TAP CHl LUAT HQC SO 11/2018 NGHIEN ClW - TRAO BOI
QUYEN AN SINH XA HOI TRONG VIEC BAO VE THU NHAP COA NGliOl LAO DONG THONG QUA BAO HIEM XA HOI 6 VIET NAM
TRAN THI THUY LAM*
Tdm tdt: Bdo ve thu nhgp thdng qua bdo hiim xa hdi la mgt trong nhimg ngi dung quan trgng thugc quyen an sinh xa hgi cua nguai lao dgng, bdi bdo hiem xa hgi thuc chdt Id bdo hiim thu nhgp cho ngirdi lao ddng khi ggp rui ro, khd khan trong qud trinh lao dgng va cd khi hg khdng cdn tham gia quan h? lao dgng nua. Chinh vi vay, viec ma rgng dien bao phu cua bdo hiim xa hdi den mgi ngu&i lao ddng Id dieu quan trgng vd het sire cdn thiit. Bai viit tap trung phdn tich cdc quy djnh cua phdp ludt Vi^t Nam hi^n hdnh ve bdo ve thu nhgp cho ngudi lao dgng thdng qua bdo hiem xa hdi; ddnh gid th{ic trgng dg bao phu cUa bdo hiem xa hgi vd dua ra mdt sd khuyin nghi nhdm md rdng dien bao phU cua bdo hiem xd hgi, trdnh tinh trang Igt ludi an sinh xa hgi.
Tukhod: An sinh xa hdi; bdo ve thu nhgp; bdo hiem xa hgi
Nhgn bdi: 05/02/2018 Hodn thdnh bien tap: 24/12/2018 Duy^t dang: 31/12/2018 RIGHT TO SOCIAL SECURITY IN SECURING INCOME OF EMPLOYEES THROUGH SOCIAL INSURANCE IN VIETNAM
Abstract: Securing income of employees through social insurance is one of the important issues of the right to social security of employees. This is because social insurance, in its nature, is to ensure income of employees when/or if they face risks and difficulties in working and even in the case they no longer participate in labour relations. Thus, widenning the coverage of social insurance to every employee is of importance and necessity. The paper focuses on the law of Vietnam on securing income of employees through social insurance. It assesses the current situation of the coverage of social insurance and offers some recommendations to widen the coverage of social insurance and to avoid escaping the net of social security.
Kev words: Social security; securing income; social insurance
Received: Feb 5"^. 2018; Editing completed: Dec 2^, 2018; Accepted for publication: Dec 31". 2018.
1. Bao vf thu nhdp thong qua bao h i i m luc nao cung gap nhung may mdn va co mot : xa hoi - mot t r o n g nhihig quyen an sinh xa cupc song binh thudng vd 6n dinh. Luc nay hoi CO" b a n ciia ngirdi lao d o n g hoac luc khde hp cd thg gap phai nhung kho 1.1. Bdo ve thu nhgp - mdt ndi dung quan khan, nii ro ngau nhien phdt sinh ma ban than .trong cua quyen an sinh xd hgi hp kh6ng thg ludng trudc cung nhu thay trude Trong cupc song, con ngudi khong phai dupe. Cdc rui ro trong eupe s i n g hit sue da dang nhung tuu trung lgi cd 7 loai, do la rui T^, 7.. '>• "Z i „ n, . V , . ^ , , , >T-- ro do tu nhign (nhu done ddt, bdo lut. ) rui jj* GiSng vien cao cap, Trir6Tig D^i h^c Lugt Hi N91 ^ ^ ^ " ' ^y'—/« '"»
E-mail: [email protected] TO do moi trudng (chdy, no...), rui ro do sue 67
TAP CHi LUATHQC SO 11/2018 NGHIENCUV- TRAOBdi khoe (benh tdt, dm dau...), rui ro mang tinh
chdt ehu ki sing (ngudi gia, tre em...), rui ro kmh tl (Igm phat, thdt nghiep...), rui ro do xa hpi (di cu, bgo hdnh gia dinh...) vd rui ro do ehien tranh (ngn nhan ehien tranh). Khi roi vao nhiing hodn cdnh do, con ngudi can CO su ho trp cua Nha nudc, cpng ding xa hpi dl bp CO thi vuat qua kho khan, khae phuc dugc nhthig rui ro vd on dinh cupc sing. An sinh xa hpi (ASXH) chinh la hudng tdi muc tigu nay - ddm bao an toan ddi song eho ngudi ddn khi hp gap phai nhung kho khan, rui ro. Bdi vdy, ASXH da trd thanh mpt trong nhiing nhu eau tat yeu cua con ngudi va Id m6t trong nhiing quygn co bdn ciia eon ngudi.
Theo nghla chung nhdt, ASXH la su dam bao thue hien cac quygn cua eon ngudi duac song trong hoa binh, dupre tu do lam an, cu tni, di chuygn, dugc binh ddng trudc phdp ludt, dugc hpc tap, cd viee lam, eo nha d, dugc dam bdo thu nhdp dg thoa man nhiing nhu cdu sinh song thiet ygu khi bi nii ro, tai ngn, tuli gia... Theo nghia nay thi pham vi eiia ASXH rat rpng, bao gom mpi ITnh vue trong ddi sing con ngudi. Theo nghia hep thi ASXH dugc higu la su dam bao thu nhgp vd mot sd digu kien sinh song thilt ylu khdc cho ngudi lao dpng (NLD) va gia dinh hp khi bi gidm hoac mat kha ndng lao dpng hoac mdt viec lam, cho nhung ngudi gia cd, co dan, tre em mo coi, ngudi tan tat, nhung ngudi ngheo doi va nhimg ngudi bi thign tai, dieh hpa...*" Dudi goc do phap ludt quic tl ciing (I). Mac Tien Anh, "Bin them vh thuSt ngu an sinh 68
nhu phdp luat cua cae qudc gia ASXH dui^c coi Id quygn ca bdn ciia con ngudi. Bdi vay quyln an sinh xa hpi dupe higu la "quyin cua con ngu&i duac ddm bdo an todn di sinh song trong dai sdng chung cua cong dong xa hgf.
Nhu vdy, cd the thdy, dd tigp can theo nghla rdng hay nghla hep thi m6t trong nhiing n6i dung ca bdn cua ASXH chinh la vdn de dam bao thu nhdp khi con ngudi roi vao hodn cdnh khd khdn, nii ro. Khi con ngudi gdp kho khan, rui ro thi vdn de quan trpng giup hp tdn tgi ciong nhu vugt qua chinh la can phai ed nguon tai chinh ma it nhdt vd trudc hgt do chinh la thu nhgp. Dieu nay cung giai thich tgi sao ASXH ton tai va edn thigt trong mgi thdi ki, mpi ngn kinh te chd khong phai chi trong xa hpi hien dai hay ngn kinh tg thi trudng. Bdi vgy, bao v?
thu nhgp ludn duge xem la npi dung quan trpng trong quyen ASXH cda con nguoi, dae biet la NLD.
1.2. Bdo hiem xa hgi - hinh thuc bdo v?
thu nhgp cho nguai lao dgng
Bdo hilm xa hpi (BHXH) khong phai la bao hiem cho tinh mang ciing nhu sue khoe cua ngudi lao ddng ma BHXH thuc chat chinh la viec dam bao thu nhdp cho NLD trong qua trinh tham gia quan he lao dong khi ho gap rui ro dan din bi gidm hodc mal thu nhgp hoac khi hp khong con tham gia
xShpi", Tgp chi bdo hiim xd hgi, so 1/2014.
(2). Le Thj Hoai Thu (chu bi6n), Qi^in an sinhxSlio' vd ddm bdo thuc hi^n trong phdp lugt Vi$tNam,W- DEI! hoc quic gia H4N§i, 2014, tr. 17.
TAP CHi LUAT HQC SO 11/2018 NGHIEN ClJV-TRAO BOI quan he lao dpng. Trgn ca sd dong gop vdo
quy BHXH eua NLD va ngudi su dung lao ddng (NSDLD), NLD se duge hudng trg cdp BHXH khi ed cde dilu kien BHXH phat sinh. Muc trg cap nay thudng dupe tinh trgn ea sd mdc tign luong lam cdn cu ddng BHXH cda NLD. Bdi vdy, m\ic tigu eua BHXH chinh la hudng dgn dam bdo thu nhdp cho NLD, ddm bdo cupc sing cho NLD khi hi gidm hoac mat kha ndng lao dpng.* ' Khodn trg cdp ndy se thay the cho thu nhgp eua NLD, dam bao cho NLD cd cude sdng binh thudng va dn dinh.
Vi vdy, tham gia BHXH chmh la viee NLD tham gia vao viec dam bao thu nhgp cho minh trong nhiing trudng hpp gap rui ro.
BHXH chinh Id hinh thuc bao ve thu nhdp cho NLD.
2. Thu-c tr^ng quyen an sinh xa hoi trong viec bao ve thu nh^p cho ngirdi lao dgng thong qua bao hiem xa hpi d Viet Nam
Trong nln kinh tl thi trudng, NLD eo thg tham gia quan hf lao dpng vdi NSDLD hoge la lao dpng tu do. ASXH vdi muc tieu dp dung cho mpi thdnh vien trong xd hpi ngn can phdi hudng din viec bdo ve thu nhdp eho mpi NLD thupc cdc khu vuc khac nhau, Dli vdi nhiing lao dgng tham gia quan he lao dong (thupc khu vuc kit cdu) se dugc bao dam thu nhdp thdng qua hinh thue BHXH bdt bupc va nhirng ddi tugng lao dpng d khu vuc phi kit cdu se dugc bao dam thu nhgp thong qua hinh thdc BHXH tu nguyen.
2.1. Thuc trgng quyin an sinh xa hdi trong viec bdo ve thu nhgp cho ngirai lao dgng thdng qua bdo hiem xa hgi bdt bugc
2.1.1. Ddi tugng dugc bdo ve thu nhgp thdng qua bao higm xd hpi bdt bude
Ddi tugng dugc dam bao quygn ASXH trong vi?c bao ve thu nhdp thong qua BHXH bdt bupc la nhiing NLD co tham gia quan he lao dgng va dugc hudng luang. Muc dich eua NLD khi tham gia quan he lao dgng Id dg CO thu nhgp nuoi song ban than cdng nhu cdc thdnh vign trong gia dmh. Vi vay, tign luang cliinh Id thu nhap tu lao dgng ciia NLD vd trg cdp BHXH chinh la khoan thu nhdp thay thi tien luang, tien tong.
NLD tham gia BHXH bit huge bao gdm NLD Viet Nam tham gia quan he lao dgng vdi tu each la can bg, cong chdc, vien chdc nha nudc; NLD trong lire lugng vu trang;
NLD tham gia quan he lao dgng vdi mpt thdi ban nhdt dinh,**' NLD la cdng ddn nudc ngoai vdo lam viec tgi Viet Nam ed gidy phep lao dpng hoge ehung chi hdnh nghg.*^' Nhiing ddi tugng trgn dg dugc hudng BHXH (thu nhgp thay thg) phdi dap ung nhung digu kien nhdt dinh theo quy dinh cua phap luat tuy theo tdng chg dg BHXH eu thg.
Nhu vgy, doi tugng tham gia BHXH bit huge la NLD thupc cac khu vuc khac nhau va quan he lao dpng ciing phdt sinh d cac hinh thdc khdc nhau vd cd xu hudng ngay
(3). Truang Dai hoc Luat H^ Npi, Gido trinh ludt an sinh xd hpi, Nxb. C6ng an nhin din, Hk N6i, 2013, tr. 114.
(4). Theo Lu^t BHXH nam 2014, tii 01/01/2018 tro di, NLD giao ket hgp ddng lao dpng c6 thoi hein tir 1 th^ng tro 16n se thu6c dien BHXH bat bupc.
(5). Theo Luat BHXH nSm 2014, dli tuong niy sS tham gia BHXHtd 01/01/2018.
69
TAP CHi LUAT HOC SO 11/2018 NGHIENCIJV- TRAOBOI cang dugc md rpng. Bdi vgy, s l lugng ngudi
tham gia BHXH bdt bugc ngdy cdng eo xu hudng gia tdng, do bao phu BHXH dan dugc md rdng. Theo bao cao cua BHXH Viet Nam, tinh din hit 31/12/2016, s l ngudi tham gia BHXH bdt bupc la 12.851.833 ngudi, nam 2017 la 13.591.492 ngudi.**'*
2.1.2. Cdc chl dp bao h i l m xd hpi nhdm ddm bao thu nhdp cho ngudi lao dpng
BHXH bit bupc duge thuc hien vdi 5 chl dp: I m dau; thai sdn; tai nan lao dpng, benh nghi nghiep; him tri va td tudt nham dam bao thu nhdp cho NLD dong eae trudng hgp Im dau, thai san, tai nan lao dpng, moi gia vd chet.
Chl dp BHXH I m dau la che dp bdo higm nhdm dam bao thu nhdp cho NLD (tham gia BHXH) tam thdi hi gian dogn do phdi nghi viec vi bi I m dau, tai nan, chdm soc con I m theo quy dinh cua phdp ludt. Mdc hudng trg cap 6m dau thong thudng bang 75% muc tign luang dong BHXH ciia thdng Hgn kg trade khi nghi vigc. D l i vdi nhung ngudi mac benh digu tri dai ngay ma sau 180 ngdy con phai digu tri them thi muc hudng se thdp ban (bdng 65%, 55% bay 50%) my theo thdi gian dong BHXH.*'* Nhu vdy, trong qud trinh lao dpng, ngu NLD gdp nii ro 6m dau, benh tgt phdi nghi viec, khong co tien luong thi hp van dugc dam bdo cugc sing, dam bdo thu nhdp thong qua trg cdp BHXH.
Chl dp BHXH thai sdn la chl do bao (6). eao cSos6 15/BC-BHXH ngiy 03/4/2018 cua BHXH Vi?t Nam (ph^i luc s6 05) giH Uy ban cic v4n d6 x3 hoi cua Qu6c hgi,
(7). Luat BHXH nam 2014 (tir DiSu 24 din Dilu 29).
hilm nham dam bdo thu nhdp cho lao dgng nii khi mang thai, sinh con, lao dpng nam khi vg sinh con, NLD nudi eon nudi sa sinh va khi thye hien eae bien phdp trdnh thai. Theo quy dinh eua phap lugt, NLD dugc huong c h l do thai san khi thugc mgt trong cac trudng hgp: lao dgng nir mang thai; lao dpng nd sinh con, lao dpng nd mang thai ho va ngudi me nhd mang thai hg, NLD nhgn nuoi eon nuoi dudi 6 thdng tudi; lao dpng nd dat vong tranh thai, NLD thye hien cac bien phdp triet san; lao dpng nam dong BHXH co vg sinh con. Mdc trg cap thai sdn bang 100% muc binh qudn tien luong thdng dong BHXH cua 6 thdng trudc khi nghi viec cua NLD. Khoan trg cap nay nhdm thay the cho thu nhdp cua NLDtrong thdi gian mang thai, sinh con, ddm bdo cho NLD dn dinh.
C h l dp bdo higm tai nan lao dpng, benh nghg nghiep la che do bdo hiem xa hpi nhSm bdo higm thu nhgp cho NLD khi hi tai nan lao dpng, benh nghg nghiep. Khi NLD bi tai ngn lao dpng, benh nghg nghiep, sde khoe cua NLD bi gidm suf dan den viec NLD bi suy giam kha nang lao dpng. Khi do NLD c6 thg se phdi chuyen sang lam cong viec khdc vd thdm ehi khong eon dd sde khoe de tham gia quan he lao dgng. Digu nay anh huong rdt Idn den thu nhgp eiing nhu ddi song ciia NLD. Vi vgy, bdo higm tai ngn lao dpng, benh nghg nghiep se giiip NLD on djnh thu nhdp va ddi sdng. Theo quy dinh, NLD bi tai ngn lao dgng, benh nghg nghiep suy giam kha ndng lao dpng tu 5% trd len se duQC hudng bdo higm xa hpi mpt lan hodc hang thang. Mdc trg cdp se tuy thugc vdo muc dp
70
TAP CHI LUAT HOC SO1L2018 NGHIENCVV- TRAOBOI suy giam khd nang lao dpng vd thdi gian
d6ng bdo hiem xa hdi cua NLD.*^' Chl dp huu tri la ehl do BHXH nhdm ddm bdo thu nhgp cho ngudi bet tuoi lao dgng hodc khdng con tham gia quan he lao dpng. Khoan trg cdp nay se la khodn tien thay thg cho nhung thu nhgp (tign luang) td quan he lao dpng cua NLD. Day la sy thi hien ro net nhat viec bdo ddm thu nhap cho NLD thdng qua BHXH.
Tuy thupc vao nhung digu kien nhdt dinh nhu dp tuoi, thdi gian dong BHXH ma NLD dugc hudng chg dp luang huu hang thdng hay chg d6 bdo higm xa hgi mgt Idn hay bdo luu thdi gian dong BHXH.
Chl dd lucmg him hang thdng dugc dp dung cho NLD khi ed dd digu kien vg do tu6i va thdi gian ddng bao higm xa hpi theo quy dinh. Trong mpt sd trudng hgp, NLD co thi dugc nghi hiru trudc tudi do suy giam kha nang lao dgng. Tuy nhign, du nghi huu dung tudi hay trudc tudi thi thdi gian ddng BHXH ciia NLD vl ca ban phai du 20 ndm dong BHXH trd len. Ddy ciing Id khoang thdi gian tucmg ddi dai ddi vdi NLD, dae biet Id ddi vdi lao dgng ph6 th6ng ngn nhilu khi NLD da khong chd vd dong du dl hudng chl do huu di theo quy dinh. Muc dg cdp huu tri dugc tinh theo thdi gian dong BHXH va mue lucmg trung binh lam cdn cd ddng BHXH. Mue luang huu cao nhdt bdng 75%
mdc binh quan thu nhdp thang dong BHXH.
Trg cdp bao hiem xa hpi 1 Idn duge dp dung cho nhiing NLD khong du dieu kien
hudng luang huu hdng thdng vd thupc nhung trudng hgp theo quy dinh cua phap ludt.
Mdc hudng BHXH mot Idn dugc tuih theo sl nam dong BHXH.*^*** Theo do, NLD cd thdi gian ddng BHXH dudi 20 ndm sau 1 nam bdo luu khdng ddng BHXH co thi ygu cdu giai quylt BHXH 1 Idn. Dilu do la qua de dang khiln nhilu NLD co xu hudng hudng BHXH 1 Idn thay vi ehd ddng du dg hudng huu tri hdng thdng.
Chg do td tudt la chg dg bao hiem xd hdi d6i vdi thdn nhdn ciia NLD dang tham gia quan he lao ddng hoac da tham gia quan he lao dpng nay dang hudng bdo higm, dang ehd hudng bdo higm md chgt. Chg dp nay nhdm trg giup mpt phdn tign tang le vd trg gidp cho than nhan eua NLD khi mdt di nguon nudi dudng.
Chg dp bdo hiem td tudt gom hai chg dp:
ehe dp trg cdp mai tdng vd chg dp tign tudt.
Chg do tign tuat cung gom: chg do tudt hang thdng va trg cap tudt 1 lan. Than nhdn cua NLD duge hudng chg do tudt hdng thdng bao gdm: con, vg hoge ch6ng, cha me de, eha me vg hoge chong khi dap ung dugc nhiing digu kien nhdt djnh theo quy dinh cda phap ludt. Mue trg eap tien tuat hang thdng cho moi than nhan bang 50%) muc luang ca sd, trudng hgp thdn nhdn kh6ng co ngudi tryc tigp nu6i dudng thi muc trg cap tudt hang thdng bdng 70% mue luang ca sd. Chl do trg cap tudt mgt Idn vg ea ban dugc dp dung cho nhung trudng hgp khong du dilu kien hudng chg dg tudt hang thdng.'*'*
(8). Lull an toan v? sinh lao dong nam 2015 (Dieu 48,49).
(9). Luat BHXH nSm 2014 (cdc Dieu 54 den Dieu 58).
(lO).Xem them Luat BHXH nam 2014 (Dieu 60).
(1 l).Xem them Luat BHXH (tir Dieu 67 din Dilu 69).
TAP CHi LUAT HQC SO 11/2018 NGHIEN C&U - TRAO Bdl Tren thuc te BHXH da gidi quygt quygn
lgi eho eho sl lugng Idn ngudi tham gia BHXH nhdm dam bdo thu nhdp cbo hp khi co nhimg dilu kipn BHXH phat smb. Cu thi, nam 2015, todn nganh BHXH gidi quylt chl dp BHXH eho 8.028.792 lugt ngudi (chua bao gIm dli tugng do luc lugng vu trang gidi quylt), tang 812.611 lugt ngudi (11%) so vdi ndm 2014. Nam 2016, toan ngdnh BHXH dd gidi quylt chl do BHXH eho 8,67 trieu lugt ngudi*'^' (chua bao gdm khoi lyc lugng vii trang), tang 640 nghin lugt ngudi (7,9%) so vdi nam 2015. Nam 2017 todn nghanh BHXH da gidi quygt cho 142.000 ngudi hudng BHXH hang thang; 717.000 ngudi hudng BHXH 1 lan; 9,1 trieu ngudi hudng 6m dau, thai san, dudng sde phuc h6i sde khoe.*'^*
Nhu vdy, eo the thay, sy gia tang s6 ngudi tham gia BHXH ciing nhu viec giai quyet chg do quygn lgi BHXH cho NLD d goc dp nao d6 da thg hien su bao dam vg thu nhdp cho NLD khi gap cac nii ro. Tuy nhien, do bao phu cua BHXH vdn chua cao va dgc biet dang co tinh trgng NLD eo xu hudng muln hudng BHXH 1 Idn thay vi chd hudng BHXH hang thang.
2.2. Thuc trang quyen an sinh xa hdi trong viee bdo ve thu nhdp cho nguoi lao dgng thdng qua bdo hiim xd hdi tu nguyen Cimg gilng nhu lao dpng thu6c khu vyc (12)Trong d6: 131.766 nguoi huong BHXH hang thing (trong do huu tri la 107.177 ngudi); 678.865 lupt ngudi hucmg BHXH mpt ISn; 7.855.742 lupt nguoi hudng chl dp 6m dau, thai san, du&ng sue phyc hoi sue khoe.
(13). Bao cao ket qua c6ng tic va phuang hudng nhi?m vy cua BHXH cic nam 2015, 2016, 2017.
chinh thdc, lao ddng ty do thugc khu vyc kh6ng chinh thdc ciing thye su cdn thilt phai cd su dam bao thu nhdp dae biet la khi hp hit mdi lao ddng hoac khi khdng eon tham gia quan he lao ddng. BHXH ty nguyen chinh la hinh thuc bao dam thu nhgp cho nhiing lao dpng ndy.
Theo quy djnh cua phap ludt, BHXH tir nguyen dugc dp dyng eho nhiing NLD Viet Nam trong dp tu6i lao dgng nhung khong thugc ddi tugng tham gia BHXH bdt bupc.
BHXH tu nguygn dugc thyc hien vdi hai chg do: chg d6 huu tri va td tuat. Che dg huu tri trong BHXH ty nguygn cimg bao gdm che dp huu tri hang thang, BHXH mpt lan hodc bao luu thdi gian ddng BHXH.
Che dp luong huu hang thdng eung dupe ap dyng cho NLD dii dp tu6i vd thdi gian dong BHXH theo quy djnh. Muc trg cap huu tri cung dugc tinh theo mdc thai gian dong BHXH va dugc tinh tren ca sd muc luong trung binh lam can cu ddng BHXH vd muc cao nhat bang 75%) muc binh qudn thu nhgp thdng dong BHXH.*"" Trg cdp bdo hilm xa hgi 1 lan cung dugc dp dyng cho nhimg NLD kh6ng dd dieu kien hudng luang huu hang thdng vd thugc nhung trudng hgp theo quy dinh cua phdp luat. Mdc hudng BHXH mdt Idn dugc tinh theo sl nam dong BHXH.
Chl do tu tudt trong BHXH ty nguyen eung gdm hai che dd Id chl d6 mai tang phi va chg do tien tuat. Tuy nhign, khdc vdi che do tien tuat trong BHXH bdt bupc (gIm ca chl dp tudt hdng thang vd tiln tudt 1 Idn),
(14).Xem th6m Lult BHXH nam 2014 (cac Dieu 54 din Dilu 58).
TAP CHI LUAT HQC SO 11/2018 NGHIEN CUV - TRA O BOI che dp tign tudt trong BHXH tu nguyen chi
CO trg eap tuat 1 lan. Tuy thupc trudng hgp NLD chet khi dang tham gia BHXH, dang bdo luu thdi gian ddng BHXH hay NLD chit khi dang hudng luang huu ma mdc trg cdp tign tudt dugc xac djnh khac nhau. Song muc dich ciia edc khodn trg cap nay la hudng den viec ho trg thu nhdp cho than nhan cua NLD khi NLD ehlt.*'^*
Theo bao eao eua BHXH Viet Nam, s6 lugng ngudi tham gia BHXH tu nguyen nam 2015 la 0,23 trieu ngudi, tang 19%. so vdi nam 2014. Ndm 2016 so lugng ngudi tham gia BHXH tu nguyen la 203.000 ngudi,*'**
nam 2017 la 227.506 ngudi.*''* Nhu vay, ed thg thdy s6 lugng ngudi tham gia BHXH ty nguygn co xu hudng chiing lai, khdng co chigu hudng md rgng, gia tang. Ddy la drgu can quan tdm va giai quyet ve BHXH ty nguyen d Viet Nam hien nay.
2.3. Thirc trang quyen an sinh xd hdi trong viec bdo ve thu nhap cho ngu&i lao dgng thong qua bdo hiem xa hgi thdt nghiip
BHXH thdt nghigp la chl dp bdo hilm . nhdm bao dam thu nhdp eho NLD khi bj mdt viee lam hoae chdm ddt hgp ddng, d6ng thdi . hi trg, tao dilu kien dl NLD quay trd lgi thi : trudng lao dgng. Chinh vi vgy, che do nay - dgc biet quan trgng trong dieu kign eua ngn
! (15)aem thgm Luat BHXH (tir Dieu 67 din Dieu 69).
(16). eao cao kit qua cdng t^c nam 2015 va phucmg
• hudng nhi?m vu nSm 2016 ciia BHXH vl Bio clo kit j^qul cong tac nam 2016 va phuong hudng nhiem vu i;nam2017cuaBHXH.
(17). Bao cao sl 15/BC-BHXH ngay 03/4/2018 cua . BHXH Vi?t Nam (phy luc so 05) gui UJ ban cic van
"^'dl xa hOi ciia Qu6c hOi.
kmh tl thi trudng khi ma thdt nghiep, kh6ng CO viee lam mang tinh gian doan doi vdi ngudi lao dpng la dilu khd tranh khoi. Trg cap bdo higm thdt nghiep se thay the eho thu nhdp eua NLD trong thdi gian NLD khdng CO viec lam, bao dam cho NLD co nguon thu nhdp trong thai gian tim kiem viec lam mdi.
Vi vdy, ddy eiing la n^i dung the hien rdt ro quygn ASXH cua NLD trong viec bdo vg thu nhdp thdng qua BHXH. Tuy thugc vao thdi gian ddng BHTN ma ngudi lao dgng se dugc hudng chg dg bao hiem thdt nghiep trong khodng thdi gian td 3 thdng din 12 thang.
Muc trg cdp thdt nghigp hang thang bdng 60% miic binh quan tien luang thang dong BHXH cda 6 thdng lign kg trudc khi mat viec hodc cham ddt hgp d6ng lao dgng hay hgp d6ng lam vipe theo quy djnh cua phap ludt. Ngoai trg cap that nghiep, NLD con dugc hudng bao hiem y tg, dugc ho trg tu van gidi thieu viec lam va dugc ho trg hgc nghg theo quy djnh cda phdp ludt. Cde ehl dp nay nham giup NLD co thg nhanh chdng quay trd lgi thj trudng lao dpng, co duge viec lam mdi.
Theo bdo cdo cim BHXH Viet Nam tong s6 ngudi tham gia bao higm thdt nghiep ndm 2016 la 11,060,178 ngudi va nan 2017 la 11,774,742 ngudi.*'^* Ndm 2017 toan nganh BHXH da giai quylt cho 620.000 ngudi hudng bao higm thdt nghiep.*^***
(18).Xem them Dilu 50 Luat viec lam nam 2013.
(19), Bao cao s6 15/BC-BHXH ngay 03/4/2018 ciia BHXH Vi^t Nam (ph\i lyc s6 05) gui Uy ban cac vin de xa h6i ciia Quoc h^i.
(20). Bao clo so 252/BC-BHXH ve kit qui cong tac nam 2017 va nhi?m vy nSm 2018 ciia BHXH.
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TAP CHI LUAT HQCS6n/2018 NGHIENCUV- TRAOt>6l 3. Mot so nhan xet va khuyen nghi
3.1. Mdt sd nhgn xet
Thu nhdt, tren ca sd nhiing npi dung da phdn tich d trgn co thg thdy, quyln ASXH cua NLD trong viec bao ve thu nhdp cua NLD th6ngqua BHXH vl co bdn da duge bao ddm. Xet vl phuang dien bao phu, bao . hilm xa hgi da hudng tdi viee thuc hipn BHXH cho mpi NLD. NLD lam viee dong cdc dan vj sd dung lao dpng thi tham gia BHXH d hinh thdc BHXH bdt bupc, con dli vdi cdc lao dpng tu do tham gia BHXH d hinh thdc BHXH ty nguyen. Nhu vay, BHXH da hudng tdi sy bao phu d cac khu wxc lao dpng khdc nhau g6m cd khu vue kgt cdu vd khu vuc phi kgt can. Dgn nam 2018, vl mdt chinh sach, BHXH bat bupc va BHXH ty nguypn da bao phu toan bp lye lugng lao dpng. Dieu do chung to quygn ASXH trong viec bao ve thu nhdp th6ng qua BHXH vg ca ban da dyxgc ap dung d6i vdi mpi NLD.
Thu hai, BHXH vdi cac chg dp Im dau;
thai san; tai nan lao dpng, benh nghi nghigp;
huu di va td tudt, thdt nghiep da hudng tdi viec bao dam thu nhdp cho NLD d nhilu logi rui ro khdc nhau nhu Im dau, thai san, tai nan lao dpng, mdt viec 1dm, tuli gia... Cdc chg d§ bao higm nay khong chi dam bdo thu nhgp cho NLD trong qud trinh lao dpng (ehl dp 6m dau, tai nan lao dgng....) hay khi NLD bj gidn doan quan he lao dgng (chl dp that nghigp) ma ngay ca khi NLD kh6ng con tham gia quan he lao dpng nua (chl dp huu tri vd tu mdt). Dilu do cho thdy, bdo ddm thu
nhdp cho NLD th6ng qua BHXH dugc thirc hien d nhigu khia canh, tuang d6i Idu dai va In djnh, xuyen sudt qud trinh lao dgng ciia NLD, ddp ling diing mye tieu cua ASXH.
Thu ba, tuy dien bao phd cda BHXH 6 Viet Nam (thg hien d d6i tugng tham gia) da, dugc md rgng song dg bao phd do din hit ndm 2016 mdi chi cd 13,1 trieu ngudi fliam gia, chiem trgn 24% luc lugng lao dpng (tuang duang vdi 28%o luc lugng lao dpng trong dp di6i), din nam 2017 la 13.818.998 ngudi, chigm khodng 28,97% lue lupng lao dpng trong dp tudi lao dpng (trong do s6 ngudi tham gia BHXH bat bupc chiem khoang 28,49% lyc lugng lao dpng trong d6 tu6i lao dpng; s6 ngudi tham gia BHXH t\r nguygn rat thdp, chigm khodng 0,48% l\rc' iugng lao dgng trong do tu6i lao dpng).*^'*Ti le nay van edn rat thap so vdi quy djnh ciia ILO, vdi nhigu nudc trgn thg gidi ciing nhu tiem ndng phdt trign kinh tg - xd hgi cua dat nudc. Theo Cdng udc sl 102 cua ILO, tong so ngudi tham gia BHXH ngn chigm it nhat 50% sd ngudi lam cdng an luong ho§c ehilm it nhdt 20% dan sl. Day la dp bao phu t6i thigu ma mpt he thing BHXH li tudng cdn dgt dgn. Vi vdy, Viet Nam ciing can phai CO nhung bien phap dg md rpng dien bao phu eua BHXH.
Ngoai ra, xet ve vg tdc dp gia tang so, ngudi tham gia BHXH tu nguyen hang nam
(21). Bio d o s6 776/BC-BTC ciia B^ tii chinh ngay 18/7/2017 vl ra soit dl xuit holn thi§n h? thong bao hiem xl hfii, bao hilm thdt nghif p, bao hiem y te tlnrc hi?n cic giai phap hd trg, md dng ddi tugng tham gia BHXH, bao hilm thdt nghi&p, bio hilm y tl.
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TAP CHI LUAT HOC SO 11/2018 NGHIEN CUV - TRAOBOI ebb thdy cd sy dot b i l n trong s l ngudi tham
gia BHXH ty nguyen ndm 2009 (6,7%. so vdi nam 2008 - nhiing nam ddu khi quy djnh v l BHXH t y nguyen duge thi hanh). Tuy nhien, su gia tdng nay ed chieu hudng suy giam, dae biet td 2013 trd lgi day da ddn d i n tinh trgng 9 nam thyc hien mdi ehi co tren 200.000 ngudi tham gia, chiem 0,42%. lyc lugng lao dpng trong dp tu6i.*^' Digu ndy doi hoi chiing ta can phai xem xet lai chinh sach BHXH t y nguyen bdi hinh thue bao hiem nay chd ygu dp dung cho lao ddng tu do ma day lgi la ddi tugng d l bj tdn thuang nhdt. Han nda ngu cdc lao dpng nay kh6ng tham gia bdo higm thi khi ve gia hp cung se la nhiing d6i tugng "lot" ra ngoai mang ludi ASXH va den dp tudi nao do hg lgi trd thanh doi tugng bude he thdng ASXH phdi trg gidp.
Thu tu, hien nay, NLD dang cd xu hudng mu6n hudng BHXH mpt lan thay vi hudng BHXH hdng thdng.'^^' Dilu nay t h i hien rdt ro qua cupc dinh c6ng phan d6i Dieu 60 Ludt BHXH nam 2014 eiing nhu sd lugng ngudi dg nghj duge gidi quygt BHXH 1 lan.
Nam 2017, s l lugng ngudi hudng bao hiem xa hpi mpt Idn Ign tdi 666.955 ngudi.^^"*' Do (22). B6 lao dpng, thuong binh vl xa hpi, Du thao bao d o ve cic giii phip md rdng di^n bao phu bio J hiem xa hpi, 2017.
(23). Thing 3/2015, hon 90.000 NLD Cdng ti Pou - Yuen Viet Nam dinh cdng phin doi Dilu 60 Lult
BHXH nam 2014 vl BHXH 1 ISn.
(24). Bao d o s6 776/BC-BTC ciia B§ tii chinh ngiy - 18/7/2017 vl ra soit de xuit holn thi^n h? thdng bao i hilm xa hpi, bio hiem thit nghiep, bio hilm y tl thuc
hien cic giii phip ho trp, md dng dli tugmg tham gia 5 BHXH, bio hilm thdt nghiep, bao hilm y tl.
do, so lugng NLD hudng luong huu hang thang ed xu hudng it di. Thuc tg cho thdy, trong mgt vai nam gdn ddy, thay vi ehd dd dp tu6i hudng luang huu,' NLD lgi dang ki nhgn BHXH mgt Idn. Tinh trang ndy se dan dgn viee ngay eang c6 nhigu ngudi se Igt khoi ludi ASXH va mdt ch6 dua vg gia. N h u vdy, muc tieu bao dam thu nhdp cua NLD thong qua BHXH ciia ASXH se khong dat kgt qua nhu mong muon, khi do chung ta kho c6 the dat dugc mye tigu dgn ndm 2020 ed khodng 50% lye lugng lao dgng tham gia BHXH theo Nghj quylt so 15-NQ/TW ngay 22/11/2012 vg mgt s6 van dg chinh saeh xa hgi giai dogn 2012 - 2020 va 60% luc lugng lao dpng trong dp tuoi lao dpng tham gia BHXH theo Nghj quylt s l 28/NQ-TW ngdy 23/5/2018 ve cai each chinh sdch BHXH cua Hpi nghi lan thii 7 Ban ehdp hdnh Trung uong Ddng cgng sdn Viet Nam Khoa XII.
Theo bdo eao cua Bp lao ddng, thucmg binh va xa hgi, tinh dgn eudi nam 2015, trong tong so 11,5 tripu ngudi cao tudi chi co xdp xi 5,5 trieu ngudi (tuong dng vdi 47,11%) dugc hudng trg cap hang thdng, trong dd co gdn 3 trieu ngudi (tuong dng vdi 24,55%) hudng lucmg him vd cdc logi trg cdp BHXH hang thdng. N h u vdy cdn dgn gdn 5 3 % s l ngudi cao tudi d Viet Nam cdn cd nhung dam bao hang thdng cho thu nhdp cda minh.*^^* Day Id tinh trang dang "bao dgng"
cho hp t h i n g ASXH Viet Nam.
(25). B$ lao dOng, thuong binh va xl h§i. Bio cao ve d c giai phip md rpng di?n bao phu bao hilm x3 hpi, 2017.
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TAP CHi LUAT HQC SO 11/2018 NGHIEN CUU - IRAQ BOl Nguyen nhdn dan din tinh trgng tren co
thi c6 nhilu nhung mgt trong nhung li do khiln NLD muln hudng BHXH mpt Idn ed le Id bdi thdi gian dong BHXH dl hudng ehl dp huu tri hdng thdng qud dai. Theo quy dinh ciia phap ludt, dl duge hudng bdo hilm huu tri hang thdng, th6ng thudng NLD phdi CO thdi gian dong BHXH du 20 ndm trd len. Thdi gian nay co le la qud lau d6i vdi NLD CO c6ng viec khdng 6n dinh, dae biet la nhiing lao ddng phd thong trong cae khu cong nghigp vdi tam li chi lam mgt thai gian sau do vl qug sinh s6ng. Bdi vdy, thigt nghT, phap ludt cdn co sy sua doi cho phu hgp nhdm thu hiit NLD chd dd tuoi dg hudng huu tri hdng thdng thay vi hudng BHXH 1 Idn.
3.2. Mgt sd khuyen nghi
Viec thuc hien quygn ASXH trong viec bao dam thu nhgp th6ng qua BHXH la vdn dg hgt sue can thiet. Dg md rdng dien bao phu BHXH nhdm bdo ddm thu nhdp cho NLD cung nhu bao dam quygn ASXH thilt nghi cdn:
Thir nhdt, cdn hudng dgn nguyen tie chia se giua nhiing ngudi tham gia BHXH trong ehl dp BHXH dai hgn. Trong BHXH eo hai nguyen tdc ea ban la nguygn tdc dong hudng va nguygn tdc chia se giira nhung ngudi tham gia BHXH. Tuy nhign, trong phdp lugt BHXH Viet Nam hien hanh, hai nguygn tdc nay mdi dugc thyc hien mgt each tuong ddi hgp ll doi vdi chl do bao hilm ngdn hgn nhu chg dg 6m dau, thai sdn, tai nan lao ddng.
Trong cac chl do BHXH dai ban (chl do huu di va tu tudt) vice thyc hien hai nguygn
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tdc nay chua dugc thyc su hpp li. Vdi each quy djnh cua phdp ludt hien hanh, trong chS dp BHXH ddi hgn cd le hudng dgn nhilu din nguyen tac ddng hudng, dam bdo sy cong bdng giua cac chu thg tham gia bdo hilm, Digu nay ciing rdt dang khuyin khich. Tuy nhign, trong boi cdnh quy BHXH dai hem eua chiing ta dang co nguy ca kh6ng dam bdo duge su cdn doi giira thu vd chi thi chdng ta cdn phdi tinh den nguygn tdc chia se nhigu hon trong cae chg do nay dl nhlfiu ngudi cung dugc hudng BHXH. Dilu nay cung la phu hgp vdi muc tigu ciia ASXH eung nhu ban chdt cda BHXH. Theo quy dinh eiia lugt BHXH hien nay ti le luang hini cao nhdt eua chiing ta la 75% muc binh quan tign lucmg thang 1dm can cd dong BHXH. Ti le nay la cao so vdi cac nudc tren thi gioi v^
trong khu vyc. Ti le hudng luong huu trung binh trgn the gidi la khodng 50%, 30 quoc gia khu vye OECD ti le ndy Id 60%, cac nudc khu vyc Ddng A/Thai Bmh Duong la 47%) va cac nudc Nam A la 52%. Mpt s6, nudc D6ng A nhu Nhat Ban, Han Quoc la 46%), cac nude Tay Au la 41%.*^^' Vi v^y, thigt nghT de tang cudng nguygn tac chia se giiia nhiJng ngudi tham gia bdo higm, co the quy dinh ti le luong huu tii da d muc thap ban vd hg thap dieu kien ve s6 nam dong BHXH dl hudng chl do huu tri dl nhieu NLD cung cd thi hudng BHXH. Dilu nay
(26). Bao d o sd 776/BC-BTC cua Bo tai chinh ngiy 18/7/2017 vl rl soat dl xudt hoan thi?n he thing Mo "
hiem xa hpi, bio hiem that nghiep, bio hiem y te thvc jj;;;;;;
hien cac giii phip ho trp, md png dli tupng tham p BHXH, bao hilm thit nghiSp, bio hiem y te.
iiiiiji
TAP CHI LUAT HQC SO 11/2018 NGHIENCUV- TRAOBdl cung phu hgp vdi tinh thdn cua Nghi quygt
s6 28/NQ-TW, 23/5/2018 vl cdi each cbinh sdch BHXH cua Hgi nghi Idn thd 7 Ban chip hanh Trung uong Ddng c6ng sdn Viet Nam Khoa XII.*^'* D6ng thdi ben cgnh do eiing hudng tdi su ehia se giua nhiing ngudi tham gia BHXH eo mdc luang cao vol ngudi eo mdc luang thap dg thu hep khodng each vl thu nhdp trong cdc ddi tugng hudng ehl do huu tri.
Thii hai, bd sung doi tugng tham gia BHXH bat bugc. Dl md rgng dien bao phu BHXH, thigt nghi can bo sung mdt sd doi tugng thugc dign BHXH bdt bugc nhu ehu hg kinh doanh cd the va ngudi quan li doanh nghigp, ngudi qudn li dieu hanh hgp tac xa kh6ng hudng tign lucmg ddng thdi thye hien nghiem viec tham gia BHXH bdt huge cho nhom lao dgng hudng luong doi vdi ngudi qudn li, ngudi quan li dieu hanh va cac xa vign hgp tac xa. Cdc d6i tugng nay tham gia BHXH eiing se tao ra lugng Idn sd ngudi tham gia BHXH.
Thu ba, cdn tang thdi gian bdo luu dong BHXH nhdm hgn ehl viec hudng BHXH mpt Idn trong trudng hgp chua hit tudi lao dgng. Nhu da phan tich d trgn, theo quy dinh eua phdp ludt hien hdnh, NLD khi chdm ddt
(27). Nghi quylt sd 28/NQ-TW ngay 23/5/2018 cua H§i nghi trung uong 7 dl chii truong: Siia doi dieu ki^n hudng chl dp huu trf theo hudng giim dan s6 nam d6ng bio hilm xl hpi tfii thieu dl dupe hudng chl dp huu tri tir 20 n3m xuong 15 nam, huong tdi c6n 10 nam vdi miic hudng dupe tinh toin phu hpp nhim t^o dilu kien cho ngudi lao dOng cao tu6i, cd s6 nim tham gia BHXH thap dupe tilp c|n va thy hudng quyln Ipi BHXH.
quan he lao ddng sau 1 ndm bao luu thdi gian dong BHXH se dugc giai quylt BHXH 1 lan. Vi vgy, dl hgn chg tinh trang NLD hudng BHXH 1 Idn, cdn phai tdng thdi gian bao luu dong BHXH cda NLD. Thuc hipn chinh sdch nay se khiln lugng kh6ng nho NLD van se tilp tuc tham gia BHXH vi sau do NLD CO thi lai tim kilm dugc viec lam mdi. Tuy nhign, thyc hien chinh sdch ndy can theo hudng eo 16 trinh, chdng ban nhu moi nam tang thgm 1 nam cho dgn khi sau bdo luu 5 nam mdi dugc quyen dg nghj hudng BHXH mdt lan.
r/iM- tu, dan gidn, thudn tien ban niia quy trinh thu tuc tham gia, thu hudng BHXH noi chung va dac biet la BHXH ty nguyen ndi rieng de thu hut ngudi dan, dae biet d khu vyc ndng thdn. Thyc tign thuc hien.d nhigu nudc da chiing minh rat rd -i^dn dg nay.
Trong dieu kien he thdng ngdn hang va vien th6ng Viet Nam dang phat trign va thuan tien, viec thu va hudng BHXH (dgc biet d6i vdi BHXH tu nguyen) hoan toan eo the thyc hign th6ng qua kgnh nay./.
TAI LIEU THAM K H A O 1. Mgc Tign Anh, "Bdn thgm vl thudt ngii
an sinh xa hpi", Tgp chi bdo hiim xa hdi, sl 1/2014.
2. Lg Thj Hoai Thu (ehu bien), Quyen an sinh xa hdi vd ddm bdo thuc hien trong phdp ludt Viet Nam, Nxb. Dgi hge quic gia Ha Ndi, 2014.
3. Trudng Dgi hpc Ludt Ha Npi, Gido trinh lugt an sinh xd hgi, Nxb. Cong an nhan dan, Ha Npi, 2013.
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