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MINISTRY OF
LABOUR, WAR INVALIDS AND SOCIAL AFFAIRS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
35/2019/TT-BLDTBXH
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Hanoi, December
30, 2019
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CIRCULAR
PRESCRIBING
INDEXATION RATE OF MONTHLY SALARY AND INCOME AFTER PAYMENT OF SOCIAL INSURANCE
CONTRIBUTIONS
Pursuant to the Government’s Decree No.
14/2017/ND-CP dated February 17, 2017 defining the functions, tasks, powers and
organizational structure of the Ministry of Labour, War Invalids and Social
Affairs;
Pursuant to the Government’s Decree No.
115/2015/ND-CP dated November 11, 2015 providing guidelines for implementation
of the Law on Social Insurance with regard to compulsory insurance (hereinafter
referred to as “Decree No. 115/2015/ND-CP”);
Pursuant to the Government’s Decree No.
134/2015/ND-CP dated December 29, 2015 providing guidelines for implementation
of the Law on Social Insurance with regard to voluntary insurance (hereinafter
referred to as “Decree No. 134/2015/ND-CP”);
At the request of the Director of Social
Insurance Department;
The Minister of Labor, War Invalids and Social
Affairs promulgates a Circular prescribing indexation rate of monthly salary
and income after payment of social insurance contributions.
Article 1. Regulated entities
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a) Employees who are subject to the pay scheme
under the State’s regulations, started participating in social insurance
programs from January 01, 2016 and earlier, have already enjoyed the one-off
social insurance benefit payments, or are dead after bequeathing their
relatives the right of entitlement to one-off social insurance benefit payments
already received within the period from January 01, 2020 to December 31, 2020.
b) Employees who pay social insurance contributions
according to the pay scheme decided by employers, receive one-off payment of
pensions or allowances upon retirement, one-off social insurance benefit
payments, or are dead after bequeathing their relatives the right of
entitlement to one-off death insurance benefit payments received from January
01, 2020 to December 31, 2020.
2. Persons subject to the indexation of monthly
salaries after payment of social insurance contributions as provided by Clause
2 Article 4 of Decree No. 134/2015/ND-CP must be voluntary social insurance participants
who are entitled to one-off payment of pensions, allowances upon retirement and
social insurance benefits, or are dead after bequeathing their relatives the
right of entitlement to one-off death insurance benefit payments already
received from January 01, 2020 to December 31, 2020.
Article 2. Indexation of
monthly salaries after payment of social insurance contributions
1. Monthly salaries after payment of social
insurance contributions of persons specified in Clause 1 Article 1 hereof shall
be indexed as follows:
Indexed
monthly salary after payment of social insurance contributions in each year
=
Total
monthly salary after payment of social insurance contributions in each year
x
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In that formula, the indexation rate of monthly
salary after payment of social insurance contributions in the corresponding
year shall be determined, based on Table 1 given hereunder:
Table 1:
Year
Before 1995
1995
1996
1997
1998
1999
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2001
2002
2003
2004
2005
2006
2007
Indexation rate
4.85
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3.89
3.77
3.50
3.35
3.41
3.42
3.29
3.19
2.96
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2.54
2.35
Year
2008
2009
2010
2011
2012
2013
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2015
2016
2017
2018
2019
2020
Indexation rate
1.91
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1.64
1.38
1.26
1.18
1.14
1.13
1.10
1.06
1.03
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1.00
2. If employees have paid social insurance
contributions for periods under both the pay scheme prescribed by the State’s
regulations and the pay scheme decided by employers, monthly salaries after payment
of social insurance contributions of those employees who started participating
in social insurance programs according to the pay scheme regulated by the State
from January 01, 2016 and earlier, and monthly salaries after payment of social
insurance contributions according to the pay scheme decided by employers shall
be adjusted in accordance with the provisions in Clause 1 of this
Article.
Article 3. Indexation of
monthly income after payment of social insurance contributions
1. Monthly income after payment of social insurance
contributions of persons specified in Clause 2 Article 1 hereof shall be
indexed as follows:
Indexed
monthly income after payment of voluntary social insurance contributions in
each year
=
Total
monthly income after payment of social insurance contributions in each year
x
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In that formula, the indexation rate of monthly
income after payment of social insurance contributions in the corresponding
year shall be determined, based on Table 2 given hereunder:
Table 2:
Year
2008
2009
2010
2011
2012
2013
...
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Indexation rate
1.91
1.79
1.64
1.38
1.26
1.18
1.14
Year
...
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2016
2017
2018
2019
2020
Indexation rate
1.13
1.10
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1.03
1.00
1.00
2. If employees have both compulsory social
insurance contribution period and voluntary one, the monthly income after
payment of voluntary social insurance contributions shall be indexed according
to Clause 1 of this Article while the monthly salary after payment of
compulsory social insurance contributions shall be indexed according to the
provisions in Article 10 of the Decree No. 115/2015/ND-CP and Article 2 in
this Decree. The average rate of monthly salary and income after payment
of social insurance contributions which are used as a basis for calculation of
retirement pensions, one-off allowances upon retirements, one-off social
insurance benefit payments and one-off death insurance benefit payments as
provided for in Clause 4 Article 11 of the Decree No. 115/2015/ND-CP and
Clause 4 Article 5 of Decree No.134/2015/ND-CP.
Article 4. Implementation
1. This Decree comes into force from February 15,
2020; provisions of this Circular shall apply from January 01, 2020.
2. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Labour,
War Invalids and Social Affairs for consideration./.
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MINISTER
Dao Ngoc Dung