Smile Company has just completed the procedures to change its registered business address to another locality. However, in the same month that the procedures were completed to change the business address, an employee started maternity leave.
The company accountant asked: "In this case, the above employee's maternity records must be submitted to the social insurance agency at the old business registration address or the social insurance agency at the new address?"
The maternity records of working female employees will be prepared by the company and submitted to the Social Insurance agency (Illustration: Tung Nguyen).
According to Vietnam Social Security, the unit's social insurance payment area is specified in Clause 3, Article 7 of Consolidated Document No. 2525/VBHN-BHXH dated August 15, 2023 of Vietnam Social Security.
Accordingly, the unit with its head office in a province must register to pay social insurance in that province according to the decentralization of the provincial social insurance; the branch of the enterprise operating in a province must pay social insurance in that province or at the parent company.
On January 31, 2019, Vietnam Social Security issued the Procedure for resolving social insurance benefits, paying social insurance 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 to resolve social insurance benefits of district-level social insurance agencies as follows: "Resolve social insurance benefits for employees and relatives of employees belonging to labor-using units according to the collection management hierarchy".
According to Vietnam Social Security, in comparison with the above regulations, the Social Security agency where the unit registers to participate in Social Security will have the authority to resolve the Social Security regime for employees of that unit.
Vietnam Social Security instructs: "When your company changes its business license or moves its business headquarters, it is necessary to carry out paperwork procedures to transfer the place of insurance registration to the Social Security agency where the new headquarters is located."
In case the company is carrying out procedures to change the business registration address and there are employees receiving maternity benefits, Vietnam Social Security guides the company to prepare a request for maternity benefits to be sent to the district-level Social Security where the company moves to for consideration and resolution.
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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