Decree No.115/2015/ND-CP Guidance on Law on Social Insurance Regarding Compulsory Social Insurance

This Decree provides guidance on the Law on Social insurance in terms of compulsory social insurance applied to officials, civil servants and Vietnamese employees working under labor contracts.

DECREE

GUIDANCE ON THE LAW ON SOCIAL INSURANCE REGARDING COMPULSORY SOCIAL INSURANCE

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Law on social insurance dated November 20, 2014;

Pursuant to Resolution No. 93/2015/QH13 dated June 22, 2015 of the National Assembly on implementation of policy on lump-sum payout of social insurance benefits to employees;

At the request of the Minister of Labor, War Invalids and Social Affairs,

The Government promulgates a Decree on guidance on the Law on social insurance regarding compulsory social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides guidance on the Law on Social insurance in terms of compulsory social insurance applied to officials, civil servants and Vietnamese employees working under labor contracts.

Article 2. Regulated entities

1. Employees are Vietnamese citizens who participate in compulsory social insurance as prescribed in this Decree, including:

a) Persons working under indefinite-term labor contracts, definite-term labor contracts, seasonal labor contracts or contracts for given jobs with a term of between full of 3 months and under 12 months, including also labor contracts signed between employers and legal representatives of persons aged under 15 years in accordance with the labor law;

b) Persons working under labor contracts with a term of between full of 1 month and under 3 months;

c) Officials and civil servants as prescribed in legislation on officials and civil servants;

d) National defense workers, public security workers and persons doing other jobs in cipher organizations;

dd) Salaried managers of enterprises and cooperatives;

e) Part-time staffs in communes, wards and district-level towns (hereinafter referred to as communes);

g) Persons on spouse allowance in overseas Vietnamese representative missions prescribed in Clause 4 Article 123 of the Law on Social insurance.

2. Vietnamese guest workers prescribed in the Law on Vietnamese guest workers participating compulsory social insurance as prescribed in this Decree shall apply the following contracts:

a) The guest worker contracts concluded with enterprises providing guest worker services or with non-business organizations licensed to send workers abroad;

b) The guest worker contracts concluded with contract-winning or -receiving enterprises or with outward-investing organizations or individuals that send workers abroad.

c) The guest worker contracts in the form of skill-improvement internship contracts, concluded with enterprises sending workers abroad for internship to improve their skills;

d) Individual contracts.

The persons prescribed in Clause 1 and Clause 2 of this Article hereinafter are referred to as employees.

3. Employees prescribed in this Decree shall participate in every type of compulsory social insurance,  excluding employees prescribed in Points e and g of Clause 1 and Points a, c and d Clause 2 of this Article that only participate in the type of retirement and survivorship.

4. Employees prescribed in Points a and b Clause 1 of this Article that are domestic workers and employees prescribed in Clause 1 of this Article that receive the following pension salaries, monthly social insurance allowance and monthly allowance shall not be the participants of compulsory social insurance:

a) The people on retirement pension;

b) The people on monthly allowance prescribed in Decree No. 09/1998/ND-CP dated January 23, 1998 of the Government on amendments to Decree No. 50/CP dated July 26, 1995 of the Government on subsistence for officials of communes;

c) The people on monthly allowance for working capacity loss;

d) The people on monthly allowance prescribed in Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister on allowance for people above the working age upon the expiration of monthly allowance for working capacity loss (hereinafter referred to as Decision No. 91/2000/QD-TTg); Decision No. 613/QD-TTg dated May 6, 2010 of the Prime Minister on monthly allowance for people having 15 year- or 20 year- working experience upon the expiration of monthly allowance for working capacity loss (hereinafter referred to as 613/QD-TTg);

dd) The soldiers, police officers and the people working in cipher organizations on monthly allowance prescribed in Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on policies applied to soldiers fought in Resistance War against the American Empire to Save the Nation with under-20 year experience in the army that was demobilized; Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amendments to Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on policies applied to soldiers fought in Resistance War against the American Empire to Save the Nation with under-20 year experience in the army that was demobilized; Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on policies applied to officials and Peoples’ Public Security soldiers fought in Resistance War against the American Empire to Save the Nation with under-20 year experience in the Public Security that was demobilized; and Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on policies applied to people fought in the Ward to Save the Nation, fulfilled international duties in Cambodia and Laos after April 30, 1975 that was demobilized or ceased work.

5. The employers prescribed in Clause 3 Article 2 of the Law on Social insurance.

6. Agencies, organizations, and individuals involved in compulsory social insurance.

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Chapter V

IMPLEMENTATION

Article 29. Effect

1. This Decree comes into force from January 1, 2016, other than Point b Clause 1 Article 2 of this Decree which takes effect from January 1, 2018.

2. The following documents shall be annulled from the effective date of this Decree:

a) Decree No. 152/2006/ND-CP dated December 22, 2006 of the Government providing guidance on the Law on Social insurance on compulsory social insurance;

b) Decree No. 83/2008/ND-CP dated July 31, 2008 of the Government on adjustments to salary as the basis for social insurance payment applied to employees subject to salary regime set by employers;

c) Decree No. 122/2008/ND-CP dated December 4, 2008 of the Government on region-based allowance applied to person on monthly pension, working capacity loss allowance, labor accident or occupational disease allowance;

d) Decision No. 107/2007/QD-TTg dated July 13, 2007 of the Prime Minister on determination of period as the basis for social insurance benefits applied to officials, public employees, police officers, soldiers or workers on the public payroll of a regulatory agency, political organization, socio-political organization, state-owned enterprise or an armed force unit that is sent abroad for definite-term business or study trip but returned Vietnam behind schedule.

Article 30. Implementation

1. The Minister of Labor, War Invalids and Social Affairs shall provide guidance on this Decree.

2. The Minister of Finance shall ensure the government budget for implementation of policies prescribed in Article 27 of this Decree.

3. Annually, Vietnam Social Security shall announce the average investment interest of social insurance fund of the previous year.

4. Annually, General Statistics Office affiliated to the Ministry of Planning and Investment shall inform the annual average consumer price index to the Ministry of Labor, War Invalids and Social Affairs.

5. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of the People’s Committees and relevant organizations or individuals shall implement this Decree./.