Circular No. 01/2025/TT-BLDTBXH stipulates the adjustment rate for monthly wages and income already paid for social insurance for workers from January 1, 2025 to December 31, 2025. The adjustment rate is determined according to Table 1 (wages) and Table 2 (income). This Circular takes effect from February 28, 2025.
적용 범위
Workers subject to wage systems prescribed by the State, workers paying social insurance based on the wage system decided by their employers, and those participating in voluntary social insurance.
핵심 사항
- Workers subject to wage systems prescribed by the State from January 1, 2016 onwards shall have their monthly wages already paid for social insurance adjusted according to Table 1.
- Workers paying social insurance based on the wage system decided by their employers shall also have their wages adjusted according to Table 1.
- Those participating in voluntary social insurance shall have their monthly income already paid for social insurance adjusted according to Table 2.
- The adjustment rates for monthly wages and income already paid for social insurance shall be applied from January 1, 2025 to December 31, 2025.
- This Circular takes effect from February 28, 2025.
🌐 이 문서의 사회적 영향
- Workers will receive the adjusted monthly wages and income already paid for social insurance as prescribed, ensuring their rights.
- Enterprises may face difficulties in calculating and adjusting wages for workers.
- It may affect the state budget due to the adjustment rates for monthly wages and income already paid for social insurance.
❓ 자주 묻는 질문
What is the adjustment rate for monthly wages already paid for social insurance?
According to Table 1, the adjustment rate from 2008 to 2025 ranges from 1.31% (in 2025) to 5.63% (before 1995).
Which workers will have their monthly wages already paid for social insurance adjusted?
Workers subject to wage systems prescribed by the State from January 1, 2016 onwards and workers paying social insurance based on the wage system decided by their employers.
How will those participating in voluntary social insurance have their monthly income already paid for social insurance adjusted?
According to Table 2, the adjustment rate from 2008 to 2025 ranges from 1.31% (in 2025) to 2.21% (in 2008).
When does this Circular take effect?
This Circular takes effect from February 28, 2025.
What will happen to the previous regulations on adjusting monthly wages and income already paid for social insurance?
Circular No. 20/2023/TT-BLDTBXH dated December 29, 2023 of the Minister of Labor, Invalids and Social Affairs prescribing the adjustment rates for monthly wages and income already paid for social insurance shall cease to be effective from the date this Circular takes effect.
전문
CIRCULAR
Regulations on the adjustment level of salary
and monthly income already contributed to social insurance
Pursuant to Decree No.Decision No. 62/2022/NĐ-CP September 12, 2022 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Labor - Invalids and Social Affairs;
Pursuant to Decree No.115/2015/ND-CP November 11, 2015 Government Decree detailing certain provisions of theSocial Insurance Law on mandatory social insurance (hereinafter referred to as Decree No. 115/2015/ND-CP);
Pursuant to Decree No.134/2015/ND-CP December 29, 2015 Government Decree detailing certain provisions of theSocial Insurance Law voluntary social insurance (hereinafter referred to as Decree No. 134/2015/ND-CP);
At the proposal of the Director of the Social Insurance Department,
The Minister of Labor, Invalids and Social Affairs issues this Circular regulating the adjustment level of salary and monthly income already contributed to social insurance.
Article 1. Scope of application
1. The subjects whose salaries already contributed to social insurance are adjusted according to the provisions of Clause 1 and Clause 2, Article 10 of Decree No. 115/2015/ND-CP include:
a) Workers who belong to the category implementing the salary system prescribed by the State, starting to participate in social insurance from January 1, 2016 onwards, receiving pension, lump-sum allowance upon retirement, one-time social insurance or death with their dependents receiving one-time survivor's allowance during the period from January 1, 2025 to December 31, 2025.
b) Workers contributing to social insurance under the salary system determined by the employer, receiving pension, lump-sum allowance upon retirement, one-time social insurance or death with their dependents receiving one-time survivor's allowance during the period from January 1, 2025 to December 31, 2025.
2. The subjects whose monthly income already contributed to social insurance are adjusted according to the provisions of Clause 2, Article 4 of Decree No. 134/2015/ND-CP are voluntary social insurance participants receiving pension, lump-sum allowance upon retirement, one-time social insurance or death with their dependents receiving one-time survivor's allowance during the period from January 1, 2025 to December 31, 2025.
Article 2. Adjustment of monthly salary already contributed to social insurance
1. The monthly salary already contributed to social insurance for the subjects specified in Clause 1, Article 1 of this Circular shall be adjusted according to the following formula:
|
Monthly salary contributed to social insurance after adjustment in each year |
= |
Total monthly salary contributed to social insurance in each year |
x |
Adjustment level of salary already contributed to social insurance in the corresponding year |
In which, the adjustment level of salary already contributed to social insurance in the corresponding year is implemented according to Table 1 below:
Table 1:
|
Year |
Before 1995 |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
|
Adjustment Level |
5,63 |
4,78 |
4,51 |
4,37 |
4,06 |
3,89 |
3,95 |
3,97 |
3,82 |
3,70 |
3,43 |
|
Year |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
|
Adjustment Level |
3,17 |
2,95 |
2,72 |
2,21 |
2,07 |
1,90 |
1,60 |
1,47 |
1,37 |
1,32 |
1,31 |
|
Year |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
|
Adjustment Level |
1,28 |
1,23 |
1,19 |
1,16 |
1,12 |
1,10 |
1,07 |
1,04 |
1,00 |
1,00 |
|
2. For workers who have both periods of contribution to mandatory social insurance under the salary system prescribed by the State and periods of contribution to social insurance under the salary system determined by the employer, the monthly salary contributed to social insurance for workers starting to participate in social insurance under the salary system prescribed by the State from January 1, 2016 onwards and the monthly salary already contributed to social insurance under the salary system determined by the employer shall be adjusted according to the provisions of Clause 1 of this Article.
Article 3. Adjustment of monthly income already contributed to social insurance
1. The monthly income already contributed to social insurance for the subjects specified in Clause 2, Article 1 of this Circular shall be adjusted according to the following formula:
|
Voluntary social insurance monthly income after adjustment in each year |
= |
Total voluntary social insurance monthly income in each year |
x |
Adjustment level of monthly income already contributed to social insurance in the corresponding year |
Table 2:
|
Year |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|
Adjustment Level |
2,21 |
2,07 |
1,90 |
1,60 |
1,47 |
1,37 |
1,32 |
1,31 |
1,28 |
|
Year |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Adjustment Level |
1,23 |
1,19 |
1,16 |
1,12 |
1,10 |
1,07 |
1,04 |
1,00 |
1,00 |
2. For workers who have both periods of contribution to mandatory social insurance and periods of contribution to voluntary social insurance, the monthly income already contributed to voluntary social insurance shall be adjusted according to the provisions of Clause 1 of this Article; the monthly salary already contributed to mandatory social insurance shall be adjusted according to the provisions of Article 10 of Decree No. 115/2015/ND-CP and Article 2 of this Circular. The average monthly salary and monthly income already contributed to 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 Clause 4, Article 11 of Decree No. 115/2015/ND-CP and Clause 4, Article 5 of Decree No. 134/2015/ND-CP.
Article 4. Implementation provisions
1. This Circular takes effect from February 28, 2025; the provisions of this Circular apply from January 1, 2025.
2. Circular No. 20/2023/TT-BLDTBXH dated December 29, 2023 of the Minister of Labor, Invalids and Social Affairs regulating the adjustment level of salary and monthly income already contributed to social insurance ceases to be effective from the date this Circular takes effect.
3. 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./.
DEPUTY MINISTER
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