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TRUONG BAI HOC KINH TE QUOC DAN /.yc'x'’ •_1 ■K-'-S' NGUYEN VAN VINH GIAI PHAP NHAM HAN CHE TINH TRANG NO DONG VA IRON BONG BAO HIEM XA HOI O HA NOI ■: SY KIN H TK HA NOI - 2010 TRUONG DAI HOC KINH TE QUOC DAN k NGUYEN VAN VINH DAI HOC KTQD TT THONG TIN TH If VIEN PHONG LUAN AN'-TU LIEU •> r s, x a _ GIAI PHAP NHAM HA • N CHE TINH TRA • NG NO • DO • NG VA TRON DONG bAO HIEM XA HOI O’ HA NOI • • Chuyen nganh: Kinh te bao hiem LUAN VAN THAC SY KINH TE • • NGVOl HLONG DAN KHOA HOC: TS NGUYEN THI• HAI DVONG • THS Ha Noi, nam 2010 LOI CAM ON z Trong sudt qua trinh nghien cuu va thuc hien luan van thac sy, em da nhan dupe su dong vien, hudng dan tan tinh cua TS Nguyen Thi Hal r r \ Duong Em xin bay to Idng biet on sau sac ve su giup quy bau cua Cd N Em xin chan cam on cac thay cd giao Khoa Bao hiem da giup do, dong gopy kien quy bau de em hoan thien luan van cua minh Em xin chan cam on cac dong nghiep tai Vien Khoa hoc Bao hiem xa hoi da tan tinh giup do, tao dieu kien cho em hoan luan X ve tinh than cua gia dinh, ban be va nguoi than N Ha Noi, thang 11 nam.2010 Hoc vien Nguyen Van Vinh MUC LUC Ldl M0 DAU CHUONG 1: THU BAO HIEM XA HOI VA VAN DE NG DONG, TRON DONG BAO HIEM XA HOI 1.1 BAN CHAT VA VAI TRO CUA BAO HIEM XA HOI 1.1.1 Ban chit cua BHXH 1.1.2 Vai tro cua bao hiem xa hoi 1.2 THU BHXH VA QUAN LY THU BHXH 11 1.2.1 Thu Bao hiem xa hoi 11 2.2 Quan ly thu BHXH 18 XX \ Jt r •» A ~ 1.3 VAN DE NO DONG VA TRON DONG BAO HIEM XA HOI 25 1.3.1 KhCi niem no dong va tron dong BHXH 25 1.3.2 Cac chi tieu ddch gia 225 1.3.3 CCc hinh thuc no dong va tron dong bao hiem xa hoi 29 1.3.4 NguyUn nhan, hau qua cua no dong va tron dong BHXH 30 1.4 KINH NGHIEM QUAN QU THU VA XlT LY NO DONG, TROG DONG BHXH MOT SO NUOC TREN THE GIOI VA BAI HOC CHO HA NOI 32 1.4.1 Kinh nghiem mot so nuoc trUn the gioi 225 1.4.2 Bai hoc kinh nghiem cho Ha Noi nham khac phuc no dong, tron dong BHXH 32 CHUONG 2: THUC TRANG NG DONG, TRON DONG BHXH HN 40 2.1 KHAI QUAT VE BHXH HA NOI 43 2.1.1 QuC trinh hinh va phCt trien cua BHXH Ha noi 40 2.1.2 Noi dung hoat dong cua BHXH Ha Noi 41 2.2 THU VA QUAN LY THU BAO HIEM XA HOI HA NOl 44 2.2.1 Co so phCp ly cho hoat dong thu va quan ly thu BHXH o BHXH Ha Noi 44 2.2.2 Thuc trang thu va quan ly thu BHXH o Ha Noi 466 2.2.3 Ket qua thu va quan ly thu 51 2.3 THUC TRANG NO DONG VA TRON DONG BHXH HA NOI 59 2.3.1 Thue trang no dong BHXH b Ha Noi 59 2.3.2 Thue trang tron dong BHXH b Ha Noi 66 2.3.3 Nguyen nhan no dong va tron dong BHXH b Ha Noi 70 2.3.4 Co so va cac bien phap giai quyet no dong, tron dong BHXH b Ha Noi 74 CHUONG 3:GIAI PHAP NHAM HAN CHE TINH TRANG NO DONG VA TRON DONG BHXH HA NOI TRONG THdl GIAN TC51 79 3.1 MUC TIEU VA PHUONG HUONG CUA BHXH HA NOI 79 3.2 NGUYEN TAC QUAN LY NO DONG VA TRON DONG BHXH 80 3.3 GIAI PHAP NHAM HAN CHE TINH TRANG NO DONG VA TRON DONG BHXH HA NOI 80 3.3.1 Nang cao hieu qua cong tac quan ly thu 80 3.3.2 Xay dung co che phoi hop giua cac co quan chuc nang cua HN 85 3.3.3 Tang cubng cong tac tra, kiem tra va cong tac xu ly vi pham ve BHXH 89 3.3.4 Tang cubng cong tac thong tin, tuyen truyen ve chinh sach BHXH 93 3.4 MOT SO KIEN NGHI DE KHAC PHUC TINH TRANG NO DONG VA TRON DONG BHXH HA NOI 93 3.4.1 Doi vbi Quoc hoi 93 3.4.2 Doi vbi Chinh phu 94 3.4.3 Dbi vbi UBND Thanh Phb Ha Noi 96 3.4.5 Doi vbi Bo Lao dong- Thuong binh va Xa hoi 96 3.4.6 Doi vbi dai dien ngubi lao dong, ngubi vi su dung lao dong 97 KET LUAN 99 PHU LUC 100 DANH MUC TAI LIEU THAM KHAO 110 DANH MUC CHE VIET TAT BHXH: Bao hiem xa hoi NLD: Nguoi lao dong TW: Trung uxong LB: Lao dong TP: Thanh CBCC,VC: Can bo cong chdc,vien CNTT cong nghe thong tin chuc DANH MUC BANG, HINH I DANH MUC BANG Bang 2.1: Doi tuong tham gia BHXH cua Ha Noi giai doan 2005-2009 51 Bang 2.2: So don vi tham gia BHXH theo khoi quan ly 52 Bang 2.3: So lao dong tham gia BHXH theo khoi quan ly 553 Bang: 2.4: So tien thu BHXH cua Ha Noi giai doan 2005-2009 54 Bang 2.5: Ket qua thu BHXH theo khoi quan ly 56 Bang 2.6: No dong BHXH cua Thanh Ha Noi giai doan 2005 -2009 (50 Bang 2.7: So don vi no BHXH theo khoi quan ly .(52 Bang 2.8: So tien no BHXH theo khoi quan ly 63 Bang 2.9: Ty le so tien no BHXH cua Ha noi giai doan 2005-2009 theo khoi quan ly 64 Bang 2.10: So doanh nghiep tron dong BHXH o Ha Noi 67 Bang 2.11: So tien tron dong BHXH o Ha Noi 68 Bang 2.12: Lao dong tron dong BHXH tren dia ban Ha Noi 69 Bang 2.13 Tinh hinh no dong, tron dong BHXH o Ha noi 70 II DANH MUC HINH Hinh 2.1: So thu BHXH cua Ha Noi giai doan 2005-2009 55 Hinh 2.2: So thu BHXH cua ca nuoc va Ha Noi giai doan 2005-2009 57 Hinh 2.3: Ty le no BHXH cua ca nuoc va Ha Noi giai doan 2005-2009 61 Hinh 2.4: Ty le no BHXH cua khu vuc doanh nghiep Nha nuoc va doanh nghiep ngoai quoc doanh giai doan 2005-2009 cua Ha Noi 65 TRUONG DAI HOC KINH TE QUOC DAN - - NGUYEN VAN VINH GIAI PHAP NHAM HAN CHE TINH TRANG N0 DONG VA TRON DONG BAO HIEM XA HOI HA NOI Chuyen nganh: Kinh te bao hiem TOM TAT LUAN VAN THAC SY HA NOI - 2010 i Tinh trang na dong, tron dong BHXH dang dien d hau het cac dia phuang va so na BHXH hien da len tdi hang nghin ty dong Thanh Ha Noi la mot nhung dia phuang dung dau ca nudc ve na dong BHXH: nam 2009 co 1.800 dan vi dang tham gia BHXH d Ha Noi cham dong, na dong keo dai, han 40% doanh nghiep tron dong BHXH Hau het cac doanh nghiep tron dong, na dong bao hiem xa hoi, tap trung d doanh nghiep ngoai quoc doanh, doanh nghiep co von dau tu nudc ngoai lam cho hang van cong nhan, lao dong bi thiet thdi, mat quyen lai Tinh trang tren co tac dong xau den chinh sach BHXH noi rieng va he thong an sinh xa hoi cua dat nudc noi chung Xet tren khia canh quan ly, na dong, tron dong bao hiem xa hoi cung dong nghia vdi viec qui bao hiem xa hoi thieu su an toan va ben vung Xuat phat tu thuc te tren, em da lua chon de tai “Giai phap nham han che tinh trang na dong va tron dong BHXH d Ha Noi” lam de tai cho luan van cua minh y r r r *■ > Muc dich nghien cuu cua de tai Muc dich nghien cuu cua de tai la phan tich, danh gia thuc trang tinh hinh na dong va tron dong BHXH d Ha Noi thdi gian qua; De xuat cac giai phap va kien nghi nham han che tinh trang va tron dong BHXH thdi gian tdi Doi twang va pham vi nghien cuu r r a De tai tap trung nghien cuu tinh trang na dong va tron dong BHXH bat buoc tren dia ban Thanh Ha Noi Thdi gian nghien cuu tap trung tu nam 2005 den nam 2009 Phuong phap nghien cuu r Luan van su dung phuang phap nghien cuu dinh tinh ket hap vdi phuang phap so sanh, phan tich, thong ke de dua cac nhan xet danh gia tinh hinh na r dong va tron dong BHXH tren dia ban Ha Noi Ket cau cua de tai Ngoai phan ldi md dau, ket luan, phu luc, danh muc cac bang bieu va danh r r y y muc tai lieu tham khao, ket cau cua de tai gom chuang: r y r Chuong i: Thu BHXH va van de na dong, tron dong BHXH Chuong 2: Thuc trang na dong va tron dong BHXH d Ha Noi Chuong 3: Giai phap nham han che tinh trang na dong va tron dong BHXH d Ha Noi thdi gian tdi ii CHVONGI THU BAO HIEM XA HOI VA VAN DE NO DONG, TRON DONG BAO HIEM XA HOI 1.1 BAN CHAT VA VAI TRO CUA BAO HIEM XA HOI 1.1.1 Ban chSt cua BHXH Ban chat cua BHXH duoc the hien tren cac mat: BHXH la nhu cau khach quan, da dang va phuc tap cua xa hoi Moi quan he giua cac ben BHXH phat sinh tren co so quan he lao dong va dien giua ben Phan thu nhap cua nguoi lao dong bi giam hoac mat di gap phai bien co, rui ro se duoc bu dap hoac thay the tu mot nguon quy tien te tap trung duoc ton tich lai 1.1.2 Vai tro cua BHXH BHXH gop phan on dinh doi song cua nguoi lao dong tham gia BHXH suc khoe, on dinh cuoc song de tiep tuc qua trinh hoat dong binh thuong BHXH gop phan dam bao an toan, on dinh cho toan bo nen kinh te - xa hoi BHXH lam tang them moi quan he gan bo giua nguoi lao dong, nguoi su dung lao dong va Nha nuoc BHXH gop phan thuc day tang truong kinh te va cong bang xa hoi 1.2 THU BHXH VA QHJAN LY THU BHXH Thu BHXH la viec Nha nuoc bat buoc hoac cac doi tuong tham gia dong gop de tap trung mot phan nguon tai chinh quoc gia hinh nen quy BHXH, nham dam bao chi tra cho hoat dong BHXH Thu BHXH luon o trang thai dong, dong vai tro quan trong viec hinh nen quy BHXH Cong tac quan ly thu BHXH la mot khai niem phuc hop, bao gom cac dinh huong, chu truong, phuong phap va bien phap huu hieu nham nang cao hieu qua quan ly, chi dao, khuyen khich day manh cong tac thu BHXH Noi dung cua quan ly thu bao gom: Quan ly doi tuong doi tuong tham gia, Quan ly tien luong, tien cong lam can cu dong BHXH, Quan ly tien thu BHXH, Quan ly ho so, tai lieu, Phoi hop giua cac bo phan co lien quan quan ly thu BHXH 97 3.4.6 Doi vdi dai dien ngudi lao dong, ngirdi vi sir dung lao dong Cong doan la to chuc bao ve quyen loi cua ngudi lao dong, vi vay to chuc chu dong yeu cau don vi su dung lao dong thuc hien dung quyen loi cho nguoi lao dong chu su dung lao dong co hanh vi tron dong, no dong BHXH; la dai dien r r r r cua ngudi lao dong xay tranh chap, khieu kien lien quan den BHXH; phoi hop vdi BHXH Ha noi cung de xuat xay dung chinh sach BHXH cho phu hop vdi thuc te Dai dien ngudi su dung lao dong la phong thuong mai Cong nghiep Viet dong la mot chu the khong the thieu cac quy dinh cua luat lao dong Dai dien ngudi su dung lao dong can phai thudng xuyen phd bien chinh sach doi vdi chu su dung lao dong ve thuc hien Phap luat BHXH; phoi hop chat che vdi BHXH cac cap nham hoan thien, cai each thu tuc tham gia BHXH; Dai dien cho ngudi su dung lao dong ve khieu nai, to cao ve BHXH Tom lai, de thuc hien tot cong tac quan ly nha nudc ve thu BHXH, dong thdi dam bao quyen loi cho ngudi lao dong, BHXH Ha Noi nen kien nghi vdi co a r < quan Trung uong can thuc hien mot so giai phap ldn nhu sau: Tiep tuc hoan thien cac van ban hudng dan thi hanh Luat BHXH, chu dong danh gia he thong chinh sach da ban hanh de dap ung quyen lqi cua ngudi lao dong; Quy dinh che tai xu phat can phai du sue ran de, buoc cac don vi, ngudi lao dong phai tuan thu phap luat BHXH de ngan chan tinh trang np dong va tron dong BHXH; Tang cuong cong tac cai each hanh chinh, ung dung cong nghe thong tin de co buoc chuyen bien cong tac quan ly BHXH cho phu hop vdi tinh hinh moi, nhat r az la vdi su gia tang nhanh chong cua cac doi tuong tham gia ca ve sd luong, quy mo va sir da dang ve phan; De thuc hien tot thu BHXH tren dia ban Thanh phd Ha Noi, han che va khac phuc tinh trang no dong va tron dong BHXH khong chi doi hoi sir nd luc cua nganh BHXH noi rieng ma can sir phoi hop cua ca he thong chinh quyen (dac biet la cac co quan chuyen nganh co lien quan), 98 cac to chuc doan the va ca ban than ngudi lao dong Do do, c4n cc van ban quy pham phap luat quy dinh ve co che phoi hop lien nganh lam can < u de cac dia phuong trien khai 99 KET LUAN Sau 15 nam lap, BHXH da danh dau budc tien ldn qua trinh phat trien, xung dang la tru cot cua he thong an sinh xa hoi BHXH Thanh Pho Ha Noi duoc xac dinh “la la cd dau nganh Vi vay, toan the lanh dao, can bo, cong chuc, vien chuc cua BHXH Thanh luon phan dau hoan r \ r t r xuat sac nhiem vu duac giao, gop phan on dinh cuoc song cho hang trieu ngudi lao dong Cong tac thu BHXH luon duac chu dam bao thu dung, thu du r a r Sau gan nam luat di vao cuoc song, su chap hanh phap luat cua dan vi su dung lao dong cang duac nang cao Tuy vay, Ben canh nhung dan vi thuc F !•**> hien tot nghia vu dong nop BHXH cho ngudi lao dong van khong it dan vi tren dia ban Thanh Ha noi chua thuc hien viec dong nop BHXH hoac na dong BHXH keo dai dong nghia vdi nd la quyen lai cua ngudi lao dong bi xam hai nghiem Trong thdi gian tdi, BHXH Thanh Ha Noi noi rieng can nhieu bien phap thiet thuc, hieu qua han nua de khac phuc tinh trang na dong va tron dong BHXH, nganh BHXH va cac ca quan cd tham quyen can xu ly r r a nghiem khac tinh trang na dong va tron dong BHXH gop phan dam bao cong bang cho ngudi lao dong lam duac nhu vay la the hien y nghia tot dep cua Dang •> r vci Nha nudc ta ve chinh sach BHXH The hien duac ban chat cua Nha nudc ta a la Nha nudc cua dan, dan va vi dan PHU LUC PHU LUC 1: Tinh hinh nff dong BHXH tai mot so dia phuong Tai Thanh Ho Chi Minh [21]’ r y r t Thanh Ho Chi Minh la mot trung tarn cua vung kinh te diem phia nam, dien tich 2095 km vdi dan so horn trieu ngudi Nguon nhan luc hien tai khoang 4,7 trieu; lao dong dang cd viec lam khoang 3,3 trieu ngudi Cac phan kinh te phat trien manh me, da dang ve loai hinh san xuat va hinh thuc sd huu Do do, da thu hut luc luong lao dong khac rat dong Theo so lieu thong ke, hien cd khoang 40.000 doanh nghiep, doanh nghiep nude chiem 92%; tren 34.000 co sd kinh doanh ca the Dieu da tao tiem nang va nhung dieu kien thuan loi de md rong quy md thuc hien chinh sach BHXH, BHYT tren dia ban Tuy nhien, van de vi pham BHXH da va dang trd mdi quan tarn, buc xue cua du luan xa hoi neu khong cd bien phap kien quyet, vi pham se can trd ldn cho viec thuc hien chinh sach BHXH Trudc nhung ap luc cua du luan, de gop phan giai quyet thuc trang nay, ben canh viec tap trung nang cao chat luong cong tac kiem tra chan chinh, Bao hiem xa hoi Thanh Ho Chi Minh da tap trung thuc hien mot sd bien phap chu yeu nhu sau: - Xay dung quan he phoi hop + Bao hiem xa hoi Thanh Ho Chi Minh da chu dong phoi hop vdi Sd LD- TB&XH xay dung chuong trinh hanh dong lien tich, thudng xuyen trao doi cac thong tin ve tinh hinh thuc hien BHXH cua cac doanh nghiep Sau co quan BHXH Thanh kiem tra, neu cac don vi van khong tich cue khac phuc vi pham thi co quan BHXH se lap danh sach chuyen Sd LD- TB&XH de xem xet xu phat theo quy dinh Can cu vao danh sach nay, Doan kiem tra lien nganh thuc hien Bo luat Lao dong se tien hanh kiem tra, xu ly theo quy dinh cua phap luat Thong qua cac quan he phoi hop, da kip thdi xu ly cac tinh hudng vi pham phap luat lao dong phat sinh- chu yeu la vi pham ve BHXH- de giam thieu cac r \ vi pham anh hudng den quyen lai cua nguai lao dong + Xay dung moi quan he vai Toa an nhan dan cac cap de xu ly cac vu kien cua co quan BHXH doi ng cac dan vi su dung lao dong Nho do, da kip thdi thao go vudng mac phat sinh qua trinh to tung, dam bao thu ly dung trinh tu va thdi gian, xet xu theo quy dinh cua Phap luat cho BHXH cac quan huyen nham trang bi va hudng dan nhung kien thuc can r r thiet, nhung cong viec phai lam sau co quyet dinh, ban an cua toa an Cac moi quan he gop phan tao buoc chuyen bien ldn cong tac xu ly vi pham noi chung r - Hop tac tot vdi bao chi: Tai Thanh phd Ho Chi Minh, su phe phan cua cong luan thong qua bao chi cd tac dung tich cue Da sd ngudi dan cd thdi quen doc bao va cd thai phe phan manh me cac hanh vi xam pham lgi ich chinh dang cua cong dong Hop tac tot vdi bao chi la mot bien phap cd hieu qua de cac doanh nghiep thuc hien trach nhiem nop BHXH BHXH Thanh phd da thudng xuyen cong bo thong tin ve vi pham tren cac phuong tien thong tin dai chung Cac bao cung cd nhieu bai dieu tra, phan anh cac doanh nghiep ne tranh nhiem vu nop BHXH - Khdi kien tai toa an: Vdi bien phap xu ly neu tren, van cdn don vi chiem dung hoac no dong BHXH xau, keo dai Do vay, dau nam 2008, BHXH Thanh phd da thu tien hanh khdi kien toa doanh nghiep cd tinh vi pham nghiem (ng BHXH nhieu, keo dai tren thang) Tu kinh nghiem cua viec khdi kien cac don vi su dung lao dong vi pham phap luat BHXH nam 2008 va trudc tinh hinh vi pham che thu nop BHXH cua mot sd doanh nghiep mot dien bien phuc tap nhung chua cd bien phap khac phuc Tac dong tich cue cua bien phap la ngan chan cd hieu qua y dinh khong nop BHXH cua cac doanh nghiep cdn lai i y r r r Co the ket luan bien phap khoi kien gop phan quan den viec han che viec chiem dung quy BHXH, giu vung su on dinh chinh tri tren dia ban Thanh pho, lam co sd cho viec hoan vupt muc ke hoach thu nam 2009, dong thdi keo giam ty le no dong xuong dudi thang Mat khac, thong qua khoi kien da gop > A phan vao viec xay dung va hinh cac chu truong chi dao ve viec xu ly vi pham cua cac don vi su dung lao dong cua BHXH Viet Nam, tham muu vdi UBND Thanh de xuat cac bien phap giai quyet, gop phan on dinh tinh hinh an ninh trat tu tren dia ban Thanh va de xuat vdi Nha nudc nhung noi dung > A A can xem xet dieu chinh, sua doi cu the cac van ban phap luat ve chinh sach an r ■x y y sinh xa hoi nham bao ve tot hon ve quyen loi cua ngudi lao dong Tuy vay, viec khoi kien cac doanh nghiep tron, no dong BHXH keo dai chi la bien phap giai r r r y quyet cuoi cung, ton nhieu thdi gian, cong sue va tuan thu mot quy trinh phuc tap BHXH Thanh Ho Chi Minh kien nghi, cac hanh vi vi pham phai dupe xu ly nghiem khac tu dau, tang nang muc xu phat theo ty le % luy tien so tien phat theo so no quy BHXH ma khong xu phat theo cac muc cd dinh nhu hien Tai Thanh Hai Phong ll2f nudc va quoc te vdi nhieu doanh nghiep kinh doanh cac nganh cong nghiep va dich vu co moi quan he doi tac khong chi nudc ma md rong tren pham vi quoc te Viec quan ly cong tac thu BHXH tren dia ban vi the gap nhieu thuan loi nhung cung khong it khd khan bdi cac doanh nghiep ldn kinh doanh phu thuoc rat nhieu vao su phat trien cua doi tac nudc ngoai Do vay cung de hieu nhieu doanh nghiep bi anh hudng nang ne cua cuoc suy thoai r y , r r kinh te toan cau nam 2009 va anh hudng true tiep den ddi song cua ngudi lao dong Day cd the coi la mot nhung nguyen nhan ldn dan den tinh trang kha nhieu doanh nghiep tren dia ban phai no dong BHXH cua ngudi lao dong thdi gian vira qua Vi vay, de hoan cong tac thu BHXH ma BHXH Viet Nam da de ra, can bo phong thu noi rieng va tap the can bo cong chuc, vien chuc BHXH Thanh Hai Phong noi chung phai rat no luc, co gang Trong vong chua day thang (tu thang den thang 8/2009), so tien BHXH no dong keo dai cua 48 doanh nghiep tren dia ban Thanh Hai Phong, da giam duoc tren 50% Trudc thdi diem thang 4/2010, tong so no cua 48 doanh nghiep la tren 41,6 ty dong Bi quyet cong cua Thanh Hai Phong la su thau hieu va thong cam gitra “chu no” va “con no” Hai Phong luon lang nghe doanh nghiep, tim hieu nhung kho khan, vudng mac cua ho vdi thai ton trong, chia se Lanh dao nganh BHXH cua Thanh da true tiep den nhieu doanh nghiep de tiep xue vdi don vi, vua tim hieu nguyen nhan, vua tim each thao go vdi doanh nghiep vdi muc tieu trudc het la dam bao quyen loi cho ngudi lao dong Qua tim hieu tinh doanh nghiep nhung kho khan san xuat, kinh doanh la nguyen nhan mau chot xay cac hien tuong no BHXH d cac doanh nghiep De giai quyet van de nay, BHXH Thanh Hai Phong da chu dong de nghi vdi lanh dao doanh nghiep viec dong tien no BHXH chia lam nhieu dot, vao tinh hinh ngan sach cua doanh nghiep cung vdi ban cam ket se dong not cac khoan lai thdi gian nhat dinh Viec dong mot phan tien no dong duoc phia co quan BHXH ghi nhan va lam thu tuc giai quyet cac che ton dong cua ngudi lao dong doanh nghiep thieu no trudc day Viec lam da duoc hau het cac doanh nghiep tich cue hudng ung Nhieu doanh nghiep lap tuc da trich mot phan ngan sach de dong BHXH, tham chi nhieu doanh nghiep san sang di vay ngan hang de nop no BHXH Ben canh nhung bien phap tuyen truyen, van dong tren cac phuong tien thong tin dai chung duoc triet de thuc hien Ddi vdi cac doanh nghiep co tinh chay i se dupe lap doanh nghiep de gui len UBND Thanh pho, dong thdi dua vao danh gia thi dua, khen thudng dip cudi nam Dong thdi dua nhung don vi no dong chay len truyen hinh de moi ngudi dan dupe biet thong tin > r r Thoat khoi tam ly ngai ngan tiep xuc voi cac don vi no dong, thau hieu noi kho khan cua doanh nghiep va quan hon la de giai quyet che hop phap cho nguoi lao dong, cung voi thai kien quyet cua lanh dao BHXH Thanh Hai Phdng da giup cho viec thu no dong BHXH o Hai Phong dat nhung ket qua dang khich le Tai tinh Quang Nam: Van de no BHXH tai tinh Quang Nam da duoc nhac den khoang nam tro lai day, va no tro mot van nan kho tim cach giai quyet Toan tinh, co 11.072 don vi thuoc dien phai tham gia BHXH bat buoc Nhung tinh den 31-12-2009, toan tinh chi co 2.739 don vi co tham gia BHXH Ngoai nhung doanh nghiep thuc hien co phan hoa, co su chuyen doi, sap xep lao dong nen cham dang ky tham gia BHXH cho nguoi lao dong thi den 1.443 don vi no dong BHXH Trong do, no tren 12 thang gom co 95 doanh nghiep bao gom nhung doanh nghiep nha nuoc va doanh nghiep ngoai quoc doanh, doanh nghiep tu nhan [J5j Trong so nhung doanh nghiep no, Cong ty TNHH Ly Hong King la no lau nhat, no den 225 thang Hay la doanh nghiep ngoai quoc doanh, kinh doanh nhieu mat hang tu xe may, luong thuc, thuc pham, vat lieu xay dung Thoi diem cong ty bat dau no BHXH tinh tu thang 01/1993, sau tai lap tinh ' r z vao nam 1997 thi BHXH tinh Quang Nam tiep tuc quan ly so no cho den Cong ty TNHH mot vien cong nghiep thuy san Vinasin (cu) no BHXH tinh tu nam 2005, tinh den da duoc 50 thang Khi cong ty tach nhung cong ty vao nam 2007, thi mot cong ty la Cong ty Thuy san Wanasin, hien dong tai Nui Thanh lai tiep tuc chuoi no BHXH cua cong nhan r r a Chiem nhung vi tri tiep theo danh sach no gom co Cong ty TNHH May gia cong xuat khau va thuong mai tong hop (no 122 thang), Cong ty TNHH Xay dung va dich vu My Son (no 93 thang), Doanh nghiep tu nhan Tin Trung (no 70 thang), Cong ty Xay dung Quang Nam (no 67 thang), Cong ty CP Lap A may va xay dung dien Mien Trung (no 62 thang) Theo BHXH tinh Quang Nam, tong so tien no tinh den cuoi nam 2009 da len den hon 34 ty dong Trong do, no xau tren 12 thang la tren 12,753 ty dong Doanh nghiep dang no lon nhat la mot doanh nghiep nha nuoc, la Cong ty Xay dung va xuat nhap khau giao thong 502 da no hon 1,7 ty dong tinh den 31-12-2009 Mot thuc trang dang lo ngai la danh sach cac doanh nghiep no tren 12 thang khong giam ma cang dai them, so tien no cung cang tang Ngoai cong ty tren, cong ty no tien BHXH tren ty dong; so cong ty no tren 500 trieu dong gom cong ty; no tren 100 trieu dong co 19 cong ty Hau nhu tat ca cac DN nganh cong nghiep dang ton tai o Quang Nam deu co dinh no BHXH, nganh tron no nhieu nhat la nganh may mac va xay dung A Cac doanh nghiep no dong BHXH vien co nhieu ly de cham nop hoac tron dong BHXH Nam 2009 dien suy thoai kinh te toan cau, chinh la dip de cac r r y r cong ty lay lam co tron no Khi bi kiem tra, da so cac doanh nghiep deu loi r ■ y cho tinh hinh san xuat gap kho khan, cong ty lam an thua lo nham tranh dong BHXH Tuy nhien, thuc te la so no dong cua doanh nghiep da ton tai truoc thoi diem dien khung hoang nhung ho van khong nop Mot so cong ty su dung nhieu lao dong nhung chi tham gia BHXH cho mot so it nguoi de ne su kiem tra Doanh nghiep su dung hinh thuc tham gia BHXH cho nguoi lao dong voi muc luong bang luong toi thieu hoac thap hon muc luong thuc te ma ho tra cho nguoi lao dong Doanh nghiep khong thuc hien nang bac luong thuong xuyen cho nguoi lao dong theo quy dinh ma tang cac khoan chi tra khac ngoai luong de giam chi phi dong BHXH Theo quy dinh, doanh nghiep cham nop BHXH qua thoi han quy dinh thi phai nop lai cham dong cho co quan BHXH Tuy nhien, lai suat thap hon lai vay ngan hang nen doanh nghiep co tinh trich nop BHXH cham Ho van thu 5% tien luong cua nguoi lao dong trich tu luong hang thang de nop BHXH nhung lai chiem dung nguon von de su dung vao san xuat kinh doanh, chap nhan nop lai cham dong BHXH Cac doanh nghiep thuoc linh vuc thuy san, may mac thuong su dung nhieu lao dong nhung lai khong on dinh, dung lao dong co thoi han, lao dong thoi vu de ne nop BHXH cho lao dong moi vao lam viec PHU• LUC 2: • Tinh hinh ng dong BHXH cac khu vuc kinh te cua Ha Noi giai doan 2005-2009 Bang PL 2.1: Tinh hinh ng dong khdi doanh nghiep Nha niroc Nam X Don vi• Chi tieu \ r doanh So DN tham gia nghiep So lao dong nguo'i tham gia So tien phai trieu d dong 2005 2006 2007 2008 2009 1337 1161 1095 1137 1152 220.270 189.545 172.154 173.253 171.066 529.076 526.772 600.570 633.508 781.260 So tien da dong trieu d 490.172 466.860 538.995 535.357 706.975 So tien BHXH trieu d r a na Ty le na BHXH % 38.903 59.912 61.576 98.150 74.285 7,35 11,37 10,25 15,49 9,51 Bang PL 2.2: Tinh hinh ng dong khoi doanh nghiep Ngoai quoc doanh Nam Chi tieu So DN tham gia So lao dong tham gia r > So tien phai dong Don vi 2005 2006 2007 2008 2009 doanh nghiep 4215 6167 8696 11965 14254 nguai 146.987 207.922 260.245 356.574 406.311 trieu d 240.666 458.066 713.207 1.088.827 1.585.203 So tien da dong trieu d 216.983 401.583 635.235 909.080 1.354.864 So tien na BHXH trieu d 23.683 56.483 77.972 179.747 230.339 TylenaBHXH % 9,84 12,33 10,93 16,51 14,53 Bang PL 2.3: Tinh hinh no1 dong BHXH khu vuc DN dau tu nuac ngoai x Nam Chi tieu Dun vi 2005 2006 2007 2008 2009 \ doanh nghiep 1.116 1.240 1.394 1.901 1.895 ngudi 59.768 79.076 94.213 173.481 139.292 trieu d 290.400 413.001 524.420 633.508 961.543 So tien da dong trieu d 279.726 390.838 467.205 569.233 909.188 So tien BHXH trieu d 10.674 22.163 57.215 64.275 52.355 3,68 5,37 10,91 10,15 5,44 So DN tham gia So lao tham gia r \ So tien dong dong phai nor TylenaBHXH % Bang PL 2.4: Tinh hinh no’ dong BHXH khu vuc hanh chinh su nghiep Nam Chi tieu So dan vi Don vi dan vi So lao dong ngudi tham gia So tien phai trieu d dong 2005 2006 2007 2008 2009 2.434 2.485 2.469 4.118 4.220 150.402 155.651 161.055 221.250 230.825 363.023 469.235 577.805 821.777 1.032.489 Sd tien da dong trieu d 357.161 461.435 560.937 805.331 997.798 So tien BHXH trieu d 5.862 7.800 16.869 16.445 34.690 1,61 1,66 2,92 2,00 3,36 na TylenaBHXH % Bang PL 2.5: Tinh hinh na dong BHXH khu vac ngoai cong lap 4am Chi tieu So dan vi Hon vi na 2006 2007 2008 2009 194 228 269 456 528 4.780 5.986 7.088 13.959 14.674 6.772 8.892 12.737 29.098 38.961 6.623 8.595 12.262 27.990 36.743 trieu d 149 297 476 1.109 2.218 % 2,20 3,34 3,73 3,81 5,69 dan vi So lao dong nguai tham gia So tien phai trieu d dong r x So tien da dong trieu d So tien BHXH 2005 TylenaBHXH Bang PL 2.6: Tinh hinh na dong BHXH khu vac xa, phaang Nam Chi tieu So dan vi So lao tham gia So tien dong Dan vi dong phai So tien da dong So tien BHXH Don vi na TylenaBHXH 2005 2007 2006 2009 2008 227 230 232 611 578 nguai 3.504 3.837 4.053 10.903 10.660 trieu d 6.113 8.230 10.366 27.858 31.523 trieu d 5.789 8.103 10.306 26.897 30.637 trieu d 324 126 60 961 886 % 5,31 1,53 0,58 3,45 2,81 Bang PL 2.6: Tinh hinh no’ dong BHXH khu vyc hyp tac xa •Jam Chi tieu So don vi So lao tham gia So tien dong dong phai So tien da dong So tien BHXH nff TylenaBHXH Hon vi 2007 2006 2005 2008 2009 don vi 58 67 85 415 428 nguffi 1.116 1.442 1.712 4.383 4.654 trieu d 1.207 1.958 2.690 8.427 11.443 trieu d 1.163 1.898 2.503 7.585 10.554 trieu d 43 60 188 842 890 3,60 3,06 6,98 9,99 7,77 % DANH MUC TAI LIEU THAM KHAO • • Bao hiem xa hoi Thanh Ha Noi, nam 2005, Bao cao sd 721/BCBHXH 13/9/2005 ve tdng ket nam (2000-2005) thirc hien xa hoi hod cong tac Bao hiem xa hoi Bao hiem xa hoi Thanh Ha Noi, nam 2010, Bao cao so 163/BHXH-BC 02/5/2010 ve tinh hinh quan ly va sir dung quy BHXH nam 2008 va 2009 Bao hiem xa hoi Thanh Ha Noi, nam 2010, Bao cao so 32/BC- BHXH ve tdng ket cong tac nam 2009 va nhiem vu cong tac nam 2010 Bao hiem xa hoi Thanh Ha Noi, nam 2010, Bao cao: Bao hiem xa hoi Thanh phd Ha Noi, 15 nam xay du-ng va phat trien Bao hiem xa hoi Thanh Ha Noi, nam 2010, cong van sd 10/BHXH-KT 06/01/2010, hirang dan thirc hien cong van sd 12002/UBND- LDCSXH 16/12/2009 cua UBND Thanh phd Ha Noi ve xu? ly no? dong BHXH, BHYT, BHTN Bao hiem xa hoi Viet Nam, 2010, Quyet dinh sd 335/QD-BHXH ve viec xu? ly vi pham dong BHXH Bo Lao dong Thuong binh va Xa hoi - Bo Tai chinh - Ngan hang Nha nudc Viet Nam, 2008, Thong tu: lien tich sd 03/2008/TTLT-BLDTBXH-BTC- NHNN ve hirang dan thu tuc buoc trich tien tir tai khoan tien giri cua ngu?ai sir A ' dung lao dong de nop tien Bao hiem xa hoi chira dong, cham dong va tien lai phat sinh Bo Tai chinh, 2002, Thong tu so 85/2002/TT-BTC 26 thang 09 nam 2002 ve huang dan thirc hien Nghi dinh so 69/2002/ND-CP 12/7/2002 A AZ cua Chinh phu ve quan ly va xu ly no ton dong doi vdi doanh nghiep nha nudc Pham Truong Giang, 2010, Hoan thien ca che thu Bao hiem xa hoi a Viet Nam ”, Luan an Tien sy 10 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam, nam 2006, Luat Bao hiem xa hoi 11 So Lao dong - Thuong binh va Xa hoi, Nha xuat ban Thong ke, nam ? > \ r 2001, Bao hiem xa hoi - Nhung dieu can biet 12 Tap chi Bao hiem xa hoi, so 138, thang 9/2009, trang 6, Kinh nghiem thu na dong a Hai Phdng 13 Tap chi Bao hiem xa hoi, so 155, thang 6/2010 14 TS Nguyen Van Dinh, nam 2001, Giao trinh Bao hiem, Nha xuat ban Thong ke 15 http://baoquangnam.com.vn 16 http://thongtinphapluatdansu.wordpress.com 17 http://www.phapluattp.vn 18 http://www.bhxhdongnai.gov.vn 19 http://www.bhxhgl.org.vn 20 http://www.doisongphapluat.com.vn 21 http://www.toquoc.gov.vn 22 http://www6.vnmedia.vn 23 http://www.hanoimoi.com.vn/newsdetail/xa_hoi/3 13458/ha-noi-con- hon-11400-don-vi-no-bao-hiem-xa-hoi.htm 24 http://www.vssc.com.vn/News/2010/5/5/122665.aspx 25 httpV/vneconomy vn/20100811043 749909p0c5/doanh-nghiep-ha-noi- no-dong-bao-hiem-xa-hoi-tren-84-ty-dong.htm
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