PHATTRIEN CHI/0NG TRINH Hl/U TRI Tl/ NGUYEN:
COSdPHAPLYVATHI/CTIENTRIENKHAI
LCNGOCCHI
Bin tgnh viec cii eddi tif diUUng trinh bUu tri bit bupc sU binh thanh vd phdt trih cdc diUtmg trinh huu tri tUnguyin Id mpt gidi phdp td tinh chien luge ddi hqn ddi vdi he thdng an sinh xd h^
ndi rieng vd phat triin kinh tendi chung. Phdt trien be thdng an sinh xa hpi, vdi viic trien kbai chuung trinh huu tri tu nguyen se tgo ra nguon von nhdn roi ddi hgn deddu tu trd Igi nen Hub te thing qua thj trudng vda. T^dd, tiij UU^g vdn se phdt trial vi thieu sdu, gdp phdn tdng trudng kinh tivi dn djnh xd hdi.
Tifkhda: Hiiu tri tu nguyin, on smh xd hpi, bdo hiem xd hgi, thi tmdng von, nen kinh ti
DEVELOPING A VOLUNTARY RETIREMENT PROGRAM IN VIETNAM TO DIVERSIFY SOCIAL SECURITY PROGRAMS LeNgoc Chi
In addition to the reform of compulsory retirement programs, the formation and development of voluntary retirement programs is a long-term strategic solution to the social security system m particular and economic development in general.
Developing the social security system, with the implementation of a voluntary retirement program, will create long-term free capital to reinvest in the economy through the capital market. Since then, the capital market will develop in depth, contributing to economic growth and social stability.
Keywords: Voluntary pension, social security, social insurance, capital market, economy
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Ngdy nhgn bdi: lS/S/2020 Ngay hodn thien biin tdp: 22/5/2020 Ngdy duyet ddng: 5/6/2020
Tiem n i n g phat tri^n ChUAig trinh hiTu tri b6 sung tiT nguyan tai Viet Nam
Dan so Viet N a m hien cd khoang 96,2 trieu ngudi, ti-ong dd n h d m b-ong d p tudi lao d p n g {tir 15-64 hidi) k h o a n g 56,1 trieu n g u d i . De d i m bao t r g cap cho n g u d i lao d g n g khi ve h u u , tir n a m 1995 h e thong b i o
hiem xa hpi (BHXH) ra ddi, da thiet l^p n e n tang co ban cho h e thong an smh xa hpi (ASXH) vdi e h u p n g trinh BHXH b i t huge (trong d d cd bao hiem h u u tri bat bupc),
Theo quy djnh hien h a n h , n g u d i lao d p n g ky h p p d o n g lao d p n g d i i h a n b i t bupc tham gia cac e h u o n g trinh BHXH, trong dd ca n g u d i lao d p n g va n g u d i sir d y n g lao d g n g d d n g thdi d d n g g d p vao cac quy d o BHXH Viet Nam q u i n ly. Tinh d e n het n a m 2019, da cd k h o a n g 15.596.725 n g u d i tiiam gia theo che dg bat bupc va khoang 470.779 n g u d i tham gia h | thong BHXH tren eo sd t y n g u y i n .
Mae dii, da b u d c d a u thiet lap d u g c n e n t i n g c o b a n cho h e thdng ASXH, n h u n g cac c h u o n g h i n h BHXH hien d a n g phai dpi dien vdi n h i e u khd khan, thach t h u e n h i r (i) Doi t u g n g tham gia cdn h a n che. Viec t^p trung n g u o n tiiu, dgc b i | t tir khoi d o a n h n g h i l p t u nhan, cdn khd khan; (ii) C o cau d a n so Viet N a m d a n g trong "dg tudi vang", n h u n g se s d m b u d c sang giai d o a n gia hda, vdi toe dg k h i n h a n h d a n d I h lam g i i m ty le so ngudi ddng gdp/so n g u d i tiiu h u d n g ; (iii) C o ehe tiiue ttiu/tiiyc chi va quyen Igi h u u h i tinh t o i n tiieo p h u o n g thiic xac djnh tiirdc miic chi. N h i m g khd k h i n , tiiach t h u c nay da t i e d g n g khdng n h d d e n s y ben vimg cua h | tiiong BHXH, khi d d n g tien k h d n g can ddi d u p c trong dai han.
Vdi vai tid quan h p n g h-ong he thdng ASXH v i h d trp p h i t trien thj trudng von, c h u o n g h i n h h u u h i b d s u n g ti^ nguyen p h i t hril'n m a n h tgi cac n u d c h i n the gidi, d | c biet la e i c qude gia d a n g phat hi&i, p h i i ddi mat vdi tinh tigng gia hda d i n sd.
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De ling phd vdi xu hudng gia hda dan sd, cac nude phat triln da va dang thye hi|n cii each cac chuang trinh ASXH, vdi trgng tam la chuong trinh huu tri.
Theo do, timg budc nang cao tud'i nghi huu; dong thdi, eai each che dg ddng gdp va hudng luong huu theo hudng bio dam tinh ben viing cua he thong cic chuong trinh huu tri ndi rilng va ASXH ndi ehung.
Khio sat cho thay, eae nude dang phat trien cd co cau dan sd thu§n Igi va dg tud'i tnmg binh cdn thap, viec phat trien eac chuong trinh huu tri hien dupe thye hien theo hudng da dang hda nguon lyc, giam ginh n|ng ddi vdi ngan sach nha nudc va xa hgi nham dim bao tinh ben viing cua he thong.
Cac chuang trinh huu tri la mgt bp phan quan trpng cua he thong ASXH. Myc tieu nham phan phdi Igi thu nhap eua xa hpi, dim bio nhiing ddi tugng ed thu nhap thap dudi miic sinh hogt tdi thieu, ddi tucng dl bi ton thuong (khuyet tgt, khdng noi nuong tya...) cd the dam bio cugc sdng. Thdng qua cic chuong trinh huu tri, mdi ci nhan cd the tiet kiem mgt phan thu nhgp trong thdi gian lam vi|e de sii dung khi het kha nang lao dgng va tao ra thu nhap d giai dogn nghi huu.
Chuang trinh huu tri bo sung ty nguyen cd dae diem co ban la che dg thu/chi dupe xic dinh theo miic ddng gdp. Tuong ty nhu ehucmg trinh huu tri bo sung bat bupc, he thdng tai khoin ci nhan dugc duy tri nham dim bio ehi tra diing so tien da ddng gdp cua mdi ca nhan ngudi lao dgng cgng thIm Ipi nhuan thu dupe tu hogt dpng dau tu (neu cd).
Tuy nhiln, khic vdi ehucmg trinh huu tri bit bupc, chuong trinh huu tri ty nguyen ve bin chat la mpt logi hinh sin pham tiet kiem-dau tu dai han tren thj trudng tai chinh, va do vgy hoan toan do cic doi tugng tham gia trln thi trudng tai ehinh vgn hanh vdi sy quan ly, giam sat eua eo quan nha nudc ed tham quyen.
Sv hinh thanh vi phat trien cic tru cgt cua he thdng huu tri, tir thap len eao cd tac dyng bd' trp lan nhau, dap ling dupc nhu cau tiet kiem da dang cua ngudi lao dpng vi dim bio tinh an toan, ben viing ciia he thdng va ASXH. Tdng quan che dp ddng gdp, quin ly, dau tu, chi tra cua he thong huu tri da try cgt duge md ti cy the Bing 1.
Viec phat trien he thong huu tri da tru cpt, trong dd bao gdm ci chuang trinh hiru tri bat huge va cic chuong trinh huu tri bd sung tu nguyen se giup cimg CO sy ben viing ciia h | thong ASXH trong dai ban, vira khuyen khich tang tiet kiem dai hgn trong n^n kinh te va tgo dieu kien eho thi trudng von phit trien ve chieu sau. Do vgy, ben cgnh viec eai each cac chuong trinh huu tri bat bugc, sy hinh thinh va phat trien cae chuang trinh hiru tri ty nguyen la giii phip can co, cd tinh chien luge trong dai hgn ddi vdi he thdng ASXH ndi rilng vi phat triln kinh te ndi ehung. Vi|c trien khai chuong trinh huu tri ty nguyen se tao ra nguon von nhan rdi dai hgn.
Thdng qua thi trudng, nguon von nay se duge dau tu trd lai nen kinh te, gdp phan tang trudng kinh te vi on dinh xa hgi
Bdi eanh nen kinh te phat trien on dinh, ty le rich luy ciia ngudi dan ed xu hudng ting ciing vdi xu hudng gia hda dan so trong giai doan tdi dang tgo ra nhieu du dia cho Chuong trinh huu tri bo sung ty nguyen, phat trien tgi Viet Nam. Chuang trinh huu tri bd sung ty nguyin dang triln khai hi|n nay gom
g d p va Igi n h u i n d i u tU
Nguon-Tdc gii long hap
M u i u u i LHINU MLU
2 sin pham: (i) Bao hiem huu tri hi nguyin; (ii) Quy Huu tri tu nguyin. Quy nay bat dau hinh thanh tir nam 2013 vdi mye tilu da dang hda cac chuong tiinh ASXH, thiic day cau dau tu dai han trln thi trudng vdn. Thdng qua ehuong trinh nay, eae khoin ddng gdp ciia ca nhan vao Quy Him tri, mua sin pham bio hilm huu tri se trd thanh nguon vdn dau tu dai han trln thi trudng vdn; dong thdi, bd sung them thu nhap eho ngudi lao dpng khi den tuoi nghi huu, ngoai chuong trinh BHXH bat bupc do BHXH Viet Nam quan ly.
Khudn pho phap ly de hinh thdnh va phdt tri^n ChUomg trmh hiAi tri tii nguyen
Nhgn thiic dupc vai trp quan trpng cua Chuang trinh va dinh hudng phit trien, ngay 20/01/2014, Bg Tai chinh da xay dyng, trinh Thii tudng Chinh phii phe duyet De an hinh thanh va phit trien Chuong trinh huu tri tu nguyen tai Viet Nam (Quyet dinh so 144/QD-TTg De i n dinh hudng phit trien Chuong trinh huu tri ty nguyen vdi 2 san pham la (i) bao hii'm huu tri ty nguyin va (ii) Quy Huu tri ty nguyin, tien tdi xay dyng h | thong huu tri da try cgt, gdp phan dam bip ASXH; khuyen khich tiet kiem, md rgng co sd nha dau tu von dai han tren th} trudng vdn.
Ddi vdi sin pham bio hilm huu tri ty nguyen, tren CO sd Lugt Kinh doanh bao hilm, Bg Tai ehinh da ban hanh Thdng hr so 115/2013/TT-BTC ngay 20/8/2013 vi Thdng tu so 130/2015/TT-BTC ngay 25/08/2015 sira ddi, bd sung Thdng hr sd 115/2013/Tr-BTC hudng din triln khai bao hiem huu tri tu nguyin.
Ddi vdi Quy Huu tri ty nguyen, ngiy 01/7/2016, Chinh phu ban hanh Ngh; djnh sd 88/2016/ND-CP ve ehucmg trinh huu hi bo sung ty nguyen. Trien khai Nghi djnh so 88/2016/lMD-CP, Bp Tai chinh va Bp Lao dpng, Thuong binh xa hdi da ban hanh eic Thdng tu hudng din chi'dd bio cio hogt dgng quin ly quy huu tri, bao eao quan tri rui ro, h | thdng kiem soit ngi bg cua doanh nghiep (DN) quan ly quy huu tri va vin ban thda thuan tham gia chuang trinh huu tri bd sung ty nguyen tgi doanh nghiep-
Thyc hien chii truong eua Chinh phii ve viec don giin hda dieu kien kinh doanh, Bg Tai chinh da trinh Chinh phii cat giam 02 dieu kien kinh doanh djch vy quin ly Quy Huu tri h^ nguyen tai Nghj djnh sd 151/2018/ND-CP ngay 7/11/2018 sira ddi, bo sung mgt sd Nghj djnh quy dinh ve dieu kien dau tu, kinh doanh thupc phgm vi quin ly nha nudc. Cy the (i) Dieu kien phii dy kien ve doanh thu chi phi cua
Ngrni: He gii tong ficp
doanh n ^ | p quan ly Quy Huu tri tu nguyen trong 5 nam ke tir ngay dupc cap giay phep thanh Igp; (ii) Dieu ki|n ve ngSn hing giim sat khdng dupc cung cap dich vy luu ky tai san eiia Quy Huu tri. Qua dd, tgo dieu kien thuan Ipi cho cic DN quin ly Quy Huu tri ty nguyen eung cap djch vy quin ly Quy Huu tri tu nguyin.
Chinh phu da ban hanh Nghj dinh so 146/2017/
ND-CP ngiy 15/12/2017 sira ddi, bd sung mpt so dieu eiia Ngh; djnh so 100/2016/ND-CP ngay 1/7/2016 va Nghi djnh so 12/2015/ND-CP ngay 12/2/2016, trong do dieu chinh tang khoin chi phi dupc trir khi xic dinh thu nhap tinh thue thu nhgp DN ddi vdi khoin chi trich npp Quy Huu tri ty nguyin, bio hie'm huu tri ty nguyen cho nguoi lao dpng tir 01 trieu ddng/ngudi/thang lln miie 03 trieu ddng/ngudi/thang. Chinh sich thue hien hinh quy djnh tien luong huu do Quy Huu tri ty nguyen chi tri hang thing la thu nhgp dupc miln thue thu nhgp ca nhan.
Bam sat djnh hudng phit trien vi khung kho phip ly, Chuong trinh huu tri bo sung ty nguyen timg budc duge hinh thanh va phit trilii.
Doi vdi sin pham bao hiem huu tri ty nguyen:
Hien nay, cd 06/18 DN bio hiem nhin thg h-ien khai nghilp vy bao hie'm huu tri; tdng tai sin quy bio hilm huu tri nIm 2019 dgt 3.350 ty dong. Doanh thu phi sin pham bio hiem huu tri tang trudng mgnh trong giai dogn 2015-2019, bmh quan khoang 30%/nim. Nam 2019, tong doanh thu phi bao hie'm huu h^ dgt 703 ty ddng vdi 41.846 hgp ddng; trong quy 1/2020 doanh thu phi bio hie'm huu hn dgt 129 ty dong. Den 31/3/2020, so ngudi tham gia bao hiem huu tri la 41.335.
E)6i vdi Quy Huu hi tv nguyen: Dai nay di cd 02
HINH 2: DIEU C H I N H TUOI NGHJ HUU liS N A M 2
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D N d u g c c a p giay chiing n h a n djeh vy q u i n ly Q u y H u u tri b d s u n g t y n g u y i n va co q u a n q u a n ly d a n g x e m xet hB s o cua m d t so D N d e nghj cung cap dich v y q u i n ly Q u y H u u tri t y n g u y i n .
Mgc dii, C h u o n g trinh h u u tri b o s u n g t y n g u y e n d a d a t d u g c m g t so ket qua n h a t dinh, song n h u cau d a u t u v a o cac Q u y H u u tri t y n g u y e n va m u a san p h a m b i o hie'm h u u tri t y n g u y i n liien nay cdn thap, xuat p h i t tir n h i i n g n g u y i n n h a n sau:
- Q u y Hiru tri t y n g u y e n va s i n p h a m b i o hil'm h u u tri t y n g u y e n la h i n h thiic t y n g u y e n , cho n e n D N sau k h i h o a n t h a n h n g h i a v y n p p BHXH b a t bupc n l i i cd k h i n a n g tai chinh mdi t h a m gia. Ben canh dd, d o t h u n h g p b i n h q u a n d a u n g u d i con thap, thdi q u e n tiet kiem va tich liiy dai h a n a i a n g u d i d a n edn hgn che, n e n c h u a h i n h t h a n h thdi q u e n d a u t u vao cac s i n pha'm t i i chinh dai h g n n h u s i n p h a m Q u y H u u tri t y n g u y e n , s i n p h a m b a o hie'm h u u tri t u n g u y e n . -Chinh s i c h t h u e doi vdi t h a m gia Q u y H u u tri t y n g u y e n m a c dii da ed s u dieu chinh, n h u n g c h u a t h y e s y h a p d a n , c h u a k h u y e n khich D N sir d y n g lao d p n g va n g u d i lao d g n g tham gia Q u y H u u tri t y n g u y e n . H i e n nay, c i e v a n b i n q u y p h a m p h i p lugt vS t h u e c h u a ed q u y d m h ve m g t so van de liln q u a n d e n ehinh sach t h u e doi vdi Q u y H u u tri t y n g u y e n n h u : (i) N g h i a v y t h u e khi n g u d i tham gia q u y nhgn chi tra t r u d c khi d e n tuoi nghi h u u ; (ii) Nghia vy t h u e k h i c h u y e n tai k h o a n h u u tri ca n h a n sang D N q u a n ly Q u y H i r u tri m d i .
V i | c p h i t trien d o n g b p c i c t r y cgt k h i c n h a u trong h | t h d n g h u u tri d a p iing d u p c yeu cau cimg cd h e t h d n g ASXH, gjiip xii ly hai h d a t r i c h n h i e m cua N h a n u d c va k h u v v c t u nhSn, d a m b i o tinh b e n viing cua h e t h o n g trong d a i hgn.
GiSi ph j p phdt trien ChUcAig trinh hiAj tri tiT nguyan tai Vi&t Nam
Viec p h i t tiil'n C h u o n g trinh h u u tri t v n g u y e n vdi 2 s i n p h a m (i) B i o hiem h u u tri t u n g u y i n va (ii) Q u y H u u tri t u n g u y e n la can thiet trong bdi eanh n e n kinh te Viet N a m phat trien on djnh, ty le tich lijy cua n g u d i d a n n g i y cang tang va k h i n a n g tiep cgn thi t r u d n g vdn d u p e eai t h i | n , cimg vdi xu h u d n g gia hda d a n so. De thiic day c h u o n g trinh h u u tri t u n g u y e n tai Viet N a m , thdi gian tdi, Bp Tai chinh tiep tyc phoi h p p vdi c i c bp, nganh d i n h g i i , r i s o i t c a ehe h i | n h a n h ve thanh lap, hoat dgng, ciing n h u chinh s i c h t h u e n h a m thiic d a y s y phat tril'n cua C h u o n g trinh h u u tri b d sung t y n g u y i n tgi V i | t N a m . T r u d c m a t tgp t r u n g v a o mgt so ngi d u n g chii yeu sau:
- D a n h g i i k h u n g k h o p h i p ly cho viec thanh l i p va hoat d p n g ciia Q u y H u u tri bd sung t y nguyen tai Nghj djnh sd 88/2016/ND-CP eiia Chinh p h u d e trinh Chinh phii b d sung, sira doi cho phii h p p vol s y p h i t tril'n eiia c i c C h u o n g trinh h u u tri trong giai d o a n hien nay, theo xu h u d n g va thdng le quoe te.
- Ra soat, h o a n thien e o che c h i n h s i c h t h u e hien h i n h tai e i c v i n ban p h i p luat v e t h u e doi vdi C h u o n g trinh h u u tri bd" s u n g t y n g u y e n theo h u d n g b a n h a n h d a y dii c i e chinh sach lien q u a n d e n viec d d n g gdp, chi t r i cho cac to chiic, ea n h a n khi tham gia s i n p h a m b a o hil'm h u u tri t u n g u y e n va q u y
h u u tri b d s u n g t y n g u y e n . "Pf
Tii lieu tham khio:
7 Chinh phu (2017), Nghi dinh SO 146/2017/m-CP ngdy 15/12/2017 sda 36i.
bo sung mgt so diiu cuo Nghi dmh so 100/2016/t^D-CP ngdy 1/7/2016 vd Nghi m so 12/2015/ND-CP ngdy 12/2/2016;
2. Thu tudng Chinh phu (2014), Quyet dinh so 144/QB-Trg ngdy 20/01/2014 cua Thu tudng Chinh phu phe duyet Didn hinh thdnh vd phdt tnen ChUGng trinh hdu tri tiJ nguyen tai Viet Nam;
3. Bg Tdi chinh (2013). Thong tiis6ll5/2013/n-BTC ngdy 20/8/2013 hddng ddn bdo him hilu tri tiS nguyen.
4 Bd Tdi chinh (2015). Thdng tu sol 30/2015/n-BTC ngdy 25/08/2015 sda doi, bo sung Thdng tUsS 11S/IOU/H-BTC
Thdng tin tic gii:
LeNggcChi-Vu Tai chinh ngan hdng (Bp Tdichinh) Email: [email protected]
