Conditions and Procedures for collection and payment of social insurance from 2023 according to Decision 490/QD-BHXH

Decision 490/QD-BHXH dated March 28, 2023 Amending and supplementing Decision 505  regulating cases of social insurance arrears, collection procedures from March 2023 as follows: 

Article 38. Collection of compulsory social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease

1. Cases of arrears

1.1. Arrears due to evasion of payment according to the provisions of Circular No. 20/2016/TT-BTC of the Ministry of Finance: in cases where the unit evades payment, does not pay enough for the number of people required to participate, or does not pay enough of the required amount According to regulations, misappropriation of social insurance, health insurance, unemployment insurance, occupational accident and occupational disease premiums (hereinafter referred to as evasion of payment) by the competent state inspection agency, the social insurance agency concludes the specialized inspection of social insurance and health insurance payment, Unemployment insurance from January 1, 2016, in addition to collecting the amount due according to regulations, must also collect interest calculated on the amount, time of evasion and late payment interest rate as follows:

a) The entire period of evasion of payment before January 1, 2016, is calculated according to the late payment interest rate applicable to 2016;

b) For the period of payment evasion from January 1, 2016 onwards, it is calculated according to the late payment interest rate applicable to each applicable year at the time of detection of payment evasion.

1.2. Arrears for employees who return to their home country after terminating their labor contracts and returning to their home country to pay social insurance premiums for the time they work abroad under unpaid labor contracts: in the case of 06 months from the date of termination of the labor contract returning to their home country, social insurance premiums must be collected. The amount of social insurance arrears is calculated including: the amount of social insurance payable according to regulations and the arrears interest calculated on the amount to be paid.

1.3. Arrears due to increase in salary paid for social insurance, unemployment insurance, occupational accident insurance, occupational diseases for employees: case after 06 months from the date the competent person signs the decision or the labor contract (appendix to the labor contract) to raise the salary level or increase the salary range , adjusting to increase the salary and monthly allowances paid for social insurance, unemployment insurance, occupational accident and occupational disease insurance for employees who have just made arrears of social insurance, unemployment insurance, occupational accident and occupational disease insurance, the amount of arrears of social insurance, unemployment insurance, occupational accident and occupational disease insurance is calculated including : amount to be paid for social insurance, unemployment insurance, occupational accident and occupational disease insurance according to regulations and arrears of interest calculated on the amount to be paid.

2. Conditions for collection

 2.1. The competent authority or social insurance agency inspects and forces arrears to be collected.

2.2. The unit requests arrears to the employees.

2.3. The dossier is complete and correct as prescribed in Appendix 02. See  APPENDIX 02: TYPES OF DOCUMENTS AS A BASIS FOR ESTABLISHING THE LIST OF Arrears of Social Insurance, Health Insurance, and Unemployment Insurance

a) In case the unit requests arrears for a total period of less than 03 months : the collection officer is responsible for checking documents according to Appendix 02 before collecting arrears.

b) In case the unit requests arrears for a total period of 03 to 06 months : Within 07 days from the date of receiving complete documents as prescribed, the collection officer makes a record (Form D04h-TS), Submit to the Director of Social Insurance for approval .

c) In case the unit requests arrears for a total period of 6 months or more: Within 07 days from the date of receiving complete documents as prescribed, the collection officer makes a record (Form D04h-TS), Submit to the Director of Social Insurance to conduct an unexpected inspection and handle according to regulations .

3. Salary is the basis for arrears and arrears rate

3.1. The salary used as a basis for arrears is the monthly salary paid for social insurance, health insurance, unemployment insurance, occupational accident and occupational disease for employees according to the provisions of law corresponding to the period of arrears, this salary is recorded in the employee's social insurance book. dynamic.

3.2. Arrears collection rate: calculated by the percentage (%) of monthly salary as the basis for payment of social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease from time to time as prescribed by the State.

4. Amount of arrears

4.1. The total amount of arrears is equal to the total amount of social insurance, health insurance, unemployment insurance, labor accident insurance, occupational disease insurance and interest.

4.2. The amount of interest collected on social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease is calculated as follows:

 In there:

Ltt: interest arrears;

v: number of months of missed payment in year j that must be collected;

y: number of years to collect arrears;

Pttij: Amount of arrears for social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease of month i in year j;

Nij: payment evasion period calculated by the number of months from month of payment evasion i of year j

to the month preceding the month in which arrears are collected, according to the following formula:

New = (T0 - Tij) - 1 (4)

In there:

T0: month of calculating arrears (according to the calendar);

Tij: month in which the payable amount Pttij arises (calculated according to the calendar);

kj:[1] interest rate for calculating interest arrears (%)

- For arrears of compulsory social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance at Point 1.1, Clause 1 of this Article with a period of evasion of payment before January 1, 2016, it will be calculated according to the applicable monthly late payment interest rate. for 2016; The payment evasion period from January 1, 2016 onwards will be calculated according to the monthly late payment interest rate applicable to each year.

- For arrears of compulsory social insurance at Point 1.2 and arrears of compulsory social insurance, unemployment insurance, occupational accident and occupational disease insurance at Point 1.3, Clause 1 of this Article, kj is calculated by the average social insurance fund investment interest rate of the year immediately preceding the year. arrears calculation.

Example 16: Enterprise M avoids paying social insurance for its employees; In May 2016, the social insurance agency discovered and collected social insurance for Enterprise M. The evolution of the amount of social insurance payment evasion that must be collected and the amount of interest arrears are according to the following table:

(Unit: VND)

In case in May 2016, Enterprise M does not pay the social insurance arrears of 245,000,000 VND and interest of 32,003,250 VND, then in June 2016, in addition to still having to pay the full amount of social insurance arrears (245,000 VND), 000 VND) and interest (32,003,250 VND), social insurance, health insurance, unemployment insurance, labor accident insurance, occupational diseases arising in June 2016 and late payment interest and late payment interest (if any) according to the provisions of Point 4.1 Clause 4, Enterprise M also has to pay late payment interest calculated on the late payment of social insurance premium of 2,609,250 VND (245,000,000 VND x 1.065%).

4. When updating arrears data according to the provisions of Clause 1, Article 33b, collection officers check and compare with data on settlement of one-time social insurance and national unemployment insurance, in case the arrears collection period coincides with the payment period. receiving unemployment benefits or having a one-year break from work that has already enjoyed one-time social insurance, sign Form C19-TS and send it to the Social Insurance Policy Department/Group.

APPENDIX 02: TYPES OF DOCUMENTS AS A BASIS FOR ESTABLISHING THE LIST OF ARRAY COLLECTION OF Social Insurance, Health Insurance, and Unemployment Insurance
(Issued together with Decision No.  490/QD-BHXH  dated March 28, 2023 of Vietnam Social Insurance)

See  Appendix attached to Decision 490/QD-BHXH dated March 28, 2023 of Vietnam Social Insurance

2. Salary payment table (or salary and wage statement if paid via ATM) corresponding to the collection period.

3. Other types: Explanatory documents, explanations ...., or documents related to product contracting, work contracting, ..... (if any).