Sáng ngày 17/02/2022, Tổng cục Thuế tổ chức chương trình hỗ trợ trực tuyến hướng dẫn kê khai…
NEW POINT ON COMPULSORY SOCIAL INSURANCE APPLICATION FROM SEPTEMBER 1, 2021
Recently, Circular 06/2021/TT-BLDTBXH (Circular 06/2021) was issued to amend some provisions of Circular 59/2015/TT-BLDTBXH (Circular 59/2015) Guide to the Law on Social Insurance 2014 (Social insurance). Accordingly, from September 1, 2021, there will be many major changes affecting participants of compulsory social insurance.
Circular 06/2021/TT-BLDTBXH takes effect from September 1, 2021. See the Circular below for more details.
1. Adjustment of subjects participating in compulsory social insurance
According to Clause 1, Article 1 of Circular 06/2021 amending Clause 1, Article 2 of Circular 59/2015 clearly states:
" Persons performing part-time activities in communes, wards, and townships and concurrently signing labor contracts specified at Points a and b, Clause 1, Article 2 of the Law on Social Insurance, shall participate in compulsory social insurance according to the subjects specified in Clause 1 of this Article. Points a and b, Clause 1, Article 2 of the Law on Social Insurance.”
Specifically, Points a and b, Clause 1, Article 2 of the Law on Social Insurance 2014 provide for the following subjects:
“ Article 2. Subjects of application
1. Employees being Vietnamese citizens are eligible to participate in compulsory social insurance, including:
a) Persons working under an indefinite term labor contract, a definite term labor contract, a seasonal labor contract, or a certain job with a term of from full 3 months to less than 12 months, including the labor contract signed between the employer and the legal representative of the person under the age of 15 by the labor law;
b) Persons working under labor contracts with a term of from full 1 month to less than 3 months;…”
Thus, part-time workers at the commune level who are at the same time working under labor contracts with a term of a full 1 month or more will have to participate in compulsory social insurance according to the target group of employees working under the labor contract. Contract.
This is a completely new regulation that has not been mentioned before, Circular No. 59/2015/TT-BLDTBXH.
2. Sickness benefits when not taking a full month's leave
According to Clause 2, Article 1 of Circular 06/2021 amending Point b, Clause 2, Article 6 of Circular 59/2015 as follows:
" The month of leave to enjoy the sickness regime is counted from the start date of the leave to enjoy the sickness regime of that month to the preceding day of the following month. In case there is an odd day of less than a full month, the sickness benefit rate of odd days not for a full month is calculated according to the formula below, but the maximum is equal to the monthly sickness allowance:
|Sickness allowance for diseases requiring long-term treatment of odd days, not full months||=||Salary paid for social insurance of the month immediately preceding the resignation
: 24 days
|Benefit rate (%)||
– The rate of enjoyment of the sickness regime as prescribed at Point a of this Clause.
– The number of days off from work to enjoy the sickness regime, including holidays, New Year holidays, and weekly rest days.”
Compared to the current one, Circular 06/2021 adds regulations on sickness benefits for odd days that are not full months up to the monthly sickness allowance
3. Changes in salary for calculation of sickness benefits
In addition, the bases Clause 3, Article 1 of Circular 06/2021 additional subjects paying compulsory social insurance to the sickness and maternity fund who suffer from illness or accidents but do not have a labor accident or have to take time off work to take care of them. children under 7 years old sick but the time off work is 14 working days or more in a month (including unpaid leave) then the sickness benefit rate is calculated on the salary paid for social insurance of the month immediately preceding the termination of employment.
In case the employee continues to be sick in the following months and has to take leave, the sickness benefit allowance is calculated on the monthly salary as the basis for payment of social insurance premiums of the month preceding the resignation.
Before September 1, 2021: Sickness benefits are calculated above monthly salary as the basis for paying social insurance premiums for the month the employee takes sick leave.
4. Clarifying the case of receiving a one-time allowance upon childbirth for male employees
According to Clause 5, Article 1 of Circular 06/2021, point c, Clause 2, Article 9 of Circular 59/2015 is added as follows: “ In case the mother participates in social insurance but is not eligible for the maternity regime upon giving birth and the father fully meets the conditions specified at Point a, Clause 2, Article 9 of Circular 59/2015, the father is entitled to a lump-sum allowance. when giving birth according to Article 38 of the Law on Social Insurance”. The addition of this provision aims to clarify the one-time allowance for childbirth in Article 38 of the Law on Social Insurance.
Thus, in case both husband and wife participate in social insurance but the wife is not eligible for maternity benefits, the husband who has paid social insurance contributions for full 06 months in the 12 months before giving birth will be entitled to a lump-sum allowance upon childbirth. equal to 02 months' base salary in the month of childbirth for each child.
1 time allowance = 2 months base salary / child
Meanwhile, in Circular 59/2015, the husband is only entitled to receive the allowance once when his wife gives birth in one of the following two cases:
– Only the father participates in social insurance, the father must pay full 06 months or more in the 12 months before the birth of the child.
– The husband of the mother asking for surrogacy must pay social insurance contributions for the full 06 months or more in the 12 months up to the time of receiving the child.
In addition, the determination of 12 months before giving birth for male employees and the husband of the mother who asks for a gestational surrogacy to receive a lump-sum allowance when the wife gives birth shall comply with the provisions of Clause 1, Article 9 of Circular 59/2015.
Based on Clause 7 Article 1 of Circular 06/2021 Also added regulations on maternity leave for male employees when their wives give birth according to Clause 2, Article 34 of the Law on Social Insurance. Accordingly, if taking many times off, the time to start taking leave for the last time must still be within the first 30 days from the date the wife gives birth and the total time off work for maternity benefits must not exceed the prescribed time.
5. Change of maternity benefits when giving birth to twins
This is also one of the notable new points of this Circular. Based on Clause 6, Article 1 of Circular 06/2021 : ” In case a female employee is pregnant with twins or more and if one of her children dies or is stillborn at birth, the period of enjoyment, maternity allowance upon childbirth and one-time allowance upon childbirth shall be calculated according to the number of children born. Including dead or stillborn children.”
Accordingly, the maternity regime is calculated according to the number of children a female employee has given birth to, regardless of whether she is alive or dead.
In Clause 3, Article 10 of Circular 59/2021/TT-BLDTBXH, which is currently being applied, employees who are pregnant with twins or more but die or still die during pregnancy, the maternity regime will only apply to their children. Still alive, but the time off from work to enjoy the benefits is still calculated according to the number of children born.
6. Annual leave coincides with maternity leave
Based on Clause 7 Article 1 of Circular 06/2021 Additional guidance in case the maternity leave period coincides with the annual leave is as follows:
Specifically, when calculating the time to enjoy the regime for antenatal care, miscarriage, curettage, abortion, stillbirth, or pathological abortion; The time a male employee takes leave when his wife gives birth to a child, in case the employee is taking annual leave, personal leave, or unpaid leave by the labor law, then:
– Time coincides with the period of annual leave, personal leave, unpaid leave not eligible for benefits;
– Time off work other than the annual leave, personal leave, unpaid leave is calculated to enjoy the maternity regime as prescribed in Article 32, Article 33, Clause 2, Article 34, and Article 37 of the Law on Social Insurance.
This is a completely new regulation that Circular 59/2015/TT-BLDTBXH has not mentioned before.
7. About convalescence, health recovery after maternity
Based on Clause 8 Article 1 Circular 06/2021 additional regulations: “The first 30 days of work as prescribed in Clause 1, Article 41 of the Law on Social Insurance is a period of 30 working days from the date of expiry of the maternity leave period but the health of the employee has not yet recovered.”
The addition of this content aims to guide the provisions of Clause 1, Article 41 of the Law on Social Insurance, Female employees right after the maternity leave period, within the first 30 days of working, but their health has not yet recovered, are entitled to convalescence and health rehabilitation from 05 days to 10 days.
At the same time, to clarify the provisions: Female employees who go to work before the end of the maternity leave period as prescribed in Article 40 of the Law on Social Insurance will not receive the convalescence and health rehabilitation benefits after the period of enjoying the benefits when giving birth.
Previously, there were no specific guidelines on this issue.
8. Conditions for pension enjoyment for persons deprived of military citizenship or the title of CAND
According to Clause 13 of Circular 06/2021, Clause 5 is added to Article 15 of Circular 59/2015 as follows:
If an employee specified at Points dd and e, Clause 1, Article 2 of the Law on Social Insurance is stripped ofhis military citizenship or stripped of his people's police title, the conditions for pension enjoyment shall comply with the provisions of Clause 1, Article 54 and Clause 1, Article 55 of the Law on Social Insurance. As amended at Points a and b, Clause 1, Article 219 of the Labor Code 2019 and guided in this Circular.”
Thus, if the school is deprived of military citizenship or the title of people's police, if it meets the same conditions as ordinary employees, it will be entitled to a pension. (Meanwhile, if they are not stripped of their military citizenship and the title of people's police, they can retire before the age of 5 years according to Clause 2, Article 54 of the Law on Social Insurance).
This is also one of the necessary additions to remove obstacles in the current application of the law.
9. Supplementing regulations on monthly salary on which social insurance premiums are based to calculate pension enjoyment
According to Clause 19, Article 1 of Circular 06/2021, Clause 3a is added after Clause 3, Article 20 of Circular 59/2015 as follows:
'When calculating the average monthly salary on which social insurance premiums are based for calculation of pensions and lump-sum allowances and the time of payment of social insurance premiums is before October 1, 2004, according to the salary regime prescribed by the State, the monthly salary on which social insurance premiums are based shall be calculated. This period is converted according to the salary regime at the time of enjoying the retirement and survivorship regime.
Particularly for employees who have worked in enterprises paying social insurance premiums according to the salary regime prescribed by the State and enjoy social insurance from January 1, 2016, onwards, the monthly salary for which social insurance premiums are based before October 1, 2004, The above-mentioned salary shall be converted according to the salary specified in Decree 205/2004/ND-CP.”
10. Modify some regulations to be consistent with the Labor Code 2019 and guiding documents
– For example, from January 1, 2021, the conditions for pension enjoyment when an employee's working capacity is reduced shall comply with the provisions of Article 55 of the Law on Social Insurance as amended and supplemented at Point b, Clause 1, Article 219. Labor Code. (Clause 1, Article 16 of Circular 59/2015)
– From January 1, 2021, onward, the age milestone for calculating the number of years of early retirement as the basis for calculating the reduction in the pension enjoyment rate shall comply with the provisions of Clause 3, Article 7 of Decree No. 135/2020/ND-CP. . (Clause 1, Article 17 of Circular 59/2015)
11. Supplementing regulations on monthly survivorship allowance
Based ins Clause 23, Article 1 of Circular 06/2021 added regulations related to the age consideration of the employee's relatives to enjoy the monthly survivorship allowance. The time to consider age in this case (Clause 2, Article 67 of the Law on Social Insurance) is determined to be the end of the last day of the month of the employee's death, if the dossier has no date of birth, January 1 of the year shall be taken. Age to calculate the age as the basis for settling the survivorship regime.
At the same time, this Circular also stipulates that the employees' relatives who have received monthly survivorship allowance but then have an income higher than the base salary will still be entitled to the allowance according to regulations.
In addition, when an employee who is participating in or has reserved his/her period of payment of social insurance premiums and is currently receiving monthly labor accident or occupational disease allowance upon his/her death, his/her relatives may choose to settle the social insurance benefits. Survivorship with a higher benefit rate than either of the above subjects upon death.