- Have an appropriate increase of contribution on every period or give one contribution level for every organization. According to the Decree No. 94/NĐ-CP, the contribution is 20 times higher for enterprises and 15 times higher for workers in enterprises compared to the Decree No. 50/NĐ-CP.
- Workers in enterprises shall contribute one day's wage/person/year calculated based on the region-based minimum wage, whereas other workers shall contribute VND 15,000/person/year. It is not fair for workers in enterprises.
- There is no penalties for not contributing to the funds. It is not fair for enterprises and individuals who observe closely.
Funds' revenues and expenditures should be publicize widely. - If there is damage caused by natural disasters, organizations should be supported based on their contribution.
- We have received response from the provincial Department of Agriculture and Rural Development but it was not satisfactory.
Answer by the Department of Agriculture and Rural Development
1. The contribution level for enterprises, workers in enterprises and public officials is calculated based on the Decree No. 94/2014/NĐ-CP. Currently there is no regulations on the reduction of contribution for enterprises and workers in enterprises.
2. According to Article 5, Section 2 of the Decree 94/2014/NĐ-CP regulates on contributors and contribution levels:
Vietnamese citizens aged between full 18 years and the retirement age prescribed by the labor law shall make contributions as follows:
a/ Salaried cadres, civil servants and public employees working in agencies, organizations and armed forces and managers of state enterprises shall contribute one day's salary/person/year calculated based on their base salary after deducting payable taxes and insurance premiums;
b/ Workers in enterprises shall contribute one day's wage/person/year calculated based on the region-based minimum wage;
c/ Other workers, other than those specified at Points a and b of this Clause shall contribute VND 15,000/person/year.
According to Article 8, Section 2, 3 of the Decree 94/2014/NĐ-CP regulates on management of collection and plans on collection for funds
Heads of agencies and organizations shall collect the contributions of their cadres, civil servants, public employees, workers, officers and public employees of the armed forces under their management, and transfer them into fund management agencies' accounts or district-level accounts authorized by provincial-level People's Committees.
Commune-level People's Committees shall collect the contributions of other workers in their localities (except those specified in Clause 2 of Article) and transfer them into district-level accounts authorized by provincial-level People's Committees. The collection of contributions in cash must use receipts issued by the Ministry of Finance.
In order to avoid misunderstanding on funds collection, enterprises should observe:
+ Workers in enterprises is the subject at Point b, Clause 2, Article 5 of Decree 94//NĐ-CP. The subject contributes one day's wage/person/year calculated based on the region-based minimum wage, collected by heads of agencies and organizations.
+ Other workers are specified at Points c, Clause 2, Article 5 of Decree 94//NĐ-CP. This subject shall contribute VND 15,000/person/year, collected by commune-level People's Committees.
3. The Provincial Commanding Committees for Natural Disaster Prevention and Control and Search and Rescue received and delivered the petition to the Central Government. The Ministry of Agriculture and Rural Development have drafted the Decree on penalties for administrative violation against regulations on natural disaster prevention and control, hydraulic constructions and dykes exploitation and protection in which there are penalties for violations on funds contribution. The drafted Decree was organized for public consultation before making proposals to the Government for promulgation. The drafted Decree was posted on the website of the Ministry of Agriculture And Rural Development and Water Resources Department at: www.tongcucthuyloi.gov.vn/layykienveduthaovanbanqppl. Enterprises can access the site for the content.
Currently district-level organizations are responsible for retrospective collection.
4. Funds' revenues and expenditures publicity is based on Article 13 of Decree 94/2014/NĐ-CP. The supported amount of the funds and supporting level was posted on http://sonongnghiep.binhduong.gov.vn/sites/QuyPhongChongThienTai.aspx. Please prefer to the link for details.
5. According to Article 6 & 7 of Decree 94/2014/NĐ-CP, economic organizations which were affected by natural disasters immediately contact the local government for damage evaluation as well as preparing documents for exemption from or reduction or suspension of payment of contributions.
According to Article 4 of Decision 2768/QĐ_UBND dated October 29, 2015 by Binh Duong Provincial People's Committee on promultating temporary regulations on Natural Disaster Prevention and Control Funds management and usage in the province and support level as well as natural disaster prevention activities.
The Department of Agriculture and Rural Development answered by the document 1674/SNN-XDCT dated September 08, 2016.