Trang chủ Bản tin chuyên ngành Ecovis VSBC Newsletter: Some remarkable points of Decision 595/QD-BHXH

Ecovis VSBC Newsletter: Some remarkable points of Decision 595/QD-BHXH

Some remarkable points of Decision 595/QD-BHXH – Procedures of collection of Social Insurance, Health Insurance, Unemployment Insurance, Insurance on Labor Accident and Occupation Diseases, management of  Social Insurance Book and Health Insurance Card

April 14th 2017, Vietnam Social Insurance promulgated Decision 595/QD-BHXH – Procedures of collection of  Social Insurance, Health Insurance, Unemployment Insurance, Insurance on Labor Accident and Occupation Diseases, management of  Social Insurance Book and Health Insurance Card.

Decision 595/QD-BHXH took effect from May 01st 2017 and replaced Decision 959/QĐ-BHXH promulgating regulations on management of collection of Social Insurance, Health Insurance, Unemployment Insurance, Insurance on Labor Accident and Occupation Diseases, management of  Social Insurance Book and Health Insurance Card in 2015.

  1. Participants of Social Insurance
  1. The persons who work under indefinite term labor contract, definite term labor contract, seasonal labor contract or labor contract for a certain job with a term of between full of 3 months and under 12 months, including the labor contract signed between the unit with the legal representative of the persons under 15 years of age in accordance with the labor laws.;
  2. From January 01st 2018, the persons who work under the labor contract with a term of 01 to less than 03 months, the labor contract with a term of under 01 months having 14 working days.
  1. Monthly salary paid for compulsory social insurance premium in 2017 shall be guided in Article 6 of Decision 595/QD-BHXH.
  1. For public servant sector

The monthly salary paid for compulsory social insurance premium is the salary based on scale, level, rank or position allowances, extra-seniority allowances or professional seniority allowances (if any). These salaries shall be calculated on the based salary (including the reserved difference coefficient in accordance with regulations of law on salary).

  1. For enterprise sector
  • From 01/01/2016, the monthly salary paid for social insurance premium is the salary rate and its allowances in accordance with the regulations in Clause 1 and Point a, Clause 2, Article 4 of Circular no. 47/2015/TT-BLĐTBXH.
  • From 01/01/2018 onwards, the monthly salary paid for social insurance premium is the salary rate and its allowances in accordance with Clause a and other additional payments in accordance with Point a, Clause 3, Article 4 of Circular no. 47/2015/TT-BLĐTBXH.

  1.  Salary allowances
  1. Regular allowances shall have to pay for compulsory social insurance premium:

Salary allowances in accordance with Point a, Clause 2, Article 4 of Circular no. 47/2015/TT-BLĐTBXH shall be the amounts offset against the working conditions, the complexity of jobs, the living conditions, the employee attraction level which is not included or incompletely such as position allowances; responsibility allowances; danger, toxic and fag allowances; professional seniority allowances; regional allowances; travelling allowances; attraction allowances and the other similar allowances.

  1. Irregular allowances shall not have to pay for compulsory social insurance premium:

The monthly salary paid for social insurance premium shall not include the following benefits:

bonuses prescribed in Article 103 of the Labor Code, initiative bonuses; food expenses between shifts; subsidies on petrol, telephone, transportation, housing, child care, raising children; allowances for employees having dead relative(s), employees having relatives married relatives, employees’ birthday, benefits for employees facing difficulties due to their labor accidents and occupational diseases and other allowances and benefits described in a separate category of  labor contract in accordance with the Clause 11, Article 4 of Decree no. 05/2015/NĐ-CP.


  1. Mode of payment for Social Insurance
  • Month payment

Every month, no later than the last day of month, the units shall appropriate the money paid for compulsory social insurance premium in the monthly salary fund of participants of compulsory social insurance and simultaneously make appropriation from monthly salary paid for compulsory social insurance of each employee at prescribed rate and transfer at the same time into the collection account of the social insurance agency opened at the state bank or Treasury.

  • Quarterly or biannual payment

If the unit is an enterprise, cooperative, individual household or cooperative group operating in the field of agriculture, forestry, fishery or salt production and pays salary by products made or piecework, it may pay the social insurance premium on the monthly, quarterly or biannual basis and no later than the last day of payment period, the unit must fully transfer money into the social insurance fund.

  • Payment by area

If the unit whose head office is located in a provincial area, it shall register the participation in payment of social insurance premium in that provincial area as decentralized by the provincial social insurance agency.

If branch of an enterprise operates in an area, it shall register the participation in payment of social insurance premium in that provincial area.

Upcoming professional courses at Ecovis Vietsourcing:

TRANSFORMATION FROM VAS-BASED FINANCIAL STATEMENTS TO IFRS-BASED FINANCIAL STATEMENTS

SAT, SUN

26.08.2017

HCMC

INTERNAL AUDIT

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09.09.2017

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RECORD PRESERVATION AND MANAGEMENT SKILLS

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SOCIAL INSURANCE AND SALARY, LABOR MANAGEMENT

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16.09.2017

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PREPARATION AND APPRAISAL OF INVESTMENT PROJECTS

SAT, SUN

16.09.2017

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SOCIAL INSURANCE AND SALARY, LABOR MANAGEMENT

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CONSOLIDATION OF FINANCIAL STATEMENTS – BASIC LEVEL

SAT, SUN

16.09.2017

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UNDERSTANDING AND ANALYSIS OF FINANCIAL STATEMENTS

SAT, SUN

17.09.2017

HCMC

CONSOLIDATION OF FINANCIAL STATEMENTS – ADVANCED LEVEL

SAT, SUN

23.09.2017

HCMC

TRANSFORMATION FROM VAS-BASED FINANCIAL STATEMENTS TO IFRS-BASED FINANCIAL STATEMENTS

SAT, SUN

23.09.2017

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UNDERSTANDING AND ANALYSIS OF FINANCIAL STATEMENTS

SAT, SUN

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Hanoi

FINANCIAL ANALYSIS USING EXCEL

SAT, SUN

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INTERNAL CONTROL AND RISK  MANAGEMENT

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TAXATION FOR MANAGERS

SAT, SUN

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TAXATION PLANNING – TAXATION OPTIMALITY

SAT, SUN

21.10.2017

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INTERNAL CONTROL AND RISK  MANAGEMENT

SAT, SUN

22.10.2017

Hanoi

REVIEW OF FINANCIAL STATEMENTS

SAT, SUN

12.11.2017

Hanoi

TRANSFORMATION FROM VAS-BASED FINANCIAL STATEMENTS TO IFRS-BASED FINANCIAL STATEMENTS

SAT, SUN

25.11.2017

Hanoi

INTERNAL  AUDIT

SAT, SUN

16.12.2017

Hanoi

CONSOLIDATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH  CIRCULAR 202/BTC

SAT, SUN

24.12.2017

Hanoi

This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. For further information, please contact Ecovis VSBC:

ECOVIS VSBC

Hanoi city: Level 2, Kinh Do Building, 292 Tay Son Street, Dong Da District, Hanoi, Vietnam

Phone: +84 943 42 8998  .::. +844 38 567 777  

Fax: +8424 3944 6455
E-Mail:  hanoi@ecovis.vn  Internet: www.ecovis.vn
Ho Chi Minh city: Level 11, MB Building, 538 CMT8 Street, Ward 11, District 3, Ho Chi Minh City, Vietnam

Phone: +8428 3990 7777

E-Mail: hochiminh@ecovis.vn  Internet: www.ecovis.vn

   

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