Accordingly, the average expenditure for organizing and operating social insurance in the period of 2025 - 2027 is a maximum of 1.28% of the estimated social insurance revenue and expenditure (excluding health insurance contributions for social insurance beneficiaries) deducted from the profits from investment activities from the social insurance fund; in which, in 2025 it is a maximum of 1.36%, in 2026 it is a maximum of 1.26% and in 2027 it is a maximum of 1.23%.
The average expenditure for organizing and operating unemployment insurance in the period 2025 - 2027 is a maximum of 1.28% of the estimated revenue and expenditure for unemployment insurance (excluding health insurance contributions for unemployment insurance beneficiaries) deducted from the unemployment insurance fund; of which, the maximum in 2025 is 1.36%, in 2026 is 1.26% and in 2027 is 1.23%.
In case the revenue and expenditure of social insurance and unemployment insurance in the year do not meet the estimate, the organization and operation expenses shall be calculated based on the actual revenue and expenditure. In case the revenue and expenditure of social insurance and unemployment insurance in the year exceed the estimate, the organization and operation expenses shall be implemented according to the assigned estimate.
The level of salary and allowances for civil servants, public employees, and employees working in units under or directly under the Vietnam Social Security, employees working under labor contracts in the Military Social Security and the People's Public Security Social Security organizations, and employees implementing the unemployment insurance policy of the Home Affairs sector for the period 2025 - 2027 is equal to the level of salary, public service allowance, leadership position allowance, seniority allowance beyond the framework and other allowances for civil servants.
The National Assembly Standing Committee assigns the Prime Minister to assign the budget and approve the final settlement of expenditures for the organization and operation of social insurance and unemployment insurance, which are deducted according to the provisions of this Resolution in accordance with the provisions of the law on social insurance and unemployment insurance and other relevant provisions of law; direct relevant agencies to review, save, and cut down on unnecessary expenditures in the process of developing the budget and implementing the budget for the organization and operation of social insurance and unemployment insurance.
In case the level of expenditure for organization and operation exceeds the level prescribed in this Resolution due to the implementation of the organizational arrangement of the political system, the Prime Minister shall adjust the level of expenditure for organization and operation according to reality to ensure policies and regimes for civil servants, public employees and workers; the implementation results shall be reported to the National Assembly in the annual report on the implementation of social insurance policies and regimes, and the management and use of social insurance funds.
The Prime Minister directs competent agencies to inspect and examine the implementation of estimates and settlements of expenditures for the organization and operation of social insurance and unemployment insurance; directs agencies to use expenses for the organization and operation of social insurance and unemployment insurance in accordance with regulations, economically and effectively, ensuring the implementation of the task of developing social insurance and unemployment insurance participants. Implement administrative procedure reform, improve service quality, ensure convenience for agencies, units, enterprises and people; rearrange the organizational apparatus in accordance with assigned tasks; complete the National Insurance Database to ensure connection and sharing with the National Population Database and other relevant national databases to improve the effectiveness of management and policy implementation; prevent evasion, fraud and profiteering of social insurance and unemployment insurance policies.
The Committee on Culture and Social Affairs, the Council of Nationalities, other Committees of the National Assembly, National Assembly delegations and deputies, and People's Councils at all levels, within the scope of their functions, tasks, and powers, shall supervise the implementation of this Resolution.
The State Audit Office annually audits the allocation of budget estimates, management, use, and settlement of expenditures for the organization and operation of social insurance and unemployment insurance, and reports the audit results to the National Assembly Standing Committee.
This Resolution comes into force from July 1, 2025.
Source: https://baolaocai.vn/muc-chi-to-chuc-va-hoat-dong-bao-hiem-xa-hoi-bao-hiem-that-nghiep-post650216.html
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