Công văn 2950/BHXH-BT năm 2020 về hướng dẫn bổ sung cách kê khai cột (25), cột (26), cột (27) tại Mẫu D02-LT ban hành kèm theo Quyết định 1040/QĐ-BHXH của Bảo hiểm xã hội Việt Nam

To: Social security of provinces and central-affiliated cities

In implementing Decision No. 1040/QD BHXH dated August 18, 2020 of Vietnam Social Security on issuing form of report on employment usage, list of social insurance (BHXH), health insurance (BHYT), and unemployment insurance (BHTN) beneficiaries – (Form No. D02-LT); Vietnam Social Security guides declaration of column (25), column (26), and column (27) in Form No. D02-LT as follows:

1. Column (25):

- In case of newly employed or reassigned workers working for the entities, specify the month and year in which the workers are employed or reassigned to the entities;

- In case workers adjust contribution amount (increase, decrease of salaries, allowances, etc.), specify the month and year in which the workers start to adjust contribution amount;

- In case workers pay for unpaid social insurance, health insurance, unemployment insurance, and/or occupational accident and disease insurance, specify the month and year in which the workers start to pay up.

2. Column (26):

- In case of workers newly employed or reassigned to the entities and adjusting contribution amount (increase, decrease of salaries, allowances, etc.), do not fill in this column (leave empty);

- In case workers pay up social insurance, health insurance, unemployment insurance, and/or occupational accident and disease insurance (including: paying to link payment period, or paying to trace reduction of salaries that serve as the basis for contribution) up to the month preceding the month where Form No. D02-LT is produced, specify the month and year in which workers cease to pay up.

3. Column (27): Specify number, date, month, year of employment contracts, working contracts (specify duration of contracts from date, month, year to date, month, year) or decisions (on employment, admission); decision on suspension of employment contracts, unpaid leave, etc.; in case workers pay up social insurance, health insurance, unemployment insurance, or occupational accident and disease insurance, specify in details.  Specify eligibility for higher health insurance if capable of providing written proof: persons having rendered meritorious services, war veterans, etc.

Note:

- For employers that do not have to declare employment situations or report any change in employment as per the law, declare columns (1), (2), (3), (7), (12), (13), (14), (15), (16), (17), (25), (26), (27).

- In case workers pay up social insurance, health insurance, unemployment insurance, or occupational accident and disease insurance in installment, specify in each line corresponding to the month and year in which workers pay up in column (25) and column (26).

Social Insurance of provinces and cities are hereby requested to comply with aforementioned provisions./.

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