Circular No. 02/2011/TT-BLDTBXH on the adjustment rate for salaries, wages, and monthly income already paid for social insurance

CIRCULAR

Regulations on the adjustment level of salaries, wages, and monthly income already paid for social insurance

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Pursuant to Decree No. 83/2008/NĐ-CP dated July 31, 2008 of the Government adjusting salaries and wages already paid for social insurance for workers implementing salary systems determined by employers (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 for social insurance for workers participating in voluntary social insurance (hereinafter referred to as Decree No. 134/2008/NĐ-CP).

After reaching consensus with the Ministry of Finance, the Ministry of Labor - Invalids and Social Affairs sets the adjustment levels for salaries and wages already paid for social insurance for workers implementing salary systems determined by employers and the adjustment levels for monthly income already paid for social insurance for workers participating in voluntary social insurance as follows:

Article 1. Scope of application

1. The subjects subject to adjustment of salaries and wages already paid for social insurance as stipulated in Article 2 of Decree No. 83/2008/NĐ-CP are workers who are participating in social insurance or preserving their time of participation in social insurance, having time of paying social insurance under the salary system determined by employers, receiving retirement pensions, one-time allowances upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor benefits, from January 1, 2011 to December 31, 2011.

2. The subjects subject to adjustment of monthly income already paid for social insurance as stipulated in Article 2 of Decree No. 134/2008/NĐ-CP are workers participating in voluntary social insurance receiving retirement pensions, one-time allowances upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor benefits, from January 1, 2011 to December 31, 2011.

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

1. Monthly wages and salaries 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:

In which, the adjustment rate of monthly salary and wages already contributed to social insurance of the corresponding year shall be implemented according to Table 1 below:

Table 1

2. For workers who have time of paying social insurance under both the state-regulated salary system and the salary system determined by employers, the monthly salaries and wages already paid for social insurance under the salary system determined by employers shall be adjusted according to the provisions of Clause 1 of this Article. The average monthly salary and wage level already paid for social insurance serving as the basis for calculating retirement pensions, one-time allowances upon retirement, one-time social insurance, and one-time survivor benefits 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 certain provisions 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 certain provisions of the Social Insurance Law regarding mandatory social insurance for military personnel, public security officers, and civil servants enjoying the same salary as military personnel and public security officers.

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

Table 2:

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

2. For workers who have time of paying both mandatory social insurance and voluntary social insurance, the monthly income already paid for voluntary social insurance shall be adjusted according to the provisions of Clause 1 of this Article. In cases where there is time of paying social insurance under the salary system determined by employers, the monthly salaries and wages already paid for social insurance under the salary system determined by employers shall be adjusted according to the provisions of Clause 1 of Article 2 of this Circular. The average monthly income already paid for voluntary social insurance or the average monthly salary and wage and monthly income already paid for social insurance serving as the basis for calculating retirement pensions, one-time allowances upon retirement, one-time social insurance, and one-time survivor benefits 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 certain provisions of the Social Insurance Law regarding voluntary social insurance.

Article 4. Implementation provisions

1. This Circular takes effect 45 days from the date of signature; the provisions of this Circular apply from January 1, 2011.

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./.