Solving social insurance regime for employees whose benefits are "suspended"

Accordingly, enterprises considered to have not paid enough social insurance for employees include those that are undergoing bankruptcy procedures, have a bankruptcy decision from the Court, are no longer operating at the registered address, and do not have a legal representative.

Sickness and maternity benefits for employees at units that have not paid enough social insurance

The Social Insurance Agency shall resolve sickness, maternity, and health recovery benefits for employees based on the confirmed actual time of social insurance payment.

In the case of giving birth, adopting a child, or surrogacy: Employees who have paid social insurance into the sickness and maternity fund (excluding the period of unpaid social insurance) for 6 months or more as prescribed in Clause 2, Article 31 of the 2014 Law on Social Insurance, Clause 2, Article 9 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labor - Invalids and Social Affairs, Clause 5, Article 1 of Circular No. 06/2021/TT-BLDTBXH dated July 7, 2021 of the Ministry of Labor - Invalids and Social Affairs or 3 months or more as prescribed in Clause 3, Article 31 of the 2014 Law on Social Insurance, if there is a basis to determine that the employee has not yet enjoyed the regime, the social insurance agency will settle the maternity allowance according to the regulations at the time the employee gives birth, adopts or receives the child.

When the unpaid social insurance premium is compensated by another unit or financial source and changes the subsidy level, the benefit level will be adjusted according to the policy regulations (at the time the employee is eligible for benefits) to make additional payments.

Documents and procedures for resolving maternity and sickness benefits for employees at units that have not paid enough social insurance according to Official Dispatch 1880/BHXH-CSXH dated June 21, 2023 are as follows:

Sick leave; maternity leave as prescribed in Article 32, Article 33, Clause 2, Article 34, Article 37 of the Law on Social Insurance 2014; health recovery allowance: Implemented according to the provisions of the Law on Social Insurance 2014, in which the List of employees taking leave to enjoy sick leave, maternity leave, and health recovery allowance is prepared by the Provincial Labor Federation according to the instructions of the Ministry of Labor - Invalids and Social Affairs in Official Dispatch 1188/LDTBXH-BHXH dated April 12, 2016 enclosed (excluding cases where the unit is undergoing bankruptcy procedures).

Maternity benefits for female employees giving birth, employees adopting children, surrogate mothers and mothers requesting surrogacy; male employees and husbands of surrogate mothers receiving one-time maternity benefits: Implemented as for those who quit their jobs before giving birth, adopting children or receiving children.

Retirement regime for employees at units that have not paid enough social insurance

The Social Insurance Agency shall resolve pension benefits for employees who meet the retirement age requirements and have paid social insurance for 20 years or more (excluding the period of time when social insurance has not been paid). They will be resolved to receive pension benefits according to the policy regulations at the time of pension eligibility.

Employees who meet the conditions for retirement age, have actually paid social insurance for 10 years to less than 20 years (excluding the time when social insurance has not been paid) and wish to do so, can voluntarily pay social insurance one time for the remaining years to meet the conditions for receiving monthly pension; the time to receive pension is implemented according to the provisions in Clause 2, Article 5 of Circular No. 01/2016/TT-BLDTBXH dated February 18, 2016 of the Ministry of Labor - Invalids and Social Affairs.

When the unpaid social insurance amount is compensated by another unit or financial source, the additional social insurance payment period (if any) will be calculated to readjust the benefit level according to the policy regulations at the time of receiving the pension previously settled and pay the additional difference in benefit level to the employee from the time of receiving (do not refund the amount the employee has paid for voluntary social insurance to be consistent with the guidance in Official Dispatch No. 276/LĐTBXH-BHXH dated February 6, 2023 of the Ministry of Labor - Invalids and Social Affairs).

Settling one-time social insurance benefits for beneficiaries according to the provisions in points b, c, d, clause 1, Article 60 of the Law on Social Insurance 2014: Settling one-time social insurance benefits for the actual period of social insurance payment. In case the unpaid social insurance amount is later compensated by another unit or financial source, the one-time social insurance supplement will be settled according to the instructions in section d of this point.

For beneficiaries as prescribed in Point a, Clause 1, Article 60 of the 2014 Law on Social Insurance who have not paid social insurance for 20 years (including the period of time when social insurance premiums have not been paid), the case shall be resolved as in Section a of this Point.

For beneficiaries under Resolution No. 93/2015/QH13 dated June 22, 2015 of the National Assembly, those who have not paid social insurance for 20 years (including the period of not paying social insurance) will be resolved as in the case in Section a of this point.

Determining the employee after one year of unemployment as a basis for considering the conditions for receiving one-time social insurance benefits according to the provisions of Clause 1, Article 1 of Resolution No. 93/2015/QH13 is based on the last time of unemployment before the employee requests to receive one-time social insurance benefits.

When the unpaid social insurance premium is compensated by another unit or financial source, the social insurance agency will record and reserve the entire additional payment period. In case the employee continues to participate in social insurance, the above additional payment period will be added to the period of continued social insurance participation in the future to calculate the social insurance regime.

In case the unpaid social insurance amount is compensated by another unit or financial source and the employee requests to receive one-time social insurance for the additional payment period, the social insurance agency shall aggregate the previously settled period with the additional payment period to re-determine the new benefit level according to the provisions of the Social Insurance Law 2014 at the time of subsequent settlement and deduct the re-calculated benefit level corresponding to the previously calculated one-time social insurance benefit period including the rounded period (if any) to make additional payment to the employee.

For example: Mr. Nguyen Van A participated in social insurance from January 2016 to October 2019 for 3 years and 10 months; in which the unit paid social insurance for Mr. A from January 2016 to July 2018, the unit did not pay social insurance from August 2018 to October 2019. Suppose in June 2021, Mr. A requested to receive social insurance one time with the average monthly salary for social insurance payment being 6,000,000 VND. The social insurance agency resolved to receive social insurance one time for Mr. A with the actual time of payment to the social insurance fund from January 2016 to July 2018 being 2 years and 7 months as follows:

Mr. A's one-time social insurance benefit in June 2021 is: VND 6,000,000 x 3 years (rounded to 2 years and 7 months) x 2 months = VND 36,000,000.

Suppose in August 2023, Mr. A is entitled to pay additional social insurance for the period from August 2018 to October 2019 and requests the Social Insurance Agency to settle the one-time social insurance for the additional payment period. The Social Insurance Agency resolves as follows: Mr. A's total social insurance payment period is 3 years and 10 months, rounded up to 4 years.

Assuming the average monthly salary recalculated at August 2023 is 7,000,000 VND.

The total one-time social insurance benefit after recalculation is: 7,000,000 VND x 4 years x 2 months = 56,000,000 VND.

The amount Mr. A received was recalculated as: 7,000,000 VND x 3 years x 2 months = 42,000,000 VND.

The amount Mr. A is entitled to receive is: 56,000,000 VND - 42,000,000 VND = 14,000,000 VND.

To ensure the long-term social insurance benefits of employees, one-time social insurance benefits have not been settled for cases with 20 years or more of social insurance payment (including the period of time when social insurance has not been paid), except for the cases specified in points b and c, Clause 1, Article 60 of the Law on Social Insurance 2014.

Death benefit for employees at units that have not paid enough social insurance

Settling funeral allowance for the person in charge of the funeral when the employee has actually paid compulsory social insurance for 12 months or more as prescribed in Clause 1, Article 66 of the Law on Social Insurance 2014 or the total actual paid time of compulsory social insurance and voluntary social insurance for 60 months or more as prescribed in Clause 1, Article 80 of the Law on Social Insurance 2014 (not including the time of not paying social insurance).

Settlement of monthly death benefits for relatives of employees who have paid compulsory social insurance for 15 years or more (excluding the period of time when social insurance has not been paid) according to the provisions of Point a, Clause 1, Article 67 of the Law on Social Insurance 2014 and whose relatives are eligible for monthly death benefits but do not choose to receive a lump sum death benefit. The time for receiving monthly death benefits is implemented according to the provisions of Clause 3, Article 68 of the Law on Social Insurance 2014.

Settling one-time death benefits for the following cases: Employees who have not paid 15 years of compulsory social insurance as prescribed in Clause 1, Article 69 of the Law on Social Insurance 2014 (including the period of not paying social insurance premiums); Employees who have paid 15 years or more of compulsory social insurance premiums (excluding the period of not paying social insurance premiums) and whose relatives are eligible for monthly death benefits and wish to receive one-time death benefits as prescribed in Clause 3, Article 69 of the Law on Social Insurance 2014.

Employees who have paid compulsory social insurance for 15 years or more (including the period of time when social insurance has not been paid) and whose relatives are eligible for monthly death benefits wish to receive a one-time death benefit according to the provisions of Clause 3, Article 69 of the Law on Social Insurance 2014.

Employees who have paid compulsory social insurance for 15 years or more (including the period of time when social insurance has not been paid) and do not have relatives who are eligible for monthly survivor benefits as prescribed in Clause 2, Article 67 of the Law on Social Insurance 2014.

Employees who have paid compulsory social insurance for 15 years or more (excluding the period of unpaid social insurance) and do not have relatives who are eligible for monthly survivor benefits as prescribed in Clause 2, Article 67 of the Law on Social Insurance 2014.

When the unpaid social insurance amount is compensated by another unit or financial source, the settlement of receiving the additional one-time death benefit is similar to the case of receiving one-time social insurance stated in section d, point 2.2, clause 2 of this Official Dispatch.

Not yet considered for death benefit settlement for employees with a total mandatory social insurance payment period of 15 years or more (in which the actual mandatory social insurance payment period is less than 15 years), with relatives who meet the conditions and request to receive monthly death benefit.

Documents and procedures for implementing retirement and death benefits: Implement as for those who reserve their social insurance participation time.

Documents and procedures for resolving social insurance regimes in cases where there is no legal representative: Determining the time of termination of the labor contract as a basis for considering and resolving social insurance regimes for employees in cases where there is no legal representative: Social insurance agencies of provinces and centrally-run cities coordinate with local authorities to determine the time of termination of the labor contract according to the provisions of Clause 7, Article 34 and Clause 2, Article 45 of the Labor Code (calculated from the date the specialized agency for business registration under the provincial People's Committee issues a notice that there is no legal representative or person authorized to exercise the rights and obligations of the legal representative).

Wisdom

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