Tiếng ViệtThe Ministry of Labor, War Invalids and Social Affairs is collecting people’s comments on the draft Law on Social Insurance (amended). The amendments and supplements in this draft Law include 5 groups of policies, detailed into 18 major contents with new points as follows:
Firstly, supplementing the social pension benefit layer, forming a multi-tiered social insurance system
Besides the basic social insurance layer (compulsory social insurance, voluntary social insurance), the pension insurance layer was added to form a multi-tiered social insurance system, and at the same time supplemented regulations on linkages between layers. Social pension benefits with the basic social insurance layer in order to expand the beneficiaries of the social insurance regime.
The draft Law on Social Insurance (amended) stipulates that Vietnamese citizens from full 80 years of age or older and do not have a pension or other monthly social insurance allowance, will be entitled to a social retirement allowance provided by the state budget. tell.
This regulation inherits a part of the regulations on monthly allowance for the elderly being implemented under the provisions of the Law on Elderly.
At the same time, the draft Law assigns the Government to decide to gradually reduce the age for enjoying social pension benefits in line with the state budget’s capacity from time to time.
This regulation is expected to help increase the coverage of social insurance to gradually move towards the goal of universal social insurance.
The regulation assigning the Government to decide to gradually reduce the age for enjoying social pension benefits also helps to be more flexible and suitable to the situation and development trends of the country, when the country’s general socio-economic life improved, people have better benefits of social security policies from the State.
In particular, the draft stipulates that when employees reach retirement age but are not eligible for the period of social insurance payment to enjoy their pension, they can choose to receive a monthly allowance (at least equal to the social retirement allowance). social insurance) from the social insurance fund for the time before reaching the age to enjoy social pension benefits depending on their payment period, salary, monthly income for payment of social insurance; at the same time, during the monthly allowance period, they are entitled to health insurance guaranteed by the state budget.
Second, adding subjects to participate and enjoy social insurance benefits
The 2014 Law on Social Insurance expanded the participants to include business managers, executive managers cooperativescooperatives with salary; In order to concretize Resolution No. 28-NQ/TW, the Draft Law on Social Insurance (amended) has continued to expand the subjects of business household heads, business managers, and executive managers of unpaid cooperatives. salary and employees working under the flexible regime (part-time employees) join and enjoy 5 regimes of compulsory social insurance.
The addition of the above subjects will ensure compliance with the new provisions of the Labor Code, and at the same time ensure an increase in benefits when the target groups participate and increase the coverage of social insurance.
In addition, the Draft Law also adds benefits to sickness and maternity benefits for part-time workers in communes, wards and townships.
According to the current law, this group of subjects is only entitled to 02 regimes: retirement and survivorship. If the Law is passed, about 100,000 people will directly benefit from this regulation.
Third, add maternity benefits to the voluntary social insurance policy
The draft Law stipulates that employees participating in voluntary social insurance when giving birth have the opportunity to receive maternity benefits, the payment source will be guaranteed by the state budget and voluntary social insurance participants do not have to pay extra. compared with current regulations.
This is considered a solution to diversify and flexibly diversify social insurance regimes, increase the attractiveness of voluntary social insurance policies, in order to attract people (especially young workers) to participate in voluntary social insurance. wish.
Fourth, reduce the number of years of social insurance payment minimum to enjoy pension from 20 years to 15 years.
This regulation is intended to create an opportunity for late participants (45-47 years old to start participating) or those who participate intermittently, leading to when they reach retirement age, they still do not accumulate enough 20 years of social insurance contributions to receive a monthly pension.
Thus, these cases were not previously entitled to a pension, now they will receive a monthly pension, periodically the pension level will be adjusted by the State and at the same time, during the period of pension enjoyment, will be purchased by the social insurance fund. medical insurance.
The amendment contributes towards the goal of expanding the coverage of social insurance beneficiaries of Resolution No. 28-NQ/TW, so that more and more people can enjoy pensions, and also encourages employees to protect save, continue to contribute to social insurance to enjoy monthly pension instead of receiving one-time social insurance.
This regulation is also in line with international experience, the trend of many countries in the past also stipulating a minimum payment period of 20 years in order to enjoy pensions, but now these countries have adjusted down.
Fifth, regulations on enjoying one-time social insurance.
The draft Law on Social Insurance (amended) has added many regulations to encourage employees to choose to participate or reserve time to participate in social insurance to be eligible for monthly pension such as:
(1) Employees who reach retirement age but are not yet eligible for pension will have the option of receiving a monthly allowance equal to the social allowance level;
(2) Persons receiving monthly allowance are entitled to health insurance, the funding is guaranteed by the state budget.
For regulations on one-time social insurance, the draft consults with 02 options:
– Option 1 (maintaining current provisions of Law and Resolution 93/2015/QH13): “After 12 months, not participating in compulsory social insurance, not participating in voluntary social insurance and having the period of social insurance payment is less than 20 years”.
– Option 2 (regulations change in the direction of still allowing employees to enjoy one-time social insurance to meet their own and family’s needs in the immediate future, but still reserve the rest so that they can continue to participate and enjoy social insurance benefits). benefits upon reaching retirement age): After 12 months of not being eligible to participate in compulsory social insurance, not participating in voluntary social insurance and having paid social insurance contributions of less than 20 years, if the employee requests it, a part of it shall be settled. but not more than 50% of the total time paid to the retirement and survivorship fund.
The remaining time of payment of social insurance is reserved and recorded in the social insurance book so that employees can continue to participate and enjoy social insurance benefits.
Either way, the ultimate goal is to encourage employees to stay in the system to enjoy maximum long-term benefits when they reach retirement age, avoiding adverse losses when they receive one-time social insurance. .
Sixth, supplement the regulations on calculating the pension enjoyment rate for those with less than 20 years of payment in accordance with the amendments to the conditions for pension enjoyment and the signing and joining of international treaties.
In line with the regulations on reducing the minimum number of years of payment to enjoy the monthly pension from 20 years to 15 years, and at the same time to promote the implementation of agreements on social insurance with other countries (in which there is an agreement on the accumulation of time as the basis for calculating social insurance benefits for employees working in different countries), so the Draft Law on Social Insurance (amended) has added provisions to allows calculating the pension enjoyment rate for those who have less than 20 years of paying social insurance premiums and the recognition of the period of payment of social insurance premiums according to the international treaties that Vietnam has signed and acceded to.
Seventh, supplementing regulations on management of collection and payment of social insurance contributions and additional measures to handle evasion of payment of social insurance.
In order to increase efficiency in identifying and managing subjects eligible to participate in social insurance, improve the responsibilities of agencies, organizations and individuals in organizing collection and payment of social insurance contributions, contributing to limiting social insurance contributions. situation of evasion of payment of social insurance contributions, ensuring the interests of employees, the draft Law on Social Insurance (amended) has supplemented the content of regulations on management of collection and payment of social insurance contributions, which stipulates the responsibilities of agencies in the identification and management of subjects eligible to participate in social insurance.
At the same time, the Draft also added handling measures and strengthened sanctions to ensure the enforcement of the law on social insurance such as:
(i) Regulations on payment of money by day for cases of payment evasion (0.03%/day similar to late payment interest);
(ii) The competent authority shall decide to stop using invoices for employers who have evaded payment of social insurance premiums for 06 months or more;
(iii) The competent authority shall decide to postpone exit for cases where the employer has evaded payment of social insurance premiums for 12 months or more;
(iv) Provisions that the Trade Union and the social insurance agency have the authority to initiate a lawsuit about social insurance to the Court;
(v) When there are signs of crime of evading social insurance contributions under the provisions of the Penal Code, the social insurance agency proposes to prosecute according to the provisions of law;
(vi) Supplementing the responsibility of the employer to compensate the employee if he fails to participate or participates in compulsory social insurance incompletely and in time, causing damage to the legitimate rights and interests of the employee. labor.
The above amendments and supplements aim to minimize the delay in payment and evasion of social insurance contributions, especially the delay in payment and evasion of payment for a long time leading to the inability to withdraw, contributing to ensuring the right to participate in and benefit from social insurance. employees’ social insurance benefits.
Eighth, regulations on salary as the basis for payment of compulsory social insurance
The current Law on Social Insurance stipulates that, from 2018, for employees who pay social insurance premiums according to the salary regime decided by the employer, the monthly salary on which social insurance premiums are based is the salary, salary allowance and other supplements. according to the provisions of labor law.
Although the legal documents have detailed instructions on the monthly salary as the basis for paying social insurance premiums, in some enterprises, there is still a situation where it is split into many allowances and supplements to avoid paying social insurance premiums. festival.
Accordingly, the salary level as the basis for payment of compulsory social insurance is still a certain distance from the actual salary of the employee.
This will also have a certain influence on the employee’s enjoyment of the social insurance benefits, especially the pension in old age because the benefit is calculated on the salary as the basis for the employee’s social insurance payment.
Therefore, the draft Law on Social Insurance (amended) has asked for opinions on the content of the salary as the basis for payment of compulsory social insurance for employees who pay social insurance according to the salary system decided by the employer. with 02 options:
Option 1: The salary as the basis for payment of social insurance is a monthly salary including salary and salary allowance, other additional amounts that can be determined with a specific salary along with the salary agreed in the labor contract as prescribed. of labor law.
Option 2: The salary used as the basis for payment of social insurance premiums is a monthly salary including salary and salary allowances and other additional amounts in accordance with the labor law.
Compared with Option 1, the salary as the basis for payment of social insurance in Option 2 will include additional salary allowances and other supplements associated with the employee’s working process and performance results.
Ninth, amending and supplementing regulations on one-time benefits upon retirement to encourage employees to continue paying social insurance contributions after retirement age.
In order to encourage employees to continue to participate in social insurance contributions after retirement age, to both help improve pension levels, increase benefits for employees and contribute to better protection for employees in the working process. .
The draft Law on Social Insurance (amended) proposes to consult with 02 options with amendments and supplements to regulations on one-time benefits upon retirement to encourage employees to continue paying social insurance after retirement age, specifically: :
Option 1: The one-time allowance upon retirement is calculated according to the number of years of paying social insurance premiums higher than the number of years corresponding to the 75% pension rate, for each year of social insurance payment, it is calculated as zero. ,5 times of the average salary as the basis for paying social insurance premiums.
Option 2: The one-time allowance upon retirement is calculated according to the number of years of paying social insurance premiums higher than the number of years corresponding to the 75% pension rate, for each year of social insurance payment, it is calculated as zero. ,5 times of the average salary as the basis for paying social insurance premiums.
In case the employee who has fully met the conditions for pension enjoyment as prescribed in Articles 71 and 72 of this Law and continues to pay social insurance premiums, each year of paying social insurance premiums after the retirement age is higher than the year corresponding to the 75% pension rate, which is calculated as 02 times of the average salary as the basis for social insurance payment.
Tenth, electronic social insurance book
In order to continue promoting the modernization of social insurance management in the spirit of Resolution No. 28-NQ/TW, creating favorable conditions and transparency for participants and beneficiaries of social insurance, the draft Law regulating insurance books The social insurance system is built on the electronic environment and is issued to each employee to monitor the payment and entitlement, which is the basis for settling the compulsory social insurance and voluntary social insurance regimes according to regulations. provisions of this Law.
In addition, in order to be suitable for practical implementation conditions for those who do not have the conditions for electronic implementation, the draft law also has a transitional step on the continued use of social insurance books by means of social insurance books. paper version.
