(Chinhphu.vn) – In cases an employees retired, thenhe/she works more, doeshe/she still need to continue to pay social insurance? An employee works in 2 companies, if he/she has paid social insurance in another company, how are the benefits in the company calculated? Are extraordinary bonuses deducted for social insurance? ...The Ministry of Labor, Invalids and Social Affairs has just responded some questions about salary and social insurance. Through the receiving and responding system to recommendations of businesses, the THP Tourism Co., Ltdwould like to request authorities to answer some contents of salary and social insurance policies for employees in businesses as follows: - If the person who has retired and is entitled to pension, buthas a regular job at a Company as a security guard, can he / she not have to register to continue paying social?
- Participation in social insurance is compulsory for workers over 60 years old but they do not participate in social insurance at the agency or they have paid voluntary social insurance locally.
- The employee work in 2 companies, if he/she has paid social insurance in another company, how is the regime in the company calculated?
- Extraordinary bonuses such as initiatives, saving, materials, time ...., quarterly bonus, are there annual deductions for social insurance?
- In case the employee is an employee working at another agency and has transferred and participated in social insurance at the Company, but he / she cannot transfer the social insurance book from the old company, how is the old company owing social insurance debt? Employees must do so in order to claim their rights due to health insurance in the new unit for five consecutive years, the social insurance premium in the new unit does not inherit from the old company.
- Members of the Board of Directors, Board of Members, and Supervisory Board directly participate in management at the Company and monitor the working day, then does the salary pay to the Board of Directors, the Board of members and the Supervisory Boardaccounting in cost?
Regarding this issue, The Ministry of Labor, War Invalids and Social Affairs responded as follows:
People who are on pension and over 60 years old do not participate in compulsory social insurance
According to Clause 9, Article 123 of the Law on Social Insurance, the beneficiaries of pensions, social insurance and monthly allowances who are entering into labor contracts are not subject to compulsory social insurance.
Thus, if the employee has retired and enjoys a monthly pension and continues to work at the Company, he / she is not subject to compulsory social insurance.
In the case of workers over 60 years old, employees are subject to compulsory social insurance under the provisions of Point a and Point b, Clause 1, Article 2 of the Law on Social Insurance, but not in the case specified in Clause 9, Article 123 of the Law on social insurance and specified in Clause 4, Article 2 of the Decree No. 115/2015 / ND-CP dated 11/11/2015 of the Government, the employees and employers must participate in compulsory social insurance. Employers are responsible for paying social insurance for employees and deducting from the salaries of employees under the provisions of the Law on Social Insurance to finalize at the same time to the social insurance fund.
In case the previous employee is participating in voluntary social insurance, from the time of being subject to compulsory social insurance, he / she will stop participate in voluntary social insurance to switch to compulsory social insurance.
Social insurance benefits when working in many companies
According to Clause 4, Article 85 of the Law on Social Insurance,An employee signs labour contracts with many employers shall only pay social insurance premiums for the first-signed labourcontract.
Particularly for the regime of labor accident and occupational disease insurance, according to the provisions of Clause 2, Article 43 of the Law on Safety and Occupational Health, Where anemployee signs labour contracts with many employers, employers must pay workers' insurance premium for occupational accidents and diseases under each labour contract if the employee is subject to compulsory social insurance.
At that time, the social insurance benefits, when employees are sick, maternity, retirement and death, will be implemented based on the labor relations of the employees and the company being previously paid. Particularly for labor accident insurance and occupational disease, the benefits of labor accident and occupational disease insurance are based on labor relations in companies where labor accidents and occupational diseases occur. The enjoyment is determined based on the total social insurance premiums in all labor contracts participating in social insurance.
The salary level used as a basis for paying social insurance
According to Clause 2 Article 89 of the Law on Social Insurance,Since January 1, 2018, the monthly salary on which social insurance premiums are based will be the salary plus salary-based allowance and other amounts as prescribed in the labour law.
According to Clause 2 and Clause 3 Article 30 of the Circular No. 59/2015 / TT- BLĐTBXH dated December 29, 2015 of the Ministry of Labor, War Invalids and Social Affairs detailing and guiding the implementation of some articles of Law on social insurance on compulsory social insurance: Salary allowances as prescribed in Point a, Clause 2, Article 4 of Circular No. 47/2015 / TT-BLDTBXH are salary allowances to compensate for the factors of working conditions, work complexity and birth conditions. activity, the level of labor attraction that the salary agreed in the labor contract has not been taken into account or incomplete such as position allowance, title; responsibility allowance; heavy, toxic and dangerous allowances; seniority allowances; area allowance; mobile allowance; attractive allowances and allowances of similar nature.
Other additional amounts stipulated in Point a, Clause 3, Article 4 of the Circular No. 47/2015 / TT-BLDTBXH are additional amounts which determine the specific amount of money together with the salary agreed in the labor contract and paid regularly in each pay period; The additional amounts cannot determine the specific amount and the salary agreed in the labor contract, paid regularly or infrequently in each pay period associated with the work process, the results of the work performed by workers.
The compulsory social insurance monthly payment does not include other regimes and benefits such as bonuses as stipulated in Article 103 of the Labor Code, bonuses for initiatives; mid-shift meal; petrol, telephone, travel, housing, child care, child looking after; support when workers’relatives die, workers’s relatives marry, birthdays of workers, allowances for workers in difficult circumstances such as labor accidents, occupational diseases and other supports and allowances recorded as separate items in the labor contract.
Based on the above provisions, unexpected bonuses such as initiatives, saving materials, saving time ..., quarterly and annual bonuses do not base on the calculation of compulsory social insurance.
Finalizing social insurance book for employees when changing jobs
Under the provisions of Clause 3, Article 18 of the Decree No. 115/2015 / ND-CP dated November 11, 2015 of the Government detailing a number of articles of the Law on Social Insurance on compulsory social insurance,Employers are responsible for paying social insurance and unemployment insurance, including late paid interest as prescribed for employees who are eligible for social insurance or termination of labor contracts, work contracts in order to timely solving social insurance and unemployment insurance for employees. At the same time, according to provisions of Clause 2, Article 18 of the Law on Social Insurance, employees participating in social insurance are granted and managed social insurance books.
Based on the above provisions, if the employee has not finalized the social insurance book and has not been returned the social insurance book because the company previously owed social insurance, it is recommended that the employee contact the old company in order to comply with the regulations. under the law. For the THP Travel Co., Ltd., when signing labor contracts with employees who are subject to compulsory social insurance, they must still ensure the regulations on registration and participation in social insurance for employees.
Accounting for salaries of company managers
According to the provisions of Clause 2, Article 66 and Clause 2, Article 84 of the Enterprise Law 2014, The wages, salaries of the Chairperson of the Board of members, the Director/General Director, and other managers shall be included in operating expense as prescribed by regulations of law on corporate income tax, relevant regulations of law, and recorded as a separate item in the annual financial statement.