B TI CHNH

-----------S: 58/2007/TT-BTC

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
--------------------

H Ni, ngy 12 thng 6 nm 2007 THNG T Hng dn qun l ti chnh i vi Bo him x hi Vit Nam Cn c Quyt nh s 41/2007/Q-TTg ngy 29/3/2007 ca Th tng Chnh ph v qun l ti chnh i vi Bo him x hi Vit Nam; B Ti chnh hng dn thc hin nh sau:
PHN I QUN L KINH PH NGN SCH NH NC CP CHI BO HIM X HI I. Ni dung chi bo him x hi do ngn sch nh nc cp: Ngn sch nh nc m bo kinh ph thc hin cc ch bo him x hi cho ngi ngh hng ch bo him x hi trc ngy 01/1/1995 v tr lng hu cho qun nhn trc tip tham gia khng chin chng M cu nc t ngy 30/4/1975 tr v trc, c 20 nm tr ln phc v qun i phc vin, xut ng, gm: 1. Cc khon chi thng xuyn hng thng: - Lng hu. - Tr cp mt sc lao ng. - Tr cp cng nhn cao su. - Tr cp tai nn lao ng v ngi phc v ngi b tai nn lao ng. - Tr cp bnh ngh nghip v ngi phc v ngi b bnh ngh nghip. - Tr cp tut (nh sut c bn v nui dng). 2. Tr cp mt ln: Mai tng ph, tin tut mt ln. 3. Trang cp dng c phc hi chc nng cho ngi b tai nn lao ng. 4. ng bo him y t cho i tng theo quy nh. 5. L ph chi tr.

6. Chi khc (nu c).

II. Lp, xt duyt d ton, cp pht v quyt ton kinh ph ngn sch nh nc chi bo him x hi:
Vic lp, xt duyt d ton, cp pht v quyt ton kinh ph chi bo him x hi t ngn sch nh nc thc hin theo ng quy nh ca Lut ngn sch nh nc, cc vn bn hng dn Lut v cc quy nh c th sau y:

1. Lp d ton: - D ton chi phi phn nh y ni dung tng khon chi nu ti mc I trn y theo tng loi i tng v mc hng theo quy nh hin hnh, km theo thuyt minh v s lng i tng ang hng, d kin i tng tng, gim v nhu cu chi khc trong nm d ton.
- D ton chi ca Bo him x hi qun, huyn, th x, thnh ph thuc tnh (sau y gi chung l Bo him x hi cp huyn); D ton chi ca Bo him x hi tnh, thnh ph trc thuc trung ng (sau y gi tt l Bo him x hi cp tnh) lp theo hng dn ca Bo him x hi Vit Nam. - D ton chi ca Bo him x hi Vit Nam c tng hp trn c s d ton chi ca Bo him x hi cp tnh, c Hi ng Qun l Bo him x hi Vit Nam thm nh trc khi gi B Ti chnh. B Ti chnh xem xt, tng hp trnh Th tng Chnh ph giao d ton chi cho Bo him x hi Vit Nam. 2. Phn b d ton: - Hng nm, cn c vo d ton chi bo him x hi c cp c thm quyn giao, Bo him x hi Vit Nam thc hin phn b v quyt nh giao d ton chi cho Bo him x hi cp di (phn b vo loi 13, khon 08, nhm mc chi thanh ton c nhn, mc 124) theo quy nh ca Lut ngn sch nh nc v cc vn bn hng dn Lut; m bo tng kinh ph phn b khng vt qu mc kinh ph c cp c thm quyn giao, c th l: - Phn b v thng bo kinh ph cho Bo him x hi cp tnh khng vt so vi tng mc kinh ph Th tng Chnh ph giao cho Bo him x hi Vit Nam. - Phn b v thng bo kinh ph cho Bo him x hi cp huyn khng vt so vi tng mc kinh ph Bo him x hi Vit Nam giao cho Bo him x hi cp tnh.

3. Cp pht kinh ph: - Hng thng, trc ngy 26 ca thng trc, B Ti chnh cp kinh ph chi tr lng lu v tr cp bo him x hi t ngun ngn sch nh nc m bo vo Qu Bo him x hi bt buc Bo him x hi Vit Nam thc hin chi tr lng hu v tr cp Bo him x hi cho i tng. S cp pht ti a bng mc bnh qun mt thng ca s d ton c cp c thm quyn giao. 4. Quyt ton kinh ph:
2

a) Lp v gi bo co quyt ton: - Bo him x hi cc cp lp, gi bo co quyt ton theo ch k ton bo him x hi theo quy nh ca B Ti chnh. - Bo co quyt ton phi c y biu mu v thuyt minh theo quy nh. b) Kim tra, xt duyt v thm nh quyt ton. Thc hin theo quy nh ti Thng t s 01/2007/TT-BTC ngy 2/1/2007 ca B Ti chnh hng dn xt duyt, thm nh v thng bo quyt ton nm i vi cc c quan hnh chnh, n v s nghip, t chc c ngn sch nh nc h tr v ngn sch cc cp, c th: - Bo him x hi cp tnh xt duyt v thng bo xt duyt quyt ton hng nm cho Bo him x hi cp huyn. - Bo him x hi Vit Nam thm nh v thng bo thm nh quyt ton hng nm cho Bo him x hi cp tnh. - B Ti chnh thm nh v thng bo thm nh quyt ton nm ca Bo him x hi Vit Nam.

5. Kinh ph t ngn sch nh nc cp chi bo him x hi phi s dng ng ch , chnh sch v quyt ton y theo quy nh. Sau khi quyt ton nm c duyt nu cn d kinh ph th c chuyn ngun sang nm sau s dng v gim tr vo s cp pht nm sau; trng hp thiu kinh ph th B Ti chnh b tr vo d ton ca nm lin k vi nm duyt quyt ton bo co c quan c thm quyn ph duyt cp b sung cho Bo him x hi Vit Nam.
PHN II QUN L QU BO HIM X HI Qu bo him x hi c qun l thng nht trong h thng Bo him x hi Vit Nam, c thc hin hch ton ring v cn i thu - chi theo tng Qu thnh phn: Qu bo him x hi bt buc, Qu bo him y t bt buc v Qu bo him y t t nguyn. I. Ngun thu cc qu thnh phn:

1. Thu bo him x hi bt buc thc hin theo quy nh ti iu 42, 43, 44, 45 Ngh nh s 152/2006/N-CP ngy 22/12/2006 ca Chnh ph hng dn mt s iu ca Lut Bo him x hi v bo him x hi bt buc. 2. Thu bo him y t bt buc thc hin theo quy nh ti iu 15 Ngh nh s 63/2005/N-CP ngy 16/5/2005 ca Chnh ph v ban hnh iu l bo him y t v vn bn hng dn ca cp c thm quyn.
3. Thu bo him y t t nguyn thc hin theo quy nh ti iu 26 Ngh nh s 63/2005/N-CP ngy 16/5/2005ca Chnh ph v ban hnh iu l bo him y t v vn bn hng dn ca cp c thm quyn.

II. Qun l thu bo him x hi, bo him y t: 1. Cn c quy nh ca nh nc v thu bo him x hi, bo him y t; Bo him x hi Vit Nam xy dng, ban hnh cc quy nh c th v quy trnh v th tc thu np, m bo thu ng, , kp thi v qun l cht ch ngun thu. 2. i vi khon thu bo him y t ca ngi ang hng lng hu, tr cp bo him x hi, c quan Bo him x hi thc hin trch chuyn t Qu bo him x hi bt buc sang Qu bo him y t bt buc. 3. Cc n v s dng lao ng c trch nhim np , np ng thi hn cc khon ng bo him x hi, bo him y t theo quy nh v hng dn ca Bo him x hi Vit Nam. Trng hp chm np t 30 ngy tr ln th ngoi vic b x l theo quy nh ca php lut v x pht vi phm hnh chnh trong lnh vc bo him x hi, bo him y t, n v cn phi np s tin chm np cng vi tin li theo mc li sut ca hot ng u t Qu bo him x hi trong nm. Tr cc n v c Chnh ph, Th tng Chnh ph v c quan c thm quyn cho php tm dng ng theo quy nh ti khon 2 iu 44 ca Ngh nh s 152/2006/N-CP ngy 22/12/2006 ca Chnh ph. Nhng n v khng thc hin theo ng quy nh nu trn, theo yu cu ca c quan c thm quyn, Kho bc nh nc, Ngn hng, t chc tn dng ni n v m ti khon c trch nhim trch tin t ti khon ca n v chuyn v ti khon ca c quan Bo him x hi (s tin chm np, cha np cng vi tin li) m khng cn c s chp nhn ca n v (tr cc n v c Chnh ph, Th tng Chnh ph cho php chm np).

III. S dng Qu bo him x hi 1. Qu bo him x hi bt buc s dng chi tr cho cc i tng c hng cc ch bo him x hi t ngy 01/1/1995 tr i bao gm cc khon:
a. Chi lng hu (thng xuyn v mt ln).

b. Tr cp cho ngi b tai nn lao ng v ngi phc v ngi b tai nn lao ng, trang cp dng c cho ngi b tai nn lao ng. c. Tr cp m au. d. Tr cp thai sn. . Tr cp bnh ngh nghip v ngi phc v ngi b bnh ngh nghip, trang cp dng c cho ngi b bnh ngh nghip. e. Chi dng sc v phc hi sc kho. g. Tin tut (tut mt ln, nh xut c bn v nui dng) v mai tng ph. h. ng bo him y t cho i tng theo quy nh. i. L ph chi tr. k. Chi khen thng ngi s dng lao ng thc hin tt cng tc bo h lao ng, phng nga tai nn lao ng, bnh ngh nghip theo quy nh ti khon 3 iu 46 Ngh nh s 152/2006/N-CP ngy 22/12/2006 ca Chnh ph. l. Cc khon chi khc (nu c). 2. Qu bo him y t bt buc, Qu bo him y t t nguyn dng thanh ton chi ph khm, cha bnh cho nhng ngi c th, phiu khm, cha bnh theo quy nh hin hnh ca Nh nc. Bo him x hi Vit Nam hng dn Bo him x hi cc cp phi hp vi cc c s khm cha bnh thanh, quyt ton chi ph khm, cha bnh v s dng Qu khm, cha bnh theo ng quy nh. IV. Chi qun l b my Bo him x hi Vit Nam 1. Kinh ph chi qun l b my h thng Bo him x hi Vit Nam c trch t tin sinh li ca hot ng u t, tng trng Qu bo him x hi. 2. D ton chi qun l b my Bo him x hi Vit Nam c xy dng trn c s nhim v thu, chi bo him x hi, bo him y t v khung bin ch c Th tng Chnh ph giao tng thi k. Trong , chi thng xuyn trong nh mc c tnh theo ch tiu bin ch v nh mc chi i vi c quan hnh chnh ngnh dc; chi thng xuyn c th tnh trn c s nhim v c giao v mc chi theo quy nh hin hnh. Trc ngy 20/7 hng nm, theo hng dn ca c quan c thm quyn, Bo him x hi Vit Nam lp d ton chi qun l b my (chi tit theo ph lc nh km) trnh Hi ng qun l Bo him x hi cho kin trc khi gi B Ti chnh xem xt tng hp trnh Th tng Chnh ph quyt nh. 3. Trong nm thc hin, trng hp Bo him x hi Vit Nam phn u vt nhim v thu so vi k hoch c Th tng Chnh ph giao (sau khi loi tr cc yu t khch quan nh: Tng thu do iu chnh lng ti thiu, tng thu do iu chnh mc ng ph BHXH, BHYT) c b sung d ton chi m bo nhng nhim v chi qun l b my thc t tng tng ng so vi k hoch c cp c thm quyn giao u nm. Nhng nhim v chi qun l b my tng lin quan trc tip theo i tng qun l tng so k hoch u nm c giao gm: Chi phc v cng tc thu bo him x hi, bo him y t; chi ph in v cp s bo him, th bo him y t; chi vn chuyn, bo v tin; chi 5

h tr hot ng bo him x hi B Quc phng, B Cng an v Ban C yu Chnh ph theo ch quy nh. Bo him x hi Vit Nam xy dng d ton chi qun l b my tng ng mc tng thu gi B Ti chnh thm nh trnh Th tng Chnh ph quyt nh

giao b sung d ton chi cho Bo him x hi Vit Nam.

4. Trong phm vi tng mc kinh ph c giao (k c kinh ph b sung do vt nhim v thu), vn dng nh mc, ch chi tiu ca nh nc, Tng gim c Bo him x hi Vit Nam xy dng quy ch chi tiu ni b ph hp vi hot ng ca ngnh trnh Hi ng qun l Bo him x hi Vit Nam thng qua thc hin thng nht, cng khai trong ton ngnh. 5. Bo him x hi Vit Nam thc hin cc bin php sp xp lao ng, tinh gin bin ch, tit kim chi qun l b my. S kinh ph tit kim c s dng theo quy nh ti khon 4, iu 14 Quyt nh s 41/2007/Q-TTg ngy 29/3/2007 ca Th tng Chnh ph v qun l ti chnh i vi Bo him x hi Vit Nam. 6. Cn c tng mc kinh ph tit kim c, Tng gim c Bo him x hi Vit Nam quyt nh mc b sung tin lng tng thm cho cn b, cng chc, vin chc trong ton ngnh, gn vi kt qu, cht lng hon thnh cng vic, m bo cng bng, hp l; ban hnh quy nh v trch lp v s dng cc Qu: Khen thng, Phc li, D phng n nh thu nhp, Pht trin hot ng s nghip thc hin cng khai, thng nht trong ton ngnh.

V. Hot ng u t Qu bo him x hi.

1. Bo him x hi Vit Nam c s dng tin tm thi nhn ri ca Qu bo him x hi thc hin cc bin php u t, tng trng. 2. Hot ng u t Qu bo him x hi theo quy nh ti khon 2 v 3 iu 11 Quyt nh s 41/2007/Q-TTg ngy 29/3/2007 ca Th tng Chnh ph. 3. Tin sinh li t hot ng u t Qu bo him x hi c s dng nh sau: - Chi qun l b my ca h thng Bo him x hi Vit Nam theo quy nh. - Chi u t xy dng, trang b c s vt cht, pht trin cng ngh thng tin theo d n, n c cp c thm quyn ph duyt v k hoch hng nm do Th tng Chnh ph giao. + Trnh t, th tc trin khai cc d n u t xy dng c bn, d n pht trin cng ngh thng tin thc hin theo quy nh ca Lut xy dng ngy 26/11/2003; Ngh nh s 16/2005/N-CP ngy 7/2/2005 ca Chnh ph v qun l d n u t xy dng cng trnh v Ngh nh s 112/2006/N-CP ngy 29/9/2006 ca Chnh ph v sa i b sung mt s iu ca Ngh nh s 16/2005/N-CP. + Vic lp k hoch, phn b, thm tra phn b v thanh ton vn u t thc hin theo quy nh ti Thng t s 27/2007/TT-BTC ngy 3/4/2007 ca B Ti chnh hng dn v qun l, thanh ton vn u t v vn s nghip c tnh cht u t thuc ngun vn ngn sch nh nc.

- Phn cn li b sung vo Qu bo him x hi theo t l kt d tng ng ca tng Qu thnh phn. 4. Hot ng u t Qu bo him x hi phi c hch ton v bo co theo ng quy nh ti ch hch ton k ton Bo him x hi do B trng B Ti chnh ban hnh. Hng nm, cng vi bo co tnh hnh qun l v s dng Qu bo him x hi bt buc (quy nh ti iu 46 Ngh nh s 152/2006/N-CP ngy 22/12/2006 ca Chnh ph) v Qu bo him y t, Bo him x hi Vit Nam bo co tnh hnh u t Qu bo him x hi, Qu bo him y t, s d Qu bo him x hi, Qu bo him y t; s tin ang u t, s li thu c, s dng tin li v k hoch u t ca nm sau trnh Hi ng qun l BHXH thm nh, gi B Ti chnh xem xt, tng hp trnh Th tng Chnh ph.

VI. Trch nhim ca c quan Bo him x hi cc cp trong vic qun l Qu bo him x hi.
1. Bo him x hi Vit Nam: a) Hng dn c quan Bo him x hi cp di lp d ton, quyt ton thu, chi bo him x hi, bo him y t, chi qun l b my, chi u t xy dng theo ng quy nh hin hnh. b) Hng nm lp d ton thu, chi bo him x hi, bo him y t, chi qun l b my, chi u t xy dng c bn, chi u t tng trng Qu trnh Hi ng qun l Bo him x hi Vit Nam thm nh, gi B Ti chnh xem xt tng hp trnh Th tng Chnh ph. c) Cn c Quyt nh giao d ton ca Th tng Chnh ph, ch , nh mc hin hnh v nhim v ca cc n v, Tng gim c Bo him x hi Vit Nam quyt nh giao d ton thu, chi bo him x hi v mc h tr chi ph qun l cho Bo him x hi B Cng an, Bo him x hi B Quc phng, Bo him x hi Ban C yu Chnh ph; giao d ton thu, chi bo him x hi, bo him y t, chi qun l b my, chi u t xy dng, trang b c s vt cht cho Bo him x hi tnh, thnh ph trc thuc Trung ng m bo ng nguyn tc kinh ph phn b cho Bo him x hi cc ngnh, cc cp khng vt tng mc d ton c duyt. d) Cp pht , kp thi kinh ph theo d ton c duyt cho Bo him x hi cp tnh, bo him x hi B Cng an; bo him x hi B Quc phng v bo him x hi Ban C yu Chnh ph v cc n v d ton cp hai thc hin nhim v. ) Thm nh, thng bo kt qu thm nh quyt ton thu, chi hng nm ca Bo him x hi cp di, tng hp s liu quyt ton xt duyt trnh Hi ng Qun l Bo him x hi Vit Nam thng qua v gi B Ti chnh theo quy nh hin hnh. e) T chc qun l thu bo him x hi, bo him y t, cp v ghi s bo him x hi, phi th bo him y t thng nht trong ton ngnh. g) Kim tra hot ng ca Bo him x hi cp di trn cc mt: - Chp hnh ch thu v chi bo him x hi, bo him y t.

- Thc hin ch thng k, ch k ton v bo co k ton. h) X l nhng vi phm v thu, chi bo him x hi, bo him y t theo quy nh ca Nh nc. i) Hng nm bo co tnh hnh qun l, s dng Qu bo him x hi trnh Hi ng qun l thm nh, gi B Ti chnh xem xt, tng hp trnh Th tng Chnh ph bo co Quc hi. 2. Bo him x hi cp tnh: a) Hng nm lp d ton thu, chi bo him x hi, bo him y t, chi qun l b my, chi u t xy dng c s vt cht gi Bo him x hi Vit Nam. b) n c cc n v ng trn a bn (theo phn cp qun l) thu np bo him x hi, bo him y t y , ng hn. Cp v ghi s bo him x hi cho ngi lao ng v th bo him y t cho cc i tng theo quy nh. c) Cp pht kinh ph theo d ton c duyt cho Bo him x hi cp huyn. d) Xt duyt v thng bo kt qu xt duyt bo co quyt ton qu, nm ca cp huyn v tng hp, lp bo co quyt ton qu, nm gi Bo him x hi Vit Nam. ) Kim tra, gim st thu, chi bo him x hi, bo him y t v x l nhng vi phm v thu, chi bo him x hi, bo him y t trong phm vi a phng theo phn cp ca Bo him x hi Vit Nam. 3. Bo him x hi cp huyn: a) Hng nm lp k hoch thu, chi bo him x hi, bo him y t chi qun l b my gi Bo him x hi cp tnh. b) n c cc n v ng trn a bn (theo phn cp qun l) thu np bo him x hi, bo him y t y , ng hn. Cp v ghi s bo him x hi, th bo him y t cho ngi lao ng v th bo him x hi cho cc i tng theo quy nh. c) Qun l bo him x hi, bo him y t, chi ph qun l, b my theo ng ch quy nh. d) T chc chi tr cho cc i tng hng bo him x hi, bo him y t bo m an ton, y , kp thi. ) Thng xuyn kim tra, gim st vic chi tr bo him x hi ca n v c s, thu hi cc khon chi sai ch v bo co c quan Bo him x hi cp trn. e) Lp bo co quyt ton qu, nm v thu, chi bo him x hi, bo him y t, chi qun l b my gi Bo him x hi cp tnh.

4. Thi gian lp d ton thu chi ca cc cp BHXH quy nh ti im 2 v 3 mc VI nu trn do BHXH Vit Nam quy nh m bo ph hp vi thi gian lp d ton NSNN theo quy nh ca Lut NSNN.
PHN III T CHC THC HIN 1. Thng t ny c hiu lc thi hnh sau 15 ngy, k t ngy ng cng bo; thay th cho cc vn bn sau: - Thng t s 49/2003/TT-BTC ngy 16/5/2003 v hng dn quy ch qun l ti chnh i vi Bo him x hi Vit Nam; - Thng t s 61/2005/TT-BTC ngy 4/8/2005 v hng dn sa i, b sung Thng t s 49/2003/TT-BTC ngy 16/5/2003 ca B Ti chnh hng dn quy ch qun l ti chnh i vi Bo him x hi Vit Nam. Nhng quy nh trc y tri vi ni dung quy nh trong Thng t ny u ht hiu lc thi hnh. 2. Qu m au thai sn; qu tai nn lao ng, bnh ngh nghip cn d trc khi Lut Bo him x hi c hiu lc thi hnh c chuyn tip thc hin chi tr cho ngi tham gia bo him x hi theo quy nh ti Lut Bo him x hi v cc vn bn hng dn Lut. 3. Bo him x hi Vit Nam hng dn Bo him x hi cc cp thc hin ng cc ni dung quy nh Thng t ny. Trong qu trnh thc hin, nu c vng mc ngh phn nh v B Ti chnh xem xt, gii quyt./. Ni nhn: - Ban B th TW ng;
Vn phng Ch tch nc; Vn phng Quc hi; Vn phng Trung ng ng; Vn phng Chnh ph; Vin KSDNTC, To n NDTC; Kim ton Nh nc; Cc B, c quan ngang B; C quan thuc Chnh ph; Cc c quan ng, on th TW; BHXH VN; BHXH cc tnh, thnh ph trc thuc TW; UBND cc tnh, thnh ph trc thuc TW; Cng bo; Cc kim tra vn bn (B T php); Website Chnh ph; Website B Ti chnh; Lu: VT BTC.

KT. B TRNG TH TRNG

( k)

Hong Anh Tun

10

Ph lc D TON CHI QUN L B MY BHXH VIT NAM NM (nh km Thng t s 58/2007/TT-BTC ngy 16 thng 12 nm 2007 ca B Ti chnh)

TT

CH TIU

Thc hin nm 2005

c thc hin nm 2006

D ton nm 2007

A I II 1 2 3 III 1 2 IV 1 2 B Bin ch ton ngnh(ngi)

CC CH TIU D TON

Tng thu BHXH,BHYT ( triu ng) Thu BHXH bt buc: Thu BHYT bt buc Thu BHYT t nguyn: Tng chi bo him x hi ( triu ng) Chi t ngun NSNN cp Chi t ngun qu Tng chi bo him y t ( triu ng) Chi BHYT bt buc Chi BHXH t nguyn NI DUNG CHI QUN L B MY TNG S

11

I 1 1.1 1.2 2 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 II 1 2 3 4

Chi thng xuyn Chi thng xuyn trong nh mc Chi thng xuyn theo nh mc B sung chi thng xuyn ( nu c) Chi thng xuyn c th Chi phc v cng tc thu BHXH, BHYT Chi phc v cng tc chi BHXH, BHYT L ph chuyn tin Chi in v cp s BHXH, th BHYT Chi in n biu mu, chng t bo co Chi tuyn truyn v BHXH, BHYT Chi h tr cho hot ng ca BHXH B Quc phng, B Cng an, Ban C yu Chnh ph Chi hot ng hi ng qun l Chi vn chuyn, bo v tin Cc khon chi khc theo quy nh ca c quan c thm quyn Chi khng thng xuyn Chi o to, o to li Chi nghin cu khoa hc Sa cha ln ti sn c nh Mua sm ti sn, trang b

12

C. THUYT MINH D TON

13