Dear Social Security Offices of centrally-affiliated cities or provinces,

In order to collect unemployment insurance contributions on the predetermined schedule from January 1, 2009 under the provisions of the Government's Decree No. 127/2008/NĐ-CP dated December 12, 2008 on providing instructions on the implementation of several articles of the Social Insurance Law on unemployment insurance, while looking forward to receiving the guiding Circular from Ministries and regulatory agencies, the Vietnam Social Security hereby provide the following temporary instructions:    

1. Entities eligible for unemployment insurance; contribution level, salary, wage paid for unemployment insurance contribution.

a. Entities eligible for unemployment insurance are employees and employers stipulated by Article 2, Article 3 and Clause 4 Article 41 of the Government's Decree No. 127/2008/NĐ-CP dated December 12, 2008 on providing specific regulations and guidance on implementation of several articles of the Social Insurance Law on unemployment insurance (hereinafter referred to as the Decree No. 127/2008/NĐ-CP).   

b. Unemployment insurance contribution level

Unemployment insurance contribution level at which employers or employees must pay in accordance with regulations laid down in Clause 1, 2 Article 25 of the Decree No. 127/2008/NĐ-CP.

c. Salary, wage paid for monthly unemployment insurance contribution shall be governed by regulations laid down in Article 27 of the Decree No. 127/2008/NĐ-CP.

Salary or wage of employees paid in a foreign currency shall be converted into Vietnamese dong to calculate the unemployment insurance contribution in the first half and second half of the year on the basis of the average rate published on the inter-bank foreign exchange market by the State Bank of Vietnam on January 2 and July 1 respectively. As for any foreign currency of which the average inter-bank rate is not published by the State Bank, the cross rate of Vietnamese dong versus that foreign currency shall apply to the imposition of import duty which is published by the State Bank. 

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On a monthly basis, an employer must set aside 1% of the salary and wage fund to pay employees holding unemployment insurance policies for their unemployment insurance contributions, and concurrently deduct 1% of salary, wage of employees holding unemployment insurance policies to pay for unemployment insurance contributions, both of which shall be paid concurrently with social and health insurance contributions and deposited in the collection-only special account of the social security office opened at a bank or a state treasury. 

If an employer has paid the social and health insurance contribution at a specific locality, payment of unemployment insurance contribution must be made at this locality as well.

If an employer is governed by the Ministry of National Defense, the Ministry of Public Security and the Government Cipher Committee, unemployment insurance contribution shall be paid at the Social Security Office of the Ministry of National Defense, the Ministry of Public Security and the Government Cipher Committee.    The Social Security Office of the Ministry of National Defense, the Ministry of Public Security and the Government Cipher Committee shall transfer monthly unemployment insurance contributions to the collection-only special account of the Vietnam Social Security opened at the central State Treasury. 

- In case the employer or employee pays unemployment insurance contribution in cash, the Social Security Office must provide instructions for them to deposit this sum into the collection-only special account of the Social Security Office. If the employer or employee pays unemployment insurance contributions directly at the Social Security Office, the Social Security Office must deposit such cash amount into the collection-only special account of the Social Security Office within 3 working days at the latest.

- The employee has signed the employment contract with different pay scales, (s)he is entitled to select one employment contract with a specific pay scale to pay unemployment insurance contribution.   This employment contract shall be considered the contract which serves as the basis for paying social and health insurance contributions.

- If an employee has been sent to participate in training, internship or research programs or to take a healthcare service nationwide or abroad but is still paid salary or wage by the employer, then the employer and employee are required to continue to pay the unemployment insurance contribution.  

3. Procedure for payment of unemployment insurance payment

a. The employer makes 02 copies of the list of employees participating in unemployment insurance program by completing the attached form No. 02a-TBH submitted to the Social Security Office.

b. When there is any increase or decrease in the number of employees or any change to the basis for paying unemployment insurance contribution; or the employer moves to other provinces; the legal status is changed or ownership is transferred; the employer's company is merged or dissolved, declared bankrupt in accordance with laws, all of these events must be declared, documented to make adjustment to application submitted to the Social Security Office prior to the 20^th day of each month, including the following actions to be taken: 

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- Completing the attached form No. 03a-TBH only if the number of employees is decreased, or salary, unemployment insurance contribution level is adjusted; 

- Submitting relevant documents, records of the employer or employee applying for unemployment insurance.

c. The Social Security Office shall receive application; check, verify and determine the number of employees, contribution level, amount of compulsory social, health and unemployment contribution; complete all necessary documentation in order for the employer to proceed to pay their statutory insurance contribution.

4. Implementation

a. Social Security Offices of centrally-affiliated cities or provinces:

Carry out the delegation of authority to manage the collection of unemployment insurance contribution in conformity with the current delegated authority to manage the collection of compulsory social and health insurance contributions;

Provide guidance for the employer within their delegated authority to compile the list of employees participating in the compulsory social and health insurance and unemployment insurance program by completing the form No. 02a-TBH and carry out the payment of unemployment insurance contribution as from January 1, 2009;

b. Collection division, information center and other relevant affiliates must upgrade the software of compulsory social, health insurance contribution management through SMS to deal with a lot of collection orders at the same time as well as promptly apply it nationwide in the first quarter of 2009.   

In the course of implementation, if there is any difficulty that may arise, the Vietnam Social Security must be promptly notified to conduct their research and provide instructions,

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PP. THE DIRECTOR GENERAL
THE DEPUTY DIRECTOR GENERAL




Nguyen Dinh Khuong

FORM 03A-TBH

The company’s name

The company’s code:

Address:

No.:………Date:…………

LIST OF THE ADJUSTED NUMBER OF EMPLOYEES AND ADJUSTED SOCIAL AND HEALTH INSURANCE CONTRIBUTION LEVEL

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No.

Full name

Social Insurance Record No.

Birth date

Salary and allowances

Time

Additional payment rate

Note

Salary, wage

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Salary, wage

Allowance

From month

To month

Title

Extra-seniority

Teaching seniority

Regional allowance

Title

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Job seniority

Regional allowance

1

2

3

4

5

6

7

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9

10

11

12

13

14

15

16

17

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Item

Social insurance

Health insurance

Unemployment insurance

Increase

Decrease

Increase

Decrease

Increase

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1. The number of employees

2. Salary fund

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3. Total contribution amount

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Adjustment to total contribution amount

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Date:………….........

Collection officer

Collection supervisor

Reported by

THE EMPLOYER

Note: The form No. 03a-TBH shall be submitted only when the employer’s company makes any adjustment to the number of employees, salary and social, health and unemployment insurance contributions;

FORM 02A-TBH

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The company’s code:

Address:

No.:………Date:……….

LIST OF EMPLOYEES PARTICIPATING IN SI, HI AND UI PROGRAMS

(Issued together with the Decision No. 1333/QĐ-BHXH of the Vietnam Social Security dated February 21, 2008)

No.

Full name

Social Insurance Record No.

Health insurance card

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Female

(x)

ID Card No.

Address

Registration of initial health service provider

Salary, wage

Allowance

Unemployment insurance contribution

(x)

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Note

Province

Hospital

Title

Extra-seniority

Job seniority

Regional allowance

1

2

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4

5

6

7

8

9

10

11

12

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14

15

16

17

18

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GENERAL SUMMARY

- No. of social insurance record issued:………, from No.:………to No.:….. 

Increase

SI

HI

UI

1. The Number of employees

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2. Management staff

3. Total contribution amount

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4. Adjustment to the total contribution amount

- The number of health insurance cards:………, out of which the number of cards issued outside of the province:………….

- Health insurance cards shall be valid from date:………………to date:…………..

Date:………….........

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Collection officer

Collection supervisor

Reported by

THE EMPLOYER

Note: The form No. 02a-TBH shall be submitted only when the employer or employee makes the initial registration of social, health and unemployment insurance, or when there is any increase in the number of employees in order to issue health insurance cards or social insurance books;

- At the column 16, the mark (x) shall be attached to those eligible to participate in the unemployment insurance program.

Công văn số 18/BHXH-BT về việc hướng dẫn thực hiện tạm thời thu bảo hiểm thất nghiệp từ ngày 01/01/2009 theo quy định tại Nghị định số 127/2008/NĐ-CP ngày 12/12/2008 của Chính phủ do Bảo hiểm Xã hội Việt Nam ban hành