The company needs to make a file to report an increase or decrease in social insurance for employees when there is a change in personnel. How to report an increase or decrease in social insurance, can it be done online? fdiinvietnam.com will provide specific information in the article below.
Social insurance contribution level when reporting increase
The social insurance contribution rate of an employee when reporting an increase is similar to that of an employee who has paid for a long time. Specifically, the contribution/salary ratio is as follows:
For example: If the employee’s salary for social insurance is 5,000,000 VND, the social insurance contribution is: 32% x 5,000,000 VND = 1,600,000 VND.
In case of reporting an increase to the employee at a later time than the current time, the customer must pay the penalty.
For example: An employee has been working at the company since January 2020. But the company did not complete the procedures to report an increase in social insurance for the employee until March 2020. In this case, in addition to the social insurance contributions for January, February, and March 2020, according to the prescribed contribution rate, the company must also pay interest due to late payments for January and February 2020.
Documents for procedures to report increase or decrease in social insurance and where to submit
In a company that is participating in social insurance and has business arising in the month, you need to report an increase to employees when there are new employees or a decrease to employees when there are employees leaving the job. The procedure for the file is as follows:
For staff increase report, it is necessary to prepare documents including:
1. In case the company reports a new increase for the first time, without a unit code:
The profile includes:
- Labor contract between company and employee, signed and sealed labor contract.
- Notarized copy of the company’s business registration certificate.
- Declaration form TK3-TS.
- Declaration form TK1-TS (1 copy/person).
- Form D02-TS.
- Employee payroll, provided only in case of retrogression from current date.
- Information of the employee reporting the increase in social insurance, filled out completely according to the Social Insurance’s file delivery form (PGNHS) 600.
DOWNLOAD FULL SET of Social Insurance increase notification documents.
Application submitted directly to the Social Insurance agency (not online).
2. In case the company reports an increase, there is a unit code:
Submit your application online by registering for an account and submitting online with a digital signature.
For staff reduction report:
The company submits the application online similar to the procedure for reporting an increase in labor when the company already has a unit code.
Time to process social insurance increase and decrease reports
Within 5 working days, the applicant will receive the results.
For increase reports: The person submitting the application will receive a social insurance book and health insurance card. If the employee reporting the increase has previously participated in social insurance and has a social insurance book, they will only receive a health insurance card. Because each employee participating in social insurance is only issued 1 social insurance book. In case the employee loses or misplaces the social insurance book, he/she must apply for a reissue of the social insurance book.
For reduction notification: After completing the reduction notification procedure for employees, if the employee leaves completely, the company will prepare documents and procedures to close the employee’s social insurance book (according to the document receipt form 620) and submit it to the social insurance agency along with the social insurance book. In case the employee is on maternity leave or sick leave for more than 14 days, the company will notify the employee of the reduction. After the maternity leave or sick leave, the employee returns to work, the company will complete the procedures to report an increase.
See more: Social insurance book closing procedures.
Above are the latest details on procedures and documents for reporting increases and decreases in social insurance. If you have any other questions, need more legal advice or services from fdiinvietnam.com, please call us at 0978 578 866 (North) , 0946 724 666 (Central) or 0978 578 866 (South) for support!