Khác biệt căn bản giữa BHXH bắt buộc và BHXH tự nguyện

Many workers, due to poor health, quit their jobs before reaching retirement age. At that time, they are no longer allowed to participate in compulsory social insurance but still wish to participate in voluntary social insurance to receive pension benefits when they reach retirement age.

However, many people do not know the differences between compulsory social insurance and voluntary social insurance, and how to calculate pensions applied to each of these two types.

In the exchange program with Vietnam Social Security, Mr. Dung asked: "When participating in voluntary social insurance, can I combine the previous compulsory social insurance payment process? When participating in voluntary social insurance, can I have a health assessment to retire early?".

According to Vietnam Social Security, compulsory social insurance and voluntary social insurance have two basic differences.

The first is the basis for contribution

For voluntary social insurance, the contribution rate is 22%, calculated on the basis of the monthly income level chosen by the employee. The monthly income used as the basis for social insurance contributions is at least equal to the poverty line for rural areas and at most 20 times the basic salary.

Voluntary social insurance participants are supported by the State with contributions. The support level is calculated as a percentage (%) of the monthly social insurance contribution according to the poverty line for rural areas. Specifically, the support level is 30% for voluntary social insurance participants from poor households; 25% for voluntary social insurance participants from near-poor households; and 10% for other subjects.

For compulsory social insurance, employees and employers contribute 32% for both social insurance, health insurance (HI) and unemployment insurance (UI). This contribution level is calculated based on the employee's monthly salary. The highest contribution level is 20 times the basic salary.

The 32% contribution rate includes: Contribution to the Pension and Death Fund is 22%; Health Insurance Fund is 4.5%; Unemployment Insurance Fund is 2%; Work Accident Insurance Fund is 0.5%; Sickness and Maternity Fund is 3%.

Second is about the benefits

Compulsory social insurance participants are entitled to 5 benefits: Sickness; maternity; work accident, occupational disease; retirement; death.

Voluntary social insurance participants are entitled to 2 benefits: retirement and death; there are no sick, maternity, occupational disease, work accident benefits like those for compulsory social insurance participants.

When enjoying the pension, the participant is issued a health insurance card paid by the social insurance fund. Every year, pensioners have their pension benefits adjusted according to the consumer price index.

Regarding the addition of compulsory social insurance participation time and voluntary social insurance participation time, Vietnam Social Insurance said: "Based on the provisions of Clause 5, Article 3 and Clause 3, Article 5 of the Law on Social Insurance 2014, the social insurance payment period is the time calculated from when the employee starts paying social insurance until the time he/she stops paying".

In case the employee does not pay social insurance continuously, the social insurance payment period is the total time of social insurance payment.

In case the employee has both compulsory social insurance payment period and voluntary social insurance payment period, he/she will be entitled to retirement and death benefits based on the total time of social insurance payment.

Only the social insurance payment period that has been calculated for one-time social insurance payment will not be counted as the time used as the basis for calculating social insurance benefits.

Based on the above provisions, Vietnam Social Insurance said: "When you participate in voluntary social insurance, it will be added to the previous compulsory social insurance payment period (if not calculated for one-time social insurance payment) to resolve the social insurance regime according to regulations".

Regarding the pension regime when the working capacity is reduced, Vietnam Social Security said: "According to the provisions of Point a, Clause 1, Article 71 of the Law on Social Insurance 2014, people who have both compulsory social insurance and voluntary social insurance payment periods, if they have paid compulsory social insurance for 20 years or more, the conditions and pension levels are implemented according to the compulsory social insurance policy".

That means that employees in the above case are entitled to early retirement when their working capacity is reduced according to regulations.