According to the Ministry of Finance, the purpose of promulgating the Resolution of the Standing Committee of the National Assembly as a legal basis for the Prime Minister to assign the estimates of management expenses (organization and operation) of social insurance (βηχη), unemployment insurance (βητν), health insurance (health insurance) for the period 2025-2027 for Vietnam Social Insurance and relevant agencies and organizations to implement specialized social insurance tasks.
Scope of adjustment costs for management of social insurance, unemployment insurance and health insurance for the period of 2025 - 2027
Based on the implementation of the renovation and organizational structure of Vietnam Social Insurance, the system of units in charge of unemployment insurance under the Labor, Invalids and Social Affairs sector (now the Interior), the Government reports to the Standing Committee of the National Assembly on the organization and operation of social insurance, unemployment insurance and health insurance for the period of 2025-2027 (including 2025) to ensure in accordance with reality.
Subjects of application include: Vietnam Social Insurance Agency at the central and local levels; Social Insurance Agency Ministry of National Defense and Social Insurance of People's Public Security; The system of units in charge of unemployment insurance under the Interior sector; Relevant agencies and organizations.
Cost of organization of operation period 2025-2027
The Ministry of Finance proposes the organization and operation of social insurance and unemployment insurance in 2025 to be 1.46%, in 2026, it was 1.39%, in 2027 it was 1.36%on the estimate of the collection, expenditure of social insurance and unemployment insurance deducting health insurance expenditures of the beneficiaries of social insurance and unemployment insurance (in which the funding for implementation of policies and regimes for officials and employees as prescribed in Decree No. 178/2024/ND-CP was 0.16%in 2026 is 0.01%); The average phase (including funding for the implementation of Decree No. 178/2024/ND-CP) is 1.4%, down 0.14% compared to the period 2022-2024 under Resolution No. 09/2021/UBTVQH15.
The level of organization and health insurance activities in 2025 was 3.19%, in 2026 was 3.11%, in 2027 it was 3.08%on the estimate of health insurance collection (of which funding for implementation of policies and regimes for officials and employees under the provisions of Decree No. 178/2024/ND-CP in 2025 was 0.27%, in 2026 was 0.03%, 2027 was 0.03%); The average phase (including funding for the implementation of Decree No. 178/2024/ND-CP) is 3.13%, down 0.37% compared to the period 2022-2024 under Decision No. 19/2022/QD-TTg.
Principles of implementation
According to the Ministry of Finance, in case the revenue and expenditure of social insurance and unemployment insurance and the revenue of health insurance in the year failed or exceeded the estimate, the organization and operation funding shall be calculated on the actual collection, actual expenditure of social insurance, unemployment insurance and the actual collection of health insurance, the difference increased compared to the estimates extracted into the additional income fund, the welfare reward fund did not exceed the maximum extract in accordance with the regulations on financial mechanisms βηχη, health insurance.
Regarding salary expenditure for officials and employees: The salary spending on officials and employees working in units attached to BHXη Vietnam, people working under the labor contract regime in the organization of social insurance of the Ministry of Defense, the People's Police Social Insurance, the employee implementing the unemployment policy of the Interior Services in the period of 2025-2027 continues to comply with Resolution No. 09/2021/UBTVQH1 27-NQ/TW of May 21, 2018 of the Seventh Conference of the 12th Central Committee of the Party Central Committee on salary policy reform for officials, public servants, officials, armed forces and employees in the enterprise.
