This Circular stipulates the method of collecting and remitting the Social Insurance Fund (5%) and Trade Union Fees (2%) for agencies, enterprises, units, and organizations in 1993, applicable to both administrative and public service sectors and production and business sectors, with two different collection phases.
적용 범위
Agencies, enterprises, units, and organizations in both administrative and public service sectors and production and business sectors.
핵심 사항
- Agencies, enterprises, units, and organizations shall deduct and remit the Social Insurance Fund (5%) and Trade Union Fees (2%) to trade union organizations in two stages: from January 1, 1993 to March 31, 1993 based on the old salary fund, and from April 1, 1993 onwards based on the new salary fund.
- Administrative and Public Service Sector: The State Financial Authorities at all levels shall directly transfer the Trade Union Fees equal to 2% of the salary fund as prescribed in Point 1 of this Circular for units under their management and responsible for paying salaries to the corresponding Federation of Labor Unions.
- Production and Business Sector: Tax authorities at all levels shall directly collect the Trade Union Fees (2%) from enterprises and companies according to the provisions of Point 1 of this Circular and transfer them into the account of the corresponding Federation of Labor Unions.
- Financial authorities and tax authorities shall be entitled to a handling fee for collecting Trade Union Fees equal to 2% of the actual amount collected and deposited into the accounts of the Federation of Labor Unions at various levels.
- This Circular shall take effect from January 1, 1993 until replaced by another document.
🌐 이 문서의 사회적 영향
- Positive impact: Ensuring funding for social insurance benefits and trade union activities.
- Negative impact: Financial burden on agencies, enterprises, and units during the early part of 1993.
❓ 자주 묻는 질문
What percentage of salary should agencies and enterprises deduct and remit into the Social Insurance Fund and Trade Union Fees?
5% of salary into the Social Insurance Fund and 2% of salary into the Trade Union Fees.
Which period applies the deduction based on the old salary fund, and which period applies the new salary fund?
From January 1, 1993 to March 31, 1993, the deduction is based on the old salary fund; from April 1, 1993 onwards, the deduction is based on the new salary fund.
Which authority is responsible for collecting Trade Union Fees in the production and business sector?
Tax authorities at all levels shall directly collect the Trade Union Fees (2%) from enterprises and companies.
How is the handling fee for collecting Trade Union Fees calculated?
Financial authorities and tax authorities shall be entitled to a handling fee for collecting Trade Union Fees equal to 2% of the actual amount collected and deposited into the accounts of the Federation of Labor Unions at various levels.
Until when does this Circular remain effective?
This Circular shall take effect from January 1, 1993 until replaced by another document.
전문
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MINISTRY OF FINANCE - GENERAL TRADE UNION VIETNAM No.: 86/TT-LB |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, November 4, 1993 |
CIRCULAR
OF THE JOINT MINISTRY OF FINANCE - GENERAL TRADE UNION OF VIETNAM
Temporary guidelines for
methods of collecting and remitting the social insurance fund (5%) and trade union funds (2%)
While awaiting relevant sectors to issue guiding documents to implement Decree No. 43/CP dated June 22, 1993 of the Government on the temporary social insurance system, and documents on the collection and remittance of trade union funds (2%) to ensure funds for social insurance benefits for sick leave, maternity leave, work-related accidents, occupational diseases, and trade union operational costs, the Ministry of Finance and the General Trade Union of Vietnam temporarily guide the methods of collecting and remitting the social insurance fund (5%) and trade union funds (2%) as follows:
a) From January 1, 1993 to March 31, 1993: Remit the social insurance fund (5%) and trade union funds (2%) based on the old salary fund approved at the beginning of 1993.
b) From April 1, 1993 onwards: Remit the social insurance fund (5%) and trade union funds (2%) based on the new salary fund (Decree No. 25/CP, 26/CP dated May 23, 1993 of the Government).
2. The sources of funds collected and the accounting entries for the amounts collected for the social insurance fund (5%) and trade union funds (2%) shall continue to be implemented according to current regulations.
3. Specifically, the collection and remittance of trade union funds (2%) shall temporarily be carried out as follows:
+ For the administrative and public service sector: The State Financial Authorities at all levels shall directly transfer to the corresponding Trade Union Organizations the trade union funds equal to 2% of the salary fund of units under their management and salary disbursement as stipulated in Point 1 of this Circular.
+ For the production and business sector: The Tax Authorities at all levels shall directly collect the trade union funds (2%) from enterprises and companies according to the provisions of Point 1 of this Circular and transfer them into the accounts of the corresponding Trade Union Organizations.
4. The Financial Authorities and Tax Authorities shall be entitled to a fee of 2% of the actual collections already remitted to the accounts of the Trade Union Organizations at all levels.
5. This Circular shall take effect from January 1, 1993 until replaced by another document. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance and the General Trade Union of Vietnam for further guidance.
This Circular takes effect from January 1, 1993 until replaced by another document. During implementation, any difficulties or obstacles should be promptly reported to the Ministry of Finance and the Vietnam General Confederation of Labor for further guidance.
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(Signed) Tao Huu Phung |
(Signed) Cu Thi Hau |
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