Circular No. 01/2013/TT-BLDTBXH stipulates the adjustment rates for salaries, wages, and monthly incomes already paid into social insurance.

CIRCULAR

Prescribing the adjustment levels for salaries, wages, and monthly income already paid into social insurancemonthly income already contributed to social insurance

Pursuant to Decree No. 83/2008/NĐ-CP dated July 31, 2008 of the Government adjusting salaries and wages already paid into social insurance for workers under the salary system determined by the employer (hereinafter referred to as Decree No. 83/2008/NĐ-CP);

Pursuant to Decree No. 134/2008/NĐ-CP dated December 31, 2008 of the Government adjusting monthly income already paid into social insurance for voluntary social insurance participants (hereinafter referred to as Decree No. 134/2008/NĐ-CP);

Considering the proposal of the Director of the Social Insurance Department and based on consensus with the Ministry of Finance;

The Minister of Labor, Invalids and Social Affairs issues this Circular prescribing the adjustment levels for salaries, wages, and monthly income already paid into social insurance.

Article 1. Scope of application

1. The subjects subject to the adjustment of salaries and wages already paid into social insurance as prescribed in Article 2 of Decree No. 83/2008/NĐ-CP are workers participating in social insurance or preserving time for social insurance participation, having time contributing to social insurance under the salary system determined by the employer, receiving pension, lump-sum allowance upon retirement, one-time social insurance, or being deceased with their dependents receiving a one-time survivor's allowance, from January 1, 2013 to December 31, 2013.

2. The subjects subject to the adjustment of monthly income already paid into social insurance as prescribed in Article 2 of Decree No. 134/2008/NĐ-CP are voluntary social insurance participants receiving pension, lump-sum allowance upon retirement, one-time social insurance, or being deceased with their dependents receiving a one-time survivor's allowance, from January 1, 2013 to December 31, 2013.

Article 2. Adjustment of salary and wages already contributed to social insurance

1. Monthly salary and wages already contributed to social insurance for the subject specified in Clause 1 of Article 1 of this Circular shall be adjusted according to the following formula:

In which, the adjustment level for salaries and wages already paid into social insurance of the corresponding year shall be implemented according to Table 1 below:

Table 1:

2. For workers who have both time contributing to social insurance under the salary system prescribed by the State and time contributing to social insurance under the salary system determined by the employer, the monthly salary and wage already paid into social insurance under the salary system determined by the employer shall be adjusted according to the provisions of Clause 1 of this Article. The average monthly salary and wage already paid into social insurance serving as the basis for calculating pension, lump-sum allowance upon retirement, one-time social insurance, and one-time survivor's allowance shall be calculated according to the provisions of Article 31 of Decree No. 152/2006/NĐ-CP dated December 22, 2006 of the Government guiding some articles of the Social Insurance Law regarding mandatory social insurance and Article 34 of Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government 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.

Article 3. Adjustment of monthly income already contributed to social insurance

Table 2:

In which, the adjustment level of monthly income already contributed to social insurance for the corresponding year shall be implemented according to Table 2 below:

1. This Circular takes effect from February 20, 2023; the provisions of this Circular shall apply from January 1, 2023.

2. For workers who have both time contributing to mandatory social insurance and time contributing to voluntary social insurance, the monthly income already paid into voluntary social insurance shall be adjusted according to the provisions of Clause 1 of this Article. In cases where there is time contributing to social insurance under the salary system determined by the employer, the monthly salary and wage already paid into social insurance under the salary system determined by the employer shall be adjusted according to the provisions of Clause 1 of Article 2 of this Circular. The average monthly income already paid into voluntary social insurance or the average monthly salary and wage and monthly income already paid into social insurance serving as the basis for calculating pension, lump-sum allowance upon retirement, one-time social insurance, and one-time survivor's allowance shall be calculated according to the provisions of Articles 16 and 17 of Decree No. 190/2007/NĐ-CP dated December 28, 2007 of the Government guiding some articles of the Social Insurance Law regarding voluntary social insurance.

Article 4. Implementation provisions

1. This Circular takes effect from March 15, 2013; the provisions of this Circular shall apply from January 1, 2013.

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