Decision No. 60/2015/QD-TTg on the financial management mechanism for social insurance, health insurance, unemployment insurance, and administrative costs for social insurance, health insurance, and unemployment insurance.

Pursuant to …;

The financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.

The financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.session number

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Social Insurance Law dated October 20, 11 year 2014;

Pursuant to the Labor Law dated November 16, 2013;

Based on the Health Insurance Law dated November 14,amend2008 and the Law amending and supplementing some articles of the Health Insurance Law dated June 13, 20No. 20.14;

At the proposal of the Minister of Finance,

The Prime Minister issues this Decision on the financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.n lsocial insurance, health insurance, and unemployment insurance.

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Decision stipulates the financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.

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

a) Units under the Vietnam Social Security, the Social Security of the Ministry of National Defense, the Social Security of the Ministry of Public Security (hereinafter referred to collectively as the social security agency);

b) Employment service centers, unemployment insurance organizations under the Ministry of Labor, Invalids and Social Affairs assigned to perform tasks such as receiving applications, processing unemployment insurance benefits, and related tasks according to the laws on unemployment insurance;

c) Organizations and individuals related to the financial management mechanism for social insurance, health insurance, unemployment insurance, and management costs for social insurance, health insurance, and unemployment insurance.

Article 2. Opening Accounts

1. Social security agencies at all levels that are allocated budgets for revenue and expenditure according to this Decision shall open deposit accounts with the State Treasury or commercial banks with good operational quality as rated by the State Bank of Vietnam to reflect revenues and expenditures as follows:

a) Social security agencies collecting contributions and disbursing social insurance, health insurance, and unemployment insurance benefits shall open non-interest-bearing deposit accounts to separately reflect revenues and another non-interest-bearing deposit account to separately reflect benefit disbursements. Interest generated from these accounts shall be transferred to the Vietnam Social Security for investment from the social insurance, health insurance, and unemployment insurance funds according to the law on investment from these funds;

b) The Vietnam Social Security shall open a non-interest-bearing deposit account to reflect revenues and expenditures for social insurance, health insurance, and unemployment insurance. Interest generated from this account shall be used for investment from the social insurance, health insurance, and unemployment insurance funds according to the law on investment from these funds;

c) Social security agencies at all levels, employment service centers, and unemployment insurance organizations under the Ministry of Labor, Invalids and Social Affairs shall open non-interest-bearing deposit accounts to reflect management costs and unit funds. Interest generated from this account shall be used to supplement management costs and unit funds.

2. The General Director of the Vietnam Social Security shall specify the number of deposit accounts, the places where deposit accounts are opened, the balance limits of deposit accounts, and the authority to use non-interest-bearing deposit accounts as specified in point a Clause 1 of this Article for units under the Vietnam Social Security and shall specify for the Social Security of the Ministry of National Defense and the Social Security of the Ministry of Public Security after obtaining their consensus.

Article 3. Ensuring Liquidity

In addition to opening deposit accounts reflecting revenues and expenditures as stipulated in Point b Clause 1 Article 2 of this Decision, the Vietnam Social Security shall open an unterm deposit account and maintain a balance on this account equivalent to the average expenditure level of 1.5 months based on the total annual budgeted expenditure for social insurance, health insurance, and unemployment insurance benefits to ensure liquidity and can only be used in cases where revenues have not been timely centralized despite being received according to schedule. Interest generated from this account shall be used in accordance with the laws governing investment from the social insurance, health insurance, and unemployment insurance funds.

Chapter II

FINANCIAL MANAGEMENT MECHANISM FOR SOCIAL INSURANCE,

HEALTH INSURANCE, UNEMPLOYMENT INSURANCE

Article 4. Financial Sources

1. The financial sources managed by the Vietnam Social Security include:

a) The social insurance fund, including the annual state budget funding allocated for pension and social insurance benefit payments to beneficiaries guaranteed by the state budget;

b) The health insurance fund;

c) The unemployment insurance fund;

d) Other financial sources as prescribed by law.

2. The Vietnam Social Security is responsible for making pension and social insurance benefit payments to beneficiaries guaranteed by the state budget, receiving from the state a payment cost equal to 0.78% of the total amount paid for social insurance benefits (excluding the cost of medical examination and disability assessment fees and health insurance contributions). The specific payment rate for each province and centrally-administered city is determined by the General Director of the Vietnam Social Security; among which, the payment rate for organizations acting as payment agents is set at 63% of the rate specified by the General Director of the Vietnam Social Security.

Article 5. Preparation, Allocation, and Assignment of Revenue and Expenditure Budgets

1. Annually, during the time prescribed for preparing the state budget, the Vietnam Social Security compiles the revenue and expenditure budgets of relevant agencies and units, submits them to the Management Council of the Vietnam Social Security for approval, and reports to the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Health, including:

a) Social insurance revenue and expenditure;

b) Health insurance revenue and expenditure;

c) Unemployment insurance revenue and expenditure;

d) Social insurance, health insurance, and unemployment insurance management costs;

e) Investment plans to preserve and grow the social insurance, health insurance, and unemployment insurance funds.

The Ministry of Finance, in collaboration with the Ministry of Labor, Invalids and Social Affairs, the Ministry of Health, and the Ministry of Planning and Investment, reviews and consolidates these plans to submit to the Prime Minister for decision on assigning revenue and expenditure budgets to the Vietnam Social Security. For the budgeted expenditure on pensions and social insurance benefits for beneficiaries guaranteed by the state budget, the Ministry of Finance incorporates it into the state budget expenditure plan and submits it to the competent authority for decision in accordance with the laws on the state budget.

2. Within fifteen days from the date of receipt of the Prime Minister's Decision on assigning the budget, the Vietnam Social Security is responsible for completing the assignment of the budget to its 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, Invalids and Social Affairs.

3. In cases where the state issues policies or systems that change the budget already assigned by the Prime Minister, the Minister of Finance will consider adjusting the budget for the Vietnam Social Security corresponding to the new system's adjustment levels and report to the Prime Minister on the implementation results.

4. The Minister of Finance shall issue forms and guidelines for the process of preparing revenue and expenditure budgets as stipulated in Clause 1 of this Article to ensure uniform implementation.

Article 6. Concentration of revenue, management and utilization of revenue

1. The social insurance agency collects social insurance contributions, health insurance contributions, unemployment insurance contributions from the subjects and transfers them to the Vietnam Social Security for management in accordance with the guidance of the Vietnam Social Security.

For the health insurance revenue of the subjects managed by the Ministry of National Defense and the Ministry of Public Security, the Social Insurance Agency of the Ministry of National Defense and the Social Insurance Agency of the Ministry of Public Security are responsible for managing and utilizing such revenue for medical examination and treatment services for health insurance participants in accordance with the law.

2. Upon receiving the contributions from employers, the social insurance agency directly manages the participants as follows:

a) Collect social insurance contributions, health insurance contributions, unemployment insurance contributions, including late payment interest as stipulated in Clause 3 of this Article for employees who meet the conditions to enjoy social insurance benefits or terminate labor contracts or employment contracts to promptly settle social insurance and unemployment insurance benefits for employees in accordance with the law (if applicable);

b) The remaining amount shall be recorded as revenue in the following order:

- Collect the full amount of health insurance contributions and late payment interest on health insurance contributions as stipulated in Point a of Clause 3 of this Article (if applicable);

- Collect the full amount of unemployment insurance contributions and late payment interest on unemployment insurance contributions as stipulated in Point b of Clause 3 of this Article (if applicable);

- Collect social insurance contributions and late payment interest on social insurance contributions as stipulated in Point b of Clause 3 of this Article (if applicable).

3. Collection of late payment interest on social insurance, health insurance, and unemployment insurance contributions shall be carried out as follows:

a) In cases where health insurance contributions are delayed for 30 days or more, the amount of interest to be collected shall be twice the inter-bank market interest rate for a nine-month term published by the State Bank of Vietnam on its official website for the preceding year, calculated based on the amount and duration of the delay. If there is no nine-month term inter-bank interest rate for the preceding year, it shall be applied according to the interest rate of the nearest preceding term;

b) In cases of evasion, delay, or appropriation of contributions leading to enjoyment of social insurance and unemployment insurance benefits for 30 days or more, the amount of interest to be collected shall be twice the average investment interest rate of the social insurance and unemployment insurance funds for the preceding year, calculated based on the amount and duration of the delay;

c) Within the first 15 days of January each year, the Vietnam Social Security must issue a notification letter regarding the average monthly interest rate based on the average interest rates specified in Points a and b of this Clause to subordinate social insurance agencies, the Social Insurance Agency of the Ministry of National Defense, and the Social Insurance Agency of the Ministry of Public Security for consistent implementation.

4. The late payment interest collected on social insurance, health insurance, and unemployment insurance contributions by social insurance agencies at all levels, the Social Insurance Agency of the Ministry of National Defense, and the Social Insurance Agency of the Ministry of Public Security shall be settled separately with the Vietnam Social Security; the Vietnam Social Security will consolidate and implement as follows:

a) Late payment interest on social insurance contributions shall be added to the pension and survivor fund within the social insurance fund;

b) Late payment interest on health insurance contributions shall be added to the health insurance reserve fund for general regulation;

c) Late payment interest on unemployment insurance contributions shall be added to the unemployment insurance fund.

5. The Vietnam Social Security is responsible for transferring sufficient and timely funding requirements to subordinate units, the Social Insurance Agency of the Ministry of National Defense, the Social Insurance Agency of the Ministry of Public Security, and the Ministry of Labor, Invalids and Social Affairs for provisional advance payments, settlements, and disbursements of benefits to beneficiaries and management costs.

Article 7. Accounting records, preparation and submission of final settlement reports

1. The social insurance fund, health insurance fund, unemployment insurance fund shall be managed and utilized in accordance with the laws on social insurance, health insurance, and unemployment insurance; they shall be centrally and uniformly managed, transparently, independently accounted for according to each component fund and balanced in income and expenditure at the Vietnam Social Security.

2. The amount of final settlement for collecting social insurance premiums, health insurance premiums, and unemployment insurance premiums is the actual amount collected, including: the amount paid by participants, the amount contributed by the state budget, support for contribution levels, and late payment interest (if applicable).

3. Social insurance agencies at all levels, the Ministry of Defense Social Insurance, the Ministry of Public Security Social Insurance, employment service centers, and organizations directly under the Ministry of Labor, Invalids and Social Affairs must perform accounting and statistical work in accordance with the laws on accounting and statistics; prepare and submit final settlement reports to competent authorities for review and verification as prescribed.

4. The Vietnam Social Security is responsible for reviewing, verifying, and announcing annual settlements to subordinate units; verifying and announcing annual settlements to the Ministry of Defense Social Insurance, the Ministry of Public Security Social Insurance, and the Ministry of Labor, Invalids and Social Affairs; compiling and preparing annual settlement reports for approval by the Management Council of the Vietnam Social Security, and submitting them to the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Health, and the Ministry of Planning and Investment.

5. The Ministry of Finance shall verify annual settlements and announce the results of such verification to the Vietnam Social Security regarding the state budget funds allocated for pension payments and social insurance benefits for beneficiaries guaranteed by the state budget.

Chapter III

SOCIAL INSURANCE MANAGEMENT COSTS, HEALTH INSURANCE COSTS,

UNEMPLOYMENT INSURANCE COSTS

Article 8. Level of management costs and sources of assurance

1. Management costs for social insurance, health insurance, and unemployment insurance shall be used to implement tasks stipulated in Article 9 of this Decision and shall be determined as follows:

a) Regular expenses of social insurance agencies at all levels shall be determined based on the number of employees based on job positions and the structure of civil servants and public officials approved by competent authorities in accordance with the laws on civil servants and public officials, and the standard allocation of regular budget expenses as prescribed by the competent authority;

b) Special regular expenses for implementing social insurance, health insurance, and unemployment insurance and non-regular expenses shall be determined based on assigned tasks and expense levels as prescribed by regulations;

c) For the Ministry of Defense Social Insurance and the Ministry of Public Security Social Insurance: Regular expenses for the organizational structure shall be covered by the Ministry of Defense and Ministry of Public Security budgets. Regular expenses for contractual labor shall be implemented by the unit head in concluding labor contracts in accordance with the law, and expenses for managing and implementing social insurance, health insurance, and unemployment insurance within the Ministry of Defense and Ministry of Public Security as stipulated in this Decision shall be covered by the Vietnam Social Security.

2. Sources of funding to implement management cost tasks for social insurance, health insurance, and unemployment insurance are as follows:

a) Management costs for social insurance shall be extracted from the profits generated from investment activities using the social insurance fund;

b) Management costs for health insurance shall be extracted from ten percent of the health insurance contributions set aside for the reserve fund and management costs of the health insurance fund;

c) Management costs for unemployment insurance shall be extracted from the unemployment insurance fund.

Specific amounts extracted from these sources as stipulated in this Clause shall be carried out in accordance with other Decisions of the Prime Minister.

3. In addition to the management costs allocated under Clause 2 of this Article, social insurance agencies, employment service centers, and unemployment insurance organizations directly under the Ministry of Labor, Invalids and Social Affairs may also use the following sources of funding to implement tasks stipulated in Article 9 of this Decision:

a) Interest generated on accounts for management costs as stipulated in Point c, Clause 1, Article 2 of this Decision;

b) State budget support for implementing tasks assigned by competent state authorities (if applicable);

c) Support from domestic and foreign organizations and individuals;

d) Other lawful revenues as prescribed by law.

4. Management costs for unemployment insurance of employment service centers tasked with implementing unemployment insurance tasks in accordance with the laws on unemployment insurance shall be recorded as part of the revenue of the public service entity and autonomously used in accordance with the legal mechanism of autonomous public service entities.

Article 9. Content and level of management expenses

1. Expenses for propaganda and dissemination of policies and laws on social insurance, health insurance, unemployment insurance: The content and level of expenses shall be implemented in accordance with the provisions of the law on the management, use, and settlement of funds to ensure the work of disseminating and educating the law.

In cases where the social insurance agency cooperates with relevant agencies and organizations to carry out tasks related to propaganda and development of social insurance, health insurance, and unemployment insurance, such cooperation shall be carried out through the signing of contracts for the implementation of specialized tasks, wherein the level of expenses, requirements regarding the volume of work, content of work, and time of implementation shall be agreed upon.

2. Expenses for training and professional improvement on social insurance, health insurance, and unemployment insurance: The content and level of expenses shall be implemented in accordance with the provisions of the law on travel expense regulations and expenditure regulations for organizing conferences for state agencies and public service units.

3. Expenses for administrative reform related to social insurance, health insurance, and unemployment insurance, including:

a) Expenses for building and operating electronic transactions to implement procedures for registration and benefit receipt of social insurance, health insurance, and unemployment insurance;

b) Expenses for applying and maintaining a quality management system according to the standard TCVN ISO 9001: 2008 for all activities related to administrative procedures concerning social insurance, health insurance, and unemployment insurance;

c) Expenses for developing and promulgating sample documents and procedural guidelines for the implementation of social insurance, health insurance, and unemployment insurance: The level of expenses shall be implemented in accordance with the provisions of the law on the promulgation of normative legal documents.

4. Expenses for managing participants and beneficiaries of social insurance, health insurance, and unemployment insurance, including:

a) Expenses to support People's Committees at commune, ward, and town levels to establish lists of health insurance participants in their respective areas (including printing and photocopying costs for documents and forms, and remuneration for list preparers). The specific annual level of expenses is announced by the Vietnam Social Security based on the approved budget estimate by the Prime Minister; the management and use of this fund are decided by the Chairman of the People's Committee at commune, ward, and town levels;

b) Expenses for issuing social insurance books and health insurance cards: The General Director of the Vietnam Social Security issues the procedures for issuing social insurance books and health insurance cards; the content and level of expenses shall be implemented according to the current expenditure regulations;

c) Expenses for storing and preserving the files of participants and beneficiaries;

d) For civil servants and employees who frequently need to visit employers and residential areas to verify and cross-check participant and beneficiary lists, and visit healthcare facilities to assess health insurance claims, but who do not fall within the scope of travel expense reimbursement as prescribed, they will be supported through a fixed allowance for personal transportation expenses (including fuel costs, vehicle depreciation, and parking fees), not exceeding one basic salary unit per person per month. The specific amount of the allowance is determined by the head of the unit within the available management expenses;

5. Expenses for organizing collection and payment of social insurance, health insurance, and unemployment insurance benefits, including:

a) Expenses for collecting voluntary social insurance contributions, health insurance contributions from household members, and students enrolled in national education institutions (including training and seminar costs, and remuneration for collection agents). The level of expenses is 7% of the total contributions made by participants, excluding contributions subsidized by the state budget, organizations, and individuals;

Specific levels of expenses for each group of participants and each province and centrally-administered city are stipulated by the General Director of the Vietnam Social Security in accordance with the actual situation of each locality, among which the level of remuneration for organizations acting as collection agents is 75% of the level stipulated by the General Director of the Vietnam Social Security;

b) Expenses for paying pensions and social insurance allowances from the social insurance fund and unemployment insurance fund, which is 0.78% of the total payments from component funds: Work injury and occupational disease insurance, old-age pension, and death and disability insurance (excluding expenses for examination fees, recuperation, health recovery, prevention and risk sharing for work injuries and occupational diseases, job conversion support for those returning to work after a work injury or occupational disease, and health insurance contributions) and unemployment benefits. The specific levels of expenses for each province and centrally-administered city and the level of expenses for organizations acting as payment agents are implemented in accordance with Clause 2, Article 4 of this Decision;

c) Expenses for transferring money to the State Treasury and commercial banks;

d) Expenses for printing and photocopying documents, forms, notifications, and reports;

đ) Expenses for medical uniforms for health insurance assessors working at healthcare facilities, at a rate of two sets per person per year, as prescribed by the Ministry of Health;

e) Expenses for supporting telephone charges for certain positions within the Vietnam Social Security sector, in addition to those provided with fixed-line telephones at home and mobile phones as prescribed by law, up to a maximum of 250,000 VND per person per month. The specific level of support and the eligible recipients are determined by the General Director of the Vietnam Social Security within the available management expenses;

g) Expenses for coordinating activities related to the collection and payment of social insurance, health insurance, and unemployment insurance benefits, including: Supporting coordination work, travel expenses, night shifts, overtime, and fuel or rental expenses for vehicles serving the organization of collections and payments;

6. Expenses for inspection, supervision, and monitoring, including:

a) Expenses for inspection uniforms and allowances for personnel assigned to inspect social insurance, health insurance, and unemployment insurance contributions according to the regulations set by the State.

b) Support for mobilization, encouragement of entities and individuals outside the Social Insurance sector to cooperate in inspection, examination, supervision, and urging recovery in cases of evasion, delay, or appropriation of contributions for social insurance, health insurance, unemployment insurance: The support level for individuals shall not exceed three times the base salary per instance, and for groups, it shall not exceed fifteen times the base salary per instance; the number of support instances in a year shall not exceed four.

c) Expenses serving inspection, examination, supervision work, and cooperative activities in inspection, examination, and supervision including: Support for coordinating work, working allowance, night shift, overtime, fuel costs or rental fees for vehicles serving inspection, examination, and supervision work.

7. Expenditure on the operations of the Management Council of the Vietnam Social Security in accordance with the regulations of the competent authority.

8. Expenditure on modernizing the management system, including:

a) Expenditure on purchasing equipment, means of work, and services for work purposes: Implemented in accordance with the laws on procurement of state assets;

b) Expenditure on applying information technology in managing social insurance, health insurance, and unemployment insurance: Implemented in accordance with the laws on the application of information technology in the operation of state agencies;

c) Expenditure on major repairs of equipment, means of work, office premises, transaction premises, and storage facilities.

9. Investment development expenditure, including: Investment in constructing office premises, transaction premises, storage facilities, information technology application centers; investment in upgrading material infrastructure, training facilities, and cadre training and improvement programs of the Vietnam Social Security sector. The management and use of development investment capital shall be carried out in accordance with the laws on public investment and construction.

10. Expenditure on the operation of the social insurance agency machinery at all levels, including:

a) Recurrent expenditure, including:

- Salary, wages, allowances, and contributions according to salary (social insurance, health insurance, unemployment insurance, trade union fees) in accordance with the State's regulations;

- Administrative management expenses: Content and expenditure levels implemented in accordance with the State Budget Manual and current financial expenditure regulations for administrative agencies and public institutions;

- Expenses to ensure the operation of Party organizations, mass organizations, and the regime for self-defense cadres as prescribed.

b) Non-recurrent expenditure, including:

- Basic scientific research costs: Implemented according to the legal regulations on expenditure for scientific and technological tasks;

- Training and cadre improvement expenses for civil servants and officials according to the State's program (excluding expenses stipulated in Clause 2 of this Article): Content and expenditure levels implemented in accordance with the laws on the management and use of training funds for state civil servants;

- Annual membership fee payments to international organizations (if applicable);

- Expenses for implementing staff reduction policies as prescribed by the State;

- Expenses supporting the work of transferring, rotating, and seconding civil servants and officials within the Vietnam Social Security sector as prescribed;

- Rental expenses; expenses for implementing service outsourcing contracts or labor contracts in accordance with the Labor Law for tasks that do not require regular staffing;

- Other expenses as prescribed by law.

11. For procurement activities of goods and services listed in the regular procurement catalog, they shall be carried out in accordance with the laws on bidding.

Article 10. Utilization of savings funds

1. Encourage social insurance agencies at all levels to arrange labor, streamline staffing, and save expenses on the basis of ensuring the completion of assigned tasks. Within the scope of management expenditure funds available for use (excluding funds allocated for implementing the specified expenditure tasks under Clause 8, Clause 9, and Point b Clause 10, Article 9 of this Decision), social insurance agencies shall implement measures to save expenses, with the saved funds being utilized as follows:

a) Dedicate a minimum of 5% to establish a development fund for unit activities to supplement funds for purchasing, repairing fixed assets, administrative reform, training, and enhancing the capacity of civil servants, public officials, and employees;

b) Establish a supplementary income fund up to a maximum of one times the salary scale according to rank, grade, position, and allowances (excluding night shift and overtime allowances) to supplement income for civil servants, public officials, and employees during the year and to reserve for supplementary income in the following year in cases where income decreases due to objective reasons. Supplementary income distribution must be linked to individual work performance and results;

c) Establish a reward and welfare fund up to a maximum of three months' salary and actual income for the year to:

- Award regular and special bonuses to units and individuals within the organization based on work effectiveness and achievements beyond the legal rewards stipulated in the Law on Competition and Rewards; award bonuses to units and individuals outside the organization for their contributions to the implementation of social insurance, health insurance, and unemployment insurance policies. The bonus amount is determined by the head of the unit according to the internal expenditure regulations of the unit;

- Construct and repair welfare facilities; allocate funds for collective welfare activities for workers within the unit; provide emergency assistance to civil servants, public officials, and employees, including those retiring or losing their ability to work; allocate support for personnel implementing staff reduction policies.

2. The specific deduction rates for the funds established under Clause 1 of this Article depend on the amount of savings in the year and the use of these funds, which is decided by the head of the unit according to internal expenditure regulations and must be publicly disclosed within the unit.

3. Funds allocated for tasks in the year that remain unused by the end of the year shall be transferred to the next year for continued use and shall not be considered as savings funds to establish the funds as prescribed in Clause 1 of this Article.

Chapter IV

IMPLEMENTING PROVISIONS

Article 11. Transitional Provisions

The entire balance of the risk reserve fund for pension payments, social insurance benefits, and unemployment benefits, as stipulated in Point a, Clause 2, Article 6 of Decision No. 04/2011/QĐ-TTg dated January 20, 2011 issued by the Prime Minister, after compensating for any shortfall in payment operations due to objective reasons by the end of 2015 (if applicable), the remaining amount shall be used by Vietnam Social Security to supplement the supplementary income fund of the sector.

Article 12. Effective Date

1. This Decision takes effect from January 15, 2016, and applies from the 2016 fiscal year.

2. Decision No. 04/2011/QĐ-TTg dated January 20, 2011, issued by the Prime Minister regarding financial management for Vietnam Social Security, and Decision No. 51/2013/QĐ-TTg dated August 16, 2013, issued by the Prime Minister amending certain points of Decision No. 04/2011/QĐ-TTg dated January 20, 2011, shall cease to be effective from the date this Decision takes effect.

Article 13. Responsibilities for guidance and implementation

1. The Minister of Finance shall provide guidance on the expenditure items and levels specified in Articles 9 and 10 of this Decision to be suitable with the operational activities of the Social Insurance under the Ministry of National Defense, the Social Insurance under the Ministry of Public Security, employment service centers, and organizations directly under the Ministry of Labor, War Invalids and Social Affairs responsible for unemployment insurance, and shall provide guidance on other necessary contents of this Decision to meet the requirements of state management.

2. The Ministers of Finance, Labor, War Invalids and Social Affairs, Health; the Chairman of the Management Council, the General Director of the Vietnam Social Security, and the Heads of relevant agencies shall be responsible for implementing this Decision./.