Circular No. 12/2025/TT-BNV detailing certain provisions of the Social Insurance Law on mandatory social insurance

CIRCULAR

Detailed regulations on certain provisions of the Social Insurance Law regarding mandatory social insurance

Pursuant to the Social Insurance Law on June 29, 2024;

Pursuant to the Government Decree No. 25/2025/NĐ-CP dated February 21, 2025 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

Pursuant to Decree No. 158/2025/NĐ-CP dated June 25, 2025 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance;

At the proposal of the Director of the Wages and Social Insurance Department;

The Minister of Home Affairs issues this Circular detailing certain provisions of the Social Insurance Law regarding mandatory social insurance.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular details certain provisions of the Social Insurance Law regarding mandatory social insurance, including:

1. Clause 8, Article 33 on making additional contributions for up to six months to meet the conditions for receiving old-age pension or monthly survivor's benefit.

2. Clause 6, Article 45 on working days; specifying the calculation and determination of conditions for each case to resolve sickness benefits.

3. Clause 4, Article 46 on calculating and determining conditions for each case of recuperation leave after illness.

4. Clause 5, Article 59 on calculating and determining conditions for each case of maternity allowance.

5. Clause 5, Article 60 on calculating and determining conditions for each case of recuperation leave after maternity.

6. Clause 3, Article 69 on the time of receiving old-age pension; specifying the time of receiving old-age pension for cases as provided for in Clause 7, Article 33; specifying the calculation and determination of conditions for each case to resolve retirement benefits.

7. Clause 5, Article 86 on calculating and determining conditions for each case to resolve survivor's benefits.

8. Clause 1, Article 87 on determining dependents without direct caregivers.

Article 2. Applicability

1. Workers as prescribed in Clause 1 and Clause 2, Article 2 of the Social Insurance Law.

2. Beneficiaries of social insurance benefits as prescribed by the Social Insurance Law.

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

4. Other agencies, organizations, and individuals related to mandatory social insurance.

Chapter II
MANDATORY SOCIAL INSURANCE REGIME

Section 1
SICKNESS BENEFITS REGIME

Article 3. Determining cases eligible for sickness benefits

Cases considered for sickness benefits include:

1. Cases as prescribed in Clause 1, Article 42 of the Social Insurance Law.

2. Female workers returning to work before the end of their maternity leave period as prescribed in Clause 1, Article 53 of the Social Insurance Law; fathers or direct caregivers not taking leave as prescribed in Clause 6, Article 53 of the Social Insurance Law; female workers who are surrogates, husbands of female surrogates, or direct caregivers not taking leave as prescribed in Article 55 of the Social Insurance Law; workers temporarily suspended from contributing to the pension and death benefit fund as prescribed in Clause 1, Article 37 of the Social Insurance Law, falling under the cases as prescribed in Clause 1, Article 42 of the Social Insurance Law.

Article 4. Determining the duration of sickness benefits

The calculation and determination of the duration of sickness benefits as prescribed in Article 43 of the Social Insurance Law are as follows:

1. The maximum duration of sickness benefits in 2025 as prescribed in Clause 1, Article 43 of the Social Insurance Law does not include the time already taken off for sickness benefits for cases starting to take sickness benefits due to long-term illnesses listed in the directory of diseases before July 1, 2025.

2. The maximum duration of sickness benefits in a year as prescribed in Clause 1, Article 43 of the Social Insurance Law is not dependent on the date when the worker started participating in social insurance.

3. The maximum duration of sickness benefits in a year for workers engaged in heavy, hazardous, or particularly heavy, hazardous jobs, or working in areas with extremely difficult economic and social conditions is based on the worker's job, position, or workplace at the time the worker takes sickness benefits.

4. In cases where workers take leave as prescribed in Clause 1, Article 42 of the Social Insurance Law and the leave overlaps with leave prescribed by labor laws or other specialized laws providing for full pay leave, or leave for maternity or recuperation, the overlapping time cannot be counted towards sickness benefits; non-overlapping leave can be counted towards sickness benefits as prescribed.

5. In cases where workers have sickness leave carried over from the end of the previous year to the beginning of the next year, the sickness leave of that year is counted towards the sickness benefits of that year.

Article 5. Determining the period for enjoying benefits when caring for sick children

The calculation and determination of the period for enjoying benefits when caring for sick children in specific cases shall be as follows:

1. The maximum period for enjoying benefits when caring for sick children within one year as stipulated in Clause 1 of Article 44 of the Social Insurance Law does not depend on the date of commencement of social insurance participation by the employee.

2. The determination of the period for enjoying benefits when caring for sick children within one year for each child under the age of three or seven years old as stipulated in Clause 1 of Article 44 of the Social Insurance Law shall be calculated up to the birthday before the child turns three or seven years old, respectively, based on the date the employee starts taking leave to care for the sick child.

3. In cases where an employee has two or more children under the age of seven who fall ill at the same time, the period for enjoying benefits when the child is sick shall be calculated based on the actual number of days the employee takes leave to care for the sick child; the maximum period for taking leave for each child within one year shall be implemented according to the provisions of Clause 1 of Article 44 of the Social Insurance Law.

4. In cases where both the father and mother participate in mandatory social insurance and take turns to take leave to care for the sick child, the maximum period for enjoying benefits when caring for the sick child within one year for each child as stipulated in Clause 1 of Article 44 of the Social Insurance Law shall apply to either the father or the mother.

5. In cases where both the father and mother participate in mandatory social insurance and take leave simultaneously to care for the sick child, both the father and mother shall be entitled to enjoy benefits when the child is sick; the maximum period for enjoying benefits when the child is sick within one year for each child as stipulated in Clause 1 of Article 44 of the Social Insurance Law shall apply to either the father or the mother.

Article 6. Calculation of sickness allowance

1. The level of sickness allowance for employees as stipulated in Clause 1 of Article 43 and Article 44 of the Social Insurance Law shall be calculated as follows:

Where:

a) Base salary for social insurance contributions as stipulated in Clause 1 of Article 45 of the Social Insurance Law;

The month of re-participation as stipulated in Point b Clause 1 of Article 45 of the Social Insurance Law is the month of resuming social insurance contributions after the employee terminates the labor contract, employment contract, or ceases work in accordance with the law;

b) The number of days off work to enjoy sickness benefits shall be calculated based on working days excluding public holidays, Tet holidays, weekly rest days, and shall not include periods overlapping with leave periods prescribed by labor laws or leave periods with full pay prescribed by specialized laws or maternity leave and convalescence periods prescribed by social insurance laws;

2. The level of sickness allowance for employees as stipulated in Clause 2 of Article 43 of the Social Insurance Law shall be calculated as follows:

Where:

a) Base salary for social insurance contributions as stipulated in Clause 1 of Article 45 of the Social Insurance Law;

b) The percentage of benefit entitlement shall be 65% if the employee has contributed to mandatory social insurance for thirty years or more; 55% if the contribution period is fifteen years or more but less than thirty years; and 50% if the contribution period is less than fifteen years;

c) The number of days off work to enjoy sickness benefits shall be calculated based on working days excluding public holidays, Tet holidays, weekly rest days, and shall not include periods overlapping with leave periods prescribed by labor laws or leave periods with full pay prescribed by specialized laws or maternity leave and convalescence periods prescribed by social insurance laws.

3. The level of sickness allowance for employees currently receiving sickness benefits shall not be adjusted when the Government adjusts the base salary, reference level, or minimum wage zone.

4. Working hours for determining the period for enjoying sickness benefits for employees are the normal working hours in a day that the employee must work for the employer according to the labor contract and internal regulations or legal provisions.

For the subjects specified in Clause 2 of Article 3 of Decree No. 158/2025/NĐ-CP dated June 25, 2025, of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law on mandatory social insurance (hereinafter referred to as Decree No. 158/2025/NĐ-CP), and Point n Clause 1 of Article 2 of the Social Insurance Law, the working hours for determining the period for enjoying sickness benefits are the normal working hours in a day registered with the social insurance agency when registering for mandatory social insurance, but not exceeding eight hours.

Article 7. Rest and recovery after illness

The calculation and determination of conditions for rest and recovery after illness shall be as follows:

1. A worker who has taken leave to receive sickness benefits for at least thirty consecutive days within a year, and whose health has not recovered within thirty days from the end of the period of leave for sickness benefits, shall be entitled to rest and recover their health for a maximum of ten days in a year (from January 1 to December 31), regardless of the date of commencement of social insurance participation by the worker.

2. The determination of the maximum period of rest and recovery of health according to Clause 2, Article 46 of the Social Insurance Law shall be based on the last period of leave for sickness benefits due to long-term treatment of a disease, surgery, or other sickness before taking rest and recovery leave.

3. In cases where workers are on annual leave, personal leave, unpaid leave as stipulated by labor laws, full salary leave under other specialized laws, or workers have not taken leave, they shall not be entitled to rest and recovery after illness.

Section 2
MATERNITY BENEFITS REGIME

Article 8. Determination of Conditions for Maternity Benefits

The determination of conditions for maternity benefits for female workers giving birth, female workers carrying a child for another woman, the surrogate mother, and workers adopting a child under six months old as stipulated in Clauses 2, 3, and 5 of Article 50 of the Social Insurance Law shall be as follows in specific cases:

1. For female workers giving birth who had previously taken leave to treat infertility, the condition for receiving maternity benefits when giving birth is that they must have paid compulsory social insurance for at least six months within the twenty-four months immediately preceding childbirth.

2. The twelve-month or twenty-four-month period immediately preceding childbirth or adoption of a child through surrogacy or adoption of a child under six months old shall be determined as follows:

a) If childbirth or adoption of a child through surrogacy or adoption of a child under six months old occurs before the fifteenth day of a month, the month of childbirth or adoption of a child through surrogacy or adoption of a child under six months old shall not be counted in the twelve-month or twenty-four-month period immediately preceding childbirth or adoption of a child through surrogacy or adoption of a child under six months old;

b) If childbirth or adoption of a child through surrogacy or adoption of a child under six months old occurs on or after the fifteenth day of a month and compulsory social insurance was paid in that month, then the month of childbirth or adoption of a child through surrogacy or adoption of a child under six months old shall be counted in the twelve-month or twenty-four-month period immediately preceding childbirth or adoption of a child through surrogacy or adoption of a child under six months old. If compulsory social insurance was not paid in that month, it shall be handled according to the provisions of point a of this clause.

3. In cases where female workers must take leave to undergo prenatal examinations, miscarriage, abortion, fetal death in utero, ectopic pregnancy, or implement contraceptive measures during the period returning to work before the end of the leave for maternity benefits when giving birth, the entitlement to maternity benefits shall be considered and resolved according to Articles 51, 52, and 57 of the Social Insurance Law.

Article 9. Determining the period of leave for maternity benefits

The calculation and determination of the period of leave for maternity benefits for each specific case shall be as follows:

1. Determination of the period of leave for maternity benefits when giving birth in cases where the mother dies after childbirth, specifically as follows:

a) In cases where only the mother participates in mandatory social insurance and she dies after childbirth, the father or the person directly nurturing the child shall be entitled to the maternity benefit for the remaining period of the mother. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the mother;

b) In cases where only the mother participates in mandatory social insurance but does not meet the conditions stipulated in Clauses 2, 3, and 5 of Article 50 of the Social Insurance Law and dies, the father or the person directly nurturing the child shall be entitled to the maternity benefit until the child reaches six months of age. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the mother;

c) In cases where both the father and mother participate in mandatory social insurance and the mother dies after childbirth, the father shall be entitled to leave for the remaining period of the mother. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the father.

If the father does not take leave, he shall still be entitled to the maternity allowance for the remaining period of the mother in addition to his salary. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the mother;

d) In cases where both the father and mother participate in mandatory social insurance but the mother does not meet the conditions stipulated in Clauses 2, 3, and 5 of Article 50 of the Social Insurance Law and dies, the father shall be entitled to leave for the maternity benefit until the child reaches six months of age. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the father;

đ) In cases where only the father participates in mandatory social insurance and the mother dies after childbirth or encounters health risks after childbirth that prevent her from caring for the child as confirmed by a medical facility, the father shall be entitled to leave for the maternity benefit until the child reaches six months of age. The amount of maternity allowance shall be calculated based on the average monthly salary used as the basis for mandatory social insurance contributions of the father.

2. Determination of the period of leave for maternity benefits when adopting a child under six months old, specifically as follows:

a) In cases where an employee adopts two or more children under six months old at the same time, the period of leave for maternity benefits shall be calculated based on the actual period of leave from work starting from the date of the first adoption until the last adopted child reaches six months of age;

b) In cases where an employee gives birth and simultaneously adopts a child under six months old, the period of leave for maternity benefits shall be the actual period of leave from work for maternity benefits from the date of childbirth and the adoption of the child under six months old.

3. When calculating the period of entitlement to maternity benefits according to Articles 51 and 52, Clause 2 of Article 53, and Article 57 of the Social Insurance Law for employees who are on annual leave, personal leave, unpaid leave, or full pay leave as stipulated by labor laws, the overlapping period with annual leave, personal leave, unpaid leave, or full pay leave shall not be counted towards the entitlement to benefits; the period of leave outside of annual leave, personal leave, unpaid leave, or full pay leave shall be counted towards the entitlement to maternity benefits as prescribed.

4. The calculation of the period of leave for maternity benefits as the period of mandatory social insurance contributions shall be carried out according to Clause 8 of Article 53 of the Social Insurance Law and shall be specified as follows:

a) In cases where the employment contract expires during the period of leave for maternity benefits, the period of leave for maternity benefits from the start of the leave until before the expiration of the employment contract shall be counted as the period of social insurance contributions; the period of leave for maternity benefits after the expiration of the employment contract shall not be counted as the period of social insurance contributions;

b) The period of leave for maternity benefits for cases where the employment contract is terminated, the employment agreement is ended, or the employee resigns before the due date of childbirth or adoption of a child under six months old through surrogacy or adoption shall not be counted as the period of social insurance contributions;

c) In cases where a female employee returns to work before the end of the leave for maternity benefits as prescribed, the period of leave for maternity benefits from the start of the leave until before returning to work shall be counted as the period of social insurance contributions; from the date of return to work, the female employee shall receive wages for working days paid by the employer and continue to receive maternity allowances as stipulated in Article 59 of the Social Insurance Law; the employer and the female employee must make mandatory social insurance contributions for the period of the female employee's return to work;

d) In cases where the employee enjoys maternity benefits without taking leave as stipulated in Clause 6 of Article 53 and Article 55 of the Social Insurance Law, the period of leave for maternity benefits shall not be counted as the period of social insurance contributions; the employee and the employer must make mandatory social insurance contributions as prescribed.

5. The period of leave for maternity benefits of the employee shall be counted as the period of mandatory social insurance contributions as stipulated in Clause 4 of this Article, recorded based on the salary used as the basis for mandatory social insurance contributions of the month prior to the leave for maternity benefits. In cases where the month of leave for maternity benefits is a month with mandatory social insurance contributions, it shall be recorded based on the salary used as the basis for mandatory social insurance contributions of the month of leave for maternity benefits.

In the case where an employee receives a salary increase during the maternity leave period, the new salary level shall be recorded from the date of the salary increase.

Article 10. Calculation of Maternity Allowance

The maternity allowance prescribed in Article 59 of the Social Insurance Law shall be calculated as follows:

1\. The average monthly wage serving as the basis for mandatory social insurance contributions to calculate the maternity allowance is the average monthly wage serving as the basis for mandatory social insurance contributions of the six months immediately preceding the cessation of work to enjoy maternity leave benefits, with non-consecutive periods of social insurance contributions being combined.

In cases where the month of childbirth or adoption through surrogacy or adoption is included within the twelve or twenty-four months prior to childbirth or adoption through surrogacy or adoption as stipulated in point b, Clause 2, Article 8 of this Circular, the average monthly wage serving as the basis for mandatory social insurance contributions of the six months immediately preceding the cessation of work to enjoy maternity leave benefits shall include the month of childbirth or adoption through surrogacy or adoption.

2\. For employees receiving maternity allowance according to Articles 51 and 52, Clauses 2, 5, 6, and 7 of Article 53, Clauses 1, 2, and 4 of Article 54, Clause 2 of Article 55, and Article 57 of the Social Insurance Law immediately upon joining the mandatory social insurance scheme, the amount of maternity allowance received shall be based on the wage serving as the basis for mandatory social insurance contributions of that very month.

3\. The amount of maternity allowance for employees currently receiving maternity leave benefits shall not be adjusted when the Government increases the minimum wage, reference level, or regional minimum wage.

Article 11. Restoring Health After Maternity Leave

The calculation and determination of conditions for each case entitled to rest and recover health after maternity leave are as follows:

1\. The maximum duration of rest and recovery after maternity leave as prescribed in Clause 2, Article 60 of the Social Insurance Law shall be calculated separately for each instance of maternity leave.

2\. Employees who are on annual leave, personal leave, unpaid leave as prescribed by labor laws, full pay leave under other specialized laws, or those who do not take any leave shall not be entitled to rest and recover health after maternity leave.

Section 3
RETIREMENT BENEFITS

Article 12. Determination of Conditions for Retirement Benefits

1\. The period of working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions, including time worked in places with a regional coefficient of 0.7 or higher before January 1, 2021, or working underground in coal mines (hereinafter referred to as working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions), as prescribed in points b and c, Clause 1, point b, Clause 2, Article 64, and points c, Clause 1, and point b, Clause 2, Article 65 of the Social Insurance Law, shall be determined as follows for the purpose of assessing eligibility for retirement benefits:

a\. For employees working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions who must cease work due to treatment or rehabilitation following occupational accidents or occupational diseases (with full payment of wages and mandatory social insurance contributions by the employer), this period shall be counted as time working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions.

b\. For employees working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions who cease work to enjoy maternity leave benefits and whose maternity leave period is counted as mandatory social insurance contribution time, this period shall be counted as time working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions.

c\. For employees working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions who are assigned to work, study, or engage in labor cooperation without performing such jobs or working in such areas, this period shall not be counted as time working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions.

d\. For employees working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions who make a single additional contribution for up to six months to meet the eligibility requirements for retirement benefits, this period shall not be counted as time working in heavy, hazardous, or extremely hazardous jobs or in areas with particularly difficult economic and social conditions.

2\. Employees meeting the age requirement for retirement benefits but lacking up to six months of mandatory social insurance contributions to meet the eligibility requirements for retirement benefits may make a single additional contribution for the remaining months at the monthly rate equal to the total contribution of the employee and the employer before the employee ceases work into the pension and death benefit fund as prescribed in Clause 7, Article 33 of the Social Insurance Law, and this is detailed as follows:

a\. Individuals meeting the age requirement for retirement benefits as prescribed in points a and d, Clause 1, and points a and c, Clause 2, Article 64 of the Social Insurance Law must have accumulated at least 14 years and 6 months but less than 15 years of mandatory social insurance contributions.

b\. Individuals meeting the age requirement for retirement benefits as prescribed in Article 65 of the Social Insurance Law must have accumulated at least 19 years and 6 months but less than 20 years of mandatory social insurance contributions.

The earliest time for making a single additional contribution for the remaining months is the month immediately preceding the month when the individual meets the eligibility requirements for retirement benefits as prescribed.

Article 13. Calculation of Monthly Pension Amount

The monthly pension amount for workers who meet the conditions to receive a pension and have social insurance contribution periods as stipulated in international treaties that the Socialist Republic of Vietnam is a member of shall be calculated based on the period of social insurance contributions made in Vietnam.

Article 14. Calculation of One-time Allowance upon Retirement

In cases where workers meet the conditions to receive a pension as stipulated but continue to make social insurance contributions, the one-time allowance upon retirement for periods of social insurance contributions exceeding 35 years for males and 30 years for females shall be calculated as follows:

1\. Each year of social insurance contributions exceeding 35 years for males and 30 years for females before reaching the statutory retirement age shall be calculated at 0.5 times the average salary used as the basis for social insurance contributions.

2\. Each year of social insurance contributions exceeding 35 years for males and 30 years for females after reaching the statutory retirement age shall be calculated at two times the average salary used as the basis for social insurance contributions.

Article 15. Time of Receiving Pension

The time of receiving pension for workers as stipulated in Article 69 of the Social Insurance Law and detailed as follows:

1\. The time of receiving pension for workers who retire with sufficient conditions regarding the period of social insurance contributions shall be calculated from the month immediately following the month they reach the statutory retirement age. In cases where workers continue working and making mandatory social insurance contributions after reaching the statutory retirement age and meeting the required period of social insurance contributions, the time of receiving pension shall be calculated from the month immediately following the month their employment contract ends or they stop working.

a\. For workers who receive a pension due to reduced work capacity and meet the age and social insurance contribution period requirements, the time of receiving pension shall be calculated from the month immediately following the month when the conclusion of reduced work capacity is made. If the worker has a conclusion of reduced work capacity before reaching the statutory retirement age, the time of receiving pension shall be calculated from the month immediately following the month they reach the statutory retirement age;

b\. In cases where the date of birth cannot be determined (only the year of birth or month and year of birth is recorded), the time of receiving pension shall be calculated from the month immediately following the month they reach the statutory retirement age. The determination of the worker's age shall be carried out according to Clause 2, Article 12 of Decree No. 158/2025/NĐ-CP;

c\. The earliest time of receiving pension for workers who receive a pension as stipulated in Article 64 of the Social Insurance Law and have a social insurance contribution period from 15 to less than 20 years is the effective date of the Social Insurance Law.

2\. The time of receiving pension for cases stipulated in Clause 7, Article 33 of the Social Insurance Law shall be calculated from the month immediately following the month when the required payment for the remaining months is completed.

3\. The time of receiving pension for cases where there is no original file showing the working period in the state sector before January 1, 1995 is the time of receiving pension recorded in the resolution document of the social insurance agency.

Article 16. Calculation of Average Salary Used as the Basis for Social Insurance Contributions to Calculate Pension, One-time Allowance, Single-time Social Insurance Benefit, and One-time Bereavement Allowance

1\. The average salary used as the basis for social insurance contributions for workers subject to the state-prescribed salary system with the entire period of social insurance contributions under this salary system as stipulated in Clause 1, Article 72 of the Social Insurance Law and Clauses 1, 2, 3, 5, and 6, Article 15 of Decree No. 158/2025/NĐ-CP shall be calculated as follows:

a\. For workers who started social insurance contributions before January 1, 1995:

b\. For workers who started social insurance contributions during the period from January 1, 1995 to December 31, 2000:

c\. For workers who started social insurance contributions during the period from January 1, 2001 to December 31, 2006:

d\. For workers who started social insurance contributions during the period from January 1, 2007 to December 31, 2015:

đ\. For workers who started social insurance contributions during the period from January 1, 2016 to December 31, 2019:

e\. For workers who started social insurance contributions during the period from January 1, 2020 to December 31, 2024:

g\. For workers who start social insurance contributions from January 1, 2025 onwards:

Where:

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…_bqtl: Average salary used as the basis for social insurance contributions;

The salary used as the basis for social insurance contributions is the salary adjusted according to Clause 1, Article 73 of the Social Insurance Law.

2\. The average salary used as the basis for social insurance contributions for workers with the entire period of social insurance contributions under the salary system decided by the employer as stipulated in Clause 2, Article 72 of the Social Insurance Law shall be calculated as follows:

Where:

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…_bqtl: average salary used as the basis for social insurance contributions;

The salary used as the basis for social insurance contributions is the salary adjusted according to Clause 2, Article 73 of the Social Insurance Law.

3. The average salary basis for social insurance contributions for workers who have both periods of social insurance contributions under the salary system prescribed by the State and periods of contributions under the salary system determined by the employer according to Clause 3, Article 72 of the Social Insurance Law and Clause 4, Article 15 of Decree No. 158/2025/NĐ-CP shall be calculated as follows:

Where:

a) The total salary basis for social insurance contributions under the salary system prescribed by the State is calculated by multiplying the number of months of contributions under the salary system prescribed by the State with the average salary basis for social insurance contributions during the period of contributions under the salary system prescribed by the State

The average salary basis for social insurance contributions during the period of contributions under the salary system prescribed by the State is calculated according to the provisions of Clause 1 of this Article;

b) In cases where a worker has two or more periods under the salary system prescribed by the State, the total salary basis for social insurance contributions under the salary system prescribed by the State shall be calculated as provided in point a of this clause. The last years according to Clause 1, Article 72 of the Social Insurance Law are the most recent years of contributions under the salary system prescribed by the State before the retirement date. The total number of months of contributions under the salary system prescribed by the State is the sum of the months of contributions under the salary system prescribed by the State of all periods.

Article 17. Calculation of one-time allowance for retirees and persons receiving monthly social insurance benefits who move abroad to settle

The one-time allowance for retirees and persons receiving monthly social insurance benefits who move abroad to settle as stipulated in Article 76 of the Social Insurance Law and Clause 2, Article 18 of Decree No. 158/2025/NĐ-CP shall be calculated as follows:

1. In cases where a retiree's actual working time converted to calculate the pension ratio is used, the one-time allowance shall be calculated based on the actual working time.

2. When calculating the one-time allowance according to Clause 2, Article 76 of the Social Insurance Law and there are months of social insurance contributions that are not full months, it shall be implemented according to Clause 6, Article 5 of the Social Insurance Law. If there are periods of contributions before and after 2014 and the period before 2014 has months that are not full months, those months shall be transferred to the period of contributions from 2014 onwards to calculate the one-time allowance.

Section 4
FUNERAL BENEFITS REGIME

Article 18. Determination of cases eligible for monthly survivor's benefit

1. In cases where a worker participating in mandatory social insurance or preserving the period of mandatory social insurance contributions dies while still lacking up to six months to meet the condition for eligibility for a monthly survivor's benefit (15 years), the dependents of the worker may make a one-time contribution for the remaining months into the retirement and death benefit fund at a rate of 22% of the salary basis for social insurance contributions of the worker before death (or before retirement for workers preserving the period of contributions). If the dependents do not make the contribution for the remaining months, they will receive a one-time survivor's benefit.

2. The determination of the dependents of a worker eligible for a monthly survivor's benefit is specified as follows:

a) The age assessment date for the dependents of the worker is the end of the month in which the worker died.

b) In cases where the file of the dependent does not specify the date of birth but only the year of birth, the first day of January of the year of birth shall be used to determine the age of the dependent as the basis for granting a monthly survivor's benefit. If the date of birth cannot be determined but only the month and year of birth are known, the first day of the month and year of birth shall be used as the basis for determining the age of the dependent;

c) The determination of the status of the dependents of the worker to serve as the basis for granting a monthly survivor's benefit according to Clause 3, Article 86 of the Social Insurance Law is made in the month in which the worker died. If the status of the dependents changes thereafter, such changes shall not be considered for reviewing the decision on the survivor's benefit;

d) The implementation of medical examination to determine the degree of work capacity reduction of the dependents of the worker to receive a monthly survivor's benefit must comply with the deadline set out in Clause 4, Article 86 of the Social Insurance Law, except in cases where the dependents previously had a Medical Examination Report concluding a work capacity reduction of 81% or more or the dependents are severely disabled individuals with a Certificate of Severe Disability indicating a work capacity reduction of 81% or more.

3. Dependents without direct caregivers who are entitled to a monthly survivor's benefit equal to 70% of the reference amount as stipulated in Clause 1, Article 87 of the Social Insurance Law are dependents as defined in Clause 2, Article 86 of the Social Insurance Law and fall into one of the following categories:

a) All children are under 18 years old or children aged 18 or older but with a work capacity reduction of 81% or more, and both parents have died;

b) Spouses who have reached the age as prescribed in Clause 2, Article 169 of the Labor Code or spouses who have not yet reached the age as prescribed in Clause 2, Article 169 of the Labor Code but have a work capacity reduction of 81% or more and have no children or have children but all are under 18 years old or aged 18 or older but with a work capacity reduction of 81% or more;

c) Father who has reached the age stipulated in Clause 2, Article 169 of the Labor Code or who has not yet reached the age stipulated in Clause 2, Article 169 of the Labor Code but whose labor capacity has been reduced by 81% or more, where the mother has died and there are no children or there are children but all are under 18 years old or are 18 years old or older but their labor capacity has been reduced by 81% or more;

d) Mother who has reached the age stipulated in Clause 2, Article 169 of the Labor Code or who has not yet reached the age stipulated in Clause 2, Article 169 of the Labor Code but whose labor capacity has been reduced by 81% or more, where the father has died and there are no children or there are children but all are under 18 years old or are 18 years old or older but their labor capacity has been reduced by 81% or more.

4. In cases where dependents have already been granted two times the monthly pension allowance but the total amount received is lower than the reference level, such dependents still fall within the scope to be granted one time the pension allowance as prescribed in Clause 1, Article 87 of the Social Insurance Law.

Article 19. Determination of cases for one-time pension allowance or monthly pension allowance

Where dependents of workers have already been granted a one-time pension allowance or monthly pension allowance in accordance with the provisions of the law, they shall not return the one-time pension allowance or monthly pension allowance to reapply for a monthly pension allowance or one-time pension allowance.

Chapter III
IMPLEMENTATION REGULATIONS AND RESPONSIBILITIES

Article 20. Implementation Provisions

Article 32. Responsibilities of Agencies

2. From the date this Circular takes effect, the following Circulars and regulations shall cease to be effective:

a) Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 issued by the Minister of Labor, War Invalids and Social Affairs detailing and guiding the implementation of certain articles of the Social Insurance Law on mandatory social insurance;

b) Circular No. 06/2021/TT-BLDTBXH dated July 7, 2021 issued by the Minister of Labor, War Invalids and Social Affairs amending and supplementing certain articles of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 issued by the Minister of Labor, War Invalids and Social Affairs detailing and guiding the implementation of certain articles of the Social Insurance Law on mandatory social insurance;

c) Article 3 of Circular No. 37/2021/TT-BLDTBXH dated December 31, 2021 issued by the Minister of Labor, War Invalids and Social Affairs guiding the adjustment of pensions, social insurance allowances, and monthly allowances, and the time of receiving pensions for cases without original files.

Article 21. Responsibility for Implementation

1. The Ministry of Finance is responsible for directing the Vietnam Social Security to implement this Circular.

2. People's Committees of provinces and centrally governed cities are responsible for directing relevant agencies to inspect and urge the implementation of this Circular.

3. During the implementation process, if there are difficulties, please report to the Ministry of Home Affairs for timely research and resolution./.