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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.

Implementation of Decision No. 1040/QĐ-BHXH dated August 18, 2020 issued by Vietnam Social Security on promulgating the form of a report on employees situation and a list of participation in SI, HI, and UI (form D02-LT); Vietnam Social Security provides additional guidance to fill out columns (25), (26), and (27) (form D02-LT) as follows:

  1. Column (25): Time started paying SI
  • Write the month and year of the employee’s new increase or start working at the company, in case of new employee or new increased insurance cases,
  • In case the employee adjusts the rate of payment (increase, decrease salary, allowances, …), write the month and year the employee begins adjusting the rate;
  • In case the employee is retrospectively paid for SI, HI, UI, occupational accident and occupational disease insurance, write the month and year of retrospective payment.
  1. Column (26): Time ended paying SI
  • Do not write in this column (blank); in case of new employee, new increased insurance cases or the employee adjusts the rate of payment (increase, decrease in salary, allowances, …)
  • In case the employee is retrospectively paid for SI, HI, UI, occupational accident and occupational disease insurance (including: retrospective payment plus time, or retrospective payment, retrospective reduction of salary as a basis for payment) until the month before the month of making form D02-LT, write the end time (month, year) of the retrospective payment.
  1. Column (27): Notes

Write number; date, month, year of labor contract (specify the term of the labor contract from date, month, year to date, month, year) or decision (recruitment, reception); postponement of labor contracts, unpaid leaves …; In case the employee is retrospectively paid of SI, HI, UI, occupational accident and occupational disease insurances, then note specific. Write an object to get higher health insurance benefits if there is evidence such as people with meritorious services, veterans, …

Note:

  • For the company hiring employers that are not required to report on the employees situation, report on changes in employees according to Labor law, just only be declared in the columns: (1), (2), (3), (7), (12), (13), (14), (15), (16), (17), (25), (26), (27).
  • In case the employee is retrospectively paid SI, HI, UI, occupational accident and occupational disease insurance for many different periods, write in lines corresponding to the month and year of retrospective payment in column (25) and column (26).

Please see the attach file for more detail.

20200917_CV2950_BHXH_BT_Huong_dan_ke_khai_Bao_cao_THSD_lao_dong_va_mau_D02_LT

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