Social insurance services in Vietnam

The Law on Social Insurance 2024 was promulgated by the National Assembly on June 29, 2024 and officially takes effect from 2025. The issue of payment and performance of social insurance obligations for employees has received a lot of attention from employers, especially businesses. Performing this work well is both the responsibility of the enterprise and helps employees feel secure in their work and dedication when their rights are guaranteed according to the law. Here, Viet An Law would like to summarize several legal provisions on responsibility for the implementation of social insurance related to the activities of employers in general and enterprises in particular.

Subjects compulsorily participating in voluntary social insurance

According to Article 2 of the Law on Social Insurance 2024, employees and employers must participate in compulsory social insurance. According to the provisions of Article 2, the subjects participating in compulsory social insurance are as follows:

Employees

• Persons working under indefinite-term labor contracts or definite-term labor contracts with a term of full 01 month or more, even if the employee and the employer agree on a different name but with the content of paid employment, salary and management, administration and supervision of a party;
• Cadres, civil servants and public employees;
• Defense workers and employees, police workers, and other workers in cipher organizations;
• Officers and professional soldiers of the People’s Army; professional officers and non-commissioned officers, officers and non-commissioned officers of the People’s Public Security; key workers receive the same salary as military personnel;
• Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and soldiers of the People’s Public Security; military, police and cipher students who are studying are entitled to living expenses;
• Standing militia;
• Employees working abroad under contracts specified in the Law on Vietnamese workers working abroad under contracts, unless otherwise provided for by treaties to which the Socialist Republic of Vietnam is a contracting party;
• Spouses who do not receive salaries from the state budget and are sent on working trips with members of representative missions of the Socialist Republic of Vietnam abroad are entitled to the subsistence allowance regime;
• Managers of enterprises, controllers, representatives of state ownership interests, representatives of capital interests of enterprises in accordance with law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected managerial positions of cooperatives and unions of cooperatives in accordance with the Law on Salaried Cooperatives;
• Part-time workers at the commune level, in villages and neighborhoods;
• The subjects specified at Point a of this Clause work part-time and have a monthly salary equal to or higher than the lowest salary as a basis for paying compulsory social insurance premiums;
• Heads of business households of business households that have registered business participation in accordance with the Government’s regulations;
• Managers of enterprises, controllers, representatives of state ownership interests, representatives of capital interests of enterprises in accordance with law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected managerial positions of cooperatives and cooperative unions in accordance with the Law on Non-salaried Cooperatives.

Employers

• State agencies, public non-business units; agencies, units and enterprises of the People’s Army, the People’s Police and key organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies and organizations and international organizations operating in the territory of Vietnam;
• Enterprises, cooperative groups, cooperatives, unions of cooperatives, business households, other organizations and individuals that hire or employ laborers under labor contracts

According to the provisions of the Law on Social Insurance 2024, Decrees and Circulars detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance, compulsory social insurance includes:

• Sickness regime;
• Maternity benefits;
• Occupational accident and occupational disease regime;
• Retirement regime;
• Survivorship regime.

A dossier of registration for participation in social insurance for the first time includes:

• The employer’s declaration of registration for social insurance participation enclosed with the list of employees participating in social insurance;
• The declaration of registration for participation in social insurance of the employee.
• Time limit for processing dossiers: within 05 working days from the date of receipt of complete dossiers as prescribed, the social insurance agency is responsible for issuing social insurance books; in case of refusal to issue social insurance books, they must reply in writing and clearly state the reasons.

In case the social insurance book is damaged or lost, the dossier of application for re-issuance comprises:

• Declaration of participation in and adjustment of social insurance and health insurance information (Form TK1-TS) to be re-issued
• The above dossier is submitted at the district-level social insurance agency where you participate in social insurance.
• Processing time: No more than 10 days from the date of receipt of a complete dossier as prescribed.

In case of re-issuance, change or adjustment of information on the social insurance book

• In case of re-issuance of social insurance books due to loss or damage: Declaration of participation in and adjustment of social insurance and health insurance information (form TK1-TS).
• In case of consolidation of social insurance books:
  • Declaration of participation in and adjustment of social insurance and health insurance information (form TK1-TS);
  • Social insurance books proposed for consolidation (if any).
• Time limit for settlement: no more than 10 days from the date of receipt of a complete dossier as prescribed. In case the process of paying social insurance premiums in other provinces or many units where the employee has time to work, it must not exceed 45 days but must notify the employee in writing.

Procedures for enjoying maternity benefits for employees

Step 1: Make and submit a dossier for maternity benefits

The dossier comprises:

• A copy of the birth certificate or birth extract or a copy of the child’s birth certificate and
• Other papers in specific cases

Step 2. Settlement of dossiers of application for maternity benefits

• Settlement agency: local social insurance agency
• The deadline for submitting the application is 45 days from the end of the maternity leave.
• Within 07 working days from the date of receipt of a complete dossier from the employee, the employer is responsible for making a list of employees who have taken maternity leave

Social insurance services at Viet An Law:

• Advising on legal regulations and the order and procedures for performing social insurance obligations for employees and employers;
• Advising on dossiers and papers and documents related to social insurance procedures;
• Prepare and submit documents at competent management agencies on behalf of clients;
• Consulting on other relevant legal regulations.

The above is the legal advice of Viet An Law on social insurance services. If you have any other problems related to legal issues in the field of social insurance, please contact Viet An Law for more specific and detailed advice. Thank you very much!