What are regulations on levels of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period in Vietnam?

What are regulations on levels of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period in Vietnam?

Pursuant to Article 2 of the Decision 19/2022/QĐ-TTg stipulating levels of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period in Vietnam as follows:

1. Levels of management costs of social insurance (including occupational accident and occupational disease insurance), unemployment insurance shall comply with the provisions of Clause 1 Article 1 of the Resolution No. 09/2021/UBTVQH15 dated December 08, 2021 of the Standing Committee of National Assembly.

2. The average costs of health insurance management as prescribed in the Law on Health Insurance in the 2022-2024 period shall not exceed 3,5% of total health insurance contributions, and shall be covered by the health insurance fund; in which, total costs shall not exceed 3,55% in 2022, 3,5% in 2023, and 3,45% in 2024. The annual estimate of health insurance management costs shall be determined according to the cost levels specified in this Clause and on the basis of the annual estimate of health insurance contributions.

3. The regulated entities shall use and make annual statements of funding annually allocated for covering management costs of social insurance, unemployment insurance and health insurance in accordance with regulations. Differences between the management costs which are specified in the annual statement and do not exceed the allocated estimate and the management costs calculated according to actual revenues and expenses shall be treated as follows:

a) The positive difference between the management costs of social insurance and unemployment insurance specified in the annual statement and the management costs calculated according to actual revenues and expenses relating to social insurance and unemployment insurance (if any) shall be deducted from the estimate of management costs of the following year;

b) The positive difference between the health insurance management costs specified in the annual statement and the management costs calculated according to health insurance contributions actually received (if any) shall be deducted from the estimate of management costs of the following year.

If the health insurance contributions received in a year are estimated by Vietnam Social Security to exceed the allocated estimate of management costs resulting in a significant increase in health insurance management costs, Vietnam Social Security shall request the Ministry of Finance of Vietnam to consolidate and request the Prime Minister to additionally allocate the estimate of health insurance management costs provided that total estimated amount allocated shall not exceed the amount of health insurance management costs to be deducted which are calculated according to total health insurance contributions received in the year.

What are regulations on structure of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period in Vietnam?

Pursuant to Article 3 of the Decision 19/2022/QĐ-TTg stipulating structure of management costs of social insurance, unemployment insurance and health insurance in 2022-2024 period in Vietnam as follows:

1. Structure of expenditures in the 2022-2024 period covered by funding for management costs of social insurance, unemployment insurance and health insurance as prescribed in Article 2 of this Decision includes 03 groups of expenditures as follows:

a) Expenditures on professional tasks of disseminating information, expanding eligible participants, managing beneficiaries, providing professional training courses, reforming administrative procedures, and organizing collection, payment and inspection tasks;

b) Expenditures on information technology and fundamental construction investment;

c) Expenditures on operation of affiliated units of Vietnam Social Security, Social Security Offices of the Ministry of National Defence and of the People’s Public Security Forces, and agencies and organizations in the field of labour, war invalids and social affairs assigned to receive and process applications for unemployment insurance, occupational accident and occupational disease insurance benefits.

2. The average expenditures specified in Point c Clause 1 of this Article in the 2022-2024 period shall not exceed 35,3% of total management costs in the same period.

3. If the structure of expenditures in a year needs to be modified due to objective reasons, Vietnam Social Security shall provide reasons and submit reports to the Ministry of Finance of Vietnam for consolidating and reporting the Prime Minister.

What are regulations on allocation of estimates, management, use and statement of management costs of social insurance, unemployment insurance and health insurance in Vietnam?

Pursuant to Article 4 of the Decision 19/2022/QĐ-TTg stipulating allocation of estimates, management, use and statement of management costs of social insurance, unemployment insurance and health insurance in Vietnam as follows:

1. Pursuant to the provisions of this Decision, at written requests of Social Security Office of the Ministry of National Defence, Social Security Office of People’s Public Security Forces, the Ministry of Labour, War Invalids and Social Affairs of Vietnam, and based on actual demand of the social insurance branch, Vietnam Social Security shall make annual proposal of specific management costs and structure of expenditures for each agency or unit which must comply with the levels of management costs and structure of expenditures in the 2022-2024 period specified in Article 2 and Article 3 of this Decision, submit such proposals to the Governing Body of Vietnam Social Security for approval and submission to the Ministry of Finance of Vietnam for reviewing, consolidating and submitting to the Prime Minister for its decision and allocation of estimate of management costs to each agency or unit.

2. During the formulation and implementation of estimates of management costs of social insurance, unemployment insurance and health insurance, Vietnam Social Security and relevant authorities shall review and cut down unnecessary expenditures so as to ensure thrift practice, and assume responsibility for their proposed expenditures and data.

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