MINISTRY OF
LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
35/2018/TT-BLDTBXH
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Hanoi, December
26, 2018
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CIRCULAR
PRESCRIBING
INDEXATION RATE OF MONTHLY SALARY AND INCOME AFTER PAYMENT OF SOCIAL INSURANCE
CONTRIBUTIONS
Pursuant to the Government's Decree No.
14/2017/ND-CP dated February 17, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Labor, War Invalids and Social
Affairs;
Pursuant to the Government’s Decree No.
115/2015/ND-CP dated November 11, 2015 elaborating on certain articles of the
Law on Social Insurance regarding the compulsory social insurance (hereinafter
referred to as Decree No. 115/2015/ND-CP);
Pursuant to the Government’s Decree No.
134/2015/ND-CP dated December 29, 2015 elaborating on certain articles of the
Law on Social Insurance regarding the voluntary social insurance (hereinafter
referred to as Decree No.134/2015/ND-CP);
Upon the request of the Director of the Social
Insurance Department,
The Minister of Labor, War Invalids and Social
Affairs hereby promulgates the Circular prescribing the indexation rate of
monthly salary and income after payment of social insurance contributions.
Article 1. Subjects of
application
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a) Employees who are subject to the pay scheme
under the State’s regulations, started participating in social insurance
programs from January 1, 2016 and earlier, have already enjoyed the one-off
social insurance benefit payments, or are dead after bequeathing their
relatives the right of entitlement to one-off social insurance benefit payments
already received within the period from January 1, 2019 to December 31, 2019.
b) Employees who pay social insurance contributions
according to the pay scheme decided by employers, receive retirement pensions
or allowances upon retirement, one-off social insurance benefit payments, or
are dead after bequeathing their relatives the right of entitlement to one-off
death insurance benefit payments received from January 1, 2019 to December 31,
2019.
2. Persons subject to the indexation of monthly
salaries after payment of social insurance contributions as provided by clause
2 of Article 4 in the Decree No. 134/2015/ND-CP must be voluntary social
insurance participants who are entitled to one-off payment of pensions,
allowances upon retirement and social insurance benefits, or are dead after
bequeathing their relatives the right of entitlement to one-off death insurance
benefit payments already received from January 1, 2019 to December 31,
2019.
Article 2. Indexation of
monthly salaries after payment of social insurance contributions
1. Monthly salaries after payment of social
insurance contributions of persons specified in clause 1 of Article 1 herein
shall be indexed as follows:
Indexed monthly
salary after payment of social insurance contributions in each year
=
Total monthly
salary after payment of social insurance contributions in each year
x
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In that formula, the indexation rate of monthly
salary after payment of social insurance contributions in the corresponding
year shall be determined, based on Table 1 given hereunder:
Table 1:
Year
Before 1995
1995
1996
1997
1998
1999
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2001
2002
2003
2004
2005
2006
Indexation rate
4.72
4.01
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3.67
3.41
3.26
3.32
3.33
3.20
3.10
2.88
2.66
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Year
2007
2008
2009
2010
2011
2012
2013
2014
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2016
2017
2018
2019
Indexation rate
2.28
1.86
1.74
1.59
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1.23
1.15
1.11
1.10
1.07
1.04
1.00
1.00
2. If employees have paid social insurance contributions
for periods under both the pay scheme prescribed by the State’s regulations and
the pay scheme decided by employers, monthly salaries after payment of social
insurance contributions of those employees who started participating in social
insurance programs according to the pay scheme regulated by the State from
January 1, 2016 and earlier, and monthly salaries after payment of social
insurance contributions according to the pay scheme decided by employers shall
be adjusted in accordance with clause 1 of this Article.
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1. Monthly income after payment of social insurance
contributions of persons specified in clause 2 of Article 1 herein shall be
indexed as follows:
Indexed monthly
income after payment of social insurance contributions in each year
=
Total monthly
income after payment of social insurance contributions in each year
x
Indexation rate of
monthly income after payment of social insurance contributions in the
corresponding year
In that formula, the indexation rate of monthly
income after payment of social insurance contributions in the corresponding
year shall be determined, based on Table 2 given hereunder:
Table 2:
Year
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2009
2010
2011
2012
2013
Indexation rate
1.86
1.74
1.59
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1.23
1.15
Year
2014
2015
2016
2017
2018
2019
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1.11
1.10
1.07
1.04
1.00
1.00
2. If employees have both compulsory social
insurance contribution period and voluntary one, the monthly income after
payment of voluntary social insurance contributions shall be indexed according
to clause 1 of this Article while the monthly income after payment of
compulsory social insurance contributions shall be indexed according to Article
10 in the Decree No. 115/2015/ND-CP and Article 2 in this Decree. The average
rate of monthly salary and income after payment of social insurance
contributions which are used as a basis for calculation of retirement pensions,
one-off allowances upon retirements, one-off social insurance benefit payments
and one-off death insurance benefit payments as provided in clause 4 of Article
11 in the Decree No. 115/2015/ND-CP and clause 4 of Article 5 in the Decree No.
134/2015/ND-CP.
Article 4. Implementary
provisions
1. This Circular shall enter into force from
February 15, 2019; provisions of this Circular shall apply from January 1,
2019.
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PP. MINISTER
DEPUTY MINISTER
Le Quan