Joint Circular No. 26/2000/TTLT-BLDTBXH-BTC guiding the implementation of social insurance for workers employed in non-state-owned establishments in the education, healthcare, culture, and sports sectors. This document applies to workers transferred from state agencies and enterprises to work at non-state-owned establishments and newly recruited workers.
Đối tượng áp dụng
Workers employed in semi-public, private, and non-profit establishments in the education, healthcare, culture, and sports sectors; civil servants and public officials transferred from state agencies to work at non-state-owned establishments; workers transferred from enterprises and economic organizations to work at non-state-owned establishments; newly recruited workers.
Các điểm cốt lõi
- Workers who have participated in social insurance before working at non-state-owned establishments will have their pre-service participation time added to their post-service time to enjoy social insurance benefits (Article 1, Clause 1).
- The level of salary used as the basis for calculating pension or social insurance allowance is specifically defined according to the national wage scale or not according to the national wage scale (Article 2, Clause 2).
- Workers are issued a social insurance book as the basis for calculating social insurance benefits (Article 3, Clause 1).
- Non-state-owned establishments are responsible for implementing procedures for issuing and recording social insurance books for workers (Article 3, Clause 2).
- Vietnam Social Security is responsible for implementing social insurance policies for workers employed at non-state-owned establishments as prescribed (Article 3, Clause 4).
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps ensure the rights of workers when transferring from state agencies to work at non-state-owned establishments.
- Negative impact: May increase administrative burdens on businesses and workers.
❓ Câu hỏi thường gặp
How do workers who have participated in social insurance before working at non-state-owned establishments benefit?
Workers who have participated in social insurance before working at non-state-owned establishments will have their pre-service participation time added to their post-service time to enjoy social insurance benefits (Article 1, Clause 1).
How is the level of salary used as the basis for calculating pension or social insurance allowance determined?
The level of salary used as the basis for calculating pension or social insurance allowance is calculated as the weighted average of monthly salaries used as the basis for social insurance contributions (Article 2, Clause 2).
How do newly recruited workers at non-state-owned establishments benefit from social insurance policies?
Newly recruited workers at non-state-owned establishments who start participating in social insurance from the date this circular takes effect will be subject to the regulations regarding the calculation of the salary level used as the basis (Article 2, Clause 2).
What responsibilities do non-state-owned establishments have in implementing social insurance policies?
Non-state-owned establishments are responsible for issuing social insurance books for workers, preparing files, and handling procedures for issuing and recording social insurance books (Article 3, Clause 2).
What responsibilities does Vietnam Social Security have?
Vietnam Social Security is responsible for implementing social insurance policies for workers employed at non-state-owned establishments as prescribed (Article 3, Clause 4).
Toàn văn
JOINT CIRCULAR
Guidelines for implementing social insurance policies for workers employed in non-state-owned institutions in the fields of education, healthcare, culture, and sports.
Implementing Decree No. 73/1999/NĐ-CP dated August 19, 1999 of the Government on policies to encourage socialization in the fields of education, healthcare, culture, and sports.
Based on Decree No. 12/CP dated January 26, 1995 of the Government promulgating the Social Insurance Regulations; After receiving comments from relevant Ministries; The Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance hereby provide guidelines for implementing social insurance policies for workers employed in non-state-owned institutions in the fields of education, healthcare, culture, and sports as follows:
1) The scope of application includes semi-public; private; and non-profit organizations in the fields of culture; healthcare; education and training; and physical education and sports established and operating under Decree No. 73/1999/NĐ-CP dated August 19, 1999 of the Government (hereinafter referred to collectively as non-state-owned institutions).
2) The subjects of application include workers employed at the institutions specified in point 1 above, including:
I. SCOPE AND APPLICABLE SUBJECTS
a) Civil servants, public officials, and employees working in state agencies (including Party and mass organizations) and armed forces who have participated in mandatory social insurance under Decree No. 12/CP dated January 26, 1995 and Decree No. 45/CP dated July 15, 1995 of the Government and subsequently transferred to work at non-state-owned institutions.
b) Workers employed in enterprises, economic organizations, and social organizations who have participated in mandatory social insurance under Decree No. 12/CP dated January 26, 1995 of the Government and subsequently transferred to work at non-state-owned institutions.
c) Workers hired to work at non-state-owned institutions under labor contracts stipulated in the Labor Code.
d) Village and ward cadres who are entitled to subsistence allowances and participate in social insurance under Decree No. 09/1998/NĐ-CP dated January 23, 1998 of the Government and subsequently transferred to work at non-state-owned institutions.
II. SOCIAL INSURANCE REGIME
Subjects under point 2 of Section I above working at non-state-owned institutions shall apply the social insurance regimes prescribed in the Social Insurance Regulations issued with Decree No. 12/CP dated January 26, 1995 of the Government and Circular No. 06/LĐTBXH-TT dated April 4, 1995 of the Ministry of Labor, Invalids and Social Affairs.
When applying social insurance regimes for these subjects, attention should be paid to the following cases:
Calculation of time as the basis for social insurance benefits.
a) Workers who had worked at non-state-owned institutions before and had participated in social insurance at units subject to mandatory social insurance under Decree No. 12/CP dated January 26, 1995, Decree No. 45/CP dated July 15, 1995, and Decree No. 09/1998/NĐ-CP dated January 23, 1998 of the Government, if they have not yet received retirement pensions or one-time social insurance benefits, then this period will be added to their working time at non-state-owned institutions to calculate social insurance benefits.
b) In the following cases, working time will not be counted towards social insurance benefits:
+ Workers who had received one-time social insurance benefits for their previous working time and social insurance contributions according to the Social Insurance Regulations issued with Decree No. 12/CP dated January 26, 1995 of the Government and Decision No. 595/TTg dated December 15, 1993 of the Prime Minister.
+ Workers who have worked at non-state-owned institutions but have not made social insurance contributions.
2) The average monthly salary basis for calculating retirement pensions or one-time benefits is defined as follows:
a) Workers who had worked and contributed to social insurance based on the national wage scale and pay grade tables issued with Decrees No. 25/CP and 26/CP dated May 23, 1993 of the Government, and then transferred to non-state-owned institutions where they continue to contribute to social insurance based on the national wage scale, the average monthly salary basis for calculating retirement pensions or social insurance benefits is calculated as the weighted average of the monthly salary bases for social insurance contributions over the last five years before retirement, as stipulated in item a, point 6, section IV, part B of Circular No. 06/LĐTBXH-TT dated April 4, 1995 of the Ministry of Labor, Invalids and Social Affairs.
Workers who had worked and contributed to social insurance based on the national wage scale and pay grade tables, and then transferred to non-state-owned institutions where they do not contribute to social insurance based on the national wage scale, the average monthly salary basis for calculating retirement pensions or social insurance benefits is calculated as the weighted average of the monthly salary bases for social insurance contributions across all periods, as stipulated in item b, point 6, section IV, part B of Circular No. 06/LĐTBXH-TT dated April 4, 1995 of the Ministry of Labor, Invalids and Social Affairs.
b) Village and ward cadres who had participated in social insurance under Decree No. 09/1998/NĐ-CP dated January 23, 1998 of the Government, and then transferred to work at non-state-owned institutions where they contribute to social insurance based on the national wage scale or not based on the national wage scale, the average monthly salary basis for calculating retirement pensions or social insurance benefits is calculated as the weighted average of the monthly salary bases for social insurance contributions, as stipulated in item b, point 6, section IV, part B of Circular No. 06/LĐTBXH-TT dated April 4, 1995 of the Ministry of Labor, Invalids and Social Affairs.
c) New workers hired to work at non-state-owned institutions who start participating in social insurance from the date this circular takes effect, the average monthly salary basis for calculating retirement pensions or social insurance benefits is the weighted average of the monthly salary bases for social insurance contributions.
1) Workers employed in non-state-owned institutions shall be provided with social insurance books as the basis for calculating social insurance benefits.
c) For newly recruited workers who start working at non-state-owned establishments and begin participating in social insurance from the date this circular takes effect, the basis for calculating their pension or social insurance benefits shall be the weighted average of the monthly wage levels used as the basis for social insurance contributions.
III. IMPLEMENTATION
1) Workers employed in non-state-owned establishments shall be issued a social insurance book as the basis for calculating social insurance benefits.
2) For workers who have not been issued a social insurance book, non-state-owned institutions shall be responsible for establishing files, processing procedures to issue and record social insurance books for workers, and fully perform their responsibilities as prescribed in the Social Insurance Regulations issued together with Decree No. 12/CP dated January 26, 1995 of the Government and Circular No. 09/LDTBXH-TT dated April 26, 1996 of the Ministry of Labor, War Invalids and Social Affairs.
3) For workers who were issued a social insurance book before transferring to a non-state-owned institution, the previous employer shall be responsible for transferring the social insurance book to the worker to submit to the new employer.
4) The Vietnam Social Security shall be responsible for implementing social insurance benefits for workers employed at non-state-owned institutions as stipulated in this Circular.
5) The Departments of Labor, War Invalids and Social Affairs, Finance of provinces and centrally-administered cities shall be responsible for coordinating with the Departments of Education and Training, Culture and Information, Health, and Sports and Physical Training of provinces and centrally-administered cities to guide and inspect the implementation of social insurance benefits for workers at non-state-owned institutions as prescribed in this Circular.
IV. IMPLEMENTATION PROVISIONS
1) This Circular shall take effect fifteen days from the date of signature.
2) During the implementation process, if there are any difficulties, they should be reported to the Joint Ministries for study and resolution.
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: