equal to about 80% of the actual salary. For employees who are subject to paying social insurance according to the salary scale prescribed by the state (state sector or paid by the state budget), the monthly salary paid for social insurance is also much lower than the actual salary (about 60% of salary), while for employees who are subject to social insurance contributions under the employer's salary regime, this figure is about 80% of salary. Employees working in the field of service activities, construction, production, and processing have much lower social insurance salaries than other employees' salaries (only about 55-65%), This rate is higher for professional fields and activities of agencies and units, but only accounts for over 70% of salary [49].
3.3.4. Rate of outstanding social insurance debt in non-state enterprises
Data results on outstanding social insurance debt of Hanoi Social Insurance show that: in 2017, non-state enterprises owed 1,954,225 million VND to participate in social insurance, accounting for 15% . If comparing the social insurance debt ratio with 02 state-owned enterprises (11.5%) and foreign-invested enterprises (2.3%), non-state-owned enterprises have the highest social insurance debt ratio.
In 2018, non-state enterprises participating in social insurance accounted for 12.5%. The social insurance debt ratio in non-state enterprises has tended to decrease compared to 2017. If comparing the social insurance debt ratio with 02 state-owned enterprises (10.5%); Foreign-invested enterprises (1.6%), non-state enterprises still have the highest social insurance debt ratio compared to other enterprises.
In 2019, non-state enterprises participating in social insurance accounted for 12.5%; The social insurance debt ratio in non-state enterprises remains the same compared to 2018. If comparing the social insurance debt ratio with 02 state-owned enterprises (10.5%); Foreign-invested enterprises (1.6%), non-state enterprises still have the highest social insurance debt ratio compared to other enterprises. Maybe you are interested!
Bad Debt Growth Ratio And Bad Debt To Total Outstanding Ratio
Salary Allocation Table and Social Insurance
Customer satisfaction with the quality of social insurance services in An Nhon town, Binh Dinh province - 1 Customer satisfaction with the quality of social insurance services in An Nhon town, Binh Dinh province - 2
Functions And Duties Of An Nhon Town Social Insurance
The results of the above data show that the problem of social insurance debt is common in non-state enterprises compared to state-owned enterprises and foreign-invested enterprises. Data results show that the implementation of social insurance payment at non-state enterprises is not good, in addition, inspection, supervision,
The recent inspection and examination of social insurance payments by non-state enterprises at the social insurance agency has not been good.
Document analysis results also show:
The evasion of paying social insurance proves the fact that the coordination between workers, trade unions, social insurance, the Department of Labor, War Invalids and Social Affairs, including the People's Committee of the district where the enterprise is located not operating well, not performing well in regular inspection, review, and promptly detecting businesses that owe social insurance debt, requiring businesses to pay back social insurance money.
Evading social insurance payments also demonstrates loopholes in the law on social insurance due to the level of administrative penalties for social insurance debt, the mechanism for monitoring businesses' activities in paying social insurance, and preventing delays in payment. social insurance money; In addition, evasion of social insurance payments is due to employers' lack of awareness of compliance with the law on social insurance and failure to comply with legal regulations in collecting and paying social insurance in some administrative units. The career that enjoys the state budget also owes social insurance; Post-inspection and inspection handling at debt-ridden enterprises is still limited, and there are no measures to thoroughly handle violations of social insurance payment evasion and debt. Many businesses do not carry out the conclusions after inspection and examination. The work of suing has not been carried out: According to the Law on Social Insurance No. 58/2014/QH13, from January 1, 2016, the social insurance agency does not have the right to sue in court for violations of the law on social insurance but delegates the right to sue. File a lawsuit against the Trade Union organization.
However, it is also necessary to recognize that some non-state enterprises are slow to pay social insurance due to difficulties that negatively impact production and business activities.
3.3.5. Advantages and disadvantages of participating in social insurance for employees in non-state enterprises
3.3.5.1. Favorable
Firstly, Vietnam Social Insurance also regularly amends and perfects processes and documents in all areas from collection, issuance of social insurance books, and payment of social insurance benefits in the direction of increasingly reducing inappropriate administrative procedures. shorten the time to complete social insurance payment procedures to create convenience for businesses
workers. Possible: cut from 263 administrative procedures (in 2009) to 32 administrative procedures (in 2016): in which: revenue field from 76 procedures to 7 procedures: Social insurance book issuance field from 46 procedures reduced to 02 procedures; The field of social insurance regime settlement from 89 procedures to 15 procedures; Apply information technology, network connection between social insurance agencies and businesses in reporting increases, decreases, and adjustments to personal information...
"Previously, every time I reported an increase or decrease in labor, I had to file for sickness or maternity leave directly at the city social insurance agency. In case of errors, I had to do it over and over again. But currently, the increase or decrease notification is sent via email from the Social Insurance Agency, and the correction information is not through the Social Insurance Agency. Regarding documents for illness, maternity, and health recovery, it is also convenient after completion. The postal department will directly receive them after completion and will directly send them back to the business."
PVS. Female; Non-state workers and enterprises.
In addition, the social insurance industry also promotes propaganda and dialogue with business owners, social insurance policy officials and employees at non-state enterprises. Along with that, the city social insurance directly dialogues with employers and policy makers about difficulties and obstacles in adjusting information on the social insurance book. This propaganda work has helped employers and employees better understand the social insurance policy to ensure the rights of employees.
- Hanoi Social Insurance always pays attention to well performing revenue management for non-state enterprises in the city. Appoint specialized staff to monitor, urge, and guide registration to participate and pay social insurance contributions; Regularly organize inspections of enterprises in implementing social insurance regimes and policies. The staff of Hanoi's social insurance industry is increasingly improving both professional qualifications and political theory, always consciously cultivating knowledge about social insurance as well as professional ethics and always practicing hard work. Do your best to achieve high efficiency at work. Create a healthy working environment, maintain and promote emulation and reward movements. The organizational system of Hanoi Social Insurance is compact and scientific, which is one of the bases for the city's Social Insurance to operate effectively.
- Awareness of the need to participate in social insurance and awareness of compliance with the law of employers is increasingly raised, becoming more proactive in coordinating with social insurance agencies to register to participate. and pay and settle social insurance benefits for employees. Workers' awareness of the role and meaning of social insurance policy is increasingly enhanced; Life and income are increasingly stable, so pay more attention to social insurance policy.
3.3.5.2. Difficulties in participating in social insurance for employees in non-state enterprises
Recently, in the process of participating in social insurance, non-state enterprises have encountered many difficulties. Qualitative research results from document analysis and in-depth interviews with leaders of non-state enterprises show that:
Firstly , information technology and software to perform electronic transactions are not convenient and effective: Some businesses also encounter difficulties when performing electronic transactions through software of the social insurance industry. Possible:
- The transmission line is slow, there are errors and not regularly updated: The process of declaring labor changes using electronic transaction records faces many difficulties due to slow transmission lines, staff handling and following up on resolution. The documents are still slow, leading to businesses submitting 15 days later and still not receiving an appointment letter notifying them of the processing of their documents. Enterprises cannot submit additional documents within the month to match the data on insurance. Leading to the situation: incurring unnecessary interest and penalties for businesses; In addition, if the enterprise does not make timely corrections within the month, the enterprise must redo the entire dossier the following month, resulting in many other procedures. The data declaration software (Ivan) is not regularly updated with the latest data, the information on the software is not complete, there is no information about foreign employees, or the software does not automatically withdraw sick leave for employees 14 day. NVBH still has to update manually.
- Electronic transactions through social insurance industry software are not convenient and difficult to use.
“In the process of implementing social insurance procedures using electronic software, when making transactions, the new software is often updated regularly. When the registration increase or decrease is completed, it is not possible to confirm whether the registration increase or decrease was successful. comparison
After entering the changed data into the software, the insurance agency encountered many difficulties and took a lot of time."
PVS. Male, Officer in charge of social insurance, non-state enterprise
- The application to notify application results via email is not yet available, so businesses must regularly update the software to monitor, check application status and download results.
- When encountering problems using software, social insurance support is still slow, sometimes businesses have to submit hard documents, wasting time and effort, incurring additional costs for businesses, while for other businesses, With few workers, electronic transactions don't really bring much change.
“ The new declaration software can only be used for social insurance collection. Other functions are still not usable while the declaration software being applied (TS24) still has many inadequacies in the declaration process. The enterprise asked the social insurance agency and was told that other functions (health insurance, social insurance regime) have not been applied and the enterprise does not know when it can be applied, it still takes time to prepare paper documents and travel time. and submit applications directly between the enterprise and the social insurance agency.”
PVS. Female, social insurance officer, enterprise with non-state investment capital
Second , the processing and return of documents by post by the social insurance agency is still slow, causing difficulties for businesses in paying benefits to employees. To save maximum travel and waiting time when participating in transactions with the social insurance agency, Vietnam Social Insurance has implemented a method of receiving documents and returning administrative procedure results via the electronic transaction system (up to now, it has been implemented). 90% of businesses participate); For documents that have not been processed through the electronic transaction system, the social insurance agency will deliver and receive at the enterprise through postal delivery services (postal system), the enterprise does not have to go directly to the social insurance agency to deliver them. pandemic. However, many businesses encounter difficulties because implementing this form depends on the post office. All transactions with the social insurance agency through the post office are only favorable when the documents have no errors, in case of mistakes. If errors must be corrected, transactions will be carried out through the post office, causing costly and time-consuming expenses, even exceeding the deadline, affecting the payment of benefits to employees.
Third , for the Social Insurance policy, many businesses responded that the procedures were still cumbersome, going through many unnecessary and complicated steps.
“ Specifically, for sickness and maternity benefits, the one-time benefits will be resolved for men whose wife has given birth but the wife does not participate in Social Insurance. Because Social Insurance is managed by province, the wife cannot be checked. of male workers if participating in insurance in another province. Or in the case of an employee whose child is sick, they do not want to go to the hospital because of the cumbersome and complicated procedures, so they go to a private facility for examination. Because they do not have the right to issue social insurance leave papers, private medical examination facilities are only allowed to issue sick child books to employees. According to regulations, the social insurance company does not accept sick children's books, so the employee's benefits have been narrowed. Employees who take sick leave for more than 14 days must wait for the Insurance agency to complete the settlement of their sick benefits before being notified of a reduction, causing difficulties for businesses.
PVS. Female, social insurance officer, non-state enterprise
“In Clause 2, Article 2, the 2014 Law on Social Insurance stipulates that employees who are foreign citizens working in Vietnam with a work permit issued by a competent Vietnamese agency can participate in compulsory social insurance according to regulations. government. However, this regulation can only be applied to foreign workers from countries with which Vietnam has not reached a general agreement on social insurance to ensure benefits for these foreign workers when they return home or transfer. to work in another country. However, these agreements have not yet been concluded.
In addition, some businesses also believe that the social insurance agency has not confirmed the results of receiving documents, and that arising problems and problems of the business have not been satisfactorily resolved by the social insurance agency.
Fourth , with regard to health insurance policies, businesses and employees still encounter many difficulties when performing medical examination with health insurance cards such as: referral process, not organizing medical examination outside of office hours and on weekends, discrepancies. information about the name of the unit in the health insurance certificate, handing over health insurance cards to businesses, revoking health insurance cards of employees who quit their jobs, limiting the scope of initial medical registration...
Fifth , for the Unemployment Insurance policy, the difficulties and obstacles that businesses encounter are mainly in the procedures for resolving unemployment insurance regimes such as: unemployment registration, document appraisal, subsidy settlement... there are also overlapping regulations, workers
It takes time to travel and wait, some agencies even handle the problem late, exceeding the prescribed number of days. In cases where the unemployment insurance benefit period has odd months reserved, the employee must bring the social insurance book to the old company to finalize, causing the employee to have to travel a lot, wasting time and money."
“The time prescribed in the law for resolving insurance procedures is reasonable and reasonable. However, the insurance agency did not follow this procedure properly. The actual processing time is always twice or three times longer than the prescribed time.”
"The time to print social insurance books for new employees is a bit long. Normally, it takes 2 months for employees to have the books."
"The Insurance Agency often returns results later than the appointment letter (an average of 5 days)"; "The process of the social insurance accounting department transferring money to employees' social insurance benefits is still slow, usually 1 month to 2 months after the application is approved."
Time to print health cards for new employees: it takes nearly 02 months from the date of sending valid documents. "The time to resolve the unemployment insurance regime is still long and the procedures are complicated."
PVS. Male, officer in charge of social insurance, FDI enterprise.
It is worth noting that some businesses believe that returning results via post or electronic transaction software is often slower than submitting documents directly to the social insurance agency:
“If you submit your application directly to the insurance agency, the time to return the results will be more timely. Submitting documents through insurance software takes longer, sometimes more than 1 week."
PVS. Female, social insurance officer, non-state enterprise.
In addition, according to the survey results, some businesses believe that the coordination between departments of the local Social Insurance unit is not good, especially the one-stop shop staff and other departments.
“ One-stop officers receive and resolve administrative procedures in accordance with regulations. However, the results returned to the unit did not comply with regulations on resolution time limits. The solution is not really flexible and meets the wishes of the Enterprise." PVS. Male, social insurance officer, non-state enterprise.
Sixth, awareness, attitude, and belief of workers in participating in social insurance at non-state enterprises are still limited.
According to Vietnam Social Insurance, the number of employees participating in compulsory social insurance in enterprises in Hanoi is low, accounting for only about 52% of the total number of employees working in enterprises; The rate of enterprises participating in compulsory social insurance only accounts for about 85% of the total number of enterprises operating in production and business activities. One of the reasons why workers participating in social insurance is so low is because there are still many workers who are not fully aware of and do not care about this important social security policy. Many workers even want the business where they work to not participate in social insurance so that their monthly social insurance payment will not be deducted. Some workers want to not participate in social insurance to receive a few hundred thousand dong more, not knowing that the amount of money they lose is much larger both now and in the future. They do not realize that social insurance gives employees benefits that no other savings can compare to. The results of in-depth interviews show:
"I don't actively care much. I only know that every month when I receive my salary, I have to save money to pay social insurance. I don't really care how much or what the coefficient is." .
PVS. Male worker, 25 years old at a non-state enterprise
"Even if I don't participate in social insurance, I can save an amount of money every month and not have to pay social insurance. You said that in difficult economic times like this, I lack money every month. If I don't pay social insurance, I naturally save money." save some money".
PVS. Female worker, 26 years old at a non-state enterprise
The results of in-depth interviews also show that many workers still have misconceptions about participating in social insurance: they consider saving to be more beneficial than participating in social insurance.
"I see that saving money every month is more beneficial than participating in social insurance because I can manage this source of money and withdraw it whenever I like."
PVS. Male, 28 years old, worker at a non-state enterprise. Qualitative research results also show:
Most workers understand their responsibilities and rights when participating in social insurance, but due to pressure from work, employees do not dare to fight with employers to demand the right to participate in social insurance.