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THE
GOVERNMENT OF VIETNAM
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 158/2025/ND-CP
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Hanoi, June 25, 2025
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DECREE
ON ELABORATION AND GUIDANCE ON IMPLEMENTATION OF SOME
ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING COMPULSORY SOCIAL INSURANCE
Pursuant to
the Law on Government Organization dated February 18, 2025;
Pursuant to
the Law on Organization of Local Government dated June 16, 2025;
Pursuant to
the Law on Social Insurance dated June 29, 2024;
Pursuant to
Point 13 of Resolution No. 142/2024/QH15 dated June 29, 2024 of the National
Assembly on Resolution of the 7th session, the 15th National Assembly;
At the
request of the Minister of Home Affairs;
The
Government issues Decree on elaboration and guidance on implementation of some
articles of the Law on social insurance regarding compulsory social insurance.
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GENERAL PROVISIONS
Article 1.
Scope
This Decree
provides elaboration and guidance on implementation of some articles of the Law
on social insurance regarding compulsory social insurance and the policies for
employees who are not eligible for pension and have not reached the age of
receiving social retirement benefits; Point 13 of Resolution No. 142/2024/QH15
dated June 29, 2024 of the National Assembly on the Resolution of the 7th
session, the 15th National Assembly.
Article 2.
Regulated entities
1.
Employees specified in points a, b, c, g, h, i, k, l, m and n of Clause
1 and Clause 2 of Article 2 of the Law on Social Insurance.
2.
Social insurance and beneficiaries specified in the Law on Social
Insurance.
3.
Employers specified in Clause 2 of Article 3 of the Law on Social
Insurance.
4.
Other agencies, organizations, and individuals related to compulsory
social insurance.
Article 3. Compulsory
social insurance participants
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Employees specified
at Points a, b, c, i, k, and l of Clause 1 and Clause 2 of Article 2 of the Law
on Social Insurance who are sent to study or for internship or to work
domestically or overseas while still receiving salary in their home country
shall be subject to compulsory social insurance participation.
2. Owners of registered household businesses specified at
Point m, Clause 1, Article 2 of the Law on Social Insurance that participate in
compulsory social insurance include:
a) Owners of registered
household businesses who register to pay taxes by declarations;
b) Owners of
registered household businesses other than those specified at Point a of this
Clause that are subject to compulsory social insurance participation from July
01, 2029:
3. Subjects specified in Clause 2 of this Article and
Point n of Clause 1 of Article 2 of the Law on Social Insurance who have to
participate in various types of compulsory social insurance prescribed in
Clause 1 of Article 2 of the Law on Social Insurance shall participate in compulsory
social insurance in accordance with the following regulations:
a) Subjects
specified in Clause 2 of this Article who are also participants prescribed in
one of Points b, c, d, dd, e, i, a, l, k, n, h, and g of Clause 1 of Article 2
of the Law on Social Insurance shall participate in compulsory social insurance
corresponding with regulations specified in Points b, c, d, dd, e, i, a, l, k,
n, h, or g of Clause 1 of Article 2 of the Law on Social Insurance in order of
priority;
b) Subjects
specified in point n of Clause 1 of Article 2 of the Law on Social Insurance
who are also participants prescribed in one of Points b, c, d, dd, e, i, a, l,
and k of Clause 1 of Article 2 of the Law on Social Insurance shall participate
in compulsory social insurance corresponding with regulations specified in
Points b, c, d, dd, e, i, a, l, k, n, h, or g of Clause 1 of Article 2 of the
Law on Social Insurance in order of priority;
4. Beneficiaries of social insurance benefits and monthly
benefits who are not compulsory social insurance participants specified in
Point a of Clause 7 of Article 2 of the Law on Social Insurance include:
a) People on
monthly incapacity allowances;
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c) The people
on monthly benefits prescribed in Decision No. 91/2000/QD-TTg dated August 4,
2000 of the Prime Minister on allowances for people that reach retirement age
upon the expiration of monthly benefits (hereinafter referred to as “Decision
No. 91/2000/QD-TTg”); Decision No. 613/QD-TTg dated May 6, 2010 of the Prime
Minister on monthly benefits for people having 15 years to 20 years of service
upon the expiration of monthly incapacity allowances (hereinafter referred to
as “Decision 613/QD-TTg”);
d) People on monthly
benefits prescribed in Decision No. 142/2008/QD-TTg dated October 27, 2008 of
the Prime Minister on policies for soldiers who fought in the Resistance War
against the American Empire to Save the Nation with under 20 years of service
in the army that were demobilized (hereinafter referred to as “Decision No.
142/2008/QD-TTg”); Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime
Minister on amendments to Decision No. 142/2008/QD-TTg; Decision No.
53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on policies for
cadres and Peoples’ Public Security soldiers who fought in Resistance War
against the American Empire to Save the Nation with under 20 years of service
in the Public Security forces that were demobilized; and Decision No.
62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on policies for
people fought in the Ward to Save the Nation, fulfilled international duties in
Cambodia and Laos after April 30, 1975 that were demobilized or terminated.
dd) People on monthly
benefit prescribed Article 23 of the Law on Social Insurance.
5. Subjects specified in Point a of Clause 1 of Article 2
of the Law on Social Insurance who do not work full time and whose salaries in
the month in accordance with Clause 2 of Article 7 hereof is lower than the
lowest salary on which compulsory social insurance premiums are paid; employees
working under internship contracts in accordance with the labor laws who are
not subject to compulsory social insurance participation.
Article 4.
Copies of social insurance documents prescribed in the Law on Social Insurance
Copies of
social insurance documents prescribed in the Law on Social Insurance in cases
other than those prescribed in Point c of Clause 12 of Article 3 of the Law on
Social Insurance are documents that have been confirmed by the social security
authority to have been compared with the originals, ensuring the accuracy of
the copies in the case of documents submitted directly to the social security
authority.
Article 5.
Reference level
1.
Reference level is an amount decided by the Government to calculate the
premiums and benefits of certain types of social insurance specified in the Law
on Social Insurance.
2.
Before the statutory pay rate is abolished, the reference level
prescribed in the Law on Social Insurance shall be equal to the statutory pay
rate. When the statutory pay rate is abolished, the reference level shall not
be lower than that rate.
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Chapter II
REGISTRATION OF
COMPULSORY SOCIAL INSURANCE PARTICIPATION, COLLECTION AND PAYMENT OF SOCIAL
INSURANCE PREMIUMS
The
registration of compulsory social insurance participation, collection and
payment of social insurance premiums shall comply with Chapter IV of the Law on
Social Insurance. To be specific:
Article 6.
Registration of social insurance participation and issuance of social insurance
books
The
registration of social insurance participation and issuance of social insurance
books shall comply with Article 28 of the Law on Social Insurance. To be
specific:
1. If subjects specified in Clause 2
of Article 3 hereof and Point n of Clause 1 of Article 2 of the Law on Social
Insurance register for participation in social insurance through household
businesses, enterprises, cooperatives, or cooperative unions in which they
participate in management, they shall comply with Clause 1 of Article 28 of the
Law on Social Insurance.
2.
If subjects specified in Clause 2 of Article 3 hereof and Point n of
Clause 1 of Article 2 of the Law on Social Insurance register for participation
in social insurance directly at social security authorities, they shall comply
with Clause 2 of Article 28 of the Law on Social Insurance.
3. Subjects
specified in point g of Clause 1 of Article 2 of the Law on Social Insurance
shall submit the declaration form specified in point b of Clause 1 of Article
27 of the Law on Social Insurance to social security authorities before going
to work abroad.
4.
The supervisory organizations of cadres, civil servants, public
employees, workers before they are designated as members of diplomatic missions
of the Socialist Republic of Vietnam shall register for social insurance
participation for the subjects specified in Point h of Clause 1 of Article 2 of
the Law on Social Insurance in accordance with Clause 1 of Article 28 of the
Law on Social Insurance.
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Salaries on
which compulsory social insurance premiums are paid shall comply with clause 1
of Article 31 of the Law on Social Insurance. To be specific:
1. Salaries on which compulsory social
insurance premiums are paid specified in clause 1 of Article 31 of the Law on
Social Insurance shall be the monthly salary, including the work-based or
title-based salary, allowances, and other extra payments:
a) Work-based
or title-based salary shall be calculated by the duration (by month) of the
work or the title according to the pay scales, payrolls built by the employer
in accordance with Article 93 of the Labor Code agreed upon in the employment
contract;
a) The
allowances that make up for the working conditions, work complications, living
conditions, and necessity of labor attraction that are not taken into account
or not adequately included in the salary agreed in the employment contract;
and exclude allowances that depend on or vary according to labor productivity,
work process, and quality of work performance of the employee;
c) Other
measured extra payments and the contractual salary mentioned specified in point
a of this Clause agreed in the employment contract that are paid regularly and
stably in each salary payment period; excluding those that depend on or vary
according to labor productivity, work process, and quality of work performance
of the employee
2. Salaries on which compulsory social
insurance premiums are paid of subjects specified in point l of clause 1 of
Article 2 of the Law on Social Insurance are monthly salaries agreed in the
employment contracts.
If the salary
agreed in the employment contract is an hourly salary, the monthly salary shall
be equal to the hourly salary multiplied by the number of working hours in the
month as agreed in the employment contract;
If the salary
agreed in the employment contract is an daily salary, the monthly salary shall
be equal to the hourly salary multiplied by the number of working days in the
month as agreed in the employment contract;
If the salary
agreed in the employment contract is an weekly salary, the monthly salary shall
be equal to the hourly salary multiplied by the number of working weeks in the
month as agreed in the employment contract;
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4. Salaries on which compulsory social
insurance premiums are paid of subjects specified in point i of clause 1 of
Article 2 of the Law on Social Insurance are salaries of such subjects in
accordance with law.
5. In case the salary stated in the
employment contract and the salary paid to the employee are in foreign
currency, the salary on which compulsory social insurance premiums are paid in
VND shall be converted from foreign currency into VND at the average buying rates
for transfer announced by 4 State-owned commercial banks at the end of the day
on January 2 for the first 6 months of the year and July 1 for the last 6
months of the year; in case these days coincide with holidays, the exchange
rate of the next working day shall be used.
Article 8. Retrospective
collection of compulsory social insurance premiums
1.
Cases of retrospective collection of compulsory social insurance premiums:
a) There was a
retrospective increase in salary on which compulsory social insurance premiums were
paid;
b) Vietnamese
guest workers have their contracts extended or sign new employment contracts in
the receiving country, and make retrospective payment after returning to
Vietnam;
c) Subjects
specified in Point m and Point n of Clause 1 of Article 2 of the Law on Social
Insurance who pay social insurance premiums after the latest deadline specified
in Point b of Clause 4 of Article 33 of the Law on Social Insurance.
2.
The social insurance premium arrears shall be determined as follows:
a) For the
cases specified in Point a and Point b, Clause 1 of this Article, the arrears
are the amount of compulsory social insurance premiums payable in accordance
with Article 33 and Article 34 of the Law on Social Insurance.
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b) For the case
specified in Point c of Clause 1 of this Article, the arrears shall be the
compulsory social insurance premium payable as prescribed in Point a of Clause
4 of Article 33 of the Law on Social Insurance plus an interest of 0,03%/day on
the arrears for each day after the latest deadline specified in Point b of
Clause 4 of Article 33 of the Law on Social Insurance.
3.
The employer is responsible for paying the full amount of compulsory
social insurance as prescribed in Clause 1 of Article 40 and Clause 1 of
Article 41 of the Law on Social Insurance for employees who are eligible for
social insurance benefits or resign or have their employment contracts or work
contracts terminated to promptly settle the social insurance policies for
employees.
If the employer
fail to do so, (i) for employees who are eligible for social insurance
benefits, the social insurance policies shall be settled based on the period of
social insurance payment for employees who are eligible for social insurance
benefits; (ii) for employees who resign or have their employment contracts, or
work contracts terminated, the period of social insurance payment shall be
confirmed up to the latest social insurance payment; after the compulsory
social insurance premium arrears are collected, the additional period of social
insurance payment shall be confirmed and the level of social insurance benefits
shall be adjusted.
Article 9.
Levels, methods, and time limits for compulsory social insurance payment by
employees and employers
Levels, methods,
and time limits for compulsory social insurance payment by employees and
employers shall comply with Article 33 and Article 34 of the Law on Social
Insurance. To be specific:
Subjects
specified in Point k of Clause 1 of Article 2 of the Law on Social Insurance
who do not work and do not receive allowances for 14 working days or more in a
month shall not be required to pay social insurance for that month.
Article 10.
Suspension of payment to the pension and survivorship fund specified in clause
1 and clause 3 of Article 37 of the Law on Social Insurance
1.
The employer may be considered for suspension of payment to the pension
and survivorship fund in one of the following cases:
a) Employers
facing difficulties from structural changes, technology changes, economic
crises or recessions, or the implementation of State policies on economic
restructuring or international commitments;
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2.
Conditions for suspension of payment to the pension and survivorship
fund:
Employers who
fall under one of the cases specified in Clause 1 of this Article and meet one
of the following conditions may suspend payment to the pension and survivorship
fund for themselves and their employees:
a) Have their
production or business activities suspended for 30 days or more and cannot
arrange work for employees, among which at least 50% the employees present
before the suspension are employees who are compulsory social insurance
participants and are suspended from work;
b) Suffer
damage exceeding 50% of total asset value caused by natural disasters, fires,
epidemics, or crop failures (excluding land value) or cannot arrange work for
employees, among which at least 50% the employees present before the suspension
are employees who are compulsory social insurance participants and are
suspended from work.
3.
Duration of suspension of payment to the pension and survivorship fund:
a) The
suspension period is counted by month and must not exceed 12 months from the
month the employer sends an application to the social security authority. During
this period, the employer still has to pay contributions to the sickness and
maternity fund, and Occupational accident and occupational disease insurance
fund.
If, during the
suspension period, an employee becomes eligible for retirement or survivorship
benefits or have his/her employment contract terminated, the employer and
employee or the employee’s family must make up for the unpaid contributions
during the suspension period to ensure benefit settlement or confirm the social
insurance payment period;
b) Upon the
expiration of the suspension period specified in Point a of this Clause, the
employer and employees shall continue paying compulsory social insurance
premiums and make supplementary payment for the suspension period. The deadline
for making the supplementary payment is the last day of the month succeeding
the month in which the suspension period ends. The supplementary amount shall
be equal to the amount incurred over the suspension period in accordance with
Article 33 and Article 34 of the Law on Social Insurance.
If the payment
is made after the latest deadline, the regulations of Articles 40 and 41 of the
Law on Social Insurance shall apply.
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a) The
authority to determine the number of employees who are compulsory social
insurance participants suspended from work of agencies, units, organizations
and enterprises (i) managed by local People's Committees shall be determined by
the local internal affairs authorities; (ii) managed by ministries, central
authorities shall be determined by such ministries, central authorities. Such
number shall be calculated based on the total employees present before
suspension or before the natural disasters, fires, epidemics, or crop failures.
a) The
authority to determine the value of damaged assets of agencies, units,
organizations and enterprises (i) managed by local People's Committees shall be
determined by the local financial authorities; (ii) managed by ministries,
central authorities shall be determined by the financial agencies of such
ministries, central authorities. Such value shall be calculated based on the
most recent asset inventory report prior to damage.
b) Employers
specified in point a of Clause 2 must submit an application along with a list
of employees present before suspension and at the time of request, including
employees who are compulsory social insurance participants and are suspended
from work.
Employers
specified in Point b of Clause 2 with asset damage exceeding 50% must submit an
application along with the most recent asset inventory report before damage;
Minutes of inventory of assets damaged by natural disasters, fires, epidemics,
and crop failures. If unable to arrange work for employees where employees who
are compulsory social insurance participants and are suspended from work are
50% or more of the total employees present before the natural disasters, fires,
epidemics, and crop failures, employers must submit an application along with
the list of employees present before the natural disasters, fires, epidemics,
and crop failures and at the time of request and the list of employees who are
compulsory social insurance participants and are suspended from work;
c) Within 15
working days from receipt of the employer’s application, the authority
specified in point a of this clause shall review, determine, and respond in
writing.
5.
Employers who satisfy the conditions specified in Clauses 1, 2, and 3
must submit an application for Suspension of payment to the pension and
survivorship fund along with the document on determination of the number of
employees suspended from work or the asset damage assessment report to the
social security authority.
6.
Within 10 working days from receipt of the employer’s application, the social
security authority shall decide whether to approve the suspension of payment to
the pension and survivorship fund; in cases of refusal, a written response
clearly stating the reason must be provided.
Article 11.
Suspension of compulsory social insurance payment specified in clause 2 and
clause 3 of Article 37 of the Law on Social Insurance
1.
If cadres, civil servants, public employees who are covered by
compulsory social insurance are detained or suspended from work from 14 working
days or more within a month, the suspension of compulsory social insurance
payment shall be carried out as follows:
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b) If, after
the period of detention or suspension from work for 14 working days or more
within a month, his/her salary is retrospectively paid in full, he/she shall
make supplementary payment for the suspension period, which is equal to the
amount incurred over the suspension period. The deadline for making the
supplementary payment is the last day of the month succeeding the month in which
the suspension period ends. The supplementary amount shall be equal to the
amount incurred over the suspension period in accordance with Article 33 and
Article 34 of the Law on Social Insurance.
If the payment
is made after the latest deadline, the regulations of Articles 40 and 41 of the
Law on Social Insurance shall apply.
b) After the
period of detention or suspension from work for 14 working days or more within
a month, if his/her salary is retrospectively paid in full, he//she do not have
to make supplementary payment for the suspension period.
2.
If employees other than those specified in clause 1 of this Article are
suspended from work from 14 days or more, the suspension of compulsory social
insurance payment shall be carried out as follows:
a) While being
suspended from work for 14 days or more in a month, the employer and the
employee shall suspend compulsory social insurance payment;
b) If, after
the period of suspension from work for 14 working days or more within a month,
the employee’s salary is retrospectively paid in full, the supplementary
payment shall be made for the suspension period, which is equal to the amount
incurred over the suspension period The deadline for making the supplementary
payment is the last day of the month succeeding the month in which the
suspension period ends. The supplementary amount shall be equal to the amount
incurred over the suspension period in accordance with Article 33 and Article
34 of the Law on Social Insurance.
If the payment
is made after the latest deadline, the regulations of Articles 40 and 41 of the
Law on Social Insurance shall apply;
c) If, after
the period of detention or suspension from work for 14 working days or more
within a month, the employee’s salary is not retrospectively paid in full, the
supplementary payment shall not be made for the suspension period.
3.
For employees specified in point g of Clause 1 of Article 2 of the Law
on Social Insurance, who are temporarily unemployed during the contract period
and the unemployment is confirmed by the agency, organization, or enterprise
providing Vietnamese guest worker services, the social insurance payment for
this period may be suspended.
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Chapter III
COMPULSORY SOCIAL
INSURANCE POLICIES
Section 1. RETIREMENT
BENEFITS
Article 12.
Eligibility for pension
The eligibility
for pension shall comply with Article 64 and Article 65 of the Law on Social
Insurance. To be specific:
1. People working in coal mines in
accordance with Appendix I attached hereto.
2. After determining the eligibility
for pension for application of employees in cases where only the year of birth
are determined, January 1 of that year shall be used as the basis for
determining the employee’s age. In cases where only the month and year of birth
are determined but not the exact date, the 1st day of that month and year shall
be used as the basis for determining the employee’s age.
3. When determining the working
period in areas to which a coefficient of 0,7 or higher applies for the period
before January 1, 1995, as the basis for considering eligibility for pension,
the laws on region-based allowances applicable at the time of settlement shall
apply. For areas where the applicable laws on region-based allowances at the
time of settlement do not provide for or provide for a coefficient lower than
0,7, but the employee has actually worked in areas to which a coefficient of
0,7 or higher applies according to previous regulations on region-based
allowances, such previous regulations shall be used to determine the working
period in areas to which a coefficient of 0,7 or higher applies as the basis
for considering the eligibility for pension.
If the serving
period at the battlefield B, C before April 30, 1975 and at the battlefield K
before August 31 that is allowed to be included in social insurance payment
period, such period shall be considered working period in areas to which a
coefficient of 0,7 as basic for considering the eligibility for pension.
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Article 13.
Monthly pensions
Monthly
pensions shall comply with Article 66 of the Law on Social Insurance. To be specific:
1.
The monthly pension of an employee equals his/her monthly pension rate
multiplied by the average salary on which social insurance premiums are paid in
accordance with Article 72 of the Law on Social Insurance.
For employees
specified at points a, b, c, d, dd, g, and I of Clause 1 of Article 2 of the
Law on Social Insurance who have participated in social insurance before July
1, 2025, and have compulsory social insurance payment periods of 20 years or
more, if their calculated monthly pensions are lower than the reference level,
their pensions shall equal the reference level.
2.
The age benchmark to calculate the number of years of early retirement,
which is the basis for reducing the pension rate as prescribed in Clause 3 of
Article 66 of the Law on Social Insurance, shall be determined as follows:
a) For
employees working under normal labor conditions, the age benchmark shall comply
with point a, Clause 1 of Article 64 of the Law on Social Insurance;
b) For
employees who have paid compulsory social insurance for at least 15 years while
doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or
dangerous jobs on the list thereof, or working in extremely disadvantaged
areas, including the time of working in areas to which a coefficient of 0,7 of
higher applies before January 1st 2021, the age benchmark shall comply with
point b of Clause 1 of Article 64 of the Law on Social Insurance;
a) For
employees who have spent at least 15 years working in coal mines, the age
benchmark shall comply with point c of Clause 1 of Article 64 of the Law on
Social Insurance.
Article 14.
Lump-sum social insurance allowance
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1. Employees may receive lump-sum
social insurance allowances in cases specified in point dd of clause 1 of
Article 70 of the Law on Social Insurance. To be specific:
a) Employees
who have paid social insurance before July 1, 2025 (before the effective date
of the Social Insurance Law) are those who, at the time of applying for a
lump-sum social insurance allowance, still have one social insurance payment
period before July 1, 2025, that can be used for grant of the social insurance benefits;
b) The
determination of 12 consecutive months of non-participation in compulsory
social insurance refers to 12 continuous months without paying social insurance
immediately proceeding the month the social security authority receives the
application for lump-sum social insurance allowance. Such period excludes
months that are not subject to compulsory social insurance payment as specified
in Clause 5 of Article 33 and Clause 3 of Article 34 of the Law on Social
Insurance.
At the time the
employee submits the application for lump-sum social insurance allowance, they
must be participating in neither compulsory social insurance nor voluntary
social insurance.
2.
Cases where an employee satisfies the conditions to receive a lump-sum
social insurance allowance as prescribed in point dd of Clause 1 of Article 70
of the Law on Social Insurance and is also eligible for a pension as stated in
Clause 1 of Article 64 of the Law on Social Insurance shall be settled
according to the employee’s application.
Article 15.
Average salary on which social insurance premiums are paid for calculation of
pension and lump-sum allowance
Average salary
on which social insurance premiums are paid for calculation of pension and
lump-sum allowance shall comply with Article 72 of the Law on Social
Insurance. To be specific:
1. Regarding employees who receive
State-regulated salaries and pay social insurance entirely on such salaries,
the average salary on which social insurance premiums are paid for calculation
of pension and lump-sum allowance shall comply with clause 1 of Article 72 of
the Law on Social Insurance.
a) If employees
receiving State-regulated salaries who have paid social insurance before
October 1, 2004 are granted social insurance benefits from July 1, 2025 onwards,
the salaries on which social insurance premiums are paid before October 1, 2004
shall be converted according to the salary policies applicable at the time of
receiving social insurance allowance for calculating the average salary on
which social insurance premiums are paid. For employees who have worked in
enterprises that pay social insurance under the State-regulated salary policies
before October 1, 2004, if they are granted social insurance benefits from July
1, 2025 onwards, the salaries on which social insurance premiums are paid
before October 1, 2004 shall be converted according to the salary policies
specified in Decree No. 205/2004/ND-CP dated December 14, 2025 of the
Government for calculating the average salary on which social insurance
premiums are paid.
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2. The average salary on which
social insurance premiums are paid for employees who receive State-regulated
salaries in special cases shall comply with the following regulations:
a) When an
employee who has paid compulsory social insurance for at least 15 years based
on salary of heavy, hazardous or dangerous jobs extremely heavy, hazardous or
dangerous jobs, change to another job having lower salary on which social
insurance premiums are paid at agencies, organizations, units or enterprises still
following State-regulated salary policies, upon retirement, the salary on which
compulsory social insurance premiums are paid for consecutive years may apply
the salary of such jobs corresponding to the number of years specified in
Clause 1, Article 72 of the Law on Social Insurance to calculate the average
salary on which social insurance premiums are paid;
b) For employees
who were officers and career military personnel of the people's army; officers
and non-commissioned officers in police forces; and people doing cipher work
and receiving the same salaries as military personnel transferred to agencies,
organizations, units, or enterprises following State-regulated salary policies
and then retired, if the salary on which social insurance premiums are paid of
the last year before retirement is lower the salary of the last year before
their transfer. the salary of the last year before their transfer shall be
used to calculate the average salary on which social insurance premiums are
paid;
c) For
employees other than those specified in points a and b of this clause that pay
social insurance based on State-regulated salary, if the average salary on
which social insurance premiums are paid, calculated based on the salary on
which social insurance premiums are paid in the last years before retirement,
is lower than that calculated based on the entire payment period, the average
salary on which social insurance premiums are paid shall be the average of the
salary on which social insurance premiums are paid on the entire period.
3.
Regarding employees who receive State-regulated salaries and have paid
social insurance including seniority pay change to another job entitled/not
entitled to seniority pay and then retire, the average salary on which social
insurance premiums are paid shall comply with the following regulations:
a) If the
salaries on which social insurance premiums are paid in the last years before
retirement do not include seniority pay, the average salary shall be the
average salary of those last years plus the highest seniority pay ever
received, calculated proportionally to the payment period based on salaries
that include seniority pay. For cases where periods of receiving seniority pay
are before October 1, 2004, the salary on which social insurance premiums are
paid for calculation of seniority pay may be converted according to the salary
policies at the time of settlement.
b) If the
salaries on which social insurance premiums are paid in the last years before
retirement used to calculate the average salary on which social insurance
premiums are paid for the calculation of pension and lump-sum allowance already
include seniority allowance, such average salary shall comply with Clause 1 of
Article 72 of the Law on Social Insurance.
c) For cases
where the salaries on which social insurance premiums are paid in the last
years used to calculate the average salary on which social insurance premiums
are paid for the calculation of pension and lump-sum allowance includes both
payment periods with and without seniority pay, if such average salary
calculated in accordance with point b of this clause is lower than the average
salary of the last years before the job transfer, the latter shall be used for
calculation of pension and lump-sum allowance.
4. In case an employee pays social
insurance on both State-regulated salary and employer-decided salary in
different periods, the average salary on which social insurance premiums are
paid shall comply with clause 3 of Article 72 of the Law on Social Insurance.
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5.
When calculating the average salary on which social insurance premiums
are paid for employees that have working period at the commune level over which
social insurance allowance has been provided, the social insurance payment
period according to Decree No. 09/1998/ND-CP and the compulsory social
insurance payment period of part-timers working at the communes, villages, and
residential groups, these periods shall be considered periods of payment of
social insurance on State-regulated salary.
6.
When calculating the average salary on which social insurance premiums
are paid for employees that have working period at the commune level over which
social insurance allowance has been provided, the social insurance payment
period according to Decree No. 09/1998/ND-CP and the compulsory social
insurance payment period of part-timers working at the communes, villages, and
residential groups, these periods shall be considered periods of payment of
social insurance on State-regulated salary.
7.
The average salary on which social insurance premiums are paid for the
calculation of pension and lump-sum allowance specified in Article 72 of the
Law on Social Insurance shall also be used to calculate lump-sum social
insurance allowance, lump-sum survivorship allowance for family members of a
person who was participating in social insurance or having their social
insurance payment period reserved, and monthly benefit for employees who do not
qualify for pensions and are not yet eligible for social retirement benefits.
Article 16.
Adjustment of salaries on which compulsory social insurance premiums are paid
The adjustment
of salaries on which compulsory social insurance premiums are paid shall comply
with Article 73 of the Law on Social Insurance. To be specific:
1.
Salaries on which compulsory social insurance premiums are paid for
calculation of average salary specified in Article 72 of the Law on Social
Insurance of employees receiving employer-decided salary and employees
receiving State-regulated salary who started to participate in social insurance
before January 01, 2016 shall be adjusted using the following formula:
The salary on which compulsory social insurance premiums
are paid after adjustment in each year
=
The salary on which compulsory social insurance premiums
are paid in each year
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Indexation rate of salaries on which compulsory social
insurance premiums are paid in the corresponding year
a) The
indexation rate of salaries on which compulsory social insurance premiums are
paid shall be calculated based on the average annual consumer price index using
the following formula:
indexation rate of salaries on which compulsory social
insurance premiums are paid in year t
=
Average consumer price index of the year immediately
preceding the year in which the employee receives social insurance benefits
calculated based on the average comparison base of 1994
Average consumer price index of year t calculated based
on the average comparison base of 1994
Where:
t is any year
in the adjustment period;
Indexation rate
of salaries on which compulsory social insurance premiums are paid in year t is
rounded to two decimal places and the lowest value is 1 (one).
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2.
Based on the average annual consumer price index calculated according to
the average comparison base in 1994 provided by the General Statistics Office,
Ministry of Finance, Vietnam Social Security shall determine the indexation
rate of salaries on which compulsory social insurance premiums are paid and
adjust the salaries on which compulsory social insurance premiums for employees
in accordance with Clause 1 of this Article.
Article 17.
Retirement benefits for a person who pays both compulsory and voluntary social
insurance premiums
1.
Employees who pay both compulsory and voluntary social insurance
premiums will be entitled to the retirement benefits for the period of payment
of compulsory social insurance and voluntary social insurance.
2.
If a person has paid compulsory social insurance for at least 15 years
and satisfies the conditions specified in Article 64 of this Law; or has paid
compulsory social insurance for at least 20 years and satisfies the conditions
specified in Article 65 of this Law, his/her pension shall be provided in
accordance with compulsory social insurance policies
If a person who
pays both compulsory and voluntary social insurance premiums participates in
voluntary social insurance before January 01, 2021 and has paid voluntary
social insurance for at least 20 years, he/she will receive pensions when they
reach the age of 60 for males and 55 for females.
3.
The monthly pension equals his/her monthly pension rate multiplied by
the average income and salary on which the social insurance premium is paid specified
in clause 5 of this Article.
For cases where
a person who pays both compulsory and voluntary social insurance premiums
participates in social insurance in accordance with Points a, b, c, d, dd, g
and i of Clause 1 of Article 2 of the Law on Social Insurance before July 1,
2025 and has paid compulsory social insurance for at least 20 years, if the
calculated monthly pension is lower than the reference level, the pension shall
equal the reference level.
4.
The lump-sum social insurance allowance shall be calculated in
accordance with Clause 3 and Clause 4, Article 70 of the Law on Social
Insurance based on the period of social insurance payment, the average income
and salary on which compulsory social insurance premiums are paid as prescribed
in Clause 5 of this Article.
5.
Average income and salary on which social insurance premiums are paid
shall be calculated using the following formula:
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=
Total of incomes on which voluntary social insurance
premiums are paid
+
Average salary on which compulsory social insurance
premiums are paid
+
Total months of compulsory social insurance payment
Total months of voluntary social insurance payment
+
Total months of compulsory social insurance payment
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Average salary
on which social insurance premiums are paid shall be calculated in accordance
with Article 72 of the Law on Social Insurance and Article 15 hereof.
Incomes on
which voluntary social insurance premiums are paid are incomes adjusted in
accordance with clause 2 of Article 104 of the Law on Social Insurance.
Article 18.
Suspension, termination, resumption of enjoyment of monthly social insurance
allowances and pensions for foreign beneficiaries
1. The suspension, termination,
resumption of enjoyment of monthly social insurance allowances and pensions shall
comply with Article 75, 80, and 81 of the Law on Social Insurance.
2. Foreign beneficiaries of monthly social insurance
allowances and pensions in Vietnam may apply for lump-sum allowances in
accordance with Article 76 of the Law on Social Insurance at social security
authorities.
Section 2.
SURVIVORSHIP ALLOWANCE
Article 19.
Survivorship allowance for people receiving monthly occupational accident or
occupational disease allowance but still working or have had social insurance
payment period reserved, and people receiving both monthly occupational
accident or occupational disease allowance and pensions
1.
For people who are receiving or being suspended from receiving monthly occupational
accident or occupational disease allowance, if they are participating in social
insurance or have had social insurance payment period reserved, when they die,
the survivorship allowance shall be settle as follows:
a) Family
members, organizations, or individuals in charge of funerals are entitled to
funeral allowance according to regulations in Clause 2 of Article 85 of the Law
on Social Insurance;
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c) Cases of
lump-sum survivorship allowance shall be provided in accordance with
regulations applied to people who are participating in social insurance or
having their social insurance payment period reserved at the time of death.
2.
If a person who is receiving both pension and monthly occupational
accident or occupational disease allowance dies, the survivorship allowance
shall be provided according to the regulations on cases where a person is
receiving pension at the time of death.
Article 20.
Provision of survivorship allowance for foreigners
The provision
of survivorship allowance for family members of foreign compulsory social
insurance participant working in Vietnam shall comply with Articles 85, 88, 89,
90, and 91 of the Law on Social Insurance. To be specific:
1. In cases
where a foreign employee working in Vietnam dies abroad, the application
specified in point b of Clause 1; point a of Clause 2; and point b of Clause 3
of Article 90 of the Social Insurance Law shall be replaced by that with
notarized or authenticated Vietnamese translations according to laws on
notarization and authentication of documents issued by competent foreign
authorities that prove information about the deceased foreign employee (full
name, date of death, place of death).
2.
The survivorship allowance for cases where a foreign compulsory social
insurance participant working in Vietnam dies shall be provided when one of
his/her family member submit an application to the social security authority.
Article 21.
Survivorship allowance for a person who pays both compulsory and voluntary
social insurance premiums
1.
Employees who pay both compulsory and voluntary social insurance
premiums will be entitled to the survivorship allowance for the period of
payment of compulsory social insurance and voluntary social insurance.
2.
When the following people die, the organization or individual in charge
of their funeral are entitled to a lump-sum funeral allowance in accordance
with clause 2 of Article 85 of the Law on Social Insurance:
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b) People who
have a total period of voluntary social insurance and compulsory social
insurance payment of 60 months or more if the period of compulsory social
insurance payment does not meet the conditions at Point a of this Clause;
c) People who
die of occupational accidents and occupational disease in accordance with laws
on occupational hygiene and safety;
d) Retired
people who are receiving or being suspended from receiving pensions; people who
are receiving or being suspended from monthly occupational accident or occupational
disease allowance.
3.
When the following people die, their family who meets the conditions
prescribed in Clauses 2 and 3, Article 86 of the Law on Social Insurance shall
receive monthly survivorship allowance in accordance with Article 87 of the Law
on Social Insurance:
a) The people
who have paid compulsory social insurance for at least 15 years.
If the employee
has only paid social insurance for 14 years and 6 months or longer but not
enough 15 years (including cases where the total social insurance payment
period exceeds 15 years but the compulsory social insurance payment period is
still short by no more than 6 months to reach 15 years), his/her family members
may continue paying the social insurance to the pension and survivorship fund
with the premium equal to 22% of the employee’s monthly salary on which
compulsory social insurance premiums are paid before his/her death.
b) People who
die of occupational accidents and occupational disease in accordance with laws
on occupational hygiene and safety;
b) People who
are receiving or being suspended from receiving monthly occupational accident
or occupational disease allowance with at least 61% work capacity reduction;
d) People who
are receiving or being suspended from receiving pensions and have paid
compulsory social insurance for at least 15 years.
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a) The deceased
employee does not fall under any of the cases specified in Clause 3 of this
Article;
b) The deceased
employee falls under any of the cases specified in Clause 3 of this Article but
has no family members entitled to monthly survivorship allowance in accordance
with Clauses 2 and 3 of Article 86 of the Law on Social Insurance;
c) Family members
who are entitled to monthly survivorship allowance specified in Clauses 2 and
3, Article 86 of the Law on Social Insurance apply for lump-sum survivorship
allowance.
5.
Lump-sum survivorship allowance:
a) When
employees who are participating in social insurance or having their social
insurance payment period reserved die, the lump-sum survivorship allowance
shall be calculated in accordance with Clause 1 and Clause 89, Article 5 of the
Law on Social Insurance based on the period of social insurance payment, the
average income and salary on which compulsory social insurance premiums are
paid as prescribed in Clause 5 of Article 17 hereof;
When people who
are receiving or being suspended from receiving pensions die, the lump-sum
survivorship allowance shall be calculated in accordance with clause 2 of
Article 89 of the Law on Social Insurance;
c) If people
who are receiving or being suspended from receiving monthly occupational
accident or occupational disease allowance are participating in social
insurance or having their social insurance payment period reserved at the time
of death, the lump-sum survivorship allowance shall be provided in accordance
with regulations for people who are participating in social insurance or having
their social insurance payment period reserved at the time of death.
d) If people
who are receiving or being suspended from receiving monthly occupational
accident or occupational disease allowance have already received lump-sum
social insurance allowance, and no longer have their social insurance payment
period reserved, when they die, the lump-sum survivorship allowance shall be 3
times their monthly occupational accident or occupational disease allowance.
Chapter IV
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The benefits
for workers who are not eligible for pension and not old enough to receive
social retirement benefits shall comply with Article 23 and Article 24 of the
Law on Social Insurance. To be specific:
Article 22. Beneficiaries
and eligibility requirements
1.
Beneficiaries are workers specified in Clause 1 of Article 2 of the Law
on Social Insurance who have reach their statutory retirement age and have paid
social insurance but are not eligible for pension as prescribed by law and are
not eligible for social retirement benefits as prescribed in Article 21 of the
Law on Social Insurance.
2.
The eligibility requirements are that the subjects specified in Clause 1
of this Article do not receive a lump-sum social insurance allowance, do not
have their social insurance payment period reserved, and apply for a monthly
benefit.
Article 23.
Duration of receiving monthly benefits
1.
Duration of receiving monthly benefits shall be determined according to
the payment period and total social insurance premiums paid by the employee
using the following formula:
Where:
a) Ttt:
duration of receiving monthly benefits (month);
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c) N: years of
voluntary social insurance payment. An incomplete year shall be rounded up to
the nearest half a year (1 – 6 months will be rounded up to half a year, 7 – 11
months will be rounded up to one year).
d) TChtxh:
The monthly social retirement benefit level that is calculated at the time
of provision of the monthly benefits (VND/month).
An incomplete
month shall be rounded up to 01 month.
2.
The duration of receiving monthly benefits shall start from the month
the employee submits an application upon reaching retirement age until reaching
the age of receiving social retirement benefits according to the law at the
time of provision. If the duration of receiving monthly benefits calculated
using the formula specified in Clause 1 of this Article exceeds the age of
receiving social retirement benefits, the employee shall be entitled to monthly
benefits at a higher level than those according to Clause 2 of Article 24
hereof.
3.
If the duration of receiving monthly benefits calculated using the
formula specified in Clause 1 of this Article ends before reaching the age of
receiving social retirement benefits, the employee may make a lump-sum payment
for the remaining period to continue receiving the monthly benefits until
reaching that age. The amount for the remaining period to be entitled to
benefits until reaching the age eligible for social retirement benefits shall
be calculated by the following formula:
STmlct = (Tdt - Ttt)
x TChtxh
Where:
a) STmlct:
Lump-sum payment amount for the remaining period (VND);
b) Tdt:
Period from the month the employee submits the application until the age
eligible for social retirement benefits (month);
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d) TChtxh:
The monthly social retirement benefit level that is calculated at the time of
provision of the monthly benefit (VND/month). If the employee does not make the
lump-sum payment for the remaining period at the time of provision of the
monthly benefits, the monthly social retirement benefit level shall be
calculated at the time the employee makes the lump-sum payment for the
remaining period.
4.
If there is a change in policy or if the employee’s condition during the
duration of receiving the monthly benefits affects the age eligible for social
retirement benefits, the employee shall continue receiving the monthly benefits
for the duration that has been settled. If the duration of receiving monthly
benefits ends and the employee has not yet reached the age eligible for social
retirement benefits but wishes to make a lump-sum payment for the remaining
period to continue receiving monthly benefits until reaching that age, the
regulations in Clause 3 of this Article shall apply.
Article 24.
Levels of monthly benefits
1.
The level of monthly benefits shall be calculated based on the monthly
social retirement benefit level specified in Clause 1 of Article 22 of the Law
on Social Insurance at the time of monthly benefit provision.
2.
If the duration of receiving monthly benefit calculated using the
formula specified in Clause 1 of Article 23 hereof exceeds the age of receiving
social retirement benefit, the employee shall be entitled to a monthly benefit
at a higher level than higher than the social retirement benefit at the time of
provision. Such level of monthly benefits shall be calculated using the
following formula:
Where:
a) TCtt:
monthly benefit at a higher level than higher than the social retirement
benefit (VND/month);
b) TChtxh:
The monthly social retirement benefit level that is calculated at the time of
provision of the monthly benefits (VND/month).
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d) Tdt:
Period from the month the employee submits the application until the age
eligible for social retirement benefits (month).
3.
Levels of monthly benefits shall be adjusted when the Government adjusts
pensions in accordance with Article 67 of the Law on Social Insurance.
4.
Employees shall make the application for monthly benefits using the form
issued by Vietnam Social Security.
Article 25.
Benefits for family members of a person who is receiving monthly benefits upon
death of such person before the duration of receiving such benefits ends
1.
If the employee who is receiving monthly benefits dies before the end of
the duration of receiving such benefits, his/her family members shall be
entitled to a lump-sum benefit for the unclaimed months of the employee. The
lump-sum allowance equals the number of months not yet received by the monthly
benefits multiplied by the monthly benefit level of the employee before death.
2.
If the employee who is receiving monthly benefits falls under one of the
following cases at the time of death, his/her family member shall be entitled
to a lump-sum funeral allowance as prescribed in Clause 2 of Article 85 of the
Law on Social Insurance:
a) The people who
have paid compulsory social insurance for at least 12 months;
b) The people
who have paid voluntary social insurance for at least 60 months;
c) The people
who have a total period of voluntary social insurance and compulsory social
insurance payment of 60 months or more if the period of compulsory social
insurance payment or voluntary social insurance payment does not meet the
conditions at point a and point b of this Clause.
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a) A copy of
the death certificate, extract of the death declaration or copy of the death
notification or copy of the court’s declaration of death.
b) The family
member’s declaration form using the form issued by Vietnam Social Security.
4.
The lump-sum allowance and funeral allowance specified in Clauses 1 and
2 of this Article shall be provided as follows:
a) Within 90
days from the date the person receiving the monthly allowance dies, his/her
family members must submit the application specified in Clause 3 of this
Article to the social security authority;
b) Within 10
working days from the date receiving adequate application as prescribed, the
social security authority shall finish processing such application; in cases of
refusal, a written response clearly stating the reason must be provided.
Chapter V
RETIREMENT BENEFITS AND
SURVIVORSHIP ALLOWANCE FOR EMPLOYEES IN CASES WHERE EMPLOYERS ARE NO LONGER
ABLE TO PAY SOCIAL INSURANCE PREMIUMS
Article 26.
Regulated entities
1.
Employees in cases where the employers are no longer able to pay social
insurance premiums for their employees before July 1, 2024.
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a) The employer
is declared bankrupt by the Court in accordance with the bankruptcy laws;
b) The employer
is undergoing bankruptcy procedures;
c) The employer
is undergoing dissolution procedures;
d) The employer
has been determined by the tax authority to have ceased business operations at
the registered address;
dd) The
certificate of registration of enterprise has been revoked;
e) The employer
has no legal representative or authorized person to perform the rights and
obligations of the legal representative.
Article 27.
Confirmation of the social insurance payment period of employees for
provision/adjustment to retirement benefits and survivorship allowance
1.
The social insurance payment period of the employee as prescribed in
Clause 1 of Article 26 hereof, which is confirmed for provision/adjustment to
retirement benefits and survivorship allowance, includes the periods of late
payment and evasion of payment of compulsory social insurance premiums before July
1, 2024 for the employer that falls under the cases specified in Clause 2 of
Article 26 hereof.
2.
The periods of late payment and evasion of payment of compulsory social
insurance premiums before July 1, 2024, of the employee as prescribed in Clause
1 of this Article do not include the periods during which the employee was
absent from work without receiving salary for 14 working days or more in a
month, except for the period of maternity leave which is included in social
insurance payment period according to the social insurance laws.
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1.
Grounds for determining that employers are no longer able to pay social
insurance for their employees:
a) Bankruptcy
decision by the Court in cases declared bankrupt by the Court in accordance
with the bankruptcy laws;
b) Decision to
initiate bankruptcy procedures by the Court in cases undergoing bankruptcy
procedures;
c) Notification
from the business registration authority about the enterprise undergoing dissolution
procedures in cases undergoing dissolution procedures;
d) Legal status
information of "No longer doing business at the registered address"
of the enterprise in the National Enterprise Registration Database;
e) Decision to
revoke the Certificate of Enterprise Registration in cases where the
Certificate of Enterprise Registration is revoked;
e) Notification
from the business registration authority affiliated to the Provincial People's
Committee in cases where there is no legal representative.
2.
Grounds for determining the working period of employees during the
period of late payment or evasion of payment of compulsory social insurance
premiums:
a) Management
data of the social security authorities. The social security authority shall
review and cross-check management data to ensure correct determination of the working
period of employees during the period of late payment or evasion of payment of
compulsory social insurance premiums;
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Article 29.
Procedures for confirming social insurance payment period
1.
Employees specified in Clause 1 of Article 26 hereof or their family
members in case the employees have died shall submit an application for
confirmation of social insurance payment period to the social security
authorities using the form issued by such authorities.
2.
Within 15 working days from the date of receiving the application from
the employee or their family members, the social security authority shall
confirm the employee’s social insurance payment period; in cases where
re-verification is required, the time limit shall not exceed 45 days. If the
confirmation is not granted, the authority must respond in writing, clearly
stating the reasons.
Article 30.
Provision of retirement benefits and survivorship allowance for employees
1.
Provision of retirement benefits and survivorship allowance for
employees in cases where the employers are no longer able to pay social
insurance premiums for the employees before July 1, 2024 shall comply with the
Law on Social Insurance and its elaborating and guiding documents.
2.
For cases where the employee has already been granted retirement
benefits and survivorship allowance but have not yet granted such benefits and
allowance for periods of late payment or evasion of payment of compulsory
social insurance premiums confirmed in accordance with Article 29 hereof, the
social insurance authority shall use the additionally confirmed social
insurance payment period to adjust the levels of retirement benefits and
survivorship allowance for the employee or his/her family members in case there
are higher levels of benefits:
a) For people
who are receiving pensions, the new pension level shall be calculated according
to the regulations of the applicable policies at the time the employee receives
the pension and the difference is paid to the employee.
In case the
employee has chosen lump-sum payment of voluntary social insurance for the
missing years to qualify for pensions, the new pension level will be adjusted
based on the additional confirmed social insurance payment period and the
social insurance payment period that has been used to granted pension in the
past. The amount of voluntary social insurance premiums already paid by the
employee shall not be refunded;
b) For
employees who have already received a lump-sum social insurance allowance, no
adjustment to benefit levels shall be made, but the additionally confirmed
social insurance payment period shall be reserved;
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Article 31.
Funding sources
1.
The funding to ensure the confirmation of social insurance payment
period for the employee for provision of retirement benefits and survivorship
allowance are the interest from late payment and evasion of payment of
compulsory social insurance premiums paid to the pension and survivorship fund
that the employee and employer are required to pay for the confirmed period.
2.
The sources of funding specified in Clause 1 of this Article comes from
the interests that the employer must pay in accordance with Clause 3 of Article
122 of the Law on Social Insurance No. 58/2014/QH13, and the interest of
0.03%/day collected in accordance with Clause 1 of Article 40 and Clause 1 of
Article 41 of the Law on Social Insurance No. 41/2024/QH15.
3.
The social security authorities and competent authorities are
responsible for recovering funds for the social insurance fund and handling
violations in accordance with the law when detecting that the employer still
has the capacity to pay social insurance premiums for employees.
Chapter VI
TRANSITIONAL PROVISIONS
Article 32.
Region-based allowance for social insurance beneficiaries
1.
Regulated entities
a) Employees
who are participating in or have social insurance payment periods reserved and
worked and participated in social insurance before January 1st 1995 in areas
with region-based allowances, employees who paid social insurance including
region-based allowances before January 01, 2007;
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2.
Benefits
a) Employees
specified in point a of clause 1 of this Article who resign to enjoy pension or
lump-sum social insurance allowance shall be entitled to, apart from pension
and lump-sum social insurance allowance as prescribed, a lump-sum benefit
corresponding to his/her payment period and premiums for region-based allowance
in the social insurance.
When employees
specified in point a of clause 1 of this Article die, their family members
shall be entitled to, apart from survivorship allowance as prescribed, a
lump-sum benefit corresponding to the employees’ payment period and premiums
for region-based allowance in the social insurance.
b) Subjects
specified in point b of clause 1 of this Article shall continue receiving their
current allowance. If they change permanent residence and receive pension,
monthly incapacity allowance, monthly occupational accident, or occupational
disease allowance at a place eligible for region-based allowances, they shall
receive region-based allowance according to the level of new permanent
residence; if the new permanent residence not eligible for region-based allowance,
he/she may not receive any region-based allowance.
3.
Lump-sum benefit:
a) Lump-sum
benefit for cases specified in Point a of Clause 2 of this Article is
calculated using the following formula:
M = (Hi x Tj x 15%) x
Lmin
Where:
M: level of
lump-sum benefit for the periods of social insurance payment including
region-based allowances;
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Tj: Number
of months of social insurance payment into social insurance fund including
region-based allowance with coefficient Hi;
15%:
percentage of social insurance payment to the pension and survivorship
fund based on the employees’ monthly salary on which social insurance premiums
are paid.
Lmin:
the reference level at the month the employee begins to receive pension or
lump-sum social insurance allowance, or the month the employee dies.
b) Where the
employees specified under Point a, Clause 2, Article 21 of Decree No.
115/2015/ND-CP have the time of being non-commissioned officers, soldiers of
people’s army and police and receive their rank allowances, the level of
lump-sum benefit for the period of social insurance payment including the
region-based allowances for such period of time shall be calculated using the
following formula:
N = (0,4 x Hi x Tj x
15%) x Lmin
Where:
N: level of
lump-sum benefit for the time of being non-commissioned officers, soldiers of
people’s army and who pay social insurance including the region-based
allowances;;
Hi: allowance
coefficient in the region where the non-commissioned officers, soldiers of the
people’s army and police entitled to rank allowances pay the social insurance;
Tj: the
number of months of social insurance payment into the social insurance fund
including the region-based allowances of coefficient Hi for the period of being
non-commissioned officers, soldiers of people’s army and police;
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Lmin:
the reference level at the month the employee begins to receive pension or
lump-sum social insurance allowance, or the month the employee dies.
4.
The funding sources for paying lump-sum benefits and region-based
allowances for the subjects prescribed in Clause 1 of this Article are as
follows:
a) The state
budget shall pay lump-sum benefits for the working period with social insurance
participation before January 1, 1995, at places eligible for region-based allowances;
the region-based allowance for people who are receiving pensions, monthly
incapacity allowance, monthly occupational accident, or occupational disease
allowance under coverage of the state budget;
b) The social
insurance fund shall pay lump-sum benefits for the period of social insurance
payment including region-based allowances from January 1, 1995 onwards; the
region-based allowance for people who are receiving pensions, monthly
incapacity allowance, monthly occupational accident, or occupational disease
allowance under coverage of the social insurance fund.
Article 33.
Survivorship allowance for family members of people who are receiving monthly
incapacity allowance, monthly benefits upon expiration of the duration of
receiving such benefits for rubber workers who are receiving monthly allowances
for retired, deceased commune-level cadres
1.
For people who are receiving monthly incapacity allowance before July 1,
2025, and dies from July 1, 2025, onwards:
a)
Organizations and individuals in charge of funerals shall receive lump-sum
funeral allowance specified in clause 2 of Article 85 of the Law on Social
Insurance;
b) Family
members who meet the conditions prescribed in Clauses 2 and 3 of Article 86 of
the Law on Social Insurance shall receive monthly survivorship allowance in
accordance with Article 87 of the Law on Social Insurance;
c) In case
there is no family member who meets the conditions specified in Clause 2 and
Clause 3 of Article 86 of the Law on Social Insurance, or there is a relative
who meets the conditions but wishes to receive lump-sum survivorship allowance,
they shall receive lump-sum survivorship allowance of 3 times the monthly
incapacity allowance received before death.
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a)
Organizations and individuals in charge of funerals shall receive lump-sum
funeral allowance specified in clause 2 of Article 85 of the Law on Social
Insurance;
b) Family
members who meet the conditions prescribed in Clauses 2 and 3 of Article 86 of
the Law on Social Insurance shall receive monthly survivorship allowance in
accordance with Article 87 of the Law on Social Insurance;
c) In case
there is no family member who meets the conditions specified in Clause 2 and
Clause 3 of Article 86 of the Law on Social Insurance, or there is a relative
who meets the conditions but wishes to receive lump-sum survivorship allowance,
they shall receive lump-sum survivorship allowance as calculated in clause 2 of
Article 89 of the Law on Social Insurance.
3.
For people who are receiving monthly allowances after expiration of the
incapacity allowance period and people who are receiving monthly allowances for
rubber workers before July 1, 2025, and dies from July 1, 2025, onwards:
a)
Organizations and individuals in charge of funerals shall receive lump-sum
funeral allowance specified in clause 2 of Article 85 of the Law on Social
Insurance;
b) Family
members shall be entitled to lump-sum survivorship allowance of 3 times the
monthly benefit received before death.
Article 34. Determination
of working period before January 01, 1995 for enjoyment of social insurance
benefits
1.
If employees have working periods in the state sector before January 1,
1995, which are considered continuous working periods or actual working periods
but have not yet been granted severance allowance, lump-sum benefit, lump-sum
social insurance allowance, such periods shall be included in their social insurance
payment periods. To be specific:
a) If employees
have continuous working periods in the state sector before January 1, 1995, but
have not yet been granted severance allowance, lump-sum benefit, lump-sum
social insurance allowance, such periods shall be included in their social
insurance payment periods.
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c) Each person
on the sick soldier benefit who then has worked and paid social insurance shall
be eligible for both sick soldier benefit and social insurance benefits. The
period as the basis for social insurance payout shall be the period of social
insurance payment, exclusive of the serving period over which sick solider
benefit is paid.
2.
For military personnel, people's polices demobilized before December 15,
1993 and then has worked in agencies, units and enterprises in economic sectors
and has paid compulsory social insurance (including employees working in health
stations in communes, wards, commune-level towns, preschool teachers or persons
holding titles in communes, wards, commune-level towns before January 1, 1995
whose working period is included in the period of social insurance payment)
and persons hired and employed workers, their period as the basis for social
insurance payout shall include their serving period in military or people's
police, except for cases that have received the benefits in accordance with:
a) Decision No.
47/2002/QD-TTg dated April 11, 2002 of the Prime Minister on benefits for
military personnel, national defenses workers fought for Resistance War Against
France that are demobilized before December 31, 1960;
b) Point a of
Clause 1 of Article 1 of Decision No. 290/2005/QD-TTg dated November 8, 2005 of
the Prime Minister on benefits and policies applied to entities directly fought
in Resistance War against the American Empire to Save the Nation without
receiving any benefit or policy of the Communist Party of Vietnam and the State;
c) Decision No.
92/2005/QD-TTg dated April 29, 2005 of the Prime Minister on benefits for
military personnel being minority ethnics in Military zone 7 or 9 that fought
in the Resistance War against America and returned before January 10, 1982;
d) Decision No.
142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on benefits for
military personnel fought in the Resistance War against the American Empire to
Save the Nation that has under 20-year of serving and are demobilized;
dd) Decision
No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amendments to
Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on
benefits for military personnel fought in the Resistance War against the
American Empire to Save the Nation that has under 20-year of serving and are
demobilized;
e) Decision No.
53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on benefits for
officers and soldiers of People's Police fought in the Resistance War Against
America that have under 20-year of serving and are demobilized;
g) Decision No.
62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on policies applied
to people fought in the Ward to Save the Nation and fulfilled international
duties in Cambodia and Laos after April 30, 1975 that was demobilized.
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3.
Each employee working in the military or people’s police demobilized
from December 15, 1993 to December 31, 1994 that has not received severance pay
or lump-sum benefit, demobilization benefit, lump-sum social insurance
allowance, his/her serving period in the people’s army or people's public
security shall be included in the period as the basis for social insurance
payout.
4.
In cases where an employee no longer have original documents proving
their working period in the state sector before January 1, 1995, the social
security authority all review and decide whether or not to include such period
as basis for social insurance payout based on the employee’s application,
confirmation documents from the agency or unit directly managing the employee,
and relevant records and papers related to the such period. Where necessary,
the social security authority shall cooperate with relevant local authorities
in reviewing and comparing the employee's application to clarify related issues
before making the decision.
a) The
confirmation document from the agency or unit directly managing the employee
must clearly state the reason for the absence of original documents,
recruitment date, work process, salary progression, reasons for unsettled
severance pay or lump-sum benefit, reasons for interruption or resignation, and
the agency’s responsibility for provision of benefits at the time of
resignation for employees with interrupted working periods or who resign before
January 1, 1995. If the agency or unit no longer exists, the directly superior managing
authority shall confirm;
b) Relevant
records and papers related to the working period requested to be included in
period as basis for social insurance payout include documents proving or
showing working period in the state sector before January 1, 1995, such as: Party
member's biography, union member's biography, labor book, labor list,
monitoring book, salary payment list, food book, certificates of merit, diploma
of merit, medals, diplomas, certificates, records of benefit provision for
employees when equitizing state-owned enterprises, and other documents showing
the employee's work process and salary;
c) The agency
or unit directly managing the employee or its directly superior managing
authority must base on the documents specified in point b of this clause to
confirm and shall be accountable to the law for the contents confirmed as
specified in point a of this clause.
Article 35. Determination
of working period as guest worker before January 01, 1995
1.
Employees on the public payroll of state agencies, political
organizations, socio-political organizations, state-owned enterprises or armed
force units that are sent abroad for definite-term business or study trip and returned
to Vietnam behind schedule or returned on schedule but whose former unit could
not arrange a job for them, shall have their working period in Vietnam before
going abroad and their time abroad within the permitted period before January
1, 1995, included in the periods as basis for retirement benefits and
survivorship allowance if they have not yet received severance pay, lump-sum benefit,
demobilization benefit or lump-sum social insurance allowance. The calculation
of working period before January 1, 1995 as basis for social insurance payout
shall comply with Article 34 hereof.
If guest workers,
after returning to Vietnam, continue paying compulsory social insurance, they
shall have their time abroad within the permitted period before January 1, 1995
included in the periods as basis for retirement benefits and survivorship
allowance if they have not yet received severance pay of lump-sum benefit.
2.
The period of working, studying abroad within the permitted duration as
prescribed in Clause 1 of this Article includes:
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b) In cases
where an individual has multiple occasions of working, studying abroad, the
total period abroad within the permitted periods shall be included in the
period as basis for provision of retirement benefits and survivorship
allowance;
c) For employees
who are sent abroad by their unit for skill improvement and later become guest
workers as specified in a Government's Agreement, their study period shall be
included in the working period as the basis for provision of retirement
benefits and survivorship allowance;
For social
workers who are vocational students concluding labor contracts as specified in
a Government's Agreement, their labor period shall be included in the working
period as basis for provision of retirement benefits and survivorship
allowance; their study period shall not be included in the working period as
basis for social insurance payout.
3.
The regulations in Clause 1 of this Article shall not apply to persons
who violate law abroad and are expelled or subject to a disciplinary action or
be liable to imprisonment before January 1, 1995.
4.
Average salary on which social insurance premiums are paid
a) Average
salary on which social insurance premiums are paid for calculating pensions and
lump-sum benefit upon retirement, lump-sum social insurance allowance and
lump-sum survivorship allowance for subject specified in clause 1 of this
Article shall be calculated in accordance with Article 72 of the Law on Social
Insurance and Article 15 hereof.
b) For cases
with a serving period in the military or police followed by a working period as
a guest worker, after returning, being transferred to agencies, units, or
state-owned enterprises eligible for including seniority pay in the calculation
of the pension, the seniority pay shall be calculated based on the salary level
of officers, career military personnel of the People’s Army, and officers and
non-commissioned officers of the People’s Police before going abroad, converted
according to the salary policies at the time of benefit provision;
c) For
employees who, before going abroad to work, are receiving state-regulated
salaries and whose last working years used to calculate the average salary on
which social insurance premiums are paid include the period working abroad, the
salary for the period working abroad shall be taken as the salary before going
abroad used as the basis for calculating pension and social insurance benefits.
For social workers
whose period working abroad is included in the period as basis for provision of
retirement benefit and survivorship allowance as prescribed in Clause 1 of this
Article, the salary on which social insurance premiums are paid for such period
shall be twice the reference level at the time of provision of social insurance
benefit.
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1.
The application for cases of guest workers under the Government’s
Agreements and those working as team leaders, interpreters, or regional cadres
whose salary is paid by foreign countries includes:
a) Original
personal records, supplementary personal records (if any), original documents
related to the working period and salary of the worker before going abroad; the
decision on re-acceptance for work in cases where the worker returned and
continued working before January 1, 1995. If there is no re-acceptance
decision, it may be replaced by the personal record declared by the worker when
being re-accepted or the personal record declared by the worker and confirmed
by the accepting unit;
b) The original
"Return Notice" or "Return Decision" issued by the
Department of International Cooperation on Labour (now referred to as the
Department of Overseas Labour).
If the original
copy of such notice or decision is not available, a confirmation of the period
working abroad for social insurance settlement issued by the Department of
Overseas Labour based on the worker’s application (using Forms No. 01 and 02 of
Appendix II attached hereto) is required;
c) A document
confirming that severance pay or lump-sum benefit (or lump-sum benefit,
demobilization benefit for military personnel, people's polices demobilized
between December 15, 1993, and December 31, 1994) has not been provided after
returning to Vietnam, issued by the agency or unit directly managing the worker
before going abroad. If the agency or unit has dissolved, the directly superior
managing authority shall confirm such matter.
For social
laborers who are guest workers; state cadres, civil servants, people’s polices,
military personnel who had received severance pay or demobilization benefits
before going abroad; and military personnel or defense workers who had been
demobilized by the Ministry of National Defense and were issued a “Certificate
of period working abroad”, the confirmation shall be made by the Department of
Home Affairs;
d) The
application for determination of working period as basis for provision of
retirement benefits and survivorship allowance for employees who resign or have
their contracts terminated
2.
The application for cases of guest workers under direct cooperation
between ministries, local authorities of the State and foreign business
organizations includes:
a) Documents as
prescribed in points a, b and c of Clause 1 of this Article;
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If the original
Decision is no longer available, it can be replaced by a copy of the Decision
certified by the competent ministry for employees sent by the ministry or
certified by the Department of Home Affairs for employees sent by the local
authority.
If there is no
official decision, there must be a written confirmation by the head of the
agency or unit sending the worker. The head of the agency or unit shall specify
the period working abroad and be accountable for content of such confirmation. If
the sending agency or unit no longer exists, the directly superior managing
authority shall confirm and be accountable for content of such confirmation.
3.
The application for employees who are sent to study or for internship
includes:
a) Documents as
prescribed in points a, b and c of Clause 1 of this Article;
b) The original
decision on overseas study or internship for a definite term or a certified
copy in cases sent abroad for study or internship for a definite term under a
common decision for multiple people.
If the original
Decision is no longer available, it can be replaced by a copy of the Decision
certified by the sending unit.
If there is no
official decision, there must be a written confirmation by the head of the
agency or unit sending the worker. The head of the agency or unit shall specify
the period of overseas study or internship and be accountable for content of
such confirmation. If the sending agency or unit no longer exists, the directly
superior managing authority shall confirm and be accountable for content of
such confirmation.
4.
The application for specialists sent abroad under Government’s Agreement
includes:
a) Documents as
prescribed in points a, b and c of Clause 1 of this Article;
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If the original
Decision is no longer available, it can be replaced by a copy of the Decision
certified by the sending unit.
If there is no
official decision, there must be a written confirmation by the head of the
agency or unit sending the worker. The head of the agency or unit shall specify
the period working abroad of the specialist and be accountable for content of
such confirmation. If the sending agency or unit no longer exists, the directly
superior managing authority shall confirm and be accountable for content of
such confirmation.
c) The
certificate from the specialist’s managing agency confirming that he/she has
fulfilled obligations to the state budget and paid social insurance according
to the State’s regulations during the period working abroad.
Article 35.
Settlement of application for determination of working period as guest worker
before January 01, 1995
1.
For cases where the employee has resigned/had contracted terminated:
a) The employee
shall submit the application specified in Article 36 hereof to the last
managing unit where the employee worked. If the last managing unit no longer
exists, the employee shall submit the application to its directly superior
managing authority;
b) The last
managing unit of the employee or its directly superior managing authority, in
case such unit no longer exists, shall be responsible for receiving the
application and forwarding it along with a written request to the social
security authority where the unit pays social insurance premiums;
c) The social
security authority shall receive the application from the employer or employee
and recognize social insurance payment periods for the employee within 15
working days from the date of receiving a complete application as prescribed;
in cases of refusal, the authority must respond in writing stating the reasons.
2.
For cases where the employee is participating in social insurance:
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b) The employer
is responsible for forwarding the employee’s application along with a written
request to the social security authority where the employer pays social
insurance premiums;
c) The social
security authority is responsible for receiving and processing such application
as prescribed in point c of Clause 1 of this Article.
3.
For cases where the employee dies after returning to the country but
his/her family members have not yet received survivorship allowance:
a) The family
member of the employee shall submit the application in accordance with Article
36 hereof and Clause 1 of Article 90 of the Law on Social Insurance, along with
an application for survivorship allowance to the last managing unit of the
employee (using Form No. 03 of Appendix II attached hereto). If the last
managing unit no longer exists, the family member of the employee shall submit
the application to its directly superior managing authority;
b) The last
managing unit of the employee or its directly superior managing authority, in
case such unit no longer exists, shall be responsible for receiving the application,
providing guidance for them employee’s family to complete such application and
forwarding it along with a written request to the social security authority
where the unit pays social insurance premiums for settlement;
c) The social
security authority is responsible for receiving and processing such application
and granting survivorship allowance to the employee’s family within the time
limit prescribed in Clause 3, Article 91 of the Law on Social Insurance. In
cases of refusal, the social security authority must respond in writing and
clearly state the reason.
Article 38.
Determination of working period as basis for social insurance payout for employees
working in the state sector who resign to wait for another job from November 1,
1987, to before January 1, 1995
1.
For employees working in the state sector who resign to wait for another
job from November 1, 1987, to before January 1, 1995, because the enterprises,
agencies, or organizations are not able to arrange work for them or have not
granted severance pay or lump-sum social insurance allowance, if, by December
31, 1994, their names are still included in the list of employees of such unit,
their working period before resignation to wait for another job shall be included
in the period as basis for social insurance payout. For commune-level cadres who
have a period of holding a title specified in Decree No. 09/1998/ND-CP,
determination of working period as basis for social insurance payout shall
follow Article 39 hereof.
2.
The application for determination of working period before resignation
includes:
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b) The
employee’s biography and additional biography (if any), receipt decision,
employment contract and other relevant papers such as: salary scale increase
decision, assignment decision or reassignment decisions, demobilization
decision, transfer decision, salary termination letter;
c) The list of
the unit with the employee’s name by December 31, 1994 or other papers proving
that the employee’s name are included in the list of the units by December 31,
1994;
d) Resignation
decision to wait for work. In case of no such decision, there must be a written
confirmation of the head of unit at the time of preparation for application for
issuance of social insurance book while ensuring that the employee’s name is
included in the list of the unit by the time of resignation and he/she has not
been granted severance pay or lump-sum social insurance allowance. If such unit
has dissolved, the directly superior managing authority shall confirm such
matter.
3.
Settlement procedures and time limit:
a) The employee
and employer shall complete the application as prescribed in Clause 2 of this
Article and submit it to the social security authority;
b) Within 15
working days from receipt of the employer’s application, the social security
authority shall finish processing such application; in cases of refusal, a
written response clearly stating the reason must be provided.
Article 39.
Determination of working period as basis for social insurance payout for
commune-level cadres who have a period of holding a title specified in Decree
No. 09/1998/ND-CP
1.
For commune-level cadres who have a period of holding a title specified
in Decree No. 09/1998/ND-CP (including other titles within the approved regular
personnel under the People’s Committee as prescribed in Clause 5 of Article 3
of Decree No. 09/1998/ND-CP), if they continuously worked until January 1,
1998, and received subsistence allowances according to Decree No.
09/1998/ND-CP, the period of holding such positions before January 1, 1998
shall be included in the social insurance payment period..
a) For
individuals who have a period of working as a state cadre or civil servants who
had not yet received severance pay or lump-sum social insurance allowance, and then
have a period being assigned to a commune-level title under Decree No.
09/1998/ND-CP, both periods shall be added in the period as the basis for
social insurance payout
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2.
For commune-level cadres who have a period of holding a title specified
in Decree No. 09/1998/ND-CP (including other titles within the approved regular
personnel under the People’s Committee as prescribed in Clause 5 of Article 3
of Decree No. 09/1998/ND-CP) and are social insurance participants in
accordance with Decree No. 09/1998/ND-CP, if, during the time of assuming such
titles, they were appointed or recruited immediately into the people’s army,
people’s police or worked in the bodies, units or enterprises of the State,
political organizations, political – social organizations before January 1,
1998, the periods holding such positions shall be included in as social
insurance payment period and combined with the social insurance payment period
after being assigned or recruited as basis for social insurance payout.
3.
For commune-level cadres who have a period of holding a title specified
in Decree No. 09/1998/ND-CP (including other titles within the approved regular
personnel under the People’s Committee as prescribed in Clause 5 of Article 3
of Decree No. 09/1998/ND-CP), if there is a period of time of discontinued
holding of such titles before January 1, 1998 not exceeding 12 months, the
previous working period shall be added with the later working period to
calculate social insurance payout.
Article 40.
Benefits for people who are receiving monthly benefits but still have a social
insurance payment period for which social insurance benefits have not been
provided
Employees who
are receiving monthly labor incapacity allowances and those eligible for
monthly benefits under Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg
but still have a social insurance payment period for which social insurance
benefits have not been provided shall comply with the following regulations:
1.
Employees with social insurance payment periods (excluding the working
periods over which incapacity allowances have been provided) eligible for
pension may choose one of the following options:
a) If choosing
to receive pension, they shall stop receiving monthly incapacity allowances and
monthly benefits from the month the pension is paid;
b) If choosing
to continue receiving monthly incapacity allowances and monthly benefits, they
shall be granted a lump-sum social insurance allowance for their payment
period.
2.
Employees with social insurance payment periods (excluding the working
periods over which incapacity allowances have been provided) who are not
eligible for pension shall be granted a lump-sum social insurance allowance for
their payment period, excluding the working periods over which incapacity
allowances have been provided.
Article 41.
Benefits for employees who have received a decision on resignation awaiting
retirement benefit or monthly benefit
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1. Employees who have paid social insurance
for at least 15 years and have not reached their statutory retirement age as
confirmed in writing by social security authorities according to the
Government’s Decree No. 12/CP dated January 26th 1995, which is amended by the
Government’s Decree No. 01/2003/ND-CP dated January 9th 2003 (hereinafter
referred to as “Decree No. 12/CP"), they will receive pension when they
reach the age of 60 for males, and 55 for females. The pension level shall be
calculated according to Decree No. 12/CP and adjusted based on regulations on
pension, social insurance benefits, and monthly benefits of each period.
If the employee
dies while waiting for pension, his/her family shall receive survivorship
allowances in accordance with the Law on Social Insurance.
2.
Commune-level cadres regulated by the Government’s Decree No.
09/1998/ND-CP dated January 23rd 1998 who have not reached their statutory
retirement age for receiving monthly benefit as confirmed in writing by social
security authorities will receive monthly benefit when they reach the age of 55
of males and 50 for females. The pension level shall be calculated according to
Decree No. 09/1998/ND-CP and adjusted based on regulations on pension, social
insurance benefits, and monthly benefits of each period.
If the cadre
dies while waiting for monthly benefit, his/her family shall receive
survivorship allowances in accordance with the Law on Social Insurance. The
level of lump-sum survivorship allowance is calculated on the average
subsistence allowance of the last 05 years before resignation that is converted
based on the statutory pay rate in the month of the employee’s death. When the
statutory pay rate is abolished, it shall be converted correspondingly to the
reference level.
3.
If, during the period awaiting pension or monthly benefit, the employee
continues to participate in social insurance, the working period recorded in
the decision or a certification of awaiting eligibility of statutory retirement
age shall combine with the later social insurance payment period to calculate
social insurance payout in accordance with the Law on Social Insurance.
4.
For cases specified in Clauses 1 and 2 of this Article who are allowed
to add working periods before January 1, 1995 (for those waiting for pension)
or before January 1, 1998 (for those waiting for monthly allowance) to the
period as basis for social insurance payout, the level of pension or monthly
benefit shall still be calculated according to the policy at the time the
employees resign while awaiting benefit provision.
Article 42.
Benefits for employees on sick leave due to diseases listed as requiring
long-term treatment or on maternity leave according to the Law on Social
Insurance No. 58/2014/QH13
1.
Employees who take leave due to a disease requiring long-term treatment
on list issued by the Minister of Health before July 1, 2025, and continue to
be on sick leave receiving sickness benefits from July 1, 2025 shall continue
to receive sickness benefits in accordance with Clause 3 Article 45 of the Law
on Social Insurance No. 58/2014/QH13.
For cases where
the application for sickness benefits due to a disease requiring long-term
treatment on list issued by the Minister of Health has a start date of sick
leave from July 1, 2025, onwards, the regulations of the Social Insurance Law
No. 41/2024/QH15 shall apply.
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Chapter VII
IMPLEMENTATION CLAUSES
Article 43.
Amendments to some legislative documents related to social insurance
1.
Amendments to some articles of the Government’s Decree No. 88/2020/ND-CP
dated July 28, 2020, elaborating the Law on Occupational Safety and Hygiene
regarding compulsory insurance for occupational accidents and occupational
diseases:
a) Amendment to
clause 1 of Article 2:
“1.
Employees specified at points a, b, c, d, dd, e, i, and l, Clause 1, Article 2
of the Law on Social Insurance shall participate in compulsory insurance for
occupational accidents and occupational diseases.
Employees who
are foreigners working in Vietnam as prescribed in Clause 2 of Article 2 of the
Law on Social Insurance shall participate in compulsory insurance for
occupational accidents and occupational diseases and are entitled to
occupational accident and disease insurance benefits in accordance with Chapter
3 of the Law on Occupational Safety and Hygiene and the regulations of this
Decree."
b) Amendments
to points b and c of clause 3 of Article 11:
“b)
The period of time over which an employee received maternity benefits and
terminated her employment contract or working contract or resigned before the
time of childbirth or adoption of a child aged under 6 months under Clause 4
Article 50 of the Law on Social Insurance shall not be included in the period
of time over which insurance premiums are paid to the Insurance Fund;
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c) Amendment to
Article 39:
“Article 39. Budget for organization and activities of
occupational accident and disease insurance
Budget for
organization and activities of occupational accident and disease insurance
shall comply with Article 120 of the Law on Social Insurance and laws on
financial management applicable to Vietnam Social Security."
2.
Amendments to some articles of the Government’s Decree No. 58/2020/ND-CP
dated May 27, 2020, rates of compulsory insurance contributions to the
occupational accident and disease insurance fund:
a) Amendment to
clause 1 of Article 4:
"1.
Employers shall pay monthly premiums on the salary on which social insurance is
paid of the participants specified at points a, b, c, d, dd, e, i, and l of
Clause 1 of Article 2 and Clause 2 of Article 2 of the Law on Social Insurance
at one of the following rates:
a) The normal
rate shall be equal to 0.5% of the salary on which social insurance premiums
are paid, which is applicable to employees who are cadres, civil servants,
public employees, and members of the armed forces of authorities of the
Communist Party of Vietnam and State, socio-political organizations, military,
police forces or public service provider funded by the state budget;
b) The rate
equal 0,3% of the salary on which social insurance premiums are paid shall be
applicable to enterprises that satisfy the conditions specified in Article 5
hereof.”
c) Clause 2 of
Article 4 is annulled.
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1.
This Circular comes into force from July 01, 2025.
2.
From the effective date of this Decree, the following Government’s
Decrees of the Government and clauses cease to be effective:
a) Decree No.
115/2015/ND-CP dated November 11, 2015 of the Government elaborating the Law on
Social Insurance on compulsory social insurance;
b) Decree No.
143/2018/ND-CP dated October 15, 2018 of the Government elaborating the Law on
Social Insurance and the Law on Occupational Safety and Hygiene regarding
compulsory social insurance for employees who are foreigners working in
Vietnam;
c) Clause 2 of
Article 3; Clauses 1 and 3 of Article 7 and Clause 2 of Article 8 of Decree No.
135/2020/ND-CP dated November 18, 2020 of the Government on retirement age.
Appendix III
attached to Decree No. 135/2020/ND-CP dated November 18, 2020 of the Government
on retirement age;
d) Clauses 7,
8, and 9 of Article 38 of Decree No. 33/2023/ND-CP dated June 10, 2023 of the
Government on commune-level cadres, civil servants, and part-timers working at
communes, villages, and residential groups.
Article 45. Responsibility
for implementation
1.
The Minister of Home Affairs shall provide guidance on the
implementation of this Decree.
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a) Annually,
the General Statistics Office shall promptly provide Vietnam Social Security
with the average annual Consumer Price Index (CPI) calculated based on average
comparison base in 1994 for determining the indexation rate of salaries on
which compulsory social insurance premiums are paid as prescribed in Clause 2
of Article 16 hereof;
b) Annually,
Vietnam Social Security shall disclose the indexation rate of salaries on which
compulsory social insurance premiums are paid as prescribed in Clause 2 of
Article 16 hereof.
3.
Ministers, Heads of Ministerial agencies, Heads of Government agencies,
Presidents of People’s Committees at all levels, and other relevant
organizations and individuals shall be responsible for the implementation of
this Decree./.
ON BEHALF OF GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Ho Duc Phoc