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The study merged two databases: the database on patients' visits collected for claim control and reimbursement purpose and, the database on the insured that is used to issue the health insurance cards. This study investigated these issues through the analysis of individual's health insurance data of the Provincial Social Security (PSS) heath insurance of Kon Tum. One of the important political goals in the coming years is the achievement of universal coverage of health insurance. For that purpose the government is pursuing the strategy (started in 2005) to provide free health insurance cards to all the poor, the ethnic minority populations and the persons living in remote or mountainous areas. One of the important political goals in the coming years is the achievement of universal coverage of health insurance. For that purpose the government is pursuing the strategy (started in 2005) to provide free health insurance cards to all the poor, the ethnic minority populations and the persons living in remote or mountainous areas.

Access of Poor to Social Services --- Cities --- Drugs --- Expenditures --- Gender --- Health Economics & Finance --- Health Insurance --- Health Monitoring & Evaluation --- Health Systems Development & Reform --- Health, Nutrition and Population --- Hospitals --- Informal Sector --- Mortality --- Poverty Assessment --- Poverty Reduction --- Pregnancy --- Public Health --- Quality of Health Care --- Referrals --- Surgery --- Traditional Medicine --- Workers --- Youth

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The study starts with a classification of the enterprises depending on their participation to the Vietnam social security. Among the enterprises that contribute, one striking feature is that on average the share in the wage bill of the contributions paid to the Vietnam social security is much lower than the contribution rate established in the law. Even if the enterprises that do not register their employees are excluded from the calculation, the average ratio is of 7.6 percent while the legal rate was in 2006 equal to 23 percent. The study, consequently, examine this issue before investigating the characteristics of the enterprises that do not register their employees. The paper shows that this low ratio is due to a wide practice by enterprises of paying contributions on lower wages than current wages. The paper investigates, furthermore, who benefit from the practice of avoiding registration and from the practice of under-reporting wages to social security. The results indicate strong evidence that employees in enterprises that are not registered to social security and in enterprises that under report wage receive higher net wages.

Contribution Rates --- Enterprise Development & Reform --- Health Insurance --- Income --- Informal Sector --- Labor Market --- Labor Markets --- Labor Policies --- Macroeconomics and Economic Growth --- Minimum Wage --- Pensions & Retirement Systems --- Poverty Assessment --- Poverty Reduction --- Private Sector --- Private Sector Development --- Public Sector --- Retirement --- Retirement Income --- Social Insurance --- Social Protections and Labor --- Social Security System --- Unemployment --- Workers

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Since 1947, the Vietnam Social Security (VSS) has provided social insurance to public servants and armed forces personnel in Vietnam. In 1995, the Government merged the social insurance unit of the Ministry of labour, invalids and social affairs with that of the Vietnam General Confederation of labor. At the same time the system became mandatory to the employees of the newly developing private sector. The consolidated system is publicly managed by the VSS administration. VSS collects contributions and pay social insurance benefits (in case of sickness and sick leaves, maternity and family planning related leaves, work injury and professional disease, survivorship and to people that reached pension ages). This paper investigates this issue by reviewing the characteristics of employment in Vietnam. It concludes that the risk that social coverage remains limited for many years is high and, presents accordingly some policy options to augment VSS's chances to reach universal coverage in the future.

Annuities --- Apartheid --- Contribution Rates --- Debt Markets --- Developing Countries --- Economic Development --- Expenditures --- Finance and Financial Sector Development --- Health Insurance --- Household Income --- Informal Sector --- Labor Market --- Labor Markets --- Labor Policies --- Law Enforcement --- Legal Framework --- Life Insurance --- Minimum Wage --- Pension Reform --- Pensions & Retirement Systems --- Poverty Assessment --- Poverty Reduction --- Private Sector --- Retirement --- Savings --- Social Insurance --- Social Protections and Labor --- Temporary Workers --- Unemployment --- Wages --- Workers