IN SOCIAL INSURANCE BOOKS

    Pursuant to articles 182 and 183 of Chapter XV of the Labour Code promulgated pursuant to Order 35L-CTN of the President of the Socialist Republic of Vietnam dated 5 July 1994;

    Pursuant to the Regulations on Social Insurance issued with Decree 12-CP dated 26 January 1995 and the Regulations on Social Insurance issued with Decree 45-CP dated 15 July 1995 of the Government;

    Pursuant to Decision 1443-LD-TBXH of the Minister of Labour, War Invalids and Social Affairs dated 9 October 1995 issuing the standard form for social insurance books;

    The Ministry of Labour, War Invalids and Social Affairs hereby provides the following guidelines in relation to issuance of and record-keeping in social insurance books.

 

1. Social insurance books shall be issued by Vietnam Social Insurance offices to the individuals stipulated in Part II below for the purpose of registration of periods of work with social insurance payment.

2. Social insurance books shall be used as the basis for determination of social insurance benefits provided for by law.

3. A participant in social insurance must have a social insurance book. Where the social insurance book is lost or becomes unusable for valid reasons, Vietnam Social Insurance shall consider the re-issuance thereof.

4. Offices, units or individuals employing labour (hereinafter referred to as employers) shall have the following responsibilities:

* To draft a list of any individuals stipulated in Part II below under their management for registration for issuance of social insurance books in accordance with the standard form issued by Vietnam Social Insurance;

* To record and certify the contents of social insurance books;

To manage the social insurance books of employees during the periods in which they work for the employer.

II. INDIVIDUALS ISSUED WITH SOCIAL INSURANCE BOOKS

1. The individuals to whom social insurance books may be issued as stipulated in article 3 of the Regulations on Social Insurance issued with Decree 12-CP of the Government dated 26 January 1995 shall comprise:

* Employees working in State owned enterprises;

* Employees working in non-State owned enterprises which employ more than ten (10) employees;

* Vietnamese employees working in enterprises with foreign owned capital, export processing zones, and industrial zones; in foreign or international offices or organizations in Vietnam, unless otherwise provided for by international treaties to which the Socialist Republic of Vietnam is a party or signatory;

* Employees working in business or service organizations belonging to administrative or professional bodies, bodies of the Communist Party, or mass associations;

* Employees working in enterprises or service organizations belonging to the armed forces;

* Elected representatives of the people working in State administrative bodies, bodies of the Communist Party, or mass associations from district level up to central level;

* State employees and officials working in administrative or professional bodies, bodies of the Communist Party, or mass associations from district level up to central level.

2. The individuals to whom social insurance books may be issued as stipulated in article 3 of the Regulations on Social Insurance issued with Decree 45-CP of the Government dated 15 July 1995 shall comprise:

* Commissioned officers and professional servicemen of the people's army of Vietnam;

* Commissioned officers or professional and technical non-commissioned officers of the people's security forces;

* Employees working in intelligence offices who are paid according to the salary scale of the armed forces.

3. Social insurance books shall also be issued to any individuals stipulated in clauses 1 and 2 above (hereinafter referred to as employees) who are on study courses, training courses or business trips or undergoing rehabilitation in sanatoriums either within or outside the country and who are still being paid their salaries by their employers.

Social insurance books shall not be issued to any individuals in the categories stipulated in clauses 1 and 2 above who work on a seasonal basis or pursuant to short-term contracts with a duration of less than three months.

 

SOCIAL INSURANCE BOOKS

1. Bases for record-keeping in social insurance books:

(a) With respect to employees who were working in State bodies (including the armed forces) prior to 1 January 1995, periods of work with social insurance payment shall be recorded on the basis of original documents.

Where the original documents are lost, the periods of work with social insurance payment shall be recorded on the basis of labour books or Party membership records, or other legally certified documents together with an official letter from the employer specifying reasons for the loss, and the employer shall be responsible before the law for the periods of work by the employee with social insurance payment.

(b) With respect to employees working in non-State owned sectors who were paying social insurance prior to 1 January 1995, record-keeping in social insurance books shall be based on social insurance books or cards issued by social insurance offices. In case of any period of work in the State owned sector, the provisions in paragraph (a) above shall apply.

(c) With respect to employees paying social insurance as from 1 January 1995, record-keeping in social insurance books shall be based on the contents of decisions awarding rank, position or professional title or specifying amount of salary or on the contents of employment contracts.

2. Method of record-keeping in social insurance books:

(a) The following shall be recorded on page 3 of social insurance books (standard form attached):

* The employer shall record:

- Full name of employee in block letters, exactly consistent with the full name in the original personal record. Where an original personal record is not available, the full name shall be exactly consistent with that on the identification card, excluding any alias;

- Date of birth, exactly consistent with the personal record. Where an original personal record is not available, the date of birth shall be exactly consistent with that on the identification card;

- Permanent residential address (stating current address for registration for issuance of social insurance book).

* The social insurance office shall record:

- Number of social insurance book of the employee;

- Signature and seal (in accordance with the delegation of authority within Vietnam Social Insurance).

* The book-holder shall sign and write his or her full name.

(b) The employer shall keep records on pages 4 to 43 (the standard form attached).

The following shall be recorded on these pages: the periods of work of the employee with social insurance payment shall be recorded on pages 4 and 5 onwards, with no pages being left blank. With respect to employees paying social insurance prior to 1 January 1995, the periods of work with social insurance payment shall also be recorded on pages 4 and 5.

* In Columns 1 and 2: the periods of work with social insurance payment during which there is no change in rank, position, professional title, job, employer, location of employer, or monthly salary rate used as the basis for calculation of social insurance payment shall be recorded. Any change to any of these matters shall be recorded on the next line used for the relevant period.

Where there is a discontinuation of work and payment of social insurance as a result of termination of employment, overseas study or business trips, imprisonment, and so forth, the reason for discontinuation must be clearly stated.

* In Column 3: rank, position, professional title, job, name of employer and location of employer shall be recorded.

* In Column 4: monthly salary rate used as the basis for calculation of social insurance payment shall be recorded as follows:

- With respect to employees who make social insurance payments according to salary rates in the State salary scales prior to 1 January 1995, the salary rate paid according to the old salary scale valid from January 1990 to March 1993 (base salary rate) shall be recorded. As from April 1993, the salary rate paid according to the new salary scale (according to salary co-efficients) shall be recorded.

Where the employee paid social insurance prior to January 1995 according to a contract salary, the contract salary shall be recorded. If social insurance payment was made on the basis of salary paid in a foreign currency, the salary shall be recorded in the foreign currency. With respect to former State employees who transferred to the non-State owned sector prior to January 1995, the salary rates paid and social insurance payments made in the five years preceding the transfer to the non-State owned sector shall be recorded.

- With respect to employees who were recruited or who signed employment contracts after 1 January 1995, the salary rate used as the basis for calculation of social insurance as stipulated by the State, such as salary according to rank, position, professional title, or the salary rate agreed in the employment contract depending on the nature of job and place of work shall be recorded.

* In Column 5: Allowances, on the basis of which social insurance is paid since March 1993, including: allowances for management personnel, regional allowances, allowances for high cost of living, seniority allowances for elected positions, preferential allowances, allowances for seniority in the armed forces (if any), shall be recorded. Allowances for seniority in the armed forces shall be recorded in the form of a percentage and the others in the form of a co-efficient. Where a person is entitled to more than one allowance on the basis of which social insurance payment is made, the total of the co-efficients of such allowances shall be recorded.

* In Column 6: the percentage of social insurance payments made by the employer shall be recorded:

- With respect to employees working in the State owned sector prior to 1 January 1994, it is only necessary to record eight per cent for the period from January 1990 to December 1993 (records for any period prior to January 1990 are unnecessary).

- With respect to employees paying social insurance prior to 1 January 1994 in accordance with Decree 233-HDBT, ten (10) per cent shall be recorded.

- With respect to employees paying social insurance after 1 January 1994, fifteen (15) per cent shall be recorded.

* In Column 7: the percentage of social insurance paid by the employee shall be recorded:

- With respect to employees paying social insurance prior to 1 April 1994 in accordance with Decree 233-HDBT, ten (10) per cent shall be recorded.

- With respect to employees paying social insurance after 1 April 1993, five per cent shall be recorded.

* In Column 8: the total of social insurance payments made by the employee and employer during the period of work without any change (the time shall correspond to columns 1 and 2) shall be recorded according to the following formulae:

Total social                                       Percentage of        Number of

insurance = Monthly salary x   social insurance x months of

payments (Columns 4 + 5)         payments         payment

(Column 8)                                                (Columns 6 + 7)

Where the salary used as the basis for calculation of social insurance payments (Columns 4 and 5) is recorded in the form of a co-efficient, social insurance payments shall be calculated by multiplying the salary scale co-efficient and the minimal rate of salary of the corresponding salary scale as stipulated by the State.

* In Columns 9 and 10: Certifications by the employer and the social insurance office (in accordance with the delegation of authority within Vietnam Social Insurance) with respect to each entry shall be recorded, with signatures and seals.

With respect to employees paying social insurance prior to 1 January 1995, after the social insurance office has verified the period of work with social insurance payment against the original personal records, the employer and the social insurance office shall certify and seal.

3. Contents to be recorded on pages 44 to 46 (standard form attached):

These contents shall be recorded by the social insurance office in accordance with the delegation of authority within Vietnam Social Insurance. Where an employee has been paid maternity benefits, benefits for occupational accidents or diseases, lump sum social insurance benefits, or retrenchment benefits (recorded under the heading of lump sum social insurance benefits) prior to 1 January 1995, the employer shall record:

(a) Maternity:

 

Maternity benefits shall be recorded in the following order:

* Date of commencement of maternity leave;

* Number of months in which maternity benefits were paid.

 

(b) Occupational accidents and diseases:

Occupational accidents and diseases shall be recorded in the following order:

* Date of occurrence of occupational accident or development of occupational disease;

* Rate of reduction in working capability;

* Monthly benefits or lump sum benefit.

 

(c) Lump sum social insurance benefits:

Terminations of employment with lump sum social insurance benefits shall be recorded in the following order:

* Date of termination of employment;

* Number of years of social insurance payment;

* Total benefits.

 

(d) Monthly pensions:

Records shall be kept according to the decision of the Social Insurance office in the following order:

* Date of termination of employment with monthly pension benefits;

* Number of years of social insurance payment;

* Rate of salary used as basis for calculation of monthly pension;

* Rate of monthly pension;

* Amount of monthly pension.

(e) Other social insurance benefits:

Guidelines for recording other social insurance benefits shall be provided upon introduction by the State.

 

IV. IMPLEMENTATION PROVISIONS

This Circular shall be of full force and effect as of 1 May 1996.

Any problems occurring during the implementation of this Circular shall be reported to the Ministry of Labour, War Invalids and Social Affairs for resolution.

On behalf of the Minister of Labour, War Invalids and Social Affairs

Vice Minister

LE DUY DONG

Independence - Freedom - Happiness

SOCIAL INSURANCE BOOK

Number: ..................

 

 

 

 

Full name: ........................................... Sex: ............................................

Date of birth: ....................................................................................................

Place of birth: ...................................................................................................

Ethnicity: ............................................. Nationality: .................................

Permanent residential address: ........................................................................

...........................................................................................................................

Name of employer (place of issuance of social insurance book): ...................

...........................................................................................................................

ID card number: .................................... Issued at: .....................................

Day/Month/Year

Book-holder Director of Social Insurance Office

(Signature and full name) (Signature and full name)

(Pages 4 and 5, and onwards)

PERIODS OF WORK WITH SOCIAL INSURANCE PAYMENT

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