Circular No. 02/2014/TT-BLDTBXH stipulates the adjustment levels for salaries, wages, and monthly income already paid into social insurance for workers from 2014. This document applies to both those receiving salary benefits determined by employers and those voluntarily participating in social insurance.
Scope of application
Workers currently participating in or having previously participated in social insurance, with a period of social insurance contributions from 2014 to 2014; workers voluntarily participating in social insurance.
Key points
- Workers currently receiving pensions or lump-sum benefits upon retirement, one-time social insurance benefits, or whose dependents receive one-time survivor benefits due to death, with a period of social insurance contributions from 2014 to 2014 will have their salaries and wages adjusted according to the levels specified in Table 1.
- Workers voluntarily participating in social insurance who receive pensions or lump-sum benefits upon retirement, one-time social insurance benefits, or whose dependents receive one-time survivor benefits due to death, with a period of social insurance contributions from 2014 to 2014 will have their income adjusted according to the levels specified in Table 2.
- The monthly salary and wage contributions to social insurance of workers are adjusted according to the formula: Total monthly salary and wage contributions to BHXH x Corresponding adjustment level.
- The monthly income contributions to voluntary social insurance of workers are adjusted according to the formula: Total monthly income contributions to BHXH x Corresponding adjustment level.
- The average monthly salary, wage, and income contributions to social insurance serving as the basis for calculating pensions, lump-sum benefits upon retirement, one-time social insurance benefits, and one-time survivor benefits are defined in Article 31 of Decree No. 152/2006/NĐ-CP and Articles 16 and 17 of Decree No. 190/2007/NĐ-CP.
🌐 Social impact of this document
- Workers benefit from the adjustment of salaries, wages, and monthly income already paid into social insurance.
- Employers may need to carry out procedures related to this adjustment.
- Social Insurance will undertake additional management and adjustment of data regarding salaries, wages, and income of participants.
❓ Frequently asked questions
What adjustment level do workers receive?
The adjustment levels for salaries, wages, and monthly income already paid into social insurance are specified in Table 1 (for workers receiving salary benefits determined by employers) or Table 2 (for voluntary social insurance participants).
How is the adjustment formula for monthly income already paid into social insurance calculated?
Adjusted monthly income contributions to BHXH each year = Total monthly income contributions to BHXH x Corresponding adjustment level.
When does this circular take effect?
This circular takes effect from March 1, 2014; the provisions of this circular apply from January 1, 2014.
What adjustment level do voluntary social insurance participants receive?
The adjustment level for the corresponding year's monthly income contributions to social insurance is implemented according to Table 2.
How is the adjustment formula for monthly salary and wage contributions to social insurance calculated?
Adjusted monthly salary and wage contributions to BHXH each year = Total monthly salary and wage contributions to BHXH x Corresponding adjustment level.
Full text
CIRCULAR
Regulations on the adjustment level of monthly wages, salaries, and income already contributed to social insurancethat has been contributed to social insurance
___________________
Pursuant to Decree No. 83/2008/NĐ-CP dated July 31, 2008 of the Government adjusting wages and salaries already contributed to social insurance for employees implementing wage systems determined by employers (hereinafter referred to as Decree No. 83/2008/NĐ-CP);lClause, the social insurance premium paid for employees under the remuneration 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 contributed to 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 regulating the adjustment level of monthly wages, salaries, and income already contributed to social insurance.
Article 1. Scope of application
1. The subjects regulated by Article 2 of Decree No. 83/2008/NĐ-CP regarding wages and salaries already contributed to social insurance are employees participating in social insurance or preserving time for social insurance participation, having time contributing to social insurance under the wage system determined by employers, receiving pension, one-time allowance upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor's allowance from January 1, 2014 to December 31, 2014.
2. The subjects regulated by Article 2 of Decree No. 134/2008/NĐ-CP regarding monthly income already contributed to social insurance are voluntary social insurance participants receiving pension, one-time allowance upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor's allowance from January 1, 2014 to December 31, 2014.
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:
|
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 |
Adjustment rate of monthly salary and wages already contributed to BHXH of the corresponding year |
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
|
Year |
Before 1995 |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
|
Adjustment Level
|
4,09
|
3,47
|
3,28
|
3,18
|
2,95
|
2,83
|
2,88
|
2,88
|
2,78
|
2,69
|
2,50 |
|
Year
|
2005
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011
|
2012
|
2013
|
2014
|
|
|
Adjustment Level
|
2,31
|
2,15
|
1,98
|
1,61
|
1,51
|
1,38
|
1,16
|
1,07
|
1,00
|
1,00
|
2. For employees who have time contributing to social insurance under both the state-regulated wage system and the employer-determined wage system, the monthly wages and salaries already contributed to social insurance under the employer-determined wage system shall be adjusted according to the provisions of Clause 1 of this Article. The average monthly wage and salary level already contributed to social insurance serving as the basis for calculating pension, one-time 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 certain provisions of the Social Insurance Law on 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 on mandatory social insurance for military personnel, police officers, and civil servants enjoying the same salary as military personnel and police officers, which has been amended and supplemented by Decree No. 153/2013/NĐ-CP dated November 8, 2013 of the Government.
Article 3. Adjustment of monthly income already contributed to social insurance
Table 2:
|
Adjusted monthly income already contributed to voluntary social insurance of each year |
= |
Total monthly income already contributed to social insurance of each year |
x |
Adjustment rate of monthly income already contributed to social insurance of the corresponding year |
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:
Table 2
|
Year
|
2008
|
2009
|
2010
|
2011
|
2012
|
2013
|
2014 |
|
Adjustment Level
|
1,61
|
1,51
|
1,38
|
1,16
|
1,07
|
1,00
|
1,00 |
2. For employees who have time contributing to both mandatory and 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. In cases where there is time contributing to social insurance under the employer-determined wage system, the monthly wages and salaries already contributed to social insurance under the employer-determined wage system shall be adjusted according to the provisions of Clause 1 of Article 2 of this Circular. The average monthly income level already contributed to voluntary social insurance or the average monthly wage and salary level and monthly income already contributed to social insurance serving as the basis for calculating pension, one-time 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 certain provisions of the Social Insurance Law on voluntary social insurance.
Article 4. Implementation provisions
1. This Circular takes effect from March 1, 2014; the provisions of this Circular shall apply from January 1, 2014.
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./.
DEPUTY MINISTER
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