Upon a decade of implementation, besides certain advantages, the Law on Social Insurance 2014 has gradually revealed numerous deficiencies and limitations and is no longer suitable for the current socio-economic development. Therefore, the Draft Law on Social Insurance is being prepared and discussed with a focus on overcoming the current shortcomings of the Law on Social Insurance 2014. Some new points possibly affecting the internal operations of enterprises in the Draft Law will be analyzed as follows:
(i) Extending the scope of subjects covered by compulsory social insurance;
(ii) Adding social retirement allowances to social insurance benefits;
(iii) Adding maternity benefits to voluntary social insurance policies;
(iv) Adding the provisions on management of the collection and payment of compulsory social insurance and voluntary social insurance premiums.
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