Vấn đề quản lý thu bảo hiểm xã hội, bảo hiểm y tế bắt buộc tại tỉnh bắc giang

, A X X A TRUONG DAI HOC KINH TE QUOC DAN * * * ■x _ X , NGUYEN TRAN SON DAI HOC KTQD TT THONG TIN THU VIEN PHONG LUAN AN - TV LIEU VAN DE QUAN LY THU BHXH, BHYT BAT BUOC TAI TiNH BAC GIANG • • Chuyen nganh: Kinh te bao hiem LUAN VAN THAC SY KINH TE NGUO’I HUONG DAN KHOA HOC: PGS.TS NGUYEN VAN DINH THS Ha Noi, 201« MUC LUC • • Danh muc bang, bieu, so r Tom tat luan van Ldl NOI DAU Chuong I CO SO LY LUAN VE THU VA QUAN LY THU BHXH, BHYT3 1.1 Khai quat ve BHXH va BHYT 1.1.1 Sir can thiet khach quan va vai tro cua BHXH, BHYT 1.1.1.1 BHXH va BHYT doi song kinh te xa hoi 1.1.1.2 Vai tro cua BHXH, BHYT 1.1.2 Ban chat cua BHXH va BHYT 1.1.2.1 Ban chat cua BHXH 1.1.2.2 Ban chat cua BHYT 1.1.3 Nhung noi dung co ban cua BHXH va BHYT 10 1.1.3.1 Noi dung co ban ve BHXH 10 1.1.3.2 Noi dung co ban ve BHYT .14 1.2 Thu va quan ly thu BHXH, BHYT 17 1.2.1 Thu BHXH va BHYT 17 1.2.1.1 Co sb thu 17 1.2.1.2 Phuong thuc thu BHXH-BHYT 20 1.2.1.3 Lap ke hoach thu BHXH-BHYT .21 1.2.1.4 Cac chu the co lien quan den thu BHXH-BHYT 22 1.2.2 Quan ly thu BHXH, BHYT 24 1.2.2.1 Su can thiet khach quan 24 1.2.2.2 Noi dung quan ly thu BHXH, BHYT 26 Chuong II THUC TRANG THU VA QUAN LY THU BHXH, BHYT TINH BAC GIANG 31 2.1 Mot vai net ve BHXH tinh Bac Giang 31 2.2 Thue trang thu BHXH, BHYT bat buoe b tinh Bae Giang 34 2.2.1 Co sb thu BHXH, BHYT 35 2.2.2 Quy trinh thu BHXH, BHYT 40 2.2.3 K6t qua thu BHXH, BHYT 47 2.3 Thue trang quan ly thu BHXH, BHYT b tinh Bae Giang 50 2.3.1 Quan ly doi tuong phai thu 50 2.3.2 Quan ly so tien thu BHXH, BHYT 59 2.3.3 Van de no dong, tron dong BHXH, BHYT b tinh Bae Giang 64 2.3.3.I Van de no dong 64 2.3.3.I Van de tron dong BHXH 73 Chuong III GIAI PHAP HOAN THIEN CONG TAC QUAN LY THU BHXH, BHYT TiNH BAC GIANG 80 3.1 Phuong hubng hoat dong eua BHXH tinh Bae Giang thbi gian tbi 80 3.2 Nhung thuan loi va kho khan quan ly thu BHXH, BHYT b BHXH tinh Bae Giang 83 3.2.1 Thuan loi: 83 3.2.2 Kho khan 84 3.3 Giai phap hoan thien eong tae thu va quan ly thu BHXH, BHYT bat buoe b tinh Bae Giang 87 3.3.1 Quan ly ehat ehe doi tuong tham gia BHXH-BHYT 87 3.3.2 Tang eubng eong tae quan ly thu BHXH va phoi hop vbi eae nganh eo lien quan 88 3.3.3 Tang eubng eong tae kiem tra tai don vi 92 3.3.4 Cai eaeh phuong thue tae nghiep .92 3.3.5 Quan ly doi tuong bat buoe va quy luong trieh nop BHXH-BHYT 93 3.3.6 Don doc thu va quan ly ti6n thu BHXH-BHVI .95 3.4 Kien nnhi 96 KET LUAN 99 DANH MUC TAI LIEU THAM KHAO 101 DANH MUC BANG BIEU, SO DO, BIEU DO So 2.1: TO CHUC BO MAY BHXH TINH BAC GIANG 33 So 2.2 Quy trinh thyc hien thu BHXH, BHYT, BHTN 41 Bang 2.1 Ket qua thu BHXH, BHYT bat buoc o tinh Bac Giang 47 r _ ' Bang 2.2: So don vi tham gia BHXH-BHYT o BHXH tinh Bac Giang 51 Bang 2.3: So lao dong tham gia BHXH-BHYT o BHXH tinh Bac Giang 52 Bang 2.4: So don vi tham gia BHXH-BHYT theo khoi quan ly 53 Bang 2.5: So lao dong tham gia BHXH-BHYT theo khoi quan ly 54 Bang 2.6: Ket qua thu BHXH-BHYT tai BHXH tinh Bac Giang 61 Bi6u dO 2.1 TOng so thu BHXH-BHYT tai BHXH Bac Giang 62 Bang 2.7: Ket qua thu BHXH-BHYT theo khoi quan ly 63 Bang 2.8: Tinh hinh no dong BHXH-BHYT tai BHXH Bac Giang 65 Bieu 2.2: Tinh hinh no dong o BHXH tinh Bac Giang 66 Bang 2.9: So tien no dong tai cac don vi BHXH 68 r Bang 2.10: Tinh hinh no dong tai cac khoi, loai hinh tham gia 69 Bang 2.11: Cac don vi no BHXH-BHYT keo dai 71 Bang 2.12: Ket qua Soat tinh hinh tham gia BHXH 76 TRUING DAI HOC KINH TE QUOC DAN * ** NGUYEN TRAN SON VAN DE QUAN LY THU BHXH, BHYT BAT BUOC TAI TiNH BAC GIANG • • Chuyen nganh: Kinh te bao hiem TOM TAT LUAN VAN THAC s! Ha Noi, 2010 MO DAU Bao hiem xa hoi (BHXH) la mot chinh sach ion cua Hang va Nha nuoc nham on dinh doi song cho ngudi iao dong va gia dinh ho ngudi iao dong gap rui ro: bi om dau, tai nan iao dong, benh nghe nghiep, thai san, het tuoi iao dong, qua ddi _ ' ' De BHXH ton tai va phat huy dupc tac dung cua minh can phai co mot quy BHXH va quy phai hoat dong dung muc dich tuc la co quan BHXH phai thnc hien tot cong tac thu - chi quy BHXH Do la dieu kien tien quyet de A hinh va tang trudng quy, bdi hoat dong thu dam bao nguon tai chinh cho quy tn moi co co sd de chi tra cho cac doi tuong dupe hudng BHXH, r r BHYT Xuat phat tn vai tro quan cua cong tac thu doi voi viec hinh va tang trudng quy, dong thdi qua thuc te thu BHXH, BHYT d tinh Bac r \ r r \ r r \ > Giang rat nhieu van de bat cap, nen toi quyet dinh chon de tai: “Van de quan ly thu BHXH, BHYT bat buoc tai tinh Bac Giang” de nghien cuu Muc dich nghien cuu: nham hoan thien dupc cong tac quan ly thu r r \ r BHXH, BHYT bat buoc tai tinh Bac Giang va de xuat cac giai phap tang cudng cong tac quan ly thu r r Doi tupng va pham vi nghien cuu: Doi tuong tham gia BHXH, BHYT bat buoc bao gom doi tupng cung tham gia BHXH, BHYT bat buoc va doi r a tupng chi tham gia BHYT bat buoc Pham vi nghien cuu cua de tai chi bao gom cac doi tupng cung tham gia BHXH va BHYT bat buoc tai tinh Bac Giang z ~ A Y nghia khoa hoc- va thuc tien cua de tai: nang cao hieu qua cua cong tac thu tai BHXH tinh Bac Giang, dam bao quyen lpi cho ngudi lao dong va ngudi su dung lao dong, phat trien cac chinh sach BHXH va on dinh quy BHXH, quy BHYT Chuong CO SO LY LUAN VE THU VA QUAN LY THU BHXH, BHYT Sa can thiet khach quan va vai tro cua BHXH, BHYT r a \ BHXH la su bao dam thay the hoac bu dap mot phan thu nhap cho r \ ngubi lao dong ho bi mat hoac giam khoan thu nhap tu nghe nghiep, bi r r mat hoac giam kha nang lao dong hoac mat viec lam, thong qua viec hinh va su dung mot quy tai chinh tap trung sir dong gop cua cac ben tham gia bao hiem xa hoi, nham gop phan bao dam an toan dbi song cua ngubi lao dong va gia dinh ho, dong thbi bao dam an toan xa hoi Cuoi the ky XIX, bao hiem y te (BHYT) dbi nham giup db moi gop phan bao dam an toan xa hoi BHXH, BHYT dbi va phat trien da cang khang dinh dupe vai tro cua minh tren nhieu phuong dien khac thuc te cuoc song cung nhu phat trien kinh te - xa hoi A A Ngubi lao dong tham gia BHXH-BHYT la nham bao ve quyen lpi true r a a tiep cho chinh minh, dong thbi gop phan thuc hien trach nhiem cua minh r a doi vbi cong dong va xa hoi Ngubi sur dung lao dong tham gia BHXH-BHYT la de quan tarn, chia se rui ro vbi ngubi lao dong, nhung cung la gian tiep bao ve lpi ich cho chinh co quan, doanh nghiep cua ho A A Nha nubc tham gia BHXH-BHYT nham gop phan bao ve, on dinh cuoc song cho cac vien xa hoi, dam bao cong bang xa hoi, nhung cung la trach nhiem quan ly xa hoi cua Nha nubc Thu va quan ly thu BHXH, BHYT 2.1 Co’ sb thu 2.1.1 Doi twang thu BHXH iii Doi tuong tham gia BHXH la ngudi lao dong va ngudi su dung lao dong Tuy vao dieu kien phat trien kinh te - xa hoi cua moi nude ma doi tuong co the la tat ca hoac mot bo phan nhung ngudi lao dong nao 2.1.2 Doi twang thu BHYT Doi tuong thu BHYT la moi ngudi dan co nhu cau BHYT cho suc khoe cua minh hoac cung co the la ngudi dai dien cho mot tap the, mot don vi, mot co quan dung ky ket hop dong BHYT cho tap the, don vi, co quan 2.1.3 Mwc dong BHXH-BHYT Muc dong cua ngudi lao dong: duoc xac dinh theo ty le phan tram tu tien luong duoc BHXH, BHYT 2.2 Phuong thu’c thu Thu BHXH-BHYT co the phan loai phuong thuc: Thu truc tiep tu ngudi lao dong, thu gian tiep qua he thong thue, thu gian tiep qua dai ly (qua ngudi su dung lao dong) 2.3 Cac chu the co lien quan den thu BHXH-BHYT Cac chu the co lien quan den thu BHXH, BHYT bao gom: co quan BHXH, ngudi su dung lao dong, ngudi lao dong, ngudi dan tham gia BHXH, BHYT, cac to chuc, ca nhan khac co lien quan 2.4 Quan ly thu BHXH, BHYT Thu BHXH-BHYT giup hinh nen quy BHXH, BHYT, quy mo cua quy phu thuoc vao ket qua cua hoat dong thu BHXH-BHYT Thu BHXHBHYT chinh la giup hinh dau vao cua quy BHXH, BHYT la co so cho viec thuc hien hoat dong chi tu quy BHXH, BHYT Quan ly thu BHXH-BHYT la mot hoat dong khong the thieu hoat dong BHXH noi chung, no dam bao cho su tao lap va su dung mot quy tien tap trung va tao nguon tai chinh de co the tien hanh cac hoat dong BHXH Do ma viec dong gop vao BHXH cua cac ben tham gia BHXH-BHYT la su tat yeu hoat dong BHXH 2.5 Noi dung quan ly thu BHXH, BHYT 2.5.1 Quan ly doi tuong phai thu r _ \ Quan ly doi tuong tham gia BHXH-BHYT la mot phan quan trong cong tac thu cua co quan BHXH, dac biet la nguon thu tu ngudi lao dong va ngudi su dung lao dong lam viec cac co quan, don vi, to chuc, doanh nghiep _ A 2.5.2 Quan ly tien luong lam can cu dong BHXH-BHYT r •> Can cu co ban de tien hanh hoat dong thu BHXH-BHYT cua ngudi lao r a •} dong la tien luong thang, doi voi ngudi su dung lao dong la tong quy luong cua nhung ngudi lao dong tham gia BHXH-BHYT cac doanh nghiep to chuc 2.5.3 Quan ly tien thu BHXH-BHYT Quy BHXH, BHYT la quy tai chinh doc lap voi Ngan sach Nha nuoc, r r r duoc quan ly thong nhat theo che tai chinh cua Nha nuoc, quy BHXH, BHYT co the noi la hat nhan cua hoat dong BHXH Do do, can phai quan ly chat che nhung nguon thu cua he thong BHXH, ben canh cung phai tang r r \ cudng quan ly doi voi so tien BHXH, BHYT thu duoc de hinh quy 2.5.4 Phoi hop giua cac bo phan co lien quan quan ly thu BHXH, BHYT Trong he thong thu BHXH, su phoi hop giua cac bo phan, cac chu the co lien quan den thu BHXH-BHYT la het suc quan trong, de quan ly thu co hieu qua thi can co su phoi hop tot giua co quan BHXH voi co quan quan ly Nha nuoc ve BHXH, voi cac bo phan noi bo co quan BHXH, voi ngudi lao dong va ngudi su dung lao dong 89 moi nguoi lao dong, bien qui dinh va nguyen tac cua nganh va nhung qui dinh co lien quan dupe thuc hien day du, dung qui dinh, kip thoi Co quan BHXH cac huyen, tang cuong phoi ket hop voi cac co quan chuc nang tren dia ban nhu: nganh LD-TB-XH, lien doan Lao dong, y /• r e *> Ke hoach dau tu, Thue, Cong an, Thanh tra nha nudc cdng tac kiem tra cac doanh nghiep ve thuc hien Bo luat lao dong, nghia vu doi vdi Nha nudc va trach nhiem dong BHXH-BHYT doi vdi ngudi lao dong Khong ngung md rong ca pham vi, hinh thuc va noi dung thong tin, tuyen truyen neu guong cac doanh nghiep lam tot, phe phan cac doanh nghiep tron dong BHXH Thong tin tuyen truyen phai sat co so, sat ngudi lao dong de chu su dung lao dong va ngudi lao dong hieu dupe che do, chinh sach, chu truong, dudng loi cua Dang va Nha nudc va tu giac tham gia BHXH-BHYT Cac co quan quan ly nha nudc ve Luat lao dong, Luat BHXH, quan ly r y cap phep dau tu, quan ly khu cdng nghiep cung co quan BHXH vao cuoc, buoc chu cac doanh nghiep thuc hien nghiem Luat BHXH, Luat BHYT, kien r r quyet xu ly nghiem nhung don vi co tinh vi pham Luat Doi vdi BHXH tinh, tang cuong phan cap thu cho co so nham tao su chu dong va tang cuong trach nhiem cho BHXH cac huyen, de to chuc thuc hien Luat BHXH va Luat BHYT Cac phong chuc nang BHXH tinh: phong Thu, Ke hoach tai chinh, Che BHXH, Kiem tra, Cdng nghe thong tin, Giam dinh BHYT phai cd su phoi hop chat che, ho tro de thuc hien cdng tac thu BHXH, BHYT bat buoc tren dia ban Doi vdi BHXH cac huyen, pho: thudng xuyen nam tinh hinh hoat dong cua cac loai hinh doanh nghiep, tinh hinh su dung lao dong, so lao dong thuoc dien tham gia BHXH, BHYT bat buoc cac doanh nghiep tren tung dia ban xa, phuong, thi tran de don doc cac don vi tham gia BHXH, BHYT r r bat buoc cho ngudi lao dong theo quy dinh cua phap luat Phoi hop thudng 90 xuyen, chat che vdi cac ban nganh quan ly nha nubc ve Luat lao dong, Luat BHXH, Luat BHYT tren dia ban de xu ly nghiem nhung don vi co tinh vi pham luat Trong nam 2009, vdi chu truong tiep tuc md rong ngudi tham gia khu vuc ngoai quoc doanh cong tac thu BHXH, BHYT bat buoc, tu cac thang dau nam 2010, BHXH tinh Bac Giang da chu dong cung Sd, nganh cua la Sd Ke hoach dau tu, Sd Lao dong Thuong binh va Xa hoi va Ban quan ly cac khu cong nghiep xay dung ke hoach hoat dong lien nganh nam 2009: r Doi vdi nganh Lao dong Thuong binh va Xa hoi: tap trung cong tac khao sat thuc hien chinh sach lao dong, BHXH dong thdi xay dung hinh thuc phieu trao doi thong tin sau khao sat giua hai nganh tu den quan huyen de dam bao dong bo quan ly nam chac nguon thu va tinh hinh thuc hien chinh sach lao dong va BHXH cac doanh nghiep ngoai quoc doanh Dinh ky hang quy, co quan BHXH quan huyen thong bao tinh hinh thuc hien chinh sach BHXH, danh sach cac don vi vi pham Luat BHXH, cac don vi co hoat dong nhung chua thuc hien nop BHXH Sd Lao dong Thuong binh va Xa hoi thong bao tinh hinh thuc hien hop dong lao dong, danh sach cac don vi dang ky hop dong lao dong quy danh sach don vi kiem tra theo de nghi cua co quan BHXH r r \ r r Doi vdi Sd Ke hoach dau tu: tiep tuc hinh thuc trao doi thong tin nam r r r chac so luong doanh nghiep ngoai quoc doanh dang ky kinh doanh, tinh hinh bien dong cac don vi co von dau tu nudc ngoai de BHXH lam can cu khao sat tinh hinh tham gia BHXH cua cac doanh nghiep tren dia ban quan ly r r Doi vdi Ban Quan ly cac khu cong nghiep: phoi hop kiem tra viec thuc r \ hien chinh sach BHXH va phoi hop tuyen truyen phap Luat BHXH cho ngudi 91 lam cong tac BHXH cac don vi hoat dong cac khu cong nghiepo cac huyen, r r >7 r Doi voi chinh quyen doan the dia phuong: Viec gan ket voi UBND cac quan huyen va phuong xa, giup co quan BHXH co the kip thdi nam bat tinh hinh bien dong cua loai hinh don vi dan doanh von co ban chat manh mun, nho, nhieu nhung khong on dinh Luc luong khao sat thuc hien chinh sach lao dong va BHXH nam 2009 vua qua chu yeu thong qua he thong chinh quyen doan the o cap phudng, xa UBND mot so quan huyen sau khao sat thi diem cua lien nganh Lao dong Thuong binh va Xa Hoi voi BHXH, nhan thay su can thiet cong tac quan ly chinh sach an sinh xa hoi da chi dao cac phong ban cua UBND quan huyen phoi hop voi BHXH quan huyen va cac phudng xa lai Tiep tuc mo rong ke hoach khao sat Ngoai viec tiep tuc phoi hop voi ba co quan quan ly nha nuoc ve cap phep lap don vi va quan ly chinh sach lao dong va tranh thu su chi dao cua chinh quyen dia phuong noi tren, nam 2009 tinh hinh cac van r phong dai dien doanh nhan nuoc ngoai tru dong o cang phat trien manh, BHXH tinh cung da tham gia y kien ve quy che phoi hop voi So Thuong mai nham giup co quan BHXH kip thdi thuc hien chinh sach BHXH voi cac don vi moi lap va phoi hop voi So Thuong mai quan ly viec thuc hien theo quy dinh cua phap luat Viet Nam doi voi cac don vi noi tren Viec phoi hop chat che voi cac co quan quan ly nha nuoc co lien quan X _ r r ' va chinh quyen dia phuong vua giup co quan BHXH nam chac nguon thu, co dieu kien de ho tro cac co quan quan ly nha nuoc thuc hien tot hon nhiem vu quan nha nuoc o dia phuong 92 3.3.3 Tang cuong cong tac kiem tra tai don vi Ngoai viec tham gia doan kiem tra lien nganh cua tinh, BHXH tinh thuc hien quy trinh kiem tra cua nganh: Phong thu va BHXH cac quan huyen r r r r r thuc hien doi chieu thu truc tiep tai cac don vi co dau hieu no xau, keo dai r r r Can cu ket qua doi chieu thu va danh sach vi pham phong thu hoac phong che chinh sach chuyen sang, Phong Kiem tra BHXH tinh thuc hien quyet dinh kiem tra tinh hinh thu chi BHXH cac don vi su dung lao dong co r r r _ t dau hieu vi pham Viec doi chieu, kiem tra cua co quan BHXH tai don vi de r xem xet, phan loai viec chap hanh chinh sach BHXH, BHYT cua don vi Cac r 7 don vi co tinh vi pham Phong Kiem tra lap danh sach chuyen tra lao dong xu phat Cac don vi that su gap kho khan, co quan BHXH chuyen co quan Lao dong Thuong binh va Xa Hoi co y kien xem xet Su chu dong, linh hoat cong tac kiem tra cua nganh da gop phan giam dan ty le no dong cong tac thu Nam 2009, so no dong da giam dudi 0,5 thang luong binh quan De xu ly no dong BHXH, BHXH tinh chi dao trudc het can bo phai di A sau di sat vao don vi de biet duoc tai don vi lai no dong, phai phan tich cu the tung nguyen nhan, phai cung don vi thao go nhung kho khan; neu thuc su khong co kha nang dong BHXH cho ngudi lao dong cac nguyen nhan khach quan, BHXH tinh Bac Giang se bao cao cac nganh, cac cap co tham \ r r r r r quyen xin y kien giai quyet, chi trudng hop co tinh tron tranh mdi tien hanh khdi kien toa theo quy dinh cua phap luat 3.3.4 Cai cach phuong thuc tac nghiep Cong tac quan ly, luu tru, xu ly nghiep vu hoat dong quan ly doi tuong tham gia BHXH la mot nhiem vu het suc quan trong, la co sd de giai z quyet moi chinh sach, che cho ngudi lao dong ngudi lao dong co du r dieu kien va yeu cau duoc hudng cac che BHXH theo Luat dinh Chinh vi 93 the cong viec quan ly ddi hoi phai cap nhat liru tru mot khdi luong ldn co sd du lieu mot khoang thdi gian dai cua don vi su dung lao dong va ngudi x r x r x lao dong, cung cap day du thong tin can thiet ve cong tac thu, nop BHXHr r BHYT va giai quyet che chinh sach Ben canh Luat BHXH cd hieu lire thi hanh tir 01/01/2007 vdi nhieu r x thay ddi co ban vay can nhanh chong cai tien phuong thuc quan ly thu X bang cong nghe thong tin de dam bao thuc hien dung quy dinh cua Luat BHXH Nhan thuc duoc su can thiet nay, BHXH Viet Nam da tap trung vao nghien cuu, xay dung chuong trinh phan mem quan ly thu (phan mem SMS) Hien tai chuong trinh da dupc BHXH Viet Nam nghiem thu va dira vao r r r thuc hien thong nhat toan quoc tir thang nam 2008 Nam 2009, BHXH tinh Bac Giang lap trang Web cung cap kip thdi van ban phap luat BHXH, tra loi cau hoi, thac mac cua don vi sir dung lao dong, ngudi lao dong va ngoai ve thu tuc, chinh sach BHXH tren web site, dap ung kip thdi yeu cau nam bat thong tin chinh sach • • A A ' mdi cua xa hoi, gop phan tuyen truyen, md rong doi tupng tham gia BHXH- BHYT 3.3.5 Quan ly doi tuong bat buoc va quy luong trich nop BHXH-BHYT Quan ly ddi tupng tham gia BHXH-BHYT la mot nhung noi dung quan cua cong tac quan ly thu BHXH-BHYT Trong dieu kien kinh te phat trien chua cao, co doanh nghiep lam an kem hieu qua, nhan thuc cua dpi ngu can bo quan ly tai cac doanh nghiep han che, ngudi lao dong khong cd viec lam thudng xuyen, cong tac quan ly lao dong chua dupc r x r r quan tarn dung muc thi van de quan ly ddi tupng thuoc dien bat buoc tham X XX gia BHXH cang can dupc quan tarn Dong thdi can quan ly quy luong trich X nop BHXH-BHYT Dieu dupc thuc hien qua cac giai phap sau: 94 Tang cuong cong tac phan cong can bo chuyen quan true tiep ddi voi r r cac don vi su dung lao dong, nam chac tinh hinh quan ly lao dong tai cac don vi, tinh hinh bien dong lao dong, bien dong quy luong, nam bat thdi han va thdi diem nang luong cua tung ngudi lao dong de quan ly tot quy luong trich nop BHXH-BHYT Day manh cac bien phap nghiep vu quan ly ddi tuong tham gia BHXH- BHYT, tien luong lam can cu dong BHXH-BHYT cua tung ngudi lao dong tai cac thdi diem dau va cuoi nam tai chinh Hang nam, ngudi su dung lao dong lap danh sach lao dong va quy luong trich nop BHXH-BHYT theo quy dinh Tang cuong cong tac tuyen truyen che chinh sach BHXH cho chu su dung lao dong va ngudi lao dong Can dua vao to chuc cong doan tai cac don vi su dung lao dong de lam tot cong tac nay, tren co sd tao sue ep ddi vdi chu sur dung lao dong Kinh nghiem cho thay d nhung don vi co to chuc r r cong doan manh va lam tot cong tac se thuc hien tot viec dang ky tham gia BHXH-BHYT cho ngudi lao dong Ben canh can cong khai hoa cac khoan dong gop vao quy BHXH, BHYT ket hop tuyen truyen cho ngudi lao dong hieu ro loi ich cua viec trich nop BHXH-BHYT dung thdi han va dung y r 99 tien luong thuc te, dinh ky hang nam ngudi lao dong phai dupe kiem tra sd BHXH de ghi nhan dong gop cua ban than thdi gian qua r / Phoi hop vdi tra lao dong, lien doan lao dong cac cap to chuc kiem tra viec thuc hien Bo Luat lao dong tai cac don vi su dung lao dong r r r Thuc hien viec xu ly nghiem minh ddi vdi cac chu sur dung lao dong cd y tron y tranh viec khai bao day du sd luong lao dong va quy luong Trong cong tac a xu ly can phan dinh ro trach nhiem cua tung ngudi va nghiem khac xu ly theo a r luat dinh doi vdi chu su dung lao dong Ddi vdi doanh nghiep ngoai quoc doanh can xem xet xu ly tren goc giay phep kinh doanh cua cac doanh 95 nghiep Viec xu ly kip thdi, nghiem tuc la bien phap huu hieu de bao ve y quyen loi cua ngudi lao dong r Co cac chuong trinh phoi hop thuc hien chinh sach BHXH vdi cac co quan quan ly lao dong tren dia ban: Ban to chuc chinh quyen, Sd Lao dong Thuong binh va Xa hoi, cac co quan noi chinh, co quan doan the, cac co quan quan ly va cap phep kinh doanh nhu Sd Ke hoach Dau tu de nam bat thong tin y z ve lao dong va quy luong, tinh hinh bien dong lao dong va quy luong tai cac don vi su dung lao dong 3.3.6 Don doc thu va quan ly tien thu BHXH-BHYT z z Cong tac quan ly ddi tuong thuoc dien bat buoc tham gia BHXHBHYT va quy luong trich nop BHXH-BHYT la nen tang de day manh cac bien phap don doc thuc hien trich nop BHXH-BHYT va quan ly tien thu BHXH-BHYT Tren co sd quan ly chat che doi tupng thuoc dien bat buoc tham gia BHXH-BHYT va quy luong trich nop BHXH-BHYT can day manh cac bien phap don doc thuc hien trich nop BHXH-BHYT va quan ly tien thu BHXHBHYT: z z Tang cudng cong tac phan cong can bo chuyen quan true tiep doi vdi cac don vi su dung lao dong, thudng xuyen bam sat cac don vi sur dung lao dong de don doc tien thuc hien nop BHXH-BHYT z Dinh ky hang quy tien hanh thong bao no BHXH d cac don vi su dung lao dong co so tien no BHXH ldn cho Giam doc, chu tich cong doan co sd, co quan nha nudc cd tham quyen, dong thdi bao cao vdi co quan chu quan cap tren va Dang uy cap tren Tren co sd lam ro chinh sach BHXH, BHYT la chinh sach ldn cua Dang va nha nuoc, do phai dupc xem la mot chi tieu quan trong viec danh gia ket qua thuc hien nhiem vu chinh tri d mdi don vi va mdi co sd Dang 96 Coi viec thuc hien chinh sach BHXH, BHYT la cong tac cua moi r r y nganh, moi cap, dac biet tranh thu su quan tam cua cac cap chinh quyen, coi day la cong tac thudng xuyen cua cac cap chinh quyen Kinh nghiem cho thay don vi su dung lao dong nao quan tam va coi cong tac thuc hien chinh sach BHXH, BHYT thi noi thuc hien viec trich nop BHXH-BHYT day du A Tang cudng viec quan ly tien thu BHXH-BHYT, dam bao thu theo dung quy dinh cua Nha nudc Tien thu duoc den dau, chuyen ve quy BHXH Viet Nam den do, khong de khe dong tien tai cac cap co so 3.4 Kien nghi De cong tac thu BHXH, BHYT dat hieu qua hon, va nhung giai phap tren duoc thuc hien, chung toi co nhung kien nghi nhu sau: A Quy dinh ve xu phat cham nop BHXH: r a BHXH Viet Nam can xem xet lai muc xu ly va co che xu ly vi pham Luat BHXH: Cac hanh vi vi pham phap luat lao dong dan den vi pham Luat BHXH van tiep tuc dien chu yeu muc xu ly nhu hien la qua nhe, khong du suc ran de; hanh vi vi pham tron dong BHXH chu yeu o cac don vi a< r ldn nhung muc phat toi da khong qua 20 trieu dong la qua it Co che xu ly vi pham nhu hien khong kip thoi Co quan BHXH nam chac tinh hinh thu 9 A nop BHXH cua don vi nhung khong co tham quyen xu phat ma chi co the < kien nghi, cac co quan chuc nang nghien cuu xu phat thi co the don vi da khong ton tai Xu ly nghiem cac hanh vi vi pham luat, de bien phap cuong che manh nhung don vi co tinh vi pham Ve phia chinh phu: Chinh phu ban hanh co che phoi hop tu Bo, Nganh, Trung uong nham hudng dan kip thoi thong nhat cac quy dinh cua Luat BHXH, dac biet la che tien luong lam co so dong, huong cua ngudi lao dong cac don vi 97 rv r X ngoai quoc doanh hudng dan ve quy trinh, thu tuc cu the viec xu ly cac A hanh vi vi pham Luat BHXH va bien phap xu ly triet de nham dam bao tang cuong phap che cua Luat, ke ca tir cac xu ly don gian nhu tinh lai cham nop hay khau tru tai khoan ngan hang Chi dao cac bo, nganh, cac tinh, tang cuong cong tac quan ly nha nudc ve BHXH, BHYT d dia phuong; gan trach nhiem phoi hop cua cac AZ co quan cd lien quan chinh quyen cac cap vdi co quan BHXH viec quan r r a ly ddi tuong bat buoc tu dau lap doanh nghiep va qua trinh su dung lao dong cua doanh nghiep Xue tien viec thiet lap va md rong quan he cua BHXH Viet Nam vdi A BHXH cua cac nudc khac Cong tac nham trao ddi va hoc hoi kinh nghiem cua cac nudc khac giup cho qua trinh hoi nhap vdi he thong bao hiem r r x r r > quoc te ma gan nhat la cac nudc khu vuc Dong Nam A Cac linh vuc ve A BHXH can trao doi nhu: kinh nghiem cua cac nganh, dao tao doi ngu can bo cong nhan vien lam cong tac BHXH, gia nhap cac hiep hoi nham ho tro lan / A r Can xay dung he thong BHXH ddi mdi doc lap va tap trung vdi co cau z r va hoat dong, cac che tro cap phu hop Co che quan li BHXH sdm xay dung he thong to chuc quan li rieng biet va dong bo Nha nudc nen chu va dua BHXH doi vdi ngudi nong thon lao dong san xuat nong nghiep A Quy dinh ve thu nop BHXH: Dua cac dieu khoan qui dinh ve thu nop BHXH-BHYT vao noi dung cua luat doanh nghiep, iuat pha san doanh nghiep Cac dieu khoan qui dinh ro ve thu tu uu tien toan nop BHXH-BHYT he thong cac khoan 98 toan cua doanh nghiep de dam bao giai quyet cac quyen lpi huong BHXH cua ngudi lao dong doanh nghiep BHXH Viet Nam ban hanh hudng dan nghiep vu kip thdi, dong bo theo hudng dan cai each thu tuc hanh chinh va dam bao su on dinh can thiet quan ly bang CNTT r \ Nhtrng giai phap va kien nghi neu tren nham thuc day cong tac thu BHXH tren ca nudc noi chung va tinh Bac Giang noi rieng cung vdi su phat trien cua nganh BHXH cang ldn manh va trd mot nhung to co vi tri quan trong su nghiep an sinh xa hoi 99 KET LUAN BHXH da hinh va phat trien d nudc ta nhieu thap ky qua, xa hoi cang phat trien da dang va phuc tap bao nhieu thi vai tro cua BHXH /■ r a cang quan bay nhieu Trong dieu kien kinh te thi trudng cua nudc ta hien nay, BHXH cd vai tro dac biet quan trong viec dam bao ddi song cho ngudi lao dong, on dinh moi mat cua ddi song kinh te-xa hoi va gop phan r _ vao cdng cuoc xay dung dat nudc giau dep, van minh BHXH da khang dinh a r dupe vai tro khong the thieu he thong cac chinh sach xa hoi cua Nha nudc ta- Nha nudc cua dan, dan va vi dan Quan ly su nghiep BHXH noi chung va quan ly thu BHXH noi rieng da trd cdng viec thudng xuyen cua nganh BHXH Nen kinh te cang phat trien thi nhiem vu cua nganh BHXH cang quan Cung A chinh vi tam quan cua cdng tac thu ma viec quan ly cung nhu thuc hien o A A luon gap nhieu kho khan, phuc tap, nd doi hoi vua phai quan ly bang khoa A hoc, vira phai quan ly bang nghe thuat Nhung han che qua trinh quan ly thu BHXH-BHYT xuat phat tir nhung nguyen nhan khach quan va ca chu quan: nhan thuc han che cua ngudi r a lao dong, y thuc cua chu su dung lao dong, su thieu dong bo cac van ban hudng dan, nang luc han che cua can bo BHXH do BHXH tinh Bac Giang da gap phai khong it kho khan va cho du xuat phat tu nguyen nhan nao thi thdi gian tdi cung can dupe nghien cuu, khac phuc de cdng tac quan ly thu d BHXH tinh Bac Giang noi rieng va tren toan he thong BHXH d Viet A Nam noi chung cang hoan thien hon, dap ung dupe nhu cau, nguyen a r r vong chinh dang cua moi ngudi lao dong nen kinh te quoc dan 100 La mot hoc vien cao hoc cua khoa Bao hiem trudng Dai hoc Kinh t£ > r A quoc dan dong thdi la mot can bo dang cong tac nganh BHXH, toi rat A 7 mong muon Luan van cua minh co the dong gop cho viec phat trien cac chinh sach BHXH va su on dinh quy BHXH, quy BHYT ma cu th6 la viec nang cao hieu qua cua cong tac thu quy BHXH, quy BHYT Xin ch (in cam on! 101 DANH MUC TAI LIEU THAM KHAO • • Bao hiem xa hoi Viet Nam (2007), Mot so van ban quy pham phap luat hudng dan thuc hien chinh sach bao hiem xa hoi, Nxb Nong nghiep, Ha Noi 7 Z Z Bao hiem xa hoi tinh Bac Giang (2006), Bao cao tong ket cong tac nam 2005 va phuong hudng nhiem vu nam 2006, Bac Giang r r Bao hiem xa hoi tinh Bac Giang (2007), Bao cao tong ket cong tac nam , r 2006 va phuong hudng nhiem vu nam 2007, Bac Giang Bao hiem xa hoi tinh Bac Giang (2008), Bao cao tong ket cong tac nam 2007 va phuong hudng nhiem vu nam 2008, Bac Giang ? r r Bao hiem xa hoi tinh Bac Giang (2009), Bao cao tong ket cong tac nam r 2008 va phuong hudng nhiem vu nam 2009, Bac Giang z Bao hiem xa hoi tinh Bac Giang (2010), Bao cao tong ket cong tac nam t r 2009 va phuong hudng nhiem vu nam 2010, Bac Giang Bao hiem xa hoi Viet Nam (2007), Mot so van ban quy pham phap luat va van ban cua nganh hudng dan thuc hien bao hiem xa hoi, bao hiem y r _ r te, Xuong in Tin hoc va ddi song, Ha Noi Bo Lao dong - Thuong binh va Xa hoi (2007), Thong tu 03/2007/TT- BLDTBXH 30/01/2007 Hudng dan thuc hien mot so dieu cua Nghi dinh 152/NH-CP 22/12/2006 cua Chinh phu hudng dan mot r -y ? x r so dieu cua Luat Bao hiem xa hoi ve BHXH bat buoc, Ha Noi Bo y te-Bo tai chinh (2009), Thong tu lien tich 09/2009/TTLT-BYT-BTC 14/08/2009 Hudng dan thuc hien bao hiem y te, Ha Noi 10 Bao hiem xa hoi tinh Bac Giang (2005), Bao cao thu BHXH-BHYT bat buoc nam 2005, Bac Giang 11 Bao hiem xa hoi tinh Bac Giang (2006), Bao cao thu BHXH-BHYT bat buoc nam 2006, Bac Giang 102 12 Bao hiem xa hoi tinh Bac Giang (2007), Bao cao thu BHXH-BHYT bat buoc nam 2007, Bac Giang 13 Bao hiem xa hoi tinh Bac Giang (2008), Bao cao thu BHXH-BHYT bat /■ buoc nam 2008, Bac Giang 14 Bao hiem xa hoi tinh Bac Giang (2009), Bao cao thu BHXH-BHYT bat buoc nam 2009, Bac Giang 15 Bao hiem xa hoi tinh Bac Giang (2008), Bao cao ve to chuc, chi dao thuc hien nhiem vu cua BHXH tinh nam 2008 va mot so van de du bao, kien y \ r nghi su chi dao, dieu hanh cua UBND tinh va de xuat nhung giai phap r •> r chu yeu de thuc hien cong tac cua nganh nam 2009, Bac Giang 16 Bao hiem xa hoi Viet Nam (2007), Quyet dinh 902/QD-BHXH 26/6/2007 Ban hanh quy dinh ve quan ly thu bao hiem xa hoi., bao hiem y te bat buoc, Ha Noi 17 Chinh phu nuoc Cong hoa xa hoi chu nghia Viet Nam (2007), Nghi dinh 152/ND-CP 22/12/2006 cua Chinh phu hudng dan mot so dieu cua Luat Bao hiem xa hoi ve BHXH bat buoc, Ha Noi 18 Do Minh Cuong, Mac Van Tien (1996), Gop phan doi mai va hoan thien chinh sach bao dam xa hoi a nudc ta hien nay, Nxb Chinh tri quoc gia, Ha Noi 19 Mac Van Tien (2009), Giao trinh thong ke bao hiem., Nxb Lao dong Xa hoi, Ha Noi 20 Nguyen Van Dinh (2004), Giao trinh bao hiem, Nxb Thong ke, Ha Noi 21 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam (2006), Luat bao hiem xa hoi, Ha Noi 22 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam (2008), Luat bao •> r hiem y te, Ha Noi 103 23 To chuc Lao dong quoc te (1999), Nhung bien phap va khuyen nghi ca r t r \ ban doi vai phat trien BHXH a Viet Nam, Hoi thao quoc gia ve phat trien BHXH o Viet Nam