VSS Guides Social Insurance Premium Collection from Foreign Workers
The Vietnam Social Security (VSS) recently sent an official dispatch guiding compulsory social insurance collection applied to foreign nationals working in Vietnam to provinces and cities.
Accordingly, workers subject to compulsory social insurance are specified in Article 2, Decree No. 143/2018/ND-CP. Payment value and method are governed in the Articles 12, 13 and 14 of Decree No. 143/2018/ND-CP. Salary is used as the base for insurance payment.
Social insurance records and forms are subject to regulations in Decision No. 595/QD-BHXH dated April 14, 2017 of the Vietnam Social Security. Social insurance and health insurance participation declaration and adjustment form (Form TK1-TS) is stipulated in the Decision No. 888/QD-BHXH dated July 16, 2018 of the Vietnam Social Security. Records and forms are displayed in both Vietnamese and English.
When filling the Form TK1-TS, declarants necessarily pay attention: Being socially insured for the first time and having no social insurance codes, workers need to declare contents and information at Points 01, 02, 03, 04, 07.1, 07.2, 07.3, 07.4, 0.8, 0.9 and 13 in Section I.
If they already have social insurance codes, they should declare contents and information from Points 01 to 05 in Section II. When there is any information change (name, surname, social insurance number, gender, nationality, etc.), they need to declare contents and information in Points 01, 02, 03, 04 and 05 in Section II.
Name, surname, gender and nationality on the declaration forms are written in line with the international phonetic script. In case enclosed documents for information change are granted by foreign authorities, they must be translated into Vietnam and verified by notary service according to Vietnamese law.
The process of collecting, issuing and managing social insurance books is applied the same as to Vietnamese employers and employees who buy social insurance, health insurance and unemployment insurance as guided in Decision No. 595/QD-BHXH dated April 14, 2017 of the Vietnam Social Security.
The Vietnam Social Security required its Collection Bureau and the Book - Card Bureau to instruct, inspect and urge local social security agencies to implement the dispatch; continue to study and complete the social insurance collection form and the social insurance book sample for workers who are foreign citizens. The Information Technology Center is responsible for modifying the management software for local social insurance agencies to carry out the task of managing premium collection, managing social insurance books and granting and administering social insurance books for foreign workers under the law. VSS guides providers of electronic declaration service to update software. Other VSS units, based on their powers and tasks, will coordinate, instruct and manage social insurance collection for laborers who are foreign citizens buying compulsory social insurance.
VSS asked local social insurance agencies to work with competent labor authorities to grasp and identify insured foreign workers for implementation; direct employers to prepare compulsory social insurance registration documents for foreign workers, using forms in both Vietnamese and English languages. In case employers hire both Vietnamese employees and foreign workers who are subject to compulsory social insurance, they will have secondary codes to oversee and manage social insurance collection applied to foreign workers.
H.T