For units that owe money or do not pay the full amount of social insurance, health insurance, unemployment insurance, and occupational accident and occupational disease insurance in the month, the collected amount (already paid social insurance, health insurance, unemployment insurance, and occupational accident and occupational disease insurance) will be allocated to the social insurance and health insurance funds. , What is the order of unemployment insurance, occupational accident and occupational disease insurance?
Pursuant to Clause 2, Article 56 of Decision 505/QD-BHXH amending and supplementing the collection process according to Decision 595/QD-BHXH stipulates:
Based on documents of daily payment of social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance of the unit, labor, war invalids and social insurance agency, financial agency, and participants (including recording the payment amount). Health insurance of health insurance participants is guaranteed by the central budget and the social insurance and unemployment insurance fund); Immediately distribute the collected amount of social insurance, health insurance, unemployment insurance, labor accident insurance, occupational disease insurance and late payment interest to each participant (Form C83a-TS) in the following order:
- Allocate money to employees who are eligible to receive social insurance or terminate labor contracts or employment contracts (including social insurance, health insurance, unemployment insurance, labor accident insurance, occupational disease insurance and late payment interest) to promptly resolve social insurance and unemployment insurance regimes. Occupational accident and occupational disease insurance for employees according to the provisions of law (if any);
- The remaining amount is accounted for in the following order:
+ Collect the full amount of money to be paid into the health insurance fund and interest on late payment or evasion of health insurance payment (if any);
+ Collect the full amount of money to be paid into the unemployment insurance fund and interest on penalties for late payment or evasion of unemployment insurance payment (if any);
+ Collect the full amount of money to be paid into the occupational accident and occupational disease insurance fund and interest on late payment or evasion of payment of occupational accident and occupational disease insurance (if any);
+ Collect payments to the social insurance fund (sickness, maternity, retirement and death) and interest on late payment and evasion of social insurance payment (if any).
+ In case the contribution amount is not enough to allocate to the above funds, distribute it evenly according to the proportion of receivables in Form C69a-TS.
