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“Social Security Registration: A Comprehensive Guide for First-Time Employers and Employees”

Introducing the ultimate step-by-step guide to social insurance registration for both employees and enterprises. This comprehensive resource ensures a seamless and accurate initial registration process for social insurance, tailored to meet the needs of both individuals and businesses.

Administrator

17 July, 2024

If you’re a first-time health insurance buyer, whether as an individual or a business, you’re likely to have some questions. Today, we’ll guide you through the process of enrolling in social insurance with this step-by-step article.

1. Who Can Participate in Social Insurance?

According to the 2014 Social Insurance Law and Decree 143/2018/ND-CP, there are two mandatory groups for social insurance participation: employees (including both Vietnamese and foreign citizens) and employers. The specifics are as follows:

Employee Participants in Social Insurance

Vietnamese citizens who are required to participate in social insurance include:

Individuals working under an indefinite-term labor contract, a definite-term labor contract, a seasonal labor contract, or a contract for a specific job with a term of at least 3 months but less than 12 months, including labor contracts signed between the employer and the legal representative of an individual under 15 years old as per labor regulations
Individuals working under a labor contract with a term of at least 1 month but less than 3 months
Officials, public employees, and civil servants
National defense workers, public security workers, and those engaged in other tasks within the cryptographic sector
Officers and professional soldiers of the People’s Army; officers, non-commissioned officers with specialized duties, officers, and non-commissioned officers with technical expertise in the People’s Public Security Force; and those engaged in cryptographic work with salaries equivalent to military personnel
Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and soldiers of the People’s Public Security Force serving a fixed term; military, public security, and cryptographic academy students who receive living allowances
Individuals going to work abroad under a contract as per the Law on Vietnamese Guest Workers
Enterprise managers and cooperative managers who receive salaries
Individuals engaged in non-specialized work in communes, wards, or towns

Employee participants in social insurance – Vietnamese citizens

Foreign citizens working in Vietnam are also required to participate in social insurance if they possess a work permit, practice certificate, or practice license issued by competent Vietnamese authorities and have an indefinite-term labor contract or a definite-term labor contract of at least one year with an employer in Vietnam.

However, foreign employees are exempt from mandatory social insurance participation if they fall under any of the following categories:

Foreign employees who are intra-company transferees, including managers, executives, specialists, and technical workers of a foreign enterprise that has established a commercial presence in Vietnam, temporarily transferred within the company to the commercial presence in Vietnam, and have been employed by the foreign enterprise for at least 12 months prior to the transfer
Employees who have reached the retirement age as per Clause 1, Article 187 of the 2012 Labor Code

Employee participants in social insurance – Foreign citizens

Employer Participants in Social Insurance

For Vietnamese citizens, employers who are required to participate in social insurance include the following entities that hire and employ workers under labor contracts:

State agencies, public non-business units, and people’s armed forces units
Political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, and other social organizations
Foreign agencies, international organizations, and their branches operating in Vietnam
Enterprises, cooperatives, household businesses, partnerships, other organizations, and individuals

For foreign citizens, employers who are required to participate in social insurance include the following entities that hire and employ workers under labor contracts:

State agencies, public non-business units, political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, and other social organizations
Foreign agencies, international organizations, and their branches operating in Vietnam
Enterprises, cooperatives, household businesses, partnerships, other organizations, and individuals permitted to operate under Vietnamese law

Employer participants in social insurance

2. Social Insurance Enrollment Procedure for First-Time Employees

For employees currently working for an employer:

Documents required: Declaration form for participation and adjustment of social insurance information (Form TK1-TS). If the employee is eligible for higher health insurance benefits: additional proof as per Appendix 03.

Number of sets of documents: 1 set

Where to submit the documents: Directly to the employer

For employees working abroad:

Documents required:

Declaration form for participation and adjustment of social insurance and health insurance information (Form TK1-TS)
Labor contract with a fixed term abroad or a renewed labor contract, along with the contract renewal document, or a newly signed contract in the host country that receives the labor contract

Number of sets of documents: 1 set

Where to submit the documents: Submit through the unit sending the employee to work abroad or directly to the social insurance agency in the employee’s place of residence before leaving to work abroad.

For employees participating in voluntary social insurance, the following documents are required:

Documents required: Declaration form for participation and adjustment of social insurance information (Form TK1-TS)
Number of sets of documents: 1 set
Where to submit the documents: Directly to the social insurance agency at the One-Door Division of the social insurance agency or at the Public Administration Service Centers at different levels.

The deadline for handling the issuance of a new social insurance book is a maximum of 5 days from the date of receipt of the full set of documents. Employees will receive the results through the same channel through which they submitted their application.

Social insurance enrollment procedure for first-time employees

3. Social Insurance Enrollment Procedure for First-Time Enterprises

Documents required:

Declaration form for participation and adjustment of social insurance and health insurance information (Form TK3-TS)
Report on the labor usage situation and the list of participants in social insurance, health insurance, and unemployment insurance (Form D02-LT)
Information table (Form D01-TS)

Number of sets of documents: 1 set

Where to submit the documents:

Submit to the social insurance agency of the district/city where the enterprise is registered for business
For enterprise branches, submit to the social insurance agency in the area where the branch is licensed to operate

Time limit for handling:

In the case of issuing a new social insurance book and health insurance card: no more than 05 days
In the case of temporarily suspending contributions to the retirement and survivor funds: no more than 05 days
In case of violation of the regulations on the payment of social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance: no more than 10 days
In the case of adjusting the salary level for social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance contributions: no more than 03 days
In the case of certifying the social insurance book: no more than 05 days
In the case of refund due to overlapping social insurance and unemployment insurance payments: no more than 10 days

Submission method:

Submission through the public postal service
Direct submission to the One-Door Division of the provincial/district-level social insurance agency or the Public Administration Service Centers at different levels
Submission through electronic transactions for employing units: create an electronic dossier, apply digital signatures, and send it to the Vietnam Social Insurance Portal or through an I-VAN organization

Implementation procedure:

Step 1 Prepare and submit the dossier

For the first enterprise, enter the social insurance code into the corresponding forms for employees who have been assigned a social insurance code. Guide employees to complete Form KT1-TS and submit it to the social insurance agency.

Step 2 The social insurance agency receives and processes the dossier

Step 3 Receive the social insurance book and deliver it to the employee

Social insurance enrollment procedure for first-time enterprises

4. Frequently Asked Questions about First-Time Social Insurance Enrollment

Who is responsible for paying mandatory social insurance contributions?

The employer is responsible for paying social insurance contributions for employees within 30 days from the date of conclusion of the labor contract or labor agreement or the effective date of the recruitment decision. The employer must submit the full set of documents as prescribed.

What are the consequences for employers who fail to pay mandatory social insurance contributions for employees who are subject to social insurance participation?

A fine of between 18% and 20% of the total amount of social insurance and unemployment insurance contributions due at the time of the administrative violation determination will be imposed, but the fine shall not exceed VND 75,000,000.

Frequently asked questions about first-time social insurance enrollment