Circular No. 06/2021/TT-BLDTBXH amending and supplementing certain articles of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015, issued by the Minister of Labor, Invalids, and Social Affairs, detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance.

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF THE CIRCULAR NO. 59/2015/TT-BLDTBXH DATED DECEMBER 29, 2015 ISSUED BY THE MINISTER OF LABOR, INVALIDS AND SOCIAL AFFAIRS ON DETAILING AND GUIDING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE SOCIAL INSURANCE LAW REGARDING COMPULSORY SOCIAL INSURANCE

Pursuant to Resolution No. 104/2023/QH15 dated November 10, 2023 of the National Assembly on the state budget estimate for 2024;

Pursuant to the Resolutionnumber93/2015/QH13 dated June 22, 2015 of the National Assembly on implementing the policy for one-time social insurance benefits for workers;

căn cứ Nghị địnhnumber2. The subjects specified in points a and c Clause 1 Article 1 of Decree No. 108/2021/NĐ-CP who retired to receive pensions, social insurance benefits, and monthly allowances before January 1, 1995 (including those who had retired to receive disability allowances before January 1, 1995, and were subsequently continued to receive allowances under Decision No. 91/2000/QĐ-TTg dated August 4, 2000 of the Prime Minister on providing allowances to those who have reached retirement age at the time of ceasing to receive monthly disability allowances, and Decision No. 613/QĐ-TTg dated May 6, 2010 of the Prime Minister on providing monthly allowances to those with from 15 to less than 20 years of actual service who have reached the end of their entitlement to disability allowances), after implementing the adjustment according to Clause 1 Article 2 of this Circular, if their pension, social insurance benefit, and monthly allowance is below 2,500,000 VND/month.

Pursuant to the Decree No. 135/2020/NĐ-CP dated November 18, 2020 of the Government on retirement age;

BASED ON Decree No. 14/2017/NĐ-CP dated February 17, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor - Invalids and Social Affairs;

3. Workers without original records showing working time in the state sector before January 1, 1995, as stipulated in point b Clause 3 Article 2 of Decree No. 89/2020/NĐ-CP dated August 4, 2020 of the Government stipulating the functions, tasks, powers, and organizational structure of the Vietnam Social Security.

The Minister of Labor, Invalids and Social Affairs issues this Circular amending and supplementing certain articles of the Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 issued by the Minister of Labor, Invalids and Social Affairs detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding compulsory social insurance.

Article 1. Amending and supplementing certain Articles of Circular No.

1. Supplement at the end ofClause 1 Article 2 as follows:

"Persons working part-time at communes, wards, towns who simultaneously enter into labor contracts as stipulated in points a and b Clause 1 Article 2 of the Social Insurance Law shall participate in compulsory social insurance according to the objects specified in points a and b Clause 1 Article 2 of the Social Insurance Law."

2. AmendPoint b Clause 2 Article 6 as follows:

"b) The month of sick leave is counted from the first day of sick leave in that month to the last day before the next month. In case there are partial days not constituting a full month, the benefit for sick leave of those partial days is calculated according to the following formula but shall not exceed the monthly sickness allowance:

Where:

- Percentage of sick leave benefit as prescribed in point a of this clause.

- Number of sick leave days including public holidays, Tet holidays, weekly rest days.

Example 9: Ms. N participates in compulsory social insurance and had to take sick leave due to a disease listed in the long-term treatment category from May 29, 2021 to August 25, 2021. Assuming her monthly salary for social insurance in April 2021 was 8,000,000 VND, the entire period of sick leave was calculated at 75%.

- Ms. N's number of months of sick leave is 2 months (from May 29 to July 28, 2021).

- The partial days not constituting a full month of Ms. N is 28 days (from July 29 to August 25, 2021).

- Ms. N's monthly sick leave benefit is: 8,000,000 VND x 75% = 6,000,000 VND.

- Ms. N's sick leave benefit for the partial days not constituting a full month (28 days) is calculated as follows:

Since the calculated sick leave benefit for the partial days not constituting a full month (28 days) is 7,000,000 VND, which is higher than the monthly sick leave benefit (6,000,000 VND), Ms. N's sick leave benefit for the partial days not constituting a full month is equal to the monthly benefit of 6,000,000 VND.

Therefore, Ms. N's sick leave benefit due to a disease listed in the long-term treatment category from May 29, 2021 to August 25, 2021 is: 6,000,000 VND x 2 months + 6,000,000 VND = 18,000,000 VND.”

3. Supplement at the end ofClause 3 Article 6 as follows:

"Workers subject to compulsory social insurance contributions into the sickness and maternity fund who suffer from illness or accidents (excluding work-related accidents) or must take leave to care for children under 7 years old who are ill for 14 working days or more in a month (including cases of leave without pay) shall have their sickness benefit calculated based on the salary for social insurance contributions of the month immediately preceding the leave. If the worker continues to be ill and takes leave in subsequent months, the sickness benefit shall be calculated based on the salary for social insurance contributions of the month immediately preceding the leave."

4. Supplement Clause 1a afterClause 1 Article 7 as follows:

"1a. The maximum time allowed for recuperation and health recovery in one year shall be implemented according to Clause 2 Article 29 of the Social Insurance Law. The determination of the maximum time allowed to enjoy recuperation and health recovery benefits in one year shall be based on the last sick leave period before the recuperation and health recovery leave (illnesses listed in the long-term treatment category, illnesses requiring surgery, or other illnesses)."

5. Supplement point c and point d toClause 2 Article 9 as follows:

"c) In cases where the mother participates in social insurance but does not meet the conditions for maternity benefits when giving birth, but the father meets the conditions stipulated in point a of this clause, the father shall be entitled to a one-time benefit upon the birth of the child according to Article 38 of the Social Insurance Law.

d) The determination of the 12-month period prior to childbirth for male workers, husbands of women who are surrogates, and men who are entitled to a one-time benefit upon their wife's childbirth shall be carried out according to the provisions of Clause 1 of this Article."

6. Amend the first paragraphClause 3 Article 10 as follows:

"3. In cases where female workers are pregnant with twins or more and if any of the babies die or are stillborn, the period of entitlement to maternity benefits and one-time benefits upon childbirth shall be calculated based on the number of live births, including stillborn babies."stillborn.”

7. Supplement Clause 4 and Clause 5 toArticle 10 as follows:

"4. Male workers who are contributing to compulsory social insurance and the sickness and maternity fund can take leave to enjoy maternity benefits as stipulated in Clause 2 Article 34 of the Social Insurance Law when their wives give birth. If they take multiple leaves, the start date of the final leave must still fall within the first 30 days after the wife's childbirth, and the total duration of leave cannot exceed the prescribed limit."

5. When calculating the period for maternity leave benefits as stipulated in Article 32, Article 33, Clause 2 Article 34, and Article 37 of the Social Insurance Law for cases where employees are on annual leave, personal leave, or unpaid leave as prescribed by labor laws, the overlapping time with annual leave, personal leave, or unpaid leave shall not be counted towards the benefit period; the time off work outside of annual leave, personal leave, or unpaid leave shall be counted towards the maternity leave benefits as stipulated in Article 32, Article 33, Clause 2 Article 34, and Article 37 of the Social Insurance Law.

8. Add to the end ofClause 1 Article 13

"The thirty-day period of work as stipulated in Clause 1 Article 41 of the Social Insurance Law refers to the thirty-day period of work starting from the day when the employee's health has not yet recovered after the expiration of the maternity leave period."

Female workers who return to work before the end of the maternity leave period as stipulated in Article 40 of the Social Insurance Law shall not be entitled to recuperation and health recovery benefits after the maternity leave period.

9. Add Clause 3 and Clause 4 toArticle 13

"3. For female workers who, within one year, have taken leave to recuperate and recover their health after the maternity leave period as stipulated in Article 33 of the Social Insurance Law, and also taken leave to recuperate and recover their health after the maternity leave period as stipulated in Clause 1 or Clause 3 Article 34 of the Social Insurance Law, the leave period for recuperation and recovery of health in each case shall not exceed the maximum period specified in Clause 2 Article 41 of the Social Insurance Law.

4. In cases where employees do not take leave, they shall not be entitled to recuperation and health recovery benefits."

10. AmendArticle 14

"Article 14. Documents and procedures for claiming maternity leave benefits

1. The documents and procedures for claiming maternity leave benefits and recuperation and health recovery after maternity leave shall be carried out in accordance with the provisions of Article 101, Article 102, and Article 103 of the Social Insurance Law and Article 5 of Decree No. 115/2015/NĐ-CP.

2. Employees are responsible for submitting the required documents to the employer within forty-five days from the date of returning to work.

In cases where employees terminate their employment contracts, employment agreements, or cease working before the childbirth date, adoption date, or foster care date, they must submit the documents and present their social insurance number to the social insurance agency."

11. AmendedClause 2 Article 15

"2. The determination of the period of work in heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous jobs, and work in areas with particularly difficult economic and social conditions includes the period of work in places with regional allowances of 0.7 or higher before January 1, 2021, to serve as the basis for examining the conditions for retirement benefits shall be implemented as follows:

a)For employees currently engaged in heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous jobs according to the list issued by the Ministry of Labor, Invalids, and Social Affairs or working in areas with particularly difficult economic and social conditions including the period of work in places with regional allowances of 0.7 or higher before January 1, 2021:

a1) The period during which employees must stop working to treat and recover their work capacity due to workplace accidents or occupational diseases (paid full salary and social insurance contributions by the employer where the accident or disease occurred) shall be counted.

a2) The period during which employees are assigned to work, study, or cooperate in labor without engaging in heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous jobs according to the list issued by the Ministry of Labor, Invalids, and Social Affairs or working in areas with particularly difficult economic and social conditions including the period of work in places with regional allowances of 0.7 or higher before January 1, 2021 shall not be counted.

a3) The period during which employees make a one-time payment to cover the shortfall in the pension and death benefit funddevelopmentto receive pension shall not be counted.

b)When determining the period of work in places with regional allowances of 0.7 or higher for the period before January 1, 1995, to serve as the basis for examining the conditions for retirement benefits, it shall be based on the provisions of Circular Joint No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 5, 2005, of the Joint Ministries of Home Affairs, Labor, Invalids, and Social Affairs, Finance, and Ethnic Minorities Commission (hereinafter referred to as Circular Jointnumber11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT). For areas not covered by Circular Joint No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT or where the regional allowance rate is lower than 0.7 but the employees actually worked in places with regional allowances of 0.7 or higher according to previous regulations on regional allowances, the provisions of those regulations shall be used to determine the period of work in places with regional allowances of 0.7 or higher as the basis for examining the conditions for retirement benefits.

For employees who worked in Battlefields B, C before April 30, 1975, and Battlefield K before August 31, 1989, this period shall be counted as the period of work in places with regional allowances of 0.7 as the basis for examining the conditions for retirement benefits."

12. Add point c toClause 3 Article 15

"c) Female workers who are village-level cadres, civil servants, or non-professional staff at commune, ward, or town levels with a total of fifteen to less than twenty years of compulsory social insurance contributions before January 1, 2016, and who have retired and preserved their social insurance contribution period; from January 1, 2016 onwards, if they wish and meet the age requirement for pension, they may be granted pension benefits under Clause 3 Article 54 of the Social Insurance Law amended and supplemented by point a Clause 1 Article 219 of the Labor Code 2019."upon retirement shall be entitled to receive pension benefits in accordance with Clause 3, Article 54 of the Social Insurance Law which has been amended and supplemented by Point a, Clause 1, Article 219 of the Labor Code 2019. 

In the case of continuing to contribute to voluntary social insurance, the retirement benefit regime shall be implemented in accordance with Clause 4, Article 4 of Circular No. 01/2016/TT-BLDTBXH dated February 18, 2016, issued by the Ministry of Labor, Invalids, and Social Affairs.

In the case of continuing to contribute to mandatory social insurance (no longer falling within the category of commune-level civil servants or non-professional staff at communes, wards, or towns), the settlement of the retirement benefit regime shall be carried out in accordance with Clause 1, Clause 4, Article 54, and Article 55 of the Social Insurance Law amended and supplemented atPoint a and Point b, Clause 1, Article 219 of the Labor Code 2019.”

13. Supplement Clause 5 toArticle 15 as follows:

"5. For workers specified in Point d and Point e, Clause 1 of the Social Insurance Law who have been deprived of military rank or police title, the conditions for receiving pension shall be implemented in accordance with Clause 1, Article 54 and Clause 1, Article 55 of the Social Insurance Law amended and supplemented at

14. AmendPoint a and Point b, Clause 1, Article 219 of the Labor Code 2019 and the guidance provided in this Circular."

"Article 16. Conditions for receiving pension when work capacity is reduced"

1. From January 1, 2021, the conditions for receiving pension when work capacity is reduced for workers shall be implemented in accordance with Article 55 of the Social Insurance Law amended and supplemented at

2. Point b, Clause 1, Article 219 of the Labor Code 2019.payThe determination of the age mark to calculate the number of years retiring before the statutory retirement age as the basis for reducing the pension rate

15. AmendClause 3, Article 56 of the Social Insurance Law shall be implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP dated November 18, 2020 of the Government on retirement age (hereinafter referred to as Decree No. 135/2020/NĐ-CP), wherein the age mark is determined based on the retirement age stipulated in Clause 2, Article 4 and Clause 2, Article 5 of Decree No. 135/2020/NĐ-CP according to the time of early retirement of the worker.

"1. The monthly pension of workers meeting the conditions stipulated in Article 16 of this Circular shall be calculated as prescribed in Clause 1 and Clause 2, Article 7 of Decree No. 115/2015/NĐ-CP, then for each year retiring earlier than the statutory retirement age, the pension rate will be reduced by 2%.

Example 24: Ms.Aaged 53, working under normal conditions, with a reduced work capacity of 61%, having contributed to social insurance for 26 years and 4 months, retired to receive pension from June 1, 2016. The pension rate for Ms. A is calculated as follows:

- The first 15 years are calculated at 45%;

- From the 16th to the 26th year, which is 11 years, additional calculation: 11 x 3% = 33%;

- 4 months are calculated as half a year, additional calculation: 0.5x3% = 1,5%

- The total of the above rates is: 45% + 33% + 1.5% = 79.5% (only counted up to a maximum of 75%);

- Ms. A retired two years earlier than the statutory age of 55, so the pension rate is reduced: 2 x 2% = 4%;

Therefore, the monthly pension rate for Ms. A is 75% - 4% = 71%. Additionally, since Ms. A has a higher period of social insurance contributions than the corresponding 75% (higher by 25 years), she also receives a one-time allowance upon retirement: 1.5 years x 0.5 month average monthly salary contribution to social insurance.

a)If the period of early retirement is less than six months, the percentage of the pension rate is not reduced; if it is six months or more, the reduction rate is 1%.

b)The age mark to calculate the number of years retiring before the statutory retirement age as the basis for reducing the pension rate is implemented in accordance with Clause 3, Article 7 of Decree No. 115/2015/NĐ-CP.

From January 1, 2021 onwards, the age mark to calculate the number of years retiring before the statutory retirement age as the basis for reducing the pension rateis implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP.Example 25: Ms. K worked under normal conditions, with a reduced work capacity of 61%, retired to receive pension in April 2021 at the age of 50 years and 5 months, having contributed to social insurance for 28 years, her pension rate is calculated as follows:

From the 16th to the 28th year, which is 13 years, additional calculation: 13 x 2% = 26%;is implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP.The total of the two rates above is: 45% + 26% = 71%;

- The first 15 years are calculated at 45%;

- At the time of retirement, Ms. K was 50 years and 5 months old (the period of early retirement from 55 years and 3 months is 4 years and 11 months) so the reduction rate due to early retirement is 9% (4 x 2% + 1% = 9%);

- Therefore, the monthly pension rate for Ms. K is 71% - 9% = 62%.

- Example 26: Mr. Q was born on January 14, 1967, retired to receive pension from November 1, 2021, with 34 years of social insurance contributions, including 15 years in particularly heavy, toxic, dangerous jobs; with a reduced work capacity of 61%. His pension rate is calculated as follows:

The first 19 years are calculated at 45%;is implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP.From the 20th to the 34th year, which is 15 years, additional calculation: 15 x 2% = 30%;

The total of the two rates above is: 45% + 30% = 75%;is implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP.At the time of retirement, Mr. Q was 54 years, 9 months, and 17 days old, the period of early retirement (55 years and 3 months) was less than six months, so the percentage of the pension rate is not reduced;is implemented in accordance with Clause 3, Article 7 of Decree No. 135/2020/NĐ-CP.Therefore, the monthly pension rate for Mr. Q is 75%.”

- 16. Supplement Clause 3 and Clause 4 to

- Article 17 as follows:

- “3. Non-professional staff at communes, wards, or towns who have contributed to mandatory social insurance for 20 years or more without being classified as non-professional staff at communes, wards, or towns, when retiring, if their pension is lower than the minimum wage at the time of receiving pension, they shall be entitled to a monthly pension equal to the minimum wage.

- The determination of the number of years of social insurance contributions corresponding to a pension rate of 45% shall be based on the date of commencement of the monthly pension of the worker.”

17. Amend

Clause 5, Article 18 as follows:“5. The time of receiving pension for cases where there is no original file as stipulated in Point b, Clause 2, Article 3 of Decree No. 89/2020/NĐ-CP dated August 4, 2020 of the Government on the functions, tasks, powers, and organizational structure of the Vietnam Social Security shall be the date recorded in the resolution of the Vietnam Social Security.”

18. Amend the last paragraph

4. Clause 1, Article 20 as follows:

17. Amend Clause 5, Article 18 as follows:

“5. The time of receiving pension for cases without original files as stipulated in Point b, Clause 2, Article 3 of Decree No. 89/2020/NĐ-CP dated August 4, 2020 of the Government on the functions, tasks, powers, and organizational structure of the Vietnam Social Security shall be the date recorded in the resolution document of the Vietnam Social Security.” 

18. Amend the last paragraph of Clause 1, Article 20 as follows:

"Monthly social insurance salary for calculating social insurance contributions is the adjusted salary in accordance with Clause 1 of Article 63 of the Social Insurance Law."

19. Add Clause 3a as follows to Clause 3 of Article 20:

“3a. When calculating the average monthly social insurance salary for retirement pension or one-time benefit, if there is a period of social insurance contributions before October 1, 2004, under the state-regulated salary system, then the monthly social insurance salary during this period shall be converted according to the salary system at the time of enjoying the retirement or death benefits. Specifically, for workers who have worked in enterprises contributing to social insurance under the state-regulated salary system and enjoy social insurance benefits from January 1, 2016 onwards, the monthly social insurance salary before October 1, 2004 shall be converted according to the salary regulations stipulated in Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government.”

20. Amend Clause 4 of Article 20 as follows:

"4. The retirement pension of workers subject to the state-regulated salary system who have contributed to social insurance, including seniority allowances, and then transferred to jobs with or without seniority allowances before retiring, shall be implemented in accordance with Clause 6 of Article 9 of Decree No. 115/2015/NĐ-CP and specifically guided as follows:

a) In cases where the monthly social insurance salary for all the final years serving as the basis for calculating the retirement pension does not include seniority allowances, the average monthly social insurance salary of the final years before retirement shall be taken, plus the highest seniority allowance (if already received) calculated based on the time of social insurance contributions including seniority allowances, converted according to the salary system at the time of enjoying the retirement benefits to serve as the basis for calculating the retirement pension.

b)In cases where the monthly social insurance salary for all the final years serving as the basis for calculating the retirement pension includes seniority allowances, the average monthly social insurance salary for calculating the retirement pension shall be carried out in accordance with Clause 1 of Article 9 of Decree No. 115/2015/NĐ-CP and Clause 1 of this Article.

c)In cases where the monthly social insurance salary for the final years serving as the basis for calculating the retirement pension includes both periods with seniority allowances and periods without seniority allowances, it shall be calculated in accordance with point b of this clause. If during the process of social insurance contributions, there is a continuous period including seniority allowances higher than the monthly social insurance salary of the final years, the monthly social insurance salary including seniority allowances corresponding to the number of years specified in Clause 1 of this Article (converted according to the salary system at the time of enjoying the retirement benefits) shall be taken to calculate the average monthly social insurance salary.ể for

calculating the retirement pension, just hasÔbeen"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:a Senior Lecturer, started working before 1995, had periods working with seniority allowances and periods without seniority allowances. He retired and began receiving retirement benefits from April 1, 2021, with a total of 36 years and 6 months of social insurance contributions, including 32 years counted as seniority. His social insurance salary over some of the final years before retirement was as follows:Ôbeen"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:From April 2011 to August 2011 = 5 months, salary coefficient was 6.2, no seniority allowance;"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:From September 2011 to March 2012 = 7 months, salary coefficient was 6.2, seniority allowance was 26%;

- From April 2012 to March 2013 = 12 months, salary coefficient was 6.2, seniority allowance was 27%;

- From April 2013 to March 2014 = 12 months, salary coefficient was 6.2, seniority allowance was 28%;

- From April 2014 to March 2015 = 12 months, salary coefficient was 6.56, seniority allowance was 29%;

- From April 2015 to March 2016 = 12 months, salary coefficient was 6.56, seniority allowance was 30%;

- From April 2016 to March 2019 = 36 months, salary coefficient was 6.92, no seniority allowance;

- From April 2019 to March 2020 = 12 months, salary coefficient was 7.28, seniority allowance was 31%;

- From April 2020 to March 2021 = 12 months, salary coefficient was 7.28, seniority allowance was 32%;

- In the case of Mr.

- P, the retirement pension calculated based on the average monthly social insurance salary of the last five years before retirement (from April 2016 to March 2021) is lower than the retirement pension calculated based on the average monthly social insurance salary of the five consecutive years with seniority allowances (from April 2011 to March 2016). Therefore, the average monthly salary for calculating the retirement pension of Mr.

P is calculated based on the average monthly social insurance salary of the five years from April 2011 to March 2016.”"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:21. Add Clause 6 as follows toArticle 20:“6. For workers who have worked before January 1, 1995, which is considered as the time of social insurance contributions but during that time they did not receive salaries (paid in work points or food rations such as kindergarten teachers, commune cooperative leaders, etc.), only the time of social insurance contributions shall be counted for calculating the benefits (the ratio of the retirement pension, etc.); the average monthly social insurance salary for calculating the retirement pension or social insurance benefits shall not include the time considered as the time of social insurance contributions but without receiving salaries.”

22. Add after the first paragraphClause 2 of Article 21 as follows:

“In cases where the period of social insurance contributions includes partial months, it shall be implemented in accordance with Clause 4 of Article 19 of this Circular.”

23. Add at the end ofClause 1 of Article 25 as follows:

“The age assessment date for dependents of workers in accordance with Clause 2 of Article 67 of the Social Insurance Law is the last day of the month in which the worker died.”

23. Add at the end of Clause 1, Article 25 as follows:

“The time for considering age for dependents of workers as provided for in Clause 2, Article 67 of the Social Insurance Law is the last day of the month in which the worker dies.”

When resolving the survivor benefits system, if the file of the worker's dependents does not specify the date and month of birth, the date 01st January of the year of birth shall be taken as the basis for calculating age to resolve the survivor benefits system.

The determination of the income level of the worker's dependents to serve as the basis for resolving monthly survivor allowances as stipulated in Clause 3, Article 67 of the Social Insurance Law shall be determined in the month the worker dies. Dependents who have been resolved to enjoy monthly survivor allowances according to the regulations and subsequently have higher income than the minimum wage shall still enjoy monthly survivor allowances.

24. Supplement Article 27a as follows:Article 27 as follows:

"Article 27a. Selection of one-time survivor allowance

1. When determining the age of children as the basis for resolving survivor benefits in cases where dependents are entitled to monthly survivor allowances but wish to receive one-time survivor allowances, children under six years old will be counted up to the end of the month immediately preceding the month of their sixth birthday.

2. In cases where dependents have already received one-time survivor allowances or monthly survivor allowances according to the provisions of the law, they shall not return the received one-time survivor allowances or monthly survivor allowances to reapply for monthly survivor allowances or one-time survivor allowances."

25. Supplement Article 27b as follows:Article 27 as follows:

"Article 27b. Survivor benefits for those participating in social insurance or suspending social insurance contributions while receiving monthly disability benefits.

Workers participating in social insurance or suspending social insurance contributions while receiving monthly disability benefits, when they die, their dependents may choose to resolve survivor benefits at a higher benefit level based on the category of the deceased worker who was receiving monthly disability benefits or the category of workers participating in social insurance or suspending social insurance contributions."

26. AmendClause 2 and Clause 3 of Article 30 as follows:

"2. From January 1, 2018 to December 31, 2020, the monthly salary for social insurance contributions is the salary and salary supplements as stipulated in Clause 1 of this Article and other additional amounts as stipulated in Point a, Clause 3, Article 4 of Circular No. 47/2015/TT-BLDTBXH.

From January 1, 2021 onwards, the monthly salary for social insurance contributions is the salary, salary supplements, and other additional amounts as stipulated in Point a, Subpoint b1 of Point b and Subpoint c1 of Point c, Clause 5 of Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 issued by the Ministry of Labor, Invalids and Social Affairs detailing and guiding the implementation of certain articles of the Labor Code regarding the content of labor contracts, collective bargaining councils, and jobs and occupations that adversely affect reproductive functions and child-rearing (hereinafter referred to as Circular No. 10/2020/TT-BLDTBXH).

3. The mandatory monthly salary for social insurance contributions does not include other benefits and welfare such as bonuses as stipulated in Article 104 of the Labor Code, bonus for initiatives; meal allowance during work hours; allowances for transportation, telephone, travel, housing, childcare, and other support for employees when their relatives die, when employees' relatives get married, on the employee's birthday, and assistance for employees facing difficulties due to workplace accidents and occupational diseases, and other allowances and benefits listed separately in the labor contract as stipulated in Subpoint c2 of Point c, Clause 5 of Article 3 of Circular No. 10/2020/TT-BLDTBXH."

27. Supplement toPoint a, Clause 2 of Article 31 as follows:

"For workers who worked in Zone B battlefields and whose locations are also defined with regional allowances in Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT, the regional allowance shall be calculated at a higher rate."

28. Supplement Point c toClause 2 of Article 35 as follows:

"c) For workers before going abroad for labor cooperation who were receiving salaries prescribed by the State and whose final years for calculating the average monthly salary for social insurance contributions include time working abroad, the monthly salary for social insurance contributions during the period working abroad shall be taken from the salary at the time before going abroad as the basis for calculating pension and social insurance benefits.

For those who are social workers and whose time spent on labor cooperation is counted towards retirement and survivor benefits as stipulated in Clause 5, Article 23 of Decree No. 115/2015/NĐ-CP, the monthly salary for social insurance contributions during the period of labor cooperation shall be calculated as twice the minimum wage at the time of enjoying social insurance benefits."

29. Supplement Clause 3 toArticle 38 as follows:

"3. For workers who have a decision to stop work pending resolution of retirement or monthly allowances and whose service time prior to January 1, 1995 is counted for those awaiting pension and prior to January 1, 1998 for those awaiting monthly allowances to calculate social insurance benefits, the ratio of pension or monthly allowance shall still be calculated according to the policy at the time the worker stopped work pending resolution."

Article 2. Effective Date

1. This Circular takes effect from September 1, 2021.

2. RepealClause 1 of Article 15; Clauses 1 and 2 of Article 18 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 issued by the Minister of Labor, Invalids and Social Affairs detailing and guiding the implementation of certain articles of the Social Insurance Law concerning mandatory social insurance.

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./.