Decree No. 21/2016/ND-CP on the implementation of the specialized inspection functions regarding social insurance, unemployment insurance, and health insurance contributions by the social insurance agency

 

DECREE

Regulations on the implementation of specialized inspection functions concerning social insurance contributions, unemployment insurance, and health insurance by the social insurance agency.specialized inspection on social insurance contributions, unemployment insurance contributions, and health insurance contributions by the social insurance agency

of the Government on January 1

___________

 

WHEREAS, the Law on Organization of People's Committees, People's Councils dated June 18, 2012;9 monthCiting the Inspection Law on November 15, 20102015;

amending certain Articles of the Health Insurance Law on January;

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 Inspection Law dated November 15, 2010Pursuant to the Health Insurance Law dated January 14, 2008, and the Law Amending and Supplementing Certain Articles of the Health Insurance Law dated January 13, 3 monthCiting the Labor Law on Novemberyear 2014;

16, 2013CONTRIBUTION TO SOCIAL INSURANCE, UNEMPLOYMENT INSURANCE, AND HEALTH INSURANCENovember 6 in 2013;

At the proposal of the Minister of Labor, Invalids and Social Affairs,

the Government detailing certain provisionsThe Government promulgates this Decree stipulating the implementation of specialized inspection functions concerning social insurance contributions, unemployment insurance, and health insurance by the social insurance agency.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the tasks and powers of the social insurance agency and its heads in implementing specialized inspection functions concerning social insurance contributions, unemployment insurance, and health insurance; the standards and benefits for individuals assigned to perform specialized inspection tasks concerning social insurance contributions, unemployment insurance, and health insurance; and the activities of specialized inspections concerning social insurance contributions, unemployment insurance, and health insurance.

Article 2. Applicability

1. The Vietnam Social Security, provincial social security agencies under the central government in performing specialized inspection functions concerning social insurance contributions, unemployment insurance, and health insurance; inspection teams, individuals assigned to perform specialized inspection tasks concerning social insurance contributions, unemployment insurance, and health insurance.

2. Domestic agencies, organizations, and individuals; foreign agencies, organizations, and individuals in Vietnam related to activities involving social insurance contributions, unemployment insurance, and health insurance as prescribed by laws on social insurance, unemployment insurance, and health insurance, except those related to activities involving social insurance contributions, unemployment insurance, and health insurance under the management authority of the Ministry of National Defense and the Ministry of Public Security.

3. State management agencies regarding social insurance, unemployment insurance, and health insurance.

Article 3. Principles of specialized inspection activities concerning social insurance contributions, unemployment insurance, and health insurance

1. Specialized inspection activities concerning social insurance contributions, unemployment insurance, and health insurance shall be carried out by specialized inspection teams.

2. Compliance with the law; ensuring accuracy, objectivity, truthfulness, transparency, democracy, and timeliness.

3. No overlap in scope, objects, content, or time between different agencies performing inspection functions; not hindering the normal operations of inspected agencies, organizations, and individuals.

4. Conducted regularly, closely linked to the performance of tasks by the social insurance agency; promptly detecting, preventing, and handling violations of laws concerning social insurance contributions, unemployment insurance, and health insurance; contributing to enhancing the effectiveness of state management in the field of social insurance, unemployment insurance, and health insurance.

Chapter II

TASKS AND POWERS OF THE AGENCY IMPLEMENTING SPECIALIZED INSPECTION FUNCTIONS CONCERNINGSOCIAL INSURANCE CONTRIBUTIONS, UNEMPLOYMENT INSURANCE, AND HEALTH INSURANCE||| CLOSING OF SOCIAL INSURANCE, UNEMPLOYMENT INSURANCE, HEALTH INSURANCE

Article 4. Agencies implementing specialized inspection functions concerning social insurance contributions, unemployment insurance, and health insurance

1. The Vietnam Social Security.

2. Provincial social security agencies under the central government (hereinafter referred to as provincial social security agencies).

Article 5. Tasks and authorities of the Vietnam Social Security in performing specialized inspection functions regarding social insurance, unemployment insurance, and health insurance contributions.

1. Annually, based on the orientation of the State Inspectorate's inspection program, and the programs of relevant state management agencies for social insurance, unemployment insurance, and health insurance, the Vietnam Social Security shall build, approve, and implement plans for specialized inspections concerning social insurance, unemployment insurance, and health insurance contributions; submit these inspection plans for reporting to the State Inspectorate and relevant state management agencies for social insurance, unemployment insurance, and health insurance.

2. Conduct inspections when signs of violations of laws on social insurance, unemployment insurance, and health insurance contributions are discovered, or when assigned by the head of the relevant state management agency for social insurance, unemployment insurance, and health insurance.

3. Monitor, urge, and inspect the implementation of conclusions, recommendations, and decisions made after inspections by the Vietnam Social Security and provincial-level social security agencies.

4. Summarize and report the results of specialized inspections concerning social insurance, unemployment insurance, and health insurance contributions to relevant state management agencies for social insurance, unemployment insurance, and health insurance in accordance with the law on inspection.

5. Other tasks and powers as prescribed by law.

Article 6. Tasks and authorities of the General Director of the Vietnam Social Security in performing specialized inspection functions regarding social insurance, unemployment insurance, and health insurance contributions.

1. Lead, direct, inspect, and be responsible before the Prime Minister, relevant state management agencies for social insurance, unemployment insurance, and health insurance for specialized inspection activities concerning social insurance, unemployment insurance, and health insurance contributions as stipulated in this Decree.

2. Decide on inspections according to the plan or as provided for in Clause 2, Article 5 of this Decree, and establish specialized inspection teams for social insurance, unemployment insurance, and health insurance contributions.

3. Recommend relevant agencies as specified in Clause 1, Article 5 of this Decree to handle overlapping issues regarding subjects, contents, and timeframes for inspections concerning social insurance, unemployment insurance, and health insurance contributions.

4. Recommend competent authorities to amend, supplement, or promulgate appropriate legal regulations for the management of social insurance, unemployment insurance, and health insurance, and suspend or revoke legal provisions found to be contrary to the law through inspection work.

5. Administering administrative penalties according to the provisions of law.

6. Performs other tasks and exercises other powers as prescribed by law.

Article 7. Tasks and authorities of provincial-level social security agencies in performing specialized inspection functions regarding social insurance, unemployment insurance, and health insurance contributions.

1. Annually, based on the orientation of the Vietnam Social Security's inspection program, the provincial inspectorate, and the local state management agencies for social insurance, unemployment insurance, and health insurance, provincial-level social security agencies shall build, approve, and implement plans for specialized inspections concerning social insurance, unemployment insurance, and health insurance contributions within their province; submit these inspection plans for reporting to the Vietnam Social Security, provincial inspectorate, and local state management agencies for social insurance, unemployment insurance, and health insurance.

2. Conduct inspections when signs of violations of laws on social insurance, unemployment insurance, and health insurance contributions are discovered, or when assigned by the head of the agency specified in Clause 1 of this Article.

3. Monitor, urge, and inspect the implementation of conclusions, recommendations, and decisions made after inspections concerning social insurance, unemployment insurance, and health insurance contributions by provincial-level social security agencies.

4. Summarize and report the results of specialized inspections concerning social insurance, unemployment insurance, and health insurance contributions to relevant agencies specified in Clause 1 of this Article in accordance with the law on inspection.

5. Other tasks and powers as prescribed by law.

Article 8. Duties and powers of the Director of Social Insurance at the provincial level in performing the function of specialized inspection on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

1. Leading, directing, inspecting, and being responsible before state management agencies for social insurance, unemployment insurance, and health insurance within the province and the General Director of the Vietnam Social Security regarding specialized inspection activities on social insurance contributions, unemployment insurance contributions, and health insurance contributions within the province.

2. Deciding to conduct inspections according to plans or as stipulated in Clause 2, Article 7 of this Decree and establishing specialized inspection teams for social insurance contributions, unemployment insurance contributions, and health insurance contributions.

3. Recommending relevant agencies as stipulated in Clause 1, Article 7 of this Decree to handle overlapping issues concerning the subjects, contents, and timeframes of inspections on social insurance contributions, unemployment insurance contributions, and health insurance contributions within the province.

4. Recommend competent authorities to amend, supplement, or promulgate appropriate legal regulations for the management of social insurance, unemployment insurance, and health insurance, and suspend or revoke legal provisions found to be contrary to the law through inspection work.

5. Administering administrative penalties according to the provisions of law.

6. Performs other tasks and exercises other powers as prescribed by law.

Article 9. Standards, benefits, uniforms, and inspection cards for persons assigned to perform specialized inspection tasks on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

1. Standards for persons assigned to perform specialized inspection tasks on social insurance contributions, unemployment insurance contributions, and health insurance contributions:

a) Having a bachelor's degree or higher in a relevant field suitable for the assigned specialized inspection tasks;

b) Understanding the Party's policies and State laws;

c) Mastering professional regulations and management rules related to the functions and duties of their workplace;

d) Holding a certificate of training in inspection business from competent state authorities;

e) Having at least one year of professional work experience related to social insurance contribution, unemployment insurance contribution, and health insurance contribution activities (excluding probationary periods).

2. Persons assigned to perform specialized inspection tasks on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall be provided with uniforms and specialized inspection cards as prescribed by the General Director of the Vietnam Social Security; they shall enjoy allowances when performing inspection tasks as stipulated by law; and they shall be trained and further educated in specialized inspection business on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

Chapter III

SPECIALIZED INSPECTION ACTIVITIES ON SOCIAL INSURANCE CONTRIBUTIONS, UNEMPLOYMENT INSURANCE CONTRIBUTIONS, AND HEALTH INSURANCE CONTRIBUTIONS

 SOCIAL INSURANCE CONTRIBUTIONS, UNEMPLOYMENT INSURANCE CONTRIBUTIONS, AND HEALTH INSURANCE CONTRIBUTIONS

Article 10. Contents of specialized inspection on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

1. Subjects contributing.

2. Contribution rates.

3. Contribution methods.

Article 11. Specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

1. Specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall have an Inspection Team Leader, members of the Inspection Team; if necessary, there may be an Assistant Inspection Team Leader; among which, there must be at least one member assigned to perform specialized inspection tasks on social insurance contributions, unemployment insurance contributions, and health insurance contributions.

2. The Inspection Team Leader of specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall perform duties and powers as stipulated in Article 53 of the Inspection Law; they shall be responsible under the law and before the person issuing the inspection decision for the performance of the assigned specialized inspection tasks.

3. The Inspection Team Leader of specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions established by the General Director of the Vietnam Social Security shall have the authority to impose administrative penalties as stipulated in Clause 3, Article 46 of the Law on Handling Administrative Violations.

4. The Inspection Team Leader of specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions established by the Director of Social Insurance at the provincial level shall have the authority to recommend the Director of Social Insurance at the provincial level or the person with authority to handle violations of the law discovered through inspection activities.

5. Members of specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall perform duties and powers as stipulated in Article 54 of the Inspection Law; they shall be responsible under the law, before the Inspection Team Leader, and the person issuing the inspection decision for the performance of the assigned specialized inspection tasks.

6. The organization and operation of specialized inspection teams on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall be carried out in accordance with the provisions from Article 16 to Article 28 of Government Decree No. 07/2012/ND-CP dated February 9, 2012, on agencies assigned to perform specialized inspection functions and specialized inspection activities.

7. Sample documents in specialized inspection activities on social insurance contributions, unemployment insurance contributions, and health insurance contributions shall be implemented in accordance with the regulations of the Government Inspectorate.

Article 12. Ensuring operating funds for social insurance agencies in carrying out their specialized inspection functions regarding social insurance contributions, unemployment insurance contributions, and health insurance contributions.

1. The operating funds for social insurance agencies in carrying out their specialized inspection functions regarding social insurance contributions, unemployment insurance contributions, and health insurance contributions shall be allocated within the budget for managing social insurance, unemployment insurance, and health insurance costs as prescribed by laws on financial management for the Vietnam Social Security.

2. Social insurance agencies may allocate a portion of the late payment interest penalties discovered through inspections to support improving inspection capacity, strengthen material infrastructure, and reward and motivate organizations and individuals with outstanding achievements in specialized inspections concerning social insurance contributions, unemployment insurance contributions, and health insurance contributions. The allocation of these funds shall be carried out in accordance with the provisions of the law.

Chapter IV

IMPLEMENTING PROVISIONS

Article 13. Effective Date

This Decree takes effect from June 1, 2016.

1. The Minister, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees under the central government, and related agencies, units, and individuals are responsible for implementing this Circular.

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees under the central government, and related organizations and individuals are responsible for implementing this Decree./