Circular No. 03/2015/TT-BLDTBXH on the adjustment rates for salaries, wages, and monthly incomes already paid social insurance contributions

CIRCULAR

Regulations on the adjustment level of salary, wages, and monthly income already contributed to social insurance already contributed to social insurance

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 Pursuant to Decree No. 83/2008/ND-CP dated July 31, 2008 of the Government adjusting salary and wages already contributed to social insurance for workers implementing the wage system decided by the employer (hereinafter referred to as Decree No. 83/2008/ND-CP);

Pursuant to Decree No. 134/2008/ND-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/ND-CP);

On 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 salary, wages, and monthly income already contributed to social insurance.

Article 1. Scope of application

1. The subjects regulated by the adjustment of salary and wages already contributed to social insurance as stipulated in Article 2 of Decree No. 83/2008/ND-CP are workers participating in social insurance or preserving time for social insurance participation, having time contributing to social insurance under the wage system decided by the employer, receiving pension, lump-sum allowance upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor's allowance, from January 1, 2015 to December 31, 2015.

2. The subjects regulated by the adjustment of monthly income already contributed to social insurance as stipulated in Article 2 of Decree No. 134/2008/ND-CP are voluntary social insurance participants receiving pension, lump-sum allowance upon retirement, one-time social insurance, or deceased with their dependents receiving one-time survivor's allowance, from January 1, 2015 to December 31, 2015.

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 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 contributing to social insurance under both the state-regulated wage system and the wage system decided by the employer, the monthly salary and wages already contributed to social insurance under the wage system decided by the employer shall be adjusted according to the provisions of Clause 1 of this Article. The average monthly salary and wages 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 Article 31 of Decree No. 152/2006/ND-CP dated December 22, 2006 of the Government guiding certain provisions of the Law on Social Insurance regarding mandatory social insurance and Article 34 of Decree No. 68/2007/ND-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain provisions of the Law on Social Insurance regarding 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/ND-CP dated November 8, 2013 of the Government.

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:

Table 2

2. For workers who have time contributing to both mandatory social insurance 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. If there is time contributing to social insurance under the wage system decided by the employer, the monthly salary and wages already contributed to social insurance under the wage system decided by the employer shall be adjusted according to the provisions of Clause 1 of Article 2 of this Circular. The average monthly income already contributed to voluntary social insurance or the average monthly salary and wages 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 Articles 16 and 17 of Decree No. 190/2007/ND-CP dated December 28, 2007 of the Government guiding certain provisions of the Law on Social Insurance regarding voluntary social insurance.

Article 4. Implementation provisions

1. This Circular takes effect from March 9, 2015; the provisions of this Circular shall apply from January 1, 2015.

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./.