How to allocate social insurance, health insurance, and unemployment insurance contributions?

Hanoi Social Insurance answers:

Pursuant to Clause 4, Article 7 of Decree No. 233/2025/ND-CP dated August 26, 2025 of the Government regulating financial mechanisms for social insurance (SI), unemployment insurance (UI), health insurance (HI); spending on organizing and operating social insurance, HI, HI:

When receiving contributions from employers, the social insurance agency directly manages participants in the allocation as follows:

a) Collect the full amount of social insurance, health insurance, and unemployment insurance payable, including the amount of late payment or evasion according to regulations for employees eligible for social insurance or termination of labor contracts and work contracts to promptly resolve social insurance and unemployment insurance regimes for employees according to the provisions of law (if any).

b) The remaining amount is implemented in the following order:

Collect the full amount of health insurance payable and the fees for late payment and evasion of health insurance payment according to the provisions of Clause 3 of this Article (if any);

Collect the full amount of unemployment insurance payable and the amount of late payment and evasion of unemployment insurance payment according to the provisions of Clause 3 of this Article (if any);

Collect social insurance payment and social insurance payment late payment and evasion according to the provisions of Clause 3 of this Article (if any) into component funds in the following order: collect the full amount to be paid and handle the late payment and evasion to the sickness and maternity fund, collect the full amount to be paid and handle the late payment and evasion to the occupational accident and disease insurance fund, collect the late payment and handle the late payment and evasion to the pension and death fund (if any)".

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