To: Employers in Ho Chi Minh city.

Pursuant to the Law on Social Security No. 58/2014/QH13; the Law on Health Insurance No. 25/2008/QH12; the Law on Health Insurance that amends and supplements certain articles of the Law on Health Insurance No. 46/2014/QH13; the Law on Employment No. 38/2013/QH13.

Pursuant to the Government's Decree No. 115/2015/ND-CP dated November 11, 2015 elaborating on certain articles of the Law on Social Security on compulsory social insurance; the Prime Minister’s Decision No. 60/2015/QD-TTg dated November 27, 2015 on the mechanism for financial management with respect to social insurance (SI), health insurance (HI) and unemployment insurance (UI) and SI, HI and UI management costs.

Pursuant to the Decision No. 959/QD-BHXH dated September 9, 2015 of the General Director of Vietnam Social Security issuing regulations on management of collection of SI, HI and UI contributions; the Decision No. 1559/QD-BHXH dated December 25, 2015 of the General Director of Vietnam Social Security amending and supplementing certain articles of the regulations on electronic transactions for implementation of procedures for SI, HI and UI participation; issuance of SI booklets and HI cards as an attachment to the Decision No. 528/QD-BHXH dated April 14, 2015 of the General Director of Vietnam Social Security.

Ho Chi Minh city’s Social Security hereby provides guidance on certain regulations on management of collection of SI, HI and UI contributions; issuance of SI booklets and HI cards with respect to enterprises, entities, organizations or individuals hiring employees (hereinafter referred to as entity), all of whom participate in SI, HI and UI, as follows:

I. Collection management

1. Delegation of collection management authority

Newly-established entities register their first SI, HI and UI participation with Social Security of urban/rural districts (hereinafter referred to as district-level Social Security) where their offices are located.

...

...

...

2. SI, HI and UI contribution rate

- Monthly SI contribution rate equals 26% of the monthly pay rate, including 8% paid by the employee and 18% by the employer.

The monthly rate of SI contribution made by persons working part-time at wards or communes to the pension and death benefit package is equal to 22% of the base pay rate, including 8% paid by the employee and 14% paid by the employer.

- The monthly HI contribution rate equals 4.5% of the monthly pay rate, including 1.5% paid by the employee and 3% by the employer.

- The monthly HI contribution rate equals 3% of the monthly pay rate, including 1% paid by the employee, 1% paid by the employer and 1% paid by the state budget.

Note: From January 1, 2016 entities do not retain 2% of the pay rate in the month of SI contribution to pay employees qualifying for illness, paternity and health recovery benefits, etc. After entities send relevant evidencing documents, the Social Security will pay such retained rate to employees directly.

3. The monthly pay based on which SI, HI and UI contributions are made

3.1. From January 1, 2016 to December 31, 2017, the monthly pay based on which SI, Hi and UI contributions are made is defined as the rate of pay and allowance referred to in Clause 1 and Point a Clause 2 Article 4 of the Circular No. 47/2015/TT-BLDTBXH dated November 16, 2015 of the Ministry of Labor, War Invalids and Social Affairs providing guidance on implementation of certain articles of employment contracts, labor disciplines and material responsibilities of the Government’s Decree No. 05/2015/ND-CP dated January 12, 2015 specifying and guiding implementation of certain provisions of the Labor Code (hereinafter referred to as Circular No. 47/2015/TT-BLDTBXH).

Allowance referred to in Point a Clause 2 Article 4 of the Circular No. 47/2015/TT-BLDTBXH is defined as a salary-based premium compensating for such factors as labor conditions, complicated nature of work, living conditions and level of attraction of employees that has not been taken into account or has not been fully taken into account, e.g. employment position or title allowance; responsibility allowance; allowance paid to those working in arduous and hazardous conditions; seniority allowance; region-specific allowance; movement allowance; encouragement allowance and other equivalent.

...

...

...

3.3. The monthly pay rate based on which SI, HI and UI contributions are made does not comprise other benefit and compensatory packages such as bonus referred to in Article 103 of the Labor Code, and reward for creativity; mid-shift meal allowance; mileage, phone, travel, accommodation, child parenting and care allowance; benefit for death and marriage of employee's relative, employee’s birthday celebration, subsidy for employees facing hardship due to occupational accidents and diseases, and other allowances or benefits specified in separate items in employment contracts under Clause 11 Article 4 of the Government’s Decree No. 05/2015/ND-CP dated January 12, 2015 elaborating and providing guidance on implementation of certain provisions of the Labor Code.

3.4. The monthly pay rate based on which SI, HI and UI contributions are made by corporate managers entitled to salaries or wages referred to in Point dd Clause 1 Article 2 of the Decree No. 115/2015/ND-CP is defined as the pay decided by an enterprise, except for full-time officers working in state-owned single-member limited liability companies.

The monthly pay rate based on which SI, HI and UI contributions are made by managers of cooperatives entitled to salaries or wages referred to in Point dd Clause 1 Article 2 of the Decree No. 115/2015/ND-CP is defined as the pay decided by the members’ general meeting.

3.5. The monthly pay rate based on which SI, HI and UI contributions are made by persons representing state capital that work part-time at economic incorporations, general companies and state enterprises after equitization; multiple-member limited liability companies (hereinafter referred to as corporation, general company or company) is defined as the payroll determined under the pay scheme of the organization or entity where an employee works before being designated as a state capital representative.

The monthly pay rate based on which SI, HI and UI contributions are made by state capital representatives that work full-time at economic incorporations, general companies and companies is defined as the payroll determined under the pay scheme decided by these entities.

3.6. During the period when an employee takes a leave from work under labor laws and is entitled to salaries or wages, that employee and his/her employer shall pay SI, HI and UI contributions based on the rate of pay that that employee is allowed to receive during such leave.

3.7. If the monthly pay rate based on which SI and HI contributions are made is greater than the rate equaling 20 months’ base pay, it shall be determined as 20 months' base pay rate. If the monthly pay rate based on which UI contribution is made is greater than the rate equaling 20 months’ region-specific base pay, it shall be determined as 20 months' region-specific base pay rate.

4. Social security contribution method

Not later than the end date every month, entities shall set aside funds to pay compulsory SI contribution from the monthly payroll of employees participating in the SI plan and withhold a prescribed rate of monthly pay of each employee based on which the compulsory SI contribution is made, and calculate the aggregate which is then deposited in the collection account of the Social Security opened at a bank or the State Treasury.

...

...

...

5. Interest on late and deferred payment of Social Security contributions

The amount of interest collected from an entity having a payment which is at least 30 days late shall be 2 times as much as the interbank interest rate on deposits having 9-month maturities, quoted by the State Bank of Vietnam on its website in the preceding year, which is multiplied by the amount and time of deferred payment. Where there is no interbank interest rate on deposits having 9-month term deposits, the interest rate on deposits having the preceding maturity of less than 9 months shall be applied.

If evasion, deferral or appropriation of SI and UI contribution occurs at least 30 days, the monetary amount to be collected shall be 2 times as much as the average interest rate on investment in the SI and UI scheme in the preceding year which is multiplied by the amount and time of deferred payment.

If SI contributions are collected 6 months after the date of grant of the decision on an increasing adjustment to the monthly pay rate as the basis for SI contribution of employees, or when employees terminate their overseas employment contract, the amount of collection of SI contributions shall encompass the prescribed amount of compulsory SI contribution and the interest accrued thereon.

The interest calculation formula shall be subject to Article 41 and Article 42 of the Decision No. 959/QD-BHXH.

The Social Security shall automatically calculate the late payment interest and record it in the Notification of results of SI, HI and UI contributions (Form No. C12-TS).

6. Regulations on management of time of SI, HI and UI contribution:

6.1. Employees having at least 2 employment contracts with different entities shall be bound to make their SI and UI contributions under the first contract and make their HI contribution under the employment contract in which the pay rate is highest amongst the others.

6.2. Employees who do not work and receive salaries or wages for a period of at least 14 working days per month (in case of the working regime of 26 days a month), the SI contribution shall not be required. This period of time shall not be taken into account to determine entitlement to SI benefits, except for paternity leaves.

...

...

...

6.3. Employees taking sick leaves for at least 14 days per month in accordance with laws in force on social security, SI, HI and UI contributions shall not be required, but they may be entitled to HI covers and such leave time shall not be accepted as the time of SI and UI contributions.

6.4. The paternity leave of at least 14 working days per month which is taken into account as the time of SI contribution as prescribed in Clause 2 Article 39 of the Law on Social Security shall be subject to the following instructions:

a) If the employment contract expires within the time when employees take paternity leaves, the period from the beginning of paternity leave to the expiry date of employment contract shall be recorded as the time of SI contribution and the time of employee’s paternity leave following the expiry date of employment contract shall not be assumed as the time of SI contribution.

b) The time of entitlement to paternity leave of employees terminating their (public) employment contract or resigning from their work before childbirth or adoption of a child under 6 months of age, which is provided in Clause 4 Article 31 of the Law on Social Security, shall not be assumed as the time of SI contribution.

c) Where female employees resume work before the prescribed paternity leave deadline, the time of entitlement to paternity leave from absence from work to resumption of work prior to the prescribed deadline shall be assumed as the time of SI contribution. Female employees shall be entitled to paternity benefits for the period from resumption of work before the prescribed deadline to the predetermined deadline for paternity leave as provided in Clause 1 or Clause 3 Article 34 of the Law on Social Security, but these employees and their employers shall be bound to pay SI and HI contributions.

d) Where the father or the person directly taking care of a child, the mother hiring a surrogate, the father hiring a surrogate, or the person directly taking care of a child born via surrogacy, who is entitled to paternity leaves, does not take time off from work, he/she and his/her employer shall be obliged to pay SI and HI contributions.

II. Regulations on issuance of SI booklets and HI cards

1. Employees participating in the SI plan without receiving SI booklets shall be responsible for filling in the Information Sheet intended for provision and modification of information of SI and HI participants (Form No. TK1-TS), declaring all required information and shall bear legal liability to provided information in order to be eligible to receive SI booklets.

2. Each employee shall receive only one SI booklet with an exclusive identity number during the entire process of his/her participation to keep track of SI and UI contribution and benefit payment in accordance with laws. Where an employee receives multiple booklets, he/she shall be required to hand in them at his/her current employer unit to implement procedures for booklet combination. If the time of contribution specified on these booklets is the same, the monetary amount generated from such situation shall be paid to that employee by such employer unit.

...

...

...

4. From February 1, 2016, the cover page and loose information pages of the booklet shall be printed according to the SI Booklet Template given in the Decision No. 1035/QD-BHXH dated October 1, 2015 of the Vietnam Social Security.

5. Employees shall have the burden of carefully keeping SI booklets in accordance with the 2014 Law on Social Security. After the Social Security hands over loose information pages containing information about the SI and UI contribution process till 2015 to employer units, these employer units shall be responsible for handing out SI booklets (including SI booklet cover page and loose pages, or SI booklet and loose SI booklet pages) to employees.

6. If employees were off from work from December 12, 2015 or earlier without taking their SI booklets back, entities shall hand in their SI booklets at the Social Security for safekeeping purposes. Upon the employee's request for taking SI booklet back, the Social Security shall return SI booklets to employees.

7. Where employees have been entitled to the one-off payment of SI benefit but their time of UI contribution for which they have not received UI benefits yet is left, the Social Security of a urban/rural district where claims for the one-off payment of SI benefit are processed shall re-issue and close SI booklets for such time and re-use the pre-existing booklet number.

8. If employees currently entitled to unemployment benefits have their entitlement terminated, or have already been paid unemployment benefits but have some months for which UI benefit has not been paid, the time of UI contribution for which UI benefit has not been paid yet shall be retained.

9. Entities moving their offices, closing, dissolving their business or going bankrupt shall be obliged to pay SI, HI and UI contributions in full for employees till the date of relocation, business closure, dissolution and bankruptcy as the bases for closing of SI booklet for the purpose of payment of insurance benefits to employees.

10. Entities owing SI and UI contributions shall be noted and verified.

10.1. Where entities that are filing for bankruptcy or business dissolution in accordance with laws owe SI, HI and UI contributions and their employees work for other entities, the Social Security shall close their booklet till the time of the former's payment of SI contribution so that employees can continue to participate in the SI plan at the latter. After recovering the former’s debts, the Social Security shall close the booklet in which the time of SI contribution is supplemented for employees.

10.2. If entities face extreme business difficulties due to employees’ resignation, they shall be obliged to pay SI, HI and UI contributions and late payment interest for employees in full till the date of their resignation, and pay the minimum amount of supplementary contribution equaling the amount of HI contribution debt (4.5%) and the short-term amount of debt to the SI plan (4%) to assure interests of other employees still working for them, based on which the Social Security shall close the booklet for resigned employees till the date of resignation.

...

...

...

III. Regulations on issuance and management of HI cards

1. Duration of HI card

1.1. Duration of HI cards held by public officers, public servants and public employees who receive salaries paid by the state budget shall be less than 3 years, start from the first day of the HI contribution month and end on December 31 in the second year following the card issuance year.

1.2. Duration of HI cards held by others shall be less than 1 year, start from the first day of the HI contribution month and end on December 31 of the HI contribution year.

2. Issuance of HI cards

2.1. Each person shall be awarded only one HI card. Where a person is classified into multiple groups of persons eligible for participating in the HI plan, he/she shall pay HI contribution in conformity with requirements applied to the first group that he/she belongs to in order of groups referred to in Article 1 of the Joint Circular No. 41/2014/TTLT-BYT-BTC dated November 24, 2014 of the Ministry of Health and the Ministry of Finance.

2.2. If entities fulfilling obligations to pay SI, HI and UI contributions till the month preceding the expiry month, apply for an extension, the Social Security shall award them an extension immediately following the preexisting duration.

2.3. Where entities owing SI debts for the period of at least 2 months make the written request for payment of all HI debts and HI contributions measured based on the duration of HI cards, the Social Security shall grant an extension.

2.4. The new HI card shall have the specified duration that starts from the first day of submission of application for HI card in accordance with regulations in force and ends on the expiry date of all HI cards in the entire entity.

...

...

...

2.6. Persons entitled to sick and paternity leaves shall continue to use existing HI cards and shall not be allowed to replace their HI cards.

3. The primary healthcare establishment shall be clearly printed on HI cards.

3.1. HI participants who permanently or temporarily reside or work in provinces or cities shall obtain registration for HI-covered healthcare services provided by commune-level, district-level or equivalent-level healthcare establishments; the Social Security shall publish certain provincial-level or central-level healthcare establishments on the website http://bhxhtphcm.gov.vn/.

3.2. HI participants may change their primary healthcare establishment within 10 days of the first month of each quarter.

4. Withdrawal of HI cards

4.1. Unexpired HI cards of employees who have resigned from work or moved to other entities shall be withdrawn by entities (except if these employees are dead or have their claims for monthly retirement, occupational accident and disease benefits processed) to return them to the Social Security before the 1^st day of the withdrawal month. After such deadline, entities shall be liable for the remaining value.

4.2. Where the application for extension is accepted and then the entity makes a decreasing adjustment to the number of their employees, that entity shall be responsible for returning cards issued to resigned employees to the Social Security within 2 working days of receipt of HI cards by post. After such deadline, entities shall be liable for the remaining value.

4.3. Return of HI cards reissued due to loss shall not be accepted by the Social Security if employees holding these cards are resigned from work (payment of the remaining value is required).

4.4. Once entities inform a reduction in the number of HI participants by electronic means within a month, the Social Security shall temporarily increase the whole value of HI cards; these entities shall hold back HI cards held by those whose HI contributions have been suspended for a month (once a month or where such suspension arises) to send them to the Social Security by post; and then the Social Security shall decrease the HI card value in proportion to the time of such increase after receipt of notification of reduction. Entities shall be committed to withdrawing HI cards from the date of employee’s suspension of participation and assuming responsibility for paying healthcare costs (if any) of employees that may be incurred from the first day of the month when a reduction is made.

...

...

...

IV. SI, HI and UI participation forms

1. Declaration sheet for provision and modification of information of SI and HI participants (Form No. TK1-TS).

1.1. Purposes: Employees declare relevant information in case of first registration or information modification.

1.2. Bases: Employees provide information based on their ID cards (or birth certificates or family records, etc.) and original documents such as CVs and employment contracts, etc. After completion of declaration, participants shall sign and write their full name.

- In case of any change in civil registration information (e.g. full name, date of birth) already printed in SI booklets and HI cards, entities where employees are working must give their certification.

2. Declaration sheet for provision and modification of information of SI and HI participating entities (Form No. TK3-TS).

2.1. Purposes: It is intended for declaration and modification of information by entities participating in SI, HI and UI plans. 

2.2. Bases: Entities shall provide information according to the Establishment Decision or the Business Registration Certificate, TIN certificate and other relevant documents.

- In case of any change made to entities participating in SI, HI and UI plans, entities shall be required to fill in data fields such as the identity number and [01], [11], [12];

...

...

...

- After completion of declaration, heads of entities shall sign, write full name and bear their seals.

3. List of employees participating in SI, HI and UI plans (Form No. D02-TS)

3.1. Purposes: It is intended for entities' declaration of employees and salaries which are bases for participation in SI, HI and UI plans; modification of SI, HI and UI contributions and application for SI booklets and HI cards granted to their employees.

3.2. Bases: Entities shall consult the Form No. TK1-TS; (public) employment contract, recruitment decision and job offer; decision on salary promotion, secondment and other documents related to preparation of the list of employees participating in SI, HI and UI plans (Form No. D02-TS)

- Entities are required to number the lists if they compile multiple lists.

- Entities are required to fully and exactly declare salaries as bases for SI, HI and UI contributions of specific employees as per laws and bear responsibility for preparation and storage of documents on SI, HI and UI participation. 

4. Notification of results of SI, HI and UI contributions (Form No. C12-TS)

4.1. Purposes: It is intended for informing results of SI, HI and UI contributions in detail with respect to entities participating in SI, HI and UI plans.

4.2. Bases: The Social Security shall consult the data given in the Form No. D02-TS, D02a-TS, and the Form No. C12-TS in the preceding month, the data recorded in the collection management software and documents evidencing payments within a month at entities to prepare the Notification of results of SI, HI and UI contributions (Form No. C12-TS)

...

...

...

+ If entities do not owe SI and UI debts, certification that SI and UI contributions for employees last till end of the notifying month shall be given

+ If entities owe SI and UI debts, certification of the time of SI and UI contributions for employees in proportion to the amount that entities pay for SI contribution shall be given.

(Enclosing herewith forms or templates).

PP. THE DIRECTOR
THE DEPUTY DIRECTOR




Nguyen Thi Thu

...

...

...

(Issued together with the Decision No. 959/QD-BHXH dated September 9, 2015 of the Vietnam Social Security)

THE VIETNAM SOCIAL SECURITY
-------

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

DECLARATION SHEET FOR PROVISION AND MODIFICATION OF INFORMATION OF SI AND HI PARTICIPANTS

[01] Full name (written in block capitals): ………………………………………………………

[02]. Identity number: ………………………………………………………………………………

[03]. Date of birth: ……………. [04]. Gender: ………………[05]. Nationality:……….

[06]. Place of issue of birth certificate: [06.1]. Commune (ward or townlet)…………………………………..

[06.2]. Urban/rural district (town, provincially-controlled city) …………………………………

...

...

...

[07]. ID card number (Passport No.):……………………………………………………………..

[08]. Residence address: [08.1]. Home, street No., village:…………………………..

[08.2]. Commune (ward, townlet).....................................[08.3] Urban/rural district (town or provincially-controlled city)……………………………..[08.4] Province (city) …………………….

[09]. Contact address: [09.1]. Home, street No., village:……………………………………..

[09.2]. Commune (ward, townlet).....................................[09.3] Urban/rural district (town or provincially-controlled city)……………………………..[09.4] Province (city) …………………….

[10]. Contribution rate: ………………………… [11]. Contribution method: …………………

[12]. Name of the primary healthcare establishment: …………………………………………

[13]. Modifications or recommendations: ………………………………………………………………………………..

........................................................................................................................................

...

...

...

........................................................................................................................................

ENTITIES’ ENDORSEMENT
(entities are required to certify any change of participants in their full name and date of birth)

I undertake that provided information is correct and I am held legally liable for declared information
……….., date (dd/mm/yyyy)…….
Declarant
(Signature and full name)

Form No. TK3-TS

(Issued together with the Decision No. 959/QD-BHXH dated September 9, 2015 of the Vietnam Social Security)

THE VIETNAM SOCIAL SECURITY
-------

...

...

...

DECLARATION SHEET FOR PROVISION AND MODIFICATION OF INFORMATION OF SI AND HI PARTICIPATING ENTITIES

Dear………………………………………………….,

Identity number:……………..

[01]. Vietnamese name: ……………………………………………………………………………

[02]. English name (if any): ………………………………………………………………………..

[03]. Tax identification number:……………………………………………………………………

[04]. Office address:…………………………………………………………………………..

[05]. Business type: …………………………………………………………………………………

[06]. Telephone No.:……………………[07]. Email address: ……………………………….

...

...

...

[08.1]. No.:……………………….. ; [08.2]. Issue place: ………………………………………

[09]. Legal representative’s information:

[09.1]. Full name:…………………………….…………………………………………………….

[09.2]. Date of birth: ……………….[09.3]. Gender:…………………………….  

[09.4]. Nationality:……………………………[09.5]. ID card/Passport No.:…………………..

[10].Other contribution method: [10.1]. Quarterly.    □      [10.2]. Every 6 months    □

[11]. Modifications or recommendations: ………………………………………………………………………………..

..........................................................................................................................................

[12]. Attached documents: …………………………………………………………………….

...

...

...

.........................................................................................................................................

……….., date (dd/mm/yyyy)…….
Head
(Signature and full name)

Entity's name: …………………………..

Identity number:……………………

Address:…………………………….

...

...

...

(Issued together with the Decision No. 959/QD-BHXH dated September 9, 2015 of the Vietnam Social Security)

LIST OF EMPLOYEES PARTICIPATING IN SI, HI AND UI PLANS

No.:……….., (mm/yyyy)……….

No.

Full name

Identity number

Professional rank, title and workplace

Salary

...

...

...

To (mm/yyyy)

Note

Pay coefficient / rate

Allowance

Title

Extra-seniority (%)

...

...

...

Salary-related allowance

Other supplementary amounts

A

B

C

...

...

...

2

3

4

5

6

7

8

9

10

...

...

...

I

Increasing

...

...

...

I.1

Employee

...

...

...

...

...

...

...

...

...

...

...

...

I.2

Salary

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

...

II

Decreasing

...

...

...

II.1

Employee

...

...

...

...

...

...

...

...

...

II.2

Salary

...

...

...

...

...

...

...

...

...

Aggregation

...

...

...

...

...

...

...

...

...

Total number of SI booklets to be issued:……………..

Total number of HI cards to be issued: ……………….

Prepared by
Signature and full name

Date (dd/mm/yyyy)…….
Entity
Signature, full name and seal

THE VIETNAM SOCIAL SECURITY
-------

Form No. C12-TS

(Issued together with the Decision No. 959/QD-BHXH dated September 9, 2015 of the Vietnam Social Security)

...

...

...

NOTIFICATION OF RESULTS OF SI, HI AND UI CONTRIBUTIONS

(mm/yyyy)……………

Dear………………………………………………….,

Address: ……………………………………………………………………………………………

Social Security: ……………………………………………………………………………………

Address: ……………………………………………………………………………………………

Telephone No.:                                   Account No:                                 Opened at:

Results of SI, HI and UI contributions are notified as follows:

No.

...

...

...

SI

HI

UI

TOTAL

A

B

1

2

3

...

...

...

A

Carried forward from the previous period

1

Number of employees

...

...

...

2

Contribution payable

2.1

...

...

...

2.2

Deficit

...

...

...

3

Interest on the deficit

B

Changes arising within the period

...

...

...

1

Number of employees

1.1

...

...

...

1.2

Decreasing

...

...

...

2

Contribution payable

2.1

Increasing

...

...

...

2.2

Decreasing

3

...

...

...

3.1

Increasing

...

...

...

Including: contributions paid in the previous year

3.2

Decreasing

...

...

...

Including: Contributions paid in the previous year

4

...

...

...

4.1

Amount on which interest is charged

...

...

...

4.2

Ratio of interest charged

4.3

Total interest

...

...

...

5

2% of compulsory SI contributions to be retained

C

...

...

...

1

Actual payment amount

...

...

...

+ Payment order No.../…/…

Including the interest amount

...

...

...

+ Payment order No.../…/…

...

...

...

2

2% of collection to be recorded

...

...

...

D

Brought over in the succeeding period

1

Number of employees

...

...

...

2

Contribution payable

2.1

...

...

...

2.2

Deficit

...

...

...

3

Interest on the deficit

a) Results of the entity’s compulsory SI contribution for …..employees till the end of month/year………

b) Results of the entity’s UI contribution for …..employees till the end of month/year………

c) Total minimum amount is VND…………… and such amount must be paid to the Social Security prior to (date)...........

...

...

...

Collecting officer
(Signature and full name)

……….., date (dd/mm/yyyy)…….
Director
(Signature, full name and seal)

Công văn 212/BHXH-QLT năm 2016 hướng dẫn nghiệp vụ quản lý thu và quy định cấp sổ bảo hiểm xã hội, thẻ bảo hiểm y tế do Bảo hiểm xã hội thành phố Hồ Chí Minh ban hành