New regulations on financial mechanisms for social insurance, unemployment insurance, health insurance

The Government has issued Decree No. 233/2025/ND-CP stipulating the financial mechanism for social insurance, unemployment insurance, health insurance; expenses for organization and operation of social insurance, unemployment insurance, health insurance.

The Decree consists of 4 Chapters and 29 Articles regulating the financial mechanism of social insurance, unemployment insurance and health insurance. Photo: baochinhphu.vn

The Decree consists of 4 Chapters and 29 Articles regulating the financial mechanism of social insurance, unemployment insurance, health insurance; expenses for organization and operation of social insurance, unemployment insurance, health insurance according to the provisions of the Law on Social Insurance, Law on Health Insurance, Law on Employment.

Regarding the financial mechanism of social insurance, unemployment insurance, and health insurance, the Decree stipulates the management of revenue and expenditure of social insurance, unemployment insurance, and health insurance. Specifically as follows:

Financial sources include social insurance fund (including state budget funds allocated to pay pensions and social insurance benefits to beneficiaries covered by the state budget); unemployment insurance fund; health insurance fund; and other legal financial sources as prescribed by law.

Provincial social insurance agencies, grassroots social insurance agencies and development support organizations collect social insurance, unemployment insurance and health insurance contributions through the regime collection account and transfer them to the consolidated payment account according to the instructions of Vietnam Social Security.

The Military Social Insurance and the People's Public Security Social Insurance collect social insurance, unemployment insurance, and health insurance contributions from participants in accordance with the law on social insurance, unemployment insurance, and health insurance. Monthly, the Military Social Insurance and the People's Public Security Social Insurance transfer the collected social insurance and unemployment insurance contributions for the month to the consolidated payment account of the Vietnam Social Security in accordance with the law on social insurance and unemployment insurance. Health insurance contributions are transferred quarterly in accordance with the law on health insurance.

Penalties for late payment or evasion of social insurance, unemployment insurance and health insurance are determined according to the provisions of the law on social insurance, unemployment insurance and health insurance.

Upon receiving the employer's contribution, the Social Insurance agency directly managing the participant shall make the allocation as follows:

Collect the full amount of social insurance, unemployment insurance, health insurance, including late payment and evasion fees according to regulations for employees who are eligible for social insurance or have their labor contracts or employment contracts terminated to promptly resolve social insurance and unemployment insurance for employees according to the provisions of law (if any).

The remaining amount will be implemented in the following order: Collect the full amount of health insurance premiums and fees for handling late payment and evasion of health insurance premiums according to regulations (if any); collect the full amount of unemployment insurance premiums and fees for handling late payment and evasion of unemployment insurance premiums according to regulations (if any); collect the social insurance premiums and fees for handling late payment and evasion of social insurance premiums according to regulations (if any) into the component funds in the following order: collect the full amount of premiums and handle late payment and evasion of payment to the sickness and maternity fund, collect the full amount of premiums and handle late payment and evasion of payment to the occupational accident and disease insurance fund, collect the premiums and handle late payment and evasion of payment to the pension and death benefit fund (if any).

The amount collected from handling acts of late payment or evasion of payment of social insurance, unemployment insurance, health insurance, the Social Insurance agency, the Military Social Insurance, the People's Public Security Social Insurance shall settle separately with the Vietnam Social Insurance; the Vietnam Social Insurance shall summarize and implement as follows:

The fines for late payment and evasion of social insurance payments are added to component funds in order of priority.

The penalty for late payment or evasion of health insurance payment is added to the health insurance reserve fund.

The penalty for late payment or evasion of unemployment insurance payment is added to the unemployment insurance fund...

This Decree takes effect from the date of signing (August 26, 2025) and applies from July 1, 2025. For amounts payable to beneficiaries of social insurance and unemployment insurance arising before December 31, 2014, the Social Insurance agency is responsible for monitoring in detail and accounting according to regulations.

baotintuc.vn

Source: https://baolaocai.vn/quy-dinh-moi-ve-co-che-tai-chinh-bao-hiem-xa-hoi-bao-hiem-that-nghiep-bao-hiem-y-te-post880764.html