Regulations on the allocation and use of health insurance funds

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 27, Article 1 of the Law amending and supplementing the Law on Health Insurance 2024 stipulates:

1. The health insurance fund is allocated and used as follows:

a) 92% of the health insurance premium for medical examination and treatment;

b) 8% of the health insurance contribution for the reserve fund, health insurance organization and operation expenditure, of which at least 4% of the health insurance contribution is reserved for the reserve fund.

2. The investment of idle temporary money of the health insurance fund is subject to the provisions of the Law on Social Insurance on principles, categories, investment methods and management of social insurance fund investment activities.

3. In case the health insurance revenue for medical examination and treatment is greater than the expenditure for medical examination and treatment in the year, the unused funds will be fully accounted for in the reserve fund for general regulation.

4. In case the health insurance revenue for medical examination and treatment is less than the expenditure for medical examination and treatment in the year, Vietnam Social Security is responsible for supplementing from the reserve fund.

5. The Government shall detail this Article and regulations on the organization and operation of health insurance expenditure".

Thus, the allocation and use of the health insurance fund is regulated as above.