Abstract
The social insurance fund is an independent financial fund from the state budget, which is formed mainly from the contributions of employees and employers according to the policies on social insurance of the State. According to the Law on Social Insurance in 2014, there are 2 types of social insurance: compulsory social insurance and voluntary social insurance. Compulsory social insurance is required by the State for employees and employers to participate. In order for the collection of social insurance to be highly effective, the management of social insurance collection must be organized closely, uniformly and scientifically in the whole system. Therefore, the management of social insurance collection is one of the important tasks of the social insurance. In recent years, the collection of compulsory social insurance in Phu Luong district has achieved quite good results. However, there are still a number of local business owners (mainly enterprises and workers working in the non-state sector) who do not properly and fully understand the social insurance regime, so there are still some situations of evasion, late payment and social insurance debt, etc. This article aims to analyse the current situation and propose some solutions to contribute to improving the efficiency of compulsory social insurance collection in Phu Luong district, Thai Nguyen province in the coming time.
Keywords: Compulsory social insurance, management of social insurance collection, employees, employers.
JEL classification: G22, G28.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
