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June 2023 Tax Alert (5)

Decree 948/QĐ-BHXH amending and supplementing some articles of the social insurance collection process, health insurance, unemployment insurance, occupational accident and disease insurance; management of social insurance book, health insurance cards issued by decision No.595/QĐ-BHXH dated April 14, 2017 and decision No.490/QĐ-BHXH dated March 28,2023 by General Director of Vietnam Social Insurance.


On June 5, 2023, Vietnam Social Security (VSS) issued Decision 948/QD-BHXH (Decision 948) amending and supplementing a number of regulations on social insurance (SI), health insurance (HI), unemployment insurance (UI), occupational accident and disease insurance (OADI), in which there are some highlights that employers and employees should note as follows:


1. Amending and supplementing a number of articles of Decision 595/QD-BHXH dated April 14, 2017:


Abolish the regulation that trained and apprentice employees must pay SI premiums higher than 7% of the regional minimum wage, specifically:

  • Currently, Decree 38/2022/ND-CP no longer stipulates the minimum salary of employees who have undergone vocational training, but only stipulates the lowest salary that employers pay to employees on a monthly, hourly basis. Therefore, the VSS has abolished Item a, Item b, point 2.6, Clause 2, Article 6 of Decision 595/QD-BHXH to synchronize regulations on salary for compulsory SI payment of employees who have been trained and apprentice between Decision 595/QD-BHXH and Decree 38/2022/ND-CP.

  • Thus, from the effective date of Decision 948, the monthly salary on which compulsory SI premiums are based for employees who have completed vocational training is not lower than the regional minimum wage at the time of payment for employees doing the job or the simplest title in normal working conditions.

Appendix 02 on the types of documents used as a basis for making a list of arrears of SI, HI, UI and OADI is also amended and supplemented, for details please find Appendix 02 attached to Decision 948.


2. Amending and supplementing a number of articles of Decision No. 490/QD-BHXH dated March 28, 2023:


2.1. Regarding subjects participating in HI by household:


The word "All" in Clause 6, Article 2 of Decision No. 490/QD-BHCX is amended, so that the subjects of the household participating in HI from the effective date of Decision 948 include:

  • Persons named in the same household registered for permanent residence, except those who are specified in Clauses 1, 2, 3, 4, 8 Article 17 of Decision 595/QD-BHXH and those who has declared his/her temporary absence; and

  • Persons named in the same household who register for temporary residence, except for the subjects specified in Clauses 1, 2, 3, 4, 8 Article 17 of Decision 595/QD-BHXH and those who have participated in health insurance according to the above case.

2.2. Guidance on making a list and dossiers of employees who have paid one-time SI and have not yet enjoyed UI:


Clause 8 Article 2 is amended as follows: Making a list and dossiers of employees who have paid one-time SI and have not yet enjoyed UI; termination or cancellation of unemployment benefits (Form D16-TS) send to the Collections Management Department/Team, books and cards to compare and re-confirm the data of the total unearned UI payment time on the nationwide collection database.


2.3. About the automatic software system that integrates the entire insurance payment process:


Clause 2 Article 3 (b6 Item 1.1.4 Point 1.1 Clause 1 Article 33b) is amended and supplemented: The software system automatically integrates the entire payment process of SI, HI, UI, OADI according to a unique SI code of the participant; Participants' information is verified with the National Database of Population. Store and manage separately printed dossiers of SI books, HI cards and separate sheets of SI books to serve as a basis for settlement of SI, HI, UI, OADI benefits, and certification of SI books; SI book data has been merged into the new SI number, SI book data has been settled for retirement, survivorship, one-time SI benefits, and UI benefits.


2.4. In addition, detailed regulations on collection and issuance of SI books and HI cards for the last day of the month of implementation (Form 02-TS);


Appendix about Types of papers used as a basis for issuance, recording and adjustment of SI books and HI cards for details please find details in Clauses 4, 5, 6, Article 2 of Decision 948.


3. Guidelines for making reports on labor use and the list of participants in SI, HI and UI:


In Article 3 of Decision 948 amending and supplementing the Guidelines for preparation of reports on labor use and the list of participants in SI, HI and UI (Form D02-LT) issued together with Decision 1040/QD-BHXH dated August 18, 2020 as follows:

  • Column (27): write number; date, month, year of the labor contract (specify the term of labor contract, labor contract from day, month, year to day, month, year) or decision (recruitment, admission); suspending labor contracts, taking unpaid leave, ...

  • Specify the time (from day, month, year to day, month, year) of sick, sick, maternity leave enjoying SI benefits; for employees who suffer from diseases on the list of diseases requiring long-term treatment while in hospital, together with their proofs.

  • Write down who is entitled to higher HI benefits if there are proofs such as: meritorious people, veterans, ....

4. Amending and supplementing a number of forms (according to Appendix I - List of modified and supplemented forms attached) on the List of people waiting for retirement benefits who have been granted HI cards (Form C22-TS), Compare receipts of payment of voluntary SI and HI premiums (Form C17-TS) and some other forms:


For details, please find Appendix I - List of additional and revised forms issued together with Decision 984. Decision 948/QD-BHXH comes into force from April 1, 2023.

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