The Legal Consulting Office of Lao Dong Newspaper answers: According to Article 33 of the Procedure for resolving enjoyment of social insurance benefits, payment of social insurance benefits, unemployment insurance attached to Decision 2222/QD-BHXH in 2025 and Clause 27 Article 1 of Decision 313/QD-BHXH in 2026, regulations on deduction of pensions, social insurance allowances, unemployment allowances are as follows:
(1) Social Insurance Regime Department/Department
1. 1. Receiving documents from competent authorities on pension deduction, social insurance allowances, and unemployment benefits from the Department of Unemployment - returning results of provincial/grassroots social insurance implements:
Update deduction information on TCS software; implement deduction on the payment list of the month starting to implement deduction in the document of the competent authority.
In case in the document of the competent authority, the month of deduction starts before the month the payment list is made at the time of receiving the deduction document, there is a document sent to the judgment enforcement agency about the month of deduction according to Form No. 28A-HSB.
Have documents to agree with competent authorities to implement the maximum deduction level according to the provisions of law (except in cases where the deductee and the deduction decision-making agency have other agreements) for cases where beneficiaries have to implement multiple documents to deduct monthly pensions, social insurance allowances, and unemployment benefits at the same time.
Within 5 working days from the date of organizing the payment system or the beneficiary notifies that they need to move to a place receiving social insurance and unemployment benefits; make written notifications according to Form No. 28B-HSB, Form No. 28C-HSB to competent authorities, in which confirm the total amount of money deducted.
Implement notification to beneficiaries about the deducted amount according to Form No. 05B-HSB.
1. 2. Make a payment list
Every day, based on the deductible data updated on TCS software, a List of Forms C97-HSB, C72b-HSB is created according to decentralization with forms of payment through personal accounts, direct payment in cash submitted to leaders for approval and transfer to the Finance Planning Department/Department.
Every month, based on the deductible data updated on TCS software, a List of Form No. C72a-HSB is created according to decentralization with payment forms through personal accounts, direct cash payments, and submitted to leaders for approval and transfer to the Finance Planning Department/Department.
(2) Finance Planning Department
Based on the List of Forms C72a-HSB, C72b-HSB, C97-HSB, transfer the amount to be deducted from pensions, social insurance allowances, and unemployment benefits to the agency issuing the deduction decision.
