTRY OF LABOUR, INVALIDS AND SOCIAL AFFAIRS-MINISTRY OF FINANCE-MINISTRY OF HEALTH |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 15/TTLB | Hanoi, August 10, 1994 |
JOINT CIRCULAR
OF THE MINISTRY OF HEALTH - FINANCE - LABOR, WAR INVALIDS AND SOCIAL AFFAIRS NUMBER 15/TTLB AUGUST 10, 1994 GUIDING IMPLEMENTATION OF GOVERNMENT DECREE NO. 47-CP JUNE 6, 1994 AMENDING SOME ARTICLES OF THE HEALTH INSURANCE REGULATIONS
Pursuant to Government Decree No. 47/CP dated June 6, 1994 amending some Articles of the Health Insurance Regulations, the Ministry of Health - Finance - Labor, War Invalids and Social Affairs guides the amendment of some points in Circular No. 12/TT-LB of the Ministry of Health - Finance - Labor, War Invalids and Social Affairs dated September 18, 1992 as follows:
A. Amending Part II Contribution Levels and Responsibility for Health Insurance Contributions of Circular 12-TT/LB:
1. Health insurance contribution levels.
a. The health insurance contribution level for the subject specified in point a, item 1, part I of Circular 12/TT-LB is 3% of the salary grade, position, and function allowance (if applicable), pension, and disability allowance as prescribed by the State.
b. The health insurance contribution level for the subject specified in point b, item 1, part I of Circular 12/TT-LB is 3% of the salary grade or position stipulated in the contract.
c. The health insurance contribution level for the subjects specified in points c and d, item 1, part I of Circular 12/TT-LB is 3% of the wage or remuneration stipulated in the contract (including oral contracts).
d. For enterprises that have not yet implemented salary payments according to Government Decree No. 26-CP dated May 23, 1993 on "Provisional Regulations on New Wage Systems in Enterprises," the health insurance contribution level shall still be implemented according to points b and c, item 1, part II of Circular No. 12/TT-LB of the Ministry of Health - Finance - Labor, War Invalids and Social Affairs dated September 18, 1992.
2. Responsibility for health insurance contributions.
In the total health insurance contribution amount as prescribed, the employing agency, employer, or user of labor contributes 2%, while employees, civil servants, and workers contribute 1%. This circular takes effect from January 1, 1994.
Administrative agencies collect 1% of health insurance contributions from civil servants and employees in their own agencies when paying salaries to submit to the health insurance agency. Financial departments of central agencies and provinces and cities directly under the Central Government deduct 2% from the aforementioned payroll fund of administrative agencies and units to transfer directly to the health insurance agency.
The Department of Labor, War Invalids and Social Affairs or social insurance organizations transfer directly 3% of pensions and disability allowances to pay health insurance contributions for retired individuals and those with disabilities.
For enterprises: employers contribute 2% and collect 1% of health insurance contributions from workers within their units to submit to the health insurance agency.
3. Methods of submitting health insurance contributions.
Heads of administrative agencies and units, Labor, War Invalids and Social Affairs Departments, social insurance organizations, directors of enterprises, and employers have the responsibility to prepare lists of civil servants, employees, workers, or other subjects under their management, clearly stating the wages, remuneration, pension, and disability allowances of each individual as stipulated in item 1, part A of this circular, to submit health insurance contributions at least once every three months to the health insurance agency.
The health insurance agency has the responsibility to verify the lists and issue health insurance cards to each person entitled to health insurance benefits from the aforementioned agencies and units after collecting the prescribed health insurance contribution amounts.
The health insurance agency has the responsibility to enter into agreements with local tax agencies to collect health insurance contributions from enterprises. The health insurance agency will pay the local tax agency a handling fee of 0.5% of the total health insurance contributions collected by the tax agency into the health insurance account.
B. Other contents of Circular 12-TT/LB remain effective. This circular takes effect from January 1, 1994.
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Lê Duy Đồng (Signed) |
Tao Huu Phung (Signed) |
Le Ngoc Trong (Signed) |
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