May I ask who are the employers participating in compulsory social insurance? - Reader Thanh Tuan
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1. Who are the employers participating in compulsory social insurance?
According to Clause 3, Article 2 of the Law on Social Insurance 2014, employers participating in compulsory social insurance include:
- State agencies, public service units, people's armed forces units;
- Political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations;
- Foreign agencies, organizations, and international organizations operating in Vietnam;
- Enterprises, cooperatives, individual business households, cooperative groups, other organizations and individuals that hire and use labor under labor contracts.
2. Employer's rights regarding social insurance
The rights of employers regarding social insurance according to Article 20 of the Law on Social Insurance 2014 are as follows:
- Refuse to comply with requests that are not in accordance with the provisions of social insurance law.
- Complain, denounce and file lawsuits about social insurance according to the provisions of law.
3. Responsibilities of employers when participating in social insurance
The responsibilities of employers when participating in social insurance according to Article 21 of the Law on Social Insurance 2014 are as follows:
- Prepare documents for employees to be granted social insurance books, pay and receive social insurance.
- Pay social insurance according to the provisions of Article 86 and deduct monthly from the employee's salary according to the provisions of Clause 1, Article 85 of the Law on Social Insurance 2014 to pay at the same time into the social insurance fund.
- Introduce employees who are subject to the provisions of Point a, Clause 1, Clause 2, Article 45 and Article 55 of the Law on Social Insurance 2014 to go for medical examination to assess the level of reduced working capacity at the Medical Assessment Council.
- Coordinate with social insurance agencies to pay social insurance benefits to employees.
- Coordinate with social insurance agencies to return social insurance books to employees, confirm social insurance payment period when employees terminate labor contracts, work contracts or quit jobs according to the provisions of law.
- Provide accurate, complete and timely information and documents related to social insurance payment and benefits as required by competent state management agencies and social insurance agencies.
- Every 6 months, publicly post information on social insurance payments for employees; provide information on social insurance payments of employees when requested by employees or trade unions.
- Annually, publicly post information on social insurance contributions of employees provided by social insurance agencies according to regulations in Clause 7, Article 23 of the Law on Social Insurance 2014.
4. Social insurance principles
The principles of social insurance according to Article 5 of the Law on Social Insurance 2014 are as follows:
- Social insurance benefits are calculated based on the contribution level, social insurance contribution period and are shared among social insurance participants.
- The compulsory social insurance contribution rate is calculated based on the employee's monthly salary. The voluntary social insurance contribution rate is calculated based on the monthly income level chosen by the employee.
- Employees who have both compulsory and voluntary social insurance payment periods are entitled to retirement and death benefits based on the period of social insurance payment.
The period of social insurance payment that has been calculated for one-time social insurance benefits is not counted in the period used as the basis for calculating social insurance benefits.
- The social insurance fund is managed centrally, uniformly, publicly and transparently; used for the right purposes and accounted for independently according to the component funds, groups of subjects implementing the salary regime prescribed by the State and the salary regime decided by the employer.
- Social insurance implementation must be simple, easy, convenient, ensuring timely and full benefits for social insurance participants.
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