On September 6, 2021, Vietnam Social Insurance issued Official Letter 2802/BHXH-CSXH on implementation of social insurance benefits for employees at bankrupt employers who still owe social insurance contributions.
Accordingly, Vietnam Social Insurance instructs social insurance agencies of provinces and centrally run cities to uniformly implement the social insurance regime for employees who have met all conditions, including the conditions for the time they have actually paid to the social insurance fund. excluding the period of unpaid social insurance contributions) at bankrupt employers who still owe social insurance contributions.
In particular, the instructions for settlement of one-time social insurance benefits are as follows:
(1) For beneficiaries specified at Points b and c, Clause 1, Article 60 of the Law on Social Insurance 2014:
Settlement of one-time social insurance benefits for the period of payment of social insurance premiums (excluding the period of outstanding social insurance contributions).
When the time of participation in social insurance is paid in full and the employee requests it, he/she will be entitled to a lump-sum payment of additional social insurance benefits.
The settlement of one-time payment of additional social insurance contributions when the period of participation in social insurance is fully paid shall comply with the guidance in Clause (5).
(2) For beneficiaries specified at Point a, Clause 1, Article 60 of the Law on Social Insurance 2014, whose period of participation in social insurance, including the outstanding period of payment of social insurance premiums, is still less than 20 years, the settlement shall be the same as for the case in Clause 1 of this Article. Term 1).
(3) For beneficiaries according to Resolution 93/2015/QH13, the settlement shall be the same as for the case in Clause (1).
The determination of employees after one year of leave is used as a basis for considering conditions for enjoying lump-sum social insurance according to Resolution 93/2015/QH13, based on the time of last leave before the employee requests for social insurance benefits. once.
(4) In order to ensure long-term social insurance benefits for employees, the lump-sum social insurance entitlement has not been settled for the case of having a period of participation in social insurance if including the period of debt payment of social insurance contributions, which is full 20 years or more. , except for the case specified at Points b and c, Clause 1, Article 60 of the Law on Social Insurance 2014.
(5) When the period of participation in social insurance is fully paid, the social insurance agency shall record and reserve the entire period of additional payment of social insurance.
In case the employee continues to wish to receive lump-sum social insurance benefits, the social insurance agency shall calculate the previously settled time with the additional payment period to re-determine the new benefit rate according to the provisions of Article 63 of the Law on Social Insurance 2014. salary adjustment at the time of settlement of adjustment and deduct the recalculated benefit corresponding to the calculated benefit period including the rounded time (if any) for additional payment to the employee.
For example: Mr. Nguyen Van A has a period of participating in social insurance from January 2016 to October 2019 of 3 years and 10 months; in which the new unit has paid social insurance for Mr. A from January 2016 to July 2018, the period from August 2018 to October 2019 has not yet paid social insurance. Suppose in June 2021 Mr. A proposes to enjoy social insurance once. The social insurance agency shall receive one-time social insurance benefits for Mr. A with the actual time of payment to the social insurance fund from January 2016 to July 2018 for 2 years and 7 months with an average monthly salary of 6,000,000 VND. .
Mr. A's one-time social insurance allowance is: VND 6,000,000 x 3 years (rounded up for 2 years and 7 months) x 2 months = VND 36,000,000.
Suppose Mr. A is paid additional social insurance in August 2022 for the period from August 2018 to October 2019 with the same salary of the previous period. The social insurance agency shall decide to supplement the one-time social insurance as follows:
- The total period of payment of social insurance premiums for Mr. A is 03 years and 10 months, rounded to 4 years.
- Assume that the average monthly salary calculated at the time of August 2022 is VND 7,000,000.
- The total one-time social insurance benefit after recalculation is: VND 7,000,000 x 4 years x 2 months = VND 56,000,000.
- The amount of Mr. A's additional benefit adjustment is: VND 56,000,000 - (7,000,000 VND x 3 years x 2 months) = 14,000,000 VND.
