Circular No. 13/2006/TT-BLDTBXH guiding the adjustment of pension and social insurance benefits according to Decree No. 93/2006/NĐ-CP applies to individuals who have retired. The adjustment amount depends on the salary before retirement and the date of switching to non-state salary scale.
适用范围
Officials, civil servants, workers, employees; military personnel, public security officers, personnel working in confidential services; rubber plantation workers; village, ward, town officials who have retired and are currently receiving pensions or social insurance benefits.
要点
- Officials, civil servants, workers, employees with a monthly salary before retirement below 390 dong will be adjusted at a factor of 1.10; from 390 to 644 dong at a factor of 1.08; from 644 to 718 dong at a factor of 1.06; and 718 dong and above at a factor of 1.04.
- The average monthly salary for social insurance contributions serving as the basis for calculating pensions and social insurance benefits will be adjusted according to the new factor.
- Individuals who retire and wait until they reach the age to receive pension benefits before October 1, 2004 and meet conditions from October 1, 2006 onwards will have their pensions adjusted at rates of 10%, 8%, 20.7%, and 8%.
- Individuals who retire and continue to pay social insurance contributions from October 1, 2004 onwards will have their pensions adjusted based on the new factor.
- Village, ward, town officials meeting the conditions to receive monthly allowances from October 1, 2004 onwards will have their allowances adjusted at rates of 10%, 10%, and 20.7%.
🌐 本文件的社会影响
- The positive impact is that increasing pensions and social insurance benefits helps improve the material living standards of pension recipients.
- The negative impact is that additional costs due to this adjustment will increase the state budget.
- Pension recipients benefit from the increased pension, while social insurance agencies and related units bear the financial burden.
❓ 常见问题
How much will my pension increase?
The increase depends on the salary before retirement. For example, if your salary was below 390 dong/month, your pension will be adjusted at a factor of 1.10.
I retired in 2005 but am not yet old enough to receive a pension. How does this affect me?
If you retired in 2005 but are not yet old enough to receive a pension, your pension will be adjusted according to the provisions of the Circular.
I worked in the public sector and then transferred to a joint venture company. Will my pension be affected?
Yes, the portion of the pension calculated based on the state-defined salary scale and pay grade will be adjusted according to the new factor.
I retired and waited until I reached the age to receive pension benefits since 2003. When I meet the conditions in 2006, how much will my pension increase?
Your pension will be adjusted at rates of 10%, 8%, 20.7%, and 8%. For example, if your unadjusted pension is 750,000 dong/month, after adjustment, your pension will increase to 1,161,472 dong/month.
I am currently receiving monthly allowances under Decree No. 09/1998/NĐ-CP. Will these allowances be adjusted?
Yes, your monthly allowances will be adjusted at rates of 10%, 10%, and 20.7%. For example, if you are currently receiving 290,000 dong/month, after adjustment, your allowance will increase to 465,890 dong/month.
全文
CIRCULAR
Guidelines for adjusting pensions and social insurance benefits according to
Decree No. 93/2006/NĐ-CP dated September 7, 2006 of the Government
___________________________________________
Pursuant to Decree No. 93/2006/NĐ-CP dated September 7, 2006 of the Government on adjusting pensions, social insurance benefits, and monthly allowances for retired village cadres, the Ministry of Labor - Invalids and Social Affairs provides guidelines for adjusting pensions and social insurance benefits as follows:
I. APPLICABLE OBJECTS
The objects subject to adjustment of pensions and monthly social insurance benefits as stipulated in Article 1 of Decree No. 93/2006/NĐ-CP include:
1. Civil servants, workers, employees; military personnel, public security officers, and persons engaged in confidential work receiving monthly pensions according to the salary scale prescribed by the State.
2. Workers, employees, and other laborers receiving monthly pensions who have both periods of time earning salaries according to the salary scale prescribed by the State and periods of time earning salaries not according to the salary scale prescribed by the State.
3. Workers and employees currently receiving monthly disability allowances, including those receiving monthly allowances under Decision No. 91/2000/QĐ-TTg dated August 4, 2000 of the Prime Minister.
4. Rubber plantation workers currently receiving monthly allowances.
5. Village, ward, and town cadres receiving pensions and monthly allowances as prescribed in Decree No. 121/2003/NĐ-CP dated October 21, 2003 and Decree No. 09/1998/NĐ-CP dated January 23, 1998 of the Government.
II. ADJUSTMENT OF PENSIONS AND SOCIAL INSURANCE BENEFITS
1. Objects specified in Clauses 1, 3, 4, and 5 of Section I of this Circular who were receiving pensions and monthly social insurance benefits before October 1, 2006 shall have their pensions and social insurance benefits adjusted according to the provisions of Article 2 of Decree No. 93/2006/NĐ-CP as follows:
|
Pension and social insurance benefit amount from October 1, 2006 |
= |
Pension and social insurance benefit amount in September 2006 |
X |
1,10; 1,08; 1,06; 1,04 |
a) 1.10 shall be applied to adjust the pensions and social insurance benefits of the following categories:
- Civil servants, workers, employees with a pre-retirement salary below 390 dong/month according to Decree No. 235/HĐBT dated September 18, 1985; having an old salary coefficient below 3.06 according to Resolution No. 35/NQ-UBTVQHK9 dated May 17, 1993, Decision No. 69-QĐ/TW dated May 17, 1993, Decree No. 25/CP and Decree No. 26/CP dated May 23, 1993; having a new salary coefficient below 3.99 according to Resolution No. 730/2004/NQ-UBTVQHK11 dated September 30, 2004, Decision No. 128/QĐ-TW dated December 14, 2004, Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP dated December 14, 2004.
- Military personnel, public security officers, and persons engaged in confidential work with a pre-retirement salary below 425 dong/month according to Decree No. 235/HĐBT; having an old salary coefficient below 4.40 according to Decree No. 25/CP; having a new salary coefficient below 5.60 according to Decree No. 204/2004/NĐ-CP.
- Objects specified in Clauses 3, 4, and 5 of Section I of this Circular.
b) 1.08 shall be applied to adjust the pensions of the following categories:
- Civil servants, workers, employees with a pre-retirement salary from 390 dong/month to below 644 dong/month according to Decree No. 235/HĐBT; having an old salary coefficient from 3.06 to below 5.54 according to Resolution No. 35/NQ-UBTVQHK9, Decision No. 69-QĐ/TW, Decree No. 25/CP and Decree No. 26/CP; having a new salary coefficient from 3.99 to below 6.92 according to Resolution No. 730/2004/NQ-UBTVQHK11, Decision No. 128/QĐ-TW, Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP.
- Military personnel, public security officers, and persons engaged in confidential work with a pre-retirement salary from 425 dong/month to below 668 dong/month according to Decree No. 235/HĐBT; having an old salary coefficient from 4.40 to below 7.20 according to Decree No. 25/CP; having a new salary coefficient from 5.60 to below 8.60 according to Decree No. 204/2004/NĐ-CP.
c) 1.06 shall be applied to adjust the pensions of the following categories:
- Civil servants, workers, employees with a pre-retirement salary from 644 dong/month to below 718 dong/month according to Decree No. 235/HĐBT; having an old salary coefficient from 5.54 to below 6.26 according to Resolution No. 35/NQ-UBTVQHK9, Decision No. 69-QĐ/TW, Decree No. 25/CP and Decree No. 26/CP; having a new salary coefficient from 6.92 to below 7.64 according to Resolution No. 730/2004/NQ-UBTVQHK11, Decision No. 128/QĐ-TW, Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP.
- Military personnel, public security officers, and persons engaged in confidential work with a pre-retirement salary from 668 dong/month to below 718 dong/month according to Decree No. 235/HĐBT; having an old salary coefficient from 7.20 to below 7.70 according to Decree No. 25/CP; having a new salary coefficient from 8.60 to below 9.20 according to Decree No. 204/2004/NĐ-CP.
d) 1.04 shall be applied to adjust the pensions of the following categories:
- Civil servants, workers, employees with a pre-retirement salary of 718 dong/month or more according to Decree No. 235/HĐBT; having an old salary coefficient of 6.26 or more according to Resolution No. 35/NQ-UBTVQHK9, Decision No. 69-QĐ/TW, Decree No. 25/CP and Decree No. 26/CP; having a new salary coefficient of 7.64 or more according to Resolution No. 730/2004/NQ-UBTVQHK11, Decision No. 128/QĐ-TW, Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP.
- Military personnel, public security officers, and persons engaged in confidential work with a pre-retirement salary of 718 dong/month or more according to Decree No. 235/HĐBT; having an old salary coefficient of 7.70 or more according to Decree No. 25/CP; having a new salary coefficient of 9.20 or more according to Decree No. 204/2004/NĐ-CP.
Example 1: Mr. Nguyen Van A has a pre-retirement salary of 359 dong/month according to Decree No. 235/HĐBT, and his pension in September 2006 was 995,775 dong/month.
Mr. A's pension from October 2006 is:
995,775 dong/month x 1.10 = 1,095,353 dong/month
Example 2: Mr. Tran Van B is a retired village cadre receiving monthly allowances according to Decree No. 09/1998/NĐ-CP, with a monthly allowance of 394,327 dong in September 2006.
The allowance amount for Mr. B from October 2006 is:
394,327 VND/month x 1.10 = 433,760 VND/month
Example 3: Mr. Vu Van C, rank of Captain, had a salary coefficient before retirement according to Decree No. 25/CP of 4.8, the pension amount in September 2006 was 1,448,400 VND.
The pension amount for Mr. C from October 2006 is:
1,448,400 VND/month x 1.08 = 1,564,272 VND/month
Example 4: Mr. Nguyen Van D, had a salary coefficient before retirement according to Decree No. 25/CP of 5.54, the pension amount in September 2006 was 1,500,000 VND.
The pension amount for Mr. D from October 2006 is:
1,500,000 VND/month x 1.06 = 1,590,000 VND/month
Example 5: Mr. Phan Van D, had a salary coefficient before retirement according to Decree No. 204/2004/NĐ-CP of 7.64, the pension amount in September 2006 was 2,000,000 VND.
The pension amount for Mr. D from October 2006 is:
2,000,000 VND/month x 1.04 = 2,080,000 VND/month
2. The average monthly salary for social insurance contributions serving as the basis for calculating pensions, lump-sum benefits upon retirement, and lump-sum social insurance benefits for subjects specified in Clause 1 Item I of this Circular who retire or receive lump-sum social insurance benefits from October 1, 2006 onwards, as stipulated in Article 3 of Decree No. 93/2006/NĐ-CP, shall be as follows:
Where:
The total amount of monthly salaries for social insurance contributions serving as the basis for calculating pensions and social insurance benefits for the months from the salary coefficient and position allowances, seniority allowances (if applicable) prior to October 1, 2004 in the last five years before retirement shall be adjusted according to the new salary coefficient and position allowances, seniority allowances (if applicable) as follows:
Multiply the salary coefficients of the months of social insurance contributions based on the salary coefficient and position allowances, seniority allowances in the last five years before retirement as prescribed in Resolution No. 35/NQ-UBTVQHK9, Decision No. 69-QĐ/TW, Decree No. 25/CP, and Decree No. 26/CP with the new salary coefficient and position allowances, seniority allowances (if applicable) as prescribed in Resolution No. 730/2004/NQ-UBTVQHK11, Decision No. 128/QĐ-TW, Decree No. 204/2004/NĐ-CP, and Decree No. 205/2004/NĐ-CP, multiplied by the number of months of social insurance contributions based on the old salary coefficient in the sixty months before retirement, multiplied by the national minimum wage of 450,000 VND/month. When the State adjusts the national minimum wage, it shall be calculated based on the new national minimum wage.
The adjustment of the salary coefficient and position allowances, seniority allowances of the months of social insurance contributions prior to October 1, 2004 in the last five years before retirement according to the new salary coefficient and position allowances, seniority allowances to calculate the average monthly salary for social insurance contributions serving as the basis for calculating pensions and social insurance benefits as mentioned above shall be implemented in accordance with current regulations on salary systems.
Example 6: Ms. Le Thu E, with 25 years of social insurance contributions, Head of Department at the Ministry level, enjoying the rank of Specialist, retired in October 2006. The development of monthly salaries for social insurance contributions in the last 60 months before retirement is as follows:
- From October 2001 to September 2004 (36 months) receiving a salary coefficient of 3.31, position allowance coefficient of 0.4 according to Decree No. 25/CP.
- From October 2004 to September 2006 (24 months) receiving a salary coefficient of 4.65, position allowance coefficient of 0.6 according to Decree No. 204/2004/NĐ-CP.
Based on the above salary developments, the average monthly salary for social insurance contributions serving as the basis for calculating her pension for Ms. E is as follows:
- Calculate the total salary for social insurance contributions of the months contributed based on the old salary coefficient adjusted according to the new salary coefficient from October 2001 to September 2004 (36 months): the salary coefficient of 3.31 and position allowance coefficient of 0.4 according to Decree No. 25/CP is adjusted to the salary coefficient of 4.32 and position allowance coefficient of 0.6 according to Decree No. 204/2004/NĐ-CP.
(4.32 + 0.6) x 450,000 VND x 36 months = 79,704,000 VND.
- Calculate the total salary for social insurance contributions of the months of social insurance contributions based on the new salary coefficient from October 2004 to September 2006 (24 months):
(4.65 + 0.6) x 450,000 VND x 24 months = 56,700,000 VND
- The total amount of monthly salaries for social insurance contributions in the last 60 months is:
79,704,000 VND + 56,700,000 VND = 136,404,000 VND
- The average monthly salary for social insurance contributions of Ms. E is:
136,404,000 VND / 60 months = 2,273,400 VND/month
Based on the average monthly salary for social insurance contributions above, the pension amount for Ms. E from October 1, 2006 is:
2,273,400 VND/month x 75% = 1,705,050 VND/month
Example 7: Mr. Nguyen Van H, enlisted in August 1965, Major (promoted twice), position of Chief of Logistics of Military Region, retired and received retirement benefits from January 2007, with the development of monthly salaries for social insurance contributions in the last 60 months before retirement as follows:
- From January 2002 to September 2002 (9 months) Major with a salary coefficient of 6.50; position allowance 0.80 according to Decree 25/CP; occupational seniority allowance 37%.
- From October 2002 to September 2004 (24 months) Major promoted once with a salary coefficient of 6.85; position allowance 0.80 according to Decree 25/CP; occupational seniority allowance 39%.
- From October 2004 to May 2006 (20 months) Major promoted once with a salary coefficient of 8.40; position allowance 1.0 according to Decree 204/2004/NĐ-CP; occupational seniority allowance 40%.
- From June 2006 to December 2006 (7 months) Major promoted twice with a salary coefficient of 8.60; position allowance 1.0 according to Decree 204/2004/NĐ-CP; occupational seniority allowance 41%.
According to the above salary developments, the average monthly salary for social insurance contributions serving as the basis for calculating his pension for Mr. H is as follows:
- Calculate the total salary for social insurance contributions of the months contributed based on the old salary coefficient adjusted according to the new salary coefficient:
+ From January 2002 to September 2002 (9 months) Major with a salary coefficient of 6.50; position allowance 0.80 according to Decree 25/CP is adjusted to a salary coefficient of 8.0; position allowance 1.0 according to Decree 204/2004/NĐ-CP; occupational seniority allowance 37%:
450,000 VND x (8.0 + 1.0) x 1.37 x 9 months = 49,936,500 VND
From October 2002 to September 2004 (24 months), Major was granted the first salary increase to coefficient 6.85; position allowance 0.80 according to Decree 25/CP, which was adjusted to coefficient 8.40; position allowance 1.0 according to Decree 204/2004/NĐ-CP;
From October 2004 to May 2006 (20 months), he enjoyed the salary coefficient 8.40; position allowance 1.0 according to Decree 204/2004/NĐ-CP; seniority allowance 40%:
450,000 VND x (8.40 + 1.0) x 1.40 x 44 months = 260,568,000 VND
The total amount of salary serving as the basis for social insurance contributions during the months when the old salary coefficient was adjusted to the new salary coefficient:
49,936,500 VND + 260,568,000 VND = 310,504,500 VND
- Calculate the total amount of salary serving as the basis for social insurance contributions during the months when the new salary coefficient was applied from June 2006 to December 2006 (7 months); seniority allowance 41%:
450,000 VND x (8.60 + 1.0) x 1.41 x 7 months = 42,638,400 VND.
- The total monthly salary for social insurance contributions of the last 60 months before retirement of Mr. H is:
310,504,500 VND + 42,638,400 VND = 353,142,900 VND.
- The average monthly salary for social insurance contributions is:
353,142,900 VND ÷ 60 months = 5,885,715 VND/month
Based on the above average monthly salary for social insurance contributions, Mr. H's pension starting from January 1, 2007 is:
5,885,715 VND/month x 75% = 4,414,286 VND/month
3. For the subjects specified in Clause 2 Item I of this Circular, only the portion of the pension based on the salary within the salary scale prescribed by the State shall be adjusted according to Article 4 of Decree No. 93/2006/NĐ-CP, specifically as follows:
a) For those retiring before October 1, 2006:
In which, the adjustment rate of the pension depends on the salary level before switching to a salary not within the salary scale prescribed by the State, as follows:
+ 1.10 applies to adjust the portion of the pension calculated based on the salary within the salary scale prescribed by the State for the subject specified at point a Clause 1 Item II of this Circular.
+ 1.08 applies to adjust the portion of the pension calculated based on the salary within the salary scale prescribed by the State for the subject specified at point b Clause 1 Item II of this Circular.
+ 1.06 applies to adjust the portion of the pension calculated based on the salary within the salary scale prescribed by the State for the subject specified at point c Clause 1 Item II of this Circular.
+ 1.04 applies to adjust the portion of the pension calculated based on the salary within the salary scale prescribed by the State for the subject specified at point d Clause 1 Item II of this Circular.
Example 9: Mr. Le Van M has worked in the state sector with a salary coefficient of 3.31, then transferred to work in a joint venture company. Mr. M retired in August 2000, and his current pension in September 2006 is 1,631,106 VND/month, of which the portion of the pension calculated based on the salary within the salary scale prescribed by the State is 901,474 VND/month, and the portion of the pension calculated based on a salary not within the salary scale prescribed by the State is 729,632 VND/month.
According to the above regulations, Mr. M's adjustment rate is 1.08. Mr. M's pension from October 2006 is:
901,474 VND/month x 1.08 + 729,632 VND/month = 1,703,224 VND/month
b) For those retiring from October 1, 2006 onwards:
- For those who switched to a salary not within the salary scale prescribed by the State before October 1, 2004, the portion of the pension calculated based on the salary within the salary scale prescribed by the State shall be simultaneously adjusted according to the following rates: 10% according to Article 2 of Decree No. 208/2004/NĐ-CP, 10% or 8% depending on the salary level before switching to a salary not within the salary scale prescribed by the State according to Clauses 1 and 2 of Article 2 of Decree No. 117/2005/NĐ-CP, and 10%, 8%, 6%, or 4% depending on the salary level before switching to a salary not within the salary scale prescribed by the State according to Clause 1 Item II of this Circular.
Example 10: Mr. Nguyen Van N retired in December 2006, having worked in the state sector for 28 years (336 months), with an average monthly salary for social insurance contributions in the last five years in the state sector (calculated based on the minimum wage of 450,000 VND/month) being 1,480,000 VND; in February 2003, he transferred to work in a foreign joint venture enterprise, receiving a salary of 3,500,000 VND/month; his salary coefficient before transferring to the joint venture was 4.06 (old salary coefficient); the pension ratio received is 75%. His working time in the joint venture enterprise is 46 months.
Mr. N had worked under the salary scale prescribed by the State before October 2004 with a salary coefficient of 4.06, so the adjustment rate for the portion of the pension calculated based on the salary within the salary scale prescribed by the State increased according to Decree No. 208/2004/NĐ-CP by 10%, according to Decree No. 117/2005/NĐ-CP by 8%, and according to Decree No. 93/2006/NĐ-CP by 8%.
Mr. N's pension from December 2006 is:
= (976,335 VND/month x 1.10 x 1.08 x 1.08) + 316,100 VND/month
= 1,252,677 VND/month + 316,100 VND/month = 1,568,777 VND/month
- For those who switched to a salary not within the salary scale prescribed by the State from October 1, 2004 to before October 1, 2005, the portion of the pension calculated based on the salary within the salary scale prescribed by the State shall be simultaneously adjusted according to the following rates: the adjustment rate at the month of switching to a salary not within the salary scale prescribed by the State according to Clause 2 Article 3 of Decree No. 208/2004/NĐ-CP, 10% or 8% depending on the salary level before switching to a salary not within the salary scale prescribed by the State according to Clauses 1 and 2 of Article 2 of Decree No. 117/2005/NĐ-CP, and 10%, 8%, 6%, or 4% depending on the salary level before switching to a salary not within the salary scale prescribed by the State according to Clause 1 Item II of this Circular.
- For persons whose time point for switching to receiving wages not according to the state-prescribed salary scale ranges from October 1, 2005 to before October 1, 2006, the pension calculated based on the state-prescribed salary scale shall be concurrently adjusted according to the following rates: the adjustment rate at the month of switching to receiving wages not according to the state-prescribed salary scale as stipulated in Clause 2, Article 3 of Decree No. 117/2005/NĐ-CP, 10%, 8%, 6%, or 4% depending on the wage level before switching to receiving wages not according to the state-prescribed salary scale as stipulated in Clause 1, Section II of this Circular.
- For persons who switch to receiving wages not according to the state-prescribed salary scale from October 1, 2006 onwards, the pension calculated based on the state-prescribed salary scale shall be calculated according to the average monthly wage for social insurance contributions as stipulated in Clause 2, Section II of this Circular.
4. For persons who have reached the age and conditions to enjoy retirement benefits as prescribed in Clauses 1, 2, and 3 of Article 5 of Decree No. 93/2006/NĐ-CP, the pension shall be adjusted as follows:
|
The pension amount in the month when the retirement conditions are met |
= |
The pension amount in the month when the retirement conditions are met without adjustment |
|
The pension amount in the month when the retirement conditions are met without adjustment |
x |
The pension adjustment amount |
a) For persons who have been waiting to reach the retirement age to enjoy retirement benefits before October 1, 2004 and meet the conditions to enjoy retirement benefits from October 1, 2006 onwards, the pension at the time of waiting to retire shall be calculated according to the average monthly wage for social insurance contributions as stipulated in Point a, Clause 1, Article 5 of Decree No. 93/2006/NĐ-CP and shall be concurrently adjusted according to the following rates: 10% as stipulated in Article 2 of Decree No. 208/2004/NĐ-CP, 10% or 8% depending on the wage level before retirement as stipulated in Clauses 1 and 2 of Article 2 of Decree No. 117/2005/NĐ-CP, 20.7% on the adjusted pension as stipulated in Article 2 of Decree No. 117/2005/NĐ-CP, 10%, 8%, 6%, or 4% depending on the wage level before retirement as stipulated in Clause 1, Section II of this Circular.
Example 11: Mr. Nguyen Van P has been waiting to reach the retirement age since August 2003 with a salary coefficient before retirement according to Decree No. 25/CP being 3.81. In October 2006, he met the conditions to enjoy retirement benefits with an unadjusted pension of 750,000 VND/month.
According to the above regulations, Mr. P's pension will be adjusted as follows:
+ Increase by 10% as stipulated in Article 2 of Decree No. 208/2004/NĐ-CP:
750,000 VND/month + (750,000 VND/month x 10%) = 825,000 VND/month
+ Increase by 8% as stipulated in Point b, Clause 1, Article 2 of Decree No. 117/2005/NĐ-CP:
825,000 VND/month + (825,000 VND/month x 8%) = 891,000 VND/month
+ Increase by 20.7% on the adjusted pension as stipulated in Article 2 of Decree No. 117/2005/NĐ-CP:
891,000 VND/month + (891,000 VND/month x 20.7%) = 1,075,437 VND/month
+ Increase by 8% as stipulated in Clause 1, Section II of this Circular:
1,075,437 VND/month + (1,075,437 VND/month x 8%) = 1,161,472 VND/month.
Mr. P's pension from October 2006 is 1,161,472 VND/month.
b) For persons who have been waiting to reach the retirement age to enjoy retirement benefits from October 1, 2004 to before October 1, 2005 and meet the conditions to enjoy retirement benefits from October 1, 2006 onwards, the pension at the time of waiting to retire shall be calculated according to the average monthly wage for social insurance contributions as stipulated in Point a, Clause 2, Article 5 of Decree No. 93/2006/NĐ-CP and shall be concurrently adjusted according to the following rates: the adjustment rate at the month of retirement as stipulated in Clause 2, Article 3 of Decree No. 208/2004/NĐ-CP, 10% or 8% depending on the wage level before retirement as stipulated in Clauses 1 and 2 of Article 2 of Decree No. 117/2005/NĐ-CP, 20.7% on the adjusted pension as stipulated in Article 2 of Decree No. 117/2005/NĐ-CP, 10%, 8%, 6%, or 4% depending on the wage level before retirement as stipulated in Clause 1, Section II of this Circular.
c) For persons who have been waiting to reach the retirement age to enjoy retirement benefits from October 1, 2005 to before October 1, 2006 and meet the conditions to enjoy retirement benefits from October 1, 2006 onwards, the pension at the time of waiting to retire shall be calculated according to the average monthly wage for social insurance contributions as stipulated in Point a, Clause 2, Article 5 of Decree No. 93/2006/NĐ-CP and shall be concurrently adjusted according to the following rates: the adjustment rate at the month of retirement as stipulated in Clause 2, Article 3 of Decree No. 117/2005/NĐ-CP, 10%, 8%, 6%, or 4% depending on the wage level before retirement as stipulated in Clause 1, Section II of this Circular.
d) For persons who have been waiting to reach the retirement age to enjoy retirement benefits and meet the conditions to enjoy retirement benefits from October 1, 2006 onwards, the pension and lump-sum allowance upon retirement shall be calculated according to the average monthly wage for social insurance contributions as stipulated in Clause 2, Section II of this Circular.
e) For persons who have been waiting to reach the retirement age to enjoy monthly allowances as stipulated in Points a, b, and c of this clause, with over 30 years of social insurance contributions for males and over 25 years for females, the lump-sum allowance upon retirement shall be calculated according to the average monthly wage for social insurance contributions corresponding to the provisions in Points a, b, and c of this clause and shall be adjusted according to the increase in the minimum wage nationwide during each period.
5. For village, ward, town officers who have been waiting to reach the retirement age to enjoy monthly allowances as prescribed in Clause 4, Article 5 of Decree No. 93/2006/NĐ-CP, the monthly allowances shall be adjusted as follows:
Village, ward, town officers who have been waiting to reach the retirement age and meet the conditions to enjoy monthly allowances from October 1, 2004 onwards, the monthly allowances shall be concurrently adjusted according to the following rates: 10% as stipulated in Article 2 of Decree No. 208/2004/NĐ-CP, 10% as stipulated in Clause 3, Article 2 of Decree No. 117/2005/NĐ-CP, 20.7% on the adjusted allowance as stipulated in Article 2 of Decree No. 117/2005/NĐ-CP, 10% as stipulated in Point a, Clause 1, Section II of this Circular.
Example 12: Mr. Tran Van T stopped working to wait until he reached the age to receive monthly allowances according to Decree No. 09/1998/NĐ-CP from December 2002. In September 2006, Mr. T met the conditions to receive monthly allowances at the unadjusted rate of 290,000 VND/month.
According to the above provision, Mr. T's monthly allowance was adjusted as follows:
- Adjusted by 10% as stipulated in Article 2 of Decree No. 208/2004/NĐ-CP:
290,000 VND/month + (290,000 VND/month x 10%) = 319,000 VND/month
- Adjusted by 10% as stipulated in Clause 3, Article 2 of Decree No. 117/2005/NĐ-CP:
319,000 VND/month + (319,000 VND/month x 10%) = 350,900 VND/month
- Adjusted by 20.7% on the previously adjusted allowance as stipulated in Article 2 of Decree No. 117/2005/NĐ-CP:
350,900 VND/month + (350,900 VND/month x 20.7%) = 423,536 VND/month
Mr. T's monthly allowance in September 2006 was 423,530 VND.
- Adjusted by 10% as stipulated in Clause 1, Section II of this Circular:
423,536 VND/month + (423,536 VND/month x 10%) = 465,890 VND/month
Mr. T's monthly allowance starting from October 2006 was 465,890 VND/month.
6. For individuals who stop working and continue to pay social insurance contributions to receive social insurance benefits as stipulated in Point d, Clause 3, Article 3 of Decree No. 41/2002/NĐ-CP and Clause 2, Article 5 of Decree No. 121/2003/NĐ-CP, retiring from October 1, 2006 onwards, their pension will be adjusted as follows:
a) For those who stopped working before October 1, 2004, and continued to pay social insurance contributions based on the old salary scale, their pensions will be adjusted as stipulated in Point a, Clause 4, Section II of this Circular.
b) For those who stopped working from October 1, 2004 onwards, and continued to pay social insurance contributions based on the new salary scale, their pensions will be adjusted as stipulated in Points b, c, and d, Clause 4, Section II of this Circular depending on the time they started paying social insurance contributions.
7. For individuals who have their social insurance contribution periods preserved and meet the conditions to receive retirement benefits or one-time social insurance benefits from October 1, 2006 onwards, their pensions and one-time social insurance benefits will be implemented as follows:
a) Individuals who preserve their social insurance contribution periods based on the state-prescribed salary scales to receive pensions will have their pension increases adjusted as stipulated in Clause 4, Section II of this Circular.
b) Individuals who preserve their social insurance contribution periods both based on the state-prescribed salary scales and not based on the state-prescribed salary scales to receive pensions will have their pension increases adjusted as stipulated in Point b, Clause 3, Section II of this Circular.
c) Individuals receiving one-time social insurance benefits will have their one-time benefit amounts calculated based on the average monthly salary used as the basis for social insurance contributions as stipulated in Clause 2, Section II of this Circular.
III. IMPLEMENTATION
1. The Ministry of Labor, Invalids, and Social Affairs shall coordinate with the Ministry of Finance, the Ministry of Home Affairs, the Ministry of National Defense, and the Ministry of Public Security to organize guidance and inspection of implementation in accordance with Decree No. 93/2006/NĐ-CP and this Circular.
2. People's Committees of provinces and centrally-administered cities shall be responsible for directing the Department of Labor, Invalids, and Social Affairs and relevant agencies to implement the provisions of this Circular.
3. Vietnam Social Security shall be responsible for implementing the adjustment of pensions and social insurance benefits as stipulated in Decree No. 93/2006/NĐ-CP of the Government and this Circular, specifically:
- Implementing the adjustment of pensions and social insurance benefits and organizing timely, full, and correct payments in accordance with regulations for those receiving pensions and social insurance benefits.
- Propagating and explaining the provisions of Decree No. 93/2006/NĐ-CP and this Circular;
- Guiding, urging, and inspecting the social security system in organizing implementation in accordance with the guidance provided in this Circular;
- Preparing reports according to the annex attached to this Circular and submitting them to the Ministry of Labor, Invalids, and Social Affairs and the Ministry of Finance.
4. Heads of agencies, ministries, sectors, organizations, Chairmen of Management Boards, General Directors, Directors of State-owned Corporations, and companies shall be responsible for directing subordinate units to implement in accordance with the guidance provided in this Circular.
5. Additional funds resulting from the adjustment of monthly pensions and social insurance benefits for individuals whose benefits are paid from the State budget shall be guaranteed by the Ministry of Finance.
6. This Circular shall take effect 15 days after its publication in the Official Gazette; the provisions regarding the adjustment of pensions and social insurance benefits in this Circular shall apply from October 1, 2006.
Any difficulties encountered during implementation should be reported to the Ministry of Labor, Invalids, and Social Affairs for study and resolution./.
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：