Smile Company recently completed the procedures to change its registered business address to a different location. However, within the same month that the business address change was processed, an employee began maternity leave.
The company accountant asked: "In this case, should the employee's maternity leave records be submitted to the social insurance agency at the old business registration address or the social insurance agency at the new address?"
Maternity leave records for female employees will be prepared and submitted to the Social Insurance agency by the company (Illustrative image: Tung Nguyen).
According to Vietnam Social Security, the geographical area for social insurance contributions of an entity is stipulated in Clause 3, Article 7 of Consolidated Document No. 2525/VBHN-BHXH dated August 15, 2023, issued by Vietnam Social Security.
Accordingly, a company whose head office is located in a particular province must register to participate in social insurance contributions in that province, according to the decentralization of the provincial social insurance agency; a branch of a business operating in a particular area must pay social insurance contributions in that area or at the parent company.
On January 31, 2019, the Vietnam Social Security issued the Procedure for resolving and paying social insurance benefits and unemployment insurance benefits, attached to Decision No. 166/QD-BHXH.
Section 1.2.1, Point 1.2, Clause 1, Article 2 of the above procedure stipulates the authority of the district-level social insurance agency to resolve social insurance benefit claims as follows: "Resolving social insurance benefit claims for employees and their dependents belonging to employing units according to the decentralized revenue management system."
According to Vietnam Social Security, in accordance with the above regulations, the Social Security agency where the unit is registered for Social Security will have the authority to resolve Social Security benefits for employees of that unit.
The Vietnam Social Security (BHXH) provides guidance: "When your company changes its business license or relocates its business headquarters, you need to complete the necessary procedures to transfer your insurance registration to the Social Security agency where your new headquarters is located."
In cases where a company is in the process of changing its registered business address and an employee becomes eligible for maternity benefits, the Vietnam Social Security (BHXH) instructs the company to prepare a maternity benefit application and submit it to the district/county-level Social Security office in the new location for consideration and processing.
Source: https://dantri.com.vn/an-sinh/cong-ty-chuyen-tru-so-thi-nop-ho-so-thai-san-cua-nhan-vien-o-dau-20240921182618037.htm
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