Decision No. 38/2019/QD-TTg Amending and Supplementing Certain Articles of Decision No. 60/2015/QD-TTg dated November 27, 2015 of the Government on the financial management mechanism for social insurance, health insurance, unemployment insurance, and administrative expenses for social insurance, health insurance, and unemployment insurance.

Pursuant to …;

AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE DECREE NO. 60/2015/QD-TTg ON FINANCIAL MANAGEMENT MECHANISMS FOR SOCIAL INSURANCE, HEALTH INSURANCE, UNEMPLOYMENT INSURANCE, AND MANAGEMENT COSTS FOR SOCIAL INSURANCE, HEALTH INSURANCE, AND UNEMPLOYMENT INSURANCE ISSUED ON NOVEMBER 27, 2015 BY THE PRIME MINISTER

Pursuant to the Law on Government Organization dated June 19, 2015;

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 Resolution No. 104/2023/QH15 dated November 10, 2023 of the National Assembly on the state budget estimate for 2024;

Pursuant to the Labor Safety and Health Law dated June 25, 2015;

At the proposal of the Minister of Finance,

The Prime Minister promulgates this Decision amending and supplementing some articles of Decree No. 60/2015/QD-TTg dated November 27, 2015 of the Prime Minister on financial management mechanisms for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.

Article 1. Amending and supplementing some articles of Decree No. 60/2015/QD-TTg dated November 27, 2015 of the Prime Minister

1. Supplement Point d Clause 2 Article 1 as follows:

"d) Agencies and organizations under the Ministry of Labor, War Invalids and Social Affairs assigned to organize the implementation of tasks related to receiving applications, processing work injury and occupational disease benefits, and other tasks related to managing and using the work injury and occupational disease insurance fund."

2. Amending and supplementing Point c Clause 1 Article 2 as follows:

"c) Social Insurance agencies at all levels and organizations under the Ministry of Labor, War Invalids and Social Affairs assigned to organize the implementation of tasks related to receiving applications, processing work injury and occupational disease insurance, unemployment insurance benefits, and other tasks related to managing and using the work injury and occupational disease insurance fund, unemployment insurance fund, opening non-interest-bearing deposit accounts to reflect income and expenditure regarding management costs and funds of the unit. Interest generated from these accounts shall be used to supplement management costs and funds of the unit."

3. Amend and supplement Article 3 as follows:

"The Vietnam Social Security is responsible for ensuring the balance on the deposit account reflecting income and expenditure as stipulated in Point b Clause 1 Article 2 of this Decision to implement payments of social insurance, health insurance, and unemployment insurance benefits. During periods of temporary surplus, the balance on this account may be deposited with terms to enhance investment efficiency according to the investment plan approved by the Management Council of the Vietnam Social Security and must ensure the need for payment of social insurance, health insurance, and unemployment insurance benefits."

4. Amending and supplementing Clause 2 Article 4 as follows:

"2. The Vietnam Social Security implements the task of paying pensions and social insurance allowances to beneficiaries who are covered by the state budget, receiving state funding for payment costs equal to 0.65% of the total amount paid for social insurance benefits (excluding fees for medical examination and determination of disability levels, contributions to health insurance), of which the cost for organizations acting as payment agents averages 70% of the total payment costs, the specific cost for each provincial organization acting as a payment agent is decided by the General Director of the Vietnam Social Security."

5. Amending and supplementing Clause 2 and adding Clause 5 Article 5 as follows:

a) Amending and supplementing Clause 2 Article 5 as follows:

"2. Within 15 working days from the date of receipt of the Prime Minister's decision allocating the budget, the Vietnam Social Security is responsible for allocating and transferring the budget for revenue and expenditure to subordinate units; the Ministry of Labor, War Invalids and Social Affairs completes the allocation of management costs to subordinate units and organizations under the labor, war invalids, and social affairs sector at local levels."

b) Adding Clause 5 Article 5 as follows:

"5. After the annual settlement report of the Vietnam Social Security has been approved by the Management Council of the Vietnam Social Security, the Vietnam Social Security determines the difference between the allocated management cost budget and the actual management cost ratio based on the previous year's actual revenue and expenditure, reports to the Ministry of Finance to offset against the next year's management cost budget."

6. Amending and supplementing Clause 5 Article 6 as follows:

"5. The Vietnam Social Security is responsible for transferring sufficient and timely funds to subordinate units, the Social Insurance of the Ministry of National Defense, the Social Insurance of the Ministry of Public Security, and the Ministry of Labor, War Invalids and Social Affairs for advance payment, settlement, and payment of benefits to beneficiaries and management costs within the allocated budget. The Minister of Finance is instructed to provide detailed guidance on this matter."

7. Amending and supplementing Clause 2 Article 7 as follows:

"2. The final settlement revenue from social insurance, health insurance, and unemployment insurance contributions is the actual revenue, including: contributions from participants, state budget contributions, support for contribution levels, and late payment interest (if applicable). For management costs allocated for the year, units use and settle according to prescribed regulations. The difference between the allocated management cost budget and the actual management cost ratio based on actual revenue and expenditure is offset against the next year's management cost budget."

8. Amending and supplementing Point c Clause 1 and Clause 3 Article 8 as follows:

a) Amending and supplementing Point c Clause 1 as follows:

"For the Social Insurance of the Ministry of National Defense and the Social Insurance of the Ministry of Public Security: Regular expenses for the organizational structure are guaranteed by the Ministry of National Defense and the Ministry of Public Security budgets. Regular expenses for contractual employees are implemented by the head of the unit in accordance with the law. Expenses for implementing tasks related to management and organization of social insurance, health insurance, and unemployment insurance within the Ministry of National Defense and the Ministry of Public Security are guaranteed from the annual management cost funds for social insurance, health insurance, and unemployment insurance as stipulated in this Decision."

b) Amending and supplementing the title of Clause 3 as follows:

"In addition to the management costs assigned under Clause 2 of this Article, social insurance agencies, agencies, and organizations under the Ministry of Labor, Invalids, and Social Affairs performing tasks of receiving applications, processing work injury insurance, occupational disease insurance, unemployment insurance shall also use the following sources of funds to implement the tasks stipulated in Article 9 of this Decision:"

9. Amend and supplement Point d of Clause 4, Article 9; amend and supplement Points a and b of Clause 5, Point a of Clause 6 of Article 9 as follows:

a) Supplement Point d of Clause 4 as follows:

“d) Costs for updating data on changes in household information participating in health insurance; costs for reviewing information, updating and supplementing data, perfecting software management to assign social insurance numbers to individuals participating in social insurance and health insurance; printing and mailing notification costs; costs for investigating and statistics related to enterprises and production and business establishments not participating in social insurance or participating incompletely in social insurance schemes; costs for investigating and statistics to connect data on foreign workers working in Vietnam who have been granted labor permits and are required to participate in mandatory social insurance; costs for receiving and processing applications regarding vocational training, occupational disease treatment, rehabilitation, and occupational safety and health training of the Department of Labor, Invalids, and Social Affairs.”

The content and level of expenditure shall be implemented according to current regulations.

b) Amend and supplement Points a and b of Clause 5 as follows:

“a) Costs for collecting voluntary social insurance contributions, health insurance contributions from individuals participating as family members, and students enrolled in national education institutions (including training and organizing customer meetings; remuneration for agents and educational institutions). The maximum cost is 7.5% of the amount contributed by participants (excluding amounts collected from state budget support, organizations, and individuals), including: the average remuneration for agents collecting voluntary social insurance is a maximum of 14% of the amount contributed by voluntary social insurance participants; the average remuneration for educational institutions is a maximum of 2.5% of the amount contributed by students; the average remuneration for agents collecting health insurance for other groups is a maximum of 7.0% of the health insurance contribution amount of participants.”

The specific remuneration for agents for each group of participants (new participants, continuing participants) and for each province and centrally administered city shall be decided by the General Director of the Vietnam Social Security in accordance with the actual situation of each province and city.

b) Costs for paying pensions, social insurance benefits, unemployment benefits from the social insurance fund and unemployment insurance fund at 0.65% of the amount paid from component funds: Work injury and occupational disease insurance, retirement, and death benefits (excluding fees for medical examination and appraisal; recuperation and health recovery; prevention and risk sharing for work injuries and occupational diseases; support for job transition for those affected by work injuries and occupational diseases when returning to work; health insurance contributions) and unemployment benefits. Specific costs for organizations acting as payment agents in each province and centrally administered city shall be implemented in accordance with Clause 4, Article 1 of this Decision;"

c) Amend and supplement Point a of Clause 6, Article 9 as follows:

“a) Costs for inspection uniforms and allowances for personnel assigned to perform inspection duties related to social insurance, health insurance, and unemployment insurance contributions:

Costs for specialized inspection uniforms and issuing inspection cards in accordance with Clause 2, Article 9 of Decree No. 21/2016/NĐ-CP dated March 31, 2016 of the Government on the implementation of specialized inspection functions concerning social insurance, health insurance, and unemployment insurance contributions by social insurance agencies;

Allowances for personnel assigned to perform inspection duties related to social insurance, health insurance, and unemployment insurance contributions in accordance with current regulations on allowances for specialized inspection civil servants.”

10. Amend and supplement Point a of Clause 1, Article 10 as follows:

“a) Allocate a minimum of 5% to establish a development fund for the unit to repair, upgrade, and renovate facilities, purchase equipment and tools, apply scientific and technological progress; train and improve professional skills for officials, civil servants, and employees.”

Article 2.

This Decision takes effect from February 20, 2020.

The provisions of this Decision shall be applied from the 2019 fiscal year.

Article 3. Implementation Provisions

1. The Minister of Finance is responsible for guiding Clause 1, Clause 4, Point a of Clause 5, Point b of Clause 9, Article 1 of this Decision.

2. Ministers, heads of relevant agencies, Chairman of the Management Council of the Vietnam Social Security are responsible for implementing this Decision./.