Page 110 - Niên giám 2021

Local state budget expenditures (provinces/cities directly under the
central government management) are all expenditures in a given period for
performing functions and tasks of the local government and expenditures of the
central agencies located in the provinces/cities directly under the central
government.

INSURANCE

Social insurance is a guarantee to replace or partly compensate
employee' income when his/her income is reduced or lost due to sickness,
maternity, occupational accident, occupational disease, outside of the labour
force or death on the basis of contribution to the social insurance fund.
Compulsory social insurance is a type of State-run social insurance of
which the participation of employees and employers is compulsory.
Voluntary social insurance is a type of State-run social insurance of which
the participant may select premium rates and modes of payment in conformity
with his/her income and the State will provide premium support for the benefit
of the participant relating to pension and death gratuity.
Number of social insurance beneficiaries refers to number of persons
who have participated in and benefited from social insurance (calculated
according to number of persons, regardless that one person may receive
different types of social insurance).

Health insurance is a type of State-run compulsory insurance applied to
persons under the Law on Health Insurance for providing non-profit health care
service implemented by the State.
Number of health insurance beneficiaries refers to number of persons
who have participated in health insurance and benefit from medical care and
treatment (calculated according to the number of health insurance checks up and
treatment).

Unemployment insurance refers to a policy that partly compensates
income for an employee when he/she becomes unemployed, supports him/her
to receive vocational training, secures employment or finds employment, on
the basis of making contributions to the Unemployment Insurance Fund.

Number of unemployment insurance beneficiaries refers number of
persons who have contributed to the unemployment insurance fund, benefited
from unemployment insurance when he/she has been out of work (be

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