Is there an adjustment of social insurance premiums and interest due to incorrect payment?

Is there an adjustment of social insurance premiums and interest due to incorrect payment?

In case the social insurance agency incorrectly collects the monthly salary as a basis for payment of social insurance, health insurance and unemployment insurance premium, leading to an increase in the receivable amount, delaying the payment, and having to pay interest, request the related unit system of social insurance agency to adjust salary, amount to be paid for social insurance, health insurance and unemployment insurance and late payment interest in accordance with regulations.

According to Mr. Nguyen Dinh Tu (in Dak Nong Province), Nguyen Binh Khiem Secondary School, Gia Nghia Town, Dak Nong Province was notified by the town social insurance agency to owe the social insurance money after checking that the insurance staff entered the wrong system. The number of positions of teacher Nguyen Van Duc from 0.45 to 4.5 has a difference of 4.05 with the seniority coefficient of 1.094.

Therefore, with the minimum salary at that time of 1,150,000 dong, from December 2014 to October 2015, the agency has to pay 21,148,270 dong and interest on the late payment amount.

In addition, the social insurance agency incorrectly collected the minimum salary of the unit from May 2014 to December 2014, on January 12, /2015, it was discovered incorrectly, in March 2015, announced that the collection on C12-TS was 66,306. 175 dong. Salary is VND 1,150,000 that the software collects VND.1,050,000

In addition, the social insurance agency incorrectly collected the minimum salary of the unit from May 2014 to December 2014, on January 12, 2015, it was discovered incorrectly, in March 2015, announced that the collection on C12-TS was 66,306. 175 dong. Salary is VND 1,150,000 that the software collects VND 1,050,000.

Mr. Tu would like to ask, which agency pays the money for this error? How to apply for funding to pay the above amount? The unit has decided on the seniority of teacher profession on May 31, 2013, but until August 2013, when submitting the file to report the increase, how is the interest calculated? Decision on seniority teacher profession only once, but calculated from May 2011, so the town social insurance interest delayed filing from May 2011 to August 2013 is correct?

Dossier transferred to the working unit of his agency fully submitted but did not submit the health insurance card so the town social insurance agency retrospectively collected the health insurance card from September 2013 to December 2014 for a total of 16 months with the amount of VND 3,393,968 September 2013. So, which units do invole responsibility? If the responsibility belongs to the collection management office, it must remind the unit to avoid arrears.

Regarding this issue, The Vietnam Social Security answers as follows:

In case the collection management office of Gia Nghia town social insurance under the Dak Nong provincial social insurance has mistakenly entered the salary as a basis for paying the social insurance, health insurance and unemployment insurance premium (mistakenly entered the position allowance from 0.45 to 4.05 and mistakenly entered the higher professional seniority allowance with a coefficient of 1,049) makes the payable amount of social insurance, health insurance and unemployment insurance higher, leading to the increase in the employer to pay the social insurance, health insurance and unemployment insurance premium of 21,148,270 At the same time, please request the unit to contact the social insurance agency to adjust the payable amount (late payment) and the interest calculated on the amount of late payment of social insurance, health insurance and unemployment insurance which has been calculated incorrectly.

Requesting the social insurance agency of Gia Nghia town under the social insurance of Dak Nong province to seriously draw from experience and review carefully after entering the dossier for participation in payment of social insurance, health insurance and unemployment insurance premium of the unit and the employee to avoid unnecessary errors happening.

Mr. Tu's content is not clear, so the Vietnam Social Security could not give a specific answer. However, in case the social insurance agency incorrectly collects the monthly salary as a basis for paying the social insurance, insurance and unemployment insurance premium, leading to an increase in the receivable amount, making the unit delayed payment, and must calculate the interest payment, Mr. Tu is requested to contact the social insurance agency. to adjust the salary, the amount to be paid for social insurance, health insurance and unemployment insurance and late payment interest in accordance with regulations.

Pursuant to the provisions of Clause 3, Article 138 of the Law on Social Insurance 2006, Clause 2, Article 49 of the Law on Health Insurance 2008, Point 1 of the Official Letter No. 856 / LĐTBXH-BHXH dated March 19, 2013 of the Ministry of Labor, War Invalids and Social Affairs on the problem of some problems in the process of implementing the social insurance benefits, in case the unit submits the application for adjustment of payment of social insurance, health insurance and unemployment insurance premium within 30 days from the date the competent person signs the decision or labor contract ( the labor contract annex) if the employees are promoted, increase ranks, adjust salaries and allowances for payment of social insurance and health insurance premiums, interest is not calculated for the difference in the rate of payment of social insurance and health insurance. If the application is delayed for 30 days or more, interest shall be calculated according to regulations.

Comparing with the above provisions, if the unit decides to enjoy the seniority of the teacher from May 31, 2013, but until August 2013, the new unit submits a dossier for adjustment of the payment of social insurance, health insurance and unemployment insurance premium. The social insurance agency has calculated and collected late payment interest for the unit according to regulations.

Pursuant to Article 39 and Article 41 of the Law on Health Insurance 2008, the employer is responsible for making an application for the issuance of the health insurance card and paying the health insurance premium fully and on time to the employee. The social insurance agency is responsible for collecting money and issuing health insurance cards to the employees through their employers.

Under the provisions of Point 2.1, Article 70 and Point 1.4, Article 71, the management of collection of social insurance and health insurance, management of social insurance books and health insurance cards, issued together with Decision No. 1111 / QD-BHXH dated October 25, 2011 of the General Director The director of the Vietnam Social Insurance Agency specifies the responsibilities of the participant when moving the unit or the province, must return the valid health insurance card to the unit, the responsibility of the employer to revoke the employee's health insurance card. stop working, move, take leave to enjoy the benefits, and return it to the Social Insurance Agency. Based on the above provisions and the actual dossiers on labor reduction of the new units, they assign the specific responsibilities of each individual and collective.

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