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MINISTRY OF
LABOR - WAR INVALIDS AND SOCIAL AFFAIRS
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SOCIALIST REPUBLIC
OF VIETNAM
Independence – Freedom – Happiness
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No.
06/2021/TT-BLDTBXH
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Hanoi, July 07,
2021
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CIRCULAR
AMENDMENT
TO CIRCULAR NO. 59/2015/TT-BLDTBXH DATED DECEMBER 29, 2015 OF MINISTER OF LABOR
- WAR INVALIDS AND SOCIAL AFFAIRS ELABORATING TO LAW ON SOCIAL INSURANCE ON
COMPULSORY SOCIAL INSURANCE
Pursuant to Law on Social Insurance dated
November 20, 2014;
Pursuant to Resolution No. 93/2015/QH13 dated
June 22, 2015 of the National Assembly on implementing lump-sum social
insurance payment for workers;
Pursuant to Decree 115/2015/ND-CP dated November
11, 2015 of the Government on elaborating to Law on Social Insurance on compulsory
social insurance;
Pursuant to Decree No. 135/2020/ND-CP dated
November 18, 2020 of Government on retirement age;
Pursuant to Decree No. 14/2017/ND-CP dated
February 17, 2017 of the Government administers functions, tasks, powers, and
organizational structure of the Ministry of Labor - War Invalids and Social
Affairs;
At request of Director General of the Department
of Social Insurance;
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Article 1. Amendment to
Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of Minister of Labor -
War Invalids and Social Affairs elaborating to Law On Social Insurance on
compulsory social insurance
1. Add
the following to Clause 1 Article 2 as follows:
“Part-time workers in communes, wards and towns
who are also individuals concluding employment contracts under Point a and
Point b Clause 1 Article 2 of Law on Social Insurance shall participate in
compulsory social insurance under eligibility under Point a and Point b Clause
1 Article 2 of Law on Social Insurance.”
2. Amend
Point b Clause 2 Article 6 as follows:
b) A month of sick leave is calculated from the
initial date of sick leave to its preceding date in the following month. In
case of incomplete months of sick leave, sickness benefits of the remaining
days of sick leave months shall be calculated using the following formula but
not exceeding the sickness benefits of one month:
Sickness benefits
for illnesses that required prolonged treatment in incomplete months
=
Salary
contribution to social insurance of the month preceding the month of leave
x
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x
Number of leave
days under sick benefits
24 days
In which:
- Percentage of
sick benefits conforms to Point a of this Clause.
- Number of leave days
under sick benefits include holidays, Tet holidays and weekly leaves.
Example 9: Ms. N who is participating in compulsory
social insurance must take leave due to contracting illnesses that require
prolonged treatment from May 29, 2021 to August 25, 2021. Assuming monthly
salary that serves as the basis for paying social insurance of April 2021 of
Ms. N is VND 8,000,000, the entire sick period of Ms. N shall be 75%.
- Number of months
of sick leave of Ms. N is 2 months (from May 29 to July 28, 2021).
- Number
of days in an incomplete month of Ms. N is 28 days (from July 29 to August 25,
2021).
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- Sick benefit of
days in incomplete months (28 days) of Ms. N is calculated as follows:
Sick benefit of 28
days in the incomplete month
=
VND 8,000,000
x
75 (%)
x
28 days
24 days
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Since sick benefits of 28 days calculated using
formula above (VND 7,000,000) and higher than sick benefits of one month (VND 6,000,000),
sick benefit of days in the incomplete month of Ms. N shall equal sick benefit
of one month which is VND 6,000,000.
Thus, sick benefits for illnesses requiring
prolonged treatment from May 29, 2021 to August 25, 2021 of Ms. N: VND
6,000,000 x 2 months + VND 6,000,000 = VND 18,000,000.”
3. Add
the following to Clause 3 Article 6 as follows:
“Workers who contribute social insurance to
sickness and maternity fund, are subject to sicknesses or accidents and unable
to work or must take leave to take care of children under 7 years of age who
are sick with leave period of 14 days or more in the month (including cases of
unpaid leave) shall receive sick benefits calculated based on salaries
contributed to social insurance of the month preceding the month of leave. In
case workers remain sick and must take leave in subsequent months, sick
benefits shall be calculated based on salaries serving as the basis for social
insurance of the month preceding the month of leave.”
4. Insert
Clause 1a after Clause 1 Article 7 as follows:
“1a. Maximum time of rest and recovery in a
year shall conform to Clause 2 Article 29 of law on Social Insurance.
Determination of maximum time for rest and recovery in a year shall be based on
the latest sick leave prior to taking rest and recovery (illnesses requiring
prolonged treatment or illnesses as a result of surgery or other illnesses).”
5. Add
Point c and Point d to Clause 2 Article 9 as follows:
“c) In case the mother participates in social
insurance but is ineligible for postpartum benefits while the father is
eligible according to Point a of this Clause, the father shall receive lump-sum
payment when delivery according to Article 38 of Law on Social Insurance.
d) Determination of the period of 12 months before
delivery for male workers and husbands of surrogacy mothers who receive
lump-sum payment when delivery shall conform to Clause 1 of this Article.”
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“3. In case of female workers expecting a
twins who decease upon birth or suffer from stillbirth, time of receiving
postpartum benefits and lump-sum payment upon delivery shall be calculated
based on total number of children.”
7. Add
Clause 4 and Clause 5 to Article 10 as follows:
“4. Male workers contributing compulsory
social insurance to sickness and maternity fund shall receive maternity
benefits according to Clause 2 Article 34 of Law on Social Insurance when their
wives give birth and in case of taking multiple leaves, initial date of the
latest leave must be within 30 days from the initial date of giving birth and
total time of maternity leave must not exceed the total leave period prescribed
by the law.
5. When
calculating period of maternity benefits under Article 32 and Article 33 and
Clause 2 Article 34 and Article 37 of Law on Social Insurance for cases where
workers are taking annual leave or permitted leave or unpaid leave according to
labor laws, the period that overlaps with annual leave, permitted leave and
unpaid leave shall not be eligible for receiving benefits; leave periods other
than annual leave, permitted leave and unpaid leave shall be eligible for
maternity benefits according to Article 32, Article 33, Clause 2 Article 34 and
Article 37 of Law on Social Insurance.”
8. Add
the following to Clause 1 Article 13 as follows:
“The first 30 working days according to
Clause 1 Article 41 of Law on Social Insurance refers to 30 working days
following the period of maternity benefits where workers’ health has not fully
recovered.
Female workers who work before maternity leave
expires according to Article 40 of Law on Social Insurance shall no longer
eligible for postpartum rest and recovery benefits.”
9. Add
Clause 3 and Clause 4 to Article 13 as follows:
“3. For female workers who receive both rest
and recovery benefits after maternity benefit period under Article 33 of Law on
Social Insurance and rest and recovery benefits after maternity benefit period
under Clause 1 or Clause 3 Article 34 of Law on Social Insurance, rest and
recovery period in the year must not exceed the maximum period under Clause 2
Article 41 of Law on Social Insurance.
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10. Amend
Article 14 as follows:
“Article 14. Dossier for settlement of
maternity benefits
1. Dossiers and
settlement of maternity benefits and postpartum rest and recovery benefits
shall conform to Article 101, Article 102, and Article 103 of Law on Social
Insurance and Article 5 of Decree No. 115/2015/ND-CP.
2. Workers are
responsible for submitting dossiers as per the law to employers within 45 days
of returning to work.
In case workers terminate employment contracts,
working contracts or resign before giving birth, adopting or fostering
children, workers shall submit dossiers and present social insurance number to
social insurance authority.”
11. Amend
Clause 2 Article 15 as follows:
“2. Determination of period for working in
taxing, toxic, hazardous or particularly taxing, toxic, hazardous, occupations
and working in regions with particularly difficult socio-economic conditions
including the period of working in areas with regional allowance coefficient of
0.7 or higher before January 1, 2021 which serve as the basis for processing
retirement benefits shall be implemented as follows:
a) For workers who are working in taxing, toxic,
hazardous or particularly taxing, toxic, hazardous occupations according to the
list issued by Ministry of Labor - War Invalids and Social Affairs or working
in areas with difficult socio-economic conditions including period of working
in areas with regional allowance coefficient of 0.7 or higher before January 1,
2021:
a1) The period in which workers must leave to
receive treatment and recovery due to occupational diseases or accidents (while
receiving full salaries and social insurance contribution from the employers)
counts.
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a3) The period where workers submit a lump-sum
payment for the missing period in retirement and death benefit fund in order to
receive pensions does not count.
b) When determining period of working in areas with
regional allowance coefficient of 0.7 or higher before January 1, 1995 to serve
as the basis for processing retirement benefits, conform to Joint Circular No.
11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 5, 2005 of Ministry of Home
Affairs, Ministry of Labor – War Invalids and Social Affairs, Ministry of
Finance and Committee of Ethnic Affairs (hereinafter referred to as “Joint
Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT”). For areas where the Joint
Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT does not prescribe or prescribes
regional allowance coefficient less than 0.7 while workers have already worked
in areas with regional allowance coefficient of 0.7 or higher in reality
according to previous documents on regional benefits, rely on said documents to
determine period of working in areas with regional allowance coefficient of 0.7
or higher to serve as the basis for reviewing eligibility for retirement
benefits.
For workers who worked in Battlefields B and C
before April 30, 1975 before August 31, 1989, this period is considered period
of working in areas with regional allowance coefficient of 0.7 to serve as the
basis for reviewing eligibility for retirement benefits.”
12. Add
Point c to Clause 3 Article 15 as follows:
“c) In case female workers who are officials
of communes or part-time employees in communes, wards, towns with 15 to less
than 20 years of contributing to compulsory social insurance, retire and
suspend contribution to social insurance before January 1, 2016 request for
pension from January 1, 2016 and are eligible for receiving pension, they shall
receive pension according to Clause 3 Article 54 of Law on Social Insurance and
amendment thereto under Point a Clause 1 Article 219 of Civil Code 2019.
In case of continuing to contribute to voluntary
social insurance, retirement benefits shall conform to Clause 4 Article 4 of
Circular No. 01/2016/TT-BLDTBXH dated February 18, 2016 of Ministry of Labor –
War Invalids and Social Affairs.
In case of continuing to contribute to compulsory
social insurance (while no longer hold titles officials of communes or
part-time employees in communes, wards, towns), retirement benefits shall be
processed according to Clause 1, Clause 4 Article 54 and Article 55 of Law on
Social Insurance and amendment thereto under Point a and Point b Clause 1
Article 219 of the Civil Code 2019.”
13. Add
Clause 5 to Article 15 as follows:
“5. Workers under Point dd and Point e Clause
1 Article 2 of Law on Social Insurance subject to cashiering of military titles
or the people’s public security titles shall have their eligibility for
pensions conforming to Clause 1 Article 54 and Clause 1 Article 55 of Law on
Social Insurance and amendment thereto under Point a and Point b Clause 1 Article
219 of the Labor Code 2019 and guidance under this Circular.”
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“Article 16. Eligibility for receiving
pensions after losing working capacity
1. From January 1,
2021, eligibility for receiving pensions after losing working capacity of
workers shall conform to Article 55 of Law on Social Insurance and amendment
thereto under Point b Clause 1 Article 219 of the Labor Code 2019.
2. Determination
of age for calculation of years of early retirement to serve as the basis for
calculating reduction of pensions according to Clause 3 Article 56 of Law on
Social Insurance shall conform to Clause 3 Article 7 of Decree No.
135/2020/ND-CP dated November 18, 2020 of the Government on retirement age
(hereinafter referred to as “Decree No. 135/2020/ND-CP”), in which, using date
of early retirement of workers to determine age based on retirement age is
prescribed under Clause 2 Article 4 and Clause 2 Article 5 of Decree No.
135/2020/ND-CP.
15. Amend
Clause 1 Article 17 as follows:
“1. Monthly salaries of workers eligible
according to Article 16 of this Circular are calculated as specified under
Clause 1 and Clause 2 Article 7 of Decree No. 115/2015/ND-CP, in which for
every year between the workers’ age when they retire and the retirement age
regulated by laws, reduce by 2%.
Example 24: Ms. A is 53 years old, working in
normal conditions, suffering from working capacity reduction of 61%,
contributing to social insurance for 26 years and 4 months and retiring while
receiving pensions from June 1, 2016. Pension percentage of Ms. A is calculated
as follows:
- The first 15
years equals 45%;
- The 16th
year to the 26th year is 11 years, add: 11 x 3% = 33%;
- 4 months is
calculated as half a year, add: 0.5 x 3% = 1.5%
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- Ms. A retires 2
years before the age of 55 and thus calculated pension percentage shall be
reduced by: 2 x 2% = 4%;
Thus monthly pension percentage of Ms. A is 75% -
4% = 71%. In addition, since Ms. A contributes to social insurance for longer
than 25 years, she shall receive a lump-sum benefits upon retirement equal to:
1.5 year x 0.5 of average monthly salary serving as the basis for social
insurance contribution.
a) In case the time period between early retirement
age and retirement age regulated by law is less than 6 months, do not reduce
pension percentage; in case the time period between early retirement age and
retirement age regulated by law is 6 months or more, reduce pension percentage
by 1%.
b) Age for calculation of year gap between early
retirement age and retirement age regulated by law for calculation of reduction
of pension percentage shall conform to Clause 3 Article 7 of Decree No.
115/2015/ND-CP.
From January 1, 2021, age for calculation of year
gap between early retirement age and retirement age regulated by law for
calculation of reduction of pension percentage shall conform to Clause 3
Article 7 of Decree No. 135/2020/ND-CP.
Example 25: Ms. K is working in normal conditions,
suffering from working capacity reduction of 61%, retiring and receiving
monthly pension in April, 2021 at 50 years and 5 months old, contributing to
social insurance for 28 years. Her pension percentage is calculated as follows:
- The first 15
years equals 45%;
- The 16th
year to the 28th year is 13 years, add: 13 x 2% = 26%;
- Sum of 2
percentages above: 45% + 26% = 71%;
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Thus monthly pension percentage of Ms. K is 71% -
9% = 62%.
Example 26: Mr. Q is born on January 14, 1967,
retiring and receiving pensions from November 1, 2021 with 34 years of
contributing to social insurance, working in particularly taxing, toxic,
hazardous occupations for 15 years, suffering from working capacity reduction
of 61%. Pension percentage of Mr. Q is calculated as follows:
- The first 19 years
equals 45%;
- The 20th
year to the 34th year is 15 years, add: 15 x 2% = 30%;
- Sum of 2
percentages above: 45% + 30% = 75%;
- At the time of
retirement, Mr. Q is 54 years, 9 months, and 17 days old, time between early retirement
age and legitimate retirement age is under 6 months thus Mr. Q shall not be
susceptible to pension percentage reduction;
Thus, monthly pension percentage of Mr. Q is 75%.”
16. Add
Clause 3 and Clause 4 to Article 17 as follows:
“3. For part-time employees in communes,
wards, towns with at least 20 years of contributing to compulsory social
insurance under eligibility other than part-time employees in communes, wards,
towns, and receiving pension lower than statutory pay rate upon retirement, their
monthly pension shall equal the statutory pay rate.
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17. Amend
Clause 5 Article 18 as follows:
“5. Time of receiving pensions for cases
where original documents under Point b Clause 2 Article 3 of Decree No.
89/2020/ND-CP dated August 4, 2020 of the Government are no longer available shall
be the time specified under follow-up documents of Vietnam Social Security.”
18. Amend
the last paragraph of Clause 1 Article 20 as follows:
“Monthly salary serving as the basis for
social insurance contribution is adjusted salary according to Clause 1 Article
63 of Law on Social Insurance.”
19. Add
Clause 3a after Clause 3 Article 20 as follows:
“3a. When calculating average monthly salary
serving as the basis for social insurance contribution to calculate pensions
and lump-sum benefits with periods of contributing social insurance before
October 1, 2004 according to salary policies of the Government, monthly salary
serving as the basis for social insurance contribution of these periods shall
be converted based on salary policies at the time of receiving pensions and
death benefits. With respect to workers working in enterprises that contribute
to social insurance according to salary policies of the Government and
receiving social insurance from January 1, 2016, monthly salary serving as the
basis for social insurance contribution before October 1, 2004 above shall be
converted based on salaries according to Decree No. 205/2004/ND-CP dated
December 14, 2004 of the Government.”
20. Amend
Clause 4 Article 20 as follows:
“4. Pensions of workers who conform to salary
policies of the Government and contribute to social insurance including
occupation seniority pay, later transition to occupations with or without
occupation seniority pay and then retire shall conform to Clause 6 Article 9 of
Decree No. 115/2015/ND-CP and conform to following guidelines:
a) In case monthly salary serving as the as the
basis for social insurance contribution of the last years that serve as the
basis for calculating pensions does not include seniority pay, apply the sum of
average monthly salary serving as the basis for social insurance contribution
of the years leading up to retirement and the highest seniority pay (if workers
have received) calculated based on period of social insurance contribution
including occupation seniority pay converted based on salary policies
applicable at the time of receiving retirement benefits to calculate pensions.
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c) In case monthly salary serving as the basis for
social insurance contribution of last years for calculation pensions include
periods of contribution with seniority pay and periods without seniority pay,
conform to Point b of this Clause. In case periods of social insurance includes
periods of contribution where seniority pay is higher than monthly salary
serving as the basis for social insurance contribution of the last years, may
use monthly salary serving as the basis for social insurance contribution including
seniority pay of respective years under Clause 1 of this article (converted
based on salary policies applicable at the time of receiving retirement) to
calculate average monthly salary serving as the basis for social insurance
contribution.
Example 40: Mr. P is currently a Senior Lecturer,
started working from before 1995, has periods of working with seniority pay and
periods of working without seniority pay. Mr. P retires and receive retirement
benefits from April 1, 2021 with total social contribution period of 36 years
and 6 months with 32 years of seniority. Salary contributing to social
insurance of Mr. P of the least few years leading up to retirement is as
follows:
- From April, 2011
to August, 2011 = 5 months, pay rate of 6.2 and with no seniority pay;
- From September,
2011 to March, 2012 = 7 months, pay rate of 6.2 and with seniority pay of 26%;
- From April, 2012
to March, 2013 = 12 months, pay rate of 6.2 and with seniority pay of 27%;
- From April, 2013
to March, 2014 = 12 months, pay rate of 6.2 and with seniority pay of 28%;
- From April, 2014
to March, 2015 = 12 months, pay rate of 6.56 months and with seniority pay of
29%;
- From April, 2015
to March, 2016 = 12 months, pay rate of 6.56 and with seniority pay of 30%;
- From April, 2016
to August, 2019 = 36 months, pay rate of 6.92 and with no seniority pay;
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- From April, 2020
to March, 2021 = 12 months, pay rate of 7.28 and with seniority pay of 32%;
In case of Mr. P, pensions calculated based on
average monthly salary serving as the basis for social insurance contribution
of the last 5 years leading to retirement (from April, 2016 to March, 2021) is
lower than pensions calculated based on monthly salary serving as the basis for
social insurance contribution of 5 adjacent years with seniority pay (From
April, 2011 to March, 2016. Thus, average monthly salary for calculating
pensions of Mr. P is calculated based on average monthly salary serving as the
basis for social insurance contribution of the period from April, 2021 to
March, 2016.”
21. Add
Clause 6 to Article 20 as follows:
“6. For workers whose working period before January
1, 1995 is considered to have contributed to social insurance while the workers
do not receive salaries (paid by points or food for cases of preschool
teachers, presidents of commune cooperatives, etc.), only take into account
periods of contributing to social insurance to calculate benefits (pension
percentage, etc.); average monthly salary serving as the basis for social
insurance contribution for calculation of pensions and social benefits does not
include the period workers contributed to social insurance without receiving
salaries.”
22. Insert
to the first paragraph of Clause 2 Article 21 as follows:
“In case periods of contributing to social
insurance include incomplete months, conform to Clause 4 Article 19 hereof.”
23. Add
the following to the end of Clause 1 Article 25 as follows:
“Time for considering age for relatives of
workers according to Clause 2 of Article 67 of Law on Social Insurance shall be
the last day of the month in which workers decease.
When processing death benefits, if documents of
relatives of workers cannot identify date of birth, use January 1 of the year
of birth to calculate age.
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24. Add
Article 27a after Article 27 as follows:
“Article 27a. Lump-sum death benefits
1. When
determining age of children to serve as the basis for processing death
benefits, in case relatives eligible for monthly death benefits wish to receive
lump-sum death benefits, children under 6 years of age shall be counted to the
month following the month where the children are 6 years old.
2. Cases where
lump-sum death benefits or monthly death benefits have been processed as per
the law, lump-sum death benefits shall not be returned in order to receive
monthly death benefits and vice versa.”
25. Add
Article 27b after Article 27 as follows:
“Article 27b. Death benefits for individuals
participating in social insurance or suspending social insurance and receiving
monthly benefits for occupational diseases and accidents.
When workers contributing to social insurance or
suspending social insurance contribution and receiving monthly benefits for
occupational diseases and accident decease, their relatives may choose to receive
death benefits at a higher rate depending on deceased beneficiaries of
occupational disease and accident benefits or individuals receiving social
insurance, suspending social insurance
26. Amend
Clause 2 and Clause 3 Article 30 as follows:
“2. From January 1, 2018 to December 31,
2020, monthly salary serving as the basis for social insurance contribution
shall be salaries and salary-based allowances according to Clause 1 of this
Article and other amounts according to Point a Clause 3 Article 4 of Circular
No. 47/2015/TT-BLDTBXH.
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3. Monthly salary
serving as the basis for compulsory social insurance contribution does not
include other benefits and policies such as awards according to Article 104 of
the Labor Code, invention awards; mid-shift meal; travel, communication,
accommodation, childcare allowances; allowances when relatives of workers
decease, relatives of workers get married, birthday of workers, allowances for
workers facing difficulty as a result of occupational diseases and accidents,
and other allowances and benefits specified separately under employment
contracts according to Sub-point c2 Point c Clause 5 Article 3 of Circular No.
10/2020/TT-BLDTBXH.”.
27. Add
the following to Point a Clause 2 Article 31:
“For workers who used to work in battlefield
B which is also eligible for regional allowances according to Joint Circular
No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT, they shall receive regional allowances
at a higher rate.”
28. Add
Point c to Clause 2 Article 35 as follows:
“c) In case workers who are receiving
salaries as per the law prior to travelling for cooperation have the last years
for calculating monthly salary serving as the basis for social insurance
contribution including time of working abroad, monthly salary serving as the
basis for social insurance contribution of the period of working abroad shall
be determined based on salaries prior to travelling abroad in order to
calculate pensions and social insurance benefits.
For workers whose time of working abroad is
included for calculation of retirement benefits and death benefits according to
Clause 2 Article 23 of Decree No. 115/2015/ND-CP, monthly salary serving as the
basis for social insurance contribution of the period of working abroad that
serves as the basis for calculating average monthly salary serving as the basis
for social insurance contribution shall equal twice the statutory pay rate at
the time of receiving social insurance.”
29. Add
Clause 3 to Article 38 as follows:
“3. For workers facing decisions on
retirement, awaiting retirement benefits and monthly benefits and having their
working period before January 1, 1995 for people awaiting pensions and before
January 1, 1998 for people awaiting monthly benefits included in calculation of
social insurance, pension percentage or monthly benefit percentage shall be
calculated according to policies applicable at the time of retirement of
workers.”
Article 2. Entry into force
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2. Annul Clause 1
Article 15, Clause 1, Clause 2 Article 18 of Circular No. 59/2015/TT-BLDTBXH
dated December 29, 2015 of Minister of Labor - War Invalids and Social Affairs
elaborating to Law on Social Insurance on compulsory social insurance.
3. Difficulties
that arise during the implementation of this Circular should be reported to the
Ministry for consideration./.
PP. MINISTER
DEPUTY MINISTER
Nguyen Ba Hoan