The decision clearly states: The level of social insurance management expenses (including occupational accident and occupational disease insurance), unemployment insurance shall comply with the provisions of Clause 1, Article 1 of Resolution No. 09/2021/ UBTVQH15 dated December 8, 2021 of the National Assembly Standing Committee.

Accordingly, the average cost of social insurance management in the period 2022 - 2024 is up to 1.54% of the estimate of social insurance revenues and expenditures (except for health insurance premiums for social insurance beneficiaries) is deducted from the profit of investment activities from the social insurance fund.

The average unemployment insurance management expense in the period 2022 - 2024 is up to 1.54% of the estimated unemployment insurance revenue and expenditure (except for health insurance premiums for unemployment insurance beneficiaries) from the unemployment insurance fund.

The decision stipulates the level of health insurance management expenses in accordance with the provisions of the Law on Health Insurance on average for the period 2022-2024, up to a maximum of 3.5% of health insurance premiums, deducted from the health insurance fund.

Insurance management cost structure

The decision clearly states that the structure of expenditure tasks for the period 2022-2024 within the scope of expenses for management of social insurance, unemployment insurance and health insurance according to the above regulations includes 03 groups of expenditure tasks:

1- Expenses for professional tasks on propaganda, development of participants, management of beneficiaries, training and retraining professional skills, reform of administrative procedures, organization of revenue, expenditure, inspection, test;

2- Expenses for information technology application and basic construction investment;

3- Expenses for the operation of the apparatus of the units under the Vietnam Social Insurance, the Social Insurance of the Ministry of National Defense, the Social Insurance of the People's Public Security and the units assigned to implement the unemployment insurance policy, insurance for occupational accidents and occupational diseases in the labor - invalids and social sectors.

The average operating cost of the apparatus in the period of 2022-2024 is up to 35.3% of the total management cost in the period of 2022-2024.

The level of salary expenditure for cadres, civil servants and public employees is 1.8 times

The Decision stipulating the level of salary payment for cadres, civil servants, public employees and employees equal to 1.8 times the salary level for cadres, civil servants and public employees prescribed by the State shall apply to the following cases: the following subjects in the payroll quota or job position approved by a competent authority:

- Cadres, civil servants, public employees working at units under Vietnam Social Insurance;

- Persons working under the labor contract regime in the Social Insurance Agency of the Ministry of National Defense, the Social Security Administration of the People's Public Security;

- Employees implement unemployment insurance policies of the labor - war invalids and social sectors.

This Decision takes effect from November 10, 2022 and is applicable for the financial years from 2022 to the end of 2024.