Collecting late payment interest on social insurance and health insurance
The Prime Minister has just issued a Decision on the financial management mechanism for social insurance (SI), health insurance (HI), unemployment insurance (UI) and the management costs of these three types of insurance.
Accordingly, the Social Insurance agency is assigned the task of collecting social insurance, health insurance, and unemployment insurance contributions from subjects and transferring them to the Vietnam Social Insurance for management according to the guidance of the Vietnam Social Insurance.
As for the health insurance premiums collected from subjects managed by the Ministry of National Defense and the Ministry of Public Security, these two units are responsible for managing and using them for medical examination and treatment for health insurance participants according to the provisions of law.
This regulation also clearly states that in cases of late payment of health insurance premiums of 30 days or more, the interest amount to be collected is equal to twice the 9-month interbank market interest rate announced by the State Bank of Vietnam.
Upon receiving the employer's contributions, the Social Insurance agency directly manages the participants to collect social insurance, health insurance, and unemployment insurance contributions, including late payment interest for employees who are eligible for social insurance or have terminated their labor contracts or employment contracts to promptly resolve social insurance and unemployment insurance regimes for employees in accordance with the law (if any).
The remaining amount is recorded in the following order: Collect the full amount of health insurance premium and late health insurance premium interest (if any); collect the full amount of unemployment insurance premium and late unemployment insurance premium interest (if any); collect social insurance premium and late social insurance premium interest (if any).
In case of evasion, late payment, or appropriation of social insurance and unemployment insurance contributions and benefits for 30 days or more, the amount of interest to be collected is equal to twice the average investment interest rate of the social insurance and unemployment insurance funds of the previous year, calculated on the amount and time of late payment.
To implement this regulation, within the first 15 days of January each year, Vietnam Social Security must issue a written notice of the average monthly interest rate based on the average interest rate to the subordinate social security agencies, the Ministry of National Defense Social Security Social Security for unified implementation.
According to dantri.com.vn
RELATED NEWS |
---|