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Circular No. 66/2001/tt-Btc: Instructions To Modify A Number Of Circular No. 85/1998/tt-Btc Dated 25/6/1998 Of The Ministry Of Finance Shall Guide Financial Management Regulation For The Social Insurance Of Vietnam

Original Language Title: Thông tư 66/2001/TT-BTC: hướng dẫn sửa đổi một số điểm của thông tư số 85/1998/TT-BTC ngày 25/6/1998 của Bộ Tài chính hướng dẫn quy chế quản lý tài chính đối với bảo hiểm xã hội việt nam

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Circulars to modify some points of the circular số85/1998/TT-BTC dated 25/6/1998 of the Ministry of Finance shall guide financial management regulation for insurance xãhội Vietnam.

 

Pursuant to decision số100/2001/QD-TTg dated April 6, 2001 28tháng of Prime vềviệc amendments and supplements to some articles of the financial management regulation for social Bảohiểm Vietnam attached to decision No. 20/1998/QD-TTg on 26tháng 1, 1998 of the Prime Minister;

The Finance Ministry revised dẫnviệc direction point 1, point 2, point 4.1 (section III) and point 4 (section IV) of the IIIThông investment of 85/1998/TT-BTC dated 25 June 1998 by the Ministry of finance dẫnQuy financial management oriented towards social insurance of Vietnam as follows: I/manage my regular cost of social insurance system in Vietnam : 1. management fees often of social insurance system in Vietnam was retrieved from the interest earned by the investment activities thựchiện growth fund BHXH and is calculated by 4% on the sốthực annual social security income. This rate is applied in 2 năm2001-2002.

The regular management of unAmerican activities (the swine details enclosed) includes the genera cứukhoa research studies, training and retraining; does not include repair expenses of fixed assets lớntài, buy cars and stores the properties according to the project.

2. lýhoạt management of cost of social insurance in Vietnam are made according to the following: nguyêntắc-total lýthường cross the whole industry management expenditure does not exceed 4% of the actual number of social insurance trongnăm collection.

-Ensure fair, reasonable between the subdivisions.

-Vớinhiệm service costs attached, matching characteristics, operating conditions of each unit.

-Focus on funding ưutiên for improving the quality, efficiency and adding more money lươngcho officer, according to the results of the work already done, but not to the average mangtính.

3. Every year, cứvào plans to collect social insurance, social insurance in Vietnam at the same time created the dựtoán genus regular management corresponding to the funding source is 4% of the theokế plan, the Management Board approved the base implementation.

Social insurance the trinkets are advance from BHXH Fund to funding activities for the unit. Cuốinăm, based on the real currency of social insurance for the whole industry to determine the total cost of management đượctrích the whole industry; at the same time social insurance Namdùng Free source of interest earned by the investment fund growth in expenditure paid đểhoàn BHXH genus apparatus management has advance from BHXH Fund.

Case No. thukhông ensure the first estimation of social insurance, Vietnam must reduce the number of genera in the tươngứng years, or switch to reduce next year's spending estimates.

4. If the insurance hộiViệt Township South of completing tasks, increase revenues, cost savings, the regular management of extra funding (the number was 4% excluding actual spending) is used to bổsung the following: a. additional wages, the wages for workers in the industries according to the degree of completion of the work But income level must not exceed 2 times the salary Fund according địnhhiện of the State. In it, the salary Fund is determined as follows:-salaries theongạch, ranks of officers, public servants in total payrolls are organization bộChính Government notices, the provisions of Decree No. 25/CP dated 23 May 1993của Government and the general minimum wage stipulated by the Government.

-The cấpchức service, the extra allowance, allowance for toxic areas.

-Part of salary increase thêmcủa officers, public officials do raise ranks according to Nien.

b. spend money on wages, remuneration for labor contracts in case of necessity to fulfil my duty to ensure the work.

c. two additional bonuses and benefits not too quỹkhen 3, the actual average wage the whole industry.

d. additional trợcấp for workers in the system when implemented policies to arrange laođộng, reduce the payroll by State regulations.

e. the rest (I said evenif you) after the genus 4 content on the general public were transferred to the nămsau estimation for resource allocation, continued use.

5. lýbiên management of State restrictions of public officers in the framework of the management of social insurance thôngBảo system Vietnam (by the Organizing Committee informed Government officials). Hiểmxã Vietnam Association of security are actively sort, organize and recruit labour under quyđịnh of the Ministry of labour law to meet the needs of the job.

6. Closing and hưởngcác modes of social insurance, health insurance, officials Told official Vietnam Association of hiểmxã still calculated according to the coefficient of the wage prescribed in Decree No. 25/CP in May 1993 by the Government and the general minimum wage specified by Chínhphủ.

II. bổvà use of money profitable growth by investment in social insurance fund: the money invested by the lucrative unAmerican activities social insurance fund growth is allocated, use the following: 1. Extract 50% additional sungvào BHXH Fund to conservation and growth.

2. Extract đểchi funding regular management of the social insurance system of Vietnam in 4% of the sốthực annual social security income.

3. Extract 2 Reward Fund, a benefit equal to the average real wage of three months the whole industry.

4. The rest to bổsung capital investment to build infrastructure of the entire social system in South hộiViệt.

In addition to funding phínày, social insurance annual Vietnam are State budget balanced expenses dầnkinh investment levels, build the facilities of the system under the project are granted cóthẩm approval rights.

This circular has the hiệulực enforced since 01/01/2001. In the process if there are entangled mắcđề Conference reflection on the Finance Ministry to consider resolution./.