Social insurance will conduct specialized inspections according to new regulations

Bộ Tài chính vừa ban hành Thông tư số 05/2026/TT-BTC ngày 22.1.2026 quy định về phân cấp trong hoạt động kiểm tra chuyên ngành trong một số lĩnh vực của Bộ; trong đó có lĩnh vực về bảo hiểm xã hội (BHXH), bảo hiểm y tế (BHYT), bảo hiểm thất nghiệp (BHTN).

Thông tư số 05/2026/TT-BTC quy định việc phân cấp trong hoạt động kiểm tra chuyên ngành trong một số lĩnh vực của Bộ Tài chính, bao gồm: Hải quan; chứng khoán; dự trữ quốc gia; BHXH, BHYT, BHTN; quản lý tài sản công; kế toán, kiểm toán; phát triển doanh nghiệp tư nhân và kinh tế tập thể; kinh doanh bảo hiểm; đầu tư nước ngoài, đầu tư ra nước ngoài, xúc tiến đầu tư, quản lý khu công nghiệp và khu kinh tế; viện trợ của nước ngoài cho Việt Nam; quản lý đấu thầu, đầu tư theo phương thức đối tác công tư.

The subjects of application are units under the Ministry of Finance, including: Customs Department; State Securities Commission; State Reserve Department; Vietnam Social Security; Department of Public Asset Management; Department of Management, Supervision of Accounting, Auditing; Department of Private Enterprise Development and Collective Economy; Department of Insurance Management and Supervision; Department of Foreign Investment; Department of Debt Management and Foreign Economic Relations; Department of Bidding Management.

The decentralization principle is built in the direction of ensuring compliance with legal regulations on specialized inspection, specialized legal regulations in each field; in accordance with the organizational model and nature of professional activities of decentralized units.

At the same time, ensuring compliance with the professional capacity of units, promoting the responsibility, autonomy, and self-responsibility of units and the responsibility of heads, strengthening proactiveness and flexibility in performing tasks.

Organizations and individuals who are decentralized in authority according to the provisions of this Circular are not allowed to continue to be decentralized in their assigned tasks and powers; and are fully responsible before the law for the results of their assigned tasks and authority.

Regarding specialized inspections in the fields of social insurance, health insurance, and unemployment insurance, Article 7 of Circular No. 05/2026/TT-BTC clearly states: The Director of Vietnam Social Security has the authority to approve the thematic inspection plan of Vietnam Social Security in accordance with the provisions of Clause 2, Article 7 of Decree No. 217/2025/ND-CP and Clause 3, Article 7 of Circular No. 126/2025/TT-BTC dated December 24, 2025 of the Minister of Finance stipulating the inspection process for the fields of social insurance, health insurance, and unemployment insurance, under the state management scope of the Ministry of Finance.

For thematic inspection plans and specialized inspection decisions approved by the Minister of Finance, they shall continue to be implemented according to the promulgated documents.

The Circular takes effect from January 22, 2026.

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