Joint Circular No. 105/2016/TTLT-BQP-BCA-BLDTBXH details and guides the implementation of certain provisions of the Social Insurance Law and Decree No. 33/2016/NĐ-CP dated May 10, 2016 of the Government on mandatory social insurance for military personnel, public security officers, and civil servants receiving salaries equivalent to those of military personnel.

JOINT CIRCULAR

Detailed regulations and guidance on implementing certain provisions of the Social Insurance Law and Decree No. 33/2016/NĐ-CP dated May 10, 2016 of the Government regarding mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel.

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

Pursuant to Decree No. 33/2016/NĐ-CP dated May 10, 2016 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law concerning mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel (hereinafter referred to as Decree No. 33/2016/NĐ-CP);

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Pursuant to Decree No. 106/2014/NĐ-CP dated November 17, 2014, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

Pursuant to Decree No. 106/2012/NĐ-CP dated December 20, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids and Social Affairs,

The Minister of National Defense, the Minister of Public Security, and the Minister of Labor, Invalids and Social Affairs issue this Joint Circular detailing and guiding the implementation of certain provisions of the Social Insurance Law and Decree No. 33/2016/NĐ-CP dated May 10, 2016 of the Government regarding mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular details and guides the implementation of certain provisions of the Social Insurance Law and Decree No. 33/2016/NĐ-CP regarding mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel.

Article 2. Applicability

1. Workers participating in mandatory social insurance as prescribed in Clauses 1, 2, 3, and 4 of Article 2 of Decree No. 33/2016/NĐ-CP.

2. Employers participating in mandatory social insurance as prescribed in Clause 5 of Article 2 of Decree No. 33/2016/NĐ-CP.

Chapter II

b) Using narcotic drugs or precursor chemicals listed by the Government, except when using precursor-containing medicines or combined medicines containing precursors as prescribed by medical practitioners at healthcare facilities;

c) During the initial period of being required to take leave for treatment and rehabilitation due to occupational accidents or occupational diseases (the period during which workers must take leave for treatment and rehabilitation due to occupational accidents or occupational diseases without being caused by recurrence of injuries or illnesses);

Article 3. Conditions for enjoying sickness benefits

1. Workers as prescribed in Clause 1 of Article 2 of Decree No. 33/2016/NĐ-CP shall enjoy sickness benefits under one of the following circumstances:

a) Suffering from illness or accident that is not a work-related injury or treatment of injuries or diseases recurring due to a work-related injury or occupational disease, requiring absence from work and having been confirmed by a competent medical facility according to the regulations of the Ministry of National Defense, the Ministry of Public Security, and the Ministry of Health;

b) Absent from work to care for a child under seven years old who is ill and having been confirmed by a competent medical facility;

c) Female workers returning to work before the end of their maternity leave period and falling under one of the circumstances specified in Point a and b of this Clause.

2. Sickness benefits shall not be granted in the following cases:

a) Workers suffering from illness or accident resulting in absence from work due to self-inflicted harm, intoxication from alcohol, or use of narcotic drugs or precursor chemicals listed in the attached list of Decree No. 82/2013/NĐ-CP dated July 19, 2013 of the Government promulgating lists of narcotic drugs and precursor chemicals and Decree No. 126/2015/NĐ-CP dated December 9, 2015 of the Government amending and supplementing the list of narcotic drugs and precursor chemicals issued together with Decree No. 82/2013/NĐ-CP dated July 19, 2013 of the Government;

b) Workers absent from work for the first time due to a work-related injury or occupational disease;

c) Workers suffering from illness or accident during annual leave, personal leave, unpaid leave as provided by labor laws; maternity leave as provided by the Social Insurance Law; and preparation for retirement leave as currently regulated (for subjects managed by the Ministry of National Defense).

Article 4. Duration of sickness benefit

1. The duration of sickness benefits as prescribed in Clause 3 of Article 26 of the Social Insurance Law is based on the treatment period at a competent medical facility (including both inpatient and outpatient treatment). Among which, the number of days off work eligible for sickness benefits is calculated excluding public holidays, Tet holidays, and weekly rest days.

Example 1: Comrade Lieutenant Colonel QNCN Nguyen Hai Van, currently working at Factory Z under the General Department of Defense Industry; on April 14, 2016, Comrade Van was diagnosed with viral fever and had to take sick leave until April 18, 2016. Comrade Van's weekly rest day is Sunday.

Therefore, the total number of days Comrade Van was treated is five days; among which, the number of days eligible for sickness benefit from the social insurance fund is three days (excluding April 16, which is a public holiday for the anniversary of Hung Kings, and April 17, which is a weekly rest day).

2. The duration of benefits when children are ill as prescribed in Article 27 of the Social Insurance Law is implemented as follows:

a) The maximum duration of benefits when children are ill in a year for each child as prescribed in Clause 1 of Article 27 of the Social Insurance Law is calculated based on working days excluding public holidays, Tet holidays, and weekly rest days as stipulated. This period is counted from January 1 to December 31 of the Gregorian calendar, regardless of the date when the worker started participating in social insurance.

Example 2: Comrade Lieutenant Colonel Hoang Anh Tuan, working at Provincial Police X, has a child under three years old who is ill and had to take sick leave to care for the child from April 4 to April 11, 2016. Comrade Tuan's weekly rest day is Sunday.

Therefore, the total number of days Comrade Tuan actually took off work to care for his child is eight days; among which, the number of days eligible for benefits when children are ill is seven days (excluding one weekly rest day, which is Sunday).

b) In the same period, if a worker has two or more children under seven years old who are ill, the duration of benefits when children are ill is calculated based on the actual number of days the worker takes off work to care for the ill children; the maximum number of days a worker can take off work in a year for each child is implemented according to Clause 1 of Article 27 of the Social Insurance Law.

Example 3: Comrade Nguyen Thi Le, a civil servant, has two children under seven years old who are ill with the following periods: The first child was ill from January 4 to January 10, 2016, and the second child was ill from January 7 to January 13, 2016, and Comrade Le had to take sick leave to care for both ill children. Comrade Le's weekly rest day is Sunday. The duration of benefits when children are ill for Comrade Le is calculated from January 4 to January 13, 2016, totaling nine days (excluding one weekly rest day, which is Sunday).

c) In case both the father and mother participate in social insurance, they may take turns to take leave to care for their sick child based on each person's conditions, with the maximum duration for enjoying the sick child care benefit for each child in a year being as stipulated in Clause 1, Article 27 of the Social Insurance Law.

Example 4: Comrade Senior Lieutenant Engineer Nguyen Thi Mai and her spouse are participating in mandatory social insurance. The weekly rest day for both Comrade Mai and her spouse is Sunday. Comrade Mai and her spouse have a six-year-old child who was hospitalized from January 11 to February 5, 2016 due to illness. Due to work conditions, Comrade Mai and her spouse arranged to take turns taking leave to care for their child as follows:

- Comrade Mai took leave to care for the child from January 11 to January 17, 2016 and from January 25 to February 5, 2016;

- Comrade Mai's husband took leave to care for the child from January 18 to January 24, 2016.

Therefore, the period during which Comrade Mai and her spouse enjoy the sick child care benefit is calculated as follows:

For Comrade Mai: The total number of days taken off to care for the child is 19 days, excluding 2 weekly rest days on Sundays, leaving 17 days. According to the Social Insurance Law, the maximum number of days off for caring for a child aged between 3 and under 7 years old due to illness in a year is 15 days. Thus, in this case, since Comrade Mai's child is 6 years old, Comrade Mai is entitled to 15 days of sick child care benefit.

For Comrade Mai's husband: The total number of days taken off to care for the child is 7 days, excluding 1 weekly rest day on Sunday, leaving 6 days. The period during which Comrade Mai's husband enjoys the sick child care benefit is 6 days.

d) In cases where both the father and mother participate in social insurance and take leave to care for their sick child together, both the father and mother are entitled to enjoy the sick child care benefit; the maximum duration for enjoying the sick child care benefit for each child in a year is as stipulated in Clause 1, Article 27 of the Social Insurance Law.

Example 5: Comrade Senior Lieutenant Engineer Dang Thanh Ha and his spouse, who are participating in mandatory social insurance, have two children aged 4 years old who are ill. Comrade Ha and his spouse must take leave to care for their children. The weekly rest day for both Comrade Ha and his spouse is Sunday. The leave schedule for Comrade Ha and his spouse is as follows:

The first child was hospitalized due to illness, and Comrade Ha took leave to care for the child from May 4 to May 21, 2016;

The second child was ill at home, and Comrade Ha's spouse had to take leave to care for the child from May 5 to May 9, 2016.

In this case, both Comrade Ha and his spouse are entitled to enjoy the sick child care benefit.

For Comrade Ha: The period from May 4, 2016 to May 21, 2016 is 18 days, excluding 2 weekly rest days on Sundays, leaving 16 days. However, the maximum number of days off for caring for a child (aged between 3 and under 7 years old) due to illness in a year is 15 days. Therefore, the period during which Comrade Ha enjoys the sick child care benefit is only counted as 15 days.

For Comrade Ha's spouse: The period from May 5, 2016 to May 9, 2016 is 5 days, and the period during which Comrade Ha's spouse enjoys the sick child care benefit is 4 days (excluding 1 Sunday).

Article 5. Level of sickness benefit entitlement

1. The level of sickness benefit entitlement as prescribed in Clause 3, Article 28 of the Social Insurance Law shall be calculated as follows:

a) Level of benefit when taking leave due to illness:

Example 6: Comrade Lieutenant Colonel Nguyen Thi Hue, currently working at the Provincial Police Department Y; has a salary coefficient of 4.40; occupational seniority allowance of 14%; on March 15, 2016, Comrade Hue was ill and had to take leave until March 20, 2016, which is 06 days (excluding 01 weekly rest day, Sunday); therefore, Comrade Hue is entitled to sickness benefit from the social insurance fund for 05 days, the level of benefit is calculated as follows:

The monthly social insurance contribution salary basis of Comrade Hue in February 2016: 5,768,400 VND, thus the level of benefit when taking leave due to illness of Comrade Hue is:

b) In cases where taking leave to receive continuous sickness benefits for one month or more (including holidays, Tet holidays, weekly rest days), the level of sickness benefit for the period equivalent to one month is calculated based on the monthly salary for social insurance contribution of the month immediately preceding the leave to receive sickness benefits.

Example 7: Comrade Senior Warrant Officer Nguyen Van Hanh, salary coefficient 4.70, occupational seniority allowance 15%, Comrade Hanh suffered cervical spine degeneration and had to be hospitalized from April 4 to May 15, 2016; the monthly salary for social insurance contribution of the month immediately preceding the illness (March 2016) was calculated as 6,215,750 VND;

The level of sickness benefit for Comrade Hanh is calculated as follows:

Illness period counted as one month: From April 4 to May 3, 2016 is 01 month; the level of benefit is equal to the monthly salary for social insurance contribution in March 2016, which is 6,215,750 VND.

Period with odd days: From May 4 to May 15, 2016 is 12 days, including 02 weekly rest days, Sundays; therefore, the number of odd days eligible for sickness benefit from the social insurance fund is 10 days and the level of sickness benefit is:

Total amount of sickness benefit for Comrade Hanh is:

6,215,750 VND + 2,589,895 VND = 8,805,645 VND.

c) Level of benefit when taking leave to care for an ill child:

Example 8: In the case mentioned in Example 6 above, Comrade Hue has a child under 07 years old who is ill, and had to take leave to care for the child from April 16 to April 22, 2016, which is 07 days (including 01 weekly rest day, Sunday); therefore, Comrade Hue is entitled to sickness benefit for 06 days when taking leave to care for an ill child, the level of benefit is calculated as follows:

2. In cases where workers take leave due to illness or injury that is not a workplace accident, or take leave to care for an ill child during the first month of mandatory social insurance participation, the level of sickness benefit is calculated based on the monthly salary for social insurance contribution of that month.

3. Workers who take leave to receive sickness benefits for 14 working days or more in a month (including continuous sick leave or accumulated sick leave days in the month) do not have to pay social insurance contributions in that month. This period is not counted towards social insurance benefits.

Example 9: Comrade Captain Mai Van Nhan, currently working at the Provincial Police Department H, suffered digestive disorder and had to take leave to treat the illness from April 5 to April 11, 2016 (equivalent to 06 days); on April 12, 2016, Comrade Nhan returned to work; subsequently, on April 18, 2016, Comrade Nhan suffered from colitis and had to treat the illness from April 18 to April 26, 2016 (equivalent to 08 days); in total, in April 2016, Comrade Nhan received sickness benefits for 14 days.

Therefore, in April 2016, Comrade Nhan and his employer did not have to pay social insurance contributions, and this month does not count towards social insurance contributions.

4. During the period of receiving sickness benefits, if the Government adjusts the base salary upward or the worker receives promotion, salary increase, seniority allowance increase, or out-of-range seniority allowance increase, the level of sickness benefit for the worker is still calculated based on the monthly salary for social insurance contribution of the month immediately preceding the leave to treat the illness.

Example 10: Comrade Major Hoang Van Phong (salary coefficient: 5.00; occupational seniority allowance 15%) suffered a leg fracture due to a non-workplace accident and had to take leave to treat the illness from April 22 to June 4, 2016. The monthly salary for social insurance contribution of Comrade Phong in March 2016 was 6,612,500 VND.

Starting from May 1, 2016, the Government adjusted the base salary from 1,150,000 VND to 1,210,000 VND, then the level of sickness benefit for Comrade Phong from May 1 to June 4, 2016 is still calculated based on the salary of March 2016, which is 6,612,500 VND.

Article 6. Rest and recovery after illness

1. Workers who have received sickness benefits for 30 days or more in a year, and whose health has not recovered within the first 30 days after returning to work, are entitled to recuperation and health recovery leave. The duration and level of benefit are implemented according to the provisions of Article 29 of the Social Insurance Law.

Example 11: Comrade Major Nguyen Thi Kha, Financial Assistant at Unit X; up to June 2016, Comrade Kha had taken leave to receive sickness benefits for 40 days, after returning to work for one week and feeling weak, Comrade Kha reported to her superior and was granted recuperation and health recovery leave for 05 days. In August 2016, Comrade Kha fell ill and had to undergo surgery, took leave to receive sickness benefits for 10 days, but upon returning to work, her health had not fully recovered.

As of August 2016, Comrade Kha had taken leave to recuperate from illness for 05 days. Therefore, when returning to work after the period of leave due to illness requiring surgery and his health had not yet recovered, Comrade Kha is entitled to take leave to recuperate from illness for a maximum of 02 days (the maximum leave for recuperation after surgery is 07 days, but Comrade Kha had already taken leave to recuperate from illness for 05 days prior to this).

Example 12: As of December 31, 2016, Comrade Senior Lieutenant QNCN Nguyen Hoang Hung had taken leave to receive sickness benefits totaling 30 days. On January 1, 2017, Comrade Hung was issued a decision by the unit leader to prepare for retirement; therefore, Comrade Hung is not entitled to take leave to recuperate from illness.

2. The decision on the number of days of leave to recuperate from illness according to Clause 2, Article 29 of the Social Insurance Law shall be made by the head of units at the Brigade level and equivalent under the Ministry of National Defense; the head of units under Ministries, units at the Bureau level under General Departments; provincial and central city-level Public Security, Fire Prevention and Fighting Departments; prisons and equivalent units under General Departments; Brigade-level units under Military Region Commands; Academies, People's Police Universities, Hospitals, Enterprises, and Non-Profit Organizations under the Ministry of Public Security based on the proposal of medical, personnel management departments.

3. The time off for rest and recovery shall be counted in the year in which the employee meets the conditions for such rest and recovery.

Example 13: Comrade Senior Lieutenant Nguyen Dinh Hung took leave to receive sickness benefits due to surgery from October 15, 2016 to December 15, 2016 (in 2016, Comrade Hung did not take leave to recuperate from illness). From December 16, 2016 until January 6, 2017, Comrade Hung returned to work but due to his health not having fully recovered, he was granted leave to recuperate from illness for 07 days.

The 7-day leave for recuperation of Comrade Hung is counted towards the year 2016.

4. In cases where workers suffer from illness but do not take leave from work, or must take leave for treatment but do not receive sickness benefits from the social insurance fund, they are not entitled to the recuperation benefit after illness.

Example 14: As of December 31, 2016, Comrade Major Luu Dang Kien had a total of 35 days of hospitalization and outpatient treatment due to illness, but Comrade Kien did not receive sickness benefits from the social insurance fund; therefore, Comrade Kien is not entitled to the recuperation benefit after illness.

Section 2. MATERNITY BENEFITS

Article 7. Conditions for Maternity Benefits

The conditions for maternity benefits for female workers giving birth, female workers carrying a child for another woman, the mother who has carried a child for another woman, and workers adopting children under six months old are stipulated in Clause 2 and Clause 3 of Article 31 of the Social Insurance Law, and are detailed as follows:

1. The 12-month period before childbirth or adoption is determined as follows:

a) If childbirth or adoption occurs before the 15th day of the month, then the month of childbirth or adoption is not included in the 12-month period before childbirth or adoption.

Example 15: Comrade Lieutenant Nguyen Thi Lan gave birth on January 13, 2017, the 12-month period before childbirth is calculated from January 2016 to December 2016. If during this period, Comrade Lan has contributed to social insurance for at least 6 months or at least 3 months if she had to stop working to rest due to pregnancy as prescribed by a competent healthcare facility, then Comrade Lan is entitled to maternity benefits as prescribed.

b) If childbirth or adoption occurs on or after the 15th day of the month and there is social insurance contribution in that month, then the month of childbirth or adoption is included in the 12-month period before childbirth or adoption. If there is no social insurance contribution in that month, it is handled according to Point a of this Clause.

Example 16: Comrade Nguyen Thi Ha, a confidential service employee, left her job in August 2017 and gave birth on December 16, 2017. The 12-month period before childbirth is calculated from January 2017 to December 2017. If during this period, Comrade Ha has contributed to social insurance for at least 6 months or at least 3 months if she had to stop working to rest due to pregnancy as prescribed by a competent healthcare facility, then Comrade Ha is entitled to maternity benefits as prescribed. The payment of maternity benefits for Comrade Ha will be made by the local social insurance agency where she resides legally.

2. The conditions for receiving a one-time allowance upon childbirth are detailed as follows:

a) In cases where only the father participates in social insurance or both parents participate in social insurance but the mother does not meet the conditions to receive maternity benefits upon childbirth, the father must have contributed to social insurance for at least 6 months within the 12-month period before childbirth.

Example 17: Comrade Second Lieutenant Nguyen Van Hanh had mandatory social insurance contributions from May 2015 to September 2015; from October 2015 to February 2016, Comrade Hanh was on leave for illness and received sickness benefits from the social insurance fund without contributing to social insurance; in March 2016, Comrade Hanh resumed work. On May 12, 2016, Comrade Hanh's wife (who participated in social insurance but did not meet the conditions for maternity benefits) gave birth. Thus, the 12-month period before Comrade Hanh's wife gave birth is from May 2015 to April 2016; during this period, Comrade Hanh contributed to social insurance for 7 months, so Comrade Hanh is entitled to a one-time allowance equal to twice the minimum wage base at the time of his wife's childbirth.

b) In case only the father participates in social insurance, the surrogate mother and the carrier do not participate in social insurance or have participated but do not meet the conditions for maternity benefits, then the father must contribute to social insurance for at least six months within the twelve months prior to receiving the child.

Example 18: Comrade Bui Van Hien, a confidential staff member, has been participating in social insurance since December 2015; due to health conditions, Comrade Hien and his wife had to rely on a surrogate mother; on December 18, 2016, Comrade Hien and his wife received their child. However, Comrade Hien's wife and the surrogate mother did not participate in mandatory social insurance; therefore, during the twelve months before receiving the child, Comrade Hien had thirteen months of social insurance participation (from December 2015 to December 2016), so Comrade Hien is entitled to a one-time allowance equal to two times the minimum wage at the time of receiving the child (1,210,000 VND x 2 months = 2,420,000 VND).

Article 8. Duration of Maternity Leave

1. Female workers are entitled to take leave and receive maternity benefits before and after childbirth according to Clause 1, Article 34 of the Social Insurance Law, which is specified as follows:

a) During the period when female workers take leave and receive maternity benefits before childbirth, if the fetus dies in utero and the female worker meets the conditions stipulated in Clause 2, Article 31 of the Social Insurance Law, in addition to the maternity benefits for the period of leave taken before childbirth, the female worker is entitled to take leave and receive benefits as prescribed in Article 33 of the Social Insurance Law starting from the date of fetal death.

Example 19: Comrade Major Hoang Thi Phuong has participated in mandatory social insurance for at least twelve consecutive months, took leave and received maternity benefits before childbirth at the eighth month of pregnancy, and her fetus died in utero one month after taking leave. Therefore, Comrade Phuong, in addition to receiving maternity benefits until the date of fetal death, is also entitled to take leave and receive maternity benefits as directed by a competent medical facility, but not exceeding fifty days including holidays and weekends.

b) In cases where female workers take leave and receive maternity benefits before childbirth, and the child dies after birth, if the female worker meets the conditions stipulated in Clause 2, Article 31 of the Social Insurance Law, in addition to the maternity benefits for the period of leave taken before childbirth, the female worker is entitled to receive benefits as prescribed in Clause 3, Article 34 of the Social Insurance Law.

2. In cases where the mother dies after childbirth, the father or the person directly raising the child shall be entitled to maternity benefits as prescribed in Clauses 4, 5, and 6, Article 34 of the Social Insurance Law, which are specified as follows:

a) In cases where only the mother participates in social insurance and she dies after childbirth, the father or the person directly raising the child shall be entitled to receive the remaining maternity benefits of the mother. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the last six months of the mother before taking leave.

b) In cases where both the father and the mother participate in social insurance and the mother dies after childbirth, the father shall be entitled to take leave and receive the remaining maternity benefits of the mother. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the last six months of the father before taking leave.

c) In cases where only the mother participates in social insurance but does not meet the conditions stipulated in Clause 2 or Clause 3, Article 31 of the Social Insurance Law and dies, the father or the person directly raising the child shall be entitled to take leave and receive maternity benefits until the child reaches six months of age. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the months the mother contributed to social insurance.

d) In cases where both the father and the mother participate in social insurance but only the father meets the conditions stipulated in Clause 2, Article 31 of the Social Insurance Law and the mother dies after childbirth, the father shall be entitled to take leave and receive maternity benefits until the child reaches six months of age. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the six months before taking leave of the father.

đ) In cases where the father or the person directly raising the child as stipulated in Points b and d of this Clause participates in social insurance but does not take leave, they still receive maternity benefits in addition to their salary. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the six months before taking leave of the mother.

e) In cases where only the father participates in social insurance and the mother dies after childbirth or encounters risks after childbirth that render her unable to care for the child as confirmed by a competent medical facility, the father shall be entitled to take leave and receive maternity benefits until the child reaches six months of age. The amount of maternity benefit is calculated based on the average monthly salary paid for social insurance contributions of the six months before taking leave of the father.

g) For cases stipulated in Points b, d, and e of this Clause, if the father's social insurance contributions are less than six months, the amount of maternity benefit is calculated based on the average monthly salary of the months he contributed to social insurance.

3. In cases where a female worker is pregnant with twins or more, and if some of the children die or are stillborn, the duration of leave and one-time allowance upon childbirth for the female worker shall be calculated based on the number of live births, including those who died or were stillborn.

If all fetuses are stillborn, the duration of leave for maternity benefits shall be implemented according to Article 33 of the Social Insurance Law for each stillbirth, without overlapping periods of leave.

In the case where all children born are dead after birth, the period for taking leave under maternity allowance shall be implemented according to Clause 3, Article 34 of the Social Insurance Law, applicable to the last child who died.

Article 9. Period of enjoyment when adopting a child

A worker adopting a child under six months old shall take leave under maternity allowance according to Article 36 of the Social Insurance Law. In the case where a worker meets the conditions for enjoying maternity allowance as stipulated in Clause 2, Article 31 of the Social Insurance Law but does not take leave to care for the child, they will only receive a one-time allowance as provided for in Article 38 of the Social Insurance Law.

Article 10. Level of enjoyment of maternity allowance

1. The level of enjoyment of maternity allowance shall be implemented according to Clause 1, Article 39 of the Social Insurance Law and shall be specifically guided as follows:

a) The average monthly salary paid for social insurance as the basis for calculating maternity allowance is the average monthly salary paid for social insurance of the six consecutive months immediately preceding the leave for maternity allowance. If the period of social insurance contributions is not continuous, it will be accumulated.

Example 20: Comrade Lieutenant Non-Commissioned Officer Nguyen Thi Anh, gave birth on January 20, 2016, had the following salary contribution history for the six consecutive months immediately before giving birth:

- From August 2015 to September 2015 (two months): Lieutenant Non-Commissioned Officer, salary coefficient 3.70; occupational seniority allowance 10%;

- From October 2015 to January 2016 (four months): First Lieutenant Non-Commissioned Officer, salary coefficient 3.95; occupational seniority allowance 10%;

The average monthly salary paid for social insurance of the six consecutive months immediately before taking leave for maternity allowance of Comrade Anh is calculated as follows:

Thus, the average monthly salary paid for social insurance of the six consecutive months immediately before taking leave for maternity allowance of Comrade Anh is 4,891,333 VND/month.

b) For cases where workers enjoy maternity allowance as prescribed in Articles 32, 33, and 37 of the Social Insurance Law during the first month of participating in social insurance, the level of enjoyment of maternity allowance is calculated based on the salary used as the basis for social insurance contributions in that very month.

2. The period of taking leave under maternity allowance from fourteen working days or more in a month shall be counted as the period of social insurance contributions as stipulated in Clause 2, Article 39 of the Social Insurance Law, and shall be guided as follows:

a) The period of enjoyment of maternity allowance of workers who have been demobilized, discharged, or left their job before the childbirth date or adoption of a child under six months old as stipulated in Clause 4, Article 31 of the Social Insurance Law shall not be counted as the period of social insurance contributions;

b) In the case where female workers return to work before the end of the maternity leave period as prescribed, the period of enjoyment of maternity allowance from the time of leave until returning to work before the end of the maternity leave period shall be counted as the period of social insurance contributions, starting from the time of returning to work before the end of the maternity leave period, the female worker will still enjoy maternity allowance until the end of the period prescribed in Clause 1 or Clause 3, Article 34 of the Social Insurance Law, but the worker and employer must continue to pay social insurance and health insurance premiums;

c) In the case where the father or the person directly raising the child, the mother who has carried the pregnancy for another woman, the father who has carried the pregnancy for another man, or the person directly raising the child enjoys maternity allowance without taking leave, the worker and employer must still pay social insurance and health insurance premiums.

3. During the period of enjoying maternity allowance, if the Government adjusts the basic wage upward or the worker is promoted, given a higher military rank, increased salary, or seniority allowance, the level of enjoyment of maternity allowance of the worker will still be calculated based on the average monthly salary at the time of starting to enjoy maternity allowance.

Example 21: Comrade Senior Lieutenant Non-Commissioned Officer Nguyen Hai Van, clerk (salary coefficient 4.70; occupational seniority allowance 13%), with a compulsory social insurance participation period of thirteen years two months; on March 15, 2016, Comrade Van gave birth, the period of enjoyment of maternity allowance of Comrade Van was calculated from March 15 to September 14, 2016.

The average monthly salary of the six consecutive months immediately before Comrade Van gave birth was 6,107,650 VND. From May 1, 2016, the Government adjusted the basic wage from 1,150,000 VND to 1,210,000 VND, then the maternity allowance from May 1 to September 14, 2016, for Comrade Van would still be calculated based on the average monthly salary of the six months before giving birth, which is 6,107,650 VND (with the basic wage being 1,150,000 VND).

4. The period of taking leave under maternity allowance shall be counted as the period of social insurance contributions as stipulated in Clause 2 of this Article, recorded according to the salary paid for social insurance of the month immediately preceding the leave for maternity allowance. In the case where the worker receives a salary increase during the period of taking leave under maternity allowance, it will be recorded according to the new salary of the worker from the date of the salary increase.

Workers engaged in jobs or occupations classified as heavy, dangerous, or extremely heavy, dangerous, and hazardous by the Ministry of Labor, Invalids, and Social Affairs, or working in areas with a regional allowance coefficient of 0.7 or higher, who take leave under maternity allowance, the period of taking leave under maternity allowance shall be counted as the period of engaging in heavy, dangerous, or extremely heavy, dangerous, and hazardous jobs or working in areas with a regional allowance coefficient of 0.7 or higher.

Article 11. Restoring Health After Maternity Leave

1. Female workers giving birth or carrying a pregnancy for another woman shall take leave under post-maternity recuperation and health recovery as prescribed in Article 41 of the Social Insurance Law and Point c, Clause 3, Article 5 of Decree No. 33/2016/NĐ-CP.

2. The decision on the number of days for recuperation and health recovery after maternity leave, as stipulated in Clause 2, Article 41 of the Social Insurance Law, shall be made by the Heads of units at the Brigade level and equivalent under the Ministry of National Defense; Heads of units under Ministries, units at the General Department level; Public Security, Fire Prevention and Fighting Police of provinces and centrally governed cities; Prisons and equivalent units under the General Department; Brigades under the Military Region Command; Academies, People's Public Security Schools, Hospitals, Enterprises, and Non-Business Units under the Ministry of Public Security, based on the proposal of military medical services, health services, and personnel departments.

3. If female workers meet the conditions for rest and health recovery in a certain year, the period of rest and health recovery while enjoying such benefits is counted for that year.

Example 22: Comrade Lieutenant Nguyen Thi Tham, working at the General Department of National Defense Industry, returned to work on December 15, 2016, after taking maternity leave. Due to her health not fully recovered by January 10, 2017, Comrade Tham was granted 5 days of recuperation and health recovery leave. The time off for recuperation and health recovery for Comrade Tham was counted towards the year 2016.

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

Section 3. RETIREMENT BENEFITS

Article 12. Recipients and Conditions for Monthly Pension

1. The recipients and conditions for monthly pension shall be implemented according to the provisions of Article 8 of Decree No. 33/2016/ND-CP.

2. Workers specified in Article 8 of Decree No. 33/2016/ND-CP shall have their periods of service accumulated to determine retirement benefits, specifically as follows:

a) Periods of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, and dangerous according to the list issued by the Ministry of Labor, Invalids, and Social Affairs; periods of work in areas with regional allowances of coefficient 0.7 or higher; and periods of service in Battlefields B and C before April 30, 1975, and Battlefield K before August 31, 1989, which were interrupted, shall be accumulated as grounds for determining eligibility for retirement benefits.

Example 23: Comrade Major QNCN Le Van Nam, born in March 1965, worked as a staff member on a labor contract from April 1988 under normal conditions; transferred to a civil servant position from April 2000 as a welder; transferred to a professional soldier position from April 2012 working at Bai Long Vien Island (an area with a regional allowance coefficient of 0.7). Comrade Nam retired on April 1, 2016, having contributed 28 years to social insurance.

At the time of receiving the pension, Comrade Nam was 51 years and 1 month old, with a total of 16 years of work in occupations or jobs classified as heavy, hazardous, dangerous, and periods of work in areas with regional allowances of coefficient 0.7 or higher (from April 2000 to March 2012, 12 years, and from April 2012 to March 2016, 4 years). Therefore, Comrade Nam meets the conditions for receiving a pension as stipulated in Point b, Clause 1, Article 8 of Decree No. 33/2016/ND-CP.

b) Periods of service with social insurance contributions in the Army, Public Security, and Confidential Organizations, which are recognized as military age, public security seniority, or confidential seniority, shall be accumulated to determine retirement benefits according to Clause 2, Article 8 of Decree No. 33/2016/ND-CP.

3. Workers specified in Clauses 1 and 2, Article 2 of Decree No. 33/2016/ND-CP, if the mandatory social insurance contribution period is still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions in specific cases below and have the desire, may pay the entire amount of social insurance contributions for the remaining months at once, with the monthly contribution rate being 22% of the monthly salary for social insurance in the last month before retirement, into the pension and death benefit fund to receive a monthly pension; workers will receive a monthly pension at the month when they meet the age requirement for receiving a pension and have paid the required social insurance contributions for the remaining months:

a) Workers working under normal conditions, reaching 55 years old for males and 50 years old for females but still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions;

Example 24: Comrade Do Thi Hai, born in August 1966, works as a coding officer at the Government Cryptographic Agency. From September 1, 2016, the agency allowed Comrade Hai to retire with 19 years and 7 months of social insurance contributions. Comrade Hai wishes to pay the social insurance contributions for the remaining 5 months to reach 20 years of social insurance contributions and receive a monthly pension. In September 2016, Comrade Hai paid into the social insurance account of the Social Insurance Department of the Ministry of National Defense the amount equal to 22% of 5 months' salary for social insurance in the last month before retirement (August 2016). Therefore, starting from September 2016, Comrade Hai (aged 50) receives a monthly pension.

b) Reaching 50 years old for males and 45 years old for females, with a total of 15 years or more of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, and dangerous according to the list issued by the Ministry of Labor, Invalids, and Social Affairs, periods of work in areas with regional allowances of coefficient 0.7 or higher, and periods of service in Battlefields B and C before April 30, 1975, and Battlefield K before August 31, 1989, but still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions;

c) Reaching 50 years old for males and 45 years old for females, with a reduction in work capacity of 61% or more, but still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions;

d) Having worked for 15 years or more in occupations or jobs classified as extremely heavy, hazardous, and dangerous, with a reduction in work capacity of 61% or more, regardless of age, but still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions;

đ) Infected with HIV/AIDS due to occupational accidents or risks while performing duties, still lacking up to a maximum of 6 months to reach 20 years of social insurance contributions.

Article 13. Monthly pension benefit level

1. The method for calculating the monthly pension benefit level as stipulated in Article 9 of Decree No. 33/2016/NĐ-CP is specified as follows:

a) For workers who start receiving the monthly pension benefit from January 1, 2016 to December 31, 2017, the monthly pension benefit ratio is calculated at 45% corresponding to 15 years of social insurance contributions, with an additional 2% for men and 3% for women for each subsequent year of social insurance contributions; the maximum rate is 75%.

When calculating the pension ratio (including cases specified in Points b and c of this Clause), if the period of social insurance contributions includes months, then from 01 month to 06 months is counted as half a year, and from 07 months to 11 months is counted as one year.

Example 25: Comrade Colonel Nguyen Van Ba, born in June 1969, enlisted in October 1986, began receiving the monthly pension benefit on January 1, 2016, with 29 years and 03 months of social insurance contributions. The monthly pension benefit ratio for Comrade Ba is calculated as follows:

- The first 15 years are calculated at 45%;

- From the 16th to the 29th year, which is 14 years, an additional calculation is made: 14 x 2% = 28%;

- 03 months are calculated as half (1/2) year of social insurance contributions: 0.5 x 2% = 1%;

- The total ratio above is: 45% + 28% + 1% = 74%;

The monthly pension benefit ratio for Comrade Ba is: 74%.

Example 26: Comrade Major Tran Thi Lan, Police Officer, born in June 1968, started working in the People's Police in May 1993, began receiving the monthly pension benefit on December 1, 2017, with 24 years and 07 months of social insurance contributions. The monthly pension benefit ratio for Comrade Lan is calculated as follows:

- The first 15 years are calculated at 45%;

- From the 16th to the 24th year, which is 9 years, an additional calculation is made: 9 x 3% = 27%;

- 07 months are calculated as one year of social insurance contributions: 1 x 3% = 3%;

- The total ratio above is: 45% + 27% + 3% = 75%;

The monthly pension benefit ratio for Comrade Lan is: 75%.

b) For female workers who start receiving the monthly pension benefit from January 1, 2018 onwards, the monthly pension benefit ratio is calculated at 45% corresponding to 15 years of social insurance contributions, with an additional 2% for each subsequent year of social insurance contributions; the maximum rate is 75%.

Example 27: In the case of Comrade Lan (as mentioned in Example 26), but she began receiving the monthly pension benefit on January 1, 2018. The monthly pension benefit ratio for Comrade Lan is calculated as follows:

- The first 15 years are calculated at 45%;

- From the 16th to the 24th year, which is 9 years, an additional calculation is made: 9 x 2% = 18%;

- 07 months are calculated as one year of social insurance contributions: 1 x 2% = 2%;

- The total ratio above is: 45% + 18% + 2% = 65%;

The monthly pension benefit ratio for Comrade Lan is: 65%.

c) For male workers who start receiving the monthly pension benefit from January 1, 2018 onwards, the monthly pension benefit ratio is calculated at 45% corresponding to the number of years of social insurance contributions as shown in the table below; with an additional 2% for each subsequent year of social insurance contributions; the maximum rate is 75%.

Example 28: Comrade Colonel Le Trung Kien, born in February 1970, enlisted in October 1988, began receiving the monthly pension benefit on January 1, 2018, with 29 years and 03 months of social insurance contributions. The monthly pension benefit ratio for Comrade Kien is calculated as follows:

- The first 16 years are calculated at 45%;

- From the 17th to the 29th year, which is 13 years, an additional calculation is made: 13 x 2% = 26%;

- 03 months are calculated as half a year of social insurance contributions: 0.5 x 2% = 1%;

- The total ratio above is: 45% + 26% + 1% = 72%;

The monthly pension benefit ratio for Comrade Kien is: 72%.

Example 29: Comrade Lieutenant Senior Technician Hoang Dinh An, born in September 1973, enlisted in January 1991, a driver, began receiving the monthly pension benefit on January 1, 2022, with 31 years of social insurance contributions. The monthly pension benefit ratio for Comrade An is calculated as follows:

- The first 20 years are calculated at 45%.

- From the 21st to the 31st year, which is 11 years, an additional calculation is made: 11 x 2% = 22%;

- The total ratio above is: 45% + 22% = 67%;

The monthly pension benefit ratio for Comrade An is: 67%.

2. The method for calculating the monthly pension benefit level according to Clause 3 of Article 9 of Decree No. 33/2016/NĐ-CP for workers with a reduced work capacity of 61% or more, meeting the conditions stipulated in Clause 2 of Article 55 of the Social Insurance Law, is implemented as follows:

a) Calculated as prescribed in Clause 1 of this Article, then for each year retired before the age of 55 for men and 50 for women as stipulated in Point a of Clause 2 of Article 54 of the Social Insurance Law, or retired before the age of 50 for men and 45 for women as stipulated in Point b of Clause 2 of Article 54 of the Social Insurance Law, the pension benefit ratio decreases by 2%. If the retirement age has a fractional period from 01 month to 06 months, the reduction is 1%, and over 06 months, there is no percentage reduction due to retiring early that year.

Example 30: Comrade Major Senior Technician Pham Van Hung, working under normal conditions, has 26 years and 4 months of social insurance contributions, does not meet the conditions for retirement as stipulated in Point a of Clause 2 of Article 8 of Decree No. 33/2016/NĐ-CP, with a reduced work capacity of 61%, retired on June 1, 2016, when he was 53 years old. The monthly pension benefit ratio for Comrade Hung is calculated as follows:

- For the first 15 years, it is calculated at 45%;

- From the 16th to the 26th year, which is 11 years, an additional calculation is made: 11 x 2% = 22%.

- 04 months are calculated as half a year, an additional calculation is made: 0.5 x 2% = 1%.

- The total ratio above is: 45% + 22% + 1% = 68%.

- Comrade Hung retired two years earlier than the age of 55 stipulated, so the pension benefit ratio is reduced: 2 x 2% = 4%.

- The monthly pension benefit ratio for Comrade Hung is: 68% - 4% = 64%.

Example 31: Comrade Lieutenant Senior Technician Nguyen Van Ha, born in 1962, worked under a labor contract from February 1986; transferred to civil servant status from February 1998; transferred to Senior Technician from April 2012, worked under normal conditions, had a reduced work capacity of 61%, and retired on February 1, 2016 (with 30 years of social insurance contributions).

The pension benefit ratio for Comrade Ha is calculated as follows:

- The first 15 years are calculated at 45%;

- From the 16th to the 30th year, which is 15 years, an additional calculation is made: 15 x 2% = 30%;

- The total ratio above is: 45% + 30% = 75%;

- Comrade Ha was born in 1962, so the date January 1, 1962, is taken as the basis for calculating age to determine early retirement. Therefore, at the time of receiving pension benefits (February 1, 2016), Comrade Ha was 54 years and 1 month old, thus the reduction rate due to early retirement is 1%.

Thus, the monthly pension benefit ratio of Comrade Ha is 75% - 1% = 74%.

b) The minimum monthly pension level for workers stipulated in Point a Clause of this Article is equal to the basic wage level.

Article 14. Time of Receiving Pension

1. The time of receiving pension is the date recorded in the decision on retirement to receive social insurance benefits issued by the competent authority's head that takes effect when the worker meets the conditions to receive pension according to the law.

2. The time of meeting the age condition for receiving pension is the first day of the month immediately following the birth month of the year in which the worker meets the age condition for receiving pension. In cases where the date of birth and month of birth cannot be determined (only the year of birth is recorded), the time of receiving pension is January 1 of the year immediately following the year in which the worker meets the age condition for receiving pension.

3. The time of meeting the conditions for receiving retirement benefits due to reduced work capacity is the first day of the month immediately following when the worker has met all three conditions regarding age, social insurance contribution period, and has been concluded by the authorized Medical Appraisal Board to have a reduced work capacity of 61% or more.

Example 32: Comrade Tran Van Quang, Lieutenant, born on May 10, 1965, by the end of July 2016 had 23 years of mandatory social insurance contributions. On July 5, 2016, the Medical Appraisal Board of the Ministry of National Defense concluded that Comrade Quang had a reduced work capacity of 61%. The time when Comrade Quang met the conditions for receiving pension due to reduced work capacity is August 1, 2016.

Example 33: Comrade Le Thi Minh, Senior Sergeant, born on November 10, 1970, joined mandatory social insurance from September 1996; transferred to civil servant status from August 2006; transferred to non-civil servant status from August 2013; on September 1, 2016, the Medical Appraisal Board of the Ministry of National Defense concluded that Comrade Minh had a reduced work capacity of 61%. The time when Comrade Minh met the conditions for receiving pension due to reduced work capacity is October 1, 2016.

Example 34: Comrade Tran Thi Lan, statistician, Government Cryptographic Bureau, born on May 10, 1973, had 23 years of mandatory social insurance contributions (including 15 years as a teacher and 8 years in cryptographic work). On May 5, 2016, the Medical Appraisal Board of the Ministry of National Defense concluded that Comrade Lan had a reduced work capacity of 61%. The time when Comrade Lan met the conditions for receiving pension due to reduced work capacity is June 1, 2018 (the month immediately following the month when Comrade Lan turned 45 years old, meeting the age condition for receiving pension due to reduced work capacity).

4. In cases where the worker or employer submits the application late compared to the regulations, they must provide a written explanation detailing the reasons and bear legal responsibility for the content of the explanation.

5. The time of receiving pension for cases without original files as stipulated in Clause 11, Article 23 of Decree No. 33/2016/NĐ-CP is the date recorded in the resolution document of the competent authority.

6. The time of receiving pension for individuals who retain their social insurance contribution period is implemented according to the provisions of Clause 3, Article 59 of the Social Insurance Law.

Article 15. One-time allowance upon retirement

The one-time allowance upon retirement prescribed in Article 58 of the Social Insurance Law shall be implemented as follows:

1. Workers who cease work and begin to receive monthly pension from January 1, 2016 to December 31, 2017, and have contributed to social insurance for more than 30 years for males and more than 25 years for females shall be entitled to the one-time allowance.

Example 35: Comrade Senior Colonel Vu Hoai Nam, born on March 15, 1959, began receiving monthly pension from March 2016, having contributed to social insurance for 40 years and 1 month. Comrade Nam has contributed to social insurance for 10 years and 1 month longer than the corresponding number of years for a 75% pension rate (over 30 years), so in addition to the monthly pension, Comrade Nam will also receive a one-time allowance upon retirement equal to 10.5 years x 0.5 = 5.25 months of the average monthly salary paid for social insurance contributions.

Example 36: Comrade Lieutenant Senior Engineer Nguyen Thi Lan, born on May 1, 1968, joined social insurance from February 1988, worked in the Military for 16 years and 3 months, with a military age of 4 years and 3 months, working under normal conditions, with a reduced labor capacity of 61%, and ceased work to receive monthly pension from May 1, 2016, with a total mandatory social insurance contribution period of 28 years and 3 months; thus, Comrade Lan has contributed to social insurance for 3 years and 3 months longer than the corresponding number of years for a 75% pension rate (over 25 years). Therefore, in addition to the monthly pension, Comrade Lan will also receive a one-time allowance upon retirement equal to 3.5 years x 0.5 = 1.75 months of the average monthly salary paid for social insurance contributions.

2. Female workers who cease work and begin to receive monthly pension from January 1, 2018 onwards, and have contributed to social insurance for more than 30 years shall be entitled to the one-time allowance.

Example 37: Comrade Major Senior Engineer Ha Thi Hoa, management staff, born on April 30, 1968, retired in May 2018, having contributed to social insurance for 31 years and 1 month. Comrade Hoa has contributed to social insurance for 1 year and 1 month longer than the corresponding number of years for a 75% pension rate (over 30 years), so in addition to the monthly pension, Comrade Hoa will also receive a one-time allowance upon retirement equal to 1.5 years x 0.5 = 0.75 months of the average monthly salary paid for social insurance contributions.

3. Male workers who cease work and begin to receive monthly pension in 2018 must have contributed to social insurance for more than 31 years, in 2019 for more than 32 years, in 2020 for more than 33 years, in 2021 for more than 34 years, and from 2022 onwards for more than 35 years shall be entitled to the one-time allowance.

Example 38: Comrade Dang Van Ha, research officer, State Cryptographic Agency, born on April 14, 1960, retired in May 2018, having contributed to social insurance for 40 years and 9 months. Comrade Ha has contributed to social insurance for 9 years and 9 months longer than the corresponding number of years for a 75% pension rate (over 31 years), so in addition to the monthly pension, Comrade Ha will also receive a one-time allowance upon retirement equal to 10 years x 0.5 = 5.0 months of the average monthly salary paid for social insurance contributions.

Example 39: Comrade Major Le Van Ba, police station officer, retired in May 2022, having contributed to social insurance for 37 years and 6 months. Comrade Ba has contributed to social insurance for 2 years and 6 months longer than the corresponding number of years for a 75% pension rate (over 35 years), so in addition to the monthly pension, Comrade Ba will also receive a one-time allowance upon retirement equal to 2.5 years x 0.5 = 1.25 months of the average monthly salary paid for social insurance contributions.

Article 16. One-time social insurance

1. One-time social insurance shall be implemented in accordance with the provisions of Article 10 of Decree No. 33/2016/NĐ-CP.

The average monthly salary for calculating one-time social insurance shall be carried out in accordance with the provisions of Article 62 of the Social Insurance Law, Article 11 of Decree No. 33/2016/NĐ-CP, and Article 18 of this Circular. In cases where the time of compulsory social insurance contributions under the state-defined salary system is not sufficient to meet the number of years specified in Clause 1 of Article 18 of this Circular, the average monthly salary of the months during which social insurance was contributed shall be calculated.

2. The amount of one-time social insurance benefit for workers who have not completed one year of social insurance contributions shall be calculated at 22% of the adjusted monthly salaries already paid for social insurance based on the consumer price index, with a maximum of two months' average monthly salary contribution for social insurance.

Example 40: Comrade Kieu Cao Vu, a Cryptographic Staff member, recruited in May 2016; initial rank group 2, grade 1/10, salary coefficient 2.95. Due to special reasons, he was allowed to leave his job and receive one-time social insurance benefits from September 1, 2016; the period of social insurance participation from May 2016 to August 31, 2016, is four months. The amount of one-time social insurance benefit for Comrade Vu is:

1,210,000 VND x 2.95 x 22% x 4 months = 3,141,160 VND.

Example 41: Also in the case of Comrade Vu (mentioned in Example 40), assuming Comrade Vu left his job and received one-time social insurance benefits from April 1, 2017; the period of social insurance participation from May 2016 to March 31, 2017, is eleven months. The amount of one-time social insurance benefit for Comrade Vu is calculated as follows:

1,210,000 VND x 2.95 x 22% x 11 months = 8,638,190 VND.

However, Comrade Vu has less than one year (eleven months) of service; therefore, the maximum amount of one-time social insurance benefit is equal to two months' average monthly salary contribution for social insurance:

1,210,000 VND x 2.95 x 2 months = 7,139,000 VND.

3. The amount of one-time social insurance benefit for workers who have both voluntary and mandatory social insurance periods does not include the amount of state support for voluntary social insurance contributions, except in cases where the worker suffers from one of the life-threatening diseases specified in Point b Clause 1 of Article 10 of Decree No. 33/2016/NĐ-CP. The calculation of the one-time social insurance benefit is carried out as if the worker did not receive state support for social insurance contributions, then subtracting the amount of state support for voluntary social insurance contributions (if any).

The amount of state support for voluntary social insurance contributions is calculated as the total amount of state support for each month of voluntary social insurance contributions. The amount of support for each month is calculated using the following formula:

4. When calculating the amount of one-time social insurance benefit, in cases where there are odd months of social insurance contributions, from one to six months are counted as half a year, and from seven to eleven months are counted as one year.

In cases where there are social insurance contributions both before and after January 1, 2014, and the contributions before January 1, 2014, include odd months, those odd months will be transferred to the period starting from January 1, 2014, to serve as the basis for calculating one-time social insurance benefits.

5. Workers meeting the conditions stipulated in Clause 1 of Article 10 of Decree No. 33/2016/NĐ-CP, who are entitled to one-time social insurance benefits, shall receive the specific amount as follows:

a) 1.5 months' average monthly salary contribution for social insurance for years prior to 2014;

b) 2 months' average monthly salary contribution for social insurance for years from 2014 onwards.

Example 42: Comrade Lieutenant Tran Van Loi, enlisted in February 2003, demobilized back to the locality from June 1, 2016, with a total of 13 years and 4 months of social insurance contributions (including 10 years and 11 months of contributions before January 1, 2014, and 2 years and 5 months of contributions from January 1, 2014 onwards). The amount of one-time social insurance benefit for Comrade Loi is calculated as follows:

- Comrade Loi has 10 years and 11 months of contributions before 2014; the 11 odd months will be transferred to the period from 2014 onwards. Therefore, the total months of contributions counted until May 31, 2016, for calculating one-time social insurance benefits for Comrade Loi is 10 years before 2014 and 3 years and 4 months (2 years and 5 months plus 11 months) of contributions from 2014 onwards (calculated as 3.5 years).

- The amount of one-time social insurance benefit for Comrade Loi is calculated as follows:

Thus, the amount of one-time social insurance benefit for Comrade Loi in the above example is 22 months' average monthly salary contribution for social insurance.

6. The time point for calculating one-time social insurance benefits and adjusting the salary already paid for social insurance as the basis for calculating one-time social insurance benefits is based on the date recorded in the decision of the social insurance agency.

Example 43: Comrade Nguyen Thanh Tuan, a Cryptographic Staff member of the Government Cryptographic Department, recruited in March 2004; completed mandatory social insurance contributions up to April 2016; left his job and returned to the locality from May 1, 2016.

One-time social insurance for Comrade Tuan is calculated based on the basic salary at the time of May 1, 2016, which is 1,210,000 VND/month.

7. One-time social insurance for non-commissioned officers, soldiers of the People's Army; non-commissioned officers, conscripted police officers of the People's Public Security Force; students of public security schools, students of cryptographic schools receiving living expenses is implemented as follows:

a) If before enlistment or before becoming a student of a public security school, a student of a cryptographic school receiving living expenses, they had not participated in mandatory social insurance, the period for calculating one-time social insurance benefits upon discharge or leaving their job is the actual time served in the People's Army, People's Public Security Force, or as a student of a cryptographic school receiving living expenses.

Example 44: Comrade Sergeant Hoang Van Duc, enlisted in September 2014, was discharged in August 2016. Comrade Duc is entitled to receive a one-time social insurance benefit upon discharge for a period from September 2014 to August 2016, which is two years; each year entitles him to two months of the minimum wage, totaling four months of the minimum wage; the amount of the one-time social insurance benefit from the social insurance fund when comrade Duc was discharged is: 1,210,000 VND x 4 months = 4,840,000 VND.

b) If before enlistment or before becoming a student of the People's Public Security Academy or a student of the Cryptographic Service receiving living expenses, there is a period of participation in social insurance but has not yet received a one-time social insurance benefit from the social insurance fund (preserving the time of social insurance contribution), then the time for calculating the entitlement to a one-time social insurance benefit upon discharge or resignation is the total actual service time in the Vietnam People's Army, the Ministry of Public Security, or students of the Cryptographic Service receiving living expenses combined with the time of social insurance contributions made prior to that.

Example 45: Comrade Sergeant Vo Van Huan; enlisted in March 2015; was discharged on March 1, 2017; before enlistment, comrade Huan had worked for four years and contributed to mandatory social insurance at a non-military enterprise. Therefore, the time for calculating the entitlement to a one-time social insurance benefit or preserving the time of social insurance contributions is calculated as follows:

- The working time with social insurance contributions outside the military is four years.

- The service time in the military is two years.

- The total working time for calculating the entitlement to a one-time social insurance benefit or preserving the time of social insurance contributions is: 4 years + 2 years = 6 years.

Article 17. Preservation of Social Insurance Contribution Time

Workers specified in Clause 1 and 2 of Article 2 of Decree No. 33/2016/NĐ-CP, if they do not meet the retirement conditions stipulated in Article 8 of Decree No. 33/2016/NĐ-CP or resign without receiving a one-time social insurance benefit as stipulated in Article 10 of Decree No. 33/2016/NĐ-CP, shall be recognized by the Social Insurance Department under the Ministry of National Defense, the Social Insurance Department under the Ministry of Public Security, or the provincial or municipal Social Insurance Department, to preserve the time and level of social insurance contributions according to Article 61 of the Social Insurance Law, as follows:

1. During the preservation period, if continuing to contribute to social insurance, the time of social insurance contributions (including both mandatory and voluntary social insurance contributions) will be added, and social insurance benefits will be processed according to the regulations applicable to each category at the time of processing the social insurance benefits.

2. During the preservation period, if wishing to receive a one-time social insurance benefit, the provincial or municipal social insurance department where the worker resides legally will pay the one-time social insurance benefit based on the social insurance record.

3. Workers who have contributed to social insurance for 20 years or more and during the preservation period do not continue to contribute to social insurance, when reaching the age stipulated in Point a or Point b of Clause 1 of Article 8 of Decree No. 33/2016/NĐ-CP, will receive monthly pension benefits, processed by the provincial or municipal social insurance department where they reside legally.

4. Workers who have contributed to social insurance for 20 years or more, during the preservation period do not work and do not contribute to social insurance, if they suffer from illness or accidents resulting in a reduction in their ability to work, they should proactively undergo medical examination to determine the degree of reduction in their ability to work. If the reduction in their ability to work is 61% or more, then:

a) In cases where they work under normal working conditions, men aged 50 or women aged 45, they are entitled to receive retirement benefits as stipulated in Point a of Clause 2 of Article 55 of the Social Insurance Law. The date of receiving the monthly pension will be the first day of the month following the month in which the Medical Examination Board issues its conclusion.

Example 46: Comrade Major Tran Van Sang, born on May 10, 1966, enlisted in May 1987, was demobilized on May 1, 2010, and is currently preserving his social insurance contribution time (the time of mandatory social insurance contributions is 23 years). On June 5, 2016, the Medical Examination Board concluded that comrade Sang has a 61% reduction in his ability to work. Therefore, comrade Sang meets the conditions to receive a pension from July 1, 2016.

b) In cases where the time of social insurance contributions includes 15 years or more in occupations or jobs listed in the special heavy, dangerous, and hazardous job list issued by the Ministry of Labor, Invalids, and Social Affairs, they can retire according to the provisions of Point b of Clause 2 of Article 55 of the Social Insurance Law, regardless of age. The date of receiving the monthly pension will be the first day of the month following the month in which the Medical Examination Board issues its conclusion.

5. In case of death during the preservation period, the dependents are entitled to the death benefit stipulated in Section 4 Chapter II of this Circular, processed by the provincial or municipal social insurance department where the worker resided legally.

6. During the preservation period, they do not enjoy sickness benefits or maternity benefits, except in cases of childbirth or adoption of a child under six months old as stipulated in Clause 4 of Article 31 of the Social Insurance Law.

7. When processing retirement benefits or one-time social insurance benefits for workers who are preserving their social insurance contribution time, the monthly salary for social insurance contributions shall be calculated based on the state-prescribed salary scale at the time of processing the social insurance benefits.

8. Workers who have received social insurance once upon discharge, demobilization, or resignation and returned to their place of origin within a period not exceeding one year (12 months) from the date the decision on discharge, demobilization, or resignation takes effect, if they wish to retain the time previously contributed to social insurance, must repay the social insurance fund the amount of social insurance received once, plus the interest rate on investment growth of the social insurance fund as stipulated in Point b Clause 3 Article 6 Decision No. 60/2015/QĐ-TTg dated November 27, 2015 of the Government on the financial management mechanism for social insurance, health insurance, unemployment insurance, and administrative costs for social insurance, health insurance, and unemployment insurance; depositing the amount into the dedicated account for social insurance of the social insurance agency that issued the decision to receive social insurance once; such social insurance agency shall be responsible for confirming, retaining the time and level of previous social insurance contributions. The period of discharge, demobilization, or resignation back to the place of origin shall not be counted as the period of participation in social insurance.

Example 47: Comrade Senior Non-Commissioned Officer Le Van Sinh, enlisted in February 2003, working as a military driver; discharged and returned to his place of origin from June 1, 2015, with a total service time in the military of 12 years and 4 months, having received social insurance once from the social insurance fund; in March 2016, Comrade Sinh was recruited as a driver employee at the Office of the People's Committee of Phu Tho Province; Comrade Sinh wishes to return the amount of social insurance received once (including accrued interest up to the payment date according to regulations) to retain the previous social insurance contribution time and was processed accordingly by the social insurance agency. Therefore, Comrade Sinh's social insurance participation time is calculated from February 2003 to May 2015, plus the time working with social insurance contributions at the People's Committee of Phu Tho Province starting from March 2016; the period from June 2015 to February 2016 returning to the place of origin is not counted as social insurance participation time.

Article 18. Average monthly salary for calculating pension and one-time allowance

1. For workers specified in Clause 1 Article 2 Decree No. 33/2016/NĐ-CP, who have the entire time contributing to social insurance under the state-defined salary system, the average monthly salary for social insurance contributions before retirement, discharge, demobilization, or resignation shall be implemented as follows:

a) Starting social insurance contributions before January 1, 1995:

b) Starting social insurance contributions between January 1, 1995, and December 31, 2000:

c) Starting social insurance contributions between January 1, 2001, and December 31, 2006:

d) Starting social insurance contributions between January 1, 2007, and December 31, 2015:

đ) Starting social insurance contributions between January 1, 2016, and December 31, 2019:

e) Starting social insurance contributions between January 1, 2020, and December 31, 2024:

g) Starting social insurance contributions from January 1, 2025, onwards:

Where: M_bqtl is the average monthly salary for social insurance contributions.

h) The monthly salary serving as the basis for social insurance contributions in the formulas specified in Points a, b, c, d, đ, e, and g of this Clause is the salary based on rank, grade, and various allowances for position, seniority, seniority beyond the ceiling, and retention coefficient already paid into social insurance (if any). When calculating the average monthly salary, it is done according to the state-defined salary system for civil servants, public officials, and armed forces personnel, and the basic salary level at the time of receiving pension or social insurance once. In cases where workers hold leadership positions in military, police, or cryptographic agencies and concurrently hold leadership positions in other agencies (both within and outside military, police, or cryptographic agencies), they are entitled to concurrent position allowances as prescribed by laws on salaries; these concurrent position allowances are not used to calculate social insurance contributions or benefits.

Example 48: Comrade Major General Nguyen Van Khoat, Assistant to the Office of the Ministry of National Defense, enlisted in March 1976, has served 40 years and 1 month in the Military, retiring on April 1, 2016. The average monthly salary before retirement for Comrade Khoat is as follows:

From April 2011 to July 2013, 28 months, salary coefficient 7.30; seniority 37%:

1,150,000 VND x 7.30 x 1.37 x 28 months = 322,032,200 VND.

From August 2013 to March 2016, 32 months. Salary coefficient 8.00; seniority 40%:

1,150,000 VND x 8.00 x 1.40 x 32 months = 412,160,000 VND.

The average monthly salary for the last 5 years of Comrade Khoat is:

Example 49: Comrade Bui Van Hoa, born in 1960, Cryptographic Employee (receiving primary group 1 salary) under the Government Cryptographic Board, entered the Cryptographic Service in March 1986; retired on April 1, 2016, having served 30 years and 1 month in the Cryptographic Service, the average monthly salary for social insurance contributions before retirement for Comrade Hoa is as follows:

- From April 2011 to May 2013, 26 months, salary coefficient 5.45; seniority allowance 27%:

1,150,000 VND x 5.45 x 1.27 x 26 months = 206,952,850 VND

- From June 2013 to May 2014, 12 months, salary coefficient 5.45; seniority allowance 28%; seniority beyond ceiling allowance 5%:

1,150,000 VND x 5.45 x 1.28 x 1.05 x 12 months = 101,082,240 VND

- From June 2014 to May 2015, 12 months, salary coefficient 5.45; seniority allowance 29%; seniority beyond ceiling allowance 6%:

1,150,000 VND x 5.45 x 1.29 x 1.06 x 12 months = 102,842,154 VND

- From June 2015 to March 2016, 10 months, salary coefficient 5.45; seniority allowance 30%; seniority beyond ceiling allowance 7%:

1,150,000 VND x 5.45 x 1.30 x 1.07 x 10 months = 87,180,925 VND

The average monthly social insurance contribution salary for the last five years before retirement of Comrade Hoa is:

Example 50: Comrade Nguyen Van Thanh, Chief Justice of the Central Military Court, receives a position allowance of 1.10; in April 2014, Comrade Thanh was appointed to the position of Deputy Chief Justice of the Supreme People's Court (with a position allowance coefficient of 1.30). According to regulations, starting from April 2014, Comrade Thanh will receive an additional duty allowance of 10% of the rank salary plus the current position allowance. The additional duty allowance for Comrade Thanh's leadership position will be paid concurrently with his monthly salary and will not be used to calculate contributions or benefits under social insurance.

i) During the period of participating in social insurance, if workers have two or more periods subject to state-prescribed salary systems, the calculation of the average salary at the state sector shall be calculated according to the provisions of Points a, b, c, d, đ, e, and g of this Clause, depending on the first time the worker participates in mandatory social insurance.

Example 51: Comrade Senior Lieutenant QNCN Mai Thi Hong has the following history of social insurance participation:

From February 1994 to December 2003, she was a teacher at a secondary school;

- From January 2004, she stopped working and did not participate in social insurance but retained the time of previous social insurance participation (9 years and 11 months);

- In September 2006, she was recruited into the military unit, reclassified to a mid-level group 1, grade 3, salary coefficient 4.10, equivalent to the rank of Senior Lieutenant QNCN.

Therefore, when calculating social insurance benefits later, the average monthly social insurance contribution salary for calculating pension or one-time benefit upon retirement or one-time social insurance upon discharge will be based on the average monthly salary of the last 5 years (60 months) before Comrade Mai Thi Hong retires or is discharged (as her first time participating in mandatory social insurance was in February 1994).

2. Workers specified in Clause 2, Article 2 of Decree No. 33/2016/NĐ-CP, the average monthly social insurance contribution salary for calculating pension or one-time social insurance will be the basic wage set by the Government at the time of receiving pension or one-time social insurance.

3. In cases where workers specified in Clause 1 and 2, Article 2 of Decree No. 33/2016/NĐ-CP have both periods of social insurance contributions under the state-prescribed salary system and periods under the employer-determined salary system, the average monthly social insurance contribution salary shall be calculated for all periods combined.

Time of social insurance contributions under the state-prescribed salary system shall be calculated according to the provisions of Clause 1 of this Article; if it does not meet the number of years stipulated in Clause 1 of this Article, then the average monthly salary of the contributed months shall be calculated. Time of social insurance contributions under the employer-determined salary system shall be calculated based on the total average monthly social insurance contribution salary for the entire period and adjusted based on the consumer price index of each period as prescribed by the Government.

The average monthly salary for social insurance contributions is calculated using the following formula:

Where:

a) Total monthly salary for social insurance contributions under the state-prescribed salary system, calculated using the following formula:

b) The total monthly salary of social insurance contributions under the employer-determined salary system is calculated according to the following formula:

c) If workers have two or more periods subject to the state-prescribed salary system, the total monthly salary of social insurance contributions under the state-prescribed salary system shall be calculated as in Point a of this Clause. The total number of months of social insurance contributions under the state-prescribed salary system is the sum of the months of social insurance contributions under the state-prescribed salary system of all periods.

Example 52: Comrade Major Nguyen Van An retired and received a pension after contributing to social insurance for 37 years and 9 months. His history of social insurance contributions is as follows:

- From January 1979 to December 1986 (8 years), he contributed to social insurance under the state-prescribed salary system.

- From January 1987 to September 1996 (9 years and 9 months), he contributed to social insurance under the employer-determined salary system.

- From October 1996 to September 2016 (20 years), he contributed to social insurance under the state-prescribed salary system.

Comrade An began receiving his pension from October 1, 2016.

The total monthly salary of social insurance contributions under the state-prescribed salary system of Comrade An is calculated as follows according to Point c above:

- The total number of months of social insurance contributions under the state-prescribed salary system is: 8 years + 20 years = 28 years (336 months).

- The average monthly social insurance contribution salary under the state-prescribed salary system of Comrade An is calculated as follows:

- Therefore, the total monthly salary of social insurance contributions under the state-prescribed salary system of Comrade An is calculated as: M_bqtl x 336 months.

4. Workers specified in Clauses 1 and 2 of Article 2 of Decree No. 33/2016/ND-CP who have transferred to the rank of workers, defense officials, police officers, cryptographic staff, or changed industries to work within the state budget-funded personnel of state agencies, political organizations, socio-political organizations, or changed industries to study or transferred to enterprises subject to the state-prescribed salary system before retiring shall have their pension calculated as follows:

a) In cases where workers change industries to professions not entitled to seniority allowances and the monthly salary used as the basis for calculating the pension does not include seniority allowances, the average monthly salary used as the basis for social insurance contributions at the time of retirement shall be added with the seniority allowance (if already received) calculated based on the time served in military service under the officer's salary level of the People's Army of Vietnam and the police force or the seniority allowance calculated based on the time worked in cryptographic organizations immediately before changing industries, converted according to the salary system at the time of retirement to serve as the basis for calculating the pension.

Example 53: Comrade Nguyen Dinh An, born in March 1956, former Major, youth assistant; enlisted from April 1976 until January 1, 1991 when he changed industries to become a specialist at the Ministry of Labor, Invalids and Social Affairs (with 14 years and 9 months of service in the military counted towards seniority). He retired on April 1, 2016; total social insurance contribution period is 40 years. Comrade An's social insurance salary progression over the last five years is as follows:

- From April 2011 to March 2014 = 36 months, salary coefficient is 6.1:

1,150,000 VND x 6.1 x 36 months = 252,540,000 VND.

- From April 2014 to March 2016 = 24 months, salary coefficient is 6.44:

1,150,000 VND x 6.44 x 24 months = 177,744,000 VND.

- The average monthly salary used as the basis for calculating the pension over the last five years for Comrade An is:

- The seniority allowance that Comrade An received before changing industries is added to the average monthly salary used as the basis for calculating the 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 0.14 = 869,400 VND.

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

7,171,400 VND + 869,400 VND = 8,040,800 VND/month.

- Comrade An's monthly pension is:

8,040,800 VND x 75% = 6,030,600 VND/month.

b) In cases where workers change industries to professions entitled to seniority allowances and the monthly salary used as the basis for calculating the pension already includes seniority allowances, the average monthly salary used as the basis for calculating the pension shall be implemented according to Clause 1 of this Article. The time counted towards seniority for calculating the average monthly salary used as the basis for calculating the pension is the total time worked in professions entitled to seniority allowances (with social insurance contributions); if not continuous, it can be accumulated; time worked in multiple types of seniority simultaneously shall only be counted for one type of seniority.

Example 54: Comrade Le Xuan Quang, born in March 1956; enlisted in February 1979; former Captain, Border Guard Force, transferred to work as a prosecutor at the People's Procuracy of Dong Hung District, Thai Binh Province in March 2000. Comrade Quang retired on April 1, 2016; total social insurance contribution period is 37 years and 2 months; of which, 37 years included seniority allowances (21 years in the military and 16 years in the prosecution industry). Comrade Quang's social insurance salary progression over the last five years is as follows:

- From April 2011 to March 2014 = 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 April 2014 to March 2016 = 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 used as the basis for calculating the pension over the last five years for Comrade Quang is:

- Comrade Quang's monthly pension is:

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

c) In cases where workers change industries to professions not entitled to seniority allowances and the monthly salary used as the basis for calculating the pension does not include seniority allowances, then subsequently transfer to professions entitled to seniority allowances and the monthly salary used as the basis for calculating the pension already includes seniority allowances, or vice versa, the pension shall be calculated based on the last profession of military personnel, public security personnel, or cryptographic staff before retirement (the profession entitled to seniority allowances or not entitled to seniority allowances) according to Point a or Point b of this Clause.

Example 55: Comrade Tran Xuan Thang, born on March 15, 1956, enlisted in February 1980, former Major, assistant at Military Region 1 with 21 years of military service, counted as 21% seniority, transferred to work as a prosecutor at the People's Procuracy of Thai Nguyen Province in March 2001, transferred to work at the Provincial Party Committee Office of Thai Nguyen Province in April 2003 (without seniority allowances), transferred back to work as a prosecutor in March 2010, retired on April 1, 2016, with a total of 36 years and 2 months of social insurance contributions; of which, 29 years included seniority allowances (21 years in the military + 8 years in the prosecution industry).

Comrade Thang's social insurance salary progression over the last five years is as follows:

- From April 2011 to March 2014 = 36 months; salary coefficient is 6.44; seniority is 27%:

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

- From April 2014 to March 2016 = 24 months; 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 Mr. Thang's pension is:

- Mr. Thang's monthly pension is:

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

d) In cases where employees have changed industries and then retired, if their calculated pension according to Points a or b of this Clause is lower than the pension calculated based on the average monthly salary of military personnel, police officers, or civil servants at the time of changing industries, they shall use the average monthly salary at the time of changing industries and convert it according to the salary system applicable at the time of retirement as the basis for calculating the pension.

Example 56: Comrade Hoang Dinh Dung, born in April 1956, formerly a Major, assistant under the Political Bureau, with 25 years and 7 months of professional seniority, transferred to work as a specialist at the Government Office in August 2001, has 40 years and 4 months of social insurance contributions, and retired from May 1, 2016. Comrade Hoang Dinh Dung's salary history for social insurance contributions over the last five years before transferring industries and before retiring is as follows:

- Before transferring jobs:

+ From August 1996 to June 2000 = 47 months, rank Lieutenant Colonel, salary coefficient 6.0; professional seniority 24%:

1,210,000 VND x 6.0 x 1.24 x 47 months = 423,112,800 VND.

+ From July 2000 to July 2001 = 13 months, rank Colonel, salary coefficient 6.6; professional seniority 25%:

1,120,000 VND x 6.6 x 1.25 x 13 months = 129,772,500 VND.

- The average monthly salary before transferring industries is:

- Before retiring:

+ Assuming the average monthly salary for social insurance contributions before retiring of Comrade Hoang Dinh Dung is: 6,000,000 VND/month.

+ Professional seniority allowance before transferring industries is:

1,210,000 VND x 6.6 x 0.25 = 1,996,500 VND.

Total: 6,000,000 VND + 1,996,500 VND = 7,996,500 VND/month.

Therefore, the average monthly salary for social insurance contributions to calculate the pension of Comrade Dung at the time of retirement is lower than the average monthly salary for social insurance contributions at the time of transferring industries. Thus, Comrade Hoang Dinh Dung uses the average monthly salary for social insurance contributions at the time of transferring industries, which is 9,214,755 VND/month, as the basis for calculating the pension.

Article 19. Suspension and Resumption of Monthly Pension and Social Insurance Allowance

The suspension and resumption of monthly pension and social insurance allowance are implemented according to the provisions of Article 64 of the Social Insurance Law by the social insurance agency of the province or city where the person resides legally, and are specifically guided as follows:

1. Persons whose pension or social insurance allowance has been suspended due to being declared missing by the Court, and subsequently the Court revokes the declaration of disappearance, shall continue to receive the pension or social insurance allowance for the months not yet received, excluding interest.

2. Persons currently receiving monthly pension or social insurance allowance who have interrupted periods without receiving the pension or social insurance allowance shall receive the pension or social insurance allowance for the months not yet received, excluding interest.

3. Persons receiving monthly pension or social insurance allowance who die during an interruption period without receiving the pension or social insurance allowance, in addition to the death benefit, their dependents shall also receive the pension or social insurance allowance for the months not yet received, excluding interest.

4. Persons receiving monthly pension or social insurance allowance whose receipt has been temporarily suspended due to being declared missing by the Court, and subsequently the Court declares them deceased, their dependents shall be resolved according to the death benefit regulations but shall not receive the pension or social insurance allowance during the period of suspension.

Mục 4. REGIME OF FUNERAL BENEFITS AND DEATH BENEFITS

Article 20. Funeral Allowance

1. The funeral allowance shall be implemented in accordance with the provisions of Article 66 of the Social Insurance Law and Clauses 2 and 3 of Article 13 of Decree No. 33/2016/NĐ-CP.

Example 57: Comrade Sergeant Nguyen Dinh Hai joined military service in February 2016 and died due to an accident on November 5, 2016. Comrade Hai's compulsory social insurance contribution period was 10 months.

In the case where Comrade Hai died due to an accident and had a compulsory social insurance contribution period of 10 months (less than 12 months), the person responsible for arranging his funeral will not receive a funeral allowance.

Example 58: Comrade Hoang The Thao, who was participating in compulsory social insurance, died due to illness. Comrade Thao had voluntarily contributed to social insurance for 4 years and 2 months, and had contributed to compulsory social insurance for 10 months.

In this case, Comrade Thao's total contribution period for voluntary and compulsory social insurance was 60 months, so the person responsible for arranging his funeral will receive a funeral allowance equivalent to ten times the base salary at the time of Comrade Thao's death.

2. A person receiving monthly work injury allowance or occupational disease allowance and participating in compulsory social insurance, if their compulsory social insurance contribution period is less than 12 months, or if a worker's total contribution period for compulsory and voluntary social insurance is less than 60 months, then upon death, the person responsible for arranging the funeral will receive a funeral allowance as stipulated in Clause 1 of this Article.

Example 59: Comrade Nguyen Van An voluntarily contributed to social insurance from February 2012 to February 2015; was recruited into the Cryptographic Service in March 2015; suffered a work injury with a 31% reduction in working capacity on May 14, 2015, and received monthly work injury allowance starting July 2015; died due to an accident on January 15, 2016.

Therefore, Comrade An's compulsory social insurance contribution period was less than 12 months, and the total contribution period for voluntary and compulsory social insurance was less than 60 months; however, since Comrade An was receiving monthly work injury allowance, his dependents are entitled to a funeral allowance.

3. Workers specified in Points a, b, and d of Clause 2 of Article 13 of Decree No. 33/2016/NĐ-CP, if they are missing, missing in action, and declared dead by the Court, their dependents will receive a funeral allowance equivalent to ten times the base salary at the time the Court declared them dead.

Article 21. Cases Entitled to Monthly Death Allowance

1. Cases entitled to monthly death allowance shall be implemented in accordance with the provisions of Article 67 of the Social Insurance Law and Clause 4 of Article 13 of Decree No. 33/2016/NĐ-CP.

2. The age limit for determining dependents entitled to monthly death allowance as stipulated in Clause 2 of Article 67 of the Social Insurance Law is calculated as follows:

a) The age of under 18 years old is counted up to the end of the month immediately preceding the birth month of the year when turning 18.

b) Under 6 years old is counted up to the day immediately preceding the birth date of the year when turning 6.

Example 60: Major Nguyen Van Song, working at the Medical Unit of the Ministry of Public Security, had 16 years of social insurance contributions, died of a serious illness on January 16, 2016; Song's dependents include four people eligible for monthly death allowance: father born in December 1955, mother-in-law born in January 1961, son Nguyen Van Hoan born on September 15, 2009, daughter Nguyen Thi Ca born on February 10, 2012.

Thus, the monthly death allowance for Hoan will be received from February 1, 2016 until August 2027, and for Ca from February 1, 2016 until January 2030 (provided that the health conditions of both children develop normally).

3. Determining the age of a child under or equal to 6 years old for the purpose of granting a lump-sum death benefit or monthly death allowance as stipulated in Clause 3 of Article 69 of the Social Insurance Law is calculated from the month and year of birth of the child to the month and year of the worker's death.

Example 61: Senior Lieutenant Nguyen Van Anh started working in May 2000, belonged to Unit X of the Ministry of Public Security, had 16 years of compulsory social insurance contributions, died in a workplace accident on May 15, 2016; his child was born on May 5, 2010. In this case, when Comrade Anh died, his child was already 6 years old, and if the family wishes to receive a lump-sum death benefit, it will be resolved by the social insurance agency.

4. For workers whose compulsory social insurance contribution period (including workers currently suspending social insurance contributions) is short by no more than six months to reach 15 years of contributions and who have died, if there are dependents meeting the conditions for monthly death allowance as stipulated in Clause 2 of Article 67 of the Social Insurance Law and wish to receive monthly death allowance, the dependents may make a one-time payment of social insurance contributions for the remaining months into the pension and death benefit fund; the monthly contribution rate is 22% of the monthly salary of the worker before death (or before retirement for workers currently suspending social insurance contributions, based on the base salary at the time of supplementary payment) to qualify for monthly death allowance; the start date for receiving monthly death allowance is the month following the month of the worker's death. If the father dies while the mother is pregnant, the start date for the child's monthly death allowance is the month the child is born.

5. The examination and assessment of the degree of reduced working capacity for the purpose of granting monthly death allowance as stipulated in Clause 4 of Article 67 of the Social Insurance Law shall be carried out as follows:

a) In cases where dependents suffer from reduced work capacity, within four months from the date of the worker's death, if the dependent with reduced work capacity wishes to receive monthly pension benefits, they shall submit a request form, confirmed by the local government authority of their place of residence, to the head of the agency or unit at the Brigade level or equivalent under the Ministry of National Defense; the head of units directly subordinate to Ministries, units at the General Department level under the General Departments; provincial-level Public Security, Fire Prevention and Fighting Police; prison facilities and equivalents under the General Department; Brigade-level units under the Military Region Command; People's Public Security Academies, Schools, Hospitals, Enterprises, and Non-profit Units under the Ministry of Public Security, which directly manage the deceased worker. The head of the agency or unit is responsible for referring the dependent to the Medical Expert Board of the Ministry of National Defense or the Medical Expert Board of the Ministry of Public Security or the Medical Expert Board of the province most convenient for the dependent to assess the degree of reduced work capacity, serving as the basis for resolving monthly pension benefits; except in cases where the dependent has been concluded by an authorized organization to have a reduced work capacity of 81% or more or has been issued a certificate of severe disability.

Within four months before or after the expiration of the period specified in Point a Clause 2 Article 67 of the Social Insurance Law during which the dependent is entitled to receive benefits, if the dependent wishes to continue receiving benefits, they must submit a request form, confirmed by the local government authority of their place of residence, to the social insurance agency at the provincial level (referred to collectively as the provincial level) where they reside legally. The local social insurance agency is responsible for referring the dependent to the Medical Expert Board of the province to assess the degree of reduced work capacity, serving as the basis for continuing to resolve monthly pension benefits.

Article 22. Monthly Pension Benefit Amounts

1. The amount of monthly pension benefit for dependents of deceased workers shall be implemented according to the provisions of Article 68 of the Social Insurance Law.

Example 62: Major Nguyễn Thị Khuyên, who worked for 16 years and paid mandatory social insurance at the General Technical Department, had a five-year-old child. Both Nguyễn Thị Khuyên and her spouse unfortunately died in a traffic accident.

In this case, Khuyên’s child is entitled to receive a monthly pension benefit equal to 70% of the base salary.

Example 63: Both spouses, Nguyễn Thị Hồng, were military personnel working at the General Logistics Department, had a single six-year-old child. Both spouses died due to a workplace accident. In this case, the child of the couple will receive two times the monthly pension benefit (equal to two times 70% of the base salary).

Example 64: Nguyễn Văn Đông, a confidential staff member at the Haiphong Provincial Committee, was the only child in his family, with his mother already deceased and his father aged 62 (without income sources). Nguyễn Văn Đông died due to a workplace accident.

In this case, Nguyễn Văn Đông’s father is eligible to receive a monthly pension benefit equal to 70% of the base salary.

2. In cases where the number of dependents of a deceased worker who meet the conditions for receiving monthly pension benefits exceeds four, the dependents in the family shall agree and unify in writing on the selection of the person to receive the monthly pension benefit, confirmed by the local government authority of their place of residence, and submit it to the management agency of the deceased worker before his death, reporting to the Social Insurance of the Ministry of National Defense or the Social Insurance of the Ministry of Public Security.

Article 23. Cases Entitled to One-time Bereavement Allowance

The cases entitled to one-time bereavement allowance as stipulated in Article 69 of the Social Insurance Law and Clause 5, Article 13 of Decree No. 33/2016/NĐ-CP are specified as follows:

1. Workers who have contributed to social insurance for at least 15 years but have not yet received a one-time social insurance benefit and die, or workers who are currently contributing to social insurance or preserving their contribution period for at least 15 years and die, but do not have or no longer have dependents eligible to receive monthly bereavement allowance.

2. Workers who have contributed to social insurance for less than 15 years and die due to illness or accidental risk, or workers who are currently contributing to social insurance or preserving their contribution period for less than 15 years and die.

3. Persons who die due to work-related accidents or occupational diseases; or due to HIV/AIDS infection caused by occupational risks while performing duties, including those who die during initial treatment, but do not have or no longer have dependents eligible to receive monthly bereavement allowance.

4. Workers who have been demobilized, discharged from military service, or retired and have already received a one-time social insurance benefit, and are currently receiving monthly disability benefits with a reduction in working capacity of 61% or more, now deceased, but do not have or no longer have dependents eligible to receive monthly bereavement allowance.

5. Persons who are currently receiving monthly pension benefits and die, but do not have or no longer have dependents eligible to receive monthly bereavement allowance.

6. Dependents who are entitled to monthly bereavement allowance under Clause 2 and Clause 3, Article 67 of the Social Insurance Law and wish to receive a one-time bereavement allowance (excluding children under six years old, children or spouses with a reduction in working capacity of 81% or more). In this case, there must be a written agreement among the dependents entitled to monthly bereavement allowance and a representative appointed to receive the one-time allowance.

7. Special cases shall be reviewed and resolved by the Social Insurance of the Ministry of National Defense and the Social Insurance of the Ministry of Public Security based on the unified proposal of the dependents of the worker and the employer.

Article 24. Amount of One-time Bereavement Allowance

1. The amount of one-time bereavement allowance is implemented according to the provisions of Article 70 of the Social Insurance Law and Clause 6, Article 13 of Decree No. 33/2016/NĐ-CP.

2. For workers who have been demobilized, discharged from military service, or retired and have received a one-time social insurance benefit, and are currently receiving monthly disability benefits with a reduction in working capacity below 61%, if they die, then the dependents will receive a one-time bereavement allowance equivalent to three months of the monthly disability benefits that the worker was receiving before death.

3. For workers who have been demobilized, discharged from military service, or retired and have received a one-time social insurance benefit, and are currently receiving monthly disability benefits with a reduction in working capacity of 61% or more, if they die without dependents eligible to receive monthly bereavement allowance under Clause 2 and Clause 3, Article 67 of the Social Insurance Law, then the dependents will receive a one-time bereavement allowance equivalent to three months of the monthly disability benefits that the worker was receiving before death.

4. When calculating the one-time bereavement allowance for workers who are currently contributing to social insurance or preserving their contribution period and die, if the contribution period includes fractional months, from one month to six months is counted as half (1/2) year, and from seven months to eleven months is counted as one year.

If the contribution period includes time both before and after January 1, 2014, and the period before January 1, 2014 includes fractional months, these fractional months will be carried over to the contribution period after January 1, 2014, to serve as the basis for calculating the one-time bereavement allowance.

Example 65: Comrade Senior Non-Commissioned Officer Nguyen Van Son joined the military in October 2005 and died of illness in March 2017; his average monthly salary for social insurance contributions was 5,500,000 VND/month.

- Comrade Son had 8 years and 3 months of social insurance contributions before January 1, 2014, and 3 years and 3 months of contributions from January 1, 2014 onwards.

- The one-time bereavement allowance for Comrade Son's dependents is calculated as follows (8 years of contributions before 2014 and 3 years and 6 months of contributions from 2014 onwards):

[(8 x 1.5) + (3.5 x 2)] x 5,500,000 VND = 104,500,000 VND.

5. The one-time bereavement allowance for cases stipulated in Clause 2 and Clause 3 of Article 23 of this Circular is at least three months of the average monthly salary for social insurance contributions before the worker's death.

6. The one-time bereavement allowance for dependents of persons receiving pensions who die is calculated based on the duration of pension receipt; if they die within the first two months of receiving the pension, it is calculated as 48 months of the current pension; if they die thereafter, for each additional month of pension received, the allowance decreases by 0.5 months of the current pension, with a minimum of three months of the current pension.

7. Persons who simultaneously receive retirement benefits and monthly disability benefits and die shall have their dependents receive bereavement benefits according to the regulations for dependents of deceased pension recipients.

8. For subjects stipulated in Clause 2, Article 2 of Decree No. 33/2016/NĐ-CP who die, the one-time bereavement allowance is calculated based on the base salary; the minimum amount is three months of the base salary at the time of the worker's death.

Example 66: Comrade Vu Van Nam, a police officer, joined the military in July 2015 and died in April 2016 due to an accident; the one-time bereavement allowance from the social insurance fund is: 1,150,000 VND x 1 year x 2 months = 2,300,000 VND. However, according to the regulations, the minimum one-time bereavement allowance is three months of the average monthly salary for social insurance contributions. Therefore, the one-time bereavement allowance for Comrade Nam's dependents is: 1,150,000 VND x 3 months = 3,450,000 VND.

Chapter III

SOCIAL INSURANCE FUND

Article 25. Contribution level, contribution method, and responsibility for compulsory social insurance contributions of persons enjoying spouse benefits at Vietnamese representative offices abroad

1. Workers specified in Clause 3, Article 2 of Decree No. 33/2016/ND-CP who are permitted by competent authorities to go abroad under the spouse system at Vietnamese representative offices abroad shall contribute monthly to the pension and death benefit fund at a rate of 22% of the monthly salary subject to compulsory social insurance contributions in the month immediately preceding their departure abroad under the spouse system.

2. Contribution method and responsibility for contributions

Monthly, workers enjoying spouse benefits have the responsibility to pay the full amount of the monthly salary subject to compulsory social insurance contributions as stipulated in Clause 1 of this Article to the agency or unit directly managing them before going abroad under the spouse system.

The agency or unit directly managing the worker before going abroad under the spouse system has the responsibility to collect the compulsory social insurance contributions mentioned above and transfer the entire amount paid into the pension and death benefit fund to the dedicated account for social insurance of the Social Insurance of the Ministry of National Defense, the Social Insurance of the Ministry of Public Security, or the Social Insurance of the province, no later than the last day of the month.

Monthly, the Social Insurance of the Ministry of National Defense, the Social Insurance of the Ministry of Public Security, and the Social Insurance of the province have the responsibility to transfer the entire amount collected above into the social insurance fund managed by the Vietnam Social Insurance.

Article 26. Suspension of contributions to the pension and death benefit fund

1. Suspension of contributions to the pension and death benefit fund shall be implemented according to the provisions of Clause 1, Article 88 of the Law on Social Insurance and Clauses 1, 2, 3, and 4, Article 17 of Decree No. 33/2016/ND-CP.

2. Procedures, formalities, authority, and deadlines for determining the number of workers temporarily suspended from compulsory social insurance participation and the value of damaged assets as stipulated in Clause 2, Article 17 of Decree No. 33/2016/ND-CP are as follows:

a) Procedure and formalities for determination:

- The direct employer (enterprise, public institution) falling within the scope prescribed in Point a, Clause 2, Article 17 of Decree No. 33/2016/ND-CP shall prepare a written request and send it to the superior unit directly to the Head of the subordinate unit under the Ministry of National Defense or the Ministry of Public Security, along with a list of workers at the time before production and business operations were suspended and a list of workers temporarily suspended from work due to compulsory social insurance participation;

The Head of the subordinate unit under the Ministry of National Defense or the Ministry of Public Security shall prepare a written request and submit it according to the procedure to the Finance Department of the Ministry of National Defense or the Finance Department of the Ministry of Public Security, along with a report on the most recent asset inventory prior to the damage and a record of asset damage caused by natural disasters, fire, epidemics, or crop failures (excluding the value of land assets).

b) Authority to determine the number of workers temporarily suspended from compulsory social insurance participation for enterprises and public institutions under the Ministry of National Defense and the Ministry of Public Security shall be exercised by the Head of the subordinate unit under the Ministry of National Defense or the Ministry of Public Security. The number of workers temporarily suspended from compulsory social insurance participation shall be calculated based on the total number of workers present before production and business operations were suspended;

The authority to determine the value of damaged assets for enterprises and public institutions under the Ministry of National Defense and the Ministry of Public Security shall be exercised by the Finance Department of the Ministry of National Defense or the Finance Department of the Ministry of Public Security. The value of damaged assets shall be calculated based on the value of assets in the most recent asset inventory prior to the damage.

c) Deadline for determination:

Within 15 working days from the date of receipt of the written request from the employer, the agency specified in Point b of this Clause shall examine and determine and issue a written response to the employer;

Within 10 working days from the date of issuance of the written response to the employer (if there is no other opinion, in case of different opinions, the process and procedures must be repeated from the beginning), the agency specified in Point b of this Clause shall compile a report and submit it to the Minister of National Defense or the Minister of Public Security for examination and decision.

3. Employers ensuring the conditions stipulated in Clauses 1, 2, and 3 of Article 17 of Decree No. 33/2016/ND-CP shall submit a written request for suspension of contributions to the pension and death benefit fund, accompanied by a document confirming the number of workers temporarily suspended from compulsory social insurance participation or a document confirming the value of damaged assets to the Social Insurance of the Ministry of National Defense or the Social Insurance of the Ministry of Public Security.

4. Within 10 working days from the date of receipt of the application dossier from the employer, the Social Insurance of the Ministry of National Defense or the Social Insurance of the Ministry of Public Security shall handle the suspension of contributions to the pension and death benefit fund; if not resolved, they must provide a written response and specify the reasons.

The suspension of contributions to the pension and death benefit fund shall be effective from the month when the Social Insurance of the Ministry of National Defense or the Social Insurance of the Ministry of Public Security receives the complete written request from the employer as stipulated in Clause 3 of this Article (calculated based on the postmark or military postmark of the date the unit sent the dossier).

Article 27. Suspension of Contributions to the Social Insurance Fund

1. The suspension of social insurance contributions for workers participating in mandatory social insurance who are under temporary detention shall be implemented in accordance with Clause 5, Article 17 of Decree No. 33/2016/NĐ-CP.

2. Workers who are temporarily suspended from work in accordance with the law and are not entitled to monthly wages shall have their social insurance contributions suspended upon agreement between the worker and the employer.

Upon expiration of the period of temporary suspension from work as prescribed by law, if the worker receives full compensation for the period of temporary suspension, the worker and the employer shall make up the social insurance contributions for that period. The amount of back payments shall not accrue interest for late payment as stipulated in Clause 3, Article 122 of the Social Insurance Law.

3. If a worker is temporarily suspended from work in accordance with the law and during the period of temporary suspension, the worker still receives 50% of the monthly wage, then the worker and the employer shall contribute to social insurance based on the wage received by the worker. Upon expiration of the period of temporary suspension, if the worker receives full compensation, the worker and the employer shall make up the social insurance contributions according to Clause 2 of this Article.

Article 28. Management and Utilization of the Social Insurance Fund within the Ministry of National Defense and the Ministry of Public Security

1. The utilization of the social insurance fund within the Ministry of National Defense and the Ministry of Public Security shall be carried out in accordance with Article 18 of Decree No. 33/2016/NĐ-CP.

2. The Social Insurance Department of the Ministry of National Defense and the Social Insurance Department of the Ministry of Public Security shall be responsible for managing the entire financial aspect of social insurance; conducting specialized inspections on social insurance, unemployment insurance, and health insurance contributions; and providing guidance on the collection and disbursement of social insurance for all personnel serving in their respective ministries, based on general regulations and guidelines issued by the Vietnam Social Security. Monthly, they shall deposit the total collected social insurance contributions and interest generated into the social insurance fund managed by the Vietnam Social Security. Quarterly and annually, they shall settle accounts with units within their ministries and with the Vietnam Social Security regarding social insurance revenues and expenditures in accordance with current financial management regulations for social insurance.

3. The management, utilization, and settlement of administrative costs for the Social Insurance Department of the Ministry of National Defense and the Social Insurance Department of the Ministry of Public Security shall be implemented in accordance with Decision No. 60/2015/QĐ-TTg dated November 27, 2015, issued by the Prime Minister on the financial management mechanism for social insurance, health insurance, unemployment insurance, and administrative costs for social insurance, health insurance, and unemployment insurance; and Circular No. 20/2016/TT-BTC dated February 3, 2016, issued by the Ministry of Finance guiding the implementation of Decision No. 60/2015/QĐ-TTg.

Chapter IV

IMPLEMENTING PROVISIONS

Article 29. Transitional Provisions

Transitional provisions shall be implemented in accordance with Article 23 of Decree No. 33/2016/NĐ-CP; at the same time, specific guidance on implementing certain contents is provided as follows:

1. Maternity leave benefits for female workers giving birth or workers adopting children under six months old before January 1, 2016, shall still enjoy benefits according to the laws prior to January 1, 2016, and are specifically guided as follows:

a) Female workers giving birth or workers adopting children under six months old before January 1, 2016, shall be granted maternity leave benefits in accordance with the Labor Code 2012, the Social Insurance Law 2006, and related implementing regulations;

b) Female workers taking maternity leave before giving birth, but who give birth after January 1, 2016, their husbands participating in mandatory social insurance shall be entitled to maternity leave benefits when their wives give birth in accordance with Clause 2, Article 34 of the Social Insurance Law. In cases where female workers give birth before January 1, 2016, but after January 1, 2016, if the female worker dies, the benefits for the father or the person directly raising the child until it reaches six months old shall be implemented in accordance with the Social Insurance Law and related implementing regulations. In cases where the child is born before January 1, 2016, but after January 1, 2016, if the child dies, the mother shall be entitled to maternity leave benefits in accordance with Clause 3, Article 34 of the Social Insurance Law.

c) Post-natal recuperation benefits for female workers after the period of maternity leave shall be determined based on the policy in effect at the start of the post-natal recuperation period, specifically as follows:

- For cases starting post-natal recuperation before January 1, 2016, the provisions of the Social Insurance Law 2006 shall apply, with daily benefits being 25% of the minimum wage if recuperating at home, and 40% of the minimum wage if recuperating at a centralized facility;

- For cases starting post-natal recuperation from January 1, 2016 onwards, the provisions of the Social Insurance Law shall apply, with daily benefits for post-natal recuperation being 30% of the minimum wage.

Example 67: Comrade Lieutenant Vu Thi Lan, working at the public security force of Vinh Phuc province, gave birth on December 20, 2015 (normal delivery). The maternity leave benefits for Comrade Lan shall be implemented as follows:

- Maternity leave benefits for childbirth shall be implemented in accordance with the Social Insurance Law 2006;

- After the period of maternity leave, if her health has not recovered within the first 30 days of returning to work, Comrade Lan may be considered for post-natal recuperation benefits in accordance with the Social Insurance Law.

2. Work injury and occupational disease benefits as stipulated in Section 3, Chapter III of the Social Insurance Law shall be implemented from January 1, 2016 to June 30, 2016; from July 1, 2016 onwards, they shall be implemented in accordance with the laws on labor safety and hygiene.

3. Regional allowances for workers receiving social insurance benefits shall be implemented in accordance with Clause 6, Article 23 of Decree No. 33/2016/NĐ-CP. Specifically as follows:

a) Workers who enjoy monthly pension benefits, or are discharged, retired from military service, or cease employment, or die on or after January 1, 2016, but before January 1, 2007 had participated in social insurance including regional allowances, or worked in areas with regional allowances where that time is considered as social insurance contribution period, or had working time at Battlefields B, C from April 30, 1975 onwards; Battlefield K from August 31, 1989 onwards and DK1 Platform from June 10, 1989 onwards shall, when settling pension benefits, discharge, retirement, cessation of employment, or death benefits, be applied with a regional allowance coefficient of 0.7 (for Battlefields B, C, K) and a regional allowance coefficient of 1.0 (for DK1 Platform) to calculate one-time regional allowance.

b) The method for calculating one-time regional allowance for those receiving monthly pension or one-time social insurance benefit or relatives of deceased workers is as follows:

Where:

M: One-time regional allowance amount for the period of social insurance contributions including regional allowances;

H_{international}: Regional allowance coefficient i of the place where the worker contributes to social insurance. The regional allowance coefficient i is determined according to Clause 3, Article 21 of Decree No. 115/2015/NĐ-CP.

For the period of work prior to January 1, 1995 and from January 1, 1995 to December 31, 2006, it is calculated based on the regional allowance coefficient stipulated in Circular Joint No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 5, 2005 issued by the Ministry of Home Affairs, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the National Ethnic Committee.

d.1. Amount of taxable income in Vietnam:_{9. Travel distance is the distance traveled without using mechanical means (cars, motorcycles, motorboats) to reach locations for implementing technical forest management measures and patrolling to protect forests.}: Number of months contributing to the social insurance fund including regional allowance coefficient H_{international}; or the number of months considered as social insurance contributions including regional allowances (applicable to Battlefields B, C, K, and DK1).

15%: The rate of social insurance contributions into the retirement and death benefit fund based on the monthly salary of the worker's social insurance contributions.

L_{Maximum Downhill Gradient}: Basic wage level at the month the worker begins to receive monthly pension or one-time social insurance benefit or the month the worker dies.

Example 68: Comrade Colonel Do Van Sang, Organization Assistant, ceased employment and received monthly pension from March 2016, previously having the following periods of social insurance contributions including regional allowances:

The basic wage level in March 2016 was 1,150,000 VND.

The one-time regional allowance for Comrade Sang is calculated as follows:

{(0.5 x 24 x 15%) + (0.7 x 72 x 15%)} x 1,150,000 = 10,764,000 VND.

c) The method for calculating one-time regional allowance for workers whose time as subjects under Clause 2, Article 2 of Decree No. 33/2016/NĐ-CP working in areas with regional allowances, when calculating one-time regional allowance corresponding to the time receiving subsistence allowance, is calculated according to the following formula:

Where:

N: One-time regional allowance amount for the period as non-commissioned officers, soldiers of the Vietnam People's Army and the Vietnam People's Public Security Force contributing to social insurance including regional allowances;

H_{international}: Regional allowance coefficient of the place where non-commissioned officers, soldiers of the Vietnam People's Army and the Vietnam People's Public Security Force contribute to social insurance and are entitled to rank allowances;

Tj: Number of months contributing to the social insurance fund including regional allowance coefficient H_{international} for the period as non-commissioned officers, soldiers of the Vietnam People's Army and the Vietnam People's Public Security Force;

0.4: Rank allowance coefficient for second-grade private.

L_{Maximum Downhill Gradient}: Basic wage level at the month beginning to receive monthly pension, or one-time social insurance benefit, or the month the worker dies.

4. The average monthly salary for social insurance contributions to calculate social insurance benefits for individuals sent abroad for work, study, international cooperation for a limited period, who have legally exited the country, returned home on schedule or not on schedule but their former agencies or units were unable to arrange jobs, and continue to participate in mandatory social insurance after returning home, shall be calculated according to current social insurance laws. Among them, the months of social insurance contributions under state-regulated salary systems before October 1, 2004 shall be adjusted according to Clause 5, Article 23 of Decree No. 33/2016/NĐ-CP.

5. Military personnel and public security personnel who were discharged, retired, or ceased employment before December 15, 1993, then transferred to work with mandatory social insurance participation in agencies, units, enterprises shall combine their previous working time in the Military or Public Security with subsequent working time with social insurance contributions to calculate social insurance benefits, specifically as follows:

a) In cases where workers work at agencies, units, enterprises subject to state-regulated salary systems, then retire, the average monthly salary for social insurance contributions shall be calculated as follows:

The average monthly salary for social insurance contributions to calculate pension and one-time social insurance benefit is implemented according to Clause 1, Article 62 of the Social Insurance Law; if there is a break in contributions and the last period of contributions does not meet the required number of months, additional months from the nearest preceding period will be added to meet the required number of months to calculate the average monthly salary; among which, the months of social insurance contributions before October 1, 2004 shall be adjusted according to Clause 5, Article 23 of Decree No. 33/2016/NĐ-CP; if the required years are not met, the average monthly salary of the contributed months shall be calculated; if only the rank or final salary before discharge, retirement, or cessation of employment can be proven, the time holding the rank according to the Law on Officers of the Vietnam People's Army or the Law on Public Security Personnel or the time holding the grade according to state regulations shall be applied to determine the salary progression of the final years as the basis for calculating pension and one-time benefit.

b) In case the employee works at an agency, unit, or enterprise that simultaneously implements both the state-prescribed salary system and the salary system determined by the employer before retiring, then the average monthly salary for social insurance contributions during all periods shall be calculated according to Clause 3, Article 18 of this Circular.

Example 69: Comrade Nguyen Thi Xinh, born in June 1961; enlisted in July 1979, former Major; assistant under the General Department of Technical Services, demobilized on July 1, 1993. In July 2004, she was a contractual worker receiving salary under the state-prescribed salary system; from January 2016, she implemented the salary system determined by the employer. Comrade Xinh retired from work and received retirement benefits starting from July 1, 2016, with her salary progression as follows:

- The average monthly salary for social insurance contributions under the state-prescribed salary system:

+ From January 2011 to June 2013, 30 months; salary coefficient 3.46.

1,210,000 VND x 3.46 x 30 months = 125,598,000 VND.

+ From July 2013 to December 2015, 30 months; salary coefficient 3.66.

1,210,000 VND x 3.66 x 30 months = 132,858,000 VND.

+ Average salary over the last five years:

(125,598,000 VND + 132,858,000 VND) / 60 months = 4,307,600 VND.

+ Total number of months of social insurance contributions under the state-prescribed salary system:

(from July 1979 to June 1993 = 168 months) + (from July 2004 to December 2015 = 138 months) = 306 months.

- Total monthly income for social insurance contributions under the salary system determined by the employer:

+ From January 2016 to June 2016, 6 months; basis salary for social insurance contributions: 5,000,000 VND; adjustment factor 1.00:

5,000,000 VND x 6 months x 1.00 = 30,000,000 VND.

- The average monthly salary for social insurance contributions throughout the entire period:

6. In cases where an employee dies before January 1, 2016, but the death benefit claim file is submitted to the social insurance agency on or after January 1, 2016, the death benefit shall be implemented according to the laws in effect prior to January 1, 2016. Funeral allowance and one-time death benefit are calculated based on the minimum wage at the month of the employee's death, while the monthly pension is adjusted according to the minimum wage set by the Government at different stages and no interest accrues.

7. During the period when an employee specified in Clause 1, Article 2 of Decree No. 33/2016/NĐ-CP is permitted by the competent authority to go abroad under the spouse or husband system at overseas Vietnamese representative offices as stipulated in Clause 5, Article 14 of Decree No. 33/2016/NĐ-CP, they shall not be entitled to social insurance benefits including sickness, maternity, occupational accident, and occupational disease benefits, except in cases where they were receiving monthly occupational accident or occupational disease allowances before going abroad, which will continue to be paid by the unit directly managing the employee before going abroad. Additionally, the employee may continue to contribute to the old-age and death insurance fund at 22% of their compulsory social insurance salary base in the month immediately preceding their departure abroad with the unit directly managing the employee before going abroad.

Trường hợp người lao động có quá trình đóng bảo hiểm xã hội bắt buộc đã nghỉ việc nhưng chưa hưởng chế độ bảo hiểm xã hội một lần (đang bảo lưu) thì mức tiền lương tháng đóng bảo hiểm xã hội tại tháng liền kề trước khi ra nước ngoài là tháng liền kề trước khi nghỉ việc bảo lưu thời gian đóng bảo hiểm xã hội.

Trường hợp giải quyết chế độ hưu trí, tử tuất (nếu có) trong thời gian ở nước ngoài theo chế độ phu nhân, phu quân do đơn vị trực tiếp đang quản lý người lao động trước khi ra nước ngoài lập hồ sơ, gửi Bảo hiểm xã hội Bộ Quốc phòng hoặc Bảo hiểm xã hội Bộ Công an.

8. Hạ sĩ quan, binh sĩ, học viên công an nhân dân, học viên cơ yếu hưởng sinh hoạt phí trong giai đoạn từ ngày 31 tháng 12 năm 2006 trở về trước, ngay sau đó chuyển tiếp sang diện hưởng lương trong các đơn vị thuộc Bộ Quốc phòng, Bộ Công an, tổ chức Cơ yếu thì thời gian hưởng sinh hoạt phí đó được tính để hưởng chế độ bảo hiểm xã hội theo quy định của Luật Bảo hiểm xã hội.

9. Người lao động đã bảo lưu thời gian đóng bảo hiểm xã hội trước ngày 01 tháng 01 năm 2016 khi giải quyết chế độ hưu trí hoặc tử tuất, thực hiện như sau:

a) Chế độ hưu trí: Người lao động đã bảo lưu thời gian đóng bảo hiểm xã hội trước ngày 01 tháng 01 năm 2016 nếu không tiếp tục tham gia bảo hiểm xã hội thì nam đủ 55, nữ đủ 50, có đủ 20 năm đóng bảo hiểm xã hội trở lên thì được hưởng chế độ hưu trí; nếu tiếp tục tham gia bảo hiểm xã hội bắt buộc nhưng không thuộc nhóm đối tượng quy định tại Điều 2 Nghị định số 33/2016/NĐ-CP, hoặc tiếp tục tham gia bảo hiểm xã hội tự nguyện thì nam đủ 60, nữ đủ 55, có đủ 20 năm đóng bảo hiểm xã hội trở lên thì được hưởng chế độ hưu trí;

b) Chế độ tử tuất: Người lao động đã bảo lưu thời gian đóng bảo hiểm xã hội, bị chết trước ngày 01 tháng 01 năm 2016 thì chế độ tử tuất được thực hiện theo quy định tại Khoản 6 Điều này; nếu chết từ ngày 01 tháng 01 năm 2016 trở đi thì giải quyết theo quy định tại Mục 5 Chương III Luật Bảo hiểm xã hội và Mục 3 Chương II Nghị định số 33/2016/NĐ-CP.

10. Người lao động bị kết án tù giam từ ngày 01 tháng 01 năm 2016 trở đi, đã đóng bảo hiểm xã hội đủ 20 năm trở lên, chưa hưởng chế độ phục viên, xuất ngũ, thôi việc hoặc đang trong thời gian bảo lưu; nếu trong thời gian chấp hành án tù mà đủ điều kiện theo quy định tại một trong các Điểm a, Điểm b hoặc Điểm c Khoản 1 Điều 54 Luật Bảo hiểm xã hội thì được giải quyết chế độ hưu trí và được thực hiện như sau:

a) Nếu bị tù mà có kết luận của Tòa án mãn hạn tù trả về đơn vị cũ, sau khi chấp hành xong hình phạt tù giam thì sẽ do cơ quan bảo hiểm xã hội của Bộ quản lý người lao động trước khi bị kết án giải quyết. Thủ tục hồ sơ để giải quyết chế độ hưu trí được thực hiện theo quy định của Bộ Quốc phòng, Bộ Công an.

b) Nếu bị tù mà có kết luận của Tòa án mãn hạn tù trả về địa phương, hoặc đang trong thời gian bảo lưu mà bị tù thì do cơ quan bảo hiểm xã hội địa phương nơi cư trú hợp pháp sau khi hết hạn tù về giải quyết.

11. Trường hợp người lao động vừa hưởng chính sách ưu đãi người có công, vừa hưởng chính sách bảo hiểm xã hội quy định tại Khoản 7 Điều 23 Nghị định, số 33/2016/NĐ-CP thực hiện như sau:

a) Người lao động trong khi làm nhiệm vụ mà bị thương, hoặc chết thuộc trường hợp được xác định là tai nạn lao động, đồng thời được cơ quan có thẩm quyền xác nhận là thương binh hoặc người hưởng chính sách như thương binh hoặc liệt sỹ, thì ngoài việc được hưởng chính sách ưu đãi người có công do ngân sách Nhà nước bảo đảm, vẫn được thực hiện chế độ tai nạn lao động, tử tuất theo quy định của pháp luật về bảo hiểm xã hội;

b) Trường hợp người lao động bị tai nạn, bị chết do ốm đau, tai nạn ở những nơi khó khăn, gian khổ mà được cơ quan có thẩm quyền xác nhận là thương binh, hoặc người hưởng chính sách như thương binh, hoặc liệt sỹ theo quy định của pháp luật về ưu đãi người có công, thì ngoài việc được hưởng chính sách ưu đãi người có công do ngân sách Nhà nước bảo đảm, còn được hưởng chế độ, tai nạn lao động, hoặc tử tuất từ quỹ bảo hiểm xã hội tùy theo điều kiện hưởng;

c) Người lao động khi phục viên, xuất ngũ mà đủ điều kiện và được cơ quan có thẩm quyền quyết định hưởng chế độ bệnh, binh, thì ngoài việc được hưởng chế độ bệnh binh do ngân sách Nhà nước bảo đảm, vẫn được hưởng bảo hiểm xã hội một lần quy định tại Điều 10 Nghị định số 33/2016/NĐ-CP và Điều 16 Thông tư này; không thực hiện bảo lưu thời gian đóng bảo hiểm xã hội.

12. Người lao động bắt đầu hưởng bảo hiểm xã hội từ ngày 01 tháng 01 năm 2016 trở đi mà chưa được thực hiện theo quy định tại Thông tư này, thì bảo hiểm xã hội tỉnh, thành phố nơi đối tượng cư trú hợp pháp giải quyết truy trả trợ cấp một lần, điều chỉnh lương hưu và trợ cấp bảo hiểm xã hội hằng tháng cho người lao động theo quy định của pháp luật về bảo hiểm xã hội. Khi Nhà nước điều chỉnh chính sách tiền lương và trợ cấp bảo hiểm xã hội thì bảo hiểm xã hội địa phương nơi đối tượng cư trú hợp pháp căn cứ vào hồ sơ hiện đang quản lý để thực hiện điều chỉnh theo quy định.

13. Các trường hợp đã hưởng chế độ bảo hiểm xã hội từ ngày 31 tháng 12 năm 2015 trở về trước thì vẫn thực hiện theo các quy định trước đây và được điều chỉnh mức hưởng theo quy định của Chính phủ ở từng giai đoạn.

14. Việc quản lý sổ bảo hiểm xã hội của người lao động đang công tác trong Bộ Quốc phòng, Bộ Công an do Bộ trưởng Bộ Quốc phòng, Bộ trưởng Bộ Công an quy định.

Điều 30. Hiệu lực thi hành

1. Thông tư này có hiệu lực thi hành kể từ ngày 16 tháng 8 năm 2016.

2. Các chế độ quy định tại Thông tư này được thực hiện kể từ ngày 01 tháng 01 năm 2016.

3. Các văn bản dẫn chiếu trong Thông tư này khi được sửa đổi, bổ sung hoặc thay thế bằng các văn bản khác thì nội dung dẫn chiếu cũng được điều chỉnh theo.

4. Các văn bản sau đây hết hiệu lực thi hành kể từ ngày 01 tháng 01 năm 2016, trừ nội dung về chế độ tai nạn lao động, bệnh nghề nghiệp hết hiệu lực thi hành từ ngày 01 tháng 7 năm 2016:

a) Thông tư liên tịch số 148/2007/TTLT/BQP-BCA-BLĐTBXH ngày 14 tháng 9 năm 2007 của Bộ Quốc phòng, Bộ Công an, Bộ Lao động - Thương binh và Xã hội hướng dẫn thực hiện một số điều của Nghị định số 68/2007/NĐ-CP ngày 19 tháng 4 năm 2007 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Bảo hiểm xã hội về bảo hiểm xã hội bắt buộc đối với quân nhân, công an nhân dân và người làm công tác cơ yếu hưởng lương như đối với quân nhân, công an nhân dân (sau đây được viết tắt là Thông tư số 148/2007/TTLT-BQP-BCA-BLĐTBXH).

b) Thông tư liên tịch số 02/2009/TTLT/BQP-BCA-BLĐTBXH ngày 12 tháng 01 năm 2009 của Bộ Quốc phòng, Bộ Công an, Bộ Lao động - Thương binh và Xã hội sửa đổi, bổ sung một số điểm của Thông tư liên tịch số 148/2007/TTLT/BQP-BCA-BLĐTBXH.

c) Thông tư liên tịch số 101/2014/TTLT-BQP-BCA-BLĐTBXH ngày 04 tháng 8 năm 2014 của Bộ Quốc phòng, Bộ Công an, Bộ Lao động - Thương binh và Xã hội sửa đổi, bổ sung một số điểm của Thông tư liên tịch số 148/2007/TTLT/BQP-BCA-BLĐTBXH.

Điều 31. Trách nhiệm thi hành

1. Bộ Quốc phòng, Bộ Công an và các Bộ, ngành, địa phương có liên quan, có trách nhiệm chỉ đạo các cơ quan, đơn vị thuộc quyền phổ biến, triển khai, kiểm tra việc thực hiện các chế độ theo quy định của pháp luật về bảo hiểm xã hội và Thông tư này.

2. Bảo hiểm xã hội Việt Nam, Bảo hiểm xã hội Bộ Quốc phòng, Bảo hiểm xã hội Bộ Công an có trách nhiệm triển khai thực hiện Thông tư này.

Trong quá trình tổ chức thực hiện nếu có vướng mắc, đề nghị phản ánh về liên Bộ để kịp thời nghiên cứu, giải quyết./.