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• X X U) A TRVONG DAI HOC KINH TE QUOC DAN NGUYEN HUU THO i DA IHOOKTQD | TT THONG TIN THU VIpN I PH(jNG LUAN AN-TU LIEU ' PHAN TICH TINH HINH THlTC HIEN CHE DO• • • k— BAO HIEM XA HOI HEE1 TRI BAT BUOC • • O VIET NAM • - Chuyen nganh: Kinh fe bao hiem LUAN VAN THAC SY KINH TE • • MS 7/93 NGU'OI HCONG DAN KHOA HOC: PGS TS NGUYEN VAN DINH Ha Noi, Nam 2012 "" If 11 MUC LUC • • MUC Lyc ii LCH CAM DOAN iv DANH MVC TIT VIET TAT v DANH MyC BANG SO LIEU, HINH vi TOM TAT LUAN VAN ix PHAN MO DAU PHAN NQI DUNG ' CHlTONG 1: NHtTNG VAN DE LY LUAN CO BAN VE CHE DQ BAO HIEM XA HOI HlTU TRI 1.1 Che huu tri he thong cac che bao hiem xa hoi 1.1.1 Sir doi va phat trien cua bao hiem xa hoi va che huu tri 1.1.2 Vai tro cua che hiru tri 1.2 Noi dung co ban cua che huu tri 1.2.1 Muc dich cua che hiru tri ’ 1.2.2 Doi tuong tham gia va thu hirong cua che hiru tri 10 1.2.3 Dieu kien hirong tro cap bao hiem xa hoi hiru tri 10 1.2.4 Muc huong va thoi gian hudng tro cap bao hiem xa hoi hiru tri 12 1.3 Quy bao hiem xa hoi huu tri 13 1.3.1 Dac diem quy bao hiem xa hoi huu tri 13 1.3.2 Nguon hinh va sir dung quy bao hiem xa hoi huu tri 14 1.4 Tinh hinh thuc hien che huu tri o mot so nuoc tren the gioi va bai hoc kinh nghiem doi voi Viet Nam 19 1.4.1 Tinh hinh thuc hien che huu tri a mot so nuoc 19 1.4.1.1 Thai Lan 19 1.4.1.2 Trung Quoc 21 1.4.1.3 Hoa Ky 23 1.4.2 Bai hoc kinh nghiem doi voi Viet Nam 27 1.4.2.1 Hoan thien he thong huu tri cor ban, huong tai xay dung he thong huu tri da tru cot 27 1.4.2.2 Thuc hien bao hiem huu tri doi voi nguoi lao dong a nong thon 28 1.4.2.3 Da dang hoa dich vu bao hiem xa hoi huu tri .29 1.4.2.4 Hien dai hoa quan ly bao hiem xa hoi 30 CHlTONG 2: TINH HINH THlTC HIEN CHE DO BAO HIEM HUTJ TRI BAT BUOCdVIET NAM 31 2.1 Chinh sach Bao hiem xa hoi huu tri bat buoc o Viet Nam 31 2.1.1 Khai quat ve chinh sach bao hiem xa hoi o Viet Nam 31 Ill 2.1.1.1 Doi tuong ap dung 31 2.1.1.2 Cac che bao hiem xa hoi bat buoc 33 2.1.1.3 Quy bao hiem xa hoi 34 2.1.2 Che bao hiem xa hoi huu tri bat buoc or Viet Nam 36 2.1.2.1 Doi tuong tham gia che huu tri 36 2.1.2.2 Muc dong vao quy bao hiem xa hoi huu tri bat buoc 36 2.1.2.3 Dieu kien huong che huu tri 37 2.1.2.4 Mure huong che bao hiem xa hoi huu tri bat buoc 38 2.2 Phan tich thuc trang trien khai che huu tri bat buoc Viet Nam 40 2.2.1 Doi tuong tham gia va thu huong che bao hiem xa hoi huu tri bat buoc 40 2.2.2 Tinh hinh thu quy bao hiem xa hoi huu tri bat buoc 46 2.2.3 Tinh hinh chi quy bao hiem xa hoi huu tri bat buoc 49 2.2.4 Can doi thu - chi quy huu tri bao hiem xa hoi huu tri bat buoc o Viet Nam 52 2.3 Danh gia ve tinh hinh thuc hien che huu tri o Viet Nam (2006 - 2011) 54 2.3.1 Ket qua dat duoc 55 2.3.2 Nhung van de han che va nguyen nhan 56 CHlTONG 3: MQT SO Y KIEN DE XUAT VE TINH HINH THUC HIEN CHE DQ BAO HIEM XA HQI HU*U TRI BAT BUOC VIET NAM 62 3.1 Dinh huong phat trien bao hiem xa hoi va che huu tri den nam 2020 62 3.1.1 Hoan thien phap luat ve bao hiem xa hoi 63 3.1.2 Mo rong doi tuong tham gia bao hiem xa hoi 64 3.1.3 Tang tuoi nghi huu trung binh 65 3.2 Mot so y kien de xuat de hoan thien che bao hiem huu tri 66 3.2.1 Tiep tuc hoan thien che do, chinh sach bao hiem xa hoi huu tri bat buoc lam co so cho viec thuc hien tot che 67 3.2.2 Quan ly chat che doi tuong dang nghi huong che bao hiem xa hoi huu tri bat buoc 68 3.2.3 Hoan thien co che thu - chi bao hiem xa hoi 70 3.3.4 Tang cuong kiem tra giam sat doi voi nguoi su dung lao dong 71 3.3.5 Tang cuong cong tac tuyen truyen ve bao hiem xa hoi den cac tang lop nhan dan 71 3.3.6 Giai quyet triet de tinh trang no dong 72 3.2.7 Nang cao chat luong doi ngu can bo thuc hien chinh sach bao hiem xa hoi 73 PHAN KET LUAN 75 DANH MVC TAI LIEU THAM KHAO 76 iv CONG HOA XA HQI CHU NGHIA VIET NAM Doc lap - Tir - Hanh phuc LCH CAM DOAN Ho va ten tac gia Nguyen Huu Tho Sinhngay : 08/04/1987 Ma hoc vien : CH190216 De tai Luan van Phan tich tinh hinh thuc hien che bao hiem xa hoi huu tri bat buoc o Viet Nam Luan van tren la ket qua nghien cuu doc lap cua rieng toi, tren co so phan tich danh gia tinh hinh tu co so so lieu duqc su cho phep cua Bao hiem xa hoi Viet Nam va Bo Lao dong - Thuong binh va Xa hoi Cac noi dung duqc trich dan luan van co nguon goc ro rang va co chu thich cu the Neu vi pham loi cam doan nay, toi xin chiu hoan toan trach nhiem theo quy dinh cua Truong Dai hoc Kinh te Quoc dan Ha Noi./ Ha Noi, thang 12 nam 2012 Hoc vien Nguyen Hiru Tho V DANH MUC TtT VIET TAT Stt Viet tat Viet day du BHXH Bao hiem xa hoi BNN Benh nghe nghiep DN FDI Doanh nghiep co von dau tu nude ngoai DNNN Doanh nghiep nha nude DN NQD Doanh nghiep ngoai quoc doanh DTCQ Doan the, chinh quyen HCSN Hanh chinh sir nghiep HDLD Hop dong lao dong HTTT Huu tri, tu tuat 10 LLVT Luc luong vu trang 11 NLD Ngudi lao dong 12 NSDLD Ngudi su dung lao dong 13 TNLD Tai nan lao dong vi DANH MUC BANG SO LIEU, HINH Danh muc Bang Bang Trang Bang 1.1 Tinh hinh thuc hien cac che BHXH d cac nude tren the gidi Bang 1.2 Dieu kien quy dinh trg cap huu tri d mot so nude tren the gidi 11 Bang 1.3 Muc dong BHXH cua cac quoc gia thuoc khdi OECD (1999) 17 Bang 1.4 He thong huu tri d Thai Lan 20 Bang 1.5 He thong bao hiem xa hoi tai My 24 Bang 2.1 Muc dong vao quy bao hiem xa hoi d Viet Nam 34 Bang 2.2 Muc dong vao Quy huu tri va tu tuat 36 Bang 2.3 So doi tuomg tham gia bao hiem xa hoi bat buoc d Viet Nam (2006-2011) 40 Bang 2.4 So lao dong tham gia bao hiem xa hoi bat buoc theo phan kinh te (2006 - 2011) 42 Bang 2.5 Tinh hinh thu quy bao hiem xa hoi va Quy huu tri va tu tuat d Viet Nam (2006-2011) 44 Bang 2.6 Tinh hinh ng dong cua cac don vi su dung lao dong (2006 2011) 46 Bang 2.7 So ngudi hudng luong huu (2006 - 2011) 47 Bang 2.8 So ngudi hudng trg cap che huu tri tu NSNN va tu quy BHXH d Viet Nam (2006 -2011) 48 Bang 2.9 Quy mo chi tra che huu tri (2006 - 2011) 50 Bang 2.10 Tinh hinh chi tra luong huu cho cac doi tugng hudng luong huu hang thang, mot Jan va BHXH mot lan d Viet Nam (2006 - 2010) Bang 2.11: Luong huu binh quan cua NLD dugc chi tra tu quy BHXH 51 Bang 2.12: Can doi thu chi quy huu tri va tu tuat 2007 - 2011 53 vii Danh muc hinh Hinh Trang Hinh 1.1 Ty le tham gia cac quy huru tri cong ty 26 Hinh 2.1: Ty le so nguoi dong bao hiem xa hoi tren mot nguoi huong luong huu giai doan 1996 - 2011 52 Hinh 2.2 Can doi thu - chi quy bao hiem xa hoi huu tri bat buoc 54 - - " TRUONG DAI HOC KINH TE QUOC DAN NGUYEN HUI THO /K X _ A F ~ , X PHAN TICH TINH HINH THUC HIEN CHE DOã ã ã ~ ~ ~ ô _ r z, BAO HIEM XA HOI HUU TRI BAT BUOC • ” O VIET NAM Chuyen nganh: Kinh te bao hiem TOM TAT LOAN VAN THAC SY • • Ha Noi, Nam 2012 ■ — ■■ ■—gjf ; i ix TOM TAT LUAN VAN LOfl MO DAU BHXH la mot chinh sach Ion he thong an sinh xa hoi cua moi quoc gia, mang no la ban chat nhan van sau sac vi cuoc song an lanh hanh phuc cua moi vien xa hoi Cac che BHXH deu nham muc dich dam bao doi song cho ngudi lao dong ho tarn tarn thdi hoac vinh vien mat nguon thu nhap So Iuong va noi dung cac che BHXH duoc xay dung va thuc hien phu thuoc vao muc tieu, quy dinh va tinh hinh thuc te cua moi nude r r f r Trong he thong cac che BHXH thi che huu tri dune coi la che quan nhat vi no nham bao dam quyen lpi cho ngudi lao dong het tuoi tuoi lao dong Cd the noi rang gan 100% ngudi lao dong cua cac nude deu cd nhu cau tham Viet Nam, che huu tri da dune Dang va Nha nude quan tarn va coi tir lau, nd khong chi cd y nghia ve mat kinh te ma cd y nghia chinh tri xa hoi sau sac Qua hon 50 nam thuc hien, che huu tri da duoc sua doi nhieu lan va cang hoan thien phu hop vdi tinh hinh dat nude Che huu tri cung vdi cac che khac he thong cac che BHXH da gop phan quan trong viec dn dinh doi song cua ngudi lao dong giup ho yen tarn lam viec tao thu nhap cho ban than, gia dinh va xa hoi, tu dam bao cho an sinh xa hoi, thuc day su phat trien kinh te cua dat nude Theo xu hudng gia hoa dan so thi d nude ta hien so ngudi cao tuoi noi chung va ngudi lao dong tuoi nghi huu noi rieng cang tang, vi the yeu > t r r r cau dat la to chuc thuc hien che tro cap huu tri nhu the nao de dat hieu qua cao nhat, dong thdi phu hop vdi dieu kien dat nude thdi ky doi mdi La hoc vien cao hoc Khoa 19 cua Trudng Dai hoc Kinh te quoc dan, chuyen X trinh cong tac tai Vu Bao hiem xa hoi, Bo Lao dong - Thuang binh va Xa hoi, hoc vien quyet dinh de tai de nghien cuu Noi dung chu yeu cua de tai gom chuang: Chuang 1: Nhung van de ly luan ca ban ve che bao hiem xa hoi huu tri Chuang 2: Tinh hinh thuc hien che bao hiem xa hoi huu tri bat buoc d Viet Nam Chuang 3: Mot so y kien de xuat ve tinh hinh thuc hien che bao hi£m xa hoi huu tri bat buoc d Viet Nam Chtroug 1: Nhirng van de ly luan ca ban ve che bao hiem xa hoi huu tri Chuang tom luge su ddi va phat trien cua BHXH tren the gidi cung r r r nhu che BHXH huu tri bat buoc d Viet Nam, noi dung ca ban cua che huu tri r r va mot so kinh nghiem quoc te, bai hoc doi vdi Viet Nam r r BHXH xuat hien dau tien d Due BHXH hien dai dugc thuc hien tren ca sd mo hinh BHXH cua Due va da lan dan chau Au, sau sang cac nude My Latin, roi den Bac My va Canada vao nhung nam 30 cua the ky XX Sau chien tranh the gidi thu hai, BHXH da dugc bien sang cac nude vua gianh dugc doc lap d Chau a, Chau Phi va vung Caribe, theo dieu kien KTXH cua moi nude Den nay, BHXH da phat trien khong ngung va rat da dang mang nhung dac trung cua tung nude hoac tung khu vuc O Viet Nam, BHXH xuat hien vao nhung nam 1930, bao ve cho cac doi tugng lam viec chinh quyen thuc dan Phap, chinh phu thuc dan chu cap Tdi nhung nam 1995, can cu vao viec the che hoa cac chu truang, quan diem cua Dang va Nha nude dugc ghi nhan cac van kien cua cac ky Dai hoi Dang, cac quy dinh cua Bo luat Lao dong lien quan tdi BHXH, Chinh phu, Bo Lao dong- Thuang binh va Xa hoi va lien Bo ban hanh nhieu Nghi dinh, Quyet dinh, Thong tu hudng dan thuc hien chinh sach che BHXH Trong do, cd van ban phap luat chu dao la Nghi dinh so 12/CP 26/01/1995 cua Chinh phu ve viec ban hanh 63 bo, cong churc khdi khu vuc doanh nghiep, don vi su nghiep Muc tieu den nam 2020, Quy huu tri bo sung dugc trien khai thuc hien tren pham vi ca nude; bo may, to chuc BHXH dugc ddi mdi toan dien 3.1.1 Hoan thien phap luat ve bao hiem xa hoi Phap luat ve BHXH can phai dam bao tinh minh bach, cong bang, khong nham lan vdi cac chinh sach nguai va xa hoi khac Can hoan thien, bo sung he thdng van ban dudi Luat phu hgp vdi cac dieu khoan, cac quy dinh cua Luat lao dong, Luat Bao hiem xa hoi va cac van ban phap luat khac co lien quan, de tao hanh lang phap ly vung chac, ro rang cho cong tac thu BHXH va chi tra,trg cap BHXH huu tri dugc chinh xac, day du va kip thdi Luat Bao hiem xa hoi la van ban, co tinh phap ly rat cao nen can the che hoa dugc cac quan diem, dinh hudng ve BHXH,cung nhu khong bi dan xen vdi cac che khac; phat hien nhung bat cap, qua trinh trien khai thuc hien thi can nhanh chong ban hanh cac van ban bo sung, sua ddi va hudng dan thuc hien BHXH Viet Nam can tang cudng kiem tra han nua, thdng nhat quan ly viec cap phat sd BHXH cho ngudi lao dong Can nang cao muc xu phat cac vi pham phap luat ve BHXH de,nguai su dung lao dong va ngudi lao dong co y thuc, co trach nhiem dong BHXH; tranh lam r a r r anh hudng den quyen lgi hudng cua ngudi lao dong Kien quyet xu ly ddi, vdi nhung ddi tugng cd tinh vi pham phap luat; ca quan BHXH can phoi hgp,vdi cac ban, nganh lien quan de kiem tra, giam sat yeu cau dan vi thuc hien dung,quy dinh 64 Dan vi dong khong dung, khong du thi yeu cau phai nop dung, nop du,theo quy dinh Dan vi cham dong thi tinh lai cham dong theo quy dinh Dan vi co tinh, khong thurc hien quy dinh thi can lap ho so va chuyen den tda an kinh te de xur ly Trong thoi gian tai, cung vdi viec hoan thien he thong phap luat, Chinh phu can nghien cuu de cap ma so An ninh nhat cho timg ca nhan, nham tiet kiem chi phi xa hoi va tao dieu kien tot han viec phuc vu nhu cau nhan dan, tham gia BHXH 3.1.2 Mff rong ddi tuong tham gia bao hiem xa hoi Ma rong doi tuong tham gia BHXH,luon duoc xac dinh la nhiem vu tam, thudng xuyen va lau dai cua nganh BHXH Day la nhan to true tiep tac dong r \ r r > den nguon thu cua quy BHXH Neu so thu, hang nam khong tang len, nguon thu khong duoc dam bao se anh huong rat lan,den viec can doi quy BHXH, dac biet la che huu tri vdi ddi tuong hudng ldn va,so tien chi tra cung luon chiem ty le tren 80% so vdi tong chi tra cho cac che va, no khong ngimg tang len theo thoi gian Do lam phat cua nen kinh te va ddi, song cua nguoi dan noi chung va nguoi lao ddng, nguoi thu hudng luung huu noi, rieng De md rong ddi tuong tham gia can bo, BHXH d co sd phai bam sat dia ban thuong xuyen Trude het la phai nam bat cac, ddi tuong thuoc dien phai tham gia BHXH bat buoc Co quan BHXH phai phoi ket, hup cung vdi cac co quan huu quan de theo ddi bien dong tang, giam sd luong dun, vi su dung lao dong tren dia ban minh Mot sd doanh nghiep ngoai quoc doanh,co du dieu kien tham gia BHXH nhung khong tham gia BHXH BHXH can phoi,hup chat che vdi cu quan cap giay phep kinh doanh buoc giam doc doanh nghi ep,phai co trach nhiem vdi nguoi lao dong van de tham gia BHXH, kiem tra neu, dun vi nao lam khong tot nghia vu ddng gop BHXH cho nguoi lao dong co the bi, thu hoi giay phep kinh doanh Tang cuung cong tac tuyen truyen, nang cao nhan, thuc ve BHXH cho nguoi lao 65 dong va nguoi su dung lao dong de ho thay rd tarn,quan va vai trd cua nganh BHXH, tir cac doanh nghiep se co y thuc chap, hanh cac quy dinh ve BHXH doi vdi nguoi lao dong hon, han che tinh trang tron tham, gia BHXH Hien ty le tham gia BHXH cac thanh, phan kinh te la khdng ddng deu va ty le tham gia thap, chiem khoang 25% tong, sd lao dong, chua dap ung duoc muc tieu BHXH Viet Nam de Can chu y cong tac, tham gia BHXH d nhung don vi mdi lap, ldn, khu cong nghiep tap, trung va cac doanh nghiep tu nhan Dac biet nhung ngudi lao dong d nong thon, vung sau vung xa nhan thuc han che thi cong tac md rong BHXH gap rat nhieu,kho khan Cac co quan BHXH can co nhung chinh sach dac biet, dua nhung, thdng tin cu the, rd rang va de hieu nhat ddi vdi nhung ddi tuong nay; day manh,cong tac tuyen truyen, tao niem tin noi ngudi lao dong Ngoai ra, BHXH Viet Nam can quan tarn den md rong,BHXH den ngudi nude ngoai lam viec tren lanh tho Viet Nam va cong tac ban,hanh chinh sach va trien khai thuc hien BHXH tu nguyen, lam cho ngudi lao dong ,hieu duqc quyen loi tu chinh sach Luc luong rat ddng dao va luon co nhu cau, duqc bao ve ve gia hay gap rui ro 3.1.3 Tang tuoi nghi huu trung binh 9^9 Tang tuoi nghi huu trung binh co the duqc thuc hien bang,each tang tuoi du dieu kien nghi huu, tang dieu kien ve thdi gian tham gia BHXH,hoac khuyen khich r ngudi lao dong den tuoi nghi huu d lai lam viec hoac lam viec ban, thdi gian va nhan mot phan tro cap huu tri Tuy nhien, tang tuoi nghi huu trung binh, chi thuc su co hieu qua doi vdi nhung nude tao duqc nhieu viec lam cho ngudi,cao tuoi, neu khdng co duqc nhung co hoi ve viec lam thi viec tang tuoi nghi huu,don thuan co the se lam tang chi phi cho he thdng tro giup xa hoi, tro cap tan tat va tro cap that nghiep cung nhu lam tang ty le ddi tuong ngheo kho nhom ngudi, cao tuoi 66 Mot so quoc gia thuc hien viec tang dieu kien ve thui gian tham, gia BHXH dong thdi vdi tang tuoi du dieu kien nghi huu, nhung co mot so nuoc,lai thuc hien tang don thuan thoi gian tham gia BHXH nghi huu hien d nuoc ta vao loai trung binh thap tren the giai Trong do, cac che doi vdi ngudi nghi huu lai quy dinh tuong ddi cao, quy chua duqc dam bao > r r a an toan Neu duqc thuc hien quy dinh se tao tu mdi ve van de huu tri, tao r a , fry dieu kien va khuyen khich ngudi lao dong lam viec sau tuoi huu neu dieu kien cho r r y y r phep va chac chan se duqc su dong tinh cua nhieu lao dong gian tiep, lao dong tri thuc va mot so lao dong nu Ngoai ra, viec giam tuoi ddi cho mot so ddi tuqng la can thiet nhung nen quy dinh pham vi hep han nua Thuc te, khong phai tat ca nhung ngudi lao dong lam viec mdi trudng doc hai, d vung khong thuan lqi hoac lam viec LLVT deu can nghi huu sdm va mudn nghi huu sdm Vi vay, nen bo sung them rang ddi tuqng kha nang tiep tuc lam viec thi quy BHXH khong phai chi tra Ddi tuqng cung van duqc uu dai vi neu nghi huu sdm, ho khong bi tru ty le luong huu nhu nhung lao dong khac Trong tuong lai, su uu dai nen thay bang cac quy dinh dam bao tieu chuan AT - VSLD d muc cao, cai thien dieu kien lao e > r ■> yr dong va dieu kien song de mdi trudng lam viec khong anh hudng nhieu den sue khoe cua ngudi lao dong De thuc hien che huu tri cang tot han nua, luan van tac gia dua mot sd y kien de xuat co noi dung tuong dong nhu la cac giai phap luan van dong gop de hoan thien che bao hiem huu tri 67 r r /a r 3.2.1 Tiep tuc hoan thien che to, chinh sach bao hiem xa tioi hicu tri bat r r buoc lam ca cd cho vine thu'c hinn tot chp • • • • »r • Quoc hoi da co Nghi quyet ve chuong trinh xay dung luat, phap lenh nhiem ky Khoa 13 (2011 - 2016) co Luat sua doi, bo sung mot so dieu cua Luat •> •> r r Bao hiem xa hoi Day la mot thuan lpi co ban de Nha nuoc tiep tuc hoan thien che do, chinh sach BHXH huu tri bat buoc Viec sua doi, bo sung Luat BHXH can phai dupc tien hanh tren co so quan triet cac nguyen tac sau: - Muc huong BHXH dupc tinh tren co' so muc dong, thoi gian dong BHXH va co chia se giua nhung nguoi tham gia BHXH; chinh sach BHXH phu hpp voi tung nhom doi tupng thuc hien - Luong huu dupc dieu chinh tren co so cua chi so gia sinh hoat va tang truong kinh te, tung buoc cai thien doi song cua nguoi ve huu - Viec thuc hien BHXH phai don gian, de dang, thuan tien, bao dam kip thoi va day du quyen lpi cua nguoi tham gia BHXH - Quy BHXH dupc quan ly cong khai, minh bach, dupc su dung dung muc dich, dupc hach toan doc lap theo cac quy phan Rieng ddi voi che huu tri, tu kinh nghiem quoc te va bai hoc cho Viet Nam da dupc tac gia chi Chuong 1, can thiet phai nghien cuu dieu chinh cong thuc tinh luong huu cho phu hpp, cong bang giua cac nhom doi tupng: NLD nam - NLD nu; NLD lam viec khu vuc tu nhan - NLD lam viec khu vuc A A F nha nuoc Dong thoi nghien cu, ban hanh quy dinh nham han che viec nghi huu som, hoac nang dan tuoi nghi huu Ben canh do, nghien cuu, xay dung chinh sach huu tri bo sung, tang cuong them tru cot huu tri moi song song voi che huu tri co ban hien hanh 68 r v •> 3.2.2 Quan ly chat che ddi turtrng dang nghi huong che bao hiem xa hoi hiru tri bat buoc Thuc te thuc hien che BHXH huu tri bat buoc cho thay hien co hon trieu nguoi dang nghi huong luong huu nhung ho so, co so du lieu ve nhom doi tuong hien duoc quan ly rat thu cong, mat nhieu thoi gian ma khdng hieu qua Theo bao cao nhanh cua Bo Lao dong - Thuong binh va Xa hoi va Bao hiem xa hoi Viet Nam qua trinh tra, kiem tra tai mot so dia phuong phat hien nhung doi tuong dang nghi huong luong huu hang thang bi chet nhung khdng co bao cao, co quan BHXH van tiep tuc tra luong huu khoang thdri gian dai sau r r r ■ gay that thoat ldn cho Quy huu tri va tu tuat cung nhu Ngan sach nha nude (ddi vdi nhom ddi tuong nghi huu trudc nam 1995 •> BHXH Viet Nam la co quan thuoc chinh phu,dupe to chuc va quan ly theo he thdng doc tir Trung uong den dia phuong Tuy nhien, cung vdi su phat trien cua thi trudng lao dong da hinh cac dong dich chuyen, lao dong tir khu vuc nong thon cac thi va cac khu cong nghiep tap trung Vi vay, ve to chuc bo may va bien che cua BHXH Viet Nam can dupe tiep tuc nghien, cuu, co the thi diem to chuc theo md hinh vung hoac cum, khdng nhat thiet gan vdi, timg don vi hanh chinh de vira thuan lpi cho viec bo tri, phan cong, dieu dong, luan chuyen can bo he thdng BHXH Viet Nam, vira tiet kiem kinh phi quan ly, va tao dieu kien de •> •> r timg budc to chuc tinh gon, linh hoat, thich ung vdi su thay,ddi cua co che thi trudng ddi song nhan dan 69 - Nganh BHXH khong ngung xay dung mot co che gon nhe, thdng thoang, thuan tien de ngudi lao dong lam viec d moi nganh nghe, moi linh vuc, moi to chuc deu dugc tham gia BHXH - BHXH Viet Nam phai xay dung dugc doi ngu, can bo cong chuc co chuyen mon gidi, co kien thuc nghe nghiep vung vang, co dao, due tot, to chuc cac cong tac \ ■> r r ve thu, chi, quan ly sd sach dat ket qua cao, thuc hien, cong viec chi tra cac che BHXH chu dao, an toan - BHXH Viet Nam nen co mot he thdng can bo,thanh kiem tra hoat dong cua BHXH cac cap de kip thdi phat hien nhung sai pham ve, BHXH de nhanh chong dua cac bien phap giai quyet, xu ly cho phu hgp - Vdi tinh hinh phat trien kinh te, lam phat lam dong, tien mat gia; maddi song cua ngudi dan noi chung cua ngudi lao dong noi rieng,ngay cang dugc nang r \ r \ \ cao doi hoi sd tien chi tra cac che chinh sach BHXH cung, can dugc dieu chinh cho phu hgp Vi vay ma van de dau tir quy BHXH nhan roi,cua BHXH Viet Nam can dugc nghien cuu va day manh thdi gian tdi de,dam bao ddi song cho ngudi lao dong va tranh mat can ddi quy qua thdi gian - Tang cudng quan ly Nha nude ve BHXH bang,each the che hoa dugc dudng ldi, chu truung, chinh sach cua Dang, Nha nude trong, thdi ky moi, lam rd trach nhiem cua ngudi su dung lao dong, ngudi lao dong, va su hd trg cua Nha nude, tung budc thuc hien nguyen tac hudng tren co sd, muc dong, thdi gian dong; tiep tuc gop phan on dinh ddi song cho ngudi thu hudng, BHXH; xac dinh dugc cac mdi quan he BHXH, dac biet la quan he,tai chinh BHXH; tung budc giam dan sir bao cap cua Nha nude va da dang hoa cac,hoat dong cua BHXH De thuc hien dugc de xuat nay, dieu kien tien quyet la quyet tarn cua cac cu quan quan ly nha nude cung nhu cu quan true tiep to chuc thuc hien la Bao hiem xa hoi Viet Nam Cu quan da co nhieu nd luc nham hien dai hoa he thdng cong nghe thdng tin nhung hien gid he thdng phan cung cung nhu phan mem chua hoan 70 thien, chua co co che lien thong tir trung uong den dia phuong nen hieu qua quan ly la khong dang ke Trong thdi gian tdi can thiet co van ban quy pham phap luat (cd the la Thdng tu cua Bo Lao dong - Thuong binh va Xa hoi) hudng dan chi tiet van de hien dai hoa cong nghe thdng tin BHXH noi chung va quan ly ddi tuong hudng huru tri noi rieng Song song vdi viec la tap hop ho so bang giay qua khu, ma hoa vao phan mem va dao tao can bo nganh BHXH van hanh he thdng 3.2.3 Hoan thien • cor che thu - chi bao hiem xa hoi • Noi dung chu yeu cua cong tac thu chi BHXH,Viet Nam hien la van de hoan thien muc thu, chong no dong phi va hoan thien, co che quan ly chi BHXH Trong tinh trang ma quy BHXH van luon du thua, neu, chung ta chi nhin vao sd thuan tuy, bo qua viec xay dung chuong trinh du bao, tinh toan, nhin vao tinh hinh quy tuong lai thi that su chung ta da pham phai mot, sai lam Ion r a r z r Tuy rang, quy BHXH dang sd du tuong ddi ldn, song thuc te bat z a z r nguon tir yeu to sau xa la nhung nam qua BHXH, Viet Nam mdi chu yeu thuc hien cong tac thu, sd ddi tuong tham gia tuong ddi,ldn va cang tang Cong tac chi cua BHXH Viet Nam chi mdi thuc hien vdi,mot sd nho sd ddi tuong nay, sd thuc te van NSNN chi tra qua he,thdng BHXH, nhien thdi gian tdi sd ddi tuong se giam di, sd ddi tuong mdi dang tang len ddng thdi thdi gian hudng ma ho cung dai tuong ung vdi, tuoi tho tang cao Theo tinh toan ma chung ta cu giu nguyen mure thu ty le hudng,nhu hien thi den nam 2030 Viet Nam hoan z > a toan mat kha nang chi tra Nhu vay,phai chang can cd mot su cai thien mdi ve muc ddng va each tinh toan mure hudng, dieu kien hudng van de khdng phai la mdi, nd da duoc cac nha chuyen mon, cac chuyen gia ban luan rat nhieu song van chua dem lai ldi giai thiet thuc Bdi, vi, thuc te muc song cua ngudi dan Viet Nam la r x r t r thap tham chi nhieu ddi tuong,khdng dam tham gia bao hiem xa hoi, neu chung ta nang muc ddng len thi luong,cua ho khdng du dap ung nhu cau tdi thieu cua cuoc 71 r \ > song Nen chang chung ta thuc, hien nang cao mot each dan dan theo tung buoc mot Nhu the van dam bao kha nang, chi tra tam thdicua quy, dong thoi no cung phu hop kha nang cua nguoi tham gia, Ngoai ra, de quy BHXH khong hien tuong no dong cung la mot bien phap cap bach cua BHXH •z r 3.3.4 Tang cuirng kiem tra giam sat ddi veri ngu'iri sir dung lao dong Nhu da phan tich d Chuong 2, nhung han che viec thuc hien che huu tri co nguyen nhan khong nho tu viec khdng tuan thu quy dinh ve BHXH cua NSDLD nhu viec tron dong, no dong dan den tinh trang NLD du dieu kien ve huu khong dupe giai quyet che hay tinh trang true lpi, gia mao ho so Theo bao cao cua Bo Lao dong - Thuong binh va Xa hoi thi so dpt tra, kiem tra hang nam ve linh vuc BHXH la rat han che Doi ngu tra chuyen nganh ve BHXH d trung uong mong Khong co dpi ngu tra chuyen nganh ve BHXH d dia phuong Cong tac tra, kiem tra chua dupc quan tam dung muc dan den quyen lpi huu tri cua NLD khdng dupc bao dam day du Thdi gian tdi, viec sura ddi chinh sach BHXH can nghien cuu bd sung dpi ngu tra chuyen nganh BHXH cho co quan Lao dong - Thuong binh va Xa hoi d trung uong va dia phuong hoac cho phep co quan BHXH Viet Nam dupc quyen tra cac don vi sur dung lao dong 3.3.5 Tang cuirng cong tac tuyen truyen ve bao hiem xa hoi den cac tang lop nhan dan La don vi to chuc thuc hien chinh sach Bao hiem xa hoi, cac co quan BHXH se thay mat Dang va Nha nude bien cac chinh sach lien quan den BHXH den ngudi dan Cong tac truyen thong BHXH la mot cong tac rat quan trong thuc hien BHXH Tuyen truyen de giup ngudi dan noi chung va ngudi lao dong noi rieng hieu biet ve muc dich ma BHXH hudng tdi, qua thay dupc quyen lpi, lpi ich cua minh Nhan thuc dupc dieu se lam cho ddi tupng tham gia BHXH tu y 72 thuc viec tuan thu ve dong gop BHXH, giup md rong doi tuong tham gia Md rong doi tuong tham gia co y nghia quan trong viec can doi quy BHXH thoi gian toi Hien nganh BHXH noi chung chua danh su quan tarn tdi hoat dong Doi vdi nhung chinh sach mdi cd lien quan den cac ddi tuqng thi phai to chuc nhung budi de tuyen truyen, giai thich va hudng dan thuc hien nhung chinh sach de ngudi lao dong hieu va yen tarn vao chinh sach BHXH noi chung, tranh de gay hoang mang, mat long tin vao he thdng BHXH noi chung Va cung qua nhung ddi tuqng da va dang tham gia BHXH cung la mot kenh truyen thdng gian tiep den nhung ngudi dan Trong viec to chuc dua chinh sach, phap luat ve BHXH vao cuoc song, den vdi moi ngudi dan, bao chi khong chi bien, ma qua thuc tien thuc thi phap luat d dia phuong, co sd, bao chi phat hien nhung van de, nhung quy dinh khong phu hop; kien nghi cac co quan tham quyen xem xet, sua ddi, bo sung va hoan thien Vi vay, vai trd cua cong tac tuyen truyen la vo cung quan trong, BHXH Viet Nam cung cac ban nganh chuc nang can phai quan tarn chu hon nua den viec day manh cong tac tuyen truyen bien chinh sach BHXH den vdi NLD, vdi moi tang ldp nhan dan r 3.3.6 Giai quyet triet de tinh trang nor dong Tinh trang tron dong, no dong BHXH dien thudng xuyen nhieu nguyen nhan khac nhu nhan thuc cua NSDLD, NLD han che hoac NSDLD cd tinh chiem dung von tir quy BHXH; co che, che tai xu phat chua nghiem Trong thdi gian tdi, can thiet phai thuc hien nghiem minh cac che tai xu phat, dong thdi kien nghi bo sung quy dinh Bo Luat Hinh su ve hanh vi cua ca nhan NSDLD vi pham phap luat BHXH (tron dong hoac no dong BHXH dan tdi khong cd kha nang dong BHXH vdi sd tien ldn; trich tien dong BHXH cua NLD nhung khong nop cho co quan BHXH, ) 73 r 3.2.7 Nang cao chat huong doi ngu can bo ihhc hien chinh sach bao hiem xa hoi Viet Nam hien nay, nhung ngudi duuc dao tao, chuyen sau ve BHXH chiem ty le nho tong so can bo cua nganh Nhu cau,nguon nhan luc de thuc hien chinh sach BHXH cua nuoc ta van yeu ve chat luung va thieu ve so luung Day la mot thuc te va dong thdi cung la bat cap lon nhat khi, to chuc thuc hien chinh sach BHXH u nuoc ta Mot van de lon dat la phai dao tao va dao tao lai, \ a r r r nguon nhan luc cho nganh BHXH Day la nhu cau cap thiet, vua la truoc mat, vua,la chien luuc lau dai doi voi toan nganh ma chung ta phai nhan thuc duuc boi,canh chung hien Viec giai quyet che cho ngudi lao dong co,duuc thuc hien tot hay khong duuc the hien it nhieu u chat luung phuc vu cua,can bo nhan vien -nganh BHXH La mot bo phan quan trong he thong,cac chinh sach xa hoi cua nuoc ta, BHXH ddi nham dem lai lui ich cho ngudi lao, dong, dam bao cuoc song cho ngudi lao dong khong may gap phai rui ro hoac,nhung su kien bao hiem De dat duuc nhung muc dich thi cong tac phuc vu can, phai duuc chu y, co nhu the quyen lui cua ngudi lao dong moi duuc dam bao Chat luung phuc vu cua can bo nghiep vu nganh the hien u cong tac thu chi, quan ly doi tuung u cac che chinh sach BHXH, giai quyet kip thdi, dung quy dinh Chat luung phuc vu cao tuc la thu chi dung, kip thdi, thu tuc giai quyet nhanh chong, thai phuc vu tan tam, nhiet tinh tao duuc long tin cua cac dun vi va ngudi, lao dong doi voi co quan BHXH De nang cao chat luung phuc vu, BHXH can phai, tao dieu kien cho can bo nghiep vu hoc tap, ren luyen, nang cao trinh do,ve moi mat, nhan thuc va nghiep vu ve BHXH cang duuc nang len de moi,can bo deu co du kha nang dam nhan tot nhiem vu cua minh, dac biet voi tinh,hinh khoi luung cong viec dang khong ngung tang len Khong chi ren luyen ve,nghiep vu, tu ban than cac can bo nghiep vu phai thudng xuyen tu luyen ve dao duc 74 Ngoai ra, cham lo cho doi ngu can bo co so, la cham lo de “cai goc cua moi cong viec” cang ben vung vi vay chinh sach,dai ngo hop ly, kip thoi se la dong luc quan giup can bo co so yen tam cong, tac, cong hien cho su nghiep xay dung va phat trien dat nuoc 75 PHAN KET LUAN Che huu tri noi rieng va che bao hiem xa hoi noi chung da the hien su quan tam cua dang va nha nudc ta doi vdi cuoc song cua ngudi lao dong, che huu tri la mot che het suc nhan van, bao dam tuong tro cho ngudi ngudi lao dong ho khdng du kha nang lao dong va dong thdi the hien su quan tam cua xa hoi doi vdi ngudi cao tuoi gop phan quan trong viec thuc hien chinh sach an sinh xa hoi cua Chinh phu Xuat phat tu nhung boi canh thuc tien doi hoi buc thiet, tac gia luan van da chon de tai ve Luan van da he thong hoa nhung van de ly luan co ban ve che bao hiem xa hoi noi chung va tam vao che huu tri, Phan tich tinh hinh thuc hien che bao hiem xa hoi huu tri bat buoc d Viet Nam thdi gian vua qua, nham phan anh tinh hinh chan thuc nhat, qua luan van chi nhung ket qua dat duoc, dong thdi lam ro nhung van de ton tai va nguyen nhan cua ton tai Tren co co nhung han che tu phan tich d chuong 2, tai chuong luan van da dua nhung de nghi co tac dung nhu giai phap, kien nghi de cai thien tinh hinh thuc hien che huu tri bat buoc Tuy nhien, mot so han che khach quan, luan van da khdng neu bat duoc tinh hinh thuc hien che huu tri nam 2011 va nhung thang dau nam 2011 Dong thdi nhieu van de gai goc ve che huu tri bat buoc luan van chua co dieu kien giai quyet tron ven Day la nhung van de kho, neu co dieu kien va co hoi hoc f t r •> y \ vien se tiep tuc nghien cuu de thau hieu tron ven hon nua ve de tai nay./ 76 DANH MUC TAI LIEU THAM KHAO • • Bao hiem xa hoi Viet Nam (2006), Bao cao tong ket nam 2006, Ha Noi Bao hiem xa hoi Viet Nam (2007), Bao cao tong ket nam 2007, Ha Noi Bao hiem xa hoi Viet Nam (2008), Bao cao tong ket nam 2008, Ha Noi Bao hiem xa hoi Viet Nam (2009), Bao cao tong ket nam 2009, Ha Noi Bao hiem xa hoi Viet Nam (2010), Bao cao tong ket nam 2010, Ha Noi Bao hiem xa hoi Viet Nam (2011), Bao cao tong ket nam 2011, Ha Noi Nguyen Van Dinh (2005), Giao trinh Bao hiem, NXB Thong ke, Ha Noi Nguyen Van Dinh (2008), Giao trinh Quan tri kinh doanh Bao Hiem NXB Dai hoc Kinh te quoc dan, Ha Noi Nguyen Van Dinh (2008), Giao trinh An Sinh Xa Hoi, NXB Dai hoc Kinh te quoc dan, Ha Noi 10 Quoc hoi (2012), Bo luat Lao dong,, Ha Noi 11 Quoc hoi (2006), Luat bao hiem xa hoi, Ha Noi 12 Chinh phu (2006), Nghi Dinh so 152/ND-CP 22/12/2006 Chinh Phu ban hanh hudng dan mot sd dieu cua Luat Bao hiem xa hoi ve bao hiem xa hoi bat buoc, Ha Noi 13 Mac Van Tien (2009), Giao trinh Thdng ke bao hiem, NXB Lao dong Xa ' hoi, Ha Noi 14 Nguyen Tiep (2010), Giao trinh Bao hiem xa hoi, NXB Lao dong - Xa hoi, Ha Noi 15 To chuc Lao dong quoc te (1952), Cdng udc 102 nam 1952 77 16 Pham Vi6t Vuong (2000), Phuongphap luan nghien cru khoa hoc, NXB Dai hoc Quoc gia Ha Noi, Ha Noi 17 Bo Lao dong - Thuong binh va Xa hoi (2010), Bao hiem xa hoi cua cac nuac ASEAN va Thai Binh Duong nam 2008, NXB Lao dong - Xa hoi, Ha Noi 18 Website: http://www.baohiemxahoi.gov.vn http://www.tapchibaohiemxahoi.gov.vn/default.aspx http://www.molisa.gov.vn http://www.ilo.org
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