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THE
MINISTRY OF LABOUR, WAR INVALIDS AND SOCIAL AFFAIRS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
03/2007/TT-BLDTBXH
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Hanoi,
January 30, 2007
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CIRCULAR
GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE
DECREE NO.152/2006/ND-CP DATED DECEMBER 22, 2006 OF THE GOVERNMENT GUIDING A
NUMBER OF ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING COMPULSORY SOCIAL
INSURANCE
Pursuant to the Decree No.152/2006/ND-CP
dated December 22, 2006 of the Government guiding a number of Articles of the
Law on Social Insurance regarding compulsory social insurance (hereinafter
referred to as Decree No.152/2006/ND-CP), The Ministry of Labour, War Invalids
and Social Affairs guides the implementation of a number of Articles of
the Decree as follows:
A. SCOPE OF APPLICATION
1. Officials and public servants
and employees working under labor contracts, take part in compulsory social
insurance provided for in Article 2 of Decree No.152/2006/ND-CP, including:
a) Officials, public servants
and employees as prescribed by law on officials and public servants;
b) Employees working under labor
contract with a term of full 3 months or more and the labor contract without a
definite time limit as prescribed by law on employees;
c) The employees, members of
cooperative, including managers work and receive remuneration under the labor
contract of full 3 months or more in the cooperative and unions of cooperatives
established and operating under the Law of cooperatives;
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đ) Employees specified in the
points a, b, c and d of this clause are sent for study, practice, work in the
country and foreign countries and still receive salaries or wages in the
country;
e) Employees who have
participated in compulsory social insurance without receiving lump sum social
insurance before going to work abroad with term as prescribed by law for the
Vietnamese laborers working abroad under contract, including the following
types of contracts:
- Contracts with business
administrative organizations and enterprises that are allowed to operate
services on sending laborers to work overseas, the enterprises that send
laborers to work abroad in the form of training, skill improvement and the
enterprises investing abroad send laborers to work overseas;
- To contract with Vietnamese
enterprises that are bidding, successful bidding of the works in foreign
countries;
- Individual contracts.
Subject to the application of
compulsory social insurance specified in this Clause hereinafter referred to as
employees. For laborers to work overseas under contract provided for in point
e, this clause, the regimes of pension and death should be conducted but not
including employees working under contract with Vietnamese enterprises that
receive bidding, successful bidding of the works in foreign countries.
2. The employers participating
in compulsory social insurance as provisions in Article 3 of Decree
No.152/2006/ND-CP, including:
a) Enterprises established and
operating under the Enterprise Law;
b) The State-owned enterprises
established under the Law on State-owned Enterprises is in the time converted
into a limited liability company or joint stock company under the Enterprise
Law;
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d) Political organizations,
socio-political organizations, professional-socio-political organizations,
socio-professional organizations, other social organizations;
đ) Organizations and units
operating under the provisions of law;
e) Non-public establishments
operating in the fields of education and training;
Healthcare; culture; sports;
science and technology; environment; society; population;
Family; security and child care
and other business sectors;
g) Cooperatives, Union of
Cooperatives established and operating under the Cooperatives Law;
h) Individual business
households, cooperatives, other organizations and individuals that lease, use
and pay wages for employees under the provisions of labor law;
i) Agencies and organizations,
foreign individuals, international organizations operating in the territory of
Vietnam using laborers as Vietnamese, except for the international agreements
which the Socialist Republic of Vietnam has signed or acceded to otherwise
provided for.
B. REGIMES OF
SOCIAL INSURANCE
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1. Rates to enjoy regime of
sickness by time specified in Article 9 and Article 10 of Decree
No.152/2006/ND-CP is calculated as follows:
Rates
to enjoy regime of sickness
=
Salary,
wage paying premiums for the month preceding the leaving-job month
x
75% x
Number
of off-work days enjoyed sickness regime
26
days
- Number of off-work days enjoyed
sickness regime is counted in working days excluding holidays, Tet holidays,
and weekends.
2. Rates to enjoy regime of
sickness for the employees getting disease required to treat a long term is
calculated as follows:
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Rates
to enjoy regime of sickness for diseases required to treat a long term
=
Salaries,
wages paying premiums for the month preceding the leaving-job month
x
Rate
enjoyed regime of sickness (%)
x
Number
of off-work days enjoyed sickness regime
26
days
In which:
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+ Equal to 75% with a maximum
time of 180 days per year;
+ Equal to 65% for the cases of
expiry of 180 days per year but laborers still continue to take treatment if they
paid the premiums for full 30 years or more;
+ Equal to 55% for the cases of
expiry of 180 days per year but laborers still continue to take treatment if
they paid the premiums for full 15 years to less than 30 years;
+ Equal to 45% for the cases of
expiry of 180 days per year but laborers still continue to take treatment if
they paid the premiums for less than 15 years.
- Number of off-work days
enjoyed sickness regime including holidays, Tet holidays, and weekends.
- If the employees need to treat
the long term disease, after 180 days of treatment but continuing to do so and
rate enjoyed sickness regime per month calculated lower than common minimum
wage, then shall be calculated equal to the common minimum wage.
3. Time that laborers leave
their jobs to enjoy sickness regime from 14 working days or more in the month,
both the employee and the employer must not pay social insurance in that month.
This time of period is not counted as the time of paying social insurance.
II-Maternity
regime
1. Conditions for enjoying
maternity regime as prescribed in Clause 1 of Article 14 of Decree
No.152/2006/ND-CP is guided as follows:
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Where the birth or adoption
takes place before the 15th date of the month, the month of birth or
adoption is not included in the period of 12 months before the birth or
adoption.
Where the birth or adoption
takes place from the 15th date of the month or onwards, the month of
birth or adoption is included in the period of 12 months before the birth or
adoption.
Example 1: Ms. A has born her
child on 13/01/2007, a 12-month period before the birth is calculated from
01/2006 to 12/2006, if in that time Ms. A has paid social insurance from full
six months or more, she shall be enjoyed maternity regime as prescribed.
Example 2: Ms. B leaves her job
in 8/2007 and has born her child on 16/12/2007, 12-month period before
the birth is calculated from 01/2007 to 12/2007, if in this period Ms. B has
paid social insurance from full six months or more, she shall be enjoyed
maternity regime as prescribed.
2. Female employees entitled to
leave their jobs for five months to have a birth as provisions in point b,
clause 1, Article 15 of Decree No.152/2006/ND-CP shall apply even for the cases
of practicing or working the extremely hard, hazardous, dangerous works.
3. In cases the mother died
after the birth, the father or person who directly fosters entitled to enjoy
the maternity regime as provisions of clause 3 of Article 15 of Decree
No.152/2006/ND-CP is guided as follows:
a) Where only the mother
participates in paying social insurance, the parent or person who directly
fosters is entitled to enjoy the maternity regime until children reach 4 months
old. The rate to enjoy maternity regime is calculated based on the average of
monthly salary, wage paying social insurance of 6 months preceding the leaving-work
month of the mother.
b) Where both parents
participates in paying social insurance or only the father participates in
paying social insurance, the father who leave works to take care his child
shall be enjoy the maternity regime until the child reaches 4 months old. The
rate to enjoy maternity regime is calculated based on the average of monthly
salary, wage paying social insurance of 6 months preceding the leaving-work
month of the father.
4. Average of monthly salary,
wage paying social insurance for use as a basis for calculation of maternity
regime as provisions in Article 16 of Decree No.152/2006/ND-CP is guided as
follows:
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Example 3: Ms. C has birth on
5/2/2007, which process of paying social insurance as follows:
- From 8/2006 to 9/2006 (two
months) paying social insurance with salary wage of 900,000 VND/month;
- From 10/2006 to 01/2007 (4
months) paying social insurance with salary wage of 1.2 million dong/month.
The average of monthly wage
paying social insurance of 6 months preceding the leaving-work month of Ms. C
is calculated as follows:
The
average of monthly wage paying social insurance of 6 months preceding the
leaving-work month
=
(900,000
x 2) + (1,200,000 x 4)
=
1,100,000 VND/month
6
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Where the employees pay social
insurance of less than 6 months, rate of enjoying maternity regime of pregnant
examination, miscarriage, abortion, and aspiration for abortion or stillbirth,
the implementation of birth control is the average rate of monthly salary and
wage of the months paying social insurance.
Where the employees enjoy
maternity regime of pregnant examination, miscarriage, abortion, and aspiration
for abortion or stillbirth, the implementation of birth control right in the
first month of participation in social insurance, then take the rate of salary,
wage paying social insurance of such month for use as a basis for calculation
of regime.
Example 4: Ms. D began to
participate in paying social insurance in 5/2007, to put Intra-uterine
device (IUD) on 21/05/2007, the salary rate of 5/2007 is 1,500,000 VND. Ms. D
is taken the salary rate of 5/2007 (1,500,000VND) for use as a basis for
calculation of enjoying maternity regime when putting IUD.
5. The rate enjoying maternity
regime is defined as follows:
a) The rate enjoying maternity
regime as leaving work for pregnant examination, miscarriage, abortion,
aspiration for abortion or stillbirth, the implementation of birth control are
calculated by the following formula:
The
rate enjoying as leaving work for pregnant examination, miscarriage,
abortion, aspiration for abortion or stillbirth, the implementation of birth
control
=
the
average of monthly salary, wage paying social insurance of 6 months preceding
the leaving-work month
x
100% x
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26
days
In which:
- The average of monthly salary,
wage paying social insurance of 6 months preceding the leaving-work month is
calculated as specified in clause 4 of this Item.
- Number of off-work days by
maternity regime including holidays, Tet holiday, and weekends. Separately for
time off work enjoying regime of pregnant examination calculated in working
days excluding holidays, Tet holiday, and weekends.
b) The rate enjoying maternity
regime as leaving work for childbirth or adoption is calculated by the
following formula:
The
rate enjoying maternity regime as leaving work for childbirth or adoption
=
the
average of monthly salary, wage paying social insurance of 6 months preceding
the leaving-work month
x
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6. While female employees leave
their works for enjoying maternity regime without receiving monthly salary or
wage, the employees and the employers shall not pay social insurance. This
period is calculated as the time of paying social insurance.
III-REGIME OF
LABOR ACCIDENT AND OCCUPATIONAL DISEASE
1. Conditions to be enjoyed
regime of labor accident as provisions in clauses 1, 2 and 3 of Article 19 of
Decree No.152/2006/ND-CP is guided as follows:
a) To be accidents at the
workplace and during working hours include:
- The accident occurred in the
labor associated with performing the tasks assigned;
- Accident occurred during the
breaks due to the living demand which has been defined by the regime, the rules
such as menstrual hygiene, bathing, breast feeding, and toileting;
- Accident occurred during
breaks, mid-shift meals, and food allowances, in the time to prepare and finish
the job.
b) The accident occurred outside
the workplace or outside working hours when conducting the works at the request
of the employer that the works associated with the implementation of works,
labor tasks assigned.
c) The accident occurred on the
route from home to workplace and vice versa during the period and the route
that daily the employee regularly go and back from home to workplace and vice
versa.
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Lump sum
allowance
=
Allowance
rate calculated by the reduction of labor capability
+
Allowance
rate calculated by the number of years paying social insurance
=
{5 x Lmin +
(m – 5) x 0.5 x Lmin } + {0.5 x L + (t – 1) x 0,3 x L}
In which:
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- m: the reduction rate of working
capacity due to occupational accidents and occupational diseases (taking
absolute number 5 ≤ m ≤ 30).
- L: rate of salary, wage paying
social insurance for the month preceding the leave for treatment. Where the
employee got labor accident right in the first month of participation in social
insurance is equal to salary, wage paying social insurance of such month.
- t: number of years of paying
social insurance. One year calculated in full 12 months, excluding the first
year of paying social insurance.
Example 1: Mr. Đ got labor
accident in 8/2007. After stable treatment at the hospital, Mr. Đ has assessed
the reduction of working capacity is 20%. A. He has 10 years of paying social
insurance; salary paying social insurance of 7/2007 is 1.2 million dong. Mr. Đ
is subject to enjoying the lump sum allowance with an allowance rate is
calculated as follows:
The
allowance rate calculated by the reduction of working capacity
= 5 x
450,000 + (20 – 5) x 0.5 x 450,000
= 5,625,000
(dong)
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= 0.5 x
1,200,000 + (10 – 1) x 0.3 x 1,200,000
= 3,840,000
(dong)
The lump sum
allowance of Mr. Đ is:
VND 5,625,000
+ VND 3,840,000 = 9,465,000 VND
3. The monthly
allowance specified in clause 2 of Article 22 of Decree No.152/2006/ND-CP is
calculated by the formula as follows:
monthly
allowance rate
=
The
allowance rate calculated by the reduction of working capacity
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The
allowance rate calculated by the number of years paying social insurance
=
{0.3 x Lmin
+ (m-31) x 0.02 x Lmin} + {0,005 x L + (t-1) x 0.003 x L}
In which:
- Lmin: common minimum wage.
- m: the reduction rate of working
capacity due to occupational accidents and occupational diseases (using
absolute number 31 ≤ m ≤ 100).
- L: rate of salary, wage paying
social insurance for the month preceding the leave for treatment. Where the
employee got labor accident right in the first month of participation in social
insurance is equal to salary, wage paying social insurance of such month.
- t: number of years of paying
social insurance. One year calculated in full 12 months, excluding the first
year of paying social insurance
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the
allowance rate calculated by the reduction of working
=
0.3 x
450,000 + (40 – 31) x 0.02 x 450,000
=
216,000
(dong/month)
The
allowance rate calculated by the number of years paying social insurance
=
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=
53,200
(dong/month)
The monthly allowance rate of
Mr. E is:
216,000 VND/month + 53,200
VND/month = 269,200 (VND/month)
4. Time of enjoying allowance
for labor accidents and occupational diseases monthly for laborer of in-stay
treatment is calculated from the month that the employees finished their
treatment and be discharged from hospital.
Where laborers do not take
in-stay treatment, the time of enjoying allowance is calculated from the month
of the conclusion of the Council of Medical Appraisal.
IV- REGIME OF
PENSION
1. The exploitation of coal in
the pit is in accordance with provisions in clause 3 of Article 26 of Decree
No.152/2006/ND-CP, including:
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- Transportation of coal, soil,
and rocks;
- Operations of driller;
- Blasting;
- Digging pit for coal mining
2. Laborers with HIV/AIDS due to
occupational accidents and with sufficient 20 years or more of paying social
insurance, retired on pension as provisions in clause 4 of Article 26 of Decree
No.152/2006/ND-CP include the following subjects:
- Officials, public servants and
employees working in the establishments of civil health and of the armed
forces, medical treatment establishments are set up under provisions in Article
26 of Ordinance No.44/2002/PL -UBTVQH10 dated July 02, 2002 of the National
Assembly Standing Committee on the handling of administrative violations or in
the establishments or drug detoxication;
- Officials and public servants
as members of the drug detoxication team provided in Article 13 of Decree
No.56/2002/ND-CP dated May 15, 2002 the Government on organization of drug
detoxication in their families and communities;
- Officials and public servants
in charge of prevention and combat of social evils.
3. Monthly pension and lump sum
allowance as retirement provided for in Article 28 of Decree No.152/2006/ND-CP
is guided as follows:
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Example 1: Mr. G retired on the
pension when he reached 60 years old, with 20 years 7 months of paying social
insurance, the rate of monthly pension is calculated as follows:
- The number of years paying
social insurance of Mr. G is 20 years 7 months, the 7 odd months is counted as
one year, so the number of years paying social insurance for the calculation of
pension of Mr. G is 21 years.
- The first 15 years are
calculated by 45%;
- From 16th year to
21th year is six years, calculated additionally: 6 x 2% = 12%
- The rate of monthly pension of
Mr. G is 45% + 12% = 57%.
Example 2: Mr. H retired on
pension when he reaches 60 years old, with 35 years of paying social insurance,
the rate of pension is calculated as follows:
- The first 15 years are
calculated by 45%;
- From 16th year to
35th year is 20 years, calculated additionally: 20 x 2% = 40%;
- Total 2 above ratios are: 45%
+ 40% = 85%;
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Example 3: Mrs. K retired on
pension when she reaches 55 years old, with 20 years 5 months of paying social
insurance, the rate of pension is calculated as follows:
- Number of years of paying
social insurance of Mrs. K is 20 years 5 months, the 5 odd months is calculated
as 0.5 year, so the number of years paying social insurance for the calculation
of pension of Mrs. K is 20.5 years.
- The first 15 years are
calculated by 45%;
- From 16th year to
20,5th year is 5.5 years, calculated additionally: 5.5 x 3% = 16.5%;
- The rate of monthly pension of
Mrs. K is 45% + 16.5% = 61.5%.
Example 4: Ms. L retired on
pension at 55 years old, with 30 years of paying social insurance, the rate of
pension is calculated as follows:
- The first 15 years is
calculated by 45%;
- From 16th year to
30th year is 15 years, additionally: 15 x 3% = 45%;
- Total 2 above ratios is: 45% +
45% = 90%;
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b) The monthly pension under
Clause 2 of Article 28 of Decree No.152/2006/ND-CP is guided as follows:
- The rate of monthly pension
for people who enjoy earlier pension is calculated as specified in point a,
this clause. But for each year of early retirement, the rate of pension is
decreased 1%. If the age of retirement has odd months shall be rounded up to a
year-old.
- For retirees under clause 1 of
Article 27 of Decree No.152/2006/ND-CP, the enumeration of age 60 for men and
age 55 for women is made to calculate the number of years of retirement in
advance the provided age.
- For retirees under clause 2 of
Article 27 of Decree No.152/2006/ND-CP, the enumeration of age 55 for men and
age 50 for women is made to calculate number of years of retirement in advance
the provided age.
Example 5: Mr. M worked in
normal conditions, with 20 years of paying premiums, reduced working capacity
of 61%, retired on pension at 50 years 3 months.
- The rate of monthly pension of
Mr. M is calculated by 55%;
- Mr. M retired on pension at 50
years 3 months, so his age of pension is calculated as 51 years, Mr. M retired
before age of 60 is 9 years so the rate of pension is reduced by 9%;
- The rate of monthly pension of
Mr. M is 55% - 9% = 46%.
Example 6: Mrs. N worked in the
normal conditions, with 20 years of paying premiums, reduced working capacity
of 61%, retired on pension as 50 years of age.
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- Ms N retired before age of 55
is five years so the rate of pension is reduced by 5%;
- The rate of monthly pension of
Mrs. N is 60% - 5% = 55%
Example 7: Mr. Q retired on
pension when he reached the age of 50. Mr. Q has 15 years of working extremely
hard, hazardous; reduced working capacity by 61% and with 27 years of paying
social insurance. The rate of pension is calculated as follows:
- The rate of monthly pension of
Mr. Q is calculated by 69%;
- Mr.Q retired before age 55 is
five years in accordance with provisions, so the ratio of pension is reduced by
5%;
- The rate of monthly pension of
Mr. Q is 69% - 5% = 64%
c) The monthly pension is
calculated by the product of the rate of monthly pension with monthly average wage,
salary rates paying social insurance. If after the specific calculation that
monthly pension is still lower than common minimum wage shall be adjusted by
the common minimum wage.
d) The lump sum allowance rate
as retirement is calculated in accordance with provisions in clause 4 of
Article 28 of Decree No.152/2006/ND-CP.
Example 8: Mr. P retired on
pension when he reached 60 years old, with 35 years 2 months of paying social
insurance, the monthly average wage paying social insurance of Mr. P is 1.8 million
dong/month. Thus, the time to pay social insurance of Mr. P is calculated as 35
years, the lump sum allowance rate as retirement of Mr. P is:
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Example 9: Mrs. Q retired for
her pension when she reached 55 years old, with 26 years 10 months of paying
social insurance, the monthly average wage of paying social insurance of Mrs. Q
is 1,050,000 VND/month. Time of paying social insurance of Mrs. Q is rounded up
to 27 years, the lump sum allowance as Mrs. Q retired is:
(27-25) x 0.5 x 1,050,000 =
1,050,000 (VND)
Example 10: Mr. S retired for
her pension when she reached 55 years old, with 27 years 4 months of paying
social insurance, the monthly average wage of paying social insurance of Mrs. S
is 1,450,000 VND/month. Time of paying social insurance of Mrs. S is calculated
as 27.5 years, the lump sum allowance as Mrs. S retired is:
(27.5 - 25) x 0.5 x 1,450,000 =
1,812,500 (VND)
4. The monthly average wage of
paying social insurance to calculate pension and lump sum allowance as
retirement and lump sum social insurance for employees subject to the
implementation of wage regime provided for by the State and with full-time of
paying social insurance under this wage regime prescribed in point a clause 1,
clause 2 and point a, clause 3, Article 31 of Decree No.152/2006/ND-CP is
guided as follows:
a) For employees participating
in social insurance before January 01, 1995:
Mbqtl
=
Total
monthly wage of paying social insurance of last five years (60 months) prior to
leaving off work
60
months
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Mbqtl
=
Total
monthly wage of paying social insurance of last 6 years (72 months) prior to leaving
off work
72
months
c) For
employees participating in social insurance during the period from January 01,
2001 to December 31, 2006:
Mbqtl
=
Total
monthly wage of paying social insurance of last eight years (96 months) prior
to leaving off work
96
months
d) For
employees participating in social insurance from 01 January, 2007 onwards:
Mbqtl = Total
social insurance monthly wage of 10 years (120 months) prior to quitting
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Mbqtl
=
Total
monthly wage of paying social insurance of last ten years (120 months) prior
to leaving off work
120
months
In which:
Mbqtl: the
monthly average wage paying social insurance.
Monthly wages
paying social insurance are wages by scale, grade, army rank, position
allowance, seniority allowance of exceeding bracket, job seniority allowance
(if any). These salaries are calculated on the common minimum wage at the time
of calculating the monthly wage average paying social insurance.
5. Average
salary, wage paying social insurance for laborers with full-time social
insurance payment according to salary regime decided by the employer as
provisions at point b, clause 1, point b, clause 2 and point b, clause 3,
Article 31 of Decree No.152/2006/ND-CP is guided as follows:
Mbqtl =
Total monthly social insurance
Mbqtl
=
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Total
months paying social insurance
6. Monthly
average salary, wage paying social insurance for laborers having time period of
paying social insurance subject to the salary regime prescribed by the State,
and having a time period of paying social insurance as salary regime decided by
the employer in accordance with point c, clause 1, point c, clause 2 and point
c, clause 3, Article 31 of Decree No.152/2006/ND-CP is guided as follows:
Mbqtl
=
Total
monthly average salary, wage paying social insurance subject to the salary
regime prescribed by the State
+
Total
monthly average salary, wage paying social insurance as salary regime decided
by the employer
Total
months of paying social insurance
In which:
a) Total monthly salary, wage
paying social insurance subject to the salary regime prescribed by the State is
calculated by the multiplication between the total months of paying social
insurance according to the salary regime prescribed by the State with the
monthly average salary, wage paying social insurance.
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b) Where an employee has from
the 2 stages or more subject to the salary regime prescribed by the State, then
the total monthly salaries paying social insurance of each period are
calculated as specified in the above point a.
Total monthly salaries paying
social insurance subject to the salary regime prescribed by the State is equal
to total monthly salaries paying social insurance of the stages.
7. Suspension of receiving
pension, social insurance allowance monthly specified in Article 33 of Decree
No.152/2006/ND-CP is guided as follows:
a) The time of suspension of
pension, social insurance allowance monthly is calculated from the month
preceding the month that the person who enjoys the pension, social ensurance
allowance monthly serving a prison sentence but not enjoyed suspended sentence
or illegally exits or enters or is declared missing by a court.
b) Pension, social ensurance
allowance monthly is continued implementation according to the provisions in
clause 2 of Article 33 of Decree No.152/2006/ND-CP.
V-REGIME OF
SURVIVORSHIP ALLOWANCE
1. When calculating lump sum
survivorship allowance prescribed in clause 1, Article 39; if the period of
paying social insurance with odd months, shall be calculated as prescribed in
clause 5 of Article 28 of Decree No.152/2006/ND-CP.
2. Lump sum survivorship
allowance for relative of pensioner who dies as prescribed in clause 2 of
Article 39 of Decree No.152/2006/ND-CP is guided as follows:
If He/she died from 3th
month onwards, lump sum survivorship allowance is calculated as follows:
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= 48 x Lh – ( t – 2 ) x 0.5 x
Lh
In which:
Lh: pensions are being enjoyed;
t: number of months has been
enjoyed pension.
Where lump sum survivorship
allowance is lower than three months of pensions being enjoyed prior to the
death, then lump sum survivorship allowance is calculated by three months of
pensions being enjoyed prior to the death.
3. Persons who are enjoyed
allowance of labor accidents and occupational diseases monthly have not
received lump sump social insurance, as dead if it is sufficient conditions to
be enjoyed monthly survivorship allowance as prescribed in point d clause 1 of
Article 36 or sufficient conditions to be enjoyed monthly survivorship
allowance, but having no relatives subject to monthly survivorship allowance
prescribed in clause 2 of Article 36 of Decree No.152/2006/ND-CP, his/her
family’s member shall be paid lump sum survivorship allowance. Lump sum
survivorship allowance is calculated by the number of years of paying social
insurance prescribed in clause 1 of Article 39 of Decree No.152/2006/ND-CP.
4. If relatives of the subjects
prescribed in clause 1 of Article 36 are reduced working capacity, the
assessment of reduction of working capacity for enjoying monthly survivorship
allowance as prescribed in clause 2 of Article 36 of Decree No.152/2006/ND-CP
introduced by the social insurance organizations. The time limit for
introduction of assessment of reduction of working capacity must be conducted
within two months since the employee has died.
5. The persons who are enjoyed
pension regime and regime of labor accidents and occupational diseases monthly,
their relatives shall be enjoyed the survivorship allowance like the
pensioners’s death.
C. SOCIAL
INSURANCE FUND
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Where the settlement amount is
less than the retained amount, then the employer is the responsibility for
returning the social insurance fund the difference in the first month of next
quarter. Where the settlement amount is more than the retained amount, the
social insurance organization grants compensation for the difference in the
first month of next quarter.
In case the amount of the payment
of regime of sickness, maternity for laborers exceeding the retained amount in
the quarter, then the employer shall take initiative earlier settlement with
the social insurance organization.
2. Suspension of paying into
retirement and survivorship allowance fund provided for in Article 44 of Decree
No.152/2006/ND-CP is guided as follows:
a) The cases suspended to pay as
prescribed in clause 1 of Article 44 are the cases of natural disasters, fires,
epidemics, crop failures or other unforeseen reasons that the employers are
forced to temporarily narrow production, suspend production or business, cut
jobs.
b) The employers are suspended
to pay social insurance if there is one of the following conditions:
- Number of laborers subject to
social insurance to temporarily leave off their jobs account for 50% or more of
the total laborers available prior to suspension of production and business.
The determination of the number
of laborers subject to social insurance that temporarily leave off their jobs for
agencies, units, organizations and enterprises of management of the local
People's Committees shall be conducted by the local Labour, Invalids and Social
Affair agencies; and for the enterprises of ministries and central branches’
management shall be conducted by the ministries, branches.
- Damaged more than 50% of the
total value of assets due to natural disasters, fires, epidemics, crop failures
or other unforeseen reasons (excluding the value of the property as land).
The determination of conditions on
the property value damaged for the agencies, units, organizations and
enterprises of the local People's Committees’ management shall be conducted by
local financial agency; for the enterprises of ministries and central branches’
management shall be conducted by the financial agencies of Ministry, branch or
the Ministry of Finance.
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c) The suspension of paying into
retirement and death fund of the employer shall be considered and settled on
the basis of the employer’s a written request to the competent agencies defined
in clause 3, Article 44 of Decree No.152/2006/ND-CP.
3. Monthly salaries, wages
paying compulsory social insurance provided for in clause 3, Article 45 of
Decree No.152/2006/ND-CP is guided as follows:
The employee with monthly salary
and wage higher than 20 months of common minimum wages, the monthly salary,
wages paying social insurance equal to 20 months of common minimum wage
(currently 450,000 dong/month; monthly salary, wage paying social insurance
maximum by 9,000,000 VND/month). When the government adjusts the common minimum
wage, the monthly salary, wage paying social insurance will change in
accordance with the above provisions.
Example 1: Mr. T worked in a
company manufacturing computer components at the time of February 2007 with a
salary level of 9,500,000 VND/month. In this case, monthly salary paying
premiums of Mr. T is 9,000,000 VND/month.
Example 2: Mr. U working in an
enterprise with 100% foreign capital, with wages stated in the labor contract
is 700 USD/month; in 01/2007, his actually received salary is 11,270,700
VND/month (average exchange rate on the inter-bank foreign exchange market
announced by the State Bank of Vietnam on January 02, 2007 is 16,101 VND/ 1
USD). The monthly salary, wages paying social insurance of Mr. U is 9,000,000
VND.
D. IMPLEMENTATION ORGANIZATION
1. The
laborer is the manager of the enterprises to be of titles prescribed in clause
13, Article 4 of the Enterprise Law enjoying salary, wages or other managerial
titles, operating cooperatives enjoying salary or wages provided for in the
Cooperatives Law is applied the provisions of this Circular.
2. The
commune-level in-charge officials who are being continued to pay monthly social
insurance as specified in clause 6 of Article 58 of Decree No.152/2006/ND-CP,
the monthly premiums from January 2007 to December 2009 is 16% and from January
2010 to December 2011 is 18% on the monthly salary before leaving their titles
until having full 15 years of paying social insurance and full 60 years for
men, and 55 years for women to enjoy pension.
3. The
employees left their jobs under Decree No.41/2002/ND-CP dated September 11,
2002 the Government with full 15 years or more paying social insurance, with
the maximum five-year deficit for enough age to retire and being continued to
pay monthly social insurance as stipulated in clause 7 of Article 58 of Decree
No.152/2006/ND-CP, the monthly premiums of the employees from January, 2007 to
December 2009 is 16% and from January, 2010 to December 2011 is 18% on the
monthly salary before leaving jobs until the full 60 years for men and 55 years
for women to enjoy retirement regime.
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The employers
managing officials, public servants with wife (husband) subject to those
mentioned above, monthly, take responsibility for collecting premiums of wife
(husband) to pay into the social insurance fund.
5. Method to
calculate time of paying social insurance for calculation of pension and
survivorship allowance provided for in clause 9 of Article 58 of Decree
No.152/2006/ND-CP is guided as follows:
a) As
determining the time condition of paying social insurance for calculation of
pension and survivorship allowance monthly, a year must include full 12 months.
b) The
employees who are enough age for enjoying pension regime, but time paying
social insurance to be short of maximum not exceeding six months, the employee
shall be paid lump sum to the number of to-be-short-of months with monthly
premiums equal to the premiums specified in point a clause 3 of Article 42 of
Decree No.152/2006/ND-CP under the salary or wages before leaving their jobs to
enjoy pension regime.
c) The
employees who have time paying social insurance of not enough 15 years, if it
is short of maximum not exceeding 6 months (including the employees who are
reserving the time of social insurance payment) that died, if they have
relatives of sufficient conditions to enjoy monthly survivorship allowance
regime, their relatives are continued to pay lump sum for the to-be-short-of
months with monthly premiums equal to the premiums specified in point a clause
3 of Article 42 of Decree No.152/2006/ND- CP by the rate of monthly salary,
wage before the laborers die (or before leaving jobs for the laborers who are
reserving the time of social insurance payment) to be enjoyed the monthly
survivorship allowance.
6. The laborers working under
labor contracts in the state-owned company transformed into joint-stock
companies; One member State-owned limited liability company; State-owned
limited liability company with two members or more, are applied the average of
monthly wage paying social insurance provided in clause 4, Item IV Part B of
this Circular to calculate the pension and lump sum allowance as retirement and
lump sum social insurance if the company fully implemented the following
regulations:
a) Implementation of salary
scale and payroll as prescribed by the State and register with the State
administration agency on labor of provinces and cities directly under the
Central Government under the provisions of Decree No.114/2002/ND-CP dated
December 31, 2002 of the Government detailing and guiding the implementation of
some Articles of the Labor Code on wages;
b) Implementation of
transferring salary, raising salary scale and payroll as prescribed by the State
for the state-owned companies on the basis of the wage scale and payroll
applied at point a of this clause;
c) Paying social insurance based
on the salary level stipulated in points a, and b of this clause.
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7. For workers with salary and
wage stated in the labor contracts in foreign currency, the payment of social
insurance and recording into social insurance book is implemented as follows:
a) Monthly salary, wage paying
social insurance calculated in Vietnam dong on the basis of salary, wages in
foreign currencies are converted into Vietnam dong at the average exchange rate
on inter-bank foreign currency market announced by the State Bank of Vietnam on
January 02 for first 6 months of year and the 1rst July for the last
six months of year. Where due to holiday so the State Bank of Vietnam has not
announced, it is allowed to take the next day's exchange rate announced the
State Bank of Vietnam.
b) Monthly salary, wage paying
social insurance are recorded in the book of social insurance is the
salary and wages in Vietnam dong calculated as
prescribed in point a of this clause.
8. Organization of Social
Insurance is responsible for introducing the employees who are reserving the time paid
social insurance to appraise reduction of working capacity
for enjoying social insurance.
9. Where as
granting the social insurance books or when dealing with regime
of pension, death to the employees who have not
been granted social insurance books without original
documents required to have documents of the
governing agency for explaining the reason of loss, and confirmation of the
participation of social insurance and bear responsibility before law for such
certification, together with documents relating to working time, workplace, nature of work, wages, salary (if
any).
E. IMPLEMENTATION PROVISIONS
1. This Circular takes effect 15
days after its publication in the Official Gazette. The regimes provided for in
this Circular shall apply from January 01, 2007.
2. This Circular replaces
Circular No.06/LD-TBXH-TT dated April 04, 1995 of Ministry of Labour, Invalids
and Social Affairs guiding the implementation of some Articles to make Social
Insurance Charter issued together Decree No.12/CP dated January 26, 1995 of the
Government; Circular No.07/2003/TT-BLDTBXH dated March 12, 2003 of Ministry of
Labour, Invalids and Social Affairs guiding the implementation of some Articles
of the Decree No.01/2003/ND-CP dated January 09, 2003 of the Government.
3. Annulling the Circular
No.12/2001/BLDTBXH-TT dated December 19, 2001 of Ministry of Labour, Invalids
and Social Affairs guiding the retirement age of workers exploiting coal in the
mining pit; regulations on social insurance at the point a, b and c Clause 1,
Item II of Circular No.19/2004/TT-BLDTBXH dated November 22, 2004 of Ministry of
Labour, Invalids and Social Affairs guiding the implementation of some Articles
of the Decree No.41/2002/ND-CP dated April 11, 2002 of the Government on the
policy for redundant employees due to reorganization of state-owned enterprises
that has been revised and supplemented by Decree No.155/2004/ND-CP dated August
20, 2004 by the Government.
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MINISTER
Nguyen Thi Hang