Proposal for social insurance and unemployment insurance management costs for the period 2025-2027

Ministry of Finance proposes social insurance and unemployment insurance management costs for the period 2025-2027

The Ministry of Finance said that the purpose of issuing the Resolution of the National Assembly Standing Committee is to serve as a legal basis for the Prime Minister to assign the budget estimate for management costs (organization and operation) of social insurance (SSI), unemployment insurance (UI), and health insurance (HI) for the period 2025-2027 for the Vietnam Social Security and relevant agencies and organizations to implement professional tasks on SSI, UI, and HI.

Scope of adjustment

Scope of adjustment of social insurance, unemployment insurance and health insurance management costs for the period 2025 - 2027.

On the basis of implementing innovation and restructuring the apparatus of Vietnam Social Security, the system of units doing unemployment insurance work under the Ministry of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs), the Government reports to the National Assembly Standing Committee on the expenditure for organizing and operating social insurance, unemployment insurance, and health insurance for the period 2025-2027 (including 2025) to ensure compliance with reality.

Subjects of application include: Vietnam Social Security agencies at central and local levels; Social Security agencies of the Ministry of National Defense, Social Security agencies of the People's Public Security; the system of units working on unemployment insurance under the Ministry of Home Affairs; relevant agencies and organizations.

Cost of organizing activities in the period 2025-2027

The Ministry of Finance proposes that the expenditure level for organizing and operating social insurance and unemployment insurance in 2025 is 1.46%, in 2026 is 1.39%, in 2027 is 1.36% calculated on the estimated revenue and expenditure of social insurance and unemployment insurance minus the health insurance premiums of social insurance and unemployment insurance beneficiaries (in which the budget for implementing policies and regimes for civil servants and employees according to the provisions of Decree No. 178/2024/ND-CP in 2025 is 0.16%, in 2026 is 0.01%, in 2027 is 0.01%); the average period (including the budget for implementing Decree No. 178/2024/ND-CP) is 1.4%, a decrease of 0.14% compared to the period 2022-2024 according to Resolution No. 09/2021/UBTVQH15.

The expenditure level for organizing and operating health insurance in 2025 is 3.19%, in 2026 is 3.11%, in 2027 is 3.08% calculated on the health insurance revenue estimate (in which the budget for implementing policies and regimes for civil servants and employees according to the provisions of Decree No. 178/2024/ND-CP in 2025 is 0.27%, in 2026 is 0.03%, in 2027 is 0.03%); the average period (including the budget for implementing Decree No. 178/2024/ND-CP) is 3.13%, a decrease of 0.37% compared to the period 2022-2024 according to Decision No. 19/2022/QD-TTg.

Implementation principles

According to the Ministry of Finance, in case the revenue and expenditure of social insurance, unemployment insurance and health insurance in the year do not reach or exceed the estimate, the organization and operation costs are calculated based on the actual revenue and expenditure of social insurance, unemployment insurance and health insurance, the difference compared to the estimate is added to the income supplement fund, the welfare reward fund, not exceeding the maximum deduction level according to the regulations on the financial mechanism of social insurance, unemployment insurance and health insurance.

Regarding salary payments for civil servants and employees: The salary payment level for civil servants and employees working in units under the Vietnam Social Security, employees working under labor contracts in the Ministry of National Defense Social Security, the People's Public Security Social Security, employees implementing the unemployment insurance policy of the Home Affairs sector for the period 2025-2027 will continue to be implemented according to Resolution No. 09/2021/UBTVQH15 until the salary policy reform is implemented according to Resolution No. 27-NQ/TW dated May 21, 2018 of the 7th Conference of the 12th Party Central Committee on salary policy reform for cadres, civil servants, public employees, armed forces and employees in enterprises.

Please read the full draft and give your comments here.

Lan Phuong

Source: https://baochinhphu.vn/de-xuat-chi-phi-quan-ly-bao-hiem-xa-hoi-bao-hiem-that-nghiep-giai-doan-2025-2027-102250414204450747.htm