Proposed costs for social insurance and unemployment insurance management in the 2025-2027 period
The Ministry of Finance is soliciting comments on the draft Resolution of the National Assembly Standing Committee on the cost of managing social insurance and unemployment insurance for the period 2025-2027.
According to the Ministry of Finance, the purpose of issuing the Resolution of the National Assembly Standing Committee is to serve as a legal basis for the Prime Minister to allocate estimates on management costs (organization and operation) of social insurance (SH) and unemployment insurance (UH) for the period 2025-2027, health insurance (BHYTT) for Vietnam Social Insurance and relevant agencies and organizations to implement professional tasks on social insurance, unemployment insurance, and health insurance.
Scope of adjustment of social insurance, unemployment insurance, and health insurance management costs for the period 2025 - 2027
Based on the implementation of innovation and reorganization of the apparatus of Vietnam Social Insurance, the system of units working in unemployment insurance under the Labor, Invalids and Social Affairs sector (now the Home Affairs), the Government reports to the National Assembly Standing Committee on the expenditure on the organization and operation of social insurance, unemployment insurance, and health insurance for the period 2025-2027 (including 2025) to ensure compliance with reality.
The subjects of application include: Vietnam Social Insurance agencies at the central and local levels; Social Insurance agencies of the Ministry of National Defense, People's Public Security Social Insurance; system of units working in unemployment insurance under the Home Affairs sector; relevant agencies and organizations.
Cost of organizing activities in the 2025-2027 period
The Ministry of Finance proposes that the level of spending on the organization and operation of social insurance and unemployment insurance in 2025 be 1.46%, in 2026 it will be 1.39%, in 2027 it will be 1.36% calculated on the estimate of revenue and expenditure of social insurance and unemployment insurance minus the amount of health insurance contributions of social insurance and unemployment insurance beneficiaries (of which the cost of implementing policies and regimes for civil servants and employees according to the provisions of Decree No. 178/2024/ND-CP in 2025 is 0.16%, in 2026 it is 0.01%, in 2027 it is 0.01%); the average period (including the implementation cost of Decree No. 178/2024/ND-CP) is 1.4%, down 0.14% compared to the period of 2022-2024 according to Resolution No. 09/2021/UBTVQH15.
The level of health insurance organization and operation expenditure in 2025 is 3.19%, in 2026 is 3.11%, in 2027 is 3.08% calculated on the health insurance revenue estimate (of which the cost of implementing policies and regimes for civil servants and employees according to the provisions of Decree No. 178/2024/ND-CP in 2025 is 0.27%, in 2026 is 0.03%, in 2027 is 0.03%); the average period (including the cost of implementing Decree No. 178/2024/ND-CP) is 3.13%, down 0.37% compared to the period of 2022-2024 according to Decision No. 19/2022/QD-TTg.
Principles of implementation
According to the Ministry of Finance, in case the actual revenue and expenditure of social insurance, unemployment insurance and health insurance revenue in the year do not reach or exceed the estimate, the organization and operation budget is calculated on the actual revenue, expenditure of social insurance, unemployment insurance and actual health insurance revenue, the additional difference compared to the estimate is added to the additional income fund, the welfare reward fund does not exceed the maximum deduction according to regulations on financial mechanisms of Implementation, Implementation, Health Insurance.
Regarding salary payment for civil servants and employees: The salary payment level for civil servants and employees working in units under Vietnam Social Insurance, people working under labor contracts in the Ministry of National Defense Social Insurance, People's Public Security Social Insurance, and employees implementing the unemployment insurance policy of the Home Affairs sector for the period 2025-2027 will continue to be implemented according to Resolution No. 09/2021/UBTVQH15 until salary policy reform is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Conference of the 12th Party Central Committee on reforming salary policies for cadres, civil servants, public employees, armed forces and employees in enterprises.
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