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Social insurance collection management in Phu Binh district, Thai Nguyen province - 2


LIST OF DIAGRAM


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Diagram

Content

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Diagram 2.1.

Framework for analyzing solutions to improve the efficiency of social insurance collection management in the district

Phu Binh, Thai Nguyen province


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Diagram 3.1.

Organizational structure of Phu district Social Insurance

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Social insurance collection management in Phu Binh district, Thai Nguyen province - 2


INTRODUCTION

1. Urgency of the topic

In the world, Social Insurance (SI) has appeared a long time ago. Nowadays, SI has become an effective tool, with profound humanity to help people overcome difficulties and risks arising in life and in the process of working such as illness, maternity, work accidents, occupational diseases, loss of working capacity, old age or death. Therefore, SI is increasingly becoming the basic foundation for social security of each country, of all State institutions and is implemented in most countries in the world.

For Vietnam, Social Insurance is a major policy of our Party and State, the main task is to organize and implement well the policies of Social Insurance, Health Insurance, Voluntary Social Insurance (SI, HI, SI) including the regimes: sickness, maternity, work accidents, occupational diseases, retirement, death, health insurance, unemployment insurance (UI) for workers and people nationwide. Therefore, in recent years, the State has had many revised and supplemented documents to suit the economy at each time. It can be said that the SI policy is always urgent, demonstrating the concern of our Party and State on social security issues.

Implementing the Labor Code, including Chapter XII on Social Insurance, especially since the Government issued Decree No. 12/ND-CP dated January 26, 1995; later amended and supplemented by Decree No. 01/2003/ND-CP dated January 9, 2003, the subjects participating in and receiving social insurance have been expanded to all economic sectors. Therefore, the number of employees participating in social insurance every year, the annual social insurance revenue and the annual social insurance fund independent from the budget have all increased. This is a fundamental transformation of the social insurance career from a subsidy mechanism mainly based on the state budget to a mechanism


The social insurance fund mainly relies on revenue contributed by employees, employers, etc. to pay social insurance benefits.

By the end of 2014, the whole country had over 11.4 million people participating in compulsory social insurance, reaching over 85% of the subjects required to participate. The remaining number of workers who have not participated in social insurance are mainly concentrated in the non-state sector such as: non-state enterprises, cooperatives, small traders, etc. who have avoided participating in social insurance for their employees or deliberately tried to find ways to avoid paying social insurance; on the other hand, long-term social insurance arrears, even some employers have abused the social insurance fund, abused social insurance contributions of employees to use as capital for production and business, etc., which has significantly affected the implementation of social insurance regimes and policies for employees in general and the implementation of social insurance collection management in particular, affecting the collection, payment of social insurance and the source of social insurance funds.

Phu Binh District Social Insurance is a specialized agency directly managed by Thai Nguyen Provincial Social Insurance, located in Phu Binh District and under the administrative management of the Party Committee and People's Committee of Phu Binh District, Thai Nguyen Province. In the district, there are 36 administrative agencies; 21 People's Committees of communes and towns; 46 high schools, junior high schools and primary schools; 57 non-state enterprises and cooperatives; 113 individual households with a total of 4,840 employees participating in social insurance, compared to the rate of people of working age, it is only 13.12%.

In recent years, social insurance collection has been developing.

However, there are still some business owners in the area who do not fully understand the social insurance regime, so there are still cases of evasion, late payment, and insufficient payment, leading to employees not being able to participate in social insurance or participating but the employer does not pay money to the district social insurance agency, so short-term regimes such as sickness, maternity


of workers are not resolved.

In addition, the number of employees participating in social insurance in units that have registered to pay social insurance is still incomplete and not in accordance with regulations.

There is a large number of businesses that still owe social insurance contributions for employees.

The propaganda work on social insurance has not been effective in educating employers and employees, and has not created clear changes...

The question is: What solutions need to be implemented to improve social insurance collection management in Phu Binh district in the coming time?

In order to contribute to answering the above question, I chose to research the topic "Social insurance collection management in Phu Binh district, Thai Nguyen province" as my master's thesis.

2. Research objectives and research tasks

2.1. Research objectives

Based on the overview of general issues on social insurance collection management and analysis and assessment of the current situation of that work in Phu Binh district, Thai Nguyen province, the topic aims to propose a number of solutions to improve the social insurance collection management of the district in the coming time.

2.2. Research tasks

- Generalize common issues in social insurance collection management.

- Analyze the current status of social insurance collection management, thereby assessing the influencing factors, determining the causes of the influencing factors on social insurance collection management in Phu Binh district, Thai Nguyen province.


- Propose some solutions to improve the management of social insurance collection in Phu Binh district, Thai Nguyen province in the coming time.

3. Research object and scope

3.1. Research subjects

Research topic on compulsory social insurance collection, solutions to improve the effectiveness of social insurance collection management at Phu Binh District Social Insurance, Thai Nguyen province.

3.2. Scope of research

- Scope of content: The topic focuses on researching the management of compulsory social insurance collection in Phu Binh district, Thai Nguyen province.

- Spatial scope: Research topic in Phu Binh district, Thai Nguyen province.

- Time scope: The topic studies documents and data from 2012 - 2014, orientation and solutions until 2020.

4. Contributions of the thesis

The thesis systematizes and clarifies theoretical issues on social insurance collection management. Analyzes the current status of social insurance collection management at Phu Binh district social insurance agency, thereby finding out the achievements and shortcomings as well as the causes of those shortcomings.

The research results propose effective solutions to improve the efficiency of social insurance collection management in Phu Binh district in particular and Thai Nguyen province's social insurance in general.

The thesis is a reference document for managers, especially leaders in the social insurance sector, leaders in enterprises, agencies and units to apply to ensure the rights of employees.

The thesis can also be a reference for graduate students, students majoring in economic management and for related research works.


5. Structure of the thesis

In addition to the List of diagrams, tables, List of abbreviations, Introduction, Conclusion, and List of references, the thesis consists of 4 chapters:

Chapter 1: Overview of research situation and general issues on social insurance collection management at district level

Chapter 2: Research Methods

Chapter 3: Current status of social insurance collection management in Phu Binh district, Thai Nguyen province

Chapter 4: Solutions to improve insurance collection management in Phu Binh district, Thai Nguyen province in the coming time


Chapter 1

OVERVIEW OF RESEARCH SITUATION

AND GENERAL ISSUES ON SOCIAL INSURANCE COLLECTION MANAGEMENT AT DISTRICT LEVEL


1.1. Overview of research situation

Since 1995, after 20 years of establishment and operation of the Vietnam Social Insurance system, there have been hundreds of research projects by leaders, managers, experts in the industry and outside the industry, from ministerial-level topics, master's theses, doctoral theses, delving into general issues, as well as specific areas of social insurance and social insurance collection management. However, the research content on social insurance collection management is still quite limited, only a few topics in this field have been systematically researched, namely:

- "Current status of social insurance collection management and measures to improve the effectiveness of collection work", a ministerial-level scientific research topic, chaired by Dr. Nguyen Van Chau, former General Director of Vietnam Social Security, defended in 1996. Based on the research on social insurance collection management experience of some countries in the world and summarizing the practical activities of social insurance collection management in Vietnam before 1995 and until 1996; the author clarifies the current status of social insurance activities, especially social insurance collection work in the past, in order to analyze the ability to collect social insurance to compensate for social insurance regimes, gradually replace expenditure sources from the State budget, and at the same time proposes a number of specific recommendations to improve social insurance collection work in Vietnam [1].

- "Scientific basis for perfecting the social insurance collection management process", a ministerial-level scientific research topic, defended by Dr. Duong Xuan Trieu, Director of the Vietnam Social Insurance Science Information Center, in 1999. Based on the study of 5 social insurance collection management models of countries in the region and the world,


In this article, the author has clarified some concepts surrounding the issue of social insurance collection, the current status of social insurance collection management, and at the same time proposed solutions to improve the social insurance collection management process suitable for each type of subject in Vietnam [2].

- "Improving the management of social insurance collection in the private economic sector in Gia Lai province", the Master's thesis of Tran Ngoc Tuan, defended in 2003. Based on in-depth research on the collection and management of social insurance collection in the private economic sector in Gia Lai province, proposed solutions to improve the management of social insurance collection in this province, which is also the basis for other provinces in the country to study and apply [3].

- "Improving the collection of social insurance in Tuyen Quang province", the Master's thesis of author Do Tuan Linh, defended in 2014. Based on the study of the current situation of social insurance collection in Tuyen Quang province in the period of 2009 - 2013, the author clarified the strengths, as well as analyzed the limitations in the collection of social insurance in Tuyen Quang province, thereby drawing lessons to make recommendations to improve the quality of social insurance collection in Tuyen Quang province in the coming time [4].

Thus, there have been many studies on many different aspects, with many different contents and approaches. Those topics have partly raised the most basic theoretical bases of social insurance and issues related to social insurance - including social insurance collection. These will be the initial foundations for the author to contact, absorb and renew in each period to include in the thesis " Management of social insurance collection in Phu Binh district, Thai Nguyen province" .

However, with the view of constantly improving and enhancing the quality of social insurance collection and management in Phu Binh district, Thai Nguyen province, the author uses research methods of synthesis, comparison, and data analysis to clarify the management of social insurance collection in

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