Joint Circular No. 148/2007/TTLT/BQP-BCA-BLDTBXH guiding the implementation of certain Articles of Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law on mandatory social insurance for military personnel, police officers, and civil servants working in confidential services with salaries equivalent to those of military personnel and police officers.

JOINT CIRCULAR

Guidelines for Implementing Certain Articles of Decree No. 68/2007/NĐ-CP dated April 19, 2007

of the Government detailing and guiding the implementation of certain articles of the Social Insurance Law

concerning mandatory social insurance for military personnel, police officers, and persons

engaged in cryptographic work receiving salaries equivalent to those of military personnel and police officers

____________________________________

Implementing Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain articles of the Social Insurance Law concerning mandatory social insurance for military personnel, police officers, and persons engaged in cryptographic work receiving salaries equivalent to those of military personnel and police officers (hereinafter referred to as Decree No. 68/2007/NĐ-CP), the Ministry of National Defense, the Ministry of Public Security, and the Ministry of Labor - Invalids and Social Affairs provide guidelines for implementing certain provisions of the Decree as follows:

A. SOCIAL INSURANCE REGIMES

I. SICK LEAVE REGIME

1. The period of entitlement to sick leave benefits under Article 9 of Decree No. 68/2007/NĐ-CP is calculated based on working days, excluding weekly rest days, public holidays, and annual leave.

2. The level of sick leave benefits under Article 10 of Decree No. 68/2007/NĐ-CP shall be implemented as follows:

a) Benefit amount when taking leave due to illness:

b) Benefit amount when taking leave to care for an ill child:

Example 1: Comrade Nguyen Thi Hue, a professional non-commissioned officer with the rank of lieutenant, earning a middle-level grade 2, step 5/10, salary coefficient 4.40; seniority allowance 14%; took sick leave for 6 days (from March 15, 2007 to March 20, 2007, including March 18, 2007 as a weekly rest day according to regulations); therefore, Comrade Hue is entitled to sick leave benefits for 5 days, the calculation of the sick leave benefit amount is as follows:

- The monthly salary of February 2007 serving as the basis for social insurance contributions for Comrade Hue:

- The benefit amount when taking leave due to illness for Comrade Hue is:

 x 100% x 5 days = 434,076 VND

Example 2: Also the subject in Example 1, Comrade Hue has a child under 7 years old who is ill, and she had to take leave to care for her ill child from April 16, 2007 to April 22, 2007 (including April 22, 2007 as a weekly rest day according to regulations); therefore, Comrade Hue is entitled to benefits for taking leave to care for her ill child for 6 days, the calculation of the benefit amount is as follows:

 x 75% x 6 days = 390,669 VND

3. Workers who take leave to enjoy sick leave benefits from the social insurance fund for more than 26 consecutive days (calculated based on working days) will not have to contribute to social insurance during the period of sick leave from the 27th day onwards, nor will this period be counted towards their social insurance contribution period.

II. MATERNITY LEAVE REGIME

1. Maternity leave benefits apply to military personnel, police officers, and persons engaged in cryptographic work, regardless of the number of children, whether born in or out of wedlock, or adopted infants under four months old.

2. Conditions for entitlement to maternity leave benefits as stipulated in Clause 2, Article 12 of Decree No. 68/2007/NĐ-CP are detailed as follows:

a) Female workers giving birth and workers adopting infants under four months old must have contributed to social insurance for at least six months within the twelve months prior to childbirth or adoption.

b) In cases where childbirth or adoption occurs before the 15th of the month, the month of childbirth or adoption is not included in the twelve-month period prior to childbirth or adoption.

c) In cases where childbirth or adoption occurs from the 15th of the month onwards, the month of childbirth or adoption is included in the twelve-month period prior to childbirth or adoption.

Example 3: Comrade Nguyen Thi Binh gave birth on August 15, 2008. The twelve-month period prior to childbirth for Comrade Binh is from September 2007 to August 2008. If Comrade Binh has contributed to social insurance for at least six months during this period, she is entitled to maternity leave benefits as prescribed.

3. In cases where the mother dies after childbirth, the father or person directly responsible for raising the child may be entitled to maternity leave benefits as stipulated in Point d, Clause 3, Article 13 and Clause 1, Article 14 of Decree No. 68/2007/NĐ-CP, specifically as follows:

a) In cases where only the father participates in mandatory social insurance, the father or person directly responsible for raising the child may receive maternity leave benefits until the child reaches four months of age, the benefit amount is calculated based on the average monthly salary for social insurance contributions of the six months immediately preceding the leave, based on the father's salary, paid by the father's employer.

b) In cases where only the mother participates in mandatory social insurance, the father or person directly responsible for raising the child may receive maternity leave benefits until the child reaches four months of age, the benefit amount is calculated based on the average monthly salary for social insurance contributions of the six months immediately preceding the leave, based on the mother's salary, paid by the mother's employer.

c) In cases where both the father and mother participate in mandatory social insurance, the father or person directly responsible for raising the child may continue to receive maternity leave benefits until the child reaches four months of age, the maternity leave benefit amount during this period is calculated based on the average monthly salary for social insurance contributions of the six months immediately preceding the leave, based on the father's salary, paid by the father's employer.

4. Level of entitlement to maternity leave benefits

a) The level of entitlement to maternity leave benefits when taking leave to undergo prenatal examinations as stipulated in Clause 1, Article 13 of Decree No. 68/2007/NĐ-CP is calculated based on working days, excluding public holidays, annual leave, and weekly rest days, following the formula below:

b) The level of entitlement to maternity leave benefits when taking leave to give birth or adopt a child under four months old is calculated based on months:

c) The level of maternity leave benefits for cases of intrauterine device insertion, sterilization, miscarriage, abortion, stillbirth, including all public holidays, Tet holidays, and weekly rest days (Annex 1).

d) The level of maternity leave benefits for the cases mentioned in points a, b, and c above shall be calculated at 100% of the average monthly social insurance salary of the six consecutive months immediately preceding the cessation of work.

- In cases where the employee has not contributed to social insurance for at least six months, the maternity leave benefit when visiting a prenatal doctor, experiencing miscarriage, abortion, or stillbirth, or implementing contraceptive measures shall be the average monthly salary of the months during which they have contributed to social insurance;

- In cases where the employee enjoys maternity leave benefits when visiting a prenatal doctor, experiencing miscarriage, abortion, or stillbirth, or implementing contraceptive measures in the very first month of participating in social insurance, then the salary contribution for that specific month shall serve as the basis for calculating the benefits.

Example 4: Comrade Nguyen Thi Anh received a one-time work injury allowance, with a 22% reduction in working capacity, gave birth on February 5, 2007, and had the following salary contributions for the six consecutive months immediately before giving birth:

- From August 2006 to September 2006: Professional military officer, salary coefficient 3.70; seniority allowance 10%;

- From October 2006 to January 2007: Lieutenant professional military officer, salary coefficient 3.95; seniority allowance 10%;

The average monthly salary for the six consecutive months immediately preceding the cessation of work for Comrade Anh is calculated as follows:

Comrade Anh will receive maternity leave benefits for six months at the rate of:

1,914,000 VND/month x 6 months = 11,484,000 VND

5. Returning to Work Before the End of Maternity Leave

Female military personnel, female police officers receiving salaries, and female employees engaged in confidential work receiving salaries who give birth may return to work before the end of their maternity leave period if they meet the conditions stipulated in Clause 1 of Article 15 of Decree No. 68/2007/NĐ-CP. In addition to the wages paid by the employer for the days worked, those returning to work before the end of their maternity leave period will continue to receive maternity leave benefits until the end of the period specified in Points a, b, c, and d of Clause 3 of Article 13 of Decree No. 68/2007/NĐ-CP.

Example 5: Comrade Anh (from Example 4) took maternity leave for 86 days (from February 5, 2007 to May 1, 2007). Comrade Anh expressed a desire and was approved by her unit leader, with confirmation from the unit's medical staff that returning to work early would not harm her health. Comrade Anh returned to work on May 2, 2007.

In addition to the wages paid by the unit, starting from May 2007, Comrade Anh continued to receive maternity leave benefits for six months from the date of her maternity leave, at the rate of 1,914,000 VND/month from the social insurance fund.

III. WORK INJURY AND OCCUPATIONAL DISEASE BENEFITS REGIME

1. Conditions for Receiving Work Injury Benefits for Military Personnel, Police Officers, and Confidential Workers:

a) Suffering an accident while performing duties, during military training, study, work, or sports activities conducted according to regulations; accidents occurring at the workplace during working hours, including those during the labor process directly related to job tasks, within the time off between shifts for personal needs such as menstrual hygiene, bathing, breastfeeding, using the restroom; accidents during break times; accidents during preparation to finish work at the workplace.

b) Suffering an accident outside the workplace and working hours when carrying out tasks as required by superiors, including tasks closely related to assigned duties; accidents on the way to and from official trips; accidents on the way to and from home to the workplace within the usual route and time frame.

2. Employees in the situations described in point 1 above but who suffer accidents due to self-harm, intoxication, drug use, or engaging in personal activities will not be entitled to work injury benefits.

3. The subjects and conditions for receiving occupational disease benefits shall be implemented according to the provisions of Article 18 of Decree No. 68/2007/NĐ-CP. The duration of work in hazardous environments and the time required to resolve occupational disease benefits vary by type of disease, as defined by the Ministry of Health, Ministry of Labor, Invalids and Social Affairs, and the General Confederation of Trade Unions (Annex 2).

4. Employees infected with HIV/AIDS due to occupational risks while performing duties shall receive occupational disease benefits with a minimum reduction in working capacity of 61%, and shall begin receiving benefits from the month following the month in which the HIV/AIDS test results were confirmed. Specifically:

a) Conditions for Entitlement:

Employees working in military, police healthcare facilities, healthcare establishments established under Article 26 of the Administrative Handling Ordinance, or drug rehabilitation centers; working in prisons, detention centers, temporary holding facilities, educational institutions, or juvenile correctional schools; or while performing official duties as assigned by their superiors.

b) Benefits Received:

- Monthly occupational disease allowance from the social insurance fund at a 61% reduction in working capacity without needing a labor capacity assessment.

- If health continues to deteriorate, the head of the agency or unit must request the Social Insurance Department of the Ministry of Defense, Social Insurance Department of the Ministry of Public Security, or Social Insurance Department of the State Cryptographic Service to refer them for a labor capacity assessment. If they have already ceased work and their health continues to decline, the individual must submit a request to the provincial or municipal Social Insurance Department for referral to reassess the degree of reduced working capacity to appropriately adjust the occupational disease allowance.

5. For cases requiring re-assessment or comprehensive assessment of the degree of reduced working capacity: follow the general guidelines of the Ministry of Labor, Invalids, and Social Affairs.

6. One-time work injury and occupational disease allowance (Annex 3)

The amount of one-time work injury and occupational disease allowance shall be calculated according to the provisions of Article 21 of Decree No. 68/2007/NĐ-CP as follows:

Where:

- Lmin: the general minimum wage level of the month immediately preceding the month of the work injury or occupational disease occurrence.

- m: the degree of reduced working capacity due to work injury or occupational disease (absolute value 5 ≤ m ≤ 30).

- L: the monthly social insurance contribution salary of the month immediately preceding the month of absence for treatment of work injury or occupational disease. In case the worker suffers a work injury in the first month of social insurance participation, it shall be equal to the monthly social insurance contribution salary of that month.

- t: number of years of social insurance contributions, counted up to the end of the month immediately preceding the month of work injury or occupational disease occurrence, one year being equivalent to twelve months.

Example 6: Comrade Lieutenant Nguyen Van An suffered a work injury on February 18, 2007, with a salary coefficient of 4.60; seniority allowance was 12%; the social insurance contribution salary in January 2007 was 2,318,400 VND, required hospitalization, discharged from the hospital on March 20, 2007, and returned to duty. On May 15, 2007, the Medical Examination Council concluded a 21% reduction in working capacity. As of the end of January 2007, Comrade An had contributed 12 years and 8 months to social insurance. Comrade An's one-time work injury allowance is calculated as follows:

- Allowance calculated based on the degree of reduced working capacity

= 5 x 450,000 VND + (21 - 5) x 0.5 x 450,000 VND

= 5,850,000 VND

- Allowance calculated based on years of social insurance contribution and monthly salary

= 0.5 x 2,318,400 VND + (12 - 1) x 0.3 x 2,318,400 VND

= 8,809,920 VND

- Comrade An's one-time work injury allowance is:

5,850,000 VND + 8,809,920 VND = 14,659,920 VND

7. Monthly work injury and occupational disease allowance (Annex 4)

a) The monthly work injury and occupational disease allowance stipulated in Article 22 of Decree No. 68/2007/NĐ-CP is calculated as follows:

= {0.3 x Lmin + (m - 31) x 0.02 x Lmin} + {0.005 x L + (t - 1) x 0.003 x L}

Where:

- Lmin: the general minimum wage level of the month immediately preceding the month of the work injury or occupational disease occurrence.

- m: the degree of reduced working capacity due to work injury or occupational disease (absolute value 31 ≤ m ≤ 100).

- L: the monthly social insurance contribution salary of the month immediately preceding the month of absence for treatment of work injury or occupational disease. In case the worker suffers a work injury in the first month of social insurance participation, it shall be equal to the monthly social insurance contribution salary of that month.

- t: number of years of social insurance contributions, counted up to the end of the month immediately preceding the month of work injury or occupational disease occurrence; one year being equivalent to twelve months.

b) The minimum wage and the salary of the month immediately preceding the month of absence for treatment in the formulas for calculating one-time or monthly work injury and occupational disease allowances is determined at the time of the month immediately preceding the month of work injury, or the month immediately preceding the medical examination date for occupational diseases not requiring hospitalization.

Example 7: In the case of Comrade Nguyen Van An mentioned in Example 6, assuming the Medical Examination Council concluded a 41% reduction in working capacity. The monthly allowance is calculated as follows:

- Allowance calculated based on the degree of reduced working capacity

= 0.3 x 450,000 VND + (41 - 31) x 0.02 x 450,000 VND

= 225,000 VND/month

- Allowance calculated based on years of social insurance contribution and monthly salary

= 0.005 x 2,318,400 VND + (12 - 1) x 0.003 x 2,318,400 VND

= 88,099 VND/month

- Comrade An's monthly allowance is:

225,000 VND/month + 88,099 VND/month = 313,099 VND/month

Example 8: Comrade Tran Van Tuan, staff member of the Government Communication Department, with a salary coefficient of 3.95, suffered a work injury in September 2006, had 15 years and 3 months of social insurance contributions, hospitalized three times and discharged at the end of May 2007; medical examination showed a 33% reduction in working capacity.

Comrade Tuan's monthly work injury allowance is calculated based on the general minimum wage at the time of August 2006, then multiplied by the adjustment factor for the general minimum wage applied from October 2006 (according to the provisions of Decree No. 94/NĐ-CP dated September 7, 2006 of the Government on adjusting the general minimum wage) which is 1.286; the benefit period starts from May 2007 (discharge month).

- Allowance calculated based on the degree of reduced working capacity

= 0.3 x 350,000 VND + (33 - 31) x 0.02 x 350,000 VND

= 119,000 VND/month

- Allowance calculated based on years of social insurance contribution and monthly salary

= 0.005 x 1,382,500 VND + (15 - 1) x 0.003 x 1,382,500 VND

= 64,977 VND/month

- The monthly allowance calculated based on the August 2006 salary corresponding to the minimum wage of 350,000 VND/month:

119,000 VND + 64,977 VND = 183,977 VND/month

- Comrade Tuan's monthly allowance is adjusted according to the minimum wage applied from October 2006 of 450,000 VND/month:

183,977 VND x 1.286 = 236,594 VND/month

8. Responsibilities of the Social Insurance Agency in providing living aids and orthopedic devices:

a) The provision of living aids and orthopedic devices is guided by the Ministry of Labor, Invalids and Social Affairs.

b) The Social Insurance Agency under the Ministry of Defense, the Social Insurance Agency under the Ministry of Public Security, and the Social Insurance Agency under the Government Communication Department are responsible for funding the purchase of living aids for beneficiaries. If the provided equipment is damaged before its warranty period due to the user's fault, they must bear the repair costs themselves; if the equipment provided by the social insurance agency does not meet quality standards, the social insurance agency must repair or replace it with another device.

c) The social insurance agency directly managing the beneficiary is responsible for introducing workers suffering from work injuries or occupational diseases who are eligible for aid to obtain appropriate equipment for their functional impairment, paying for the purchase of such equipment, travel expenses for obtaining the equipment, and repair or replacement costs for equipment provided by the social insurance agency that does not meet quality standards.

9. Regulations for workers receiving monthly work injury and occupational disease allowances when they stop working are specified as follows:

a) If they meet the conditions for receiving monthly pension benefits, they will continue to receive both the monthly work injury and occupational disease allowance and the monthly pension benefit.

b) If not eligible for monthly pension benefits, in addition to receiving monthly work injury compensation and occupational disease benefits, they shall also be entitled to receive a one-time social insurance benefit, or if they wish, their social insurance contribution period may be preserved; at the same time, they shall enjoy medical insurance coverage provided by the social insurance fund.

IV. RETIREMENT REGIME

1. Workers specified in Article 29 and Article 30 of Decree No. 68/2007/ND-CP shall have their periods of service accumulated for the purpose of retirement benefits, specifically as follows:

a) Periods of work in heavy, hazardous, or particularly heavy, hazardous occupations; periods of work in areas with regional allowances of factor 0.7 or higher that are interrupted shall be accumulated.

b) Periods of service as military personnel, police officers, and secretarial staff shall be accumulated for the purpose of retirement benefits as stipulated in Clause 3 of Article 29 of Decree No. 68/2007/ND-CP.

2. The method of calculating the monthly pension amount and the one-time allowance upon retirement as prescribed in Clause 1 and Clause 3 of Article 31 of Decree No. 68/2007/ND-CP is as follows:

a) The monthly pension amount is calculated based on the period of social insurance contributions and the average monthly salary paid for social insurance contributions: the first 15 years of contributions are calculated at 45%, thereafter each additional year of contributions adds 2% for males and 3% for females, with a maximum limit of 75%;

b) The one-time allowance upon retirement for males with over 30 years and females with over 25 years of social insurance contributions: from the 31st year onwards for males and from the 26th year onwards for females, each year of contributions is calculated at 0.5 months of the average monthly salary paid for social insurance contributions;

c) Social insurance contribution periods with fractional months as prescribed in Clause 4 of Article 31 of Decree No. 68/2007/ND-CP are as follows: less than three months of contributions are not counted; from three to six months of contributions are counted as half a year's benefit; from more than six to less than twelve months of contributions are counted as one year's benefit.

Example 9: Comrade Nguyen Van Ba has contributed to social insurance for 29 years and 3 months. The percentage of his monthly pension is calculated as follows:

- 29 years = 73%;

- 3 months are counted as half a year's benefit: 2% x 0.5 = 1%; Therefore, the percentage of Comrade Ba's monthly pension is: 73% + 1% = 74%

Example 10: Comrade Hoang Thi Mai, a senior non-commissioned officer, has contributed to social insurance for 25 years and 10 months. Her one-time allowance upon retirement is calculated as follows: 25 years and 10 months - 25 years = 10 months

10 months are counted as one year of contributions, and the one-time allowance is equal to one year's benefit, which is 0.5 months of the average monthly salary paid for social insurance contributions.

Example 11: Comrade Tran Van Luc, a major, has contributed to social insurance for exactly 43 years. His one-time allowance upon retirement is calculated as follows:

0.5 months x (43 - 30) years = 6.5 months of the average monthly salary paid for social insurance contributions.

3. For workers retiring due to reduced working capacity as stipulated in Article 30 of Decree No. 68/2008/ND-CP, the specific method of reducing the percentage of the monthly pension is as follows:

a) Workers retiring due to reduced working capacity as stipulated in Clause 1 of Article 30 of Decree No. 68/2007/ND-CP: for each year of retirement before the age of 55 for males and 50 for females as stipulated in Clause 1 of Article 29 of Decree No. 68/2007/ND-CP, the percentage of the pension received decreases by 1%;

b) Workers retiring as stipulated in Clause 2 of Article 30 of Decree No. 68/2007/ND-CP: for each year of retirement before the age of 50 for males and 45 for females as stipulated in Clause 2 of Article 29 of Decree No. 68/2007/ND-CP, the percentage of the pension received decreases by 1%;

c) The reduction in the percentage of the monthly pension due to early retirement: for each year of early retirement (year counted according to the calendar), the pension decreases by 1%. In cases where the retirement age includes fractional months, it is rounded up to a full year.

Example 12: Comrade Pham Van Hoa, a major non-commissioned officer, repair technician, has contributed to social insurance for 24 years in the military; Comrade Hoa has a reduced working capacity of 61% and retired at the age of 51 years and 2 months.

The percentage of the monthly pension of Comrade Hoa is calculated as follows:

- 24 full years of social insurance contributions: calculated at 63% of the average salary

- Reduced working capacity of 61% and retired at the age of 51 years and 2 months, rounded up to 52 years, the percentage of the pension reduced:

(55 years - 52 years) x 1% = 3%

- The percentage of the monthly pension of Comrade Hoa is:

63% - 3% = 60%

4. Workers who are discharged, demobilized, or leave their jobs, and workers infected with HIV/AIDS due to accidents or risks while performing their duties, if not eligible for monthly pension benefits, shall receive a one-time social insurance benefit as prescribed in Article 32 of Decree No. 68/2007/ND-CP, with each year of social insurance contributions entitling them to a 1.5-month one-time allowance based on the average monthly salary paid for social insurance contributions.

For non-commissioned officers and soldiers receiving allowances, the period of social insurance contributions for calculating the one-time social insurance benefit is implemented as follows:

a) Non-commissioned officers and soldiers serving a fixed term and then immediately discharged shall have their social insurance contributions period corresponding to their actual service period counted for the one-time social insurance benefit, or preserved in the social insurance record, only counting from when the Social Insurance Law took effect (from January 2007 onwards):

b) Non-commissioned officers and soldiers serving a fixed term and then transferred to a salary-based position (officer, professional military personnel, defense industry worker, or officer, non-commissioned officer, public security worker) shall have their social insurance contributions period corresponding to their actual service period counted for the one-time social insurance benefit or preserved in the social insurance record, starting from the date of enlistment.

Example 13: Comrade Vo Van Huan, born in 1974, enlisted in the An Giang Provincial Public Security Force in February 1995; second lieutenant driver; discharged in December 2007, with 12 years and 10 months of social insurance contributions. The average monthly salary paid for social insurance contributions at the time of discharge for Comrade Huan is as follows:

- From December 2001 to November 2003, 24 months, old salary factor 2.30 converted to new salary factor 3.20; job tenure 8%:

450,000 VND x 3.20 x 1.08 x 24 months = 37,324,800 VND

From December 2003 to November 2006 is 36 months, during which from December 2003 to September 2004 had the old factor of 2.50, changing to the new salary factor throughout the process at 3.45; occupational seniority 11%:

450,000 VND x 3.45 x 1.11 x 36 months = 62,037,900 VND

- From December 2006 to November 2007 is 12 months with the new salary factor of 3.70; occupational seniority 12%;

450,000 VND x 3.70 x 1.12 x 12 months = 22,377,600 VND

Since Comrade Huan was conscripted in February 1995 (during the period from January 1995 to December 2000), according to the provision at point a, Clause 2, Article 34 Decree No. 68/2007/ND-CP, the average salary for calculating the one-time social insurance allowance for Comrade Huan shall be calculated based on the last 6 years (72 months) before discharge:

The amount of one-time social insurance allowance before discharge for Comrade Huan is as follows:

- 12 years: 1,690,837 VND x 12 years x 1.5 months = 30,435,066 VND

- 10 months remainder counted as 1 year: 1,690,837 VND x 1.5 months = 2,536,255 VND

The total amount of one-time social insurance allowance upon discharge for Comrade Huan is:

30,435,066 VND + 2,536,255 VND = 32,971,321 VND

Example 14: Comrade Hoang Van Son was conscripted in February 2006 under the Law on Military Service and discharged in August 2007. Comrade Son received a one-time social insurance allowance upon discharge for the period from January 2007 to July 2007, totaling 7 months, calculated as 1 year:

1 year entitled to 1.5 months of average monthly salary = 450,000 VND x 1.5 = 675,000 VND

5. Suspension of social insurance contribution time as stipulated in Article 33 of Decree No. 68/2007/ND-CP is as follows:

a) During the suspension period, if continuing to work and contribute to social insurance, the time of social insurance contributions will be continued to be added and social insurance benefits will be resolved according to the regulations applicable to each category of workers at the time of resolving social insurance benefits;

b) During the suspension period, if there is a desire to receive a one-time social insurance allowance, the Social Insurance Department of the province or city where the subject resides legally bases on the social insurance book to pay the one-time social insurance allowance;

c) Military personnel, public security officers, and personnel engaged in confidential work who have contributed to social insurance for 20 years or more, and during the suspension period do not continue to contribute to social insurance, when reaching the age specified in Clause 1 or Clause 2 of Article 29 of Decree No. 68/2007/ND-CP, they are entitled to receive a monthly pension, resolved by the Social Insurance Department of the province or city where they reside legally;

d) Military personnel, public security officers, and personnel engaged in confidential work who have contributed to social insurance for 20 years or more, during the suspension period do not continue working and contributing to social insurance, if they suffer illness, accidents, and their ability to work is reduced by 61% or more, then:

- In case they reach 50 years of age for men and 45 years of age for women while working under normal working conditions, they are entitled to retirement benefits as stipulated in Clause 1 of Article 30 of Decree No. 68/2007/ND-CP. The month of receiving the monthly pension starts from the month when both the age requirement and the conclusion of the Medical Examination Board are met.

- In case the time of social insurance contributions includes 15 years or more in occupations or jobs listed in the special heavy, dangerous, and toxic job list issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, they can retire according to Clause 2 of Article 30 of Decree No. 68/2007/ND-CP, regardless of age. The month of receiving the monthly pension starts from the month when the conclusion of the Medical Examination Board is made.

đ) During the suspension period, if death occurs, the bereavement benefit as stipulated in Section 5, Chapter II of Decree No. 68/2007/ND-CP and Section V - Part A of this Circular shall be provided by the Social Insurance Department of the province or city where the subject resides legally.

e) During the suspension period, no sickness benefit or maternity benefit shall be granted, except in cases of childbirth or adoption of a child under four months of age as stipulated in Clause 3 of Article 12 of Decree No. 68/2007/ND-CP.

g) For cases of suspending social insurance contribution periods, when resolving retirement benefits, one-time social insurance allowances, or one-time bereavement allowances, the monthly salary for social insurance contributions shall be calculated based on the state-regulated salary system at the time of enjoying social insurance benefits.

Example 15: Comrade Pham Thi Lan, born in September 1957, a professional military officer and a confidential employee, retired in July 2007, with a suspended period of 20 years and 10 months of service with social insurance contributions. From October 2008 to December 2012, she was a contractual worker with social insurance contributions at Company 10, and in January 2013, Comrade Lan stopped working and was granted retirement benefits according to Decree No. 152/2006/ND-CP dated December 22, 2006, of the Government. Comrade Lan's social insurance contribution period is:

20 years and 10 months + 4 years and 3 months = 25 years and 1 month

6. The average monthly salary for social insurance contributions to calculate the retirement pension and one-time social insurance allowance upon retirement, discharge, or resignation as stipulated in Article 34 of Decree No. 68/2007/ND-CP is implemented as follows:

Workers subject to the state-regulated salary system shall calculate the average monthly salary before retirement using the following formula:

a) For workers who joined social insurance before January 1, 1995:

b) For workers who started joining social insurance between January 1, 1995, and December 31, 2000:

c) For workers who started joining social insurance between January 1, 2001, and December 31, 2006:

d) For workers who started joining social insurance from January 1, 2007, onwards:

d) The monthly salary serving as the basis for social insurance contributions in the formulas specified in points a, b, c, and d above is the salary according to rank, grade, military rank, position allowance, seniority allowance, and allowance for exceeding the framework (if any), which have actually been enjoyed and contributed to social insurance. When calculating the average monthly salary, it is adjusted according to the salary system prescribed in Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government and the general minimum wage at the time of receiving the pension or one-time social insurance benefit.

Example 16: Comrade Phan Van Hoang, Chief Specialist Colonel of General Department 5 - Ministry of Public Security, joined the public security force in March 1967, has 40 years and 1 month of service in the public security sector, and retired on a pension from April 2007: Comrade Hoang's specific average monthly salary before retirement is as follows:

- From April 2002 to July 2004, 28 months, old salary coefficient 5.90; occupational seniority 37%; switched to new salary coefficient 7.30; occupational seniority 37%:

450,000 VND x 7.30 x 1.37 x 28 months = 126,012,600 VND

- From August 2004 to March 2007, 32 months, including from August 2004 to September 2004, old salary coefficient 6.50; switched to new salary coefficient throughout the period 8.0, occupational seniority 40%:

450,000 VND x 8.0 x 1.40 x 32 months = 161,280,000 VND

Comrade Hoang's average monthly salary for social insurance contributions is:

= 4,788,210 VND/month

Example 17: Comrade Hoang Van Duong, born in 1957, a Cipher Clerk (receiving primary group 1 salary) under the Government Office of Ciphers, joined the cipher service in June 1977; retired on a pension from June 2007, with 30 years of service in the cipher service, Comrade Duong's specific average monthly salary for social insurance contributions before retirement is as follows:

- From June 2002 to August 2004, 27 months, old salary coefficient 4.20; switched to new salary coefficient 5.45; occupational seniority 27%:

450,000 VND x 5.45 x 1.27 x 27 months = 84,096,225 VND.

- From September 2004 to August 2005, 12 months, including September 2004, old salary coefficient 4.20; switched to new salary throughout the period 5.45: occupational seniority 28%; allowance for exceeding the framework 5%:

450,000 VND x 5.45 x 1.05 x 1.28 x 12 months = 39,553,920 VND.

- From September 2005 to August 2006, 12 months, salary coefficient 5.45: occupational seniority 29%; allowance for exceeding the framework 6%:

450,000 VND x 5.45 x 1.06 x 1.29 x 12 months = 40,242,582 VND.

- From September 2006 to May 2007, 9 months; salary coefficient 5.45; occupational seniority 29%; allowance for exceeding the framework 7%:

450,000 VND x 5.45 x 1.07 x 1.29 x 9 months = 30,466,671 VND.

Comrade Duong's average monthly salary for social insurance contributions in the last 5 years is:

= 3,239,323 VND/month

7. In cases where workers have both periods of participation in social insurance under the state-prescribed salary system and periods of participation in social insurance under the employer-prescribed salary system, the calculation shall be made according to the following formula:

Where:

8. Military personnel, public security officers, and personnel engaged in cipher work who have transferred to civil servant or public service positions in defense, public security, or cipher services, or have transferred to work within the state administrative apparatus, political organizations, political-social organizations, and received salaries from the state budget, or transferred to study, or transferred to state-owned enterprises before retiring as stipulated in Clause 7 Article 34 of Decree No. 68/2007/NĐ-CP, shall calculate their pensions as follows:

a) They shall take the average monthly salary at the time of retirement as the basis for social insurance contributions, plus the occupational seniority allowance they have enjoyed and converted according to the salary system prescribed in Decree No. 204/2004/NĐ-CP and Decree No. 205/NĐ-CP dated December 14, 2004 of the Government, and use the general minimum wage at the time of retirement as the basis for calculating the pension.

b) In cases where military personnel, public security officers, and personnel engaged in cipher work have transferred to other jobs before retiring, and if the calculated pension at the point of retirement based on point a of this clause is lower than the pension calculated based on the average monthly salary for social insurance contributions at the time of transferring jobs, then the monthly salary for social insurance contributions at the time of transferring jobs shall be converted according to the salary system prescribed in Decree No. 204/2004/NĐ-CP and Decree No. 205/NĐ-CP dated December 14, 2004 of the Government, and the general minimum wage at the time of retirement shall be used as the basis for calculating the pension.

Example 18: Comrade Nguyen Van Trong, born in September 1948, is a Detective Lieutenant of the Criminal Investigation Police Department, Public Security of Hanoi City, with 14 years and 10 months of occupational seniority, transferred to become a prosecutor at the People's Procuratorate of Hanoi City, retired on a pension from October 1, 2008; with a total of 38 years of social insurance contributions. Comrade Trong's salary for social insurance contributions over the last five years before retirement is as follows (assuming the general minimum wage in October 2008 was 450,000 VND/month):

- From October 2003 to September 2006, 36 months, including from October 2003 to September 2004, old salary coefficient 5.18; switched to new salary coefficient throughout the period 6.44:

450,000 VND x 6.44 x 36 months = 104,328,000 VND.

- From October 2006 to September 2008, 24 months, new salary coefficient 6.78:

450,000 VND x 6.78 x 24 months = 73,224,000 VND.

- Average salary of the last five years before retirement:

= 2,959,200 VND/month.

- The occupational seniority allowance of Comrade Trong before transferring jobs is added to the average monthly salary to serve as the basis for calculating the pension as follows:

A Lieutenant has a rank coefficient of 5.40, the ratio of the occupational seniority allowance is calculated as:

450,000 VND x 5,40 x 14% = 340,200 VND.

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

2,959,200 VND + 340,200 VND = 3,299,400 VND/month.

- Monthly pension of Comrade Trong is:

3,229,400 VND x 75% = 2,474,550 VND/month.

Example 19: Comrade Le Van Kim, born in April 1955, former captain, assistant to the Military Court of the Central Military Zone, has 20 years and 7 months of occupational seniority, transferred to work as a judge at Dong Anh District Court, Hanoi City in August 2000, with 35 years and 3 months of social insurance contributions, retired in April 2015 to enjoy retirement benefits. Comrade Kim's average monthly salary for social insurance contributions in the five years before transferring jobs and before retiring is as follows:

- Before transferring jobs:

+ From September 1995 to July 1999 = 47 months, major, old salary coefficient 4.15 converted to new salary coefficient 5.40; occupational seniority 19%:

450,000 VND x 5.40 x 1.19 x 47 months = 135,909,900 VND.

+ From August 1999 to August 2000 = 13 months, captain, old salary coefficient 4.80, converted to new salary coefficient 6.0; occupational seniority 20%.

450,000 VND x 6.0 x 1.20 x 13 months = 42,120,000 VND.

+ Average salary before transferring jobs:

 = 2,967,165 VND/month.

- Before retiring

Assuming the average monthly salary for social insurance contributions before retiring of Comrade Kim is: 1,933,909 VND/month.

- Occupational seniority allowance before transferring jobs, converted according to the new salary regulations:

450,000 VND x 6.0 x 20% = 540,000 VND.

Total: 1,933,909 VND + 540,000 VND = 2,473,909 VND/month.

Therefore, the average monthly salary for social insurance contributions at the time of retirement of Comrade Kim is lower than the average monthly salary for social insurance contributions at the time of transferring jobs. Thus, Comrade Kim will use the average monthly salary for social insurance contributions at the time of transferring jobs, which is 2,967,165 VND/month, as the basis for calculating the retirement pension.

9. Military personnel, public security officers, and cryptographic workers who still lack up to six months of maximum social insurance contributions required to meet retirement conditions shall be allowed to pay social insurance contributions once for the remaining months to qualify for monthly retirement benefits upon retirement in accordance with Article 29, Article 30, and Clause 7 of Article 50 of Decree No. 68/2007/ND-CP for the following cases:

a) Age 55 for males and age 50 for females but still lacking up to six months of contributions, thereby meeting 20 years of social insurance contributions;

b) Age 50 for males and age 45 for females, with 15 years of work in heavy, toxic, or dangerous jobs or 15 years of work in areas with regional allowances of 0.7 or higher, but still lacking up to six months of contributions, thereby meeting 20 years of social insurance contributions;

c) With at least five years of military service or five years of occupational seniority (regardless of age), but still lacking up to six months of contributions, thereby meeting 25 years of service in the military, public security, or cryptographic work for males and 20 years for females;

d) Age 50 for males and age 45 for females, with a reduction in working capacity of 61% or more, but still lacking up to six months of contributions, thereby meeting 20 years of social insurance contributions;

đ) With at least 15 years of work in particularly heavy, toxic, or dangerous jobs, with a reduction in working capacity of 61% or more, regardless of age, but still lacking up to six months of contributions, thereby meeting 20 years of social insurance contributions;

e) Infected with HIV/AIDS due to occupational accidents or risks while on duty, but still lacking up to six months of contributions, thereby meeting 20 years of social insurance contributions;

g) The amount of one-time social insurance contributions for the remaining months (up to six months) into the retirement and death benefit fund shall be implemented in accordance with specific provisions in Point 2, Part B of this Circular.

Example 20: Comrade Do Thi Hai, born in May 1960, a coding officer under the Government Cryptographic Agency. In May 2010, the agency granted her retirement with 19 years and 7 months of social insurance contributions. Comrade Hai wishes to continue paying social insurance contributions for five additional months to reach 20 years of contributions to be eligible for retirement benefits. At that time, the Social Insurance Agency of the Government Cryptographic Agency agreed to allow Comrade Hai to pay social insurance contributions equal to (6% + 12%) x 5 months based on her last month's salary before retirement (April 2010). Starting from May 2010, Comrade Hai (aged 50) began receiving a monthly retirement pension.

V. DEATH BENEFITS REGIME

1. Funeral allowance equivalent to ten times the minimum wage at the time of death. The minimum wage is set by the Government for each period.

2. Monthly survivor's benefit for children under 18 years old who are still studying, as stipulated in Point a, Clause 2, Article 37 of Decree No. 68/2007/ND-CP, applies to children currently enrolled in general education schools, universities, colleges, vocational high schools, or vocational training institutions, whether public, private, or state-owned.

3. For dependents entitled to monthly survivor's benefits as stipulated in Clause 2, Article 37 of Decree No. 68/2007/ND-CP who have reduced working capacity, they must be referred by the direct supervisor of the military personnel, public security officers, or cryptographic workers who died for medical examination at the local health department where the dependent resides. The referral for medical examination to determine the degree of reduced working capacity must be made within six months from the date of death of the military personnel, public security officers, or cryptographic workers. If the Medical Examination Board concludes that the reduced working capacity is 81% or more, the dependent will receive monthly survivor's benefits starting from the month following the worker's death.

4. All dependents entitled to monthly survivor's benefits if their monthly income equals or exceeds the minimum wage will not receive monthly survivor's benefits but will receive a lump-sum survivor's benefit, to be received by a representative.

5. Military personnel, public security officers, and cryptographic workers who still lack up to six months of maximum social insurance contributions but have reached 15 years of contributions and die, if their dependents are eligible for monthly survivor's benefits and wish to receive such benefits, the dependents may make one-time social insurance contributions for the remaining months to qualify for monthly survivor's benefits as stipulated in Article 37 and Clause 7 of Article 50 of Decree No. 68/2007/ND-CP (including those who are currently suspending social insurance contributions).

Example 21: Comrade Tran Van Dong, Major, enlisted in November 1992, held the position of company commander, died in April 2007, had a social insurance contribution period of 14 years and 6 months, and his family wishes to make additional contributions for 6 months (to reach 15 years) to qualify for monthly pension benefits. The calculation is as follows:

- Replacing the employer's contribution of 11% into the retirement and death benefit fund:

450,000 VND x (5.40 + 0.30) x 1.14% x 11% x 6 months = 1,929,906 VND

- Personal contribution of 5%:

450,000 VND x (5.40 + 0.30) x 1.14 x 5% x 6 months = 877,230 VND

The total amount that Comrade Dong's relatives must pay is:

1,929,906 VND + 877,230 VND = 2,807,136 VND.

- Comrade Dong's relatives will receive monthly pension benefits starting from May 2007.

6. Cases eligible for a one-time pension benefit and the respective amounts are as follows:

a) Workers who have contributed to social insurance for at least 15 years but have not yet received a one-time social insurance benefit and die, including those still contributing to social insurance or on hold, without any or no longer having eligible dependents to receive monthly pension benefits, shall be entitled to a one-time pension benefit. The amount of the one-time pension benefit shall be implemented according to the provisions of Clauses 1 and 2 of Article 40 of Decree No. 68/2007/NĐ-CP;

b) Workers who have not contributed to social insurance for at least 15 years and die due to illness or accidental risk, including those still contributing to social insurance or on hold, shall be entitled to a one-time pension benefit. The amount of the one-time pension benefit shall be implemented according to the provisions of Clauses 1 and 2 of Article 40 of Decree No. 68/2007/NĐ-CP;

c) Those who die due to work-related accidents or occupational diseases, including those infected with HIV/AIDS due to accidental risks while performing their duties, including during initial treatment, without any or no longer having eligible dependents to receive monthly pension benefits, shall be entitled to a one-time pension benefit. The amount of the one-time pension benefit shall be implemented according to the provisions of Clauses 1 and 2 of Article 40 of Decree No. 68/2007/NĐ-CP;

d) Workers who have retired, received a one-time social insurance benefit, and are currently receiving monthly compensation for work-related injuries or occupational diseases with a reduction in working capacity of 61% or more and die, without any or no longer having eligible dependents to receive monthly pension benefits, shall be entitled to a one-time pension benefit equal to three months of the monthly compensation for work-related injuries or occupational diseases they were receiving before death;

đ) Those who are receiving monthly pensions and die without any or no longer having eligible dependents to receive monthly pension benefits shall be entitled to a one-time pension benefit. The amount of the one-time pension benefit shall be implemented according to the provisions of Clause 3 of Article 40 of Decree No. 68/2007/NĐ-CP.

7. The one-time pension amount for cases specified in points a, b, and c of Clause 6 above shall be at least three months' average monthly salary paid before death.

8. If a person is simultaneously receiving retirement benefits and monthly compensation for work-related injuries or occupational diseases and dies, their dependents shall receive a death benefit according to the rules for dependents of deceased pensioners.

9. The average monthly salary paid for social insurance contributions to calculate the one-time pension benefit shall be implemented according to the provisions of Article 34 of Decree No. 68/2007/NĐ-CP and Clauses 7 and 8, Section IV, Part A of this Circular.

For non-commissioned officers, soldiers receiving rank allowances, and technical and secretarial students who die, the one-time pension benefit shall be calculated based on the minimum wage, but the lowest amount of the benefit shall be three months of the minimum wage.

Example 22: Comrade Nguyen Van Binh, Senior Colonel, enlisted in May 1976 and died in October 2007, with 31 years and 6 months of social insurance contributions, and his relatives are entitled to a one-time pension benefit instead of monthly pension benefits. The salary for the last five years of social insurance contributions used to calculate the one-time pension benefit is as follows:

- From November 2002 to July 2005, 33 months, Major, with a coefficient of 5.30 from November 2002 to September 2004, then changed to 6.60 throughout the process, with a seniority rate of 29%:

450,000 VND x 6.60 x 1.29 x 33 months = 126,432,900 VND

- From August 2005 to October 2007, 27 months, Senior Colonel, with a coefficient of 7.30, seniority rate of 31%:

450,000 VND x 7.30 x 1.31 x 27 months = 116,190,450 VND

Average monthly salary for the last five years:

= 4,043,722 VND/month.

One-time pension:

Corresponding to 31 years of social insurance contributions:

4,043,722 VND x 31 years x 1.5 months = 188,033,073 VND.

Corresponding to 6 months of partial social insurance contributions:

4,043,722 VND x 0.5 year x 1.5 months = 3,032,791 VND.

The total one-time pension benefit for Comrade Binh's relatives is:

188,033,073 VND + 3,032,791 VND = 191,065,864 VND

Example 23: Comrade Nguyen Van Hoa, enlisted in February 2004, has the following career history:

- From February 2004 to August 2004: Private, soldier.

- From September 2004 to January 2007: Student at Vinhem Pich Technical College.

- From February 2007: Second Lieutenant, assistant to the provincial military command.

- Died on October 25, 2007, due to illness.

Calculation of the average monthly salary for social insurance contributions to determine the one-time pension benefit (minimum wage is 450,000 VND/month):

- From February 2004 to January 2007, 36 months

450,000 VND x 36 months = 16,200,000 VND.

- From February 2007 to October 2007, 9 months, coefficient = 3.50

450,000 VND x 3.50 x 9 months = 14,175,000 VND.

Average monthly salary: = 675,000 VND/month

Since Comrade Hoa has contributed to social insurance for 3 years and 9 months, the one-time pension benefit is calculated as if he had contributed for 4 full years. Therefore, the one-time pension benefit for Comrade Hoa's relatives is:

675,000 VND x 04 years x 1.5 months = 4,050,000 VND.

Example 24: Comrade Vu Van Nam, police officer, enlisted in February 2006, died in April 2007 due to an accidental risk. The one-time pension benefit from the social insurance fund includes: 450,000 VND x 1.5 (months) x 1.5 (years) = 1,012,500 VND. However, according to Clause 1, Article 40 of Decree No. 68/2007/NĐ-CP, the minimum one-time pension benefit is three months' average monthly salary paid for social insurance contributions. Therefore, the one-time pension benefit for Comrade Nam's relatives is:

450,000 VND x 03 (months) = 1,350,000 VND.

B. MANAGEMENT AND USE OF THE SOCIAL INSURANCE FUND

1. The base salary for social insurance contributions as stipulated in Article 43 of Decree No. 68/2007/NĐ-CP:

a) For military personnel, public security officers, and civil servants with confidential work positions receiving salaries based on the state-defined salary scale, the monthly salary basis for social insurance contributions shall be the salary according to rank, grade, military rank, and additional allowances for position, seniority, and seniority beyond the framework (if applicable) for each individual. This salary is calculated based on the general minimum wage set by the Government at each stage.

b) In cases where military personnel, public security officers, and civil servants with confidential work positions are dispatched by authorized agencies, units, or organizations to work at agencies, organizations outside the military, public security, or confidential work sectors, or at enterprises or joint ventures under the military, public security, or confidential work sectors but still managed by the Ministry of National Defense, the Ministry of Public Security, or the Civil Secretariat General Office, the monthly salary for social insurance contributions shall be implemented according to the provisions stated above in clause a;

c) For non-commissioned officers, soldiers receiving allowances, and students in technical and cryptographic training programs at civil secretarial schools, the social insurance contribution salary is calculated based on the general minimum wage set by the Government at each stage.

2. The amount of one-time social insurance contributions for the remaining months (not exceeding six months) into the retirement and death benefit fund and the monthly social insurance contribution rate for those going abroad under the spouse or partner system as specified in clauses 7 and 10 of Article 50 of Decree No. 68/2007/NĐ-CP are detailed as follows:

a) From January 2007 to December 2009, the contribution rate is:

5% + 11% = 16% of the monthly salary;

b) From January 2010 to December 2011, the contribution rate is:

6% + 12% = 18% of the monthly salary;

c) From January 2012 to December 2013, the contribution rate is:

7% + 13% = 20% of the monthly salary;

d) From January 2014 onwards, the contribution rate is:

8% + 14% = 22% of the monthly salary.

Example 25: Comrade Do Thuy Duong, Major, doctor at Hospital 354, General Logistics Department, was permitted to go abroad under the spouse system to Singapore from July 2009 until June 2012. Comrade Duong must contribute to social insurance for the months she went abroad to the Social Insurance of the Ministry of National Defense (through Hospital 354) as follows:

- From July 2009 to December 2009 = 06 months x 16% of the Major's monthly salary;

- From January 2010 to December 2011 = 24 months x 18% of the Major's monthly salary;

- From January 2012 to June 2012 = 06 months x 20% of the Major's monthly salary.

3. The Social Insurance of the Ministry of National Defense, the Social Insurance of the Ministry of Public Security, and the Social Insurance of the Civil Secretariat General Office are responsible for managing the entire financial aspect of social insurance and providing guidance within their respective ministries and sectors regarding the collection and disbursement of social insurance for all personnel currently serving in their respective ministries and sectors based on general regulations and guidelines provided by the Vietnam Social Insurance. Monthly, they submit the total collected social insurance contributions to the social insurance fund managed by the Vietnam Social Insurance. Quarterly, the Social Insurance of the Ministry of National Defense, the Social Insurance of the Ministry of Public Security, and the Social Insurance of the Civil Secretariat General Office settle accounts with the main units directly under their respective ministries and sectors; annually, they settle accounts with the Vietnam Social Insurance regarding the amounts collected for social insurance, expenditures for social insurance benefits, and special regular and irregular expenditures for social insurance within the Ministry of National Defense, the Ministry of Public Security, and the Civil Secretariat General Office in accordance with current financial regulations for social insurance.

C. IMPLEMENTATION PROVISIONS

1. During the period when workers are allowed by authorized authorities to go abroad under the spouse system at Vietnamese representative offices abroad as specified in clause 10 of Article 50 of Decree No. 68/2007/NĐ-CP, they are not entitled to social insurance benefits such as sickness, maternity, occupational accidents, and occupational diseases; except in cases where they were receiving monthly compensation for occupational accidents or occupational diseases before going abroad, they will continue to receive such compensation, following the procedures set by the Vietnam Social Insurance. Additionally, they continue to contribute to social insurance with the direct managing unit before going abroad for the retirement and death benefit fund based on the salary they were receiving before going abroad, converted according to the salary system prescribed by the Government at each stage.

2. Non-commissioned officers and soldiers serving on a fixed-term basis, enlisted from January 1, 2007 onwards, non-commissioned officers and soldiers currently undergoing training at domestic and foreign training institutions managed by the Ministry of National Defense and the Ministry of Public Security, and students in technical and cryptographic training programs managed by the Civil Secretariat General Office, the entire time as non-commissioned officers, soldiers, or time spent in technical and cryptographic training or transitioning to salary-receiving status in units under the Ministry of National Defense and the Ministry of Public Security before or after January 1, 2007, shall be counted towards entitlement to social insurance benefits as stipulated in Sections 4 and 5 of Chapter II of Decree No. 68/2007/NĐ-CP.

3. Workers who have preserved their social insurance contribution periods prior to January 1, 2007, when resolving retirement or one-time social insurance benefits, or death benefits from January 1, 2007 onwards, shall apply the provisions of Sections 4 and 5 of Chapter II of Decree No. 68/2007/NĐ-CP (including the method of calculating the percentage of pension), the salary for social insurance contributions based on the state-defined salary scale shall be converted according to the salary system prescribed at the time of resolving social insurance benefits.

4. Workers retiring with a low pension as stipulated in Article 30 of Decree No. 68/2007/NĐ-CP, if prior to January 1, 2007, they had social insurance contribution periods (or were considered to have contributed to social insurance) before reaching 15 years of age, then the percentage increase in pension due to working before the age limit shall only be equal to or less than the percentage decrease in pension due to retiring early. This offset calculation applies only to cases of early retirement resulting in a reduction in pension percentage.

5. Cases where individuals simultaneously enjoy preferential policies for persons with meritorious service and social insurance policies as specified in clause 11 of Article 50 of Decree No. 68/2007/NĐ-CP are detailed as follows;

a) Workers who are injured or die while on duty and are determined to be work-related accidents, and are recognized by competent authorities as war invalids or persons receiving benefits equivalent to war invalids or martyrs, shall continue to enjoy the work injury and death benefits prescribed in Sections 3 and 5 of Chapter II of Decree No. 68/2007/NĐ-CP in addition to the preferential policies for those with meritorious service guaranteed by the State budget.

b) Workers who are injured or die due to illness or ordinary accidents shall enjoy sickness or death benefits prescribed in Section 1 and Section 5 of Chapter II of Decree No. 68/2007/NĐ-CP. In cases where workers suffer from illness or accidents in difficult and harsh areas and are recognized by competent authorities as war invalids or persons receiving benefits equivalent to war invalids or martyrs, they shall also enjoy preferential policies for those with meritorious service guaranteed by the State budget.

c) Workers who, upon discharge or retirement, meet the conditions and are decided by competent authorities to receive disability pensions, shall continue to enjoy disability pensions guaranteed by the State budget in addition to the one-time social insurance allowance prescribed in Article 32 of Decree No. 68/2007/NĐ-CP.

6. Workers who start enjoying social insurance from January 1, 2007 onwards and have not been implemented according to this Circular shall have their one-time allowances, pension adjustments, and social insurance benefits adjusted by the Social Insurance of the province or city where the object resides legally based on the current managed files to implement the adjustment.

7. The organization and implementation of rest and health recovery for workers shall be guided by the Ministry of Defense, the Ministry of Public Security, and the Government Office of Cryptography in accordance with the characteristics of their respective organizations, based on the provisions of Decree No. 152/2006/NĐ-CP and Decree No. 68/2007/NĐ-CP.

8. Cases that have enjoyed social insurance benefits before December 31, 2006 shall continue to be implemented according to previous regulations and shall be adjusted according to the regulations of the Government at each stage.

9. For military personnel, public security officers, and cryptographic staff who have retired, discharged, or resigned and received one-time allowances from the social insurance fund within twelve months from the effective date of the decision on retirement, discharge, or resignation, if they wish to retain their social insurance contribution period, they may return the amount of the allowance received to the Social Insurance of the Ministry of Defense, the Social Insurance of the Ministry of Public Security, or the Social Insurance of the Government Office of Cryptography, which will confirm and retain the social insurance contribution period on their original social insurance record.

10. Workers who have had their compulsory social insurance contribution periods retained by the Social Insurance of the Ministry of Defense, the Social Insurance of the Ministry of Public Security, or the Social Insurance of the Government Office of Cryptography, if they subsequently participate in voluntary social insurance, shall have their two participation periods combined to serve as the basis for calculating their pension and death benefits according to Clause 3, Article 4 of Decree No. 68/2007/NĐ-CP.

11. This Circular shall take effect fifteen days after its publication in the Official Gazette. The guidance mechanisms stipulated in this Circular shall be implemented from January 1, 2007.

This Circular replaces Circular No. 29/LB-TT dated November 2, 1995 of the Joint Ministries of Labor - War Invalids and Social Affairs, National Defense, and Interior guiding certain provisions of the Social Insurance Charter for officers, professional soldiers, non-commissioned officers, and soldiers of the People's Army and the People's Public Security Force issued together with Decree No. 45/CP dated July 15, 1995 of the Government, Circular No. 270/2003/TTLT-BQP-BCA-BLĐTBXH dated November 7, 2003 of the Joint Ministries of National Defense, Public Security, and Labor-War Invalids and Social Affairs, and Circular No. 299/2003/TT-BQP dated December 24, 2003 of the Ministry of National Defense guiding the implementation of Decree No. 89/2003/NĐ-CP dated August 5, 2003 of the Government.

During the implementation of Decree No. 68/2007/NĐ-CP and this Circular, if there are any difficulties, units shall report them to the Joint Ministries for examination, resolution, and timely supplementary guidance./.