The Decision 60/2015/qd-Ttg Dated: Financial Management Mechanism Of Social Insurance, Health Insurance, Unemployment Insurance And The Cost Of Management Of Social Insurance, Health Insurance, Unemployment Insurance

Original Language Title: Quyết định 60/2015/QĐ-TTg: Cơ chế quản lý tài chính về bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp và chi phí quản lý bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp

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The DECISION of the financial management of social insurance, health insurance, unemployment insurance and the cost of management of social insurance, health insurance, unemployment insurance _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on social insurance on November 20, 2014;
Pursuant to the law on employment of November 16, 2013;
Pursuant to the law on health insurance of 14 November 2008 and the law amending and supplementing some articles of the law on medical insurance on June 13, 2014;
According to the recommendation of the Minister of finance, the Prime Minister issued decision mechanism of financial management of social insurance, health insurance, unemployment insurance and the cost of management of social insurance, health insurance, unemployment insurance.
Chapter I GENERAL PROVISIONS article 1. The scope and subjects of application 1. This decision stipulates the financial management of social insurance, health insurance, unemployment insurance and the cost of management of social insurance, health insurance, unemployment insurance.
2. the applicable object includes: a) The subdivisions Vietnam social insurance, social security, defense, social security, the Ministry of public security (hereinafter referred to as the social insurance agency);
b) employment service center, unemployment insurance institutions subordinated to the Ministry of labor, invalids and Social Affairs was assigned the task of receiving records, resolve the unemployment insurance regime and the related tasks of unemployment insurance in accordance with the law on unemployment insurance;
c) Organization, individuals related to the financial management of social insurance, health insurance, unemployment insurance and the cost of management of social insurance, health insurance, unemployment insurance.
Article 2. Open account 1. The social insurance agency in the assigned level estimation of incomes and expenses under the provisions of this decision are to open account at the State Treasury, commercial banks have good operations quality by rating credibility of the State Bank of Vietnam to reflect the revenues, as follows : a) the social insurance agency to collect the money, pay the social insurance, medical insurance, unemployment insurance open non-term deposits account to reflect the private revenues and open non-term deposits account to reflect the pay the private insurance regime. Interest incurred on the account moved to the social insurance of Vietnam to use under the provisions of the law on investment from the Fund of social insurance, health insurance, unemployment insurance;
b) social insurance Vietnam open non-term deposits account to reflect the revenues, spending, social security, medical insurance, unemployment insurance. Interest incurred on the account is used according to the provisions of the law on investment from the Fund of social insurance, health insurance, unemployment insurance;
c) social insurance agency levels, employment service center, unemployment insurance institutions subordinated to the Ministry of labor, invalids and Social Affairs open non-term deposits account to reflect the revenues and expenses of the Fund Manager and the cost of the unit. Interest incurred on the account being used to source additional management costs and the funds of the unit.
2. The Director General of the social insurance number Vietnam account where the deposit account opening, account balance limit deposit, the authority uses non-term deposits account specified in point a of Paragraph 1 of this article applies to the subdivisions of social insurance for Vietnam and the rules for social insurance, Ministry of defence Social insurance, the Ministry of public security after the opinion of the social insurance institutions.
Article 3. Ensure liquidity in addition to open deposit accounts reflect the revenues, as defined in point b of paragraph 1 article 2 of this decision, the social insurance of Vietnam open non-term deposits accounts and maintain the balance on this account often equates to the average spending 1.5 month by total spend on the social insurance mode , medical insurance, unemployment insurance is allocated annually to ensure liquidity and is used only in case the revenues according to schedule but not yet timely focus. Interest incurred on the account is used according to the provisions of the law on investment from the Fund of social insurance, health insurance, unemployment insurance.
Chapter II FINANCIAL MANAGEMENT MECHANISM of SOCIAL INSURANCE, health insurance, UNEMPLOYMENT INSURANCE, article 4. Financial resources 1. Financing by the Vietnam social insurance management include: a) the Social Insurance Fund, including State budget budget granted annually to pay pensions, social insurance support for the beneficiary in the object due to the State budget guarantees;
b Health Insurance Fund);
c) unemployment insurance Fund;
d other financial resources) in accordance with the law.
2. social insurance for Vietnam mission to pay pensions, social insurance support for the beneficiary in the object due to the State budget guarantees, State-level costs paid for by 0.78% of the total amount to pay the social insurance regime (except expenses paid visit to the Executive level of labor potential , medical insurance premiums). The specific costs of each province, city centrally by the General Director of Vietnam's social insurance regulations; in it, the costs for the Organization paid for by 63% of spending by the General Director of Vietnam's social insurance regulations.
Article 5. Estimating, estimation and distribution of incomes and expenses 1. Every year, at the same time rules on estimating the budget of State social insurance, Vietnam General estimation of incomes and expenses of the relevant units, bodies, the Council of social security management through Vietnam and report the Ministry of finance, Ministry of labor, invalids and Social Affairs The Ministry of health, including: a) Currency, social insurance;
b) Currency, health insurance;
c) Currency, unemployment insurance;
d) management costs, social security, medical insurance, unemployment insurance;
DD) investment plan to preserve and increase the social insurance fund, medical insurance, unemployment insurance.
The Ministry of finance, in cooperation with the Ministry of labor, invalids and Social Affairs, the Ministry of health, the Ministry of planning and investment, the general process of the Prime decisions estimation of incomes and expenses for the social insurance of Vietnam. With respect to estimating spending pensions, social insurance support for the beneficiary in the object due to the State budget guarantees, General Finance Ministry on State budget estimation, the Authority decided in accordance with the law on the State budget.
2. within 15 days from the date of receiving the decision handed the Prime Minister's estimation, Vietnam social insurance is responsible for the delivery of completed estimates for the subdivisions of social insurance, the Ministry of defence, the Ministry of public security, social security, the Ministry of labor, invalids and Social Affairs.
3. in case the State issued the policy, changing the mode estimation has been Prime Minister of financial affairs, considering the adjusted estimation for social insurance in Vietnam respectively with adjusted according to the new regime and the Prime report the results.
4. The Minister of Finance issued the form and guide the process of estimating incomes and expenses prescribed in paragraph 1 of this article to make.
Article 6. Focus resources, management and use of revenues 1. The social insurance agency in charge of social insurance, health insurance, unemployment insurance of the objects and move about the Vietnam social insurance to management under the guidance of social insurance in Vietnam.
For collecting health insurance of the objects by the Ministry of defence, the Ministry of public security, social security administration, the Department of Defense, social security, the Ministry of public security is responsible for management, used for the medical examination and treatment for people who join health insurance under the provisions of the law.
2. Upon receipt of the money of the employers, the social insurance agency management direct participants as follows: a) the Currency of social premiums, health insurance, unemployment insurance, including slow close interest as defined in paragraph 3 of this article with respect to workers eligible for social insurance or termination of labor contract , contract work to timely resolve social insurance regime, unemployment insurance for workers under the provisions of the law (if any);
b) balance, accounting currency according to the following order:-Collecting enough money to pay for health insurance and slow interest in medical insurance premiums as defined in point a of Paragraph 3 of this article (if available);
-Collect enough amount of money to pay unemployment insurance and interest slowly the unemployment insurance premiums as defined in point b of Paragraph 3 of this article (if available);
-Social premium Collectors and slow interest in social insurance as defined in point b of Paragraph 3 of this article (if available).
3. The currency slow interest social insurance, medical insurance, unemployment insurance, as follows: a) the slow case of medical insurance premiums from 30 days or more, the amount of interest receivable by 2 times the interest rate term interbank market 9 months by the State Bank of Vietnam announced on the electronic portal of the State Bank of Vietnam in the adjacent computer on the money front, slow time. The case of inter-bank interest rates in advance of adjacent term No 9 shall apply according to the interest rate of the previous term with term of 9 months;
b) case of hiding close, slow close, constitute the money plays, social insurance, unemployment insurance from 30 days or more, the amount of interest receivable by 2 times the interest of investment fund of social insurance, unemployment insurance, the average of the previous year calculated on the amount of adjacent, slow closing time;
c) within a period of 15 days beginning of January every year, the social insurance in Vietnam must have written notice, according to the average interest rate on the average interest rate basis stipulated in points a and b of this Clause submitted to the social insurance agency, the social insurance Department of Defense Social insurance, the Ministry of public security to agree on implementation.
4. slow interest in social insurance, medical insurance, unemployment insurance, social insurance agency, the level of social insurance, the Ministry of national defense, social security, the Ministry of public security to a private settlement with the Vietnam social insurance; Social insurance General and Vietnam as follows:

a) slow interest social insurance premiums are added to retirement, death dog in the social insurance fund;
b) slow interest in medical insurance premiums are added to the Reserve Fund for health insurance to regulate;
c) interest slowly the unemployment insurance premiums are added to the unemployment insurance fund.
5. social insurance in Vietnam are responsible enough and timely transfer the funding needs for the subdivisions of social insurance, the Ministry of defence, the Ministry of public security, social security, the Ministry of labor, invalids and Social Affairs to advance, payment, payment modes for the beneficiary and management costs.
Article 7. Accounting, accounting and settlement report 1. The social insurance fund, the health insurance fund, unemployment insurance funds are managed and used in accordance with the law on social insurance, medical insurance, unemployment insurance; be focused, unified management, publicity, transparency, independent accounting under funds the composition and balance, for each Fund, at the Vietnam social insurance.
2. Number of settlement currency of social premiums, health insurance, unemployment insurance is the amount of food collected, including: the amount of people involved, the amount of the State budget, closing level support and interest is slow to close (if available).
3. the social insurance agency, the level of social insurance, the Ministry of defence, the Ministry of public security, social security, employment services centres, unemployment insurance institutions subordinated to the Ministry of labor, invalids and Social Affairs to perform statistics, accounting in accordance with accounting legislation , statistics; prepare and submit the report to the Agency has the authority to approve, the prescribed assessment.
4. social insurance in Vietnam is responsible for the evaluation, review and finalization of the year for the subdivisions; evaluation and announcement of payment for social insurance, Ministry of Defense, social security, Ministry of public security, Ministry of labor, invalids and Social Affairs; General settlement and reporting in the Management Board of Vietnam through social insurance, Ministry of finance, Ministry of labor, invalids and Social Affairs, the Ministry of health, the Ministry of planning and investment.
5. The Ministry of finance settlement in assessment and evaluation results announcement in settlement for the social insurance budget for Vietnam State budget grants to pay pensions, social insurance support for the beneficiary in the object due to the State budget guarantees.
Chapter III the COST of MANAGEMENT of SOCIAL INSURANCE, health insurance, UNEMPLOYMENT INSURANCE article 8. The level of management costs and sources guaranteeing 1. Cost of management of social insurance, health insurance, unemployment insurance is used to perform the tasks specified in article 3 of this decision and determine the following: a) Genus of the social insurance agency in the levels to be determined according to the number of persons working on the basis of the location of the work and the structure of public servants According to the officials, whether the competent authority for approval in accordance with the law on public servants, officers and norm estimation allocation of regular budget expenditure under the provisions of the authority;
b) often Genera particularity about implementation of social insurance, health insurance, unemployment insurance and the occasional limb are determined on the basis of assigned tasks and costs according to the prescribed regimes;
c) for social insurance, Ministry of Defense, social security, the Ministry of public security: often Genera apparatus due to the defense budget, the Ministry of public security guarantee. Genus regularly for labor contract due to unit heads perform labor contracts under the provisions of the law and perform the tasks of management, implementation of social insurance, health insurance, unemployment insurance in the Ministry of defence, the Ministry of public security under the provisions of this decision by the Vietnam social insurance guarantees.
2. Sources of funding to implement the task of cost management of social insurance, health insurance, unemployment insurance, as follows: a) the cost of management of social insurance are deducted from proceeds of lucrative investment activity from the social insurance fund;
b) management costs health insurance be deducted from account 10 percent of health premiums for the Reserve Fund and the cost of the health insurance fund management;
c) management costs for unemployment insurance are deducted from the unemployment insurance fund.
The level of specific excerpts from the sources specified in this paragraph follow the provisions of the decision of the Prime Minister.
3. In addition to the management fee level assigned under Paragraph 2 of this article, the social insurance agency, the Center for employment services, unemployment insurance institutions subordinated to the Ministry of labor, invalids and Social Affairs also used the following funding sources to implement the tasks defined in article 9 of this decision : a) interest incurred on the account management costs as stipulated in point c paragraph 1 article 2 of this decision;
b) support of the State budget to carry out the task be competent State agencies (if any);
c) support of organizations and individuals in the country and abroad;
d) other legitimate revenues as defined by the law.
4. Management costs of the unemployment insurance service center jobs are assigned to perform the duties of the unemployment insurance under the provisions of the unemployment insurance legislation, be accounted into the unit's career earnings and autonomy of use according to the regulations of the law on the mechanism of autonomous business units.
Article 9. The content and the level of management fees 1. Genus advocacy, policy, common law on social insurance, medical insurance, unemployment insurance: the content and extent of the genus follow the provisions of the law on management, use and settlement guaranteed funding for the work of popular, legal education.
The case of the social insurance agency in collaboration with the relevant organizations, organs perform the task of propagating development, social insurance, health insurance, unemployment insurance, then follow the method of contracting work done professionally, in which spending agreement, requirements for workload the content of the work and the time taken.
2. Spend on training, professional training, professional social insurance, medical insurance, unemployment insurance: the content and extent of the genus follow the provisions of the law on operative mode, a mode in the genus held the Conference for State agencies and business units.
3. the administrative procedures reform Spending on social insurance, medical insurance, unemployment insurance, including: a) the genus build and operate electronic transactions implemented registration procedures involved, social insurance, health insurance, unemployment insurance;
b) Genus apply and maintain the quality management system according to ISO 9001:2008 ISO standards for all activities related to solving administrative procedures regarding social insurance, medical insurance, unemployment insurance: c) Construction Spending and enact the profile template, business processes of the organization implementing the social insurance , medical insurance, unemployment insurance: costs made under the provisions of the law on construction of the legal text.
4. Spent Managing participant, beneficiary social insurance, medical insurance, unemployment insurance, including: a) support for the people's Committee of the communes, wards and towns to make up the list to join local medical insurance (including the cost of printing, copy the document form, and remuneration for the list). Specific annual spending by the Vietnam social insurance notification on the basis of the level of financing was approved by the Prime Minister; the management and use of this budget by the President of the people's committees of communes, wards and towns decide;
b) cost shared social insurance card, health insurance: social insurance General Manager Vietnam issued the process of making the shared social insurance, health insurance card; the content and extent of the genus follow current spending regimes;
c) costs to preserve, archive records of the participants, the beneficiary;
d) for public servants, officers often have to go to the unit of employers, residential to verify, compare the list of participants, the beneficiary, go to the base hospital, healing to health insurance examiner that self-sufficiency by means of individual and not part of the scope of work mode of payment of prescribed fees , shall be supported by equity method amount self-sufficient means (including fuel, vehicle depreciation and parking costs) must not exceed 1 times base salary/person/month. Specific stock levels due to unit heads in the source range management costs are used.
5. Spend the currency regime, pay the social insurance, medical insurance, unemployment insurance, including: a) the cost of collecting voluntary social insurance, medical insurance of the participants according to the household, of students, students who are enrolled in educational institutions in the national education system (including the genus: training, training, remuneration for the agent). Spending by 7% of the amount of participants, with the exception of currency due to the State budget, organization, personal support.
Costs specific to each group of participants and of each province, city centrally by the General Director of Vietnam's social insurance regulations consistent with the actual situation of each locality; in it, the costs for the organisation to do agent by 75% of spending by the General Director of Vietnam's social insurance regulations;
b) costs to pay pensions, allowances, social security, unemployment benefits from social insurance funds, the unemployment insurance fund by 0.78% of the money paid from the Fund components: workers ' compensation insurance, occupational disease, retirement and death dog (except expenses: examination Fee examiner strength; , rehabilitation; preventive support, share the risk of accidents, occupational diseases; career transition assistance for the accident, labor occupational diseases when back to work; medical insurance premiums) and unemployment. The specific costs of each province, central cities and the level of spend on paid agents organisations follow the provisions in paragraph 2 of this decision;
c money transfer costs) paid to the State Treasury, commercial bank;
d) costs of printing, copy documents, forms, announcements, reports;
Genus medical uniform) according to the regulations of the Ministry of health for the health insurance examiners working at the base hospital, healing, level of 2 sets/people/year;

e) support phone rates for some of the titles and location of the work in the insurance industry in Vietnam, in addition to social objects are equipped with landline at home, mobile equipment as defined by law, must not exceed 250,000 VND/person/month. Specific support levels and objects supported by the General Director of the Vietnam social insurance within decision management cost resources are used;
g) genus of the coordinated activities, pay social insurance regimes, medical insurance, unemployment insurance, including: assisting coordination direction, mode, do work at night, overtime, gasoline cost of car or vehicle rental service of the currency, payment modes.
6. The genus inspection, checking, monitoring, include: a) the genus Inspector outfit, fostering mode for the assigned inspection duties of social insurance, health insurance, unemployment insurance according to the mode specified by the State;
b) support and encourage individual, collective social insurance sector also collaborated in inspection, testing, supervision and urge withdrawal for the evasion case closed, slowly close, constitute the money plays, social insurance, health insurance, unemployment insurance: level of support for individuals no more than 3 times base salary, and for the set be no more than 15 times the base salary/time; the number of times a year in support of no more than 4 times;
c) costs of service of inspection, inspection, monitoring and coordinating activities in the inspection, checking, monitoring, support the work of the Steering, coordination modes, do work at night, overtime, gasoline cost of car or vehicle rental service of inspection, testing, monitoring.
7. More details of the activities of the Council of management of social insurance in Vietnam according to the regulations of the authority.
8. The genus stores management system modernization, including: a) the genus stores equipment, media work and serve: follow the provisions of the law on public property shopping;
b) genus of the application of information technology in the management of social insurance, health insurance, unemployment insurance: follow the provisions of the law on the application of information technology in the activities of State bodies;
c) Genus of large equipment repair, media work, Office and transaction archives.
9. investment and development Expenditure, including: construction Office and transaction, the archive, Center for information technology applications; investment to upgrade infrastructure, training facilities, fostering, servant, officer of the Vietnam social insurance sector. The management and use of development investment made under the provisions of the law on public investment, building legislation.
10. Operate the apparatus of social insurance agency levels, including: a) the genus regularly, including:-salaries, wages, salaries and allowances contributions according to Liang (social insurance, medical insurance, unemployment insurance, Union funding) according to the mode specified by the State;
-Administrative management: content and implementation costs in accordance with the index of the State budget and the current financial spending for agencies and business units;
-Ensure the activities of party organizations, unions and the regime for protection officers according to the prescribed regimes.
b) irregular Expenditure, consists of:-base-level scientific research: follow the provisions of the law on mode of spending for the science and technology mission;
-Training, fostering public servants, according to the State's program (does not include the expenses specified in item 2 of this): the content and extent of the genus follow the provisions of the law on management and use of funds for training, fostering public officials;
-Close the annuity for the International Organization (if any);
-Chi made payroll according to the mode specified by the State;
-Assist maneuver, rotation, seconded officers, public servants, social insurance sector in Vietnam according to the prescribed regimes;
-Lease costs; the cost of share lease execution of work or employment contract under the provisions of labour legislation with respect to the work not necessary regular staffing arrangement;
-Other expenses under the provisions of the law.
11. With regard to procurement activities, goods, services in the list of goods and services in shops often made under the provisions of the law of tenders.
Article 10. Use of funds to save 1. Encourage the social insurance agency-level sort of labour, payroll, cost savings on the basis of ensuring the completion of assigned tasks. In the scope management cost resources are used (except funding arranged to perform the task specified in clause 8, clause 9 and point b paragraph 10 article 9 of this decision), the social insurance agency made cost-saving measures, the cost savings are used as follows : a) a minimum of 5% of the development funds to the unit's activities to supplement the cost of stores, repair of fixed assets, administrative reform, training, training work capacity for public servants;
b) Extract additional funds the maximum income of not more than 12 times the salary Fund according to scales, position allowances and allowances, excluding overtime, nights to spend additional income for public servants, officers and employees during the year and reserve additional spending next year in the case of income sources of income is reduced due to objective reasons. The genus supplement income according to principles associated with effective, results of the work of each person;
c) extract of reward, welfare funds, must not exceed 3 months wages and real income in the year in order to:-periodic, unscheduled Awards for collective, individual units according to the efficiency of the work and achievements of external reward mode contribution under the provisions of the law on competition rewarded; reward collective, individuals outside the unit to contribute to organizational policy, social security, medical insurance, unemployment insurance of the unit. Bonus level by the unit heads decided under the unit's internal spending;
-Construction, repair works and welfare; genus for collective welfare activities of the workers in the unit; sudden difficulty allowance for public servants, officers and employees, including the case of retirement, vacation takes effort; support for the policy of downsizing.
2. The level of specific excerpts of the funds prescribed in paragraph 1 of this article subject to cost savings in the year and the use of the funds by the unit heads decided according to internal spending and regulation are in the unit.
3. Funding arranged for tasks in the year to the end of the year have yet to be used to transfer the source then continue use, are not considered an expense savings to set up the Fund as prescribed in paragraph 1 of this article.
Chapter IV PROVISIONS article 11 ENFORCEMENT. Transitional provisions the entire reserve fund balance risks in the payment of pensions, social insurance subsidies and unemployment benefits according to the provisions of art. 2 article 6 of decision No. 04/2011/QĐ-TTg dated 20 January 2011 of the Prime Minister, after compensating for the amount of the deficit in the work payments due to objective causes to the end 2015 (if any), number, social insurance Vietnam use the additional funds to supplement the income of the industry.
Article 12. Effect 1. This decision has the effect from February 15, 2016 and apply from the year 2016 budget.
2. decision No. 04/2011/QĐ-TTg dated 20 January 2011 of the Prime financial management for social insurance and the Vietnam decision No. 51/2013/QD-TTg dated May 16, 2013 of the Prime Minister on some of the points of decision No. 04/2011/QĐ-TTg dated 20 January 2011 expire from the date of this decision to take effect executed.
Article 13. The responsibility to guide implementation 1. The Minister of finance, content base costs specified in article 9 and 10 of this decision guidance to suit the active organization of the Ministry of national defense, social security, social insurance, employment service center, unemployment insurance institutions subordinated to the Ministry of labor, invalids and Social Affairs and the other necessary content of this decision in order to meet the requirements of governance.
2. The Minister of finance, labor, invalids and Social Affairs, health; Chairman of the Management Board, General Director of the Vietnam social insurance and the heads of the agencies responsible for the implementation of this decision.