Latest procedures for reporting increases and decreases in social insurance in 2024

Reporting increases and decreases in social insurance is a procedure that employers must follow when there are changes in personnel. This process ensures the rights of employees and complies with legal regulations on social insurance. Enterprises need to clearly understand the cases, documents and deadlines for reporting increases and decreases in social insurance to avoid violations. The following article will provide detailed instructions on the latest procedures for increasing and decreasing social insurance in 2024.

In what cases should you report an increase or decrease in social insurance?

Reporting increases and decreases in social insurance is a mandatory procedure for businesses when there is a change in personnel. This ensures the rights of workers and complies with the law.

In case of notice of increase in social insurance:

• Recruit new workers;
• Sign a labor contract with a term of 1 month or more;
• Employees transfer from another branch to work;

In case of notification of social insurance reduction:

• The employee terminates the labor contract;
• Retirement;
• Job transfer;
• Temporarily suspend labor contracts.

Enterprises need to notify the increase in social insurance within 30 days from the date the employee starts working. For notice of reduction, the time limit is 7 days from the date of termination of the labor contract or resignation.

Reference content: Article 99 of the Law on Social Insurance 2014.

The competent agency receives documents

The district-level Social Insurance Agency where the enterprise is headquartered has the authority to receive and process dossiers reporting increases and decreases in social insurance. According to Decision 595/QD-BHXH, businesses can submit applications directly or via postal service.

In addition, to facilitate businesses, the social insurance agency has implemented an electronic filing service. Enterprises can register for electronic transaction accounts and submit online applications through the Electronic Information Portal of Vietnam Social Insurance.

Electronic filing helps save time, costs and minimize errors during the declaration process. However, businesses need to ensure the accuracy and completeness of the application before submitting.

Reference content: Article 93 of the Law on Social Insurance 2014.

Procedures for reporting increases and decreases in Social Insurance

Profile components

For employees:

• Employees who do not have a social insurance code (or cannot find a social insurance code when looking up): Declaration of participation and adjustment of social insurance and health insurance information (Form TK1-TS) issued with Decision 490/QD-BHXH dated December 28 March 2023.
• Copy of citizen identification card;

For employers:

• Declaration of units participating in social insurance and health insurance information (Form TK3-TS) issued with Decision 490/QD-BHXH in 2023.
• List of employees participating in social insurance, health insurance, unemployment insurance, occupational accident insurance, and occupational diseases (Form D02-LT) issued with Decision 1040/QD-BHXH dated August 18, 2020.

Execution order

Procedures for reporting increases and decreases in social insurance will be carried out according to the following steps:

Step 1: The employee/employer prepares complete documents according to regulations.

Step 2: Submit application at the social insurance agency or via postal service or electronic transaction.

Step 3: The social insurance agency receives and checks the documents. If the application is complete and valid, a Document Receipt Certificate will be issued and the results will be returned.

Step 4: The social insurance agency processes the documents and updates data into the management system.

Step 5: Return results to employees/employers within the prescribed time limit.

Reference content: Clause 1, Article 98 of the Law on Social Insurance 2014.

The time limit for processing dossiers reporting increases and decreases in social insurance

The time limit for processing dossiers reporting increases and decreases in social insurance is as follows:

• For notice of increase: 5 working days from the date of receipt of complete and valid documents;
• For reduction notice: 5 working days from the date of receipt of complete and valid documents;

In case the dossier is incomplete or invalid, the social insurance agency will guide the enterprise to supplement and complete the dossier within 2 working days.

Enterprises need to pay attention to timely reporting of increases and decreases in social insurance to avoid being fined for administrative violations.

Reference content: Section 9,10, Official Dispatch 1734/BHXH-QLT.

Consulting services and support procedures for reporting increases and decreases in social insurance in Long Phan

Procedures for reporting increases and decreases in social insurance play an important role in ensuring benefits for employees and complying with the law. Long Phan provides consulting services and supports businesses in implementing procedures for increasing and decreasing social insurance in a professional and effective manner. Our team of experienced specialists will:

• Detailed advice on processes and necessary documents;
• Support to declare and complete documents according to regulations;
• Submit documents and monitor progress;
• Guide businesses to overcome arising problems.

Long Phan’s services help businesses save time, effort and ensure compliance with legal regulations on social insurance. We are committed to bringing customer satisfaction with the best quality of service.

Customers need to clearly understand the regulations to comply properly and fully. If you need consulting support or carrying out procedures, please contact Long Phan via Hotline: 0906735386. We are ready to assist customers in resolving all issues related to social insurance quickly and effectively.