Decree No. 115/2015/NĐ-CP provides detailed regulations on certain provisions of the Social Insurance Law regarding mandatory social insurance.

DECREE

Article 24provides detailed provisions on certain articles of the Social Insurance Law regarding mandatory social insuranceNo. concerning mandatory social insurance

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

||| based on the Social Insurance LawdevelopmentPursuant to the Labor Safety and Health Law on June 25, 2015;

||| based on Resolution No. 93/2015/QH13 dated June 22, 2015 of the National Assembly on implementing policies for social insurance benefits"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."||| sole policies for social insurance benefitsầwith respect to employees;

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on ||| issued by the Minister of Labor - War Invalids and Social Affairsiand Social Affairs,

The Government promulgates this Decree to detail certain provisions and measures to implement the Law on Management and Use of Weapons, Explosives, and Support Tools.No. concerning mandatory social insurance.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed provisions on certain articles of the Social Insurance Law regarding mandatory social insurance for cadres, civil servants, public officials, and Vietnamese workers under labor contracts.

Article 2. Applicability

1. Workers who are Vietnamese citizens participating in mandatory social insurance as prescribed in this Decree include:

a) Workers under indefinite-term labor contracts, fixed-term labor contracts, seasonal labor contracts, or specific task labor contracts with a duration of at least three months but less than twelve months, including labor contracts signed between employers and legal representatives of persons under 15 years old as provided for by labor laws;

b) Workers under labor contracts with a duration of at least one month but less than three months;

c) Cadres, civil servants, and public officials as prescribed by laws on cadres, civil servants, and public officials;

e) Employees working under indefinite-term labour contracts and those working under fixed-term labour contracts of three months or more, and employees working under fixed-term labour contracts of one month to less than three months. Excluding domestic workers;

d) Managers of enterprises and managers of cooperatives receiving salaries;

e) Non-professional staff at communes, wards, and towns;

g) Spouses of employees at overseas representative offices of Vietnam as prescribed in Clause 4, Article 123 of the Social Insurance Law.

2. Workers going abroad under contracts as prescribed in the Law on Vietnamese Workers Going Abroad Under Contracts participating in mandatory social insurance as prescribed in this Decree shall apply to the following contracts:

a) Contracts sending workers to work abroad with businesses operating services for sending workers abroad, or organizations permitted to send workers abroad;

b) Contracts sending workers to work abroad with businesses winning bids, accepting subcontracts, or individuals and organizations investing abroad and sending workers abroad;

c) Contracts sending workers to work abroad for skill enhancement training with businesses sending workers abroad for skill enhancement training;

d) Individual contracts.

The subjects prescribed in Clause 1 and Clause 2 of this Article shall be collectively referred to as workers.

3. Workers prescribed in this Decree shall fully implement all mandatory social insurance regimes. However, workers prescribed in Points e and g of Clause 1 and Points a, c, and d of Clause 2 of this Article shall only implement the retirement and death benefit regimes.

4. Workers prescribed in Points a and b of Clause 1 of this Article are domestic helpers and workers prescribed in Clause 1 of this Article who are currently receiving monthly pensions, social insurance allowances, and monthly allowances below shall not be subject to mandatory social insurance participation:

a) Persons currently receiving monthly pensions;

b) Persons currently receiving monthly allowances as prescribed in Decision No. 09/1998/NĐ-CP dated January 23, 1998 of the Government amending and supplementing Decision No. 50/CP dated July 26, 1995 of the Government on living expenses for commune, ward, and town cadres;

c) Persons currently receiving monthly disability allowances;

d) Persons currently receiving monthly allowances as prescribed in Decision No. 91/2000/QĐ-TTg dated August 4, 2000 of the Prime Minister on monthly allowances for those who have reached retirement age at the time of ceasing to receive monthly disability allowances (hereinafter referred to as Decision No. 91/2000/QĐ-TTg); Decision No. 613/QĐ-TTg dated May 6, 2010 of the Prime Minister on monthly allowances for those with at least fifteen but less than twenty years of actual service who have ceased to receive monthly disability allowances (hereinafter referred to as Decision No. 613/QĐ-TTg);

e) Military personnel, police officers, and personnel in confidential positions currently receiving monthly allowances as prescribed in Decision No. 142/2008/QĐ-TTg dated October 27, 2008 of the Prime Minister on implementing policies for military personnel participating in the anti-US war of resistance and national salvation with less than twenty years of service in the military who have been demobilized and returned to their home regions; Decision No. 38/2010/QĐ-TTg dated May 6, 2010 of the Prime Minister amending and supplementing Decision No. 142/2008/QĐ-TTg dated October 27, 2008 of the Prime Minister on implementing policies for military personnel participating in the anti-US war of resistance and national salvation with less than twenty years of service in the military who have been demobilized and returned to their home regions; Decision No. 53/2010/QĐ-TTg dated August 20, 2010 of the Prime Minister on policies for cadres and soldiers of the People's Police participating in the anti-US war of resistance and national salvation with less than twenty years of service in the People's Police who have retired and returned to their home regions; Decision No. 62/2011/QĐ-TTg dated November 9, 2011 of the Prime Minister on policies and benefits for those participating in wars to protect the country and international missions in Cambodia and Laos after April 30, 1975 who have been demobilized, retired, or left their jobs.

5. Employers prescribed in Clause 3, Article 2 of the Social Insurance Law.

6. Agencies, organizations, and individuals related to mandatory social insurance.

Chapter II

CERTAIN SOCIAL INSURANCE REGIMES

Section 1

MATERNITY REGIME FOR WOMEN CARRYING PREGNANCIES ON BEHALF OF OTHERS AND THE MOTHERS WHOSE CHILDREN ARE CARRIED ON THEIR BEHALF

Article 3. Maternity leave for female workers carrying surrogate pregnancies

The maternity leave for female workers carrying surrogate pregnancies as stipulated in Clause 1, Article 35 of the Social Insurance Law shall be regulated as follows:

1. Female workers carrying surrogate pregnancies who are compulsorily contributing to the sickness and maternity fund, during their pregnancy period, are entitled to take time off work for prenatal check-ups five times, each time for one day; in cases where they are far from healthcare facilities or have medical conditions or abnormal pregnancies, they are entitled to two days off for each prenatal check-up.

The duration of maternity leave prescribed in this Clause shall be calculated based on working days, excluding public holidays, Tet holidays, and weekly rest days.

2. Female workers carrying surrogate pregnancies who are compulsorily contributing to the sickness and maternity fund, in case of miscarriage, abortion, stillbirth, or pathological termination of pregnancy, are entitled to take time off work for maternity leave according to the directive of authorized healthcare facilities. The maximum duration of leave is specified as follows:

a) Ten days if the pregnancy is less than five weeks old;

b) Twenty days if the pregnancy is between five and thirteen weeks old;

c) Forty days if the pregnancy is between thirteen and twenty-five weeks old;

d) Fifty days if the pregnancy is twenty-five weeks old or more.

The duration of maternity leave prescribed in this Clause includes public holidays, Tet holidays, and weekly rest days.

3. Female workers carrying surrogate pregnancies, when giving birth and meeting the conditions stipulated in Clause 2 or Clause 3, Article 31 of the Social Insurance Law, are entitled to the following benefits:

a) A one-time allowance for each child equivalent to twice the base salary at the month the female worker carrying the surrogate pregnancy gives birth;

b) Time off work for maternity leave until the child is handed over to the intended mother but not exceeding the duration prescribed in Clause 1, Article 34 of the Social Insurance Law;

In cases where, from the date of birth to the date of handing over the child or the death of the child, the duration of maternity leave has not reached sixty days, the female worker carrying the surrogate pregnancy is entitled to time off work for maternity leave until she reaches sixty days including public holidays, Tet holidays, and weekly rest days.

The date of handing over the child to the intended mother is the date recorded in the document confirming the handover date issued by both parties involved in the surrogate pregnancy.

c) After the duration of maternity leave prescribed in Clause 2, Point b, Clause 3 of this Article, within the first thirty working days, if her health has not recovered, the female worker carrying the surrogate pregnancy is entitled to recuperation leave according to Article 41 of the Social Insurance Law, except in cases where the female worker carrying the surrogate pregnancy terminates the labor contract, employment contract, or quits before the childbirth date.

4. When a female worker carrying a surrogate pregnancy gives birth, the male partner who is compulsorily contributing to the sickness and maternity fund is entitled to time off work for maternity leave according to Clause 2, Article 34 of the Social Insurance Law.

5. The level of maternity leave benefits for female workers carrying surrogate pregnancies shall be implemented according to Article 39 of the Social Insurance Law and shall be calculated based on the average monthly salary paid for social insurance contributions of the six months prior to taking time off work for maternity leave.

In cases where female workers carrying surrogate pregnancies have contributed to social insurance for less than six months, the level of maternity leave benefits for the cases stipulated in Clause 1 and Clause 2 of this Article shall be the average monthly salary of the months they have contributed to social insurance.

6. If the duration of time off work for maternity leave exceeds fourteen working days in a month, that month shall be counted as a contribution month for social insurance, during which the female worker carrying the surrogate pregnancy and the employer do not need to pay social insurance contributions.

In cases where female workers carrying surrogate pregnancies terminate the labor contract, employment contract, or quit before the childbirth date, the duration of maternity leave shall not be counted as a contribution month for social insurance.

Article 4. Maternity leave benefits for surrogate mothers

The maternity leave benefits for surrogate mothers as stipulated in Clause 2, Article 35 of the Social Insurance Law are prescribed as follows:

1. A surrogate mother who has contributed to the sickness and maternity fund under compulsory social insurance for at least six months within the twelve months prior to receiving the child shall be entitled to the following benefits:

a) A one-time allowance equal to two times the minimum wage at the month when the female worker giving birth through surrogacy gives birth, in cases where the female worker giving birth through surrogacy does not participate in compulsory social insurance or does not meet the conditions specified in Clause 3, Article 3 of this Decree;

In cases where the female worker giving birth through surrogacy or the surrogate mother does not participate in compulsory social insurance or does not meet the conditions specified in Clause 3, Article 3 of this Decree, the husband of the surrogate mother who contributes to the sickness and maternity fund of the surrogate mother shall be entitled to a one-time allowance equal to two times the minimum wage at the month of birth for each child;

b) Entitlement to maternity leave from the time of receiving the child until the child reaches six months of age. In cases of twins or more, starting from the second child, for each additional child, the surrogate mother is entitled to an additional one month of leave;

If the surrogate mother does not take leave, she will still be entitled to maternity leave benefits as prescribed in addition to her salary;

c) In cases where the surrogate mother dies or encounters risks that render her unable to care for the child, as confirmed by a competent medical facility before the child reaches six months of age, the husband of the surrogate mother or the person directly nurturing the child may take leave and enjoy maternity leave benefits for the remaining period according to Point b of this Clause;

d) In cases where the father seeking surrogacy or the person directly nurturing the child as stipulated in Point c of this Clause participates in compulsory social insurance but does not take leave, he will still be entitled to maternity leave benefits for the remaining period of the surrogate mother according to Point b of this Clause;

đ) In cases where the child dies before reaching six months of age after birth, the surrogate mother is entitled to leave and enjoy maternity leave benefits as prescribed in Clause 3, Article 34 of the Social Insurance Law;

2. The level of maternity leave benefits for surrogate mothers shall be implemented according to the provisions of Article 39 of the Social Insurance Law and calculated based on the average monthly salary contributions to social insurance of the surrogate mother in the six months prior to taking maternity leave;

3. If the period of leave for maternity benefits exceeds fourteen working days in a month, that month shall be counted as a contribution month for social insurance, during which the surrogate mother and the employer do not need to contribute to social insurance;

In cases where the surrogate mother terminates the labor contract, employment contract, or ceases work before receiving the child, the period of entitlement to maternity leave benefits shall not be counted as a contribution period for social insurance;

Article 5. Procedures for enjoying maternity leave benefits for women carrying surrogate pregnancies and surrogate mothers

1. Documents for enjoying maternity leave benefits for women carrying surrogate pregnancies during prenatal checkups, miscarriages, abortions, fetal death, or pathological termination of pregnancy include:

a) Certificate of leave for social insurance benefit for outpatient treatment, original or certified copy of discharge certificate for inpatient treatment;

b) List of workers on leave for maternity benefits prepared by the employer;

2. Documents for enjoying maternity leave benefits for women carrying surrogate pregnancies upon childbirth include:

a) Certified copy of the agreement on charitable surrogacy as stipulated in Article 96 of the Marriage and Family Law 2014; confirmation document of the handover time of the child between the party seeking surrogacy and the surrogate mother;

b) Certified copy of the birth certificate or certified copy of the birth report of the child;

c) List of workers enjoying maternity benefits prepared by the employer;

d) In cases where the child dies before the end of the 60-day maternity leave period, an additional certified copy of the child's death certificate is required;

đ) In cases where the child dies after birth without being issued a birth report, an additional extract from the medical record or discharge certificate of the mother is required;

e) In cases where the woman carrying the surrogate pregnancy dies after childbirth, an additional certified copy of the woman's death certificate is required;

g) In cases where the woman carrying the surrogate pregnancy must take leave for health reasons as directed by a competent medical facility, an additional certificate from the medical facility is required;

3. Documents and procedures for enjoying postpartum recovery benefits for women carrying surrogate pregnancies are carried out according to the provisions of Article 103 of the Social Insurance Law;

4. Documents for enjoying maternity leave benefits for the surrogate mother when the woman carrying the surrogate pregnancy gives birth include:

a) Certified copy of the agreement on charitable surrogacy as stipulated in Article 96 of the Marriage and Family Law 2014; confirmation document of the handover time of the child between the party seeking surrogacy and the surrogate mother;

b) Certified copy of the birth certificate or certified copy of the birth report of the child;

c) List of workers enjoying maternity benefits prepared by the employer;

d) In cases where the surrogate mother dies, an additional certified copy of the death certificate is required;

đ) In cases where the surrogate mother is no longer healthy enough to care for the child, an additional certificate from a competent medical facility is required;

e) In cases where the child dies before reaching six months of age, an additional certified copy of the child's death certificate is required;

5. Documents for enjoying maternity leave benefits for the husband when the woman carrying the surrogate pregnancy gives birth are stipulated in Clause 4, Article 101 of the Social Insurance Law;

6. Procedures for enjoying maternity leave benefits for women carrying surrogate pregnancies and surrogate mothers are carried out according to the provisions of Article 102 of the Social Insurance Law;

a) Workers are responsible for submitting the documents specified in Point a of Clause 1, Points a, b, d, đ, e, and g of Clause 2, and Points a, b, d, đ, and e of Clauses 4 and 5 of this Article to the employer within forty-five days from the date of returning to work;

In cases where the worker terminates the labor contract, employment contract, or ceases work before the birth of the child or the receipt of the child, they must submit the documents and present the social insurance card to the social insurance agency in their place of residence.

b) Within ten days from the date of receiving all documents from the employee, the employer shall be responsible for establishing the documents specified in Clauses 1, 2, 3, 4, and 5 of this Article and submitting them to the social insurance agency.

c) The social insurance agency shall be responsible for processing and disbursing benefits to employees within ten days from the date of receiving all documents as prescribed from the employer. Within five working days from the date of receiving all documents as prescribed from the employee terminating the labor contract, employment contract, or ceasing work before the childbirth date or adoption date, the social insurance agency must process and disburse benefits to the employee.

In case the social insurance agency does not process the claim, it must provide a written response stating the reasons.

7. The delay in processing social insurance benefits beyond the prescribed time limit shall be handled in accordance with Article 116 of the Social Insurance Law.

Section 2

RETIREMENT BENEFITS

Article 6. Conditions for Receiving Pension

1. An employee who retires at or over the age of fifty and has contributed to social insurance for twenty years or more, including fifteen years of underground coal mining work, shall be entitled to receive pension as stipulated in Point c Clause 1 of Article 54 of the Social Insurance Law. Underground coal mining work is defined by the Minister of Labor, Invalids, and Social Affairs.

2. An employee infected with HIV/AIDS due to occupational accidents or risks while performing assigned tasks, who has contributed to social insurance for twenty years or more, shall be entitled to receive pension.

Article 7. Monthly Pension Rate

The monthly pension rate under Article 56 of the Social Insurance Law is stipulated as follows:

1. The monthly pension rate of an employee is calculated by multiplying the percentage of the monthly pension rate by the average monthly salary paid for social insurance contributions.

2. The percentage of the monthly pension rate for an employee meeting the conditions for receiving pension as stipulated in Article 54 of the Social Insurance Law is calculated as follows:

a) For employees retiring from January 1, 2016 to December 31, 2017, the monthly pension rate percentage is calculated at 45% corresponding to fifteen years of social insurance contributions, with an additional 2% for men and 3% for women for each additional year of contribution; the maximum rate is 75%;

b) For female employees retiring from January 1, 2018 onwards, the monthly pension rate percentage is calculated at 45% corresponding to fifteen years of social insurance contributions, with an additional 2% for each additional year of contribution; the maximum rate is 75%;

c) For male employees retiring from January 1, 2018 onwards, the monthly pension rate percentage is calculated at 45% corresponding to the number of years of social insurance contributions as set out in the table below, with an additional 2% for each additional year of contribution; the maximum rate is 75%.

3. The age mark for calculating the number of years retired early as the basis for reducing the pension rate as stipulated in Clause 3 of Article 56 of the Social Insurance Law is determined as follows:

a) For employees working under normal conditions as stipulated in Point a Clause 1 of Article 54 of the Social Insurance Law, the age mark for calculation is sixty years old for men and fifty-five years old for women;

b) For employees engaged in heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous work, or working in areas with a regional allowance coefficient of 0.7 or higher, the age mark for calculation is fifty-five years old for men and fifty years old for women;

c) For employees engaged in underground coal mining work as stipulated in Clause 1 of Article 6 of this Decree, the age mark for calculation is fifty years old;

d) In cases where the employee's file does not specify the date of birth, the age calculation basis will be taken as January 1 of the year of birth.

Article 8. One-time social insurance

1. Workers specified in Clause 1 and Clause 2, Article 2 of this Decree who request may receive one-time social insurance if they fall under any of the following cases:

a) Reaching the retirement age as prescribed in Clauses 1, 2, and 4, Article 54 of the Social Insurance Law but have not contributed to social insurance for twenty years or as prescribed in Clause 3, Article 54 of the Social Insurance Law but have not contributed for fifteen years and do not continue to participate in voluntary social insurance;

b) After one year of unemployment without having contributed to social insurance for twenty years and not continuing to contribute to social insurance;

c) Leaving the country to settle abroad;

d) Being diagnosed with one of the life-threatening diseases such as cancer, paralysis, cirrhosis, leprosy, severe tuberculosis, HIV/AIDS and other diseases as prescribed by the Ministry of Health;

2. The amount of one-time social insurance shall be calculated based on the number of years of social insurance contributions, as follows:

a) 1.5 months of the average monthly salary paid for social insurance contributions for each year before 2014;

b) Two months of the average monthly salary paid for social insurance contributions for each year from 2014 onwards;

c) In case the time of social insurance contributions is less than one year, the amount of one-time social insurance shall be equal to the total amount of contributions made, with a maximum of two months of the average monthly salary paid for social insurance contributions;

3. The amount of one-time social insurance stipulated in Clause 2 of this Article does not include the amount of state support for voluntary social insurance contributions, except in the case prescribed in Point d, Clause 1 of this Article;

4. The time of entitlement to one-time social insurance is the date recorded in the decision of the social insurance agency;

5. The application procedures for one-time social insurance shall be implemented according to the provisions of Article 109 and Clauses 3 and 4, Article 110 of the Social Insurance Law.

Article 9. Average Monthly Salary for Calculating Retirement Pension and One-Time Allowance

The average monthly salary for calculating retirement pension and one-time allowance prescribed in Article 62 of the Social Insurance Law is regulated as follows:

1. Workers subject to state-prescribed salary systems who have contributed to social insurance under this system throughout their working period shall calculate the average monthly salary as follows:

a) Those who started participating in social insurance before January 1, 1995 shall calculate the average of the monthly salaries paid for social insurance contributions for the last five years before retirement;

b) Those who started participating in social insurance between January 1, 1995 and December 31, 2000 shall calculate the average of the monthly salaries paid for social insurance contributions for the last six years before retirement;

c) Those who started participating in social insurance between January 1, 2001 and December 31, 2006 shall calculate the average of the monthly salaries paid for social insurance contributions for the last eight years before retirement;

d) Those who started participating in social insurance between January 1, 2007 and December 31, 2015 shall calculate the average of the monthly salaries paid for social insurance contributions for the last ten years before retirement;

đ) Those who started participating in social insurance between January 1, 2016 and December 31, 2019 shall calculate the average of the monthly salaries paid for social insurance contributions for the last fifteen years before retirement;

e) Those who started participating in social insurance between January 1, 2020 and December 31, 2024 shall calculate the average of the monthly salaries paid for social insurance contributions for the last twenty years before retirement;

g) Those who start participating in social insurance from January 1, 2025 onwards shall calculate the average of the monthly salaries paid for social insurance contributions for the entire period.

2. Workers who have contributed to social insurance under the salary system determined by the employer throughout their working period shall calculate the average monthly salary paid for social insurance contributions for the entire period.

3. Workers who have contributed to social insurance both under the state-prescribed salary system and under the salary system determined by the employer shall calculate the average monthly salary paid for social insurance contributions for all periods combined, where the period of contribution under the state-prescribed salary system shall be calculated according to the regulations set out in Clause 1 of this Article based on the date of mandatory social insurance participation. If the number of years is insufficient as prescribed in Clause 1 of this Article, the average monthly salary of the months already contributed to social insurance shall be calculated.

4. Workers who have contributed to social insurance for fifteen years or more under different salary levels for hazardous, dangerous, and heavy work as defined in the state-prescribed salary scale, and then switch to another job with lower salary levels, when retiring, can use the highest salary level of the work mentioned in Point a below or the salary level before switching jobs corresponding to the number of years prescribed in Clause 1 of this Article to calculate the average monthly salary as the basis for calculating the retirement pension:

a) Particularly arduous, toxic, dangerous, and arduous, toxic, dangerous work in the state-prescribed salary scale;

b) Officers, professional military personnel in the People's Army, officers in specialized technical positions in the Public Security Force, personnel engaged in confidential work enjoying the same salary as military and public security personnel, who switch to work at agencies, organizations, units, enterprises subject to the state-prescribed salary system.

5. Workers who have contributed to social insurance under the state-prescribed salary system before October 1, 2004 and receive social insurance benefits from January 1, 2016 onwards shall convert the monthly salary paid for social insurance contributions as the basis for calculating social insurance benefits according to the salary system at the time of retirement to serve as the basis for calculating social insurance benefits.

6. Workers who are subject to state-regulated salary systems and have contributed to social insurance including seniority allowances, then transferred to occupations not entitled to such allowances, and whose monthly salary for social insurance contributions does not include seniority allowances, shall be entitled to calculate their average monthly salary for social insurance contributions at the time of retirement, plus any seniority allowance (if previously received) calculated based on the period of social insurance contributions including seniority allowances, converted according to the salary system stipulated at the time of retirement to serve as the basis for calculating pension benefits.

In cases where workers transfer to occupations entitled to seniority allowances, and whose monthly salary for social insurance contributions for calculating pension benefits already includes seniority allowances, the average monthly salary for social insurance contributions for calculating pension benefits shall be implemented according to the provisions of Clause 1 of this Article.

Article 10. Adjustment of salaries already contributed to social insurance

The adjustment of salaries already contributed to social insurance under Article 63 of the Social Insurance Law is regulated as follows:

1. Salaries already contributed to social insurance serving as the basis for calculating the average monthly salary for social insurance contributions for workers subject to state-regulated salary systems shall be adjusted according to the base salary at the time of benefit receipt for workers who started participating in social insurance before January 1, 2016.

For workers who began participating in social insurance from January 1, 2016 onwards, the adjustment of salaries already contributed to social insurance serving as the basis for calculating the average monthly salary for social insurance contributions shall be adjusted according to the provisions of Clause 2 of this Article.

2. Salaries already contributed to social insurance serving as the basis for calculating the average monthly salary for social insurance contributions for workers under the salary system determined by the employer shall be adjusted according to the following formula:

a) The adjustment rate of salaries already contributed to social insurance is calculated based on the average consumer price index for the year and is determined by the following expression:

Where:

- organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. is any year during the adjustment period;

- The adjustment rate of salaries already contributed to social insurance for the year organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular. is rounded to two decimal places and the minimum level is 1 (one).

b) The adjustment rate of salaries already contributed to social insurance for years prior to 1995 is taken as the adjustment rate of salaries already contributed to social insurance for the year 1994.

3. Annually, the Minister of Labor, Invalids, and Social Affairs shall stipulate the adjustment rate of salaries already contributed to social insurance for workers implementing the salary system determined by the employer, based on the provisions of Clause 2 of this Article and the average consumer price index for the year published by the General Statistics Office under the Ministry of Planning and Investment.

Article 11. Retirement benefits for individuals who previously contributed to voluntary social insurance

The retirement benefit regime for individuals who previously contributed to voluntary social insurance under Article 71 of the Social Insurance Law is stipulated as follows:

1. The period for enjoying retirement benefits is the total time of voluntary social insurance contributions and mandatory social insurance contributions.

2. Workers with a total of at least 20 years of voluntary social insurance contributions and mandatory social insurance contributions shall have the age requirement for receiving pension benefits be male at least 60 years old and female at least 55 years old, except in cases provided for in Clause 5 of this Article.

3. The monthly pension amount is calculated by multiplying the percentage of the monthly pension benefit by the average income and monthly salary for social insurance contributions as prescribed in Clause 4 of this Article.

4. The average income and monthly salary for social insurance contributions to calculate the pension and lump-sum allowance is calculated according to the following formula:

Where:

- The average monthly salary for mandatory social insurance contributions is calculated according to the provisions of Article 9 of this Decree.

- The monthly income for voluntary social insurance contributions is the adjusted monthly income that has been voluntarily insured according to the provisions of Clause 2, Article 79 of the Social Insurance Law.

5. Workers with at least 20 years of mandatory social insurance contributions shall:

a) The age requirement for receiving pension benefits shall be implemented according to Clauses 1, 2, and 4 of Articles 54 and 55 of the Social Insurance Law and Article 6 of this Decree;

b) The lowest monthly pension amount is equal to the minimum wage, except for the subjects prescribed in Point e, Clause 1 of this Decree.

6. The lump-sum allowance upon retirement is calculated according to the provisions of Article 58 of the Social Insurance Law, for each year of social insurance contribution exceeding the number of years corresponding to the 75% pension benefit ratio, calculated as 0.5 months of the average income and monthly salary for social insurance contributions as prescribed in Clause 4 of this Article.

7. One-time social insurance of workers is implemented according to the provisions of Article 8 of this Decree. The benefit level of one-time social insurance is calculated based on the average income and monthly salary for social insurance contributions as prescribed in Clause 4 of this Article.

Section 3

FUNERAL BENEFITS REGIME

Article 12. Death benefits for dependents of workers who died after contributing to voluntary social insurance

The death benefit regime for dependents of workers who died after contributing to voluntary social insurance under Article 71 of the Social Insurance Law is stipulated as follows:

1. The period for enjoying death benefits is the total time of voluntary social insurance contributions and mandatory social insurance contributions.

2. Funeral expenses for the person handling funeral arrangements shall be a burial allowance of ten times the minimum wage for workers who die in one of the following situations:

a) Workers with at least 12 months of mandatory social insurance contributions;

b) Workers with a total of at least 60 months of mandatory social insurance contributions and voluntary social insurance contributions;

c) Workers who die due to work-related accidents, occupational diseases, or during treatment for work-related accidents or occupational diseases;

d) Workers who are receiving pensions or monthly disability allowances and have stopped working.

3. If the person specified in Clause 2 of this Article is declared dead by a court, dependents shall receive a burial allowance of ten times the minimum wage at the month the court declared them dead.

4. Workers who die in one of the following situations and whose dependents meet the conditions specified in Clauses 2 and 3 of Article 67 of the Social Insurance Law shall receive monthly survivor's allowance:

a) Contributed at least 15 years of mandatory social insurance contributions;

In cases where workers are still short of up to six months to reach 15 years of social insurance contributions, dependents may continue to contribute once for the remaining months into the retirement and death benefit fund at a monthly contribution rate of 22% of the worker's monthly salary before death;

b) Died due to work-related accidents, occupational diseases, or during treatment for work-related accidents or occupational diseases;

c) Receiving monthly disability allowances with a reduction in work capacity of 61% or more;

d) Receiving pensions and had at least 15 years of mandatory social insurance contributions prior to that.

The monthly survivor's allowance is implemented according to the provisions of Article 68 of the Social Insurance Law.

5. Dependents of workers who died and are entitled to a one-time survivor's allowance in one of the following situations:

a) Workers who died not covered by Clause 4 of this Article;

b) Workers who died in one of the situations specified in Clause 4 of this Article but do not have dependents entitled to monthly allowances as prescribed in Clauses 2 and 3 of Article 67 of the Social Insurance Law.

c) Dependents entitled to monthly survivor's allowances as prescribed in Clauses 2 and 3 of Article 67 of the Social Insurance Law who wish to receive a one-time survivor's allowance, except for children under six years old, children or spouses with a reduction in work capacity of 81% or more.

6. The amount of one-time survivor's allowance:

a) For dependents of workers participating in mandatory social insurance or preserving social insurance contribution periods who died is calculated according to Clause 1 of Article 70 of the Social Insurance Law and is based on the average income and monthly salary for social insurance contributions as prescribed in Clause 4 of Article 11 of this Decree.

b) For dependents of workers receiving pensions who died is calculated according to Clause 2 of Article 70 of the Social Insurance Law.

c) For dependents of workers receiving monthly disability allowances with a reduction in work capacity of 61% or more who have not yet received one-time social insurance, the one-time survivor's allowance is handled like those preserving social insurance contribution periods.

In cases where workers receiving monthly disability allowances have already received one-time social insurance, the one-time survivor's allowance amount equals three months of the current disability allowance being received.

Article 13. Funeral allowance for persons receiving monthly pension, disability allowance, occupational accident allowance, and occupational disease allowance, and monthly survivor's allowance

1. Persons receiving monthly pension before January 1, 2016 who die on or after January 1, 2016 shall have their funeral expenses covered with a one-time funeral allowance equal to ten times the minimum wage base at the time of death, while survivors may receive either a monthly survivor's allowance or a one-time survivor's allowance according to the provisions of Section 5, Chapter III of the Social Insurance Law and the provisions of Section 3, Chapter II of this Decree.

2. Persons receiving monthly disability allowance before January 1, 2016 who die on or after January 1, 2016 shall be handled as follows:

a) The person handling the funeral shall receive a funeral allowance equal to ten times the minimum wage base at the time of death of the person receiving the disability allowance;

b) Survivors as defined in Clause 2, Article 67 of the Social Insurance Law shall receive a monthly survivor's allowance according to the provisions of Article 68 of the Social Insurance Law. In cases where there are no eligible survivors, other relatives shall receive a one-time survivor's allowance equivalent to three months' worth of the monthly disability allowance being received prior to death.

3. Persons receiving monthly occupational accident allowance or occupational disease allowance before January 1, 2016 who cease working and die on or after January 1, 2016 shall have their funeral expenses covered with a one-time funeral allowance equal to ten times the minimum wage base at the time of death, while survivors shall receive survivor's allowance as follows:

a) For those receiving monthly occupational accident allowance or occupational disease allowance with a reduction in work capacity of 61% or more who die, survivors meeting the conditions stipulated in Clauses 2 and 3, Article 67 of the Social Insurance Law shall receive a monthly survivor's allowance;

b) For those receiving monthly occupational accident allowance or occupational disease allowance who die and do not fall under the category specified in Point a of this Clause but have social insurance contribution periods without having received a lump-sum social insurance benefit, the survivor's allowance for deceased persons preserving social insurance contribution periods shall be implemented.

4. Survivors of persons who were simultaneously receiving monthly pension and monthly occupational accident allowance or occupational disease allowance when they died shall receive survivor's allowance as if the deceased had been receiving only monthly pension.

5. Survivors under 18 years old receiving monthly survivor's allowance before January 1, 2016 shall continue to receive the monthly survivor's allowance until they reach 18 years old, except in cases where they suffer from a reduction in work capacity of 81% or more.

Article 14. Handling of Monthly Survivor's Allowance for Other Family Members and One-Time Survivor's Allowance

1. Other family members as defined in Point d, Clause 2, Article 67 of the Social Insurance Law who are under 18 years old shall receive a monthly survivor's allowance until they reach 18 years old, without requiring a reduction in work capacity of 81% or more.

2. In cases where multiple survivors are eligible for a one-time survivor's allowance, the survivors must have a record of consensus appointing a representative to receive the allowance.

Chapter III

SOCIAL INSURANCE FUND

Article 15. Contribution Levels and Methods for Spouses Receiving Benefits at Overseas Vietnamese Representative Offices

1. The contribution level for social insurance monthly into the pension and death benefit fund for workers specified in Point g Clause 1 Article 2 of this Decree, during the period they receive spouse benefits at overseas Vietnamese representative offices, shall be as follows:

a) Equal to 22% of the monthly salary contribution rate for compulsory social insurance before that of the worker, for workers who have previously participated in compulsory social insurance;

b) Equal to 22% of twice the minimum wage for workers who have not participated in compulsory social insurance or have participated but received one-time social insurance benefits.

2. The method of contributing to social insurance for workers specified in Point g Clause 1 Article 2 of this Decree shall be implemented monthly, every three months, or every six months.

3. Agencies and organizations managing officials and civil servants with spouses shall be responsible for:

a) Collecting compulsory social insurance contributions from spouses according to the provisions of Clause 1 and Clause 2 of this Article to contribute to the pension and death benefit fund;

b) Implementing procedures to register participation in social insurance according to the provisions of Clause 1 Article 97 and Clause 1 Article 99 of the Social Insurance Law.

Article 16. Suspension of Compulsory Social Insurance Contributions

The suspension of compulsory social insurance contributions under Article 88 of the Social Insurance Law is stipulated as follows:

1. Cases of suspending contributions to the pension and death benefit fund:

a) Suspension of production and business operations for one month or more due to difficulties in restructuring, technology changes, economic crisis, recession, implementation of state policies on economic restructuring, or international commitments;

b) Difficulties caused by natural disasters, fires, epidemics, crop failures.

2. Conditions for suspending contributions to the pension and death benefit fund:

Employers falling under any of the cases specified in Clause 1 of this Article may suspend contributions to the pension and death benefit fund when meeting one of the following conditions:

a) Unable to provide employment for workers, where the number of workers participating in social insurance temporarily laid off is 50% or more of the total workforce present before the suspension of production and business operations;

b) Suffering losses exceeding 50% of the total asset value due to natural disasters, fires, epidemics, or crop failures (excluding land value).

3. Duration of suspension of contributions to the pension and death benefit fund:

a) The duration of suspension of contributions to the pension and death benefit fund is calculated in months and does not exceed twelve months. During the suspension period, employers must continue to contribute to the sickness and maternity fund, occupational accident and occupational disease fund.

Employers and workers eligible for pension and death benefit schemes or those terminating their labor contracts must make up contributions for the suspended period to settle benefits for workers during the suspension period.

b) Upon expiration of the suspension period specified in Point a Clause of this Article, employers and workers must continue to contribute to social insurance and make up contributions for the suspended period. The late payment interest on the make-up contributions is not applicable according to Clause 3 Article 122 of the Social Insurance Law.

4. Social insurance agencies shall process the suspension of contributions to the pension and death benefit fund for workers and employers who meet the conditions stipulated in Clauses 1, 2, and 3 of this Article. The suspension period starts from the month the employer submits a request.

5. Suspension of social insurance contributions for workers participating in compulsory social insurance who are temporarily detained shall be carried out as follows:

a) Workers specified in Clause 1 Article 2 of this Decree who are temporarily detained may suspend social insurance contributions;

b) After the detention period, if the competent authority determines that the worker was wrongfully detained, the make-up social insurance contributions for the detention period shall be made.

In cases where the worker is an official, civil servant, public service employee, defense industry worker, police worker, or other personnel in a confidential organization, the worker and employer shall make up social insurance contributions.

For other cases, the make-up contributions shall be made through the employer based on the social insurance contributions guaranteed by the responsible agency according to the State Compensation Law.

c) The make-up contributions shall not accrue late payment interest according to Clause 3 Article 122 of the Social Insurance Law;

d) If the competent authority determines that the worker is guilty, the make-up social insurance contributions for the detention period shall not be made.

6. Workers going abroad under contracts specified in Clause 2 Article 2 of this Decree, if temporarily unemployed and confirmed by the agency, organization, or enterprise providing services to send workers abroad, the period will be suspended from contributions to the pension and death benefit fund.

After the temporary unemployment period, if the worker resumes work, they shall continue to contribute to social insurance according to regulations without making up contributions for the temporary unemployment period.

7. The Minister of Labor, Invalids, and Social Affairs shall specify the authority, procedures, and formalities for determining the number of workers temporarily laid off and the value of assets damaged as stipulated in Clause 2 of this Article.

Article 17. Monthly Salary for Compulsory Social Insurance Contributions

The monthly salary for compulsory social insurance contributions for employees who contribute to social insurance according to the wage system determined by the employer under Clause 2, Article 89 of the Social Insurance Law shall be defined as follows:

1. From January 1, 2016 to December 31, 2017, the monthly salary for compulsory social insurance contributions is the basic wage and wage allowances stipulated by labor laws recorded in the labor contract.

2. From January 1, 2018 onwards, the monthly salary for compulsory social insurance contributions is the basic wage, wage allowances, and other supplementary amounts stipulated by labor laws recorded in the labor contract.

3. The monthly salary for compulsory social insurance contributions for business managers receiving wages as prescribed at Point d, Clause 1, Article 2 of this Decree is the wage decided by the enterprise, except for full-time management officials in a single-member limited liability company owned by the state.

The monthly salary for compulsory social insurance contributions for cooperative management personnel receiving wages as prescribed at Point d, Clause 1, Article 2 of this Decree is the wage decided by the members' general meeting.

Article 18. Recovery and Supplemental Payment of Monthly Salary for Compulsory Social Insurance Contributions

Recovery and supplemental payment of monthly salary for compulsory social insurance contributions as stipulated in Clause 4, Article 89 of the Social Insurance Law for employees and employers, excluding cases specified in Clause 3, Article 122 of the Social Insurance Law, shall be implemented as follows:

1. Cases of recovery and supplemental payment of monthly salary for compulsory social insurance contributions for employees and employers include:

a) Adjusting the increase in the monthly salary already contributed to social insurance for employees;

b) Paying back the period not covered by social insurance contributions for employees working abroad under labor contracts.

2. The amount of recovered and supplemental social insurance contributions shall be calculated as follows:

a) For cases stipulated in Clause 1 of this Article, the amount of recovered contributions does not require interest on late payments.

In case of recovery of social insurance contributions more than six months from the date of the decision to adjust the increase in the monthly salary for social insurance contributions for employees or termination of the labor contract for returning to the country, the amount of recovered social insurance contributions includes the amount of compulsory social insurance contributions required and interest on late payments.

b) The interest rate for recovery is based on the average investment return rate of the social insurance fund of the previous year closest to the year of recovery.

3. Employers have the responsibility to pay sufficient social insurance and unemployment insurance, including late payment interest, for employees eligible for social insurance benefits or whose labor contracts have been terminated, to promptly address social insurance and unemployment insurance benefits for employees.

Article 19. Investment Activities from the Social Insurance Fund

1. The Vietnam Social Security Management Board decides and is responsible to the Government for the forms and structure of investment of the social insurance fund based on the proposal of the social security agency.

2. Vietnam Social Security has the responsibility to implement measures to preserve and grow the social insurance fund according to the decision of the Vietnam Social Security Management Board. Investment activities from the social insurance fund must ensure safety, effectiveness, and the recovery of invested capital.

3. The profit from investment activities from the social insurance fund is added to the social insurance fund and allocated for social insurance management expenses.

Chapter IV

TRANSITIONAL PROVISIONS

Article 20. Transitional provisions for persons receiving old-age pensions, disability allowances, work injury allowances, occupational disease allowances, and monthly allowances before January 1, 2016

1. Persons currently receiving old-age pensions, disability allowances, work injury allowances, occupational disease allowances, monthly allowances for retired village, ward, and town officials, and monthly allowances for those who have completed their term of disability benefits before January 1, 2016 shall continue to be governed by the regulations prior to January 1, 2016 and shall have their benefit levels adjusted according to the regulations of the Government.

2. For individuals subject to Clause 1 of this Article whose social insurance benefits were suspended before January 1, 2016, the continuation of social insurance benefits shall be handled according to the regulations prior to January 1, 2016.

Article 21. Regional Allowance for Persons Receiving Social Insurance Benefits

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

a) Workers who retire and meet the conditions for receiving old-age pensions or one-time social insurance benefits or die from January 1, 2016 onwards, and who had contributed to social insurance including regional allowances before January 1, 2007.

b) Persons receiving old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly before January 1, 2016, who are currently receiving regional allowances at their place of permanent residence with regional allowances.

2. Benefit Regulations

a) Workers who retire and meet the conditions for receiving old-age pensions or one-time social insurance benefits from January 1, 2016 onwards, and who had contributed to social insurance including regional allowances prior to that date, in addition to receiving old-age pensions or one-time social insurance benefits according to the regulations, shall also receive a one-time allowance corresponding to the time and amount of regional allowances contributed to social insurance.

The dependents of workers who had contributed to social insurance including regional allowances but had not yet received old-age pensions or one-time social insurance benefits and died from January 1, 2016 onwards, in addition to receiving funeral allowances according to the regulations, shall also receive a one-time allowance corresponding to the time and amount of regional allowances contributed to social insurance.

b) Persons receiving old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly before January 1, 2016, who are permanently residing in areas with regional allowances, shall continue to receive regional allowances at the current level (without adjustment based on the minimum wage) until new regulations are issued by the Government.

Persons receiving old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly before January 1, 2016, and receiving regional allowances at their place of registered permanent residence, who change their place of permanent residence from January 1, 2016 onwards and receive old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly in areas with regional allowances, shall receive regional allowances at the level of regional allowances in the new place of permanent residence; if the new place of permanent residence does not have regional allowances, they will cease to receive regional allowances.

Persons receiving old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly before January 1, 2016, who are permanently residing in areas without regional allowances and do not receive regional allowances, who change their place of permanent residence from January 1, 2016 onwards and receive old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly in areas with regional allowances, shall not receive regional allowances.

3. Calculation Method for One-Time Allowances

For cases stipulated in Point a, Clause 2 of this Article, the amount of one-time allowance shall be calculated based on the period of contribution, the ratio of contribution to the pension and death benefit fund, the regional allowance coefficient, and the basic salary level at the time of settlement. The regional allowance coefficient is determined as follows:

a) For periods of social insurance contributions from January 1, 1995 to December 31, 2006, the regional allowance coefficient for calculating one-time allowances is the actual regional allowance coefficient already paid into the social insurance fund.

b) For periods of service before January 1, 1995, the regional allowance coefficient is calculated according to the regional allowance coefficients of localities and units as prescribed by laws on regional allowances.

c) For periods of service in Zones B and C before April 30, 1975, and Zone K before August 31, 1989, the regional allowance coefficient of 0.7 shall be applied to calculate one-time allowances.

4. Sources of Funding for Implementing the Payment of One-Time Allowances and Regional Allowances for Individuals Stipulated in Clause 1 of this Article are as Follows:

a) The State budget shall pay the one-time allowance for periods of service in areas with regional allowances before January 1, 1995; and the regional allowance for persons currently receiving old-age pensions, disability allowances, work injury allowances, and occupational disease allowances monthly, which are guaranteed by the State budget.

b) The social insurance fund shall pay the one-time allowance for periods of service from January 1, 1995 onwards with contributions to social insurance including regional allowances; and the regional allowance for persons currently receiving old-age pensions, work injury allowances, and occupational disease allowances monthly, which are guaranteed by the social insurance fund.

Article 22. Provisions for persons receiving sickness benefit due to long-term treatment before January 1, 2016

Workers who take leave due to illness listed in the Catalogue of Diseases Requiring Long-Term Treatment issued by the Ministry of Health, and who were receiving sickness benefits before January 1, 2016, and continued to receive sickness benefits from January 1, 2016 onwards shall continue to be entitled to sickness benefits according to the provisions prior to January 1, 2016.

Article 23. Calculation of service time before January 1, 1995 for social insurance benefits

1. Workers who had continuous employment in the state sector before January 1, 1995 and whose service time was counted but not yet settled for severance pay or lump-sum severance pay, or one-time social insurance benefits shall have that period counted as their social insurance contribution period. Specifically:

a) Workers who continuously worked in the state sector until January 1, 1995 and whose severance pay or lump-sum severance pay, or one-time social insurance benefits were not yet settled shall have their working time before January 1, 1995 counted as their social insurance contribution period;

b) Workers with interrupted service time or who stopped working before January 1, 1995 shall have their service time calculated for social insurance benefits according to previous regulations on calculating service time before January 1, 1995 for social insurance benefits, except for the provisions in Article 3 of Decree No. 66/CP dated September 30, 1993 of the Government on temporary social insurance benefits for armed forces personnel; Article 3 of Decree No. 43/CP dated June 22, 1993 of the Government on temporary social insurance benefits; Article 54 of the Social Insurance Regulations promulgated together with Decree No. 12/CP dated January 26, 1995 of the Government; Article 49 of the Social Insurance Regulations for officers, professional military personnel, non-commissioned officers, and soldiers of the People's Army and People's Police promulgated together with Decree No. 45/CP dated July 15, 1995 of the Government; and Clause 4 of Article 139 of the Social Insurance Law 2006.

c) Persons receiving disability benefits for war veterans, who subsequently participate in work and contribute to social insurance, in addition to the disability benefits, shall also be entitled to social insurance benefits. The period for calculating social insurance benefits is the period of social insurance contributions, and the service time calculated for disability benefits shall not be counted towards social insurance benefits.

2. Military personnel and police officers discharged, demobilized, or retired before December 15, 1993, who then transferred to work with mandatory social insurance at agencies, units, enterprises under various economic sectors (including those working in commune health centers, kindergarten teachers, or holding positions in communes, wards, towns before January 1, 1995 already counted as social insurance contribution periods) and individuals hiring workers without enjoying the benefits stipulated below shall have their service time in the military or police prior to that period combined with their subsequent service time with social insurance contributions to calculate social insurance benefits:

a) Decision No. 47/2002/QD-TTg dated April 11, 2002 of the Prime Minister on the regime for military personnel and defense workers participating in the resistance against France who were discharged (demobilized, retired) from December 31, 1960 or earlier;

b) Point a Clause 1 Article 1 of Decision No. 290/2005/QD-TTg dated November 8, 2005 of the Prime Minister on the regime and policies for certain individuals directly participating in the resistance against the United States to save the country but not yet enjoying the regime and policies of the Party and State;

c) Decision No. 92/2005/QD-TTg dated April 29, 2005 of the Prime Minister on implementing the regime for military personnel belonging to ethnic minorities in Military Zones 7 and 9, participating in the resistance against the United States, returning to their hometowns before January 10, 1982;

d) Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on implementing the regime for military personnel participating in the resistance against the United States to save the country with less than 20 years of service in the military who were discharged, demobilized, and returned to their hometowns;

đ) Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amending and supplementing Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on implementing the regime for military personnel participating in the resistance against the United States to save the country with less than 20 years of service in the military who were discharged, demobilized, and returned to their hometowns;

e) Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on the regime for public security officers participating in the resistance against the United States with less than 20 years of service in the public security force who were retired, demobilized, and returned to their hometowns;

g) Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on the regime and policies for individuals participating in wars to protect the country and international missions in Cambodia and Laos after April 30, 1975 who were discharged, demobilized, or retired.

In cases where military personnel and public security officers were discharged, demobilized, or retired from December 15, 1993 to December 31, 1994 and had not yet been settled for severance pay or lump-sum severance pay, demobilization, discharge benefits, or one-time social insurance benefits, their time spent in the military or public security force shall be counted for social insurance benefits.

3. Workers employed in the state sector who took leave waiting for work from November 1, 1987 to before January 1, 1995 due to the enterprise, agency, or organization being unable to arrange work and had not yet been settled for severance pay or one-time social insurance benefits, and who were still listed in the unit's labor roster as of December 31, 1994 shall have their pre-leave waiting service time counted for social insurance benefits.

4. Workers belonging to the establishment of state agencies, political organizations, socio-political organizations, state enterprises, armed forces units who were dispatched for work, study, or training abroad with a specified term and have legally exited the country, returned to the country either beyond the deadline or within the deadline but their former unit was unable to arrange employment, and social laborers dispatched for cooperative labor who continue to participate in mandatory social insurance upon returning to the country shall be considered and resolved as follows:

a) The period of working in the country before going abroad for work, study, or training and the period spent abroad within the permitted time limit prior to January 1, 1995, if not yet settled for severance pay, lump-sum compensation, demobilization allowance, discharge allowance, or one-time social insurance, such periods shall be counted towards retirement benefits or survivor benefits.

The calculation of the period of work prior to January 1, 1995, for social insurance benefits shall be carried out according to the provisions of Clauses 1, 2, and 3 of this Article;

b) The period of work from January 1, 1995 onwards, if social insurance contributions have been made in accordance with the laws on social insurance but one-time social insurance benefits or demobilization/discharge allowances have not yet been received, then such period shall be counted towards social insurance benefits.

5. For social workers dispatched for cooperative labor who continue to participate in mandatory social insurance upon returning to the country, the period of work counted towards social insurance benefits shall be implemented according to the provisions of Clause 4 of this Article.

In cases where vocational students switch to cooperative labor under the Government Agreement, the vocational training period shall not be counted as the period of work for social insurance benefits.

6. The provisions of Clause 4 and Clause 5 of this Article shall not apply to cases where individuals violate laws abroad and are expelled or forced to return due to disciplinary action or imprisonment before January 1, 1995.

7. Where there is no original file showing the work history prior to January 1, 1995, the worker management agency shall explain the reasons for the loss, confirm the work history, salary progression, and non-receipt of severance pay or lump-sum compensation, report to the central ministries or provincial/municipal People's Committees for confirmation, and submit a written document to the Ministry of Labor, Invalids, and Social Affairs for consideration and decision.

Article 24. Provisions for those currently receiving monthly allowances who previously had social insurance contribution periods not counted towards social insurance benefits

Workers meeting the conditions for receiving monthly allowances under Decision No. 91/2000/QĐ-TTg and Decision No. 613/QĐ-TTg of the Prime Minister, if they have social insurance contribution periods (excluding work periods already counted towards disability benefits) sufficient to meet the conditions for retirement pension, shall be entitled to a higher benefit level. For workers who do not meet the social insurance contribution period requirement for retirement pension, if they wish, they may voluntarily contribute to social insurance to receive a higher retirement pension.

In cases where workers are receiving monthly allowances under Decision No. 91/2000/QĐ-TTg and Decision No. 613/QĐ-TTg of the Prime Minister, the one-time settlement of social insurance benefits shall be applied to the social insurance contribution periods (excluding work periods already counted towards disability benefits).

Article 25. Provisions for workers who have been decided to stop work pending retirement benefits or monthly allowances

1. Workers who have contributed to social insurance for at least 15 years and have a decision or certificate awaiting eligibility for retirement pension before January 1, 2003 shall be entitled to receive a retirement pension when men reach 60 years old and women reach 55 years old.

2. Village-level cadres holding positions specified in Decree No. 09/1998/NĐ-CP of the Government who have a decision or certificate awaiting eligibility for monthly allowances from the social insurance agency shall be entitled to receive monthly allowances when men reach 55 years old and women reach 50 years old.

Article 26. Provisions on converting foreign currency wages into Vietnamese dong for social insurance contributions

For workers whose wages recorded in their labor contracts are in foreign currency, the social insurance contributions and recording in the social insurance book shall be carried out as follows:

1. The monthly wage for social insurance contributions shall be calculated in Vietnamese dong based on the foreign currency wage converted into Vietnamese dong according to the average exchange rate in the inter-bank foreign exchange market published by the State Bank of Vietnam on January 2 for the first six months of the year and July 1 for the last six months of the year. In case it coincides with a holiday and the State Bank of Vietnam has not yet announced the rate, the rate of the next working day announced by the State Bank of Vietnam shall be used.

2. The monthly wage for social insurance contributions recorded in the social insurance book shall be the wage in Vietnamese dong calculated according to the provisions of Clause 1 of this Article.

Article 27. Provisions on the State transferring a portion of budget funds into the social insurance fund

1. Annually, the state budget shall timely allocate sufficient funds to the Vietnam Social Security for implementing social insurance and health insurance policies and benefits for individuals receiving pensions or social insurance allowances before January 1, 1995, including:

a) Pensions;

b) Monthly disability allowances;

c) Rubber plantation worker allowances; monthly allowances for those who have completed the period of entitlement to disability allowances;

d) Monthly allowances for occupational accidents and diseases; service allowances;

đ) Funding for purchasing assistive devices and orthopedic equipment;

e) Survivor's allowances;

g) Funeral allowances;

h) Health insurance contributions according to regulations;

i) Fees for medical examination and assessment of reduced work capacity;

k) Regional allowances;

l) Payment expenses.

2. The State shall transfer a portion of budget funds into the social insurance fund to contribute to social insurance for the period of work before January 1, 1995 for persons specified in Article 23 of this Decree.

Article 28. Provisions for workers meeting conditions and enjoying social insurance benefits before January 1, 2016

1. Female workers giving birth or workers adopting children under six months old before January 1, 2016 shall still enjoy benefits according to the laws in effect before January 1, 2016.

2. Female workers born on or before December 31, 1970, and male workers born on or before December 31, 1965, who have a medical board conclusion of reduced work capacity of 61% or more before January 1, 2016 and request to receive a pension from January 1, 2016 shall have their retirement benefits implemented according to the laws in effect before January 1, 2016.

3. Workers who died before January 1, 2016 shall have their survivor benefits implemented according to the laws in effect before January 1, 2016.

4. Workers who meet conditions and enjoy social insurance benefits before January 1, 2016 shall continue to be governed by the laws in effect before January 1, 2016.

Chapter V

IMPLEMENTING PROVISIONS

Article 29. Effective Date

1. This Decree takes effect from January 1, 2016, except for the provision at Point b Clause 1 Article 2 of this Decree which takes effect from January 1, 2018.

2. The following documents shall cease to be effective from the date this Decree takes effect:

a) Decree No. 152/2006/NĐ-CP dated December 22, 2006 of the Government guiding the implementation of certain articles of the Social Insurance Law regarding mandatory social insurance;

b) Decree No. 83/2008/NĐ-CP dated July 31, 2008 of the Government adjusting wages and salaries already contributed to social insurance for workers implementing wage systems determined by employers;

c) Decree No. 122/2008/NĐ-CP dated December 4, 2008 of the Government implementing regional allowances for retirees, lump-sum social insurance payments, disability allowances, and monthly allowances for occupational accidents and diseases;

d) Decision No. 107/2007/QĐ-TTg dated July 13, 2007 of the Prime Minister on calculating the time for enjoying social insurance benefits for civil servants, public officials, employees, workers, military personnel, and police officers belonging to state agencies, political organizations, political-social organizations, state-owned enterprises, and armed forces units who have legally exited the country but did not return within the stipulated time.

Article 30. Responsibility for implementation

1. The Minister of Labor, Invalids, and Social Affairs shall be responsible for guiding the implementation of this Decree.

2. The Minister of Finance shall be responsible for ensuring the budget to implement the regime prescribed in Article 27 of this Decree.

3. Annually, the Vietnam Social Security shall be responsible for announcing the average investment interest rate of the social insurance fund for the immediately preceding year.

4. Every year, the General Statistics Office under the Ministry of Planning and Investment shall be responsible for promptly providing the average consumer price index of the year to the Ministry of Labor, Invalids, and Social Affairs.

5. The ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of people's committees at all levels, and other related organizations and individuals shall be responsible for implementing this Decree./.