|
MINISTRY
OF HOME AFFAIRS
-------
|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
12/2025/TT-BNV
|
Hanoi,
June 30, 2025
|
CIRCULAR
ON ELABORATION OF THE LAW ON SOCIAL INSURANCE REGARDING
COMPULSORY SOCIAL INSURANCE
Pursuant to the Law on Social
Insurance dated June 29, 2024;
Pursuant to Decree No.
25/2025/ND-CP dated February 21, 2025 of the Government defining the functions,
tasks, powers and organizational structure of the Ministry of Home Affairs;
Pursuant to Decree No.
158/2025/ND-CP dated June 25, 2025 of the Government on elaboration of and
guidelines for the Law on Social Insurance regarding compulsory social
insurance;
At the proposal of the Director
of the Department of Wages and Social Insurance;
The Minister of Home Affairs
hereby promulgates this Circular on elaboration of the Law on Social Insurance
regarding compulsory social insurance.
Chapter I
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 1.
Scope
This Circular provides detailed
regulations on certain articles of the Law on Social Insurance regarding
compulsory social insurance, including:
1. Clause 8, Article 33 on lump-sum
payment for a remaining period of up to 6 months in order to meet the
conditions for pension entitlement or monthly survivorship allowance.
2. Clause 6, Article 45 on working
days; regulations on calculation and determination of conditions for each case
to settle the sickness benefit.
3. Clause 4, Article 46 on
calculation and determination of conditions for each case of convalescence and
health rehabilitation after sickness.
4. Clause 5, Article 59 on
calculation and determination of conditions for each case of maternity benefit.
5. Clause 5, Article 60 on
calculation and determination of conditions for each case of convalescence and
health rehabilitation after maternity leave.
6. Clause 3, Article 69 on the
pension commencement date; regulations on the pension commencement date in
cases specified in Clause 7, Article 33; regulations on calculation and
determination of conditions for each case to settle retirement benefits.
7. Clause 5, Article 86 on
calculation and determination of conditions for each case to settle
survivorship benefits.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 2.
Regulated entities
1. Employees as prescribed in
Clauses 1 and 2, Article 2 of the Law on Social Insurance.
2. Beneficiaries of social
insurance schemes as prescribed in the Law on Social Insurance.
3. Employers as prescribed in
Clause 3, Article 2 of the Law on Social Insurance.
4. Agencies, organizations, and
other individuals related to compulsory social insurance.
Chapter II
COMPULSORY SOCIAL
INSURANCE BENEFITS
Section 1.
SICKNESS BENEFITS
Article 3.
Determination of cases eligible for sickness benefits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Cases as prescribed in Clause 1,
Article 42 of the Law on Social Insurance.
2. Female employees returning to
work before the end of their maternity leave for childbirth as prescribed in
Clause 1, Article 53 of the Law on Social Insurance; fathers or direct
caregivers not taking leave as prescribed in Clause 6, Article 53 of the Law on
Social Insurance; female employees using surrogacy, their husbands, or direct
caregivers not taking leave as prescribed in Article 55 of the Law on Social
Insurance; employees during the suspension of contributions to the retirement
and survivorship fund as prescribed in Clause 1, Article 37 of the Law on
Social Insurance who fall into one of the cases specified in Clause 1, Article
42 of the Law on Social Insurance.
Article 4.
Determination of duration of sickness benefits
The calculation and determination
of the duration of sickness benefits under Article 43 of the Law on Social
Insurance are specified as follows:
1. The maximum duration of
entitlement to the sickness benefit in 2025 as provided in Clause 1 Article 43
of the Law on Social Insurance shall not include the period of sickness leave
taken for treatment of diseases on the list of long-term treatment diseases,
where such sickness leave commenced before July 1, 2025.
2. The maximum duration of
entitlement to sickness benefits in a year as prescribed in Clause 1, Article
43 of the Law on Social Insurance is not dependent on the time when the
employee starts participating in social insurance.
3. The maximum duration of
entitlement to sickness benefits in a year for employees engaged in heavy,
hazardous, dangerous, or particularly heavy, hazardous, dangerous occupations,
or working in areas with extremely difficult socio-economic conditions, shall
be determined based on the occupation, job, or workplace of the employee at the
time of taking sickness leave.
4. Where an employee takes leave
under the cases prescribed in Clause 1 Article 42 of the Law on Social
Insurance and such leave overlaps with leave under the labor law, paid leave
under other specialized laws, or maternity leave and convalescence leave as
provided by the law on social insurance, the overlapping period shall not be
counted toward entitlement to the sickness benefit; the period of leave that
does not overlap with leave provided under the labor law, paid leave under
other specialized laws, or maternity leave and convalescence leave under the
law on social insurance shall be counted toward entitlement to the sickness
benefit in accordance with regulations.
5. In cases where an employee’s
sickness leave spans from the end of one year to the beginning of the next, the
leave period shall be counted in the year in which the leave days fall.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The calculation and determination
of the duration of benefits for child care during sickness shall be as follows:
1. The maximum duration of benefits
in a year as prescribed in Clause 1, Article 44 of the Law on Social Insurance
is not dependent on the time when the employee starts participating in social
insurance.
2. The determination of the
duration of entitlement to the benefit for caring for a sick child in a year
for each child, as prescribed in Clause 1 Article 44 of the Law on Social
Insurance, in the case of a child under three years of age or under seven years
of age, shall be calculated up to the day preceding the child’s third or
seventh birthday and based on the time when the employee commences leave to
care for the sick child.
3. If two or more children under 7
years of age fall sick at the same time, the leave period shall equal the
actual leave taken by the employee to care for the sick children; the maximum
leave for each child in a year shall comply with Clause 1, Article 44 of the
Law on Social Insurance.
4. If both parents participate in
compulsory social insurance and take turns caring for a sick child, the maximum
duration of benefits for each parent for each child shall comply with Clause 1,
Article 44 of the Law on Social Insurance.
5. If both parents participate in
compulsory social insurance and take leave at the same time to care for a sick
child, both parents are entitled to benefits; the maximum duration for each
parent for each child shall comply with Clause 1, Article 44 of the Law on
Social Insurance.
Article 6.
Calculation of sickness allowance
1. The level of sickness allowance
for employees as prescribed in Clause 1, Article 43 and Article 44 of the Law
on Social Insurance is calculated as follows:
Sickness allowance
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Salary used as the basis for social insurance contribution
×75%×
Number of days of sickness leave entitled
to sickness allowance
24
days
Where:
a) The salary used as the basis for
social insurance contribution shall be determined under Clause 1, Article 45 of
the Law on Social Insurance;
The month of re-participation under
Point b, Clause 1, Article 45 of the Law on Social Insurance refers to the month
in which the employee resumes participation in social insurance after
terminating the labor contract, employment contract, or cessation of employment
as prescribed by law;
b) The number of days of sickness
leave entitlement shall be calculated based on working days, excluding public
holidays, Tet holidays, and weekly rest days, and shall not include overlapping
periods with statutory labor leave, paid leave under specialized laws,
maternity leave, or convalescence and health rehabilitation leave as prescribed
under the law on social insurance.
2. The level of sickness allowance
for employees under Clause 2, Article 43 of the Law on Social Insurance is
calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
=
Salary used as the basis for social insurance contribution
Benefit rate (%)
Number of days of sickness leave entitled
to sickness allowance
24
days
Where:
a) The salary used as the basis for
social insurance contribution shall be determined under Clause 1, Article 45 of
the Law on Social Insurance;
b) The benefit rate (%) is
calculated as follows: 65% if the employee has contributed to compulsory social
insurance for 30 years or more; 55% if the employee has contributed for between
15 years and under 30 years; 50% if the employee has contributed for less than
15 years;
c) The number of working days of
sickness leave entitlement shall be calculated based on working days, excluding
public holidays, Tet holidays, and weekly rest days, and shall not include
overlapping periods with statutory labor leave, paid leave under specialized
laws, maternity leave, or convalescence and health rehabilitation leave as
prescribed by the law on social insurance.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. A working day used as the basis
for determining the duration of sickness benefits for employees means the
normal working hours in one day that the employee must perform for the employer
under the labor contract, internal labor regulations, or provisions of law.
For subjects specified in Clause 2,
Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025 of the Government on
elaboration of and guidelines for the Law on Social Insurance on compulsory
social insurance (hereinafter referred to as Decree No. 158/2025/ND-CP), and
Point n, Clause 1, Article 2 of the Law on Social Insurance, the working day
shall mean the normal working hours in one day registered by the employee with
the social insurance authority upon registration for participation in
compulsory social insurance, but not exceeding 8 hours.
Article 7.
Convalescence and health rehabilitation after sickness
The calculation and determination
of conditions for each case of convalescence and health rehabilitation after
sickness are as follows:
1. An employee who has taken
sickness leave for 30 days or more in a year, within 30 days from the end of
the sickness leave period and whose health has not yet recovered, shall be
entitled to a maximum of 10 days of convalescence and health rehabilitation per
year (from January 01 to December 31), regardless of the time when the employee
starts participating in social insurance.
2. The determination of the maximum
period of convalescence and health rehabilitation as prescribed in Clause 2,
Article 46 of the Law on Social Insurance shall be based on the last period of
sickness leave prior to convalescence and rehabilitation, which may be due to a
long-term illness requiring treatment, illness requiring surgery, or other
illness.
3. Where an employee is on annual
leave, personal leave, unpaid leave under the labor law, paid leave under
specialized laws, or does not take leave from work, he/she shall not be
entitled to convalescence and health rehabilitation after sickness.
Section 2.
MATERNITY BENEFITS
Article 8.
Determination of conditions for entitlement to maternity benefits
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. In the case where a female
employee gives birth after having taken leave for infertility treatment, the
condition for entitlement to maternity benefits upon childbirth is that she
must have contributed to compulsory social insurance for at least 6 months
within the 24 months immediately preceding childbirth.
2. The 12-month or 24-month period
immediately preceding childbirth, commissioning of surrogacy, or adoption of a
child under 6 months of age shall be determined as follows:
a) If the childbirth, commissioning
of surrogacy, or adoption occurs before the 15th day of the month, that month
shall not be counted in the 12-month or 24-month period immediately preceding
the childbirth, the receipt of a child through surrogacy, or the adoption.
b) If the childbirth, commissioning
of surrogacy, or adoption occurs on or after the 15th day of the month and
social insurance contributions are made for that month, such month shall be
counted in the 12-month or 24-month period immediately preceding the event. If
no compulsory social insurance contribution is made for that month, the
provisions at Point a of this Clause shall apply.
3. Where a female employee takes
leave for antenatal care, miscarriage, abortion, stillbirth, fetal death during
labor, ectopic pregnancy, or application of contraceptive measures, during the
period of resumption of work prior to the end of the maternity leave for
childbirth, she shall be considered and entitled to maternity benefits in
accordance with Articles 51, 52, and 57 of the Law on Social Insurance.
Article 9.
Determination of maternity leave period
The calculation and determination
of maternity leave entitlement in specific cases are as follows:
1. Determination of maternity leave
period where the mother dies after childbirth:
a) Where only the mother
participates in compulsory social insurance and the mother dies after
childbirth, the father or the direct caregiver shall be entitled to maternity
benefits for the remaining leave period of the mother. The maternity
allowance shall be calculated based on the average salary used as the basis for
the mother’s compulsory social insurance contributions;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Where both parents participate
in compulsory social insurance and the mother dies after childbirth, the father
shall be entitled to maternity leave for the remaining period of the mother.
The maternity allowance shall be calculated based on the average salary used as
the basis for the father’s compulsory social insurance contributions.
Where the father does not take
leave from work, in addition to his salary, he shall be entitled to maternity
benefits for the remaining leave period of the mother. The maternity
allowance shall be calculated based on the average salary used as the basis for
the mother’s compulsory social insurance contributions;
d) Where both parents participate
in compulsory social insurance but the mother does not meet the conditions prescribed
in Clauses 2, 3, and 5, Article 50 of the Law on Social Insurance and dies, the
father shall be entitled to maternity leave until the child reaches 6 months of
age. The maternity allowance shall be calculated based on the average
salary used as the basis for the father’s compulsory social insurance
contributions;
dd) Where only the father
participates in compulsory social insurance and the mother dies after
childbirth or suffers from postnatal complications rendering her unable to care
for the child as certified by a health facility, the father shall be entitled
to maternity leave until the child reaches 6 months of age. The maternity
allowance shall be calculated based on the average salary used as the basis for
the father’s compulsory social insurance contributions.
2. Determination of maternity leave
period in cases of adoption of children under 6 months of age
a) Where, at the same time, an
employee adopts two or more children under 6 months of age, the maternity leave
period shall be counted from the date of handover of the first adopted child
until the youngest adopted child reaches 6 months of age;
b) Where an employee both gives
birth and adopts a child under 6 months of age simultaneously, the maternity leave
entitlement shall be counted as the actual period of leave covering both
childbirth and adoption of the child under 6 months of age.
3. When calculating the period of
maternity benefits under Articles 51, 52, Clause 2 of Article 53, and Article
57 of the Law on Social Insurance, in cases where an employee is on annual
leave, personal leave, unpaid leave as prescribed by labor law, or paid leave
as prescribed by other specialized laws, the period overlapping with such
annual leave, personal leave, unpaid leave, or paid leave shall not be counted
toward the maternity benefit entitlement; only the period outside such annual
leave, personal leave, unpaid leave, or paid leave shall be counted toward
maternity benefits as prescribed.
4. The calculation of maternity
leave as a period counted toward compulsory social insurance contributions
shall be carried out in accordance with Clause 8, Article 53 of the Law on
Social Insurance and is specifically guided as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Where the labor contract is
terminated, employment contract ends, or the employee resigns prior to
childbirth, commissioning of surrogacy, or adoption of a child under 6 months
of age, the maternity leave period shall not be counted as a period of
compulsory social insurance contribution;
c) Where a female employee returns
to work before the expiry of her maternity leave for childbirth as prescribed,
the maternity leave period from the commencement of maternity leave until
before her return to work shall be counted as a period of compulsory social
insurance contribution. From the date of resumption of work, the female
employee shall be paid wages by the employer for the working days and shall
continue to receive maternity allowance as prescribed in Article 59 of the Law
on Social Insurance; both the employer and the female employee shall be
responsible for paying compulsory social insurance contributions for the period
of return to work.
d) In cases where an employee
receives maternity benefits without taking leave as prescribed in Clause 6,
Article 53 and Article 55 of the Law on Social Insurance, the period of
maternity benefits shall not be counted as a period of compulsory social
insurance contribution; both the employee and the employer must pay compulsory
social insurance contributions in accordance with the law.
5. The period during which an
employee takes maternity leave that is counted as compulsory social insurance
contribution under Clause 4 of this Article shall be recorded based on the salary
used as the basis for compulsory social insurance contributions of the month
immediately preceding the maternity leave. In case the month of maternity
leave is a month of compulsory social insurance contribution, the recorded
amount shall be based on the salary used as the basis for compulsory social
insurance contribution of that month of maternity leave.
Where an employee is granted a
salary increase during maternity leave, the salary after the increase shall be
recorded as the contribution basis from the date of the increase.
Article 10.
Calculation of maternity benefits
Maternity benefits under Article 59
of the Law on Social Insurance shall be calculated as follows:
1. The average salary used as the
basis for compulsory social insurance contributions for calculating maternity
benefits shall be the average of the salaries used as the basis for compulsory
social insurance contributions of the six (6) months immediately preceding the
maternity leave. Where the social insurance contribution period is not
continuous, it shall be aggregated.
In case the month of childbirth,
surrogacy, or adoption of a child under six months of age is counted in the
12-month or 24-month period prior to childbirth, surrogacy, or adoption as
prescribed in Point b, Clause 2, Article 8 of this Circular, the average
contributory wage for compulsory social insurance shall be calculated on the
basis of the six most recent months preceding the commencement of maternity
leave, including the month of childbirth, surrogacy, or adoption.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The maternity benefit being paid
to an employee shall not be adjusted when the Government increases the
statutory base salary, reference level, or regional minimum wage.
Article 11.
Convalescence and recovery after maternity leave
The calculation and determination
of conditions for each case of convalescence and recovery after maternity leave
shall be as follows:
1. The maximum number of days of
convalescence and recovery leave after maternity leave under Clause 2, Article
60 of the Law on Social Insurance shall be determined for each maternity leave
period.
2. Where an employee is on annual
leave, personal leave, unpaid leave under labor law, paid leave under
specialized law, or does not take leave from work, he/she shall not be entitled
to convalescence and recovery after maternity leave.
Section 3.
RETIREMENT BENEFITS
Article 12.
Determination of conditions for entitlement to pension
1. The period of working in
arduous, hazardous, dangerous occupations or jobs, or in particularly arduous,
hazardous, dangerous occupations or jobs, or in areas with extremely difficult
socio-economic conditions (including the period of working in areas with a
regional allowance coefficient of 0.7 or higher before January 1, 2021, or
working in coal mining in underground pits) (hereinafter referred to as
“arduous, hazardous, dangerous occupations or jobs, or working in areas with
extremely difficult socio-economic conditions”), as prescribed at Points b and
c, Clause 1; Point b, Clause 2, Article 64; and Point c, Clause 1; Point b,
Clause 2, Article 65 of the Law on Social Insurance, shall be determined as
follows for the purpose of pension entitlement:
a) For employees working in
arduous, hazardous, dangerous occupations or jobs, or working in areas with
extremely difficult socio-economic conditions who must take leave to undergo treatment
or rehabilitation due to occupational accidents or occupational diseases (with
full salary and compulsory social insurance contributions paid by the
employer), such period shall be counted as time spent working in arduous,
hazardous, dangerous occupations or jobs, or working in areas with extremely
difficult socio-economic conditions;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) For employees working in
arduous, hazardous, dangerous occupations or jobs, or working in areas with
extremely difficult socio-economic conditions who are assigned to work, study,
or labor cooperation in positions not involving such occupations or areas, the
period shall not be counted as time spent working in arduous, hazardous,
dangerous occupations or jobs, or working in areas with extremely difficult
socio-economic conditions;
d) For employees working in
arduous, hazardous, dangerous occupations or jobs, or working in areas with
extremely difficult socio-economic conditions who make a one-time contribution
for the remaining period of up to six (6) months to meet the conditions for
pension entitlement, such period shall not be counted as time spent working in
arduous, hazardous, dangerous occupations or jobs, or working in areas with
extremely difficult socio-economic conditions.
2. Employees who have met the
retirement age condition but whose compulsory social insurance contribution
period is short by up to six (6) months shall be allowed to make a one-time
contribution for the missing months. The monthly contribution rate shall equal
the total contribution rate of both the employee and the employer immediately
prior to the employee’s cessation of work, paid into the retirement and
survivorship fund as prescribed in Clause 7, Article 33 of the Law on Social
Insurance, with details as follows:
a) Persons eligible for pension age
under Points a and d, Clause 1, and Points a and c, Clause 2, Article 64 of the
Law on Social Insurance must have a compulsory social insurance contribution
period of at least 14 years and 6 months up to less than 15 years;
b) Persons eligible for pension age
under Article 65 of the Law on Social Insurance must have a compulsory social
insurance contribution period of at least 19 years and 6 months up to less than
20 years;
c) The earliest time for making a
one-time contribution for the missing period shall be the month immediately preceding
the month in which the employee meets the conditions for pension entitlement
under the law.
Article 13.
Calculation of the monthly pension
The monthly pension of an employee
who is eligible for pension benefits and has periods of compulsory social
insurance contributions under an international treaty to which the Socialist
Republic of Vietnam is a contracting party shall be calculated based on the
period of social insurance contributions in Vietnam.
Article 14.
Calculation of the lump-sum allowance upon retirement
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. For each year of contributions
exceeding 35 years (for men) and 30 years (for women) before reaching the
statutory retirement age, the allowance is equal to 0.5 times the average
monthly salary used as the basis for social insurance contributions.
2. For each year of contributions
exceeding 35 years (for men) and 30 years (for women) after reaching the
statutory retirement age, the allowance is equal to 2 times the average monthly
salary used as the basis for social insurance contributions.
Article 15.
Pension commencement date
The pension commencement date for
employees as prescribed in Article 69 of the Law on Social Insurance shall be
specified as follows:
1. The pension entitlement for an
employee who ceases working and fully meets the conditions on compulsory social
insurance contribution period shall commence from the month immediately
following the month in which the employee reaches the statutory retirement age.
If the employee continues working and paying compulsory social insurance contributions
after reaching the statutory retirement age and fulfilling the contribution
period requirement, the pension entitlement shall commence from the month
immediately following the month of termination of the labor contract or
cessation of work.
a) For employees entitled to
pension due to reduced work capacity, the pension shall commence from the month
immediately following the month of issuance of the conclusion on reduced work
capacity, provided that the age and contribution conditions are met. If the
conclusion is issued prior to the month the employee reaches the statutory
retirement age, the pension shall commence from the month immediately following
the month in which the employee reaches the statutory retirement age;
b) Where the date and month of
birth cannot be determined (only the year of birth or the month and year of
birth are recorded), the pension entitlement shall commence from the month
immediately following the month in which the employee reaches the statutory
retirement age. The determination of the employee’s age shall comply with
Clause 2, Article 12 of Decree No. 158/2025/ND-CP;
c) The earliest pension entitlement
date for employees eligible under Article 64 of the Law on Social Insurance
with a contribution period of between 15 years and under 20 years shall be from
the date the Law on Social Insurance enters into force.
2. For cases specified in Clause 7,
Article 33 of the Law on Social Insurance, the pension entitlement shall
commence from the month immediately following the month of full payment for the
missing contribution period.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 16.
Calculation of the average monthly salary used as the basis for social
insurance contributions to determine pensions, lump-sum allowances, one-time
social insurance benefits, and one-time survivor allowances
1. For employees subject to the
state-prescribed salary regime, who have their entire contribution period under
this regime as prescribed in Clause 1, Article 72 of the Law on Social
Insurance and Clauses 1, 2, 3, 5, and 6, Article 15 of Decree No.
158/2025/ND-CP, the average monthly salary used as the basis for social
insurance contributions shall be calculated as follows:
a) For employees who started
participating in social insurance before January 1, 1995:
Mbqtl
=
Total contributory salary of the last 5 years (60 months) prior to retirement
60
b) For employees who started
participating in social insurance from January 1, 1995 to December 31, 2000:
Mbqtl
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total contributory salary of the last 6 years (72 months) prior to retirement
72
c) For employees who started
participating in social insurance from January 1, 2001 to December 31, 2006:
Mbqtl
=
Total contributory salary of the last 8 years (96 months) prior to retirement
96
d) For employees who started participating
in social insurance from January 1, 2007 to December 31, 2015:
Mbqtl
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total contributory salary of the last 10 years (120 months) prior to retirement
120
dd) For employees who started
participating in social insurance from January 1, 2016 to December 31, 2019:
Mbqtl
=
Total contributory salary of the last 15 years (180 months) prior to retirement
180
e) For employees who started
participating in social insurance from January 1, 2020 to December 31, 2024:
Mbqtl
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Total contributory salary of the last 20 years (240 months) prior to retirement
240
g) For employees who started
participating in social insurance from January 1, 2025 onwards:
Mbqtl
=
Total contributory salary of the entire contribution period
Total
number of months of contribution
Where:
Mbqtl: Average monthly
salary used as the basis for social insurance contributions;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. For employees whose entire
contribution period is under the salary regime decided by the employer in
accordance with Clause 2, Article 72 of the Law on Social Insurance, the
calculation is as follows:
Mbqtl
Total contributory salary of all months of contribution
Total
number of months of contribution
Where:
Mbqtl: Average monthly
salary used as the basis for social insurance contributions;
Contributory salary means the
salary already adjusted in accordance with Clause 2, Article 73 of the Law on
Social Insurance.
3. The average contributory wage
for social insurance, applicable to employees who have periods of contribution
under both the State-prescribed salary scheme and the employer-determined
salary scheme, as provided in Clause 3, Article 72 of the Law on Social
Insurance and Clause 4, Article 15 of Decree No. 158/2025/ND-CP, shall be
calculated as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
=
Total contributory salary under the State-prescribed wage regime
+
Total contributory salary of the months contributed under the employer-decided wage regime
Total
number of months of contribution
Where:
a) The total contributory salary
under the State-prescribed wage regime is calculated by multiplying the total
number of months contributed under the State-prescribed wage regime by the
average contributory salary of the period contributed under the
State-prescribed wage regime.
The average contributory salary of
the period contributed under the State-prescribed wage regime is calculated in
accordance with Clause 1 of this Article.
b) In case an employee has two or
more periods under the State-prescribed wage regime, the total contributory
salary under the State-prescribed wage regime shall be calculated as specified at
Point a of this Clause. The final years as prescribed in Clause 1, Article 72
of the Law on Social Insurance shall be the most recent years of contribution
under the State-prescribed wage regime before retirement. The total number of
months of contribution under the State-prescribed wage regime shall be the
total of all months contributed under this regime in such periods.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The lump-sum allowance for persons
receiving pensions or monthly social insurance benefits who permanently
emigrate abroad as prescribed in Article 76 of the Law on Social Insurance and
Clause 2, Article 18 of Decree No. 158/2025/ND-CP shall be calculated as
follows:
1. For a person receiving a pension
whose working period was converted (weighted) to calculate the pension rate,
the lump-sum allowance shall be calculated based on the actual working period.
2. When calculating the lump-sum
allowance under Clause 2, Article 76 of the Law on Social Insurance, if the
period of contribution contains odd months, such months shall be handled in
accordance with Clause 6, Article 5 of the Law on Social Insurance. If the
contribution period covers both before and after 2014, and the contribution
period before 2014 contains odd months, such odd months shall be transferred to
the contribution period from 2014 onwards for the purpose of calculating the
lump-sum allowance.
Section 4.
SURVIVORSHIP BENEFITS
Article 18.
Determination of cases eligible for monthly survivorship allowance
1. In case an employee who is
participating in compulsory social insurance or preserving the period of
compulsory social insurance contribution dies, and the contribution period is
short of not more than 6 months to meet the condition for monthly survivorship
allowance (15 years), the employee’s dependents may pay a lump-sum contribution
for the missing months into the retirement and survivorship fund. The monthly
contribution amount shall equal 22% of the contributory salary of the employee
before death (or before termination of employment in case of preserved
contribution period) in order to settle entitlement to monthly survivorship
allowance. If the dependents do not pay for the missing months, a lump-sum
survivorship allowance shall be settled instead.
2. The determination of the
deceased employee’s dependents eligible for monthly survivorship allowance
shall be as follows:
a) The point of time for
determining the age of the dependents shall be the last day of the month in
which the employee dies;
b) Where the dependent’s records
indicate only the year of birth (without day and month), January 01 of that
year shall be used to determine the age of the dependent for the purpose of
granting monthly survivorship allowance. Where the records indicate only
the month and year of birth (without day), the first day of that month shall be
used as the basis for determining the dependent’s age;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) The medical assessment of the
dependent’s working capacity reduction for entitlement to monthly survivorship
allowance must comply with the time limit prescribed in Clause 4, Article 86 of
the Law on Social Insurance, except where the dependent had already been
medically assessed and concluded by the Medical Assessment Council as having a
working capacity reduction of 81% or more, or where the dependent is a person
with severe disability, and the disability certificate issued specifies the
conclusion of the Medical Assessment Council clearly stating a working capacity
reduction rate of 81% or more.
3. Dependents without a direct
caregiver shall be entitled to a monthly survivorship allowance equal to 70% of
the reference level prescribed in Clause 1, Article 87 of the Law on Social
Insurance, provided that such dependents under Clause 2, Article 86 of the Law
fall into one of the following categories:
a) All children are under 18 years
of age, or are 18 years of age or older but suffer a working capacity reduction
of 81% or more, and both parents have died;
b) The spouse has reached the age
as prescribed in Clause 2, Article 169 of the Labor Code, or has not reached
such age but suffers a working capacity reduction of 81% or more, and has no
children, or has children but all are under 18 years of age or 18 years or
older but suffer a working capacity reduction of 81% or more;
c) The father has reached the age
as prescribed in Clause 2, Article 169 of the Labor Code, or has not reached
such age but suffers a working capacity reduction of 81% or more, and the
mother has died, and there are no children, or the children are all under 18
years of age or 18 years or older but suffer a working capacity reduction of
81% or more;
d) The mother has reached the age
as prescribed in Clause 2, Article 169 of the Labor Code, or has not reached
such age but suffers a working capacity reduction of 81% or more, and the
father has died, and there are no children, or the children are all under 18 years
of age or 18 years or older but suffer a working capacity reduction of 81% or
more.
4. In cases where a dependent has
been granted two monthly survivorship allowances but the total amount is still
lower than the reference level, such dependent shall remain entitled to an
additional monthly survivorship allowance as prescribed in Clause 1, Article 87
of the Law on Social Insurance.
Article 19.
Determination of entitlement to lump-sum survivorship allowance or monthly
survivorship allowance
Where the dependents of an employee
have already been granted either a lump-sum survivorship allowance or a monthly
survivorship allowance in accordance with the law, such allowance shall not be
returned in order to claim entitlement to the other form of survivorship allowance.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
IMPLEMENTATION
PROVISIONS AND RESPONSIBILITIES
Article 20.
Enforcement provisions
1. This Circular comes into force
as of July 1, 2025.
2. As from the effective date of
this Circular, the following Circulars and provisions shall cease to be
effective:
a) Circular No. 59/2015/TT-BLDTBXH
dated December 29, 2015 of the Minister of Labour, War Invalids and Social
Affairs on elaboration of and guidelines for the Law on Social Insurance
regarding compulsory social insurance;
b) Circular No. 06/2021/TT-BLDTBXH
dated July 07, 2021 of the Minister of Labour, War Invalids and Social Affairs
on amendments to Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the
Minister of Labour, War Invalids and Social Affairs on elaboration of and guidelines
for the Law on Social Insurance regarding compulsory social insurance;
c) Article 3 of Circular No.
37/2021/TT-BLDTBXH dated December 31, 2021 of the Minister of Labour, War
Invalids and Social Affairs guiding the adjustment of pensions, social insurance
allowances and monthly allowances, and the pension commencement date in cases
where original records are no longer available.
Article 21.
Implementation responsibilities
1. The Ministry of Finance shall
direct Vietnam Social Security to implement this Circular.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. Difficulties that arise during
the implementation of this Circular should be reported to the Ministry of Home
Affairs for consideration./.
MINISTER
Pham Thi Thanh Tra