Joint Circular No. 101/2014/TTLT-BQP-BCA-BLDTBXH amending and supplementing certain points of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH dated September 14, 2007 guiding the implementation of certain provisions of Decree No. 68/2007/NĐ-CP of the Government detailing and guiding the implementation of certain articles of the Social Insurance Law on mandatory social insurance for military personnel, public security officers, and civil servants working in confidential services with salaries equivalent to those of military personnel and public security officers.

JOINT CIRCULAR

Provincial People's Committees set specific pricesAmending and supplementing some points of Circular Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH dated September 14, 2007

guiding the implementation of certain provisions of Decree No. 68/2007/NĐ-CP of the Government dated April 19, 2007 regarding detailed regulations and guidance on implementing certain provisions of the Law on Social Insurance concerning mandatory social insurance

for military personnel, police officers, and civil servants working in confidential services with salaries equivalent to those of military personnel and police officers

for military personnel, police officers

for military personnel, police officers

____________________

Pursuant to the Law on Legislative Documents of 2008;

Pursuant to Decree No. 153/2013/NĐ-CP of the Government dated November 8, 2013 amending and supplementing some provisions of Decree No. 68/2007/NĐ-CP of the Government dated April 19, 2007 regarding detailed regulations and guidance on implementing certain provisions of the Law on Social Insurance concerning mandatory social insurance for military personnel, police officers, and civil servants working in confidential services with salaries equivalent to those of military personnel and police officers (hereinafter referred to as Decree No. 153/2013/NĐ-CP),

The Ministry of National Defense, the Ministry of Public Security, and the Ministry of Labor, Invalids and Social Affairs guide the amendment and supplementation of some points of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH dated September 14, 2007 guiding the implementation of certain provisions of Decree No. 68/2007/NĐ-CP (hereinafter referred to as Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH) as follows:

Article 1. Amend and supplement some points of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH as follows:

1. Add Clause 11 to Section III Part A of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH as follows:

"11. The time of receiving work injury allowance or occupational disease allowance shall be calculated from the month when the employee finishes treatment and is discharged from the hospital. In cases where the time of finishing treatment and discharge cannot be determined or there is a recommendation for follow-up examination or removal of casts, pins, screws without a subsequent discharge certificate, if the employee's health is confirmed to be stable and able to continue working by the medical facility, then the monthly work injury or occupational disease allowance shall be calculated from the month when the Medical Examination Board issues its conclusion."

2. The title of Clause 5 and Point a of Clause 5 of Section IV Part A of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH shall be amended, supplemented, and replaced as follows:

"5. The period of retaining social insurance contributions as stipulated in Article 33 of Decree No. 68/2007/NĐ-CP, which has been amended and supplemented by Decree No. 153/2013/NĐ-CP, is as follows:

a) During the retention period, if continued contributions to social insurance are made, the contribution period will be extended, including both the compulsory social insurance period and voluntary social insurance period, and the social insurance benefits will be processed according to the regulations applicable to each category at the time of benefit processing.

Example 1: Comrade Pham Thi Lan, a professional non-commissioned officer who has retired, retains 16 years and 5 months of compulsory social insurance contributions; subsequently, she contributed 4 years of voluntary social insurance. The contribution period serving as the basis for calculating social insurance benefits when Comrade Lan meets the conditions for retirement is: 16 years and 5 months + 4 years = 20 years and 5 months."

3. Clause 8 of Section IV Part A of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH shall be amended, supplemented, and replaced as follows:

"8. Military personnel, police officers, and civil servants working in confidential services who have transferred to civil service positions in national defense, public security, or confidential services, or transferred to work in state agencies, political organizations, political-social organizations, receiving salary from the state budget, or transferred to study or transferred to state-owned enterprises, and are subject to the salary system prescribed by the state before retirement as stipulated in Clause 7 of Article 34 of Decree No. 68/2007/NĐ-CP, which has been amended and supplemented by Decree No. 153/2013/NĐ-CP, shall calculate their pension as follows:

a) In cases where military personnel, police officers, and civil servants working in confidential services transfer to professions that do not provide seniority allowances and the monthly salary used as the basis for calculating the pension does not include seniority allowances, the average monthly salary used for social insurance contributions at the time of retirement shall be added to the seniority allowance (if already received) calculated based on the time served in the military or police force or in confidential services immediately prior to the transfer, converted according to the salary system at the time of retirement to serve as the basis for calculating the pension.

b) In cases where military personnel, police officers, and civil servants working in confidential services transfer to professions that provide seniority allowances and the monthly salary used as the basis for calculating the pension includes seniority allowances, the average monthly salary used for social insurance contributions to calculate the pension shall be implemented according to the guidance provided in Clause 6 and Clause 7 of Section IV Part A of Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH. The seniority period serving as the basis for calculating the average monthly salary used for social insurance contributions to receive the pension is the total time worked in professions providing seniority allowances (with social insurance contributions); if not continuous, it can be accumulated; if multiple types of seniority allowances are received simultaneously, only one type of seniority allowance can be counted.

c) In case military personnel, public security officers, or personnel engaged in confidential work switch to professions that do not enjoy seniority allowances and whose monthly salary for social insurance contributions serves as the basis for calculating retirement pensions without seniority allowances, and then switch again to professions that do enjoy seniority allowances and whose monthly salary for social insurance contributions serves as the basis for calculating retirement pensions with seniority allowances, or vice versa, the retirement pension shall be calculated based on Point a or Point b of this Clause according to the last profession in which the military personnel, public security officers, or personnel engaged in confidential work were employed before retirement (a profession that enjoys seniority allowances or a profession that does not enjoy seniority allowances).

d) In case military personnel, public security officers, or personnel engaged in confidential work have switched professions and retired, and at the time of retirement, the calculated retirement pension under Points a and b of this Clause is lower than the retirement pension calculated based on the average monthly salary of military personnel, public security officers, or personnel engaged in confidential work at the time of switching professions, they shall use the average monthly salary at the time of switching professions and convert it according to the salary system stipulated at the time of retirement as the basis for calculating the retirement pension.

Example 2: Mr. Nguyen Dinh An, born in May 1955, Major, former assistant of the Political General Department, has 14 years and 10 months of seniority counted, transferred to work as a Specialist at the Ministry of Labor, Invalids, and Social Affairs, and began receiving retirement benefits from June 1, 2015; he has a total of 37 years of social insurance contributions. Mr. An's social insurance contribution salary development over the last five years is as follows (assuming the basic salary at the time of June 2015 was 1,150,000 VND/month).

- From June 2010 to May 2013 = 36 months, salary coefficient is 6.04: 1,150,000 VND x 6.04 x 36 months = 250,056,000 VND.

- From June 2013 to May 2015 = 24 months, salary coefficient is 6.38: 1,150,000 VND x 6.38 x 24 months = 176,088,000 VND.

- The average monthly salary for social insurance contributions over the last five years serving as the basis for calculating the retirement pension for Mr. An is:

- The seniority allowance of Mr. An before transferring jobs is added to the average monthly salary serving as the basis for calculating the retirement pension as follows:

A Major has a rank salary coefficient of 5.40, the seniority allowance is calculated at 14%:

1,150,000 VND x 5.40 x 14% = 869,400 VND.

- The average monthly salary for social insurance contributions serving as the basis for calculating the retirement pension is:

7,102,400 VND + 869,400 VND = 7,971,800 VND.

- Mr. An's monthly retirement pension is:

7,971,800 VND x 75% = 5,978,850 VND/month.

Example 3: Mr. Le Xuan Quang, born in May 1955, Captain, former assistant of the Border Guard Force, has 21 years of seniority counted, transferred to work as a prosecutor at the People's Procuracy of Dong Hung District, Thai Binh Province, in June 1999, and began receiving retirement benefits from June 1, 2015; he has a total of 37 years and 1 month of social insurance contributions. Mr. Quang's social insurance contribution salary development over the last five years is as follows (assuming the basic salary at the time of June 2015 was 1,150,000 VND/month).

- The period counted for seniority of Mr. Quang is:

21 years (in the military) + 16 years (People's Procuracy) = 37 years.

+ From June 2010 to May 2013 = 36 months, salary coefficient is 6.44; seniority is 35%:

1,150,000 VND x 6.44 x 1.35 x 36 months = 359,931,600 VND.

+ From June 2013 to May 2015 = 24 months, salary coefficient is 6.78; seniority is 37%:

1,150,000 VND x 6.78 x 1.37 x 24 months = 256,365,360 VND.

- The average monthly salary for social insurance contributions over the last five years serving as the basis for calculating the retirement pension for Mr. Quang is:

- Mr. Quang's monthly retirement pension is:

10,271,616 VND/month x 75% = 7,703,712 VND/month.

Example 4: Mr. Tran Xuan Thang, born on May 15, 1955, enlisted in June 1979, Major, former assistant of Military Region 1, has 21 years and 1 month of service, counted as 21% seniority, transferred to work as a prosecutor at the People's Procuracy of Thai Nguyen Province in July 2000, transferred to work at the Provincial Party Committee Office of Thai Nguyen Province (without seniority allowance) in May 2002, and returned to work as a prosecutor at the People's Procuracy in March 2009. Mr. Thang began receiving retirement benefits from June 1, 2015. His social insurance contribution salary development over the last five years is as follows (assuming the basic salary at the time of June 2015 was 1,150,000 VND/month).

- The period counted for seniority of Mr. Thang is:

21 years (in the military) + 8 years (People's Procuracy) = 29 years.

+ From June 2010 to May 2013 = 36 months; salary coefficient 6.44; seniority 27%:

1,150,000 VND x 6.44 x 1.27 x 36 months = 338,602,320 VND

+ From June 2013 to May 2015 = 24 months; salary coefficient 6.78; seniority 29%:

1,150,000 VND x 6.78 x 1.29 x 24 months = 241,395,120 VND

+ The average monthly salary for social insurance contributions over the last five years serving as the basis for calculating the retirement pension for Mr. Thang is:

- Mr. Thang's monthly retirement pension is:

9,666,624 VND/month x 75% = 7,249,968 VND/month.

Example 5: Mr. Hoang Dinh Dung, born in April 1955, Lieutenant Colonel, former assistant of the Telecommunications Corps, has 25 years and 7 months of seniority counted, transferred to work as a Specialist at the Government Office in August 2000, has 40 years and 4 months of social insurance contributions, and began receiving retirement benefits from May 1, 2015. Mr. Hoang Dinh Dung's social insurance contribution salary development over the last five years before transferring jobs and before retiring is as follows (assuming the basic salary at the time of May 2015 was 1,150,000 VND).

- Before transferring jobs:

+ From September 1995 to July 1999 = 47 months, rank of Major, salary coefficient 6.0; seniority 24%:

1,150,000 VND x 6.0 x 1.24 x 47 months = 402,132,000 VND.

+ From August 1999 to August 2000 = 13 months, rank of Lieutenant Colonel, salary coefficient 6.6; seniority 25%:

1,150,000 VND x 6.6 x 1.25 x 13 months = 123,337,500 VND.

+ The average monthly salary before transferring jobs is:

- Before retirement:

+ Assuming the average monthly social insurance contribution salary of Comrade Hoang Dinh Dung before retirement is: US$ 6,000,000 VND/month.

+ The seniority allowance before transferring to another field is:

1,150,000 x 6.6 x 25% = 1,897,500 VND.

Total: 6,000,000 VND + 1,897,500 VND = 7,897,500 VND/month.

Therefore, the average monthly social insurance contribution salary for calculating the retirement pension of Comrade Dung at the time of retirement is lower than the average monthly social insurance contribution salary at the time of transferring to another field. Consequently, Comrade Hoang Dinh Dung will use the average monthly social insurance contribution salary at the time of transferring to another field, which is 8,757,825 VND/month, as the basis for calculating the retirement pension.

4. Clause 3 Part B Circular Jointly Issued No. 148/2007/TTLT/BQP-BCA-BLDTBXH shall be amended and supplemented as follows:

"3. The Social Insurance of the Ministry of National Defense and the Social Insurance of the Ministry of Public Security shall be responsible for managing the entire financial aspect of social insurance and guiding within their respective Ministries on the collection and disbursement of social insurance for all personnel serving in their Ministries based on general regulations and guidance from the Vietnam Social Security. Monthly, they shall remit the total amount collected for social insurance into the social insurance fund managed by the Vietnam Social Security. Quarterly and annually, the Social Insurance of the Ministry of National Defense and the Social Insurance of the Ministry of Public Security shall settle accounts with units under their Ministries; annually, they shall settle accounts with the Vietnam Social Security regarding the collection and disbursement of social insurance according to current regulations on financial management of social insurance."

5. Supplement Clause 4 to Part B Circular Jointly Issued No. 148/2007/TTLT/BQP-BCA-BLDTBXH as follows:

"4. Management, utilization, and settlement of funds for activities related to social insurance management for the Social Insurance of the Ministry of National Defense and the Social Insurance of the Ministry of Public Security shall be carried out in accordance with Article 11, Article 12, and Article 13 Section III Circular No. 134/2011/TT-BTC dated September 30, 2011 of the Ministry of Finance detailing and guiding the implementation of Decision No. 04/2011/QD-TTg dated January 20, 2011 of the Prime Minister on financial management for the Vietnam Social Security, including regular expenses for labor contracts concluded by the head of the unit in accordance with the law; special regular expenses; irregular expenses determined based on assigned tasks and the prescribed expenditure levels; investment development expenses for serving social insurance management and organizational implementation activities under the Ministry of National Defense and the Ministry of Public Security.”

6. Clause 2 Part C Circular Jointly Issued No. 148/2007/TTLT/BQP-BCA-BLDTBXH shall be amended and supplemented as follows:

"2. Non-commissioned officers and soldiers serving on a fixed-term basis, conscripted from January 1, 2007 onwards; non-commissioned officers and soldiers currently serving, students of public security personnel being trained at training institutions within and outside the country managed by the Ministry of National Defense and the Ministry of Public Security, and technical and secretarial students of the Government Cryptographic Bureau being trained, if they receive living allowances during their service or training period, or if they transfer to positions receiving salaries within units under the Ministry of National Defense and the Ministry of Public Security before or after January 1, 2007, shall be entitled to social insurance benefits according to the provisions of Sections 4 and 5 Chapter II Decree No. 68/2007/ND-CP, amended and supplemented by Decree No. 153/2013/ND-CP."

7. Supplement Clause 9 a to Part C Circular Jointly Issued No. 148/2007/TTLT/BQP-BCA-BLDTBXH as follows:

"9 a. Military personnel and public security personnel who were discharged, demobilized, or retired before December 15, 1993, and subsequently worked with mandatory social insurance contributions at state agencies, units, state-owned enterprises, earning salaries from the state budget or enterprises belonging to various economic sectors, cooperatives, individual households, production cooperatives, other organizations (collectively referred to as units; including those working in rural health clinics, kindergartens, or holding positions in communes, wards, towns prior to January 1, 1995, and individuals who hire and pay wages to workers participating in mandatory social insurance throughout the year without receiving benefits as stipulated in Decision No. 47/2002/QD-TTg dated April 11, 2002; Point a Clause 1 Article 1 Decision No. 290/2005/QD-TTg dated November 8, 2005; Decision No. 92/2005/QD-TTg dated April 29, 2005; Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 38/2010/QD-TTg dated May 6, 2010; Decision No. 53/2010/QD-TTg dated August 20, 2010 and Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister shall be eligible to combine their previous military or public security service time with subsequent employment time with social insurance contributions to calculate social insurance benefits.

Example 6: Comrade Le Van Kim, born in April 1956, enlisted in January 1978, Major, discharged in September 1993 with 15 years and 8 months of military service and 5 years of contractual labor with mandatory social insurance contributions at Eastern Limited Liability Company, stopped working in August 2005 and retained his social insurance contribution time; Comrade Kim did not receive benefits as stipulated in Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister. In May 2016, Comrade Kim met the conditions for retirement. The time eligible for social insurance benefits for Comrade Kim is:

15 years and 8 months + 5 years = 20 years and 8 months.”

Article 2. Effective Date

1. This Circular takes effect from September 30, 2014; the guidance provisions in this Circular shall be implemented from May 24, 2013.

2. In cases where military personnel, public security officers, and personnel engaged in confidential work have been entitled to seniority allowances as prescribed in Decree No. 76/2009/ND-CP dated September 15, 2009, amending and supplementing certain articles of Decree No. 204/2004/ND-CP dated December 14, 2004, on salary systems for cadres, civil servants, public officials, and armed forces; and Decree No. 54/2011/ND-CP dated July 4, 2011, on seniority allowances for teachers, who retire before this Circular takes effect and whose pension calculation did not include the seniority allowance, the Social Insurance under the Ministry of National Defense and the Social Insurance under the Ministry of Public Security shall be responsible for making additional compulsory social insurance contributions from the seniority allowance, adjusting and paying any additional one-time benefit (if applicable), and recalculating the pension amount according to the regulations for these subjects, then transferring the social insurance to the provinces and centrally-administered cities for implementation.

3. In cases where military personnel, public security officers, and personnel engaged in confidential work have transferred to work within the state administrative apparatus, political organizations, political-social organizations, receiving salaries from the state budget in professions eligible for seniority calculation as prescribed, and who retire before this Circular takes effect with their pension calculation already including the seniority allowance, the pension calculation shall follow the guidance provided in Clause 3, Article 1 of this Circular. The Social Insurance of the provinces and centrally-administered cities shall be responsible for reviewing and adjusting the pension amounts for these subjects and recovering any excess amounts received (if applicable) and depositing them into the social insurance fund as prescribed.

4. Abolish the phrases "Social Insurance of the Confidential Work Department of the Government" and the guidelines regarding the functions and tasks of the Social Insurance of the Confidential Work Department of the Government in Parts, Sections, and Clauses of the Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH.

5. The Social Insurance under the Ministry of National Defense shall be responsible for managing, directing, guiding, and organizing the implementation of social insurance policies as prescribed by laws on social insurance for workers employed at the Confidential Work Department of the Government. During the process of implementation, if there are any difficulties, units should report to the relevant ministries for consideration and guidance on resolution.

During the process of implementation, if there are any difficulties, units should report to the relevant ministries for consideration and guidance on resolution./.