Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to decision No. 4/2011/QD-TTg on January 20, 2011 of the Prime financial management for social insurance of Vietnam;

Make the direction of the Prime Minister at no. 5493/VPCP-KTTH on 05/8/2011 Office of the Government on the financial mechanism for the social insurance Department of the Ministry of defence, the Ministry of public security, government body, the Ministry of finance detailing and guiding the implementation of some articles of the decision No. 04/2011/QD-TTg on 20/01/2011 by the Prime Minister on the management of financing for the social insurance of Vietnam (hereafter abbreviated as decision No. 04/2011/QD-TTg) as follows: section 1 GENERAL PROVISIONS article 1. The object that applies to this circular applies to the units in the Vietnam social insurance, social security, the Ministry of Defense, Ministry of public security, government body, the unit was given the task of implementing unemployment insurance career in the industry labor, invalids and social (hereinafter abbreviated as labor industry) and the agencies organizations and individuals related to the financial management of social insurance for Vietnam.

Article 2. Open and use the account management costs the air units in the Vietnam social insurance; The social insurance Department of the Ministry of defence, the Ministry of public security, the Government body and the unit in the labour sector are open account at the State Treasury or State commercial banks to reflect the revenues and expenses of the active management of social insurance, unemployment insurance health insurance, according to the provisions of this circular. The balance on deposit account are entitled to interest under the provisions of the State Treasury, State commercial bank.

Article 3. Transfer the funding, management, use and settlement of funds spent on management of apparatus 1. Vietnam base social insurance expenditure estimation apparatus management was delegated authority, made the transfer of funds on deposit accounts of the unit according to the following principles: a) for social insurance Department of the Ministry of defence, the Ministry of public security, the Government body and the Ministry of labor, invalids and Social Affairs : each quarter turn once on the day before the first of 10 in the quarter, the amount transferred each time by a quarter of the average of the estimates was delivered. The case to October 1 has not been delivered by the authorized social insurance estimation, Vietnam granted advance a budget equal to the average rate a month of estimation often genera (including special often genera) were delivered years ago; This outlay funds deducted during the year according to the estimation.

b) for units in Vietnam: social insurance funds transfer is done monthly in accordance with the social insurance in Vietnam.

2. layout for the cost of the Mission in last year but not yet in use was transferred the following year to continue using as prescribed; not considered an expense savings to increase income and deductions set up the Fund.

3. The unit of social insurance in Vietnam; The social insurance Department of the Ministry of defence, the Ministry of public security, the Government body and the unit in the industry labor management, use and payment management costs with the Vietnam social insurance as prescribed by the law on accounting, statistics and details under section, subsection of the contents system the current state budget.

Article 4. Manage, use and allocation of fees to pay pensions, social insurance subsidies and unemployment benefits 1. With respect to the fees paid in pensions, social insurance subsidies for objects due to the State budget guarantees: a) premiums paid by 0.78% of the total payment of the pensions regime, social insurance subsidies under the rules (except for the costs of health insurance premiums).

b) monthly, the Ministry of finance granted the fee paid for the social insurance of Vietnam along with provision of funds spent on pensions, the social insurance pension as defined in clause 3 5 of this circular.

2. for the fees to pay pensions, allowances, social security, unemployment benefits for objects by compulsory social insurance fund, voluntary social insurance fund, unemployment insurance guarantee funds are arranged in genus estimation apparatus management of social insurance of Vietnam are as follows : a) the fees paid for pensions, social insurance subsidies for objects by compulsory social insurance funds secured by 0.78% total pay pensions, social insurance subsidies from the Fund component: labor accidents, occupational disease, retirement and death dog (except expenses of health insurance premiums).

b) fee to pay pensions, social insurance subsidies for objects by voluntary social insurance funds secured by 0.78% total pay the social insurance regime voluntarily (minus expenses of health insurance premiums).

c) fee to pay unemployment benefits by 0.78% total pay unemployment benefit regime for people who are entitled to unemployment benefits under the regulations.

3. social insurance fees paid base Vietnam due to the Ministry of finance grants and fees paid in management expenditure estimation apparatus was delivered, publicly allocated for the unit fit the particularities of each locality and the same level of management costs for the related unit used for the payment of , specifically: a) for units in Vietnam made social insurance as defined in point h paragraph 2 article 9 of this circular.

b) with respect to the social insurance Department of the Ministry of defence, the Ministry of public security, government body made in accordance with point e article 12 clause 1 of this circular.

Section 2 of the FINANCIAL ADMINISTRATION for SOCIAL INSURANCE of VIETNAM article 5. Establishment and allocation of financial plans under article 4 of decision No. 04/2011/QD-TTg of 1. Annual financial plan of the Vietnam social insurance including planning of incomes and expenses of social insurance in the Ministry of defence, the Ministry of public security, the Government body and the Ministry of labor, invalids and Social Affairs (under the annex from 01 to 09 attached to this circular). Specific content such as the following: a) the plan currency, the compulsory social insurance fund, voluntary social insurance, unemployment insurance, medical insurance (hereinafter the Insurance Fund) are combined according to each account currency, according to the prescribed regimes, details for each group of participants , beneficiaries and income, average spending for each group of objects on the basis of the mode, the current policy, including: the implementation of the previous year, this year's estimation, estimated this year, projected in the plan.

b) genus of apparatus management: implementation of previous years, this year's estimation, estimated this year, projected in the plan; in which specific content presentation often genera, the genus specific regular and irregular.

c) investment development Expenditure: the number made in previous years, this year's estimation, estimated this year, projected in the plan; in which specific captions disbursement situation, implementation of the investment project has been approved, the authorized investment projects implemented in the plan.

d) investment plan from the insurance fund: created and aggregated according to the regulations of the Ministry of finance detailed rules and instructions for performing investment activities to preserve and increase the insurance fund by the Vietnam social insurance management.

2. Allocation of the estimation: within 10 working days from the date of receiving the decision handed the Prime Minister's estimation, Vietnam social insurance are done the delivery estimate of incomes and expenses for the subdivisions of social insurance, the Ministry of Defense, Ministry of public security, the Government body and the Ministry of labor, invalids and Social Affairs.

3. Allocation of funds transfer, the genus of pensions, social insurance pension and the fees paid for the object due to the State budget guarantees: a) estimation based on State budget are assigned authority (including the fee paid), Vietnam social insurance plans are distributed according to the provisions in clause 1 Article 48 decrees No. 152/2006/ND-CP on 22/12/2006 Government's Guide to some articles of the law on social insurance compulsory social insurance, Ministry of finance appraisal. Private pay fees allocated for the unit concerned as specified in paragraph 3 article 4 this circular.

b) before the 25th of every month, the Ministry of finance to transfer from the State budget a budget equal to the average spending per month of the number estimated to be competent transport (including the fee paid) on compulsory social insurance fund and management costs to Vietnam to pay social insurance for these objects in the next months and pay fees according to the rules given.

c) after years of settlement, if the expense of paying pensions, social insurance subsidies leftovers, then transferred the following year to the source use and reduced the number of allocated the following year; the case of the lack of funding, the Ministry of finance the authority level added to the estimation of the year browse year settlement adjacent to the Vietnam social insurance.

Article 6. Earnings management and settlement currency the insurance fund 1. Upon receiving the relevant documents of the unit of employers filed social premiums, unemployment insurance, health insurance, social insurance bodies perform accounting currency the Fund according to the following order: a) Currency enough money into the health insurance fund, including interest incurred during the slow closing (if available).

b) Currency enough money to close on the unemployment insurance fund, including interest incurred during the slow closing (if available).

c) rest, accounting currency compulsory social insurance fund. If missing, the social insurance agency urging the unit employers make pay for enough.

2. Against interest obtained by slowly closing the social insurance, unemployment insurance, health insurance, social insurance agencies under a separate settlement with the general social insurance in Vietnam. Data base of local settlement, social insurance handling Vietnam as follows: a) for the amount of interest due to the slowly closing the gathered social insurance settlement on retirement and death dog.

b) for the amount of interest due to slow medical insurance premiums are aggregated into the reserve fund settlement examinations, cure health insurance.


c) for interest due to slow unemployment insurance premiums was general settlement to the unemployment insurance fund.

3. the settlement currency Of the social insurance fund, unemployment insurance, medical insurance, including: real currency amount of the object of the year, the amount the State budget close or close money support respectively (including the money supply and financial organs of have to level) and penalty interest due to the slow closing (if available).

4. social insurance agency levels must open the ledger to keep track of accounts receivable on debt social premiums, unemployment insurance, medical insurance, including penalty interest due to the slow closing (if any) for the Agency, unit, organisation got responsibility relation; periodically, the synthesis report the State bodies are competent to handle according to the provisions of the law.

Article 7. Management and use of money of lucrative investment from the Insurance Fund according to article 7 paragraph 3 of decision No. 04/2011/QD-TTg of 1. The end of the financial year, social insurance General Vietnam full amount real lucrative earnings in the year of investment activities from the insurance fund and the interest incurred on the account of the deposit insurance fund (not including interest on money the management sent), make the allocation according to the provisions in paragraph 3 article 7 decision No 04/2011/QĐ-TTg. With regard to the number of interest allocated to compulsory social insurance fund be added to retirement, death dog.

2. The extract and use the Fund preventive risk in investment activities from the insurance fund as follows: a) the level of criticism by 2% of the total amount of real lucrative obtained during years of investment activities from the insurance fund.

b) to base the implementation of investment, the ability of the insurance fund balance and reserve sources of risk, social insurance Council management report Vietnam decided to use according to the following:-spending offset these risks by objective causes in investment activities from other insurance funds;

-Extract added to the compulsory social insurance fund (retirement and death dog), voluntary social insurance, unemployment insurance, medical insurance (the Fund preventive examinations, cure health insurance) under the capital ratio the average balances of each respective funds;

-Other Expenditure under the decision of the Board of management.

3. social insurance in Vietnam must open the ledger to keep track of the amount of interest receivable from the investment of insurance funds, including slow penalty interest charged (if any), the details for each form of investment.

Article 8. The funds are used to manage the spending of 1. Genus estimation apparatus management was delegated authority (including the fees paid in pensions, social insurance subsidies by the State budget).

2. other funding sources, including: a) Part was to leave from the amount of interest earned from the interest rate for the loan is higher than the interest rate of the same period of mobilization of the State commercial bank as defined in point c of paragraph 2 article 8 of decision No. 04/2011/QD-TTg.

b) part was to leave from the charge level again and change the health insurance card in accordance with circular No. 19/2009/TT-BTC on 03/02/2010 of the Ministry of finance.

c other funding sources) as specified in clause 1 article 12 of decision No. 04/2011/QD-TTg.

Article 9. The content and the management of spending 1. Often genera, including: a) spend money on wages, remuneration, salaries and allowances contributions according to salary: follow the mode specified by the State.

b administrative management Expenditure): content and follow the spending index of State budget and current financial spending for agencies and business units.

2. specific often Genera, including: a) the genus to serve, including:-remuneration for the Organization, the individual agents collect voluntary social insurance, health insurance of some objects (including: students, students who are enrolled in educational institutions in the national education systems; people in households and poor accessibility; people in households in agriculture , forestry, fishery and matchsticks; Park Township cooperative, individual business households): genus Level must not exceed 5% of the total amount of objects (not including collecting money due to the State budget to support the closed levels);

-Remuneration for the Organization, individuals are given the task list level card and charged the health insurance card for children under 6 years: spending by the General Director of Vietnam's social insurance regulations in range estimation was delivered;

-Coordination activities directed, test, inspect, supervise the currency; support for agencies, units and individuals involved in the process of debt collection form of social insurance, unemployment insurance, medical insurance: due to spending social security General Director Vietnam regulations within the estimation was given;

-Implement the statistical surveys, to determine the number of bodies, the unit, business, and labor organization subject to participate in compulsory social insurance, unemployment insurance, health insurance in accordance with the authority provided for in clause 2, 3 and 4 Article 10, Decree No. 40/2004/ND-CP dated February 13, 2004 detailing the Government's and guiding the implementation of some articles of the law on statistics. The content and the level of expenditure made in accordance with circular No. 58/2011/TT-BTC on 11/5/2010 of the Ministry of finance regulation, use and management of settlement funding implementation of statistical surveys;

-Support for staff, public servants often have to go to the employer units to collate a list of wage fund, urging currency or go to residential areas to exploit, register, extensive audience participation of social insurance, health insurance by means of individual : Support by spending the Director General of the social insurance regulations in Vietnam range estimation is allocated but must not exceed one, the general minimum wage per person per month.

b) Genus serve spending (not including the fee to pay pensions, allowances, social security, unemployment benefits), including:-coordination activities directed, test, inspect, supervise the payment of the social insurance, unemployment insurance, medical insurance; support for agencies, units and individuals involved in the process of recovery of incorrect payments regulation mode: spending for the General Director of Vietnam's social insurance regulations in range estimation was delivered;

-Medical uniform for medical insurance examiners working at the base hospital, healing: 2 sets per person per year;

-Support for the base doctor, cure directly contracted doctor, cure health insurance coordination evaluation, payment, settlement costs, health insurance: healing support Level by the General Director of Vietnam's social insurance regulations in range estimation was delivered;

-Rent domestic inspection expert consultation expenses, medical insurance and cure against abuse (if available): based on the necessary level of funding and the ability to work, unit heads decide to hire experts in the form of signing the "contract of share allocation of work, the products"; costs follow the actual contract agreement with the recipient of the stocks according to the requirements of the workload, job content and the time taken;

-Support for staff, public servants often have to go to check, verify, monitor management of beneficiaries in the mode of residential units of employers; go to medical consultation fee examiners, cure health insurance by individual means: support Level by the General Director of Vietnam's social insurance regulations in range estimation is allocated but must not exceed one, the general minimum wage per person per month.

c) Chi do, social security card, a book of health insurance: social insurance General Manager Vietnam issued the process of making the shared social insurance, medical insurance. The content and extent of the genus follow current spending mode.

d) costs, purchase forms, vouchers, the report refers to the genus Level of expertise: follow the actual cost and price locally.

DD) Genus of propaganda, common mode, the policy of the law on social insurance, unemployment insurance, medical insurance. The content and the level of expenditure made under the provisions of article 2 and 3 Circular No. 73/2010/TTLT-BTC-BTP on 14/5/2010 of the Ministry of finance, the Ministry of Justice's guide the creation, management, use and settlement guaranteed funding for the work of popular, legal education.

e) transportation costs and protect money: spending on gasoline or rent a car, hire transport force protection when transporting the money from the agent on the social insurance agency (if any), from the social insurance agency to submit to the Bank or the State Treasury and vice versa : Follow the spending costs make or according to the lease, hire transport force protection.

g money transfer fees) charged for the Bank, the State Treasury.

h) Spend the fee to pay pensions, social insurance subsidies and unemployment insurance assistance (including the fees paid by the State budget), including:-Extract 2% fee on the total pay is taken according to the regulations (including the number quoted on the social insurance paid by the social insurance Department of the Ministry of defence , Ministry of public security, government body made) to establish the Fund preventive risk in the work payments of pensions, social insurance subsidies and unemployment benefits according to the provisions of art. 2 article 6 of decision No. 04/2011/QD-TTg dated (this social insurance expenditures Vietnam made). When the Fund balance is greater than the total funding was quoted two years ago adjacent, General Director of Vietnam's social insurance regulations the rate quoted Reserve Fund of risk the following year accordingly;

-Print the form, the field of pensions, the list of object paid;

-Costs of issuing ATM cards for objects that require payment through ATM card and money transfer fees to your account. With respect to the maintenance costs of the annual accounts under the provisions of the commercial bank by the payment card holder;

-Hire transport money and force protection in the process of shipping money to pay in communes, wards and towns;

-Buy cash, money packaging packaging equipment for the Organization, the individual paying agents. The time limit for using the cash register a minimum of 3 years; the equipment, replace based on actual requirements and possibilities of funding be allocated;


-Buy safes fitted for the Organization, the individual paying agents. The time limit for use of the safety box a minimum of 10 years; the equipment, replace based on actual requirements and funding possibilities. Safes are the property of the State of equipment for institutions, individuals paid agents, should be managed and treated with care during use; When agents do not pay, they must hand over back to the social insurance agency has contracted. The social insurance agency is not accounting to the unit's assets but must complete statistical fitting, replace the safe against the dealer pays in geographical range.

-Support for the Organization, the individual agents made to pay directly to the object and the management of local beneficiaries (including expenses for personal remuneration, participation, support of drinking water, the cost of renting the venue to pay and hire guard in those days paid in) : Support by spending General Director Vietnam social insurance provisions consistent with the actual situation of each locality but to ensure the total cost for the content of the whole industry must not exceed 50% of the total fees paid are quoted according to the prescribed regimes;

-Collective and individual reward agents spent performing well the work payments: the number of collectives, individuals are rewarded by the General Director of the Vietnam social insurance decision; the bonus level is made in accordance with merit and Competition Law guidance documents;

-Other expenses, including the cost of money changers tear free, send cash through the night in the warehouse of the Bank (if available), support public servants in those days paid in communes, wards, towns, and other expenses directly serves for pay and administration of local beneficiaries.

I) Genus activity of the Board of management of social insurance, including: Vietnam-part-time allowance for the members of the Board of management;

-The work of the members of the Board of management to go check, supervise the currency, management, and use of insurance funds;

-Organization of meetings: stationery, printing materials, drinking water, fostering for the Management Board members and delegates are invited to attend;

-Others served the Board's Operations Manager.

k) Genus court fees, charges execution fees, legal advice in the case of social insurance agency to transfer records to the law proposal for handling the cases of violating the law on social insurance, unemployment insurance, medical insurance: costs made under current rules of the State.

l) costs to preserve, Archive document records as prescribed.

m) support the work of the evaluation profile beneficiaries; spend the night mode, according to the current regulations: costs due to the General Director of Vietnam's social insurance regulations in range estimation.

n) Genus organized meetings, seminars, debates, exchanges of experience on holding currency, the insurance fund: to follow the current regulations about the spending regime organized the workshop.

o) Genus held training conferences, professional guidance on the work currency, social insurance, unemployment insurance, health coverage: follow the current rules on spending mode.

p) other expenses as prescribed by the competent authority.

3. not often Genera, including: a) the genus retraining and professional training for staff: to follow the current regulations of the Ministry of Finance on the management and use of funds for training, fostering public officials.

b) Genus in scientific research: to follow the current regulations on spending for the science and technology mission.

c vehicle shopping, buying) the equipment work: follow the current rules on public property and shopping means work.

d) spent on repair of automobiles, equipment and means of work.

DD) Genus created database system information serves the management object: to follow the current regulations of the Ministry of Finance shall guide the spending to create electronic news in information technology and the current rules about information technology, build and manage the database system.

e) other expenses as prescribed by the competent authority.

4. Within the scope of the management expenditure estimation and other funding sources are used as prescribed in this circular, the social insurance Vietnam proactively organise, arrange the task to ensure the completion of assigned tasks and implement cost-saving measures Save outlay, used according to the provisions in paragraph 3 article 9 of decision No. 04/2011/QD-TTg.

5. Perform the genus extra income: a) the base financial activity results in order to motivate timely workers strive to complete the assigned task, Vietnam made social insurance spending for increased quarterly earnings must not exceed 60% of the cost of efficient management of the chi machine extra income determined by you.

b) after settlement in social insurance, Vietnam define save outlay and expenditure management to spend extra income of the previous year according to internal spending regulation of the industry to pay increased income for workers according to the following principles :-the case of efficient management of the fact is greater than social security number determine Vietnam and the funding to pay for extra income (according to the prescribed regimes) is greater than the number of paid extra income for workers, social insurance of Vietnam continued to pay increased income for workers according to the prescribed regimes.

-The case of efficient management of the actual machine is under social insurance number Vietnam self-determination and payment of extra income for a larger number of workers expense be paid according to the prescribed regimes, the number of social insurance, beyond Vietnam to use the reserve fund to offset the income stability. The case after using the reserve fund to offset the income stability still lack then deducted the saving funds to pay next year's increase in income; the case the following year without efficient management apparatus, then deducted from the salary of the fund industry.

6. The Director General of the social insurance of Vietnam is responsible for building and issued norms, spending mode to suit the activities of the sector on the basis of the maximum use of the quota regime, State regulation for agencies and business units; the decision to use the approach to saving funds and publicly made in the whole industry.

Article 10. Genus investing development of social insurance in Vietnam under article 10 of decision No. 04/2011/QD-TTg of 1. The procedures established and implemented the project, project management, construction investment, project development and information technology of the Vietnam social insurance are made according to the provisions of the law on investment management and construction.

2. The planning, allocation of capital plan assessment, capital payments are made according to the regulations of the Ministry of Finance on management, payment of capital and capital investment nature of careers in the State budget. Layout for the investment project, if in the years of the plan have yet to pay off, was transferred the following year to continue payments.

3. The capital investment to complete projects undertaken under the provisions of the Ministry of finance about the finalization of projects completed in the State capital.

Section 3 management, USE and SETTLEMENT of FUNDS SPENT on ACTIVE MANAGEMENT to SOCIAL INSURANCE, health insurance, SOCIAL SECURITY for the MINISTRY of DEFENSE, MINISTRY OF PUBLIC SECURITY, GOVERNMENT BODY article 11. The funds are used 1. Genus estimation of activity of social insurance management, health insurance, social security of the Ministry of Defense, Ministry of public security, government body by the Vietnam social insurance annual guarantee is determined as follows: a) the genus often for labor contract because the heads of employees according to the provisions of the law , if available (only applicable to social insurance organizations specified in paragraph 3 article 12 this circular), including:-salaries, wages, salaries and allowances contributions under a salary by State regulations.

-Administrative management: to be determined on the basis of employment contracts labour and the quota allocation of administrative management expenditure estimation for ministries, ministerial agencies, government agencies and other agencies in the Central Government's regulations on issuing the quota allocation estimate regular budget expenditure (calculated according to the norm estimation allocation apply to Vietnam social insurance).

b) specific and often Genera not often identified on the basis of assigned tasks and costs according to the prescribed regimes.

2. other funding sources, including: a) Part was to leave from the charge level again and change the health insurance card in accordance with circular No. 19/2009/TT-BTC on 03/02/2010 of the Ministry of finance.

b) support of the Vietnam social insurance from the amount extracted additional interest rate estimation apparatus management expenditure from the loan interest rate is higher than the interest rate of the same period of mobilization of the State commercial bank specified in point c paragraph 2 article 8 of decision No. 04/2011/QĐ-TTg (follow the decision of the Director General of social insurance South).

c other funding sources) as specified in clause 1 article 12 of decision No. 04/2011/QD-TTg.

Article 12. The content and the level of genus 1. Genus specific, often including: a) the genus serve currency, social insurance, health insurance (not including the fee to pay the pension regime, social security), including:-remuneration for the Organization, the individual agents collect voluntary social insurance and health insurance of employees working under employment contract duration under 3 may, who joined the business and production operations, the service is not entitled to salary, wages and other participants in the bodies, the unit, the businesses of the army, the police, weak muscles (if available): genus Level must not exceed 5% of the total currency amount of the object;


-Coordination activities directed, test, inspect, supervise the currency, more details; support for agencies, units and individuals involved in the process of debt collection form of social insurance, health insurance: costs due to the heads of units within estimating decision was delivered;

-Support for the focal unit in the Ministry of defence, the Ministry of public security, the Government body in the coordination of management, direction, policy implementation, social insurance, health insurance in the bodies, the unit, the businesses of the army, the police, the body weak: support Level by the heads of units within estimating decision was delivered;

-Support the work of data, statistics, reporting on the implementation of the social insurance policy, health insurance; the work appraisal, review of records for beneficiaries; night mode, according to the current regulations: costs due to the heads of units within estimating decision was delivered;

-The Organization of meetings, seminars, debates, exchanges of experience on the implementation of social insurance, health insurance in the army, the police, weak muscles: follow the current rules on spending mode of organization of scientific workshops;

-Chi organized the workshop, guidance on the work of collecting, the mode of social insurance, health insurance agencies, units of the Ministry of Defense, Ministry of public security, government body: made according to the regulations of the Ministry of finance about the Conference spending mode;

-Case units are assigned to the authorized contract doctor, cure health insurance directly to the Medical Department of the Ministry of defence, the Ministry of public security or civilian medical facility for treatment, cure for objects by level of health insurance card (if available) , spent some of the following: + Chi Medical outfits for medical insurance examiners working at the base hospital, healing: 2 sets per person per year;

+ Support for consultation, healing facility directly contracted doctor, cure health insurance coordination evaluation, payment, settlement costs, health insurance: healing support Level by the heads of units within estimating decision was delivered;

+ Genus hiring professionals in water cost assessment examinations, medical insurance and cure against abuse (if available): based on the necessary level of funding and the ability to work, unit heads decide to hire experts in the form of signing the "contract of share allocation of work, the products"; costs follow the actual contract agreement with the recipient of the stocks according to the requirements of the workload, job content and duration.

b) Genus do social insurance book, medical insurance card form and process by the General Director of Vietnam issued social insurance: the content and extent of the genus follow current spending mode.

c) the cost of printing, purchase forms, vouchers, the report refers to the genus Level of expertise: follow the actual cost and price locally.

d) Genus of propaganda, common mode, the policy of the law on social insurance, health insurance in the agencies, units of the Ministry of Defense, Ministry of public security, government body. The content and the level of expenditure made under the provisions of article 2 and 3 Circular No. 73/2010/TTLT-BTC-BTP on 14/5/2010 of the Ministry of finance, the Ministry of Justice's guide the creation, management, use and settlement guaranteed funding for the work of popular, legal education.

d) Spend the money transfer fees paid to banks, the State Treasury.

e fee payable) social insurance pension (not including the ailing regime, maternity), including:-print the form, make a list of object paid;

-Support for the unit, individuals perform paid social insurance subsidies directly to the object: to specific spending due to unit heads to decide but should ensure the total cost for this content must not exceed 50% of the total fees paid are excerpted in the year according to the prescribed regimes;

-Collective and individual reward for doing well the work of paid social insurance pension: the amount of collective, individuals are rewarded by the unit heads in the range paid fees is granted; the bonus level is made according to the provisions of the law on competition rewards and the writing guide law.

g) costs to preserve, Archive document records as prescribed.

h) other expenses as prescribed by the competent authority.

2. not often Genera, including: a) the genus retraining and professional training for staff: to follow the current regulations of the Ministry of Finance on the management and use of funds for training, fostering public officials.

b) Genus in scientific research: to follow the current regulations on spending for the science and technology mission.

c) spent on equipment and shopping means work: follow the current rules on public property and shopping means work.

d) spent on repair of automobiles, equipment and means of work.

DD) Spent learning, exchange of experience abroad and welcomes foreigners to work in Vietnam on a policy of social insurance, health insurance in the army, the police, by the body competent to decide.

e) Genus created database system information serves the management object: to follow the current regulations of the Ministry of Finance shall guide the spending to create electronic news in information technology and the current rules about information technology, build and manage the database system.

g) other expenses as prescribed by the competent authority.

3. With regard to social security institutions established under the provisions in Article 48 paragraph 1 of Decree 66/2007/ND-CP dated 19/4/2007 of the Government detailing and guiding the implementation of some articles of the law on social insurance compulsory social insurance for military personnel public safety, people and people who do the work as paid body for military personnel, of public security of the people (as the independent estimation, seal and private accounts, organise accounting pursuant to the accounting Act), in addition to the genus content as defined in clause 1 and 2 of this , also be performed: a) the genus salaries, wages, wage allowances, donations under salaries and regular expenditures for labor contract number (if available): content and follow the spending index of State budget and current financial spending for agencies and business units;

b) within the genus estimation of operation management of social insurance, health insurance and other funding sources are used as prescribed in this circular, the unit actively arrange, layout the task to ensure the completion of assigned tasks and implement cost-saving measures Save outlay, are used as follows:-additional income for the officers, servants, employees and contract workers in the unit: increased multiplier the maximum salary Fund 1.0 times the salary to the rank of Lieutenant, scales and Office allowances, allowances beyond seniority (if any) prescribed by the State;

-Extract of reward Fund, the maximum benefit is equal to 3, salaries, wages and income made in five of the officers, servants, employees and contract workers in the unit to regular or irregular Award for individuals, collective in the unit; personally, outside collective accomplishments contribute to support for the activities of the unit; genus collective welfare;

-Extract the income stabilization reserve fund in order to ensure a stable income for the officers, servants, employees and contract workers in the unit due to objective causes decrease of income; support officers, servants, employees and contract workers in units experiencing difficult circumstances, illness or other special circumstances;

-Extract active career development fund to complement the investment facility construction, procurement of equipment, means of work, applied science and technology progress of technology, more help for training, capacity building training for staff work, civil servants, officers of the unit;

-Cost savings, after additional expenditure and income of the Fund, end of year budget if leftovers are transferred to the following year's sources continue to use for the management costs.

4. the social insurance Department of the Ministry of defence, the Ministry of public security, the Government body responsible for building the norm, spending mode to suit the particular activities of the unit on the basis of use and norms, modes of State regulation and construction of projects using the expense savings (for the social insurance organization specified in clause 3 of this) , the General Director of Vietnam issued social insurance to do the base implementation.

Article 13. Estimating, settlement 1. Estimating: every year, around the same time rules on estimating the budget of State social insurance, the Ministry of Defense, Ministry of public security, Government-based body needs work, estimating expenditure activity management of social insurance, health insurance specified in point b of paragraph 1 article 5 this circular and General synthesis in the estimation of revenue social insurance, health insurance, as a rule, sent to Vietnam social insurance appraisal and synthesis process of decision-making authority.

2. Prepare and submit report five: the social insurance Department of the Ministry of defence, the Ministry of public security, the Government body responsible for settlement of funds spent on active management to social insurance, health insurance, social security issued by Vietnam and synthesis in the settlement currency, social insurance , health insurance, social insurance of Vietnam sent before 31 May of the following year.

Section 4 management, USE and SETTLEMENT of FUNDS SPENT on ACTIVE MANAGEMENT for UNEMPLOYMENT INSURANCE for the LABOUR SECTOR UNITS article 14. The funds are used 1. Estimating operational expenditure management sector's unemployment insurance social insurance labour guaranteed annual Vietnam is determined as follows: a) spend money on wages, remuneration, salaries and allowances contributions as wages under current rules for staffing of the health insurance industry is the competent State bodies.


b administrative management Expenditure): to be determined on the basis of payroll targets unemployment insurance career is assigned and the quota allocation of administrative management expenditure estimation for ministries, ministerial agencies, government agencies and other agencies in the Central Government's regulations on issuing the quota allocation of regular budget expenditure estimates home water (calculated at the level of distribution for estimation of social insurance in Vietnam).

c) specific and often Genera not often identified on the basis of assigned tasks and costs according to the prescribed regimes.

2. other funding sources as specified in clause 1 article 12 of decision No. 04/2011/QD-TTg.

Article 15. The content and the level of genus 1. Often genera, including: a) spend money on wages, remuneration, salaries and allowances contributions according to salary: follow the mode specified by the State.

b administrative management Expenditure): content and follow the spending index of State budget and current financial spending for agencies and business units.

2. specific often Genera, including: a) the genus assist coordinate direction, inspection, testing, monitoring; the organization receiving the unemployment register, records affected unemployment and made the procedure for resolving the unemployment insurance regime: spending by the heads of units within estimating decision was delivered;

b) print costs, purchase forms, vouchers, the report refers to the genus Level of expertise: follow the actual cost and price locally.

c) the cost of maintenance, filing of documents as prescribed.

d) Spend money transfer fee spent on active management for unemployment insurance.

DD) Genus of propaganda, common mode, the policy of the unemployment insurance legislation. The content and the level of expenditure made under the provisions of article 2 and 3 Circular No. 73/2010/TTLT-BTC-BTP on 14/5/2010 of the Ministry of finance, the Ministry of Justice's guide the creation, management, use and settlement guaranteed funding for the work of popular, legal education.

e) Genus organized meetings, seminars, debates, exchanges of experience on the organization receiving registered unemployment, unemployment insurance records and perform the procedure for resolving the unemployment insurance regime: to follow the current regulations about the spending regime organized the workshop.

g) Genus held training conferences, professional guide on the organization receiving the unemployment register, records affected unemployment and made the procedure for resolving the unemployment insurance regime: to follow the current regulations of the Ministry of finance about the Conference spending mode.

h) support for staff, public servants often have to go check, verify the registration object record unemployment, unemployment insurance, unemployment insurance, window latches at the social insurance agency, the unit of employers, residential area by means of individual : Support by spending heads the unit directly using the funding decided in range estimation is allocated but must not exceed one, the general minimum wage per person per month.

I) support the work of the evaluation profile subjects entitled to unemployment; night mode, according to the current regulations: costs due to the heads of units directly using the funding decided in range estimation was delivered;

k) other expenses as prescribed by the competent authority.

3. not often Genera, including: a) the genus retraining and professional training for staff: to follow the current regulations of the Ministry of Finance on the management and use of funds for training, fostering public officials.

b) Genus in scientific research: to follow the current regulations on spending for the science and technology mission.

c) spent on equipment and shopping means work: follow the current rules on public property and shopping means work.

d) vehicle repair Spending, equipment and means of work.

DD) Spent learning, exchange of experience abroad and welcomes foreigners to work in Vietnam about implementing unemployment insurance due to the deciding authority.

e) Genus created database system information serves the management object to enjoy unemployment: follow the current regulations of the Ministry of Finance shall guide the ethical spending up electronic news in information technology and the current rules about information technology, build and manage the database system.

g) other expenses as prescribed by the competent authority.

4. Within the genus estimation of operation management of unemployment insurance and other funding sources are used as prescribed in this circular, the unit actively arrange, layout the task to ensure the completion of assigned tasks and implement cost-saving measures Save outlay, are used as follows: a) supplements income for workers in the unit: increased multiplier the maximum salary Fund 1.0 times the salary Fund according to the scales and Office allowances, allowances beyond seniority (if any) of the workers in payroll targets unemployment insurance career.

b) extract of reward Fund, Welfare Fund, reserve fund income stability. As for the 2 Reward Fund and Welfare Fund Max extract level 3, salaries, wages and real income in the year of implementation of those workers in payroll targets unemployment insurance career.

c) active career development fund.

d) of savings, after additional expenditure and income of the Fund, end of year budget if leftovers are transferred to the following year's sources continue to use for the management costs.

5. Source of extra income for workers and extracted set up the Fund stipulated in clause 4 of this be combined into more income sources and sources quoted the unit's establishment. Heads of units specified in the Statute of the unit's internal spending and decision options using cost savings under the provisions of the law of autonomy, financial responsibility for the unit's public career self insure part of operating cost.

Article 16. Estimating, estimation distribution, transfer of funds, settlement 1. Estimating: every year, around the same time rules on estimating the State budget, the Ministry of labor, invalids and Social Affairs career mission base unemployment insurance assigned, estimating expenditure management operations under the provisions of article 5 paragraph 1 point b to this circular, sent to Vietnam social insurance appraisal and synthesis process of decision-making authority.

2. Allocation of the estimation: slow for 10 working days from the date of receipt delivered the estimation of social insurance in Vietnam, the Ministry of labor, invalids and Social Affairs completed the allocation, expenditure estimation and management activities publicly allocated limit estimation for units according to the current rules.

3. transfer of funding: Ministry of labor, invalids and Social Affairs to base the amounts due to social insurance for Vietnam to move into deposit accounts of the units according to the principle specified in point a of paragraph 1 of article 3 of this circular.

4. Prepare and submit report: a) the unit directly using the funding responsibility to prepare and submit the report year pursuant to the administrative accounting mode current career for funds spent on active unemployment insurance administration, Ministry of labor, invalids and Social Affairs before 31 March of the following year.

b) Ministry of labor, invalids and Social Affairs is responsible for the evaluation, review the year-settlement operations unemployment insurance Manager of the unit in the labor sector and reported the results to the review; General and reporting year settlement under the provisions of the administrative accounting mode the current career, sent the Vietnam social insurance before 31 May of the following year.

Section 5 article 17 ENFORCEMENT TERMS. Effect 1. This circular effect since January 15, 2011; the provisions of this circular was made since the 2011 budget.

2. Removal of text and the following provisions: a) Circular No. 58/2007/TT-BTC on 12/6/2007 of the Ministry of finance financial management guide for the social insurance of Vietnam and circular No. 82/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance on revising, supplementing a number of circular No. 58/2007/TT-BTC on 12/6/2007 financial management guide social insurance for Vietnam;

b) article 5 circular No. 96/2009/TT-BTC dated 20/5/2009 the Ministry of Finance shall guide the fiscal regime for the unemployment insurance fund.

Article 18. Implementation 1. To make good the work payments of pensions, social insurance allowances, unemployment benefits, voluntary social insurance and health insurance in the communes, wards and towns, social insurance Vietnam directed the subdivisions: a) consolidating and perfecting the network agent , in the communes, wards and towns to implement timely and effective mode of social insurance policies, unemployment insurance, medical insurance.

b) propaganda, the audience enjoy pensions, grants monthly social insurance reside in there ATM card payment system switching method of payment through ATM card to secure the payments are timely, safely and inexpensively.

c) work closely with the people's committees of communes, wards and towns in the list of children under 6 years to secure the release of the health insurance card for this object was timely.

2. During the implementation process if there are obstacles, the proposal reflects the timeliness of the Ministry of finance to study the resolution./.