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| THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
| No. 190/2007/ND-CP | Hanoi, December 28, 2007 |
GUIDING A NUMBER OF ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING VOLUNTARY SOCIAL INSURANCE
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 29, 2006 Law on Social Insurance;
At the proposal of the Minister of Labor, War Invalids and Social Affairs,
DECREES:
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1. Laborers working under labor contracts of a term of under 3 months.
2. Commune-level part-time cadres.
3. Persons engaged in production, business and service activities, including non-salaried members of cooperatives and unions of cooperatives.
4. Self-employed laborers.
5. Laborers working overseas for a given period who have not yet participated in compulsory social insurance or have received lump-sum social insurance benefit.
6. Other participants.
Persons defined in this Article are below generally referred to as participants in voluntary social insurance.
Article 3. Voluntary social insurance benefits
Voluntary social insurance benefits prescribed in this Decree include:
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2. Survivorship allowance.
Article 4. Principles for voluntary social insurance under Article 5 of the Law on Social Insurance
1. Voluntary social insurance is based on participants voluntariness. Participants in voluntary social insurance may select levels of premium to pay and modes of payment suitable to their income.
2. The level of voluntary social insurance premium is calculated on the basis of the monthly income on which social insurance premiums are based but must be neither lower than the common minimum salary nor higher than 20 times the common minimum salary.
3. The level of voluntary social insurance benefit is calculated on the basis of the level and period of paying social insurance premiums and shared among participants in voluntary social insurance.
4. A person who has both a period of paying compulsory social insurance premiums and a period of paying voluntary social insurance premiums is entitled to retirement and survivorship benefits based on the total of the periods of payment of compulsory and voluntary social insurance premiums.
5. The voluntary social insurance fund is managed in a unified, democratic, public and transparent manner; and is used for proper purposes and independently cost-accounted.
6. Implementation of voluntary social insurance must be simple, convenient, timely and thorough.
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a/ Assuming the prime responsibility for, and coordinating with ministries, agencies and organizations in studying, drafting, and submitting to competent state agencies for promulgation, or promulgating according to its competence legal documents on voluntary social insurance;
b/ Assuming the prime responsibility for, and coordinating with ministries, branches and Peoples Committees of provinces and centrally run cities in, conducting statistics and information work; propagating and disseminating information on voluntary social insurance benefits, policies and law;
c/ Supervising the implementation of legal provisions on voluntary social insurance;
d/ Performing the function of specialized inspection of voluntary social insurance;
e/ Promoting international cooperation in the domain of voluntary social insurance in accordance with law;
f/ Organizing training in voluntary social insurance.
2. Ministries, ministerial-level agencies and government-attached agencies shall coordinate with the Ministry of Labor, War Invalids and Social Affairs in making laws and policies related to voluntary social insurance.
3. Peoples Committees of provinces and centrally run cities (below referred to as provincial-level Peoples Committees) shall perform the state management of voluntary social insurance in their respective localities. Provincial-level Labor, War Invalids and Social Affairs shall assist provincial-level Peoples Committees in performing the function of state management of voluntary social insurance as follows:
a/ Supervising and initiating the implementation of the law on voluntary social insurance;
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c/ Proposing to provincial-level Peoples Committees for settlement matters related to voluntary social insurance falling within the latters competence;
d/ Annually, sending reports to the Ministry of Labor, War Invalids and Social Affairs on the implementation of the law on voluntary social insurance.
Article 6. Prohibited acts under Article 14 of the Law on Social Insurance
1. Making false declaration and forging dossiers in the implementation of voluntary social insurance, including:
a/ Making false declaration or modifications or erasures to distort contents related to payment of voluntary social insurance premiums or enjoyment of voluntary social insurance benefits;
b/ Forging and inserting documents in dossiers for enjoyment of voluntary social insurance benefits.
2. Using the voluntary social insurance fund for wrong purposes or in violation of policies and regulations.
3. Troubling, obstructing or harming rights and lawful interests of participants in voluntary social insurance, including:
a/ Causing difficulties to, obstructing, and delaying the payment of voluntary social insurance premiums or enjoyment of voluntary social insurance benefits by participants in voluntary social insurance;
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4. Reporting untruthful information and supplying distorted information and data on voluntary social insurance.
1. Participants in voluntary social insurance have the following rights:
a/ To be issued the social insurance book;
b/ To receive full retirement pensions or voluntary social insurance allowances in a timely and convenient manner under the provisions of this Decree;
c/ To enjoy health insurance while enjoying retirement pensions;
d/ To request social insurance organizations to provide information on payment of social insurance premiums, the right to enjoy social insurance benefits, and procedures for implementing social insurance;
e/ To file complaints and denunciations with competent state agencies or individuals when their lawful interests are infringed upon or when organizations or individuals implementing voluntary social insurance commit acts in violation of the law on voluntary social insurance;
f/ To authorize other persons to receive their retirement pensions and voluntary social insurance allowances.
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a/ To pay voluntary social insurance premiums by the mode and at the level prescribed in Article 26 of this Decree;
b/ To comply with regulations on compilation of voluntary social insurance dossiers;
c/ To preserve the social insurance book according to regulations.
1. Social insurance organizations have the following rights:
a/ To organize personnel, financial and asset management in accordance with law;
b/ To decline requests for payment of voluntary social insurance benefits which are made not in accordance with law;
c/ To check the payment of voluntary social insurance premiums and benefits;
d/ To propose competent state agencies to formulate, amend and supplement regimes, policies and law concerning voluntary social insurance and management of the voluntary social insurance fund;
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f/ Other rights as prescribed by law.
2. Social insurance organizations have the following responsibilities:
a/ To propagate and disseminate information on regimes, policies and law concerning voluntary social insurance; provide guidance on professional matters and procedures for implementing voluntary social insurance;
b/ To organize the collection of social insurance premiums from participants in voluntary social insurance;
c/ To issue social insurance books to participants in voluntary social insurance;
d/ To receive dossiers of voluntary social insurance and settle social insurance benefits; to pay retirement pensions and voluntary social insurance benefits, and pay health insurance premiums for pensioners in full, conveniently and on time;
e/ To manage and preserve dossiers of participants in voluntary social insurance;
f/ To manage and use the voluntary social insurance fund according to legal provisions on finance, accounting and statistics;
g/ To take measures for preserving and developing the voluntary social insurance fund;
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i/ To provide sufficient and timely information on the payment of voluntary social insurance premiums, the right to enjoy voluntary social insurance benefits, and procedures for implementing voluntary social insurance at the request of participants in voluntary social insurance;
j/ To organize statistics and accounting work for voluntary social insurance; to supply relevant documents and information at the request of competent state agencies;
k/ To promptly settle complaints and denunciations related to the implementation of voluntary social insurance;
l/ To promote international cooperation in voluntary social insurance.
VOLUNTARY SOCIAL INSURANCE BENEFITS
Article 9. Conditions for participants in voluntary social insurance to enjoy retirement pension
1. Being full 60 years or older, for men, or being full 55 years or older, for women, and having paid social insurance premiums for 20 years or more.
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A participant in voluntary social insurance who has paid compulsory social insurance premiums for a total period of full 20 years or more and suffers a working ability loss of 61% or more is entitled to retirement pension at a lower level when he/she falls into one of cases specified in Article 27 of Decree No. 152/2006/ND-CP of December 22, 2006, or in Article 30 of Decree No. 68/2007/ND-CP of April 19, 2007.
2. For those who are full 60 years old, for men, or full 55 years old, for women, and have paid social insurance premiums for a period which is not more than 5 years less than the period specified in Clause 1 of this Article, including those having paid compulsory social insurance for full 15 years or more and not yet received lump-sum social insurance benefit, they may, if wishing to participate in voluntary social insurance, continue to pay premiums under Article 26 of this Decree till reaching full 20 years.
1. The level of monthly retirement pension of a person eligible for retirement pension specified in Clauses 1, 2 and 3, Article 9 of this Decree is equal to 45% of the average monthly income on which social insurance premiums are based as stipulated in Article 16 of this Decree or the average monthly salary, remuneration or income on which social insurance premiums are based as stipulated in Article 17 of this Decree, corresponding to 15 years of payment of social insurance premiums; for each additional year of payment of social insurance premium, this percentage will be increased 2%, for men, or 3%, for women; and the maximum rate is 75%.
2. The level of monthly retirement pension of a person eligible for retirement pension specified in Clause 4, Article 9 of this Decree is calculated according to Clause 1 of this Article. For each year of early retirement compared to the provisions of Clause 1 and Clause 3. Article 9 of this Decree, it will be reduced 1%.
3. If the level of monthly retirement pension calculated for a person having paid compulsory social insurance premiums for full 20 years or more is lower than the common minimum salary applicable at the time of enjoying the pension, this level will be increased to be equal to the common minimum wage.
4. When calculating the level of monthly pension under Clause 1 or Clause 2 of this Article and the lump-sum retirement allowance stipulated in Article 11 of this Decree, if the period of paying social insurance premiums has an odd number of under 3 months, these months will not be counted, has an odd number of between 3 and 6 months, these months will be counted as half a year; or has an odd number of between more than 6 months and 12 full months, these months will be counted as one year.
Article 11. Lump-sum retirement allowance under Article 72 of the Law on Social Insurance
1. Upon retirement, persons eligible for retirement pension under Article 9 of this Decree who have paid social insurance premiums for more than 30 years, for men, or more than 25 years, for women are entitled to a lump-sum retirement allowance in addition to retirement pension.
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Participants in voluntary social insurance are entitled to lump-sum social insurance benefit when they fall into one of the following cases:
1. Being full 60 years or older, for men, or full 55 years or older, for women, and having paid social insurance premiums for less than 15 years.
2. Being full 60 years or older, for men, or full 55 years or older, for women, and having paid social insurance premiums for between 15 full years and less than 20 years and discontinued paying social insurance premiums.
3. Having paid social insurance premiums for less than 20 years, discontinued paying social insurance premiums and requested to receive lump-sum social insurance benefit.
4. Settling abroad.
1. The level of lump-sum social insurance benefit is calculated on the basis of the number of years of payment of social insurance premiums; for each year (full 12 months), the insured is entitled to one month and a half of the average monthly income on which social insurance premiums are based as stipulated in Article 16 of this Decree or the average monthly salary, remuneration and income as stipulated in Article 17 of this Decree.
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3. If a participant in voluntary social insurance has paid social insurance premiums for less than one year, he/she is entitled to social insurance benefit equal to the paid amount of premium; the maximum level is equal to one month and a half of the average monthly income on which social insurance premiums are based as stipulated in Article 16 of this Decree.
4. For those who have both a period of paying compulsory social insurance premiums and a period of participating in voluntary social insurance, the conditions for enjoying lump-sum social insurance benefit are as stipulated at Point c, Clause 1, Article 30 of the Governments Decree No. 152/2006/ND-CP of December 22, 2006.
Participants in voluntary social insurance who discontinue paying social insurance premiums while still ineligible for retirement pension as stipulated in Article 9 or having not yet received lump-sum social insurance benefit under Articles 13 and 14 of this Decree, are entitled to reserve their period of paying social insurance premiums.
The average monthly income on which voluntary social insurance premiums are based is calculated according to the following formula:
Average monthly income on which voluntary social insurance premiums are based
=
Total of monthly incomes on which voluntary social insurance premiums are based
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The average monthly salary, remuneration or income on which social insurance premiums are based is calculated according to the following formula:
Average monthly salary, remuneration or income on which social insurance premiums are based = (Average monthly salary or remuneration on which compulsory social insurance premiums are based x Total number of months of paying compulsory social insurance premiums) + Total of monthly incomes on which voluntary social insurance premiums are based / (Total number of months in which compulsory social insurance premiums are paid + Total number of months in which voluntary social insurance premiums are paid)
In which:
The average monthly salary or remuneration on which compulsory social insurance premiums are based is calculated under Article 31 of the Governments Decree No. 152/2006/ND-CP of December 22, 2006, guiding a number of articles of the Law on Social Insurance regarding compulsory social insurance or Article 34 of Decree No. 68/2007/ND-CP of April 19, 2007, detailing and guiding the implementation of a number of articles of the Law on Social Insurance toward armymen, policemen and cipher employees who are salaried like armymen and policemen.
The Ministry of Labor, War Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Ministry of Finance in, studying and submitting the level of adjustment in each period to the Government for stipulation.
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a/ Serving a non-suspended imprisonment sentence;
b/ Illegally leaving the country;
c/ Being declared missing by a court.
2. Monthly retirement pensions will continue to be paid from the month following the time the imprisoned person has completely served the imprisonment penalty or the person who was declared missing by a court returns or a repatriate lawfully returns to settle in Vietnam. If a person falling in the case specified at Point a, Clause 1 of this Article is concluded by a court that he/she has been wrongly punished, he/she will be reimbursed the retirement pensions for the duration of suspended payment.
Section 2. SURVIVORSHIP ALLOWANCE
Article 21. Funeral allowance under Article 77 of the Law on Social Insurance
1. When the following subjects die, the persons who take care of their funeral are entitled to a funeral allowance equal to 10 months common minimum salary:
a/ Participants in voluntary social insurance specified in Article 2 of this Decree who have paid voluntary social insurance premiums for at least 05 years;
b/ Persons on retirement pension.
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1. Persons who are paying voluntary social insurance premiums.
2. Persons who reserve a period of paying voluntary social insurance premiums.
3. Persons who are on pension.
1. The level of lump-sum survivorship allowance for relatives of participants in voluntary social insurance under Clause 1 and Clause 2, Article 22 of this Decree are calculated on the basis of the number of years of paying social insurance premiums; for each year (full 12 months), these relatives are entitled to one and a half of the average monthly income on which social insurance premiums are based as stipulated in Article 16 of this Decree.
2. When calculating the lump-sum survivorship allowance under Clause 1 of this Article, if the period of paying voluntary social insurance premiums has an odd number of months, these months will be counted according to Clause 4, Article 10 of this Decree. If this period is less than one year, it will be counted according to Clause 3, Article 14 of this Decree.
3. The level of lump-sum survivorship allowance for relatives of participants in voluntary social insurance under Clause 3, Article 22 of this Decree is calculated on the basis of such persons period of enjoying retirement pension; if they die within the first two months of enjoying retirement pension, such allowance is equivalent to 48 months of the currently enjoyed retirement pension; if they die in subsequent months, for each additional month of enjoying retirement pension, the allowance shall be reduced by half of the monthly retirement pension.
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2. When a person who has paid compulsory social insurance premiums for full 15 years or more dies, his/her relatives specified in Clause 2, Article 36 of Decree No. 152/2006/ND-CP of December 22, 2006, are entitled to monthly survivorship allowance under Article 37 of Decree No. 152/2006/ND-CP of December 22, 2006, or his/her relatives specified in Clause 2, Article 37 of Decree No. 68/2007/ND-CP of April 19, 2007, are entitled to monthly survivorship allowance under Article 38 of Decree No. 68/2007/ND-CP of April 19, 2007.
3. When a participant in voluntary social insurance who has paid compulsory social insurance for less than 15 years dies or relatives of a person specified in Clause 2 of this Article are ineligible for enjoying monthly survivorship allowance, these relatives are entitled to lump-sum survivorship allowance. The level of lump-sum survivorship allowance is calculated in the same way as lump-sum social insurance benefit specified in Clause 1 and Clause 2, Article 14 of this Decree; the lowest level is equal to three months average monthly salary, remuneration or income specified in Article 17 of this Decree.
When a person on retirement pension dies, the lump-sum survivorship allowance is calculated according to Clause 3, Article 23 of this Decree; the lowest level is equal to three months currently enjoyed retirement pension.
VOLUNTARY SOCIAL INSURANCE FUND
1. Premiums paid by participants in voluntary social insurance according to Article 26 of this Decree.
2. Sums of money transferred from the compulsory social insurance fund for payment according to regulations to persons who have a period of paying compulsory social insurance premiums.
3. Profits from activities of investment from the voluntary social insurance fund.
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5. Other lawful sources of revenues.
The State encourages organizations and individuals to support payment of premiums by participants in voluntary social insurance or for the sources of the voluntary social insurance fund.
1. Participants in voluntary social insurance shall register with voluntary social insurance organizations to pay premiums on:
a/ A monthly basis;
b/ A quarterly basis:
c/ A biannual basis.
2. The collection of social insurance premiums is organized in the first half of the period of payment selected by participants in social insurance
3. The monthly premium paid to the voluntary social insurance fund is as follows:
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In which:
a/ Monthly income selected by the participant in voluntary social insurance = Lmin + m x 50,000 (VND/month)
- Lmin: commom minimum salary;
- m: a whole number3 0.
b/ Percentage of payment of voluntary social insurance premium is stipulated as follows:
- 16% from January 2008 to December 2009;
18% from January 2010 to December 2011;
20% from January 2012 to December 2013;
22% from January 2014 on.
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1. Participants in voluntary social insurance are considered temporarily discontinuing payment of voluntary social insurance premiums when they discontinue payment of these premiums and make no request for lump-sum social insurance benefit.
2. When those who temporarily discontinue payment of voluntary social insurance premiums wish to resume the payment, they shall re-register with the social insurance fund the mode of payment and the monthly income level on which voluntary social insurance premiums are based. The re-registration may be only made at least three months after the month in which participants in voluntary social insurance temporarily discontinue the payment.
1. Paying social insurance benefits to participants in voluntary social insurance under the provisions of Chapter II of this Decree.
2. Paying health insurance premiums to persons on retirement pension in accordance with the law on health insurance.
3. Paying management costs.
4. Making investment to preserve and develop the fund according to regulations.
Article 29. Investment activities of the voluntary social insurance fund
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2. The Management Board of the Vietnam Social Insurance shall decide on investing the voluntary social insurance fund in the following forms:
a/ Buying bonds and bills of the State and state-owned commercial banks;
b/ Providing loans to state-owned banks;
c/ Investing in key national economic projects;
d/ Investing in capital-intensive projects under decisions of the Prime Minister.
The Ministry of Labor, War Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Ministry of Finance in, guiding the payment of retirement benefits and survivorship allowances from the voluntary and compulsory social insurance funds to those who have both a period of paying compulsory social insurance premiums and a period of paying voluntary social insurance premiums.
Article 31. Management costs under Article 101 of the Law on Social Insurance
1. Annual voluntary social insurance management costs shall be deducted from the profits derived from the funds investments.
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a/ Regular expenses;
b/ Irregular expenses, including:
Expenses for social insurance books, papers, forms and collection and spending work;
Expenses for overhaul and procurement of fixed assets, scientific research and professional retraining.
3. In the initial years, voluntary social insurance management costs shall be proposed by the Ministry of Finance to the Prime Minister for decision.
PROCEDURES FOR IMPLEMENTATING VOLUNTARY SOCIAL INSURANCE
Article 33. The social insurance book under Article 109 of the Law on Social Insurance
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2. Each participant in voluntary social insurance shall be granted a social insurance book which shall be commonly used for both the periods of participating in compulsory social insurance and voluntary social insurance.
A participant in voluntary social insurance who previously participated in compulsory social insurance shall use the granted social insurance book for social insurance premium payment monitoring.
Article 34. Grant of social insurance books under Article 111 of the Law on Social Insurance
1. Participants in voluntary social insurance shall hand over personal declarations to the social insurance organization in the locality where they reside. The form of personal declaration is prescribed by the Vietnam Social Insurance.
2. Within twenty days from the date of receipt of complete and valid dossiers of participants in voluntary social insurance, the social insurance organization shall grant social insurance books; in case of non-grant, it shall issue a written reply clearly stating the reason.
1. A dossier for enjoyment of retirement pension or lump-sum social insurance benefit comprises:
a/ The social insurance book;
b/ The personal declaration, made according to a form set by the Vietnam Social Insurance.
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Participants in voluntary social insurance shall hand over dossiers prescribed in Clause 1 of this Article to the social insurance organization in the locality where they reside.
3. Within twenty days from the date of receipt of valid dossiers, the social insurance organization shall settle them; if refusing to settle, it shall issue a written reply clearly stating the reason.
4. The time of starting to enjoy retirement pension is the month following the month when the social insurance organization receives complete and valid dossiers of participants in voluntary social insurance who are eligible for retirement pension.
1. A dossier for enjoyment of survivorship allowance comprises:
a/ The social insurance book, for persons paying voluntary social insurance premiums;
b/ The death certificate, death notice or court decision declaring such person dead;
c/ The relatives declaration, made according to a form set by the social insurance organization.
2. The relative of the person paying voluntary social insurance premiums or the person on retirement pension shall hand over a dossier to the social insurance organization according to Clause 1 of this Article.
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COMPLAINTS AND DENUNCIATIONS RELATED TO VOLUNTARY SOCIAL INSURANCE
1. Participants in voluntary social insurance defined in Article 2 of this Decree.
2. Persons who are on retirement pension, reserve a period of paying voluntary social insurance premiums, temporarily discontinue enjoyment of retirement pension, enjoy lump-sum survivorship allowance, take care of funeral, and other persons with rights and interests related to voluntary social insurance.
1. Competence to settle complaints related to voluntary social insurance:
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b/ The director of the provincial-level Labor, War Invalids and Social Affairs is competent to settle complaints related to voluntary social insurance about complaint settlement decisions which are issued by the head of the social insurance organization in the first-time settlement but disagreed by complainants or complaints which are not settled after the prescribed time limit while complainants do not initiate a lawsuit at a court.
2. The order and procedures for filing complaints and settling first-time complaints related to voluntary social insurance are prescribed bellows:
a/ When detecting a decision or act related to voluntary social insurance which is illegal and infringes upon his/her lawful rights and interests, the complainant shall send a written complaint to the head of the social insurance organization that has issued such decision or taken such act;
b/ When receiving a first-time written complaint, the head of the social insurance organization that has issued the decision or taken the act complained about shall consider, receive and settle it;
c/ The statute of limitations for filing first-time complaints, procedures for filing and time limit for settling these complaints comply with the law on complaints and denunciations.
3. The order and procedures for filing second-time complaints related to voluntary social insurance
and settling these complaints are prescribed bellows:
a/ If the complainant disagrees with the first-time complaint settlement decision or the first-time complaint is not settled after the prescribed time limit while the complainant does not initiate a lawsuit at a court, the complainant may file his/ her complaint with the director of the provincial-level Labor, War Invalids and Social Affairs;
b/ The statute of limitations for lodging second-time complaints, procedures for filing and time limit for settling these complaints comply with the law on complaints and denunciations.
4. The complainant may initiate a lawsuit at a court when he/she disagrees with the first-time settlement
decision of the head of the social insurance organization and does not file a complaint with the director of the provincial-level Labor, War Invalids and Social Affairs; the complaint settlement decision of the director of the provincial-level Labor, War Invalids and Social Affairs or his/her complaint is not settled by the head of the social insurance organization or the director of the provincial-level Labor, War Invalids and Social Affairs after the prescribed time limit.
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1. This Decree takes effect 15 days after its publication in CONG BAO.
2. The provisions of this Decree are implemented on January 1, 2008.
2. The Vietnam Social Insurance shall organize the implementation of the provisions of this Decree.
3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and presidents of provincial/municipal Peoples Committees shall implement this Decree.
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ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
- 1Decree of Government No. 115/2015/ND-CP dated November 11, 2015, guidance on the law on social insurance regarding compulsory social insurance
- 2Decree of Government No. 152/2006/ND-CP of December 22, 2006 guiding a number of articles of the law on social insurance regarding compulsory social insurance
- 3Law No. 71/2006/QH11 of June 29, 2006, on social insurance
- 4Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
Decree No. 190/2007/ND-CP of December 28, 2007, guiding a number of articles of the Law on social insurance regarding voluntary social insurance.
- Số hiệu: 190/2007/ND-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 28/12/2007
- Nơi ban hành: Chính phủ
- Người ký: Nguyễn Tấn Dũng
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: Kiểm tra
- Tình trạng hiệu lực: Kiểm tra