B TI CHNH ------S: 115/2013/TT-BTC

CNG HA X HI CH NGHA VIT NAM c lp - T do - Hnh phc --------------H Ni, ngy 20 thng 08 nm 2013

THNG T
HNG DN BO HIM HU TR V QU HU TR T NGUYN Cn c Lut kinh doanh bo him s 24/2000/QH10 ngy 9/12/2000; Cn c Lut sa i, b sung mt s iu ca Lut kinh doanh bo him s 61/2010/QH12 ngy 24/11/2010; Cn c Ngh nh s 45/2007/N-CP ngy 27/3/2007 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut kinh doanh bo him;

Cn c Ngh nh s 118/2008/N-CP ngy 27/11/2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Theo ngh ca Cc trng Cc Qun l, gim st bo him; B trng B Ti chnh ban hnh Thng t hng dn bo him hu tr v qu hu tr t nguyn, Chng 1. QUY NH CHUNG iu 1. Phm vi iu chnh v i tng p dng 1. Thng t ny hng dn vic trin khai bo him hu tr v qu hu tr t nguyn theo quy nh ti khon 1 iu 1 Lut sa i, b sung mt s iu ca Lut kinh doanh bo him nm 2010. 2. Thng t ny p dng i vi cc doanh nghip bo him nhn th trin khai bo him hu tr (sau y gi tt l doanh nghip bo him) v cc t chc, c nhn c lin quan trn lnh th nc Cng ha x hi ch ngha Vit Nam. iu 2. Bo him hu tr 1. Bo him hu tr l sn phm bo him nhn th do doanh nghip bo him thc hin nhm cung cp thu nhp b sung cho ngi c bo him khi ht tui lao ng. 2. Bo him hu tr bao gm bo him hu tr cho tng c nhn v bo him hu tr cho nhm ngi lao ng. Trng hp bo him hu tr cho nhm ngi lao ng (sau y gi l bo him

hu tr nhm), bn mua bo him l ch s dng lao ng, ngi lao ng s c nhn ton b quyn li ca hp ng bo him sau mt thi hn nht nh theo tha thun gia cc bn v c ghi nhn ti hp ng bo him. 3. Trn c s bn mua bo him ng ph bo him, ngi c bo him bt u nhn quyn li bo him hu tr khi t n tui theo tha thun ti hp ng bo him, nhng khng di 55 (nm mi lm) tui i vi n v 60 (su mi) tui i vi nam. 4. Quyn li bo him c bn bao gm quyn li hu tr nh k v quyn li bo him ri ro. 5. Mi ngi c bo him theo hp ng bo him hu tr c nhn hay hp ng bo him hu tr nhm c mt ti khon bo him hu tr ring theo quy nh ti Thng t ny. iu 3. Qu hu tr t nguyn 1. Qu hu tr t nguyn c hnh thnh t ph bo him v l tp hp cc ti khon bo him hu tr ca ngi c bo him. 2. Khi trin khai bo him hu tr, doanh nghip bo him phi thit lp qu hu tr t nguyn, theo di, tch v hch ton ring doanh thu, chi ph, ti sn v ngun vn ca qu hu tr t nguyn vi cc qu ch hp ng khc v qu ch s hu. iu 4. iu kin i vi doanh nghip bo him trin khai sn phm bo him hu tr Khi trin khai sn phm bo him hu tr, doanh nghip bo him phi p ng cc iu kin sau y: 1. Vn ch s hu khng thp hn 1.000 (mt nghn) t ng; 2. Bin kh nng thanh ton cao hn bin kh nng thanh ton ti thiu 300 (ba trm) t ng; 3. Thit lp qu hu tr t nguyn theo quy nh ti Mc 2 Chng II Thng t ny; 4. H thng cng ngh thng tin theo di v qun l chi tit tng giao dch ca ti khon bo him hu tr; 5. Ti thiu 05 (nm) cn b trc tip qun l qu hu tr t nguyn c t nht 05 (nm) nm kinh nghim qun l qu hu tr hoc qu ch hp ng bo him; 6. i l bn sn phm bo him hu tr p ng iu kin quy nh ti iu 25 Thng t ny; 7. Sn phm bo him hu tr c B Ti chnh ph chun. Chng 2. QUY NH C TH

MC 1. QUY NH V SN PHM BO HIM HU TR iu 5. Quyn li bo him c bn ca sn phm bo him hu tr 1. Doanh nghip bo him c ch ng thit k sn phm bo him hu tr nhng phi bao gm quyn li hu tr nh k v quyn li bo him ri ro theo quy nh ti khon 2 v khon 3 iu ny. 2. i vi quyn li hu tr nh k, doanh nghip bo him phi bo m: a) Quyn li hu tr c chi tr nh k n khi ngi c bo him t vong hoc ti thiu 15 (mi lm) nm, ty theo tha thun ti hp ng bo him; b) Doanh nghip bo him v bn mua bo him tha thun v mc hng quyn li hu tr mi k, s k nhn quyn li hu tr; c) Tnh li tch ly t phn quyn li hu tr cha chi tr cho bn mua bo him, nhng khng thp hn li sut u t cam kt ti thiu tha thun ti hp ng bo him. 3. i vi quyn li bo him ri ro, doanh nghip bo him phi cung cp trong thi hn ng ph bo him v c th tip tc cung cp quyn li ny trong thi gian nhn quyn li hu tr, ty theo tha thun ti hp ng bo him. Quyn li bo him ri ro bao gm ti thiu cc quyn li sau: a) Quyn li tr cp mai tng: Khi nhn c yu cu thanh ton quyn li bo him t vong, bt k thuc phm vi bo him hay khng, doanh nghip bo him phi chi tr ngay khon tr cp mai tng cho ngi th hng s tin theo tha thun ti hp ng bo him. b) Quyn li bo him t vong hoc thng tt ton b vnh vin: - Khi ngi c bo him t vong hoc thng tt ton b vnh vin thuc phm vi bo him v trong thi hn quy nh, doanh nghip bo him chi tr cho ngi th hng s tin bo him theo tha thun ti hp ng bo him; - Bn mua bo him c la chn s tin bo him khi giao kt hp ng bo him v c iu chnh s tin bo him trong thi gian hp ng bo him c hiu lc theo tha thun ti hp ng bo him. iu 6. Quyn li bo him b tr 1. Ngoi quyn li bo him c bn, ty theo tha thun ti hp ng bo him, doanh nghip bo him c th cung cp thm cc quyn li bo him b tr sau: a) Quyn li iu chnh mc hng quyn li hu tr nh k;

b) Quyn li bo him tht nghip; c) Quyn li chm sc y t; d) Quyn li h tr nm vin; ) Quyn li bo him cho ngi ph thuc; e) Quyn li bo him bnh him ngho; g) Quyn li b tr khc theo tha thun ti hp ng bo him. 2. Phng thc ng ph bo him ca quyn li bo him b tr s do cc bn tha thun khi giao kt hp ng bo him. Doanh nghip bo him khng c php khu tr ph bo him ca quyn li bo him b tr t gi tr ti khon bo him hu tr. iu 7. Ph bo him 1. Ph bo him l khon ng gp vo qu hu tr t nguyn nh k hoc mt ln theo tha thun ti hp ng bo him hu tr. 2. Ph bo him ng thm l phn ng gp ngoi phn ph bo him nh k hoc mt ln tha thun trong hp ng bo him, u t vo qu hu tr t nguyn. iu 8. Ph 1. Doanh nghip bo him c khu tr cc loi ph sau y: a) Ph khu tr t ph bo him thu c, trc khi phn b vo ti khon bo him hu tr: Ph ban u l khon ph dng trang tri chi ph pht hnh hp ng bo him, chi ph thm nh bo him, chi ph kim tra y t, chi hoa hng i l v chi ph khc. b) Cc loi ph khu tr t ti khon bo him hu tr: - Ph bo him ri ro l khon ph i vi quyn li bo him ri ro theo cam kt ti hp ng bo him. Doanh nghip bo him c ch ng la chn bng t l t vong v bng t l thng tt ton b vnh vin tnh ph bo him ri ro. Trong mi trng hp, t l t vong p dng khng cao hn quy nh ti bng t l t vong CSO 1980 v t l thng tt ton b vnh vin khng cao hn 10% bng t l t vong CSO 1980 quy nh ti Ph lc I ban hnh km theo Thng t ny; - Ph qun l hp ng bo him l khon ph b p chi ph lin quan n vic duy tr hp ng bo him v cung cp thng tin lin quan n hp ng bo him cho bn mua bo him;

- Ph qun l qu c dng chi tr cho cc hot ng qun l qu hu tr t nguyn v ti a khng qu 2% gi tr ti sn u t ca qu trong nm; - Ph chuyn ti khon bo him hu tr l khon ph bn mua bo him phi tr cho doanh nghip bo him hin ang qun l ti khon bo him hu tr khi thc hin chuyn giao ti khon bo him hu tr sang doanh nghip bo him mi. Ph chuyn ti khon bo him hu tr ti a khng qu 5% gi tr ti khon chuyn giao i vi hp ng bo him nm u tin, nm th 02 (hai) khng qu 4%, nm th 03 (ba) khng qu 3%, nm th 04 (t) khng qu 2% v t nm th 05 (nm) tr i khng qu 1%; - Cc loi ph khc (nu c) phi c B Ti chnh chp thun bng vn bn. 2. Doanh nghip bo him phi tnh ton chnh xc, cng bng v hp l cc khon ph nu trn, ph hp vi sn phm c B Ti chnh ph chun v thng bo cho bn mua bo him khi giao kt hp ng bo him hu tr. 3. Hp ng bo him hu tr phi quy nh r cc khon ph ti a p dng cho bn mua bo him. Doanh nghip bo him phi cng khai r rng, y cc loi ph, cch xc nh v t l cc khon ph p dng cho bn mua bo him trong cc ti liu gii thiu sn phm v ti liu minh ha bn hng. iu 9. Ph chun vic trin khai sn phm bo him hu tr 1. Doanh nghip bo him phi c B Ti chnh chp thun bng vn bn trc khi trin khai sn phm bo him hu tr. 2. H s xin php trin khai sn phm bo him hu tr bao gm: a) Vn bn ngh ph chun sn phm bo him hu tr theo mu ti Ph lc II ban hnh km theo Thng t ny; b) Phng n v gii trnh k hoch trin khai sn phm bo him hu tr, bao gm cc ni dung sau: - Tm tt ni dung chnh ca sn phm bo him hu tr d kin trin khai, bao gm cc thng tin v th trng mc tiu ca sn phm, cc quyn li bo him d kin cung cp; - a bn d kin trin khai sn phm bo him hu tr; - Gii trnh c s vt cht k thut bo m cho vic trin khai sn phm bo him hu tr, bao gm: h thng cng ngh thng tin; h thng k ton; quy trnh tuyn chn, o to, qun l i l phn phi sn phm; ni dung v chng trnh o to i l bo him hu tr; danh sch v h s ca cc cn b o to i l bo him hu tr; - C s phn b cc khon ph bo him;

- Phng n x l ca doanh nghip bo him i vi qu hu tr t nguyn trong cc trng hp: khch hng yu cu tr tin bo him khi c s kin bo him; khch hng yu cu chuyn giao ti khon bo him hu tr; o hn hp ng bo him v cc trng hp khc theo quy nh ti quy tc, iu khon; c) Cam kt bng vn bn km theo gii trnh chi tit v vic doanh nghip bo him p ng cc iu kin quy nh ti iu 4 Thng t ny v vn bng chng minh trnh , nng lc, kinh nghim chuyn mn ca cc cn b qun l qu hu tr t nguyn; d) Quy tc, iu khon v biu ph sn phm bo him hu tr d kin trin khai; ) C s k thut ca sn phm bo him hu tr d kin trin khai, trong nu r cng thc, phng php, gii trnh c s k thut tnh ph, d phng nghip v; e) Ti liu gii thiu sn phm, ti liu minh ha bn hng, mu giy yu cu bo him, mu giy chng nhn bo him v cc loi giy t khc m khch hng phi k khai v k vo khi mua bo him. 3. Trong thi hn 30 (ba mi) ngy k t ngy nhn y h s theo quy nh ti khon 2 iu ny, B Ti chnh c vn bn chp thun hoc t chi chp thun. Trng hp t chi chp thun, B Ti chnh gii thch r l do. 4. Trong trng hp doanh nghip bo him xin php trin khai sn phm bo him hu tr mi ngoi sn phm bo him hu tr c ph chun, h s xin ph chun sn phm bo him hu tr khng bao gm cc ti liu quy nh ti im b v c khon 2 iu ny, tr trng hp cc ti liu ny c thay i so vi thi im sn phm bo him hu tr c B Ti chnh ph chun trong thi gian trc . MC 2. THIT LP V QUN L QU HU TR T NGUYN iu 10. Thit lp v qun l qu hu tr t nguyn 1. Khi thit lp qu hu tr t nguyn, doanh nghip bo him phi s dng qu ch s hu ng gp vo qu hu tr t nguyn khng thp hn 200 (hai trm) t ng v phi duy tr ti thiu 200 (hai trm) t ng ti qu ny. 2. Qu hu tr t nguyn c qun l v s dng u t ph hp quy nh v ch ti chnh p dng i vi doanh nghip bo him nhn th v quy nh ti Thng t ny. 3. Ti sn ca qu hu tr t nguyn bao gm ti sn hnh thnh t ngun ph bo him, ngun ng gp ca doanh nghip bo him nhn th quy nh ti khon 1 iu ny v ti sn hnh thnh t li nhun u t ca cc ngun trn. Doanh nghip bo him khng c s dng ti sn ca qu hu tr t nguyn chi tr cc khon tin pht do vi phm php lut, cc khon n v cc giao dch khng lin quan n qu hu tr t nguyn.

4. Ton b ti sn hnh thnh t ngun ph bo him ca qu hu tr t nguyn thuc v ngi c bo him. 5. Ngi i din trc php lut, chuyn gia tnh ton v k ton trng ca doanh nghip bo him chu trch nhim v tnh chnh xc ca vic tch qu, xc nh nguyn tc phn b cc giao dch pht sinh v ti sn, ngun vn, doanh thu v chi ph lin quan n tng qu. iu 11. Quy nh v u t ti sn ca qu hu tr t nguyn 1. Vic u t ti sn ca qu hu tr t nguyn phi tun th quy nh php lut, t chu trch nhim v hot ng u t, bo m tnh an ton, hiu qu, phn tn ri ro, thanh khon, gi tr ti sn u t tng xng vi trch nhim v c th ri ro ca sn phm bo him hu tr. 2. Ti sn ca qu hu tr t nguyn khng c trc tip u t vo bt ng sn, vng, bc, kim loi qu, qu; khng c u t vo c phiu ca cc cng ty chng khon, cng ty ti chnh, cng ty cho thu ti chnh. 3. Danh mc v hn mc u t ti sn ca qu hu tr t nguyn c th nh sau: a) Gi tin ti cc t chc tn dng khng hn ch, nhng khng qu 20% tng gi tr ti sn u t ca qu hu tr t nguyn vo mt t chc tn dng; b) Mua tri phiu Chnh ph khng hn ch, nhng khng thp hn 40% tng gi tr ti sn u t ca qu hu tr t nguyn; c) Tri phiu doanh nghip c bo lnh ca Chnh ph, tri phiu chnh quyn a phng khng vt qu 25% tng gi tr ti sn u t ca qu hu tr t nguyn; d) Mua c phiu, tri phiu doanh nghip khng c bo lnh, gp vn vo cc doanh nghip khc ti a khng qu 20% tng gi tr ti sn u t ca qu hu tr t nguyn. Vic u t vo c phiu pht hnh ca mt doanh nghip, tri phiu doanh nghip khng c vt qu 5% khi lng mi ln pht hnh v khng c vt qu 5% tng gi tr ti sn u t ca qu hu tr t nguyn. 4. Ty vo s thay i ca th trng ti chnh v hot ng u t, B Ti chnh c th iu chnh danh mc v hn mc u t quy nh ti iu ny. iu 12. Cng ty qun l qu 1. Doanh nghip bo him trin khai sn phm bo him hu tr c quyn ch ng qun l, u t ti sn ca qu hu tr t nguyn hoc y thc cho cng ty qun l qu u t ti sn ca qu hu tr t nguyn hoc thu cng ty qun l qu qun l danh mc u t cc ti sn ca qu hu tr t nguyn theo ng hn mc, mc tiu, chin lc u t ca qu hu tr t nguyn v quy nh ca php lut hin hnh.

2. Khi tham gia nhn y thc hoc qun l danh mc u t cc ti sn ca qu hu tr t nguyn, cng ty qun l qu phi c ti thiu 03 (ba) nhn vin c ti thiu 03 (ba) nm kinh nghim qun l qu hu tr hoc qu ch hp ng bo him hoc kinh nghim qun l danh mc u t c thi hn u t bnh qun trn 05 (nm) nm. Cc nhn vin ny phi c chng ch hnh ngh qun l qu do y ban chng khon Nh nc cp hoc l thnh vin ca Hip hi cc nh phn tch ti chnh (CFA) hoc tt nghip i hc, thc s, tin s chuyn ngnh ti chnh hoc u t. 3. Cng ty qun l qu phi m ti khon ring qun l tch bit cc ti sn u t t qu hu tr t nguyn ca doanh nghip bo him vi cc qu khc ca doanh nghip bo him v ca cc khch hng khc. Cng ty qun l qu khng c s dng ti sn ca qu hu tr t nguyn thc hin bt k giao dch hay mc ch no khc ngoi ni dung quy nh ti hp ng y thc hoc qun l danh mc u t ca doanh nghip bo him. 4. Cng ty qun l qu phi chu trch nhim vi bt k sai st hoc tn tht no gy ra t vic y thc hoc qun l danh mc u t cc ti sn ca qu hu tr t nguyn. MC 3. TI KHON BO HIM HU TR iu 13. Ti khon bo him hu tr 1. Ti khon bo him hu tr l tp hp cc khon ph bo him ng sau khi tr i ph ban u, c doanh nghip bo him m, theo di v qun l tch bch cho tng ngi c bo him. 2. Doanh nghip bo him phi cam kt li sut u t ti thiu ca ti khon bo him hu tr ti hp ng bo him. Cui mi nm ti chnh, doanh nghip bo him c trch nhim cng b li sut u t v gi tr ti khon tch ly n thi im . Doanh nghip bo him c trch nhim s dng ti sn ca qu ch s hu b p cho tng ti khon bo him hu tr phn thm ht so vi li sut cam kt. 3. Ngi c bo him khng c rt trc hn ti khon bo him hu tr khi cha t n tui nht nh theo tha thun ti hp ng bo him, tr trng hp quy nh ti iu 14 Thng t ny. iu 14. Rt trc ti khon bo him hu tr Ngi c bo him c quyn yu cu doanh nghip bo him cho rt trc mt phn hoc ton b gi tr ti khon bo him hu tr trong cc trng hp sau y: 1. Ngi c bo him b suy gim kh nng lao ng 61% tr ln theo quy nh ca php lut hin hnh; 2. Ngi c bo him mc bnh him ngho theo quy nh ca php lut. iu 15. Chuyn ti khon bo him hu tr

1. Khi ngi c bo him chm dt hp ng lao ng hoc mt vic v khng cn l thnh vin ca hp ng bo him hu tr nhm, ngi c bo him c quyn sau y: a) Chuyn gi tr ti khon bo him hu tr t hp ng bo him hu tr nhm sang hp ng bo him hu tr c nhn vi gi tr tng ng ti cng doanh nghip bo him, hoc b) Chuyn ti khon bo him hu tr ca mnh sang hp ng bo him hu tr nhm ca doanh nghip mi. Hp ng bo him hu tr nhm mi c th ti cng doanh nghip bo him hoc doanh nghip bo him khc, ty thuc doanh nghip mi. 2. i vi trng hp chuyn ti khon bo him hu tr trong cng doanh nghip bo him, cn c vo vn bn xc nhn ng ph ca bn mua bo him v vn bn ngh chuyn ti khon ca ngi c bo him, doanh nghip bo him c trch nhim chuyn ti khon theo yu cu ca ngi c bo him. Doanh nghip bo him khng c php thu ph chuyn ti khon bo him hu tr. 3. i vi trng hp chuyn sang hp ng bo him hu tr nhm ti doanh nghip bo him mi, trong thi hn 05 (nm) ngy lm vic k t ngy nhn c yu cu chuyn ti khon bo him hu tr, bng chng chng minh ngi c bo him khng tip tc tham gia hp ng bo him hu tr nhm ti doanh nghip c v l thnh vin ca hp ng bo him hu tr nhm mi, doanh nghip bo him phi chuyn ton b gi tr ti khon bo him hu tr tch ly n thi im nhn c yu cu chuyn ti khon sang doanh nghip bo him nhn chuyn giao sau khi tr i ph chuyn ti khon (nu c). 4. Gi tr ti khon bo him hu tr c chuyn giao s tch ly theo tha thun ti hp ng bo him hu tr nhm mi. 5. Doanh nghip bo him nhn chuyn giao khng c php tnh ph ban u i vi gi tr ti khon bo him hu tr c chuyn giao. iu 16. Quy nh v tm thi ng ti khon bo him hu tr 1. Bn mua bo him v doanh nghip bo him c th tha thun v vic tm thi ng ti khon bo him hu tr trong trng hp khng c kh nng ng ph bo him. 2. Trong thi gian tm thi ng ti khon bo him hu tr, doanh nghip bo him khng c php tnh bt k khon ph no cho bn mua bo him. Gi tr ti khon bo him hu tr c tch ly theo t sut u t do doanh nghip bo him cng b hng nm theo tha thun ti hp ng bo him. Doanh nghip bo him khng c ngha v chi tr quyn li bo him trong thi gian ny, tr trng hp chi tr quyn li hu tr nh k khi ngi c bo him t n tui nht nh hoc chi tr ton b gi tr ti khon bo him hu tr tch ly n thi im ngi c bo him t vong hoc thng tt ton b vnh vin. 3. Bn mua bo him c th yu cu doanh nghip bo him khi phc li ti khon bo him hu tr v tip tc ng ph bo him.

MC 4. TRCH NHIM CNG B THNG TIN CA DOANH NGHIP BO HIM iu 17. Thng tin v bo him hu tr 1. Doanh nghip bo him c trch nhim cng b chnh xc, y v kp thi cho bn mua bo him cc thng tin lin quan n hp ng bo him hu tr giao kt. Thng tin cung cp cho bn mua bo him phi ph hp vi sn phm bo him hu tr c B Ti chnh ph chun. 2. Doanh nghip bo him phi thnh lp b phn chm sc khch hng, chuyn tr li, gii p thc mc lin quan n hp ng bo him hu tr. 3. Sau khi c B Ti chnh ph chun sn phm bo him hu tr, doanh nghip bo him c trch nhim xy dng website v bo him hu tr: a) Hng dn bn mua bo him t thit lp k hoch hu tr ca mnh; b) Bn mua bo him c th t kim tra thng tin ca hp ng bo him hu tr v cc thng tin t vn ca i l; c) Ngi c bo him c th kim tra gi tr ti khon bo him hu tr c nhn ti tng thi im; d) Cc quyn li minh ha cho sn phm bo him hu tr phi phn bit r gia quyn li bo m v quyn li gi nh; ) Cng khai v cp nht ton b quy tc, iu khon c B Ti chnh ph chun, ti liu gii thiu sn phm, ti liu minh ha bn hng, kt qu u t ca qu hu tr t nguyn trong 05 (nm) nm lin tip gn nht. 4. Bn mua bo him c quyn yu cu doanh nghip bo him cung cp y thng tin v gii thch cc iu kin, iu khon bo him nhn thc c cc ri ro lin quan khi giao kt hp ng bo him hu tr. 5. Doanh nghip bo him bo co B Ti chnh kt qu hot ng ca qu hu tr t nguyn nh k hng nm theo mu ti Ph lc III ban hnh km theo Thng t ny. iu 18. Hp ng bo him hu tr Hp ng bo him hu tr phi ph hp vi quy nh ca php lut v c y cc thng tin di y: 1. Cc khon ph bo him ng gp ca bn mua bo him, ngi c bo him; 2. Thi hn hp ng bo him hu tr bao gm thi hn ng ph, tch ly cc khon ph bo him v thi gian nhn quyn li bo him c bn;

3. Trch nhim ca cc bn c lin quan trong trng hp tham gia bo him hu tr nhm; 4. Cc la chn v quyn li ca ngi c bo him trong trng hp tham gia hp ng bo him hu tr nhm; 5. T l, s tin c th, mc ti a v cch thc tnh ton cc khon ph lin quan n hp ng bo him hu tr; 6. Quyn v ngha v ca cc bn theo quy nh php lut; 7. nh km bng minh ha quyn li hu tr ti hp ng bo him; 8. Quy nh quyn chuyn ti khon bo him hu tr theo quy nh ti iu 15 Thng t ny. iu 19. Ti liu gii thiu sn phm 1. Ti liu gii thiu sn phm p ng cc quy nh ca php lut v phi c ti thiu cc thng tin sau y: a) Chnh sch u t, mc tiu v c cu u t ti sn ca qu hu tr t nguyn; b) T l v mc ti a ca ph ban u, ph bo him ri ro, ph qun l hp ng, ph qun l qu hu tr t nguyn, ph chuyn ti khon bo him hu tr v cc khon ph khc; c) Li sut u t ti thiu cam kt vi bn mua bo him i vi phn ph bo him c phn b vo ti khon bo him hu tr; d) C s v nh k xc nh gi tr ti khon bo him hu tr; ) Thng tin r rng cho bn mua bo him bit vic giao kt hp ng bo him hu tr l mt cam kt di hn v khng c rt trc ti khon bo him hu tr tr trng hp quy nh ti iu 14 Thng t ny. 2. Thng tin trong ti liu gii thiu sn phm chnh xc, khch quan, y , trung thc v ph hp vi sn phm bo him hu tr c B Ti chnh ph chun. iu 20. Ti liu minh ha bn hng Ti liu minh ha bn hng p ng cc quy nh ca php lut v cc quy nh sau y: 1. Ti liu minh ha bn hng ca sn phm bo him hu tr phi c cung cp cho bn mua bo him trc khi giao kt hp ng bo him v c cc thng tin ti thiu theo Ph lc IV ban hnh km theo Thng t ny;

2. Thuyt minh r cho bn mua bo him cc quyn li m khch hng c th c nhn khi giao kt hp ng bo him hu tr, bao gm quyn li bo him ri ro v quyn li hu tr nh k; 3. Cc khon ph v cc hn mc ti a m bn mua bo him phi tr c th hin r trn c s tch bch gia ph bo him cho cc quyn li bo him ri ro v cc khon ph khc; 4. Trong trng hp hp ng bo him hu tr c quyn li bo him b tr, doanh nghip bo him phi thuyt trnh r trong ti liu minh ha bn hng cc quyn li b tr v tc ng i vi bn mua bo him v ngi c bo him; 5. Ti liu minh ha bn hng phi c trnh by r rng, d hiu. iu 21. Thng bo v tnh trng hp ng bo him 1. Thng bo v ti khon bo him hu tr: Trong thi hn 90 (chn mi) ngy k t ngy kt thc nm ti chnh hoc nm hp ng, doanh nghip bo him c trch nhim thng bo bng vn bn hoc th in t cho ngi c bo him v tnh trng ca hp ng bo him hu tr theo mu ti Ph lc V ban hnh km theo Thng t ny. 2. Thng bo v kt qu hot ng ca qu hu tr t nguyn: Trong thi hn 90 (chn mi) ngy k t ngy kt thc nm ti chnh, doanh nghip bo him phi thng bo bng vn bn cho bn mua bo him v ngi c bo him v cc ni dung sau: a) Thng tin tm tt v tnh hnh hot ng ca qu hu tr t nguyn theo mu ti Ph lc VI ban hnh km theo Thng t ny; b) Tnh hnh hot ng ca qu hu tr t nguyn trong 05 (nm) nm gn nht hoc thi gian tn ti thc t ca qu nu thi gian hot ng ca qu cha 05 (nm) nm; d) Chi tit v cc quyn li u t chia v d kin s phn b vo ti khon bo him hu tr trong nm bo co; ) Xc nhn ca cng ty kim ton c lp v nhng thng tin ni trn. iu 22. Ngn ng s dng Ngn ng s dng ti cc ti liu, thng tin lin quan n sn phm bo him hu tr l ting Vit. i vi ti liu gii thiu sn phm, ti liu minh ha bn hng, phng ch s dng l Time New Roman, c ch ti thiu l 13 (mi ba) hoc phng ch khc vi c ch tng ng v phi ph hp vi quy nh ti Thng t ny.

MC 5. KH NNG THANH TON, D PHNG NGHIP V iu 23. Kh nng thanh ton 1. Doanh nghip bo him nhn th phi lun duy tr kh nng thanh ton theo quy nh ca php lut. 2. Bin kh nng thanh ton ti thiu ca doanh nghip bo him bng tng ca 4% d phng nghip v bo him v 0,3% s tin bo him chu ri ro. 3. Bin kh nng thanh ton ca doanh nghip bo him phi lun cao hn bin kh nng thanh ton ti thiu l 300 (ba trm) t ng. iu 24. Trch lp d phng 1. Doanh nghip bo him phi trch lp d phng nghip v nh sau: a) D phng ri ro bo him: l s ln hn gia mc d phng tnh theo phng php ph cha c hng v d phng tnh theo phng php dng tin p ng c tt c cc khon chi ph trong tng lai trong sut thi hn ca hp ng; b) D phng bi thng: c trch theo phng php tng h s vi mc trch lp c tnh trn c s thng k s tin bo him phi tr cho tng h s yu cu i bi thng doanh nghip bo him nhng n cui nm ti chnh cha c gii quyt; c) D phng nghip v i vi ti khon bo him hu tr: l tng gi tr ti khon bo him hu tr ti thi im trch lp; d) D phng li cam kt u t ti thiu: D phng ny dng m bo li sut cam kt ti thiu ca doanh nghip i vi khch hng theo tha thun ti hp ng bo him hu tr. 2. Chuyn gia tnh ton ca doanh nghip bo him c trch nhim xc nh phng php, c s v s liu d phng nghip v lun m bo cc cam kt i vi bn mua bo him theo cc nguyn tc v phng php tnh ton c tha nhn rng ri theo thng l quc t. MC 6. I L BO HIM, HOA HNG BO HIM V PHN PHI BO HIM iu 25. iu kin i vi i l bo him 1. trin khai sn phm bo him hu tr, doanh nghip bo him ch s dng cc i l bo him p ng cc iu kin sau: a) C chng ch i l bo him do c s o to c B Ti chnh chp thun cp; b) Khng vi phm quy tc o c ngh nghip i l ca doanh nghip bo him trong thi gian hnh ngh i l;

c) C t nht 06 (su) thng kinh nghim hot ng i l bo him nhn th lin tc hoc 06 (su) thng lm vic lin tc trong lnh vc ti chnh, ngn hng, bo him. 2. Doanh nghip bo him phi chu trch nhim v nhng thit hi hay tn tht do hot ng i l ca mnh gy ra theo tha thun ti hp ng i l bo him. iu 26. Hoa hng bo him 1. Hoa hng bo him i vi sn phm bo him hu tr ti a 3% tng ph bo him. 2. Doanh nghip bo him khng c php chi tr hoa hng bo him i vi trng hp bn mua bo him chm dt hp ng bo him nhn th hin c v tham gia hp ng bo him hu tr mi ti doanh nghip. 3. Doanh nghip bo him khng c php chi tr cho i l bo him bt k khon chi no ngoi hoa hng bo him v chi qun l i l. Chi qun l i l bao gm chi o to ban u v thi cp chng ch i l, chi o to nng cao kin thc cho i l, chi tuyn dng i l, chi khen thng i l v chi h tr i l. 4. i vi cc i l bo him tuyn dng t doanh nghip bo him khc, doanh nghip bo him ch c chi hoa hng bo him v chi qun l i l nh i vi cc i l hin ti ca doanh nghip. Cc khon chi khc (nu c) phi ly t li nhun sau thu ca qu ch s hu. iu 27. Hng dn nghip v Doanh nghip bo him trin khai sn phm bo him hu tr phi ban hnh cm nang hng dn nghip v v sn phm bo him hu tr, theo di, qun l vic thc hin cm nang ny, bao gm hoc nh km cc ti liu di y: 1. Quy tc o c ngh nghip trong phn phi sn phm bo him hu tr; 2. Thng k s lng v tnh trng cc hp ng bo him nhn th giao kt vi bn mua bo him trc khi giao kt hp ng bo him hu tr; 3. Ti liu chng minh khch hng c, c t vn v hiu v sn phm bo him hu tr; 4. Quy trnh v yu cu kim tra cho kt qu t vn ca doanh nghip bo him i vi cc hp ng bo him hu tr; 5. Quy trnh nghip v lin quan n vic phn phi sn phm bo him hu tr, phn cng nhim v, trch nhim v s phi hp gia cc phng ban, b phn trong doanh nghip bo him trong qu trnh phn phi sn phm bo him hu tr; 6. Kim tra, kim sot ni b i vi vic trin khai sn phm bo him hu tr theo quy nh php lut;

7. Quy nh v trch nhim trong vic nng cao nhn thc cho khch hng v sn phm bo him hu tr bo m khch hng phi nhn thc c vic ng gp, tch ly ti khon bo him hu tr, cc thut ng, cc loi ph, iu kin, iu khon ca hp ng bo him. iu 28. Phn phi sn phm bo him hu tr T chc, c nhn phn phi sn phm bo him hu tr c trch nhim: 1. Tun th quy nh ca php lut i vi hot ng bo him, hp ng k kt vi doanh nghip bo him v cc quy tc o c ngh nghip do doanh nghip bo him ban hnh; 2. T vn ng quy trnh c hng dn v cc quy trnh khc do doanh nghip bo him ban hnh; 3. Bo m c vn bn chng minh khch hng c t vn y , hiu bit v c gii thch r v quyn li ca sn phm, nhn thc c cc c th ca sn phm la chn trc khi k vo h s yu cu bo him; 4. Bo co doanh nghip bo him kt qu t vn khch hng theo hng dn nghip v. Bo co ny l mt phn trong h s yu cu bo him. Chng 3. T CHC THC HIN iu 29. Gim st v x l vi phm 1. Doanh nghip bo him, i l bo him, t chc v c nhn c lin quan chu s gim st ca B Ti chnh trong qu trnh trin khai sn phm bo him hu tr theo quy nh php lut. 2. Doanh nghip bo him khng c gii thiu, cho bn cc sn phm bo him nhn th khng thuc nghip v bo him hu tr theo quy nh ti Thng t ny vi tn thng mi l bo him hu tr hoc cc tn gi khc gy hiu nhm cho khch hng l cc sn phm ny cung cp thu nhp b sung cho ngi c bo him khi ht tui lao ng. 3. Doanh nghip bo him, i l bo him, t chc v c nhn c lin quan vi phm s b x l theo quy nh ca php lut. iu 30. Hiu lc thi hnh 1. Thng t ny c hiu lc k t ngy 15 thng 10 nm 2013. 2. Trong qu trnh thc hin, nu c kh khn, vng mc, ngh phn nh kp thi v B Ti chnh xem xt, gii quyt./.

Ni nhn:
- Vn phng TW v cc ban ca ng; - Vn phng Quc hi; - Vn phng Tng B th; - Vn phng Ch tch nc; - Vn phng Chnh ph; - Vn phng Ban Ch o TW v phng, chng tham nhng; - Vin kim st nhn dn ti cao; - Ta n nhn dn ti cao; - Cc B, c quan ngang B, c quan thuc Chnh ph; - UBND cc tnh, thnh ph trc thuc Trung ng; - C quan TW v cc on th; - Kim ton Nh nc; - Cc kim tra vn bn - B T php; - Cng bo, Website Chnh ph; - Cc n v thuc B Ti chnh; - Website B Ti chnh; - Cc DNBH nhn th; - Hip hi bo him; - Lu: VT, QLBH.

KT. B TRNG TH TRNG

Trn Xun H

PH LC I BNG T L T VONG CSO 1980 (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn)

T l t vong Tui Nam 0 1 2 3 4 5 6 7 0,00263 0,00103 0,00099 0,00097 0,00093 0,00088 0,00083 0,00078 N 0,00188 0,00084 0,00080 0,00078 0,00077 0,00075 0,00073 0,00071 34 35 36 37 38 39 40 41 Tui

T l t vong Tui Nam N 67 68 69 70 71 72 73 74

T l t vong Nam N

0,00205 0,00161 0,00217 0,00170 0,00232 0,00182 0,00249 0,00196 0,00268 0,00213 0,00290 0,00232 0,00315 0,00253 0,00342 0,00275

0,03179 0,01813 0,03465 0,01959 0,03781 0,02123 0,04137 0,02316 0,04543 0,02553 0,05008 0,02847 0,05534 0,03199 0,06110 0,03605

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

0,00075 0,00074 0,00075 0,00081 0,00092 0,00107 0,00124 0,00142 0,00159 0,00172 0,00182 0,00188 0,00190 0,00190 0,00188 0,00184 0,00180 0,00175 0,00172 0,00171 0,00170

0,00070 0,00069 0,00068 0,00070 0,00073 0,00077 0,00082 0,00087 0,00092 0,00096 0,00100 0,00103 0,00106 0,00108 0,00110 0,00112 0,00115 0,00117 0,00120 0,00124 0,00128

42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62

0,00371 0,00298 0,00403 0,00320 0,00437 0,00344 0,00473 0,00368 0,00512 0,00392 0,00553 0,00419 0,00597 0,00448 0,00646 0,00479 0,00700 0,00513 0,00763 0,00550 0,00833 0,00592 0,00913 0,00638 0,01001 0,00685 0,01096 0,00733 0,01197 0,00780 0,01304 0,00825 0,01418 0,00870 0,01542 0,00920 0,01680 0,00980 0,01836 0,01054 0,02012 0,01149

75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95

0,06725 0,04056 0,07370 0,04545 0,08037 0,05068 0,08732 0,05632 0,09476 0,06257 0,10294 0,06967 0,11209 0,07783 0,12241 0,08725 0,13384 0,09790 0,14612 0,10962 0,15898 0,12229 0,17221 0,13582 0,18573 0,15018 0,19953 0,16538 0,21369 0,18154 0,22843 0,19885 0,24411 0,21768 0,26143 0,23869 0,28213 0,26341 0,30997 0,29523 0,35186 0,34102

29 30 31 32 33

0,00172 0,00175 0,00180 0,00187 0,00195

0,00132 0,00137 0,00142 0,00147 0,00154

63 64 65 66

0,02209 0,01263 0,02427 0,01392 0,02662 0,01529 0,02913 0,01671

96 97 98 99

0,42099 0,41388 0,54100 0,53724 0,74515 0,74396 1,00000 1,00000

PH LC II MU N XIN PH CHUN SN PHM BO HIM HU TR (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn) Tn doanh nghip bo him CNG HA X HI CH NGHA VIT NAM c lp- T do- Hnh phc -------------, ngy thng nm

Knh gi: Cc Qun l, gim st bo him - B Ti chnh V/v ngh ph chun sn phm bo him hu tr (tn sn phm) - Cn c Lut kinh doanh bo him s 24/2000/QH10 ngy 9/12/2000 v Lut sa i, b sung Lut kinh doanh bo him s 61/2010/QH12 ngy 24/11/2010; - Cn c Ngh nh s 45/2007/N-CP ca Chnh ph ban hnh ngy 27/3/2007 quy nh chi tit thi hnh mt s iu ca Lut kinh doanh bo him; - Cn c Thng t s ngy ca B Ti chnh hng dn thit lp qu hu tr t nguyn v trin khai bo him hu tr; - Cn c Giy php thnh lp v hot ng s (Tn doanh nghip) ngh B Ti chnh ph chun sn phm mi theo h s gi km theo y: 1. Tn sn phm v nghip v bo him:

Stt 1 2

Tn sn phm

Nghip v bo him .

Tn thng mi

Sn phm bo him hu tr Bo him hu tr Sn phm b tr.

2. Cc ti liu trnh km n ngh ph chun sn phm bo him hu tr theo quy nh ti iu 9 Thng t ny. (Tn doanh nghip) xin chu trch nhim v s chnh xc, ph hp vi php lut ca h s xin ph chun sn phm bo him hu tr nu trn.

Chuyn gia tnh ton (K, ghi r h tn)

Ngi i din trc php lut ca doanh nghip bo him (K tn, ng du v ghi r h tn)

PH LC III BO CO B TI CHNH KT QU HOT NG CA QU HU TR T NGUYN (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn) - Tn doanh nghip bo him: .......... - Bo co nm: ......t.... ...n....... I. TI SN V NGUN VN CA QU HU TR T NGUYN Phn tng ng Phn tng ng Qu hu tr ca doanh nghip vi cc ti khon t nguyn bo him trong bo him hu tr (1+2) qu (2) (1) 1. Ti sn - Tin - Danh mc cc khon u t (lit k chi tit)

- Cc ti sn khc (chi tit theo tng loi ti sn) 2. Ngun vn - Chi tit cc khon n phi tr - Chi tit cc loi d phng theo quy nh ti Thng t ny - Phn ng gp ca DNBH - Li nhun u t li II. THU NHP V CHI PH CA QU HU TR T NGUYN Ni dung Qu hu tr t Qu phn b Qu phn b nguyn cho ch s cho ch hp hu ng

Thu nhp/Doanh thu - Ph bo him (chi tit theo quy nh ti iu 8 Thng t ny) - Thu nhp t hot ng u t (chi tit theo danh mc u t) - Thu khc Tng thu nhp/Tng doanh thu Chi ph: - Chi tit chi ph (chi tit theo danh mc ph hp vi quy nh) - Chi ph phn b cho Qu hu tr t nguyn (theo bo co tch qu) - Chi ph khc Tng chi ph Chnh lch gia thu nhp v chi ph

Thu nhp cha phn chia chuyn t k trc sang Thu nhp phn chia - Cho ti khon bo him hu tr - Cho Ch s hu (ti a bng vi t l ph qun l qu c ph chun) - Cho ch s hu (tng ng vi thu nhp t qu mi) Thu nhp cha phn chia chuyn sang nm sau
Chng ti xin m bo nhng thng tin trn l ng s thc. ..... Ngy....... thng......nm....

Ngi lp biu (K tn)

Chuyn gia tnh ton (K tn)

K ton trng (K tn)

Ngi i din trc php lut (K tn, ng du)

PH LC IV TI LIU MINH HA BN HNG (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn) I. THNG TIN C BN 1. Thng tin v doanh nghip bo him: - Tn doanh nghip - Lnh vc kinh doanh - Tr s chnh - S giy php - Vn iu l - a ch lin h (a ch, s in thoi, s fax) 2. Thng tin v bn mua bo him, ngi c bo him - H v tn - Tui

- Gii tnh - S CMTND/H chiu 3. Thng tin v i l bo him - H v tn - S CMTND/H chiu - a ch lin h

- Ngh nghip - a ch lin h

- M s i l

- Vn phng hot ng

4. Thng tin v sn phm bo him, sn phm b tr (nu c) - Tn sn phm - Quyn li c bn - Phng thc np ph bo him II. THNG TIN CHI TIT 1. Cc quyn li bo him 1.1. Quyn li c bn: 1.2. Quyn li b tr 2. C ch phn b ph bo him: - Doanh nghip bo him phi minh ha r t l ph bo him c phn b vo qu hu tr t nguyn. - Doanh nghip bo him phi minh ha r cc khon ph c quy nh ti iu 8 Thng t ny. 3. T sut u t d kin: 3.1. Doanh nghip bo him c s dng li sut u t thanh ton cho bn mua bo him ti a l 8% th hin phm vi dao ng thu nhp ca qu hu tr t nguyn. 3.2. Doanh nghip bo him phi khng nh r: - T sut u t c th tng hoc gim - Thi hn bo him - Ph bo him - nh k ng ph bo him

- Trong mi trng hp, doanh nghip bo m t sut u t ti thiu cam kt ti hp ng bo him. III. MINH HA THC T V PHN B PH BO HIM V CC QUYN LI BO HIM Ph bo him ri ro Quyn li c bn Cc Ph phn Tng ph Nm hp khon Quyn li Ph cho b vo qu bo him Ph cho Quyn li Quyn li ng ph lin hu tr t b tr cc sn ng quyn li hu tr bo him quan phm b nguyn t vong nh k ri ro tr 1 2 3 4 5 6 7 8 9 ...

PH LC V THNG TIN TI KHON BO HIM HU TR (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn) Doanh nghip bo him: Tn ch ti khon bo him hu tr: Hp ng bo him s: Nm bo co:

Giy chng nhn bo him s: S tin bo him ri ro: tui nhn quyn li hu tr nh k: nh k thanh ton: Thi hn nhn quyn li bo him: 1. Gi tr ti khon bo him hu tr u k: 2. Tng s ph bo him np trong nm: + Hp ng bo him c nhn: Phn ng gp nh k ca c nhn Phn ng thm + Hp ng bo him nhm: Phn ng gp ca ngi s dng lao ng Phn ng gp ca ngi lao ng 3. Li nhun u t pht sinh trong k: 4. Cc khon chi ph lin quan: + Ph ban u + Ph bo him ri ro + Ph qun l hp ng bo him + Ph qun l qu + Ph chuyn giao ti khon bo him hu tr 5. Gi tr ti khon bo him hu tr cui k:

PH LC VI

TNH HNH HOT NG CA QU HU TR T NGUYN (Ban hnh km theo Thng t s 115/2013/TT-BTC ngy 20/8/2013 ca B Ti chnh hng dn bo him hu tr v qu hu tr t nguyn) Doanh nghip bo him: Nm bo co:

I. PH BO HIM V GI TR QU HU TR T NGUYN TRONG NM 1. Tng s ph bo him np trong nm: + Hp ng bo him c nhn: Phn ng gp nh k ca c nhn Phn ng thm + Hp ng bo him nhm: Phn ng gp ca ngi s dng lao ng Phn ng gp ca ngi lao ng 2. Cc khon chi ph lin quan: + Ph ban u + Ph bo him ri ro + Ph qun l hp ng bo him + Ph qun l qu + Ph chuyn giao ti khon bo him hu tr 3. Tng s ph bo him u t vo qu hu tr t nguyn: N phi tr v ti sn thun N phi tr D phng nghip v Phi tr quyn li hu tr

Ti sn Ti sn Tin ti qu Tin gi ti cc t chc tn dng

u k

Cui k

u k Cui k

Tri phiu Chnh ph Tri phiu doanh nghip c bo lnh ca Chnh ph, tri phiu chnh quyn a phng C phiu, tri phiu doanh nghip khng c bo lnh, gp vn vo doanh nghip khc Phi thu li u t Phi thu t u t chng khon, tri phiu Phi thu khc

Phi tr cc khon ph qun l hp ng Phi tr cc khon ph qun l qu

Phi tr cc khon ph chuyn giao ti khon bo him hu tr

Phi tr Nh nc

Phi tr li Phi tr hoa hng Phi tr khc

Ti sn khc Tng ti sn Gi tr qu hu tr t nguyn u nm:

Tng n phi tr Ti sn thun .

Gi tr qu hu tr t nguyn cui nm: .. T sut u t ca qu hu tr t nguyn: III. BO CO THU NHP V CHI PH CA QU HU TR T NGUYN Ni dung Thu nhp + T ngun ph bo him Nm trc Nm nay Ghi ch

+ T li u t + Thu nhp khc Tng thu nhp Chi ph + Ph ban u + Ph bo him ri ro + Ph qun l hp ng bo him + Ph qun l qu + Ph chuyn giao ti khon bo him hu tr + Chi trch lp d phng nghip v + Chi khc (nu c theo quy nh ti hp ng bo him) Tng chi ph Chnh lch gia thu nhp v chi ph Thu nhp tr cho bn mua bo him T sut u t thc t T sut u t thanh ton cho bn mua bo him