Compulsory social insurance collection for two groups of subjects

• For preschool teachers, have worked in semi-public or private preschools or worked under a labor contract in public preschoolsFrom 1995 until compulsory social insurance (SI) has been paid, the SI arrears will be collected based on the percentage (%) multiplied by the general minimum wage, or the basic salary of each period and interest according to the provisions of the law on SI.

• Specifically, from October 1995 to December 2006, the contribution amount was 15%, of which the employee paid 5%, the rest was paid by the local budget.

From January 2007 to December 2009, the contribution amount was 16%, of which the employee paid 5%, the rest was paid by the local budget.

From January 2010 to December 2011, the contribution amount is 18%, of which the employee pays 6%, the rest is paid by the local budget.

From January 2012 to December 2013, the contribution is 20%, of which the employee pays 7% and the remaining is paid by the local budget.

From January 2014 to present, it is 22%, of which employees pay 8%, the rest is paid by the local budget.

The dossier for collecting social insurance arrears of preschool teachers is regulated to include: Application form for participation, adjustment of social insurance and health insurance information according to the form; Labor contract or recruitment decision of competent organizations and individuals, or related original documents showing working at preschool education facilities.

In case the original documents as above are no longer complete, the employee must provide documents related to working time, workplace, salary, wages, etc., along with confirmation and commitment to take legal responsibility from the preschool where he/she worked or from the direct superior management agency.

Preschool education facilities, or employers where preschool teachers work, need to have a list of employees participating in social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance according to the form. At the same time, collect social insurance contributions from preschool teachers, transfer the full amount of social insurance arrears and interest to the specialized collection account of the social insurance agency.

As for the commune cadres who are sick soldiers of all ranks, commune-level cadres and civil servants who have worked or held positions and receive living expenses.as prescribed in Article 3 of Decree No. 09/1998/ND-CP and the time of working and holding the position prescribed in Clause 1, Clause 2, Article 2 of Decree No. 121/2003/ND-CP.

Particularly from November 2003 to September 2004, commune cadres who are sick soldiers of grade 1 and grade 2 do not have to pay social insurance according to the provisions in Point 6, Section IV of Joint Circular No. 34/2004/TTLT-BNV-BTC-BLDTBXH guiding the implementation of Decree 121/2003/ND-CP.

The amount of compulsory social insurance arrears is calculated as a percentage (%) multiplied (x) by the cost of living, or monthly salary used as the basis for social insurance payment, and interest according to the provisions of the law on social insurance.

Specifically, for the period from January 1998 to October 2003, working or holding positions and receiving living expenses as prescribed in Article 3 of Decree No. 09/1998/ND-CP, the contribution amount is 15%, of which the commune cadres pay 5%, the rest is paid by the Commune People's Committee.

For the period of working and holding the position specified in Clause 1, Clause 2, Article 2 of Decree No. 121/2003/ND-CP, from October 2004 to December 2006, the contribution is 15%, of which the commune cadres pay 5%, the rest is paid by the Commune People's Committee. From January 2007 until participating in compulsory social insurance according to the provisions of Decree No. 92/2009/ND-CP dated October 22, 2009 of the Government, the contribution is 16%. Of which, the commune cadres pay 5%, the rest is paid by the Commune People's Committee.

Vietnam Social Security reminds provincial and municipal social security agencies to strictly implement and resolve the collection of social insurance arrears in 2019. Notably, for cases of arrears in social insurance under Official Letter 835/BHXH-BT, when reaching the prescribed retirement age and having to pay additional voluntary social insurance for 20 years to receive pension, provincial and municipal social security agencies under the Central Government guide participants to choose the income level as the basis for voluntary social insurance payment so that the pension level is not lower than the basic salary.