Decision No. 19/2022/QD-TTg on management costs for social insurance, unemployment insurance, and health insurance for the period 2022-2024

Pursuant to …;
On management costs for social insurance, unemployment insurance, and health insurance during the period 2022-2024
health insurance period 2022-2024

PRIME MINISTER

Pursuant to the Law on the Organization of the Government dated June 19, 2015 and the Law Amending and Supplementing Certain Articles of the Law on the Organization of the Government and the Law on the Organization of Local Authorities dated November 22, 2019;

Pursuant to the Social Insurance Law dated November 20, 2014 and the Law Amending and Supplementing Certain Provisions of 37 Related Laws on Planning dated November 20, 2018;

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 the Labor Safety Law dated June 25, 2015;

Pursuant to Resolution No. 09/2021/UBTVQH15 dated December 8, 2021 of the Standing Committee of the National Assembly on management costs for social insurance and unemployment insurance during the period 2022-2024;

At the proposal of the Minister of Finance,

The Prime Minister issues this Decision on management costs for social insurance (including work injury and occupational disease insurance), unemployment insurance, and health insurance during the period 2022-2024.

Article 1. Scope of Regulation and Applicability

Article 1. This Decision stipulates management costs for social insurance (including work injury and occupational disease insurance), unemployment insurance, and health insurance during the period 2022-2024.

Article 2. The subjects to which this Decision applies include:

a) Agencies and organizations directly implementing management costs for social insurance, unemployment insurance, and health insurance:

- Vietnam Social Security and its affiliated units;

- Social Security of the Ministry of Defense, Social Security of the People's Public Security;

- Agencies and organizations under the Ministry of Labor, Invalids and Social Affairs assigned to organize the implementation of tasks related to receiving applications, processing social insurance benefits for work injuries and occupational diseases, unemployment insurance, and other tasks related to managing and using the work injury and occupational disease insurance fund and unemployment insurance fund.

b) Organizations and individuals involved in implementing management costs for social insurance, unemployment insurance, and health insurance.

Article 2. Management cost levels for social insurance, unemployment insurance, and health insurance during the period 2022-2024

Clause 1. The level of management costs for social insurance (including work injury and occupational disease insurance) and unemployment insurance shall be implemented according to the provisions of Clause 1, Article 1 of Resolution No. 09/2021/UBTVQH15 dated December 8, 2021 of the Standing Committee of the National Assembly.

Clause 2. The level of management costs for health insurance shall be determined according to the regulations of the Health Insurance Law, with an average maximum of 3.5% of health insurance contributions, extracted from the health insurance fund; specifically, 3.55% in 2022, 3.5% in 2023, and 3.45% in 2024. The annual budget estimate for health insurance management costs shall be determined based on the management cost level specified in this clause calculated on the annual budget estimate of health insurance contribution revenue.

Clause 3. Units implementing the use and settlement of annually allocated management costs for social insurance, unemployment insurance, and health insurance shall comply with prescribed regulations. Any difference between the settled management costs within the allocated budget and the management costs calculated as a percentage of actual revenue and expenditure shall be offset as follows:

Point a. Any excess difference between the settled management costs for social insurance and unemployment insurance and the management costs calculated as a percentage of actual revenue and expenditure for social insurance and unemployment insurance (if any) shall be deducted from the next year's management cost budget.

Point b. Any excess difference between the settled management costs for health insurance and the management costs calculated as a percentage of actual health insurance contribution revenue (if any) shall be deducted from the next year's management cost budget.

In cases where Vietnam Social Security anticipates higher health insurance contribution revenues than the allocated budget, leading to significantly increased health insurance management costs, Vietnam Social Security shall submit a document to the Ministry of Finance for consolidation and submission to the Prime Minister for supplementary health insurance management cost budgets, but not exceeding the health insurance management cost rate calculated on health insurance contribution revenues for that year.

Article 3. Structure of management costs for social insurance, unemployment insurance, and health insurance for the period 2022-2024

1. The structure of tasks to be funded during the period 2022-2024 within the scope of management costs for social insurance, unemployment insurance, and health insurance as stipulated in Article 2 of this Decision includes three groups of funding tasks:

a) Funding for specialized tasks related to propaganda, development of participants, beneficiary management, training, professional skill enhancement, administrative procedure reform, revenue and expenditure organization, inspection, and supervision;

b) Funding for information technology application and basic construction investment;

c) Funding for the operation of units directly under the Vietnam Social Security, the Social Security of the Ministry of National Defense, the Social Security of the Public Security Force, and units assigned to implement unemployment insurance policies, work-related injury and occupational disease insurance policies under the Ministry of Labor, War Invalids and Social Affairs.

2. The average funding for the operation of units as specified in point c of Clause 1 of this Article during the period 2022-2024 shall not exceed 35.3% of total management costs for the period 2022-2024.

3. In cases where it is necessary to adjust the structure of funding tasks due to objective reasons, the Vietnam Social Security must clearly state the reasons, report to the Ministry of Finance for consolidation, and report to the Prime Minister.

Article 4. Allocation, Management, Utilization, and Settlement of Management Costs for Social Insurance, Unemployment Insurance, and Health Insurance

1. Annually, the Vietnam Social Security bases on the provisions of this Decision, the proposals from relevant agencies and units such as the Social Security of the Ministry of National Defense, the Social Security of the Public Security Force, the Ministry of Labor, War Invalids and Social Affairs, and the actual needs of the social insurance sector, proposes specific levels of management costs, detailed structures of funding tasks, and specific details according to each implementing agency and unit, ensuring the level of management costs and the structure of funding tasks for the entire period 2022-2024 as stipulated in Articles 2 and 3 of this Decision, submits to the Management Council of the Vietnam Social Security for approval, sends to the Ministry of Finance for review and consolidation, and reports to the Prime Minister for decision-making on budget allocation to each agency and unit.

2. During the process of building and implementing the budget for management costs for social insurance, unemployment insurance, and health insurance, the Vietnam Social Security and related agencies conduct reviews, savings, and reductions in unnecessary funding tasks, ensuring thorough savings and bearing responsibility for the content, funding tasks, and proposed figures.

Article 5. Level of Salary Expenditure for Cadres, Civil Servants, Public Officials, and Workers

1. The level of salary expenditure for cadres, civil servants, public officials, and workers is 1.8 times the salary level prescribed by the State for cadres, civil servants, and public officials, applicable to the following subjects within the approved staffing quota or job positions:

a) Cadres, civil servants, public officials, and workers working at units directly under the Vietnam Social Security;

b) People working under labor contracts in the Social Security of the Ministry of National Defense and the Social Security of the Public Security Force;

c) Workers implementing the unemployment insurance policy of the labor, war invalids, and social affairs sector.

2. The additional salary increase of 0.8 times as stipulated in Clause 1 of this Article (excluding duty allowances, seniority allowances, responsibility allowances based on profession, education preference allowances, attraction allowances in areas with particularly difficult economic and social conditions, night shift allowances, and overtime allowances) shall not be used for contributions or benefits under social insurance, health insurance, unemployment insurance, trade union fees, and shall be implemented until the implementation of the salary policy reform according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's XIIth term on salary policy reform for cadres, civil servants, public officials, armed forces, and workers in enterprises.

Article 6. Effectiveness

This Decision takes effect from November 10, 2022 and applies to fiscal years from 2022 to 2024. Specifically, the implementation of the additional salary increase of 0.8 times follows the provisions of Clause 2 of Article 5 of this Decision.

Article 7. Implementation Organization

1. The Minister of Finance is responsible for:

a) Within the scope of functions and tasks assigned, organizing annual or surprise inspections of the implementation of budget estimates and settlement of management costs for social insurance, unemployment insurance, and health insurance in accordance with regulations, but ensuring no overlap with the audit and inspection plans of the State Audit Office and the Government Inspectorate;

b) By the first quarter of 2024, the Ministry of Finance will take the lead, coordinate with the Vietnam Social Security and related ministries and sectors to summarize and evaluate the results of management cost implementation for social insurance, unemployment insurance, and health insurance, and report to the Government for submission to the Standing Committee of the National Assembly to decide on the level of management costs for social insurance and unemployment insurance for the next phase in accordance with the Social Insurance Law and the Employment Law.

2. The Minister of Labor, War Invalids and Social Affairs is responsible for:

a) Directing the preparation of annual budgets for management costs for unemployment insurance and work-related injury and occupational disease insurance, and sending them to the Vietnam Social Security for consolidation;

b) Implementing the allocation of management cost budgets for unemployment insurance and work-related injury and occupational disease insurance in accordance with regulations, ensuring timely allocation for agencies and units to implement;

c) Directing and guiding provincial labor, war invalids, and social affairs departments and local employment service centers to organize the implementation of tasks related to receiving applications, promptly resolving work-related injury and occupational disease insurance and unemployment insurance benefits; conducting information dissemination, propaganda, inspection, supervision, and other tasks related to the management and utilization of work-related injury and occupational disease insurance and unemployment insurance funds under the responsibility of the labor, war invalids, and social affairs sector, ensuring the effectiveness of management cost usage is linked to administrative procedure reform and improved quality of service to facilitate employers and workers; innovating and reorganizing the organizational structure for implementing unemployment insurance policies in line with assigned tasks.

d) Direct the examination, review, and approval of final accounts for units assigned to manage unemployment insurance, work injury insurance, and occupational disease insurance costs according to regulations, and compile and report final accounts to the Vietnam Social Security.

3. The Management Board of the Vietnam Social Security shall be responsible for supervising and inspecting the implementation of budgets, management, utilization, and settlement of social insurance, unemployment insurance, and health insurance administration costs.

4. The General Director of the Vietnam Social Security shall be responsible for:

a) Directing subordinate units under the Vietnam Social Security to prepare the budget for social insurance, unemployment insurance, and health insurance administration costs in accordance with regulations; based on proposals from the Ministry of Labor, Invalids and Social Affairs, the Social Security of the Ministry of National Defense, and the Social Security of the People's Public Security, consolidate and propose specific levels of administrative costs, detailed task expenditure structures, and report to the competent authority as stipulated in Article 4 of this Decision;

b) Implement the allocation of social insurance, unemployment insurance, and health insurance administration costs in accordance with regulations, ensuring timely allocation for units to implement;

c) Direct and guide subordinate units under the Vietnam Social Security to use social insurance, health insurance, and unemployment insurance administration costs in compliance with regulations, effectively, and thoroughly save costs linked to the development results of social insurance, unemployment insurance, and health insurance participants; streamline administrative procedures and improve service quality to facilitate agencies, units, businesses, and citizens; continue to implement organizational restructuring and lean staffing reforms for efficient operations as per Decision No. 856/QĐ-TTg dated July 10, 2019 of the Prime Minister, enhance the inspection body's capacity to effectively perform assigned tasks; complete the National Insurance Database to ensure readiness for connection and sharing with the National Population Registry and other national databases, databases of ministries, sectors, and localities as prescribed by law to enhance management efficiency and policy enforcement; promptly prevent evasion, fraud, and abuse of social insurance, unemployment insurance, and health insurance policies, and link with the implementation of Resolution No. 28-NQ/TW dated May 23, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's XIIth Term on social insurance policy reform and Resolution No. 20-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the Central Committee of the Communist Party of Vietnam's XIIth Term on strengthening people's health protection and improvement in new circumstances;

d) Direct the compilation and reporting of the situation regarding the implementation and settlement of social insurance, unemployment insurance, and health insurance administration costs of the previous year in the annual report on the implementation of policies, systems, management, and use of the social insurance fund and health insurance fund, submit to the Management Board of the Vietnam Social Security for approval, and send to the Ministry of Finance before March 15 of the following year for consolidation, and report to the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Health for submission to the Government and the National Assembly;

5. The Ministers of National Defense and Public Security

Direct the Social Security of the Ministry of National Defense and the Social Security of the People's Public Security to prepare the budget for social insurance, unemployment insurance, and health insurance administration costs, and submit them to the Vietnam Social Security for consolidation; manage, utilize, and settle social insurance, unemployment insurance, and health insurance administration costs in accordance with Article 4 of this Decision and relevant laws on social insurance, unemployment insurance, and health insurance.

6. The Ministers of Finance, Labor, Invalids and Social Affairs, Health, National Defense, Public Security, the Chairman of the Management Board of the Vietnam Social Security, the General Director of the Vietnam Social Security, and heads of related agencies are responsible for implementing this Decision./.