Circular No. 01/2009/TT-BLDTBXH stipulates the adjustment rate for wages and salaries already paid into social insurance for workers implementing wage systems determined by employers according to Clause 2, Article 5 of Government Decree No. 83/2008/NĐ-CP dated July 31, 2008.

This Circular stipulates the adjustment rate for wages and salaries already paid into social insurance for workers implementing wage systems determined by employers according to Government Decree No. 83/2008/NĐ-CP. The adjustment rate is based on the average annual consumer price index and applies from January 1, 2009.

Document No.01/2009/TT-BLĐTBXH
Document typeCircular
Issuing authorityMinistry of Home Affairs
Signed byNguyen Thi Kim Ngan — Bộ trưởng
Updated27/06/2026
SectorLabour, War Invalids and Social Affairs
FieldUncategorized
Issued date14/01/2009
Effective date28/02/2009
Expiry date
StatusIn effect
✦ Smart summary

This Circular stipulates the adjustment rate for wages and salaries already paid into social insurance for workers implementing wage systems determined by employers according to Government Decree No. 83/2008/NĐ-CP. The adjustment rate is based on the average annual consumer price index and applies from January 1, 2009.

Scope of application

Workers participating in social insurance or preserving their time in social insurance, who have contributed to social insurance under a wage system determined by employers from 1995 to 2009.

Key points

  • Workers → shall be adjusted for wages and salaries already paid into social insurance based on the average annual consumer price index from before 1995 to 2009.
  • The adjustment rate → corresponding to each year from before 1995 to 2009 is specified in the table (for example, the rate for 2009 is 1.00).
  • The adjustment formula → monthly wages and salaries paid into BHXH after adjustment = total monthly wages and salaries paid into BHXH under the employer-determined wage system x the corresponding adjustment rate of the year.
  • Monthly wages and salaries paid into BHXH → shall be adjusted according to the provisions of Clause 2, Section II of this Circular when calculating retirement pay, lump-sum allowance, and one-time social insurance benefit.
  • Effective date → from January 1, 2009.

🌐 Social impact of this document

  • Workers will benefit from the adjustment of wages and salaries already paid into social insurance based on the average annual consumer price index.
  • Enterprises may face increased labor costs due to the need to adjust wages for workers.

❓ Frequently asked questions

What is the adjustment rate for wages and salaries already paid into social insurance?

The corresponding adjustment rates for each year from before 1995 to 2009 are specified in the table (for example, the rate for 2009 is 1.00).

When will workers be adjusted for wages and salaries already paid into social insurance?

Workers will be adjusted from January 1, 2009.

How is the adjustment formula for wages and salaries already paid into social insurance calculated?

Monthly wages and salaries paid into BHXH after adjustment = total monthly wages and salaries paid into BHXH under the employer-determined wage system x the corresponding adjustment rate of the year.

When will workers benefit from this adjustment?

Workers will benefit from the adjustment of wages and salaries already paid into social insurance based on the average annual consumer price index from January 1, 2009.

How will enterprises be affected by this Circular?

Enterprises may face increased labor costs due to the need to adjust wages for workers according to the provisions of this Circular.

Full text

LABOR - INVALIDS AND SOCIAL AFFAIRS MINISTRY
SOCIAL

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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
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Number: 01/2009/TT-BLDTBXH

Hanoi, January 14, 2009

 

CIRCULAR

Regulations on the adjustment level of wages and salaries already paid for social insurance for workers implementing wage systems decided by employers according to Clause 2, Article 5 of Decree No. 83/2008/ND-CP dated July 31, 2008 of the Government.

 implementing wage systems decided by employers according to Clause 2, Article 5

 of Decree No. 83/2008/ND-CP dated July 31, 2008 of the Government

Pursuant to Decree No. 83/2008/ND-CP dated July 31, 2008 of the Government adjusting wages and salaries already paid for social insurance for workers implementing wage systems decided by employers (hereinafter referred to as Decree No. 83/2008/ND-CP).

After reaching consensus with the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs guides the adjustment of wages and salaries already paid for social insurance for workers implementing wage systems decided by employers as follows:

I. APPLICABLE OBJECTS

The objects subject to the adjustment of wages and salaries already paid for social insurance as stipulated in Article 2 of Decree No. 83/2008/ND-CP are workers participating in social insurance or preserving time for participation in social insurance, having time contributing to social insurance under the wage system decided by employers, from January 1, 2009 onwards, receiving pensions, lump-sum allowances upon retirement, one-time social insurance or being deceased with dependents receiving one-time bereavement allowance.

II. ADJUSTMENT OF WAGES AND SALARIES ALREADY PAID FOR SOCIAL INSURANCE

1. The adjustment level of monthly wages and salaries already paid for social insurance applicable to the objects stipulated in Section I of this Circular is based on the average consumer price index for the year as prescribed in Article 3 of Decree No. 83/2008/ND-CP and is defined as follows:

The adjustment level of wages and salaries already paid for social insurance corresponding to the years of social insurance contribution from before 1995 to 2009 for workers receiving pensions, lump-sum allowances upon retirement, one-time social insurance or being deceased with dependents receiving one-time bereavement allowance from January 1, 2009 to December 31, 2009 shall be implemented according to the table below:

Year

Before 1995

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Adjustment Level

2.54

2.16

2.04

1.97

1.83

1.76

1.78

1.79

1.72

1.67

1.55

1.43

1.33

1.23

1.00

1.00

2. Adjustment formula

Adjusted monthly salary and wages already contributed to BHXH of each year

=

Total monthly salary and wages already contributed to BHXH under the wage system decided by the employer of each year

x

The adjustment level of the corresponding year stipulated in Clause 1, Section II of this Circular

3. The average monthly wage and salary paid for social insurance serving as the basis for calculating pensions, lump-sum allowances upon retirement, one-time social insurance and one-time bereavement allowance is calculated according to the provisions of Article 31 of the Government's Decree No. 152/2006/ND-CP dated December 22, 2006 guiding some articles of the Social Insurance Law regarding mandatory social insurance and Article 34 of the Government's Decree No. 68/2007/ND-CP dated April 19, 2007 detailing and guiding the implementation of some articles of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and civil servants enjoying the same salary as military personnel and police officers, where the monthly wage and salary paid for social insurance under the wage system decided by employers is adjusted according to the provisions of Clause 2, Section II of this Circular.

III. IMPLEMENTATION PROVISIONS

1. This Circular takes effect 45 days from the date of signature; the provisions of this Circular apply from January 1, 2009.

2. In the course of implementation, if there are difficulties, please report to the Ministry of Labor, Invalids and Social Affairs for timely research and resolution./.

 

 

Place of Receipt:
- Prime Minister, Deputy Prime Ministers;
- National Assembly's Office;
- President's Office;
- Government Office;
- Central Party Office and Party Committees;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Vietnam Social Security;
- People's Committees of provinces and centrally governed cities;
- Provincial Departments of Labor, Invalids and Social Affairs;
- Official Gazette; Government website;
- Ministry of Justice (Legal Documents Inspection Department);
- To be filed with VT, PC, BHXH.

THE MINISTER




Nguyễn Thị Kim Ngân

 

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