Circular No. 06/TT-LDTBXH guiding the implementation of certain provisions of the Social Insurance Charter issued together with Decree No. 12/CP dated January 26, 1995 of the Government.

CIRCULAR

OF THE MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS

Guidelines for Implementing Certain Provisions to Carry Out the Social Insurance Charter issued together with Decree No. 12/CP dated January 26, 1995 of the Government

Pursuant to Decree No. 12/CP dated January 26, 1995 of the Government issuing the Social Insurance Charter; after reaching consensus with the Ministry of Health, the Ministry of Finance, and the Vietnam General Confederation of Labor, the Ministry of Labor - Invalids and Social Affairs guides certain provisions of the Social Insurance Charter as follows:

Subjects specified in Article 3 of the Social Insurance Charter who enter into seasonal or specific work contracts with a duration of less than three months are not subject to mandatory application of the Social Insurance Charter.

 

A. APPLICABLE OBJECTS

1. Persons entitled to sickness benefits or childcare benefits as stipulated in Articles 6 and 8 are those currently working at agencies, units, enterprises (including cases of temporary cessation of work with continued salary payment) and have contributed to social insurance.

 

B. SOCIAL INSURANCE BENEFITS

 

I. SICKNESS ALLOWANCE

2. The period for calculating entitlement to sickness benefits as provided in Article 7 is the total time worked with social insurance contributions prior to taking sick leave. In cases where social insurance contributions are intermittent, they are accumulated.

3. Workers eligible for the period of sickness benefit according to Clause 2, Article 7 are as follows:

- For workers engaged in occupations or jobs that are heavy, hazardous, and require continuous work, and who contribute to social insurance based on the wage levels of such occupations or jobs;

- For workers employed in areas with regional allowances at a rate of 0.7 or higher, the period of contribution must be counted including the regional allowance rate of 0.7 or higher.

4. The periods of sick leave specified in Article 7 at 30 days, 40 days, 50 days, and 60 days are calculated based on working days (excluding Sundays and holidays as prescribed in Decree No. 195/CP dated December 31, 1994 of the Government).

A person on sick leave for 7 days, including 1 Sunday and 1 public holiday, will have their sick leave period for benefit calculation as 5 days.

Example:

5. Regarding the care leave for sick children as stipulated in Article 8, if only the father participates in social insurance and directly cares for the child, he is also entitled to take care leave with benefits.

6. The period of leave for implementing family planning measures as stipulated in Clause 4, Article 8 is as follows:

Female employees undergoing abortion are entitled to 20 days of paid leave if the pregnancy is less than 3 months; 30 days if the pregnancy is 3 months or more;

Male employees undergoing vasectomy and female employees undergoing tubal ligation are entitled to 15 days of paid leave;

Female employees undergoing intrauterine device insertion or menstrual regulation are entitled to 7 days of paid leave.

The wage used as the basis for social insurance contributions in the month before taking sick leave

Benefit

Female workers giving birth for the first time to one child, or for the second time to one child;

 

II. MATERNITY ALLOWANCE

Female workers giving birth for the first time to one child, or for the second time to two or more children;

Female workers giving birth for the first time to two or more children;

Female workers who already have children from previous relationships, then marry again, are entitled to maternity benefits when giving birth to the first child with the new spouse;

Female workers without children from previous relationships, if marrying someone with children from previous relationships, are entitled to maternity benefits when giving birth to the first child with the new spouse;

Female workers without a spouse but having a child are entitled to maternity benefits when giving birth to the first child;

In cases where the first or second birth falls under the above categories and the child dies, subsequent births are entitled to maternity benefits as stipulated above.

2. The subjects entitled to a four-month, five-month, or six-month maternity leave as stipulated in Clause 1, Article 12 are as follows:

Four months for those working under normal conditions;

Five months for those continuously working in heavy, hazardous jobs under a three-shift system in areas with regional allowances at rates of 0.5 and 0.7, and contributing to social insurance at the corresponding wage levels;

Six months for those continuously working in particularly hazardous jobs or in areas with regional allowances at a rate of 1, and contributing to social insurance at the corresponding wage levels.

3. The period of leave after childbirth if the child dies as stipulated in Clause 2, Article 12 is calculated as follows:

Thirty days equal one month,

Seventy-five days equal two and a half months,

Fifteen days equal half a month.

4. If female workers wish to return to work before the end of the maternity leave period as stipulated in Clause 4, Article 12, but the employer cannot provide a job, they continue to rest until the end of the stipulated period.

5. The period of leave for caring for adopted children as stipulated in Article 13 applies to workers adopting one adopted child.

6. The amount of maternity benefit as stipulated in Article 14 is calculated as follows:

Maternity leave benefit

The wage used as the basis for social insurance contributions in the month before taking leave

a)

b)

Medical expenses include examination fees, treatment fees, hospitalization fees, and dietary supplements (if applicable);

 

III. ACCIDENT AND OCCUPATIONAL DISEASE ALLOWANCE
OCCUPATIONAL DISEASES

Wages during the treatment period are calculated based on the wage level used for social insurance contributions in the month before the workplace accident occurred.

2. Work injury benefits as stipulated in Articles 17 and 22 are calculated based on the current minimum wage of 120,000 VND as prescribed in Decree No. 25/CP dated May 23, 1993 of the Government.

3. In cases where workers injured in workplace accidents are entitled to health insurance benefits as stipulated in Article 18, these are individuals who have left the payroll or terminated their labor contracts (no longer working at agencies, units, or enterprises).

2. Workers' compensation for work-related accidents as stipulated in Article 17 and Article 22 shall be calculated based on the current minimum wage rate of 120,000 VND as prescribed in Decree No. 25/CP dated May 23, 1993 of the Government.

3. In cases where the person injured in a work-related accident who is entitled to health insurance under Article 18 has ceased working outside the payroll or terminated their labor contract (no longer working at the agency, unit, or enterprise).

4. The provision on the supply of assistive devices for the daily living of persons injured in workplace accidents under Article 20 is as follows:

a. Supply standards:

Persons who have lost a leg shall be supplied with a prosthetic limb, with a usage period of three years, and annually supplied with two wool stump covers, one pair of shoes, and one pair of socks. In cases where the prosthetic limb cannot be used, they shall be supplied with one pair of wooden crutches, with a usage period of two years.

PERSONS WHO HAVE LOST AN ARM ARE ENTITLED TO A PROSTHETIC ARM, WITH A USAGE PERIOD OF 5 YEARS AND ANNUALLY RECEIVE 2 SOCKS MADE OF FIBER, AND 1 PAIR OF SOCKS.

Persons who have lost an eye shall be supplied with an artificial eye, with a usage period of three years;

Persons who have lost teeth shall be supplied with false teeth, with a usage period of three years. - Persons who are completely paralyzed, or paralyzed on one side of the body, or both legs shall be supplied once with a wheelchair or walker, and annually supplied with one set of inner tubes and tires, one seat cushion; replacement parts will be provided when damaged.

Persons who are deaf in both ears shall be supplied once with a hearing aid.

In cases where the supplied equipment is damaged before the specified period due to the user's fault, they must bear the cost of repair themselves; if the equipment supplied by the social insurance agency does not meet quality requirements, the social insurance agency must repair or replace it with another piece of equipment for the person receiving it.

b. Responsibilities of the social insurance agency regarding the supply:

Provide an introduction letter for persons injured in workplace accidents who are eligible for supply to obtain appropriate equipment according to their functional impairment;

Pay for the purchase of supplied equipment; travel expenses for obtaining or receiving the supplied equipment.

5. Provisions for persons injured in workplace accidents, when meeting the conditions for retirement benefits under Article 23 are specified as follows:

Persons reaching retirement age but not having sufficient time to enjoy pension benefits shall be granted a one-time allowance as stipulated in Article 28;

Persons meeting the conditions for monthly pension benefits shall simultaneously enjoy monthly work injury allowances and monthly pension benefits.

6. The beneficiaries of occupational disease benefits under Article 24 are those suffering from occupational diseases listed in this Circular.

 

IV. RETIREMENT REGIME

1. The period of social insurance contributions for retirement as stipulated in Articles 25 and 26 is the continuous working period and social insurance contributions corresponding to that period; if the working period and social insurance contributions are intermittent, they can be accumulated.

2. The working period in the cases specified in Clause 2 of Article 25 for reducing retirement age is calculated as follows:

a. Regularly working for at least 15 years in heavy, hazardous jobs or positions and making social insurance contributions based on the salary levels of those jobs or positions, if intermittent, the periods can be accumulated;

b. Regularly working for at least 15 years in areas with regional coefficients of 0.7 or higher and making social insurance contributions based on salaries including regional coefficients, if intermittent, the periods can be accumulated;

c. The working period of at least 10 years in the South, Laos before April 30, 1975, and Cambodia before August 31, 1989, applicable to state employees, civil servants, and military personnel transferred to other sectors, is specified as follows:

Having worked for at least 10 years in one battlefield;

Having worked in two battlefields totaling at least 10 years;

Having worked in three battlefields totaling at least 10 years.

Persons meeting two or three of the above points a, b, and c shall only calculate the most beneficial case to implement the reduction in retirement age under Clause 2 of Article 25.

3. The monthly pension level under Clause 1 of Article 27 is specified as follows: a. Persons with at least 15 years of social insurance contributions shall be calculated at 45% of the average monthly salary for social insurance contributions, with an additional 2% for each subsequent year (12 months) of contributions, up to a maximum of 75% of the average monthly salary for social insurance contributions.

Example 1:

Persons retiring with 20 years of social insurance contributions:

The first 15 years calculated at 45%

From the 16th to the 20th year: 5 years, calculated at an additional 10%.

The ratio for calculating the monthly pension is 45% + 10% = 55%.

Example 2:

Persons retiring with 30 years of social insurance contributions:

The first 15 years calculated at 45%

From the 16th to the 30th year: 15 years, calculated at an additional 30%.

The ratio for calculating the monthly pension is 45% + 30% = 75%.

Example 3:

Persons retiring with 35 years of social insurance contributions:

The first 15 years calculated at 45%

From the 16th to the 35th year: 20 years, calculated at an additional 40%.

The ratio for calculating the monthly pension is 45% + 40% = 85%.

In this case, the monthly pension is calculated at 75%.

b. Persons enjoying monthly retirement benefits with lower pension levels as stipulated in point b of Clause 1 of Article 27 are calculated as follows:

For persons retiring under Clause 1 of Article 26, men aged 60 and women aged 55 with at least 15 but less than 20 years of social insurance contributions, the calculation is as in point a above, specifically: 15 years calculated at 45% of the average monthly salary for social insurance contributions, from the 16th to the 19th year, each year calculated at an additional 2%, up to a maximum of 53% of the average monthly salary for social insurance contributions;

For persons retiring under Clause 2 of Article 26, men aged 50 and women aged 45 with at least 20 years of social insurance contributions and a labor capacity reduction of 61% or more, the calculation is as in point a above. However, due to early retirement, the rate decreases by 2% for each year retired before the age of 60 for men and 55 for women. The percentage of the pension rate to be reduced is calculated by multiplying the number of years retired before the specified age by 2%. Then, subtracting the percentage to be reduced from the rate calculated in point a above will give the monthly pension rate.

Example:

Mr. A, a worker with 30 years of social insurance contributions, has a labor capacity reduction of 61%, and retires to receive a pension at the age of 50.

The monthly pension rate is calculated as follows:

Calculating the rate according to the guidance in point a above:

15 years equal 45%

From the 16th to the 30th year, an additional 30% is added.

Total: 75%.

Calculating the rate to be reduced due to early retirement:

Number of years retired before the specified age: 60 years - 50 years = 10 years.

Reduction rate is 10 x 2% = 20%.

The monthly pension benefit Mr. A receives:

75% - 20% = 50%

For those who retire early under Clause 3 Article 26 and those who retire under Clause 2 Article 26, if during their working period and social insurance contributions they have one of the age reductions specified in Clause 2 Article 25, namely men aged 55 and women aged 50, then the pension shall be calculated as directed in point a above, but using the age mark of 55 for men and 50 for women to calculate the pension ratio as directed in point a above, but using the age mark of 55 for men and 50 for women to calculate the reduction in the pension ratio due to retiring before that age.

Example 1:

Mr. Nguyen Van A has contributed to social insurance for 22 years, including 15 years in particularly arduous work, with a labor capacity reduction of 61%, and retired to receive a pension at the age of 40.

The monthly pension ratio of Mr. A is as follows:

Calculate the monthly pension ratio if he were 55 years old:

15 years equal 45%.

Add 7 years of social insurance contribution:

7% x 2% = 14%

Total: 59%.

Since Mr. A retired before the age of 55, his pension ratio must be reduced as follows:

Number of years retired early: 55 - 40 = 15 years

Reduction ratio: 15 x 2% = 30%.

Therefore, Mr. A's monthly pension is:

59% - 30% = 29%

Example 2:

Mr. B has contributed to social insurance for 28 years, including 10 years working in the South before April 30, 1975, with a labor capacity reduction of 61%, and retired to receive a pension at the age of 50.

The monthly pension ratio is calculated as follows:

Calculate the ratio as if he had reached retirement age:

28 years of social insurance contribution equal 71%.

Calculate the reduction ratio due to retiring early:

Number of years retired early: 55 - 50 = 5 years

Reduction ratio: 5 x 2% = 10%

Percentage to calculate the monthly pension: 71% - 10% = 61%

Those who retire early under Clause 2 or Clause 3 Article 26 (as guided above), if they belong to the category of wage earners who have made social insurance contributions or have participated in work equivalent to social insurance contributions before the age of 16, will have their total percentage of average monthly salary reduced due to early retirement deducted according to the number of years before the age of 16, each year counted as 2% of the average monthly salary for social insurance contributions. However, the maximum deduction cannot exceed the percentage of the average monthly salary that needs to be reduced due to early retirement.

Example: Mr. A joined revolutionary activities at the age of 14, and due to a 61% loss of labor capacity, he retired at the age of 54. Mr. A has contributed to social insurance for 40 years. The calculation of Mr. A's monthly pension is as follows:

First 15 years = 45% 15 subsequent years each year 2% = 30% Total = 75%

As Mr. A retired before the prescribed age (60) by 6 years, the percentage of the average monthly salary that needs to be reduced due to early retirement is: 6 x 2% = 12%

But Mr. A worked for 2 years before the age of 16, so he can deduct 4% of the average monthly salary from the total percentage that needs to be reduced due to early retirement, which is 12%. Thus, there remains 8% to be reduced due to early retirement.

Mr. A's monthly pension is 75% - 8% = 67%.

c. All individuals meeting the conditions for receiving monthly pensions as stipulated in Article 25 and 26, after calculating the specific monthly pension amount, if it is lower than the minimum wage (currently 120,000 VND), it will be adjusted to the minimum wage.

4. One-time allowance upon retirement at Clause 2 Article 28 applies to all individuals retiring under Articles 25 and 26 (retiring with a lower salary) if they have more than 30 years of social insurance contributions. The calculation of the one-time allowance upon retirement is from the 31st year onwards, each year (full 12 months) of social insurance contributions entitles them to half a month of the average monthly salary used as the basis for social insurance contributions, but not exceeding five months.

Example 1:

Mr. X retired at the age of 60 and has contributed to social insurance for 42 years. The calculation of the one-time allowance upon retirement for Mr. X is as follows: From the 31st year onwards, Mr. X has contributed to social insurance for 12 years. Since each year of social insurance contribution equals half a month of the average monthly salary used as the basis for social insurance contributions, it amounts to six months of the average monthly salary used as the basis for social insurance contributions, but the regulation limits this to a maximum of five months. Therefore, Mr. X receives a one-time allowance upon retirement equal to five months of the average monthly salary used as the basis for social insurance contributions.

Example 2:

Mr. Y retired at the age of 53 (seven years short) and has a working period of 33 years and 8 months.

The calculation of the one-time allowance upon retirement for Mr. Y is as follows: From the 31st year onwards, Mr. Y has contributed to social insurance for 3 years and 8 months. Since each year is counted as a full 12 months, Mr. Y is entitled to a one-time allowance upon retirement for three years, each year equaling half a month of the average monthly salary used as the basis for social insurance contributions, totaling 1.5 months of the average monthly salary used as the basis for social insurance contributions.

5. The one-time allowance under Article 28 is calculated by multiplying the number of years of social insurance contributions by the average monthly salary used as the basis for social insurance contributions (average monthly salary as per points a and b of point 6 of this section).

In cases where individuals are not yet of age to receive monthly pension benefits, but do not receive a one-time allowance to wait for monthly pension benefits, they must meet the following conditions:

a. Individuals who have worked for 15 years under normal conditions, men must wait until they are 60 years old, and women must wait until they are 55 years old.

b. Individuals who have contributed to social insurance for 20 years, including at least 15 years in arduous or hazardous work, or 15 years in particularly arduous or hazardous work, or 10 years working in the South, Laos before April 30, 1995, or Cambodia before August 31, 1989, men must wait until they are 55 years old, and women must wait until they are 50 years old.

c. Individuals who stop working and wait until they reach the required age to receive monthly pension benefits must submit a voluntary application to wait for pension benefits, confirmed by the trade union and the head of the unit. Subsequently, the head of the agency, unit, or enterprise must prepare complete files as for retirees and send them to the social insurance management agency for tracking and processing monthly pension benefits when they meet the age requirement.

During the period when the employee is on leave waiting for the monthly retirement benefit to be resolved, if they are re-employed under the provisions applicable in Article 3, the time worked after waiting for the resolution of the retirement benefit shall be added to the previous working time to calculate the monthly pension. In case their ability to work is reduced by 61% or more, they will be granted the retirement benefit according to the provisions of Clause 2 or Clause 3, Article 26, or if they die, their family will receive the death allowance as prescribed in Section V of the Social Insurance Regulations.

6. The average monthly salary subject to social insurance contributions to serve as the basis for calculating the monthly pension upon retirement as stipulated in Article 27 and the one-time allowance upon retirement as stipulated in Article 28; specifically calculated as follows:

a. For individuals contributing to social insurance based on monthly salaries within the salary scales and pay grades established by the State, the following calculation method shall be applied:

The monthly salary serving as the basis for social insurance contributions includes the basic salary, position salary, contract salary, position allowance, seniority allowance for elected positions, and retained differential system (if any).

Example:

A Deputy Director with 35 years of social insurance contributions, retired in December 1998, had the following salary progression for social insurance contributions in the last five years before retirement:

From December 1, 1993 to November 30, 1995, receiving a salary coefficient of 4.19 and a position allowance of 0.6

From December 1, 1995 to November 30, 1998, receiving a salary coefficient of 4.47 and a position allowance of 0.6

The method of calculating the average monthly salary for calculating the pension is as follows:

From December 1, 1993 to November 30, 1995: 24 months

Salary calculated at a coefficient of 4.19 x 120,000 VND = 502,800 VND

Position allowance of 0.6 x 120,000 VND = 72,000 VND

Total: 574,800 VND

574,800 VND x 24 months = 13,795,200 VND

From December 1, 1995 to November 30, 1998: 36 months

Salary calculated at a coefficient of 4.47 x 120,000 VND = 536,400 VND

Position allowance of 0.6 x 120,000 VND = 72,000 VND

Total: 608,400 VND

608,400 VND x 36 months = 21,902,400 VND

The total salary for the last 60 months serving as the basis for social insurance contributions is:

13,795,200 VND + 21,902,400 VND = 35,697,600 VND

The average monthly salary for the last five years to serve as the basis for calculating retirement pay is:

35,697,600 VND ÷ 60 months = 594,960 VND

For those retiring who have contributed to social insurance under both old and new salary systems in the last five years before retirement, the conversion from old to new salary for averaging purposes is done as follows:

Before April 1, 1993: Take the salary levels already received according to Decree No. 235/HĐBT dated September 18, 1985 and Decision No. 58/QĐ-TW to convert correspondingly according to the table for converting old salary to new salary issued together with Circular No. 10/LB-TT. Circular No. 12/LB-TT dated June 2, 1993 and other guiding documents on the new salary system issued by the Ministry of Labor, Invalids and Social Affairs - Government Organizational Staff Department - Finance.

From April 1, 1993 onwards, calculate according to the new salary level (full salary level) as prescribed in Resolution No. 35/NQ-UBTVQHK9 dated May 17, 1993 of the Standing Committee of the National Assembly, Decrees No. 25/CP dated May 23, 1993, No. 26/CP dated May 23, 1993, and No. 5/CP dated January 26, 1994 of the Government.

Example:

A Director with 35 years of social insurance contributions, retired in October 1995 at age 60, had the following salary progression for social insurance contributions in the last five years before retirement:

From October 1, 1990 to March 31, 1993, receiving a salary of 621 VND

From April 1, 1993 to December 31, 1993, receiving a new salary coefficient of 5.23

From January 1, 1994 to September 30, 1995, receiving a new salary coefficient of 5.54.

The method of calculating the average monthly salary for calculating the pension is as follows:

From October 1, 1990 to March 31, 1993: 30 months.

Salary of 621 VND converted to a coefficient of 5.23 x 120,000 VND + position allowance of 0.8 x 120,000 VND = 723,600 VND x 30 months = 21,708,000 VND.

From April 1, 1993 to December 31, 1993: 9 months

(5.23 + 0.8) x 120,000 VND x 9 months = 6,512,400 VND

From January 1, 1994 to September 30, 1995: 21 months

(5.54 + 0.8) x 120,000 VND x 21 months = 15,976,800 VND

Total salary serving as the basis for social insurance contributions over the last 5 years is:

21,708,000 VND + 6,512,400 VND + 15,976,800 VND = 44,197,200 VND

The average monthly salary for the last five years to serve as the basis for calculating retirement pay is:

For individuals whose last five years before retirement only contributed to social insurance based on one monthly salary level, that level is the average monthly salary.

b. For individuals who have contributed to social insurance based on monthly salaries within the salary scales and pay grades established by the State, as well as those who have contributed to social insurance based on monthly salaries not within the salary scales and pay grades established by the State, the following method for calculating the average monthly salary for retirement benefits shall be applied:

Specifically, first, calculate the total salary serving as the basis for social insurance contributions according to the salary scales and pay grades established by the State by multiplying the average monthly salary subject to social insurance contributions over the last 5 years (as directed in point a above) by the total number of months of social insurance contributions according to the salary scales and pay grades established by the State.

Then, calculate the total monthly salary subject to social insurance contributions not according to the salary scales and pay grades established by the State by adding up the total value of the monthly salary subject to social insurance contributions in each month in the joint venture, private sector, etc., then adding the total value of the monthly salary subject to social insurance contributions in both periods and dividing by the total number of months of social insurance contributions in both periods.

If employees receive salaries in foreign currency, it shall be converted to Vietnamese Dong at the time of retirement, based on the exchange rate published by the State Bank.

Example:

A state civil servant participating in work from January 1962 to November 30, 1990, with an average monthly salary subject to social insurance contributions in the last five years in the public sector being 300,000 VND. From December 1, 1990, transferred to work at a Joint Venture Enterprise with Foreign Countries, and reached 60 years old on June 1, 1998, retiring. The salary progression for social insurance contributions in the Joint Venture Enterprise was:

From December 1, 1990 to November 30, 1992: $50/month

From December 1, 1992 to November 30, 1995: $65/month

From December 1, 1995 to November 30, 1998: $80/month

The average monthly salary subject to social insurance contributions is calculated as follows:

Total monthly salary subject to social insurance contributions according to the salary scales and pay grades established by the State:

300,000 Vietnamese dong x 347 months = 104,100,000 Vietnamese dong

Total monthly salary for social insurance contributions in the Joint Venture Enterprise:

From December 1, 1990 to November 30, 1992: 24 months x 50 US dollars = 1,200 US dollars.

From December 1, 1992 to November 30, 1995: 36 months x 65 US dollars = 2,340 US dollars

From December 1, 1995 to May 30, 1998: 30 months x 80 US dollars = 2,400 US dollars

Total: 90 months = 5,940 US dollars

Calculated at the exchange rate of 1 US dollar = 11,000 Vietnamese dong

5,940 US dollars x 11,000 Vietnamese dong = 200,536,500 Vietnamese dong

Total monthly salary for social insurance contributions for two periods:

104,100,000 Vietnamese dong + 200,536,500 Vietnamese dong = 304,636,500 Vietnamese dong

Average monthly salary for social insurance contributions:

304,636,500 Vietnamese dong ÷ 437 months = 697,108.69 Vietnamese dong

 

V. DEATH BENEFITS REGIME

1. The minimum wage for calculating funeral allowance as stipulated in Article 31 shall be implemented according to the guidance provided in Point 2, Section III of this Circular.

2. The dependents directly supported by the worker as stipulated in Article 32 are those living in the same household. In cases where they do not live in the same household but the worker was responsible for their primary support during his lifetime, such dependents shall also be entitled to monthly pension benefits.

3. Monthly pension benefits for children still in school as stipulated in Clause 1, Article 32 are those studying at general education schools, vocational training institutions, and private schools.

4. The number of dependents eligible for monthly pension benefits as stipulated in Clause 2, Article 33 is as follows:

In addition to four dependents, if the family has other dependents meeting the conditions for monthly pension benefits who are disabled, chronically ill, or economically struggling below the local standard of living, the Director of the Department of Labor, Invalids, and Social Affairs of the provinces and centrally-administered cities shall prepare a report and submit it to the Ministry of Labor, Invalids, and Social Affairs for consideration and resolution.

5. Dependents of workers entitled to monthly pension benefits but with stable income sufficient to meet the minimum living standard (minimum wage) shall not be entitled to monthly pension benefits.

6. One-time pension benefit as stipulated in Article 34 applies to the families of workers who have died without any dependents entitled to monthly pension benefits.

7. The salary basis for calculating the one-time pension benefit as stipulated in Article 35 shall be implemented according to the calculation method specified in Point 6, Section IV of this Circular.

 

C. SOCIAL INSURANCE FUND, CONTRIBUTION LEVELS
AND RESPONSIBILITIES FOR SOCIAL INSURANCE CONTRIBUTIONS

1. The social insurance fund is formed from sources as stipulated in Article 36, including:

a. Employers contribute 15% of the total payroll. This payroll includes the total monthly salaries of employees participating in social insurance within the unit, structured as follows: rank-based salary, position-based salary, contractual salary, differential retention coefficient, and allowances for seniority, position, regional, and hardship (if applicable).

b. Employees contribute 5% of their salary for social insurance contributions. The salary for social insurance contributions includes: rank-based salary, position-based salary, contractual salary, differential retention coefficient, and allowances for seniority, position, regional, and hardship (if applicable).

2. The responsibility for social insurance contributions as stipulated in Article 37 requires employers to deduct contributions from each employee's salary simultaneously with the employer's portion of social insurance contributions and deposit them into the social insurance fund.

 

D. IMPLEMENTATION ORGANIZATION

1. Collection and disbursement of social insurance:

a. The collection of social insurance for three programs: sickness, maternity, and work-related accidents or occupational diseases continues to be managed by the Vietnam General Confederation of Labor, as stipulated in Circular No. 05/LB-TT dated January 12, 1994, issued jointly by the Ministry of Finance and the Vietnam General Confederation of Labor. The collection of social insurance for two programs: retirement and death benefits, as stipulated in Circulars No. 19/LB-TT dated March 7, 1994, and No. 33/LB-TT dated April 14, 1994, issued jointly by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, will continue until the new social insurance organization begins operations.

b. The disbursement of social insurance benefits for sickness, maternity, work-related accidents, or occupational diseases is managed by the Vietnam General Confederation of Labor.

The disbursement of social insurance benefits for retirement, death, and loss of labor capacity (previously) is managed by the Ministry of Labor, Invalids, and Social Affairs, implemented according to Circulars No. 22/LB-TT dated June 16, 1989, and No. 29/LB-TT dated July 25, 1990, issued jointly by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs.

c. The assessment of work capacity for early retirement, work-related accidents, or occupational diseases, as stipulated in the Social Insurance Regulations, is carried out according to Circular No. 32/BYT-TT dated August 23, 1976, issued by the Ministry of Health.

2. Regarding the procedures and documentation for claiming retirement and death benefits, the following principles apply:

a. The head of the agency, enterprise, or business entity (collectively referred to as the employer) must establish complete files for workers when processing retirement or death benefits, in accordance with regulations and bear legal responsibility for the contents recorded in the files.

To promptly process retirement benefits, agencies, enterprises, and businesses with retirees must establish complete files for the retiring workers in compliance with regulations, ensuring legal grounds. If the retiring worker does not object and does not sign the established file, the file is considered to have completed all administrative procedures.

In addition to the retirement and death files of the worker, the employer must submit the original curriculum vitae and relevant original documents of the worker related to age, working period, workplace, job nature, social insurance contribution salary, and the worker's dependents to the Department of Labor, Invalids, and Social Affairs as a basis for comparison with the provisions of the Social Insurance Regulations.

In cases where the original curriculum vitae is lost due to natural disasters, fire, or theft, there must be a confirmation from the relevant government agency in writing, and they must bear legal responsibility for these confirmations. At the same time, submit related documents such as birth certificates, Party membership records, Youth League membership records, Union membership books, Labor books, Military service records, etc., as a basis for considering social insurance benefits.

b. The Department of Labor - War Invalids and Social Affairs receives the file, compares it with the original curriculum vitae and the original documents of the worker related to age, working period, nature of work, working area, salary serving as the basis for social insurance contributions, and the worker's dependents to consider and resolve the issuance of the book and payment of retirement benefits and allowances to the worker.

If the file of the worker does not comply with the regulations, the Department of Labor - War Invalids and Social Affairs will not accept it and guide the agency or unit where the retiree is located to complete the file in accordance with the regulations.

3. Documents for resolving entitlements:

a. Retirement documents:

Two copies of the decision of the employer retiring the worker.

Two copies of the declaration of the worker's employment history, duration, and level of social insurance contributions (attached to the decision).

The model of the decision and declaration of employment history is issued by the Ministry of Labor - War Invalids and Social Affairs pursuant to Decision No. 215/LĐTBXH dated March 31, 1994.

Two medical examination board reports on the reduction in labor capacity of provincial-level or higher medical boards, if the worker retires under Clause 2, 3 of Article 26.

For workers who stop working and wait until they meet the age requirement to receive retirement benefits, the content and declaration of employment history shall be as prescribed above, but without recording the date of receiving retirement benefits.

b. One-time allowance documents:

Two copies of the decision of the employer attached to two declarations of the worker's employment history and social insurance contributions (similar to those of workers retiring to receive monthly retirement benefits).

c. Bereavement documents:

Death certificate or death certification;

Two declarations of the worker's employment history and social insurance contributions (if the worker was receiving monthly social insurance benefits at the time of death, then the declaration is replaced by the file managed by the Department of Labor - War Invalids and Social Affairs);

Declaration of the family regarding the beneficiaries entitled to monthly allowances.

One report on death due to occupational accident or occupational disease (if death is due to occupational accident or occupational disease).

One letter from the employer requesting resolution of bereavement benefits.

One application from the family with confirmation from the local authority attached to the bereavement file (if the deceased was receiving monthly retirement benefits, disability pension, occupational accident, or occupational disease benefits).

d. Procedures for resolving sickness allowances, maternity allowances, and documents for resolving occupational accident and occupational disease allowances are implemented according to Circulars No. 12/TT-LB dated June 3, 1971 of the General Confederation of Labor of Vietnam and the Ministry of Health, and Circular No. 34/TT-TLĐ dated July 13, 1994 of the General Confederation of Labor of Vietnam.

4. List of diseases requiring long-term treatment in the annex to this Circular.

5. List or heavy, hazardous, or particularly heavy, particularly hazardous jobs issued by the Ministry of Labor - War Invalids and Social Affairs, temporarily still implemented according to the following documents:

Decision No. 278/LĐ-QĐ dated November 13, 1976;

Decree No. 235/HĐBT dated September 18, 1985;

Circular No. 19/LĐTBXH-TT dated December 31, 1990 and other documents issued by the Ministry of Labor - War Invalids and Social Affairs.

6. List of areas with regional coefficients of 0.5 or more as stipulated in Circular No. 15/LĐTBXH-TT dated June 2, 1993.

7. For those who have been receiving social insurance allowances under Decree No. 43/CP, the following measures apply:

Those receiving monthly retirement benefits now recalculate the average salary for social insurance contributions to determine the monthly retirement benefit according to this Circular and are entitled to receive from January 1, 1995.

Those receiving one-time retirement benefits but who had already accumulated 15 years or more of social insurance contributions and had reached the retirement age (men aged 60, women aged 55 or older) can now receive monthly retirement benefits according to Article 26 and must repay the one-time benefit received.

Workers suffering from occupational accidents or occupational diseases resulting in a reduction in labor capacity of 31% to 60%, who were granted one-time benefits from July 1, 1994 onwards, are now entitled to monthly benefits according to Article 17 and must repay the one-time benefit received.

Female workers giving birth from January 1, 1995 onwards are entitled to maternity leave according to this Circular.

Workers who died from January 1, 1995 onwards, their families are entitled to funeral assistance according to the provisions of this Circular.

Those receiving monthly pensions before the implementation of the Social Insurance Regulations are adjusted to 40% of the minimum wage from January 1995.

This Circular takes effect from January 1, 1995. Previous regulations on social insurance that conflict with this Circular are abolished.

In the course of implementation, if there are difficulties, please reflect them to the Ministry of Labor - War Invalids and Social Affairs for consideration and resolution.

 

I. LIST OF DISEASES REQUIRING LEAVE FOR LONG-TERM TREATMENT
(As stipulated in Circular No. 33/TT-LB dated June 25, 1987 of the Ministry of Health)

1. Tuberculosis of all types;
and the Vietnam General Confederation of Labor)

2. Mental illness;

3. Neurological trauma, epilepsy;

4. Congestive heart failure, chronic heart-lung disease;

5. Hansen's disease (leprosy);

6. Rheumatic fever with complications affecting bones, muscles, and joints;

7. Cancer of all types in all organs;

8. Endocrine diseases;

9. Sequelae of cerebrovascular accidents;

10. Sequelae of war injuries;

11. Sequelae of surgery and medical complications;

12. Physical debility due to torture and imprisonment during revolutionary activities;

II. LIST OF OCCUPATIONAL DISEASES ENTITLED TO SOCIAL INSURANCE BENEFITS FOR OCCUPATIONAL DISEASES

 

(As stipulated in Circular No. 08/TT-LB dated May 19, 1976 and No. 29/TT-LB dated December 25, 1991 of the Ministry of Health - Ministry of Labor - War Invalids and Social Affairs - General Confederation of Labor of Vietnam)

6. Manganese poisoning and manganese compound poisoning;
14. Occupational viral hepatitis;

1. Lead poisoning and lead compounds;

2. Benzene poisoning and its homologues;

3. Mercury poisoning and mercury compounds;

4. Silicosis;

5. Asbestosis;

16. TNT (trinitolucne) poisoning.

7. Radiation and X-ray exposure;

8. Occupational deafness due to noise;

9. Skin ulcers, nasal septum ulcers, dermatitis, contact dermatitis;

10. Pigmented skin disease;

11. Occupational vibration syndrome;

12. Cotton dust pneumoconiosis;

13. Occupational tuberculosis;

14. Occupational viral hepatitis.

15. Occupational leptospirosis;

16. TNT poisoning (Trinitolucne).