Currently, there are many cases of employees working under labor contracts in many places or more. However, according to the principle of social insurance will only be done in one place. So in this case how to handle? Through today’s article, let’s answer questions about this issue with Pham Consult!
1. Can I pay social insurance at many workplaces?
According to the provisions of the Law on Social Insurance 2014 in Clause 4, Article 85, stipulating the payment method of employees participating in compulsory social insurance.
The provisions at Points a and b, Clause 1, Article 2 of the Law on Social Insurance 2014 include:
– Persons working under indefinite-term labor contracts, definite-term labor contracts with a term of from full 3 months to less than 12 months, including labor contracts signed between employers with the legal representative of the person under the age of 15 in accordance with the labor law.
– Persons working under labor contracts with a term of from full 1 month to less than 3 months.
If you enter into labor contracts with many enterprises, only 8% of your monthly salary will be paid social insurance premiums to the retirement and survivorship fund for the first signed labor contract.
Therefore, when participating in social insurance, employees are only allowed to pay social insurance contributions to the retirement and survivorship fund for the first signed labor contract.
2. Responsibility to pay social insurance contributions of enterprises for employees
At the same time, Clause 1, Article 43 of the 2013 Employment Law clearly states that, in case an employee enters into and is performing many labor contracts, the employee and the employer of the first signed labor contract responsible for participating in unemployment insurance (UI).
Accordingly, when entering into a contract with two companies at the same time, the first company is responsible for participating in social insurance and unemployment insurance for employees. The second company will pay the participation in social insurance and unemployment insurance directly into the salary equal to the contribution rate of social insurance and unemployment insurance.
Thereby, if you work and receive salary and wages from two or more companies at the same time, you can only pay one social insurance premium at the place where you entered into the first labor contract without being allowed to participate in social insurance contributions together. at many different companies.
The employee is responsible for declaring the performance of work at other places to the employer to make payment of social insurance in accordance with the law.
3. Can I get a refund if I pay social insurance premiums at 2 places?
According to the guidance at Item e, Point 3.1, Clause 3, Article 43, Process of collecting social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance; management of social insurance books and health insurance cards issued together with the Consolidated Document 2089/VBHN-BHXH in 2020 stipulating:
In case a person has 2 or more social insurance books with the same time of payment of social insurance and unemployment insurance, the social insurance agency shall refund to the employee the amount the unit and the employee have paid to the retirement and survivorship fund. the amount paid to the unemployment insurance fund (including the amount under the employer’s responsibility to pay social insurance and unemployment insurance premiums), excluding interest.
The social insurance agency managing the place where the employee is working or living shall refund the employee according to the provisions of Clause 2, Article 46 of the consolidated document 2089/VBHN-BHXH 2020.
At the same time, in Section 2.5, Clause 2, Article 2 of Decision 595/QD-BHXH in 2017 stipulates the refund of overpaid social insurance contributions to employees as follows:
Refund means the return of the payment by the social insurance agency which is determined not to be the payment for social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance, or overpayment when stopping transactions with the social insurance agency; duplicate payment for agencies, units and individuals already paid to the social insurance agency.
Thus, if the employee has paid the same social insurance premium at 2 workplaces, he/she shall notify the social insurance management agency where the employee is working or living to refund the excess payment to the employee.
Through the article on Pham Consult, I answered questions about the issue of instructions for handling when employees pay the same social insurance premiums in many places. If you have any questions or concerns, please feel free to contact us!