Decree No. 152/2006/ND-CP guiding some articles of the Social Insurance Law on mandatory social insurance

DECREE

Guidelines on certain provisions of the Social Insurance Law

concerning mandatory social insurance

_______________________

THE GOVERNMENT

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

Pursuant to the Social Insurance Law dated June 29, 2006;

Upon the proposal of the Minister of Labor, Invalids and Social Affairs.

 

DECREE:

PART I

GENERAL PROVISIONS

Article 1. This Decree provides guidelines for certain provisions of the Social Insurance Law regarding mandatory social insurance for officials, civil servants, public employees, and Vietnamese workers under labor contracts.

Article 2. Workers participating in mandatory social insurance as stipulated in this Decree include:

1. Officials, civil servants, and public employees as defined by laws on officials and civil servants.

2. Workers under indefinite-term labor contracts, or those under fixed-term labor contracts with a duration of three months or more, as provided for by labor laws, including managerial staff and workers in cooperatives and inter-cooperatives earning wages under labor contracts for three months or more.

3. Workers in defense enterprises and police enterprises within armed forces units.

4. Workers who have participated in mandatory social insurance but have not yet received a lump-sum payment before going to work abroad for a limited period according to laws on Vietnamese workers working abroad under contracts, including the following types of contracts:

a) Contracts with organizations and enterprises permitted to operate services for sending workers abroad, enterprises sending workers abroad for internships, skill enhancement, and enterprises investing abroad that send workers to work abroad;

b) Contracts with Vietnamese enterprises winning bids or taking over projects abroad;

c) Individual contracts.

The subjects specified in this Article are collectively referred to as workers.

Article 3. Employers participating in mandatory social insurance as stipulated in this Decree include:

1. Enterprises established and operating under the Enterprise Law, including those within the armed forces.

2. State agencies and state-affiliated public institutions.

3. Political organizations, political-social organizations, occupational-political organizations, social-occupational organizations, and other social organizations.

4. Organizations and units operating in accordance with the law.

5. Cooperatives and inter-cooperatives established and operating under the Cooperative Law.

6. Individual households, cooperative groups, and other entities and individuals hiring workers and paying them wages.

7. Foreign agencies, organizations, and international organizations operating in Vietnam that employ Vietnamese workers, except where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise.

Article 4. Social insurance benefits stipulated in this Decree include:

1. Illness.

2. Maternity.

3. Work injury and occupational disease.

4. Retirement.

5. Survivor's benefit.

Workers specified in points a and c, Clause 4, Article 2 of this Decree shall only implement retirement and survivor's benefits.

Article 5. The state management agency for social insurance as stipulated in Article 8 of the Social Insurance Law is defined as follows:

1. The Government shall uniformly manage state affairs related to social insurance, directing the formulation, issuance, and implementation of normative legal documents, systems, and policies on social insurance.

2. The Ministry of Labor, Invalids and Social Affairs shall be responsible before the Government for managing state affairs related to social insurance, including:

a) Taking the lead and coordinating with ministries, sectors, agencies, and organizations to research and develop draft normative legal documents on social insurance for submission to competent state authorities for issuance or issuance within their authority;

b) Taking the lead and coordinating with ministries and sectors to carry out statistical work, information dissemination; propaganda and popularization of social insurance systems, policies, and laws;

c) Inspecting compliance with social insurance laws;

d) Implementing specialized inspection functions in social insurance according to the law;

đ) Implementing international cooperation in the field of social insurance according to the law;

e) Organizing training and education on social insurance;

g) Annually reporting to the Prime Minister on the implementation of social insurance.

3. Ministries, agencies at the level of ministries, and government agencies within their assigned tasks and powers shall manage state affairs related to social insurance, including:

a) Cooperating with the Ministry of Labor, Invalids and Social Affairs and relevant ministries and sectors in formulating laws and policies related to social insurance;

b) Monitoring and inspecting the implementation of social insurance systems, policies, and laws within their jurisdiction;

c) Reporting to competent authorities within their scope and powers of state management over social insurance.

4. Provincial People's Committees directly under the central government shall manage state affairs related to social insurance within their localities. Departments of Labor, Invalids and Social Affairs shall assist provincial People's Committees in performing state management functions related to social insurance, including:

a) Monitoring and implementing social insurance laws;

b) Leading or coordinating with relevant agencies to inspect and audit the implementation of social insurance systems and policies;

c) Recommending relevant ministries and sectors to resolve issues related to social insurance within their jurisdiction;

d) Annually submitting reports to the Ministry of Labor, Invalids and Social Affairs on the implementation of social insurance laws.

Article 6. Specialized inspection of social insurance as stipulated in Article 10 of the Social Insurance Law is defined as follows:

1. The Labor, Invalids and Social Affairs Inspection Department shall conduct specialized inspections of social insurance and perform the following tasks:

a) Inspecting the implementation of social insurance systems, policies, and laws;

b) Inspecting the formation, management, and use of social insurance funds;

c) Verifying, concluding, and recommending solutions to complaints and denunciations about social insurance according to the law;

d) Imposing penalties within their authority for violations of social insurance laws; recommending competent agencies to handle violations of social insurance laws;

đ) Providing guidance and training on specialized inspection of social insurance.

2. The objects of specialized inspection of social insurance include:

a) Employers as stipulated in Article 3 of this Decree;

b) Workers as stipulated in Article 2 of this Decree;

c) Social insurance organizations at all levels.

d) Other organizations and individuals related to the implementation of laws on social insurance.

Article 7. The prohibited acts under Article 14 of the Social Insurance Law are stipulated as follows:

1. Regarding contributions to social insurance:

a) Not making contributions to social insurance;

b) Making contributions not in accordance with the prescribed amount;

c) Making contributions not in accordance with the prescribed time;

d) Making contributions for fewer people than those required to participate in social insurance.

2. Fraudulent or false documentation in the implementation of social insurance, including:

a) Falsely declaring or altering, erasing information related to contributions and benefits from social insurance;

b) Creating false documents to include in the benefit claim file;

c) Issuing certificates incorrectly to serve as a basis for claiming social insurance benefits.

3. Misusing the social insurance fund for purposes other than intended or contrary to policy and regulations.

4. Causing inconvenience, hindrance, or damage to the legitimate rights and interests of workers and employers, including:

a) Intentionally creating difficulties, obstructing, or delaying the process of contributions and benefits from social insurance for workers;

b) Failing to issue or return the social insurance book to workers as prescribed.

5. Reporting false information or providing inaccurate data about social insurance.

Chapter II

SOCIAL INSURANCE BENEFITS

Section 1

SICK LEAVE BENEFIT

Article 8. The subjects specified in Clauses 1, 2, 3 and Point b Clause 4 of Article 2 of this Decree shall be entitled to sickness benefits when:

1. They fall ill or suffer an accident requiring them to take leave and have a confirmation from a medical facility.

In cases where illness or accidents resulting from self-harm, drunkenness, or drug abuse are not eligible for sickness benefits.

2. They have a child under seven years old who falls ill and must take leave to care for the child, with a confirmation from a medical facility.

Article 9. The duration of sickness benefits according to Article 23 of the Social Insurance Law is stipulated as follows:

1. The maximum duration of sickness benefits in a year as provided in Clause 1 of Article 23 of the Social Insurance Law is calculated based on working days, excluding public holidays, Tet holidays, and weekly rest days as prescribed. This period runs from January 1 to December 31 of the Gregorian calendar, regardless of the start date of social insurance participation.

2. The maximum duration of sickness benefits in a year for workers engaged in normal work conditions, heavy, hazardous, or dangerous jobs, or those working continuously in areas with a locality coefficient of 0.7 or higher, as provided in Clause 1 of Article 23 of the Social Insurance Law.

The list of particularly heavy, hazardous, or dangerous occupations and jobs is issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health.

The list of areas with a locality coefficient of 0.7 or higher is issued by the Ministry of Home Affairs, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Committee for Ethnic Minorities.

Article 10. The duration of benefits when a child is sick according to Article 24 of the Social Insurance Law is stipulated as follows:

1. The maximum duration of benefits when a child is sick in a year for each child is determined as prescribed in Clause 1 of Article 9 of this Decree and depends on the number of working days taken off to care for the child, up to 20 working days if the child is under three years old; up to 15 working days if the child is between three and seven years old.

2. If both parents are participating in social insurance and one parent has exhausted their entitlement while the child is still sick, the other parent may receive benefits as prescribed in Clause 1 of this Article.

Article 11. The level of salary or wage used as the basis for calculating sickness benefits according to Clause 1 and Clause 2 of Article 25 of the Social Insurance Law is stipulated as follows:

1. The level of salary or wage used as the basis for calculating sickness benefits is the salary or wage paid for social insurance in the month immediately preceding the leave due to sickness.

2. For workers receiving sickness benefits in the first month of social insurance participation, the level of salary or wage used as the basis for calculating sickness benefits is the salary or wage paid for social insurance in that very month.

Article 12. Convalescence and recovery after sickness according to Article 26 of the Social Insurance Law is stipulated as follows:

1. Workers, after the period of sickness benefits as prescribed in Article 23 of the Social Insurance Law, if they are still weak, are entitled to convalesce and recover.

2. The duration of convalescence and recovery in a year includes public holidays, Tet holidays, weekly rest days, and travel days if convalescing at a centralized facility. The number of days for convalescence and recovery is decided by the employer and the Trade Union Branch Committee or the Temporary Trade Union Branch Committee, specifically as follows:

a) Up to ten days for workers who are still weak after a long-term illness;

b) Up to seven days for workers who are still weak after surgery;

c) Five days for other cases.

3. The daily benefit for convalescence and recovery:

a) Equal to 25% of the general minimum wage if convalescing and recovering at home;

b) Equal to 40% of the general minimum wage if convalescing and recovering at a centralized facility, which includes travel expenses, food, and accommodation costs.

Section 2

MATERNITY BENEFITS REGIME

Article 13. The subjects eligible for maternity benefits are workers as specified in Clauses 1, 2, 3 and Point b Clause 4 of Article 2 of this Decree.

Article 14. The conditions for enjoying maternity benefits under Clause 2, Article 28 of the Social Insurance Law are stipulated as follows:

1. Female workers who give birth and workers who adopt children under four months old must have contributed to social insurance for at least six months within the twelve months prior to childbirth or adoption.

2. In cases where workers meet the conditions specified in Clause 1 of this Article but cease work before the time of childbirth or adoption of a child under four months old, they still enjoy maternity benefits as prescribed in Articles 31, 32, 34, and Clause 1, Article 35 of the Social Insurance Law.

Article 15. The period for enjoying maternity benefits upon childbirth according to Article 31 of the Social Insurance Law is stipulated as follows:

1. The period of absence from work to enjoy maternity benefits for female workers depends on working conditions, physical condition, and the number of children born at once, specifically:

a) Four months, if engaged in work under normal working conditions;

b) Five months, if engaged in heavy, hazardous, or dangerous work; shift work; or work regularly in areas with regional allowances of coefficient 0.7 or higher;

c) Six months for female workers who are disabled with a reduction in work capacity of 21% or more.

d) In cases where two or more children are born at once, in addition to the leave periods specified in points a, b, and c of this clause, for each additional child, the female worker is entitled to an additional thirty days off.

2. If a child dies after childbirth, the period of absence from work to enjoy maternity benefits for the female worker is as follows:

a) If the child is less than sixty days old when it dies, the mother is entitled to ninety days off starting from the day of childbirth;

b) If the child is sixty days old or older when it dies, the mother is entitled to thirty days off starting from the day the child died.

The period of absence from work stipulated in this clause shall not exceed the period of leave for childbirth prescribed in Clause 1 of this Article and shall not be counted towards the annual leave period as prescribed by labor laws.

3. In cases where only the father or mother participates in social insurance, or both parents participate in social insurance and the mother dies after childbirth, the father or the person directly caring for the child is entitled to enjoy maternity benefits until the child reaches four months old.

Article 16. The average monthly wage or salary used as the basis for calculating maternity benefits under Clause 1, Article 35 of the Social Insurance Law is the average monthly wage or salary paid during the six consecutive months immediately preceding the cessation of work.

In cases where workers have contributed to social insurance for less than six months, the level of maternity benefits for prenatal examinations, miscarriage, abortion, or fetal death, and for implementing contraceptive measures as prescribed in Articles 29, 30, and 33 of the Social Insurance Law is the average monthly wage or salary of the months during which social insurance contributions were made.

Article 17. Postpartum recuperation and health recovery according to Clause 1 of Article 37 of the Social Insurance Law is stipulated as follows:

1. Female workers who, after the period of enjoyment of benefits following miscarriage, abortion, or fetal death as prescribed in Article 30 of the Social Insurance Law, or after the period of enjoyment of benefits following childbirth as prescribed in Article 31 of the Social Insurance Law, still have weak health may take postpartum recuperation and health recovery leave.

2. The duration of convalescence and recovery in a year includes public holidays, Tet holidays, weekly rest days, and travel days if convalescing at a centralized facility. The number of days for convalescence and recovery is decided by the employer and the Trade Union Branch Committee or the Temporary Trade Union Branch Committee, specifically as follows:

a) A maximum of ten days for female workers who give birth to two or more children at once;

b) A maximum of seven days for female workers who undergo surgery during childbirth;

c) Five days for other cases.

3. The daily benefit for postpartum recuperation and health recovery:

a) Equal to 25% of the general minimum wage if convalescing and recovering at home;

b) Equal to 40% of the general minimum wage if convalescing and recovering at a centralized facility, which includes travel expenses, food, and accommodation costs.

Section 3

OCCUPATIONAL INJURY AND PROFESSIONAL DISEASE BENEFITS REGIME

Article 18. The subjects eligible for work injury and occupational disease benefits are workers as specified in Clauses 1, 2, 3, and point b of Clause 4 of this Decree.

Article 19. The conditions for enjoying work injury benefits under Clause 1, Article 39 and the conditions for enjoying occupational disease benefits under Clause 1, Article 40 of the Social Insurance Law are stipulated as follows:

1. Suffering an accident at the workplace and during working hours, including during rest breaks, lunch breaks, and time preparing and concluding work.

2. Suffering an accident outside the workplace or outside working hours while performing tasks at the request of the employer.

3. Suffering an accident on the route from home to the workplace within a reasonable time frame and along a reasonable route.

A reasonable timeframe is the necessary time required to reach the workplace before working hours or return after working hours. A reasonable route is the usual route taken between the place of permanent residence or temporary residence registration and the workplace.

4. Contracting an occupational disease listed in the Occupational Disease Catalogue when working in an environment or occupation with hazardous factors. The Occupational Disease Catalogue is issued by the Ministry of Health and the Ministry of Labor, Invalids, and Social Affairs.

Article 20. The assessment of the degree of loss of labor capacity under Article 41 of the Social Insurance Law is stipulated as follows:

1. Workers suffering from work injuries or occupational diseases shall be assessed or reassessed regarding the degree of loss of labor capacity if they fall into one of the following cases:

a) After being injured or ill and having been treated to a stable condition;

b) After being injured or ill and having a recurrence that has been treated to a stable condition.

2. Workers suffering from work injuries or occupational diseases shall be comprehensively assessed regarding the degree of loss of labor capacity if they fall into one of the following cases:

a) Suffering both a work injury and an occupational disease;

b) Suffering multiple work injuries;

c) Suffering multiple occupational diseases.

Article 21. One-time allowance under Article 42 of the Social Insurance Law is stipulated as follows:

1. Workers who have lost between 5% and 30% of their labor capacity due to work injuries or occupational diseases shall be entitled to a one-time allowance.

2. The amount of the one-time allowance is calculated according to the following formula:

 

Amount of one-time allowance

=

Allowance amount calculated based on the degree of loss of labor capacity

+

Allowance amount calculated based on years of social insurance contributions

 

a) The allowance amount calculated based on the degree of loss of labor capacity is as follows: a 5% loss of labor capacity entitles the worker to five months of the national minimum wage, and for each additional 1% loss, an additional half month of the national minimum wage is granted.

b) The allowance amount calculated based on years of social insurance contributions is as follows: up to one year, it is calculated as half a month, and for each additional year of contributions, an additional three-tenths of a month of the salary or wages paid for social insurance in the last month before ceasing work for treatment is added.

Article 22. Monthly allowance under Article 43 of the Social Insurance Law is stipulated as follows:

1. Workers who have lost 31% or more of their labor capacity due to work injuries or occupational diseases shall be entitled to a monthly allowance.

2. The amount of the monthly allowance is calculated according to the formula specified in Clause 2, Article 21 of this Decree, wherein:

a) The allowance amount calculated based on the degree of loss of labor capacity is as follows: a 31% loss of labor capacity entitles the worker to thirty percent of the national minimum wage, and for each additional 1% loss, an additional two percent of the national minimum wage is granted;

b) The allowance amount calculated based on years of social insurance contributions is as follows: up to one year, it is calculated as half a percent, and for each additional year of contributions, an additional three-tenths of a percent of the salary or wages paid for social insurance in the last month before ceasing work for treatment is added.

Article 23. Those receiving monthly work injury or occupational disease allowances who cease work shall be entitled to health insurance coverage provided by the social insurance fund.

Article 24. Rehabilitation and recovery of health after stabilizing from work injury or occupational disease treatment under Article 48 of the Social Insurance Law is stipulated as follows:

1. Workers who, after stabilizing from work injury treatment or occupational disease illness, still have weak health shall be entitled to rest and rehabilitation.

2. The duration of convalescence and recovery in a year includes public holidays, Tet holidays, weekly rest days, and travel days if convalescing at a centralized facility. The number of days for convalescence and recovery is decided by the employer and the Trade Union Branch Committee or the Temporary Trade Union Branch Committee, specifically as follows:

a) Up to ten days for workers who have lost 51% or more of their labor capacity due to work injuries or occupational diseases;

b) Up to seven days for workers who have lost between 31% and 50% of their labor capacity due to work injuries or occupational diseases;

c) Five days for workers who have lost between 15% and 30% of their labor capacity due to work injuries or occupational diseases.

3. The daily benefit for postpartum recuperation and health recovery:

a) Equal to 25% of the general minimum wage if convalescing and recovering at home;

b) Equal to 40% of the general minimum wage if convalescing and recovering at a centralized facility, which includes travel expenses, food, and accommodation costs.

Section 4

RETIREMENT BENEFITS

Article 25. The target group for retirement benefits is workers as defined in Article 2 of this Decree.

Article 26. The conditions for receiving old-age pension under Clause 1 of Article 50 of the Social Insurance Law are stipulated as follows:

Workers are entitled to receive old-age pension when retiring under one of the following circumstances:

1. Male workers aged 60 or older and female workers aged 55 or older with at least 20 years of social insurance contributions.

2. Male workers aged from 55 to 60 and female workers aged from 50 to 55 with at least 20 years of social insurance contributions, including at least 15 years working in heavy, hazardous, or dangerous jobs or at least 15 years working in areas with regional allowances of 0.7 or higher.

3. Workers aged from 50 to 55 with at least 20 years of social insurance contributions, including at least 15 years working in underground coal mining.

4. Workers infected with HIV/AIDS due to occupational accidents or risks with at least 20 years of social insurance contributions.

Article 27. The conditions for receiving old-age pension when there is a reduction in work capacity under Article 51 of the Social Insurance Law are stipulated as follows:

Workers who have contributed to social insurance for at least 20 years, suffer a reduction in work capacity of 61% or more, and meet one of the following circumstances shall be entitled to receive a lower old-age pension compared to the old-age pension of those meeting the conditions specified in Article 26 of this Decree:

1. Male workers aged 50 or older and female workers aged 45 or older;

2. Those who have worked for at least 15 years in particularly heavy, hazardous, or dangerous jobs shall not be subject to age requirements.

Article 28. The monthly old-age pension amount according to Article 52 and the lump-sum benefit upon retirement according to Article 54 of the Social Insurance Law are stipulated as follows:

1. Workers meeting the conditions for receiving old-age pension as specified in Article 26 of this Decree shall have their monthly old-age pension calculated at 45% of the average monthly salary or wage used for social insurance contributions as stipulated in Article 31 of this Decree corresponding to 15 years of contributions, with an additional 2% for men and 3% for women for each additional year of contributions; the maximum rate is 75%.

2. Workers meeting the conditions specified in Article 27 of this Decree shall have their monthly old-age pension calculated according to the provisions of Clause 1 of this Article, with a reduction of 1% for each year retired before the age specified in Clauses 1 and 2 of Article 26 of this Decree.

3. The minimum monthly old-age pension is equal to the general minimum wage.

4. The lump-sum benefit is calculated based on the number of years of social insurance contributions starting from the 31st year for men and the 26th year for women. Each year of contribution is equivalent to 0.5 months of the average monthly salary or wage used for social insurance contributions.

5. When calculating the monthly old-age pension and the lump-sum benefit upon retirement as stipulated in Clauses 1, 2, and 4 of this Article, if the period of social insurance contributions has less than three months, it will not be counted; from three to six months, it will be counted as half a year; from more than six months up to twelve months, it will be counted as a full year.

Article 29. The old-age pension is adjusted based on the increase in the consumer price index and economic growth. The adjustment level for each period is determined by the Ministry of Labor, Invalids, and Social Affairs, in coordination with the Ministry of Finance, to study and submit to the Government for regulation.

Article 30. The conditions and benefits for receiving a one-time social insurance payment for those who do not meet the conditions for receiving an old-age pension under Clause 1 of Article 55 and the one-time social insurance payment under Article 56 of the Social Insurance Law are stipulated as follows:

1. Conditions for receiving a one-time social insurance payment when meeting one of the following circumstances:

a) Reaching the age for receiving an old-age pension as stipulated in Article 26 of this Decree but having less than 20 years of social insurance contributions;

b) Having a reduction in work capacity of 61% or more but having less than 20 years of social insurance contributions;

c) After 12 months of non-contribution to social insurance and requesting a one-time social insurance payment without having reached 20 years of social insurance contributions;

d) Leaving the country to settle abroad.

2. The amount of the one-time social insurance payment is calculated based on the number of years of social insurance contributions, with each year equivalent to 1.5 months of the average monthly salary or wage used for social insurance contributions.

3. When calculating the one-time social insurance payment, if the period of social insurance contributions includes fractional months, it will be calculated according to the provisions of Clause 5 of Article 28 of this Decree.

Article 31. The average monthly salary or wage used for social insurance contributions to calculate the old-age pension and one-time benefit for workers under Articles 58, 59, and 60 of the Social Insurance Law are stipulated as follows:

1. For workers participating in social insurance before January 1, 1995:

a) Workers belonging to groups implementing state-regulated salary systems, with all periods of social insurance contributions made under such systems, shall have their average monthly salaries calculated based on the last five years before retirement.

b) Workers with all periods of social insurance contributions made under employer-determined salary systems shall have their average monthly salaries or wages calculated based on the entire period of contributions.

c) Workers with periods of social insurance contributions both under state-regulated salary systems and employer-determined salary systems shall have their average monthly salaries or wages calculated based on the combined periods. In cases where contributions were made under state-regulated salary systems, the average monthly salary shall be calculated according to the provisions of point a of this clause. If the period is less than five years, the average monthly salary of the contributed months shall be calculated.

2. For workers participating in social insurance from January 1, 1995 to December 31, 2006:

a) Workers belonging to groups implementing state-regulated salary systems, with all periods of social insurance contributions made under such systems, shall have their average monthly salaries calculated based on the years of contributions before retirement as follows:

- Participating in social insurance from January 1, 1995 to December 31, 2000, the average monthly salary of the last six years before retirement shall be calculated.

- For those who joined social insurance from January 1, 2001 to December 31, 2006, the average monthly salary for the last 8 years before retirement shall be calculated.

b) For workers whose entire period of social insurance contributions is based on the wage system determined by the employer, the average monthly salary and wages for the entire period of contributions shall be calculated.

c) For workers who have periods of social insurance contributions under both the state-regulated wage system and the wage system determined by the employer, the average monthly salary and wages for all periods shall be calculated together. Among these, the average monthly salary for the period of contributions under the state-regulated wage system shall be calculated according to point a of this clause. If the required number of years specified in point a of this clause is not met, then the average monthly salary for the months of contributions shall be calculated.

3. For workers who joined social insurance from January 1, 2007 onwards:

a) For workers under the state-regulated wage system whose entire period of social insurance contributions is based on this system, the average monthly salary for the last 10 years before retirement shall be calculated.

b) For workers whose entire period of social insurance contributions is based on the wage system determined by the employer, the average monthly salary and wages for the entire period of contributions shall be calculated.

c) For workers who have periods of social insurance contributions under both the state-regulated wage system and the wage system determined by the employer, the average monthly salary and wages for all periods shall be calculated together. Among these, the average monthly salary for the period of contributions under the state-regulated wage system shall be calculated according to point a of this clause. If the required 10 years are not met, then the average monthly salary for the months of contributions shall be calculated.

Article 32. The adjustment of salaries and wages already contributed to social insurance under Clause 2, Article 61 of the Social Insurance Law is stipulated as follows:

Salaries and wages already contributed to social insurance for workers under the wage system determined by the employer, which serve as the basis for calculating the average monthly salary and wages for social insurance contributions, shall be adjusted based on the consumer price index of each period.

The level of adjustment for each period shall be determined by the Ministry of Labor, Invalids and Social Affairs, in coordination with the Ministry of Finance, and submitted to the Government for promulgation.

Article 33. Suspension of monthly pension and social insurance benefits under Article 62 of the Social Insurance Law is stipulated as follows:

1. Workers currently receiving monthly pensions or social insurance benefits shall have their benefits suspended when they fall into one of the following situations:

a) Serving a prison sentence without probation;

b) Leaving the country illegally;

c) Being declared missing by a court.

2. Monthly pensions and social insurance benefits shall resume when the person serving a prison sentence has completed their sentence, or when a person declared missing returns, or when a person who left the country illegally returns and settles legally.

Article 34. Those receiving monthly pensions are entitled to health insurance coverage provided by the social insurance fund.

Section 5

FUNERAL BENEFITS REGIME

Article 35. Funeral allowance under Clause 1, Article 63 of the Social Insurance Law is stipulated as follows:

In the event of death, the person handling the funeral of the following individuals shall receive a funeral allowance equivalent to 10 times the national minimum wage:

1. Workers as defined in this Decree who are currently contributing to social insurance.

2. Workers currently preserving their social insurance contribution period.

3. Individuals currently receiving monthly pensions; those receiving monthly disability benefits due to work-related accidents or occupational diseases who have stopped working.

Article 36. The cases eligible for monthly survivor's benefit under Article 64 of the Social Insurance Law are stipulated as follows:

1. In the event of death, the relatives as defined in Clause 2 of this Article shall receive monthly benefits:

a) Workers who have contributed to social insurance for at least 15 years but have not yet received a lump-sum social insurance payment;

b) Individuals currently receiving monthly pensions;

c) Workers who die due to work-related accidents or occupational diseases (including deaths during initial treatment);

d) Individuals currently receiving monthly disability benefits with a reduction in work capacity of 61% or more.

2. Relatives of the individuals defined in Clause 1 of this Article who are eligible for monthly survivor's benefit include:

a) Children under 15 years old (including legitimate children, legally adopted children, illegitimate children recognized by law, and children born to a pregnant wife when the husband dies); children under 18 years old if still in school; children aged 15 or older if they have a reduction in work capacity of 81% or more;

b) Wives aged 55 or older or husbands aged 60 or older; wives under 55 or husbands under 60 if they have a reduction in work capacity of 81% or more;

c) Biological fathers, biological mothers, fathers-in-law or mothers-in-law, or other persons whom the deceased had a duty to support, if they are aged 60 or older for males, 55 or older for females;

d) Biological fathers, biological mothers, fathers-in-law or mothers-in-law, or other persons whom the deceased had a duty to support, if they are under 60 for males, under 55 for females, and have a reduction in work capacity of 81% or more.

Relatives defined in points b, c, and d of this clause must either have no income or have a monthly income lower than the national minimum wage.

Article 37. The amount of monthly survivor's benefit under Article 65 of the Social Insurance Law is stipulated as follows:

1. The amount of monthly survivor's benefit for each relative defined in Clause 2 of this Decree is 50% of the national minimum wage.

If there is no direct caregiver, the monthly survivor's benefit shall be 70% of the national minimum wage.

2. The number of relatives eligible for monthly survivor's benefit shall not exceed four people for one death of an individual as defined in Clause 1 of this Decree.

If there are two or more deaths, the relatives of these individuals shall receive twice the amount of benefit stipulated in Clause 1 of this Article.

3. The time when relatives are entitled to monthly pension benefits shall commence from the month immediately following the month in which the subject specified in Clause 1 of Article 36 of this Decree dies.

Article 38. The cases of entitlement to a one-time pension benefit under Article 66 of the Social Insurance Law are stipulated as follows:

The subjects specified in Article 35 of this Decree, when they die under one of the following circumstances, their relatives shall be entitled to a one-time pension benefit:

1. The deceased does not belong to the category specified in Clause 1 of Article 36 of this Decree.

2. The deceased belongs to the category specified in Clause 1 of Article 36 of this Decree but has no relatives entitled to monthly pension benefits as prescribed in Clause 2 of Article 36 of this Decree.

Article 39. The level of one-time pension benefit under Article 67 of the Social Insurance Law is stipulated as follows:

1. The amount of one-time pension benefit for the relatives of workers who are currently paying social insurance contributions or those who are preserving their social insurance contribution period shall be calculated based on the number of years of social insurance contributions, with each year being equivalent to 1.5 months of the average monthly salary or wage; the minimum amount shall be equal to 3 months of the average monthly salary or wage.

2. The amount of one-time pension benefit for the relatives of retirees who die within the first two months of receiving retirement pay shall be calculated as 48 months of the current retirement pay; if death occurs in subsequent months, for each additional month of retirement pay received, the benefit amount decreases by 0.5 months of the current retirement pay; the minimum amount shall be equal to 3 months of the current retirement pay before death.

Article 40. The calculation of retirement benefits and death benefits for individuals who have voluntarily contributed to social insurance followed by mandatory social insurance contributions under Article 68 of the Social Insurance Law is stipulated as follows:

1. Workers who have made voluntary social insurance contributions and then mandatory social insurance contributions shall have their voluntary social insurance contribution period added to their mandatory social insurance contribution period to serve as the basis for calculating retirement benefits and death benefits.

2. The Ministry of Labor, Invalids, and Social Affairs shall provide guidance on the method of calculating the average monthly salary or wage or the average monthly income for social insurance contributions for workers as stipulated in Clause 1 of this Article.

Chapter III

SOCIAL INSURANCE FUND

Section 1

SOURCES OF FUNDS FORMING THE FUND

Article 41. Sources forming the fund and component funds under Articles 88 and 89 of the Social Insurance Law are stipulated as follows:

1. The sickness and maternity fund is formed by employers contributing 3% of the total payroll of employees covered by social insurance.

2. The occupational accident and occupational disease fund is formed by employers contributing 1% of the total payroll of employees covered by social insurance.

3. The retirement and death benefit fund is formed from the following sources:

a) Contributions to the social insurance fund by employees at the rates prescribed in Article 42 of this Decree;

b) Contributions to the social insurance fund by employers as prescribed in Article 43 of this Decree;

c) Funds transferred from the state budget to the social insurance fund to ensure sufficient payment of pensions and social insurance benefits for those receiving pensions and social insurance benefits prior to January 1, 1995; and to cover social insurance contributions for the working period prior to January 1, 1995 for employees as stipulated in Point b, Clause 4, Article 139 of the Social Insurance Law.

4. Income generated from investment activities using the fund.

5. State support.

6. Other lawful sources of revenue.

Section 2

CONTRIBUTION LEVELS AND METHODS OF PAYMENT

Article 42. Contribution levels and methods of payment for employees under Article 91 of the Social Insurance Law are stipulated as follows:

1. Monthly, employees specified in Clauses 1, 2, 3, and Point b, Clause 4, Article 2 of this Decree contribute to the retirement and death benefit fund as follows:

a) From January 2007 to December 2009, the contribution rate is 5% of the monthly salary or wage.

b) From January 2010 to December 2011, the contribution rate is 6% of the monthly salary or wage.

c) From January 2012 to December 2013, the contribution rate is 7% of the monthly salary or wage.

d) From January 2014 onwards, the contribution rate is 8% of the monthly salary or wage.

2. Employees receiving salaries or wages according to production cycles in agricultural, forestry, fishery, and salt industry enterprises shall contribute to the social insurance fund monthly as stipulated in Clause 1 of this Article.

Payment methods are implemented monthly, quarterly, or semi-annually.

3. Contribution levels and methods for employees specified in Point a and Point c, Clause 4, Article 2 of this Decree are stipulated as follows:

a) Monthly contribution to the retirement and death benefit fund:

- From January 2007 to December 2009, the contribution rate is 16% of the monthly salary or wage of the employee before going to work abroad.

- From January 2010 to December 2011, the contribution rate is 18% of the monthly salary or wage of the employee before going to work abroad.

- From January 2012 to December 2013, the contribution rate is 20% of the monthly salary or wage of the employee before going to work abroad.

- From January 2014 onwards, the contribution rate is 22% of the monthly salary or wage of the employee before going to work abroad.

b) Payment methods are implemented quarterly, semi-annually, annually, or paid in advance according to the term stated in the contract sending the employee to work abroad. Enterprises or organizations sending employees to work abroad collect social insurance contributions from employees and register the payment method with the social insurance organization or employees can pay through the agency, organization, or unit where the employee previously participated in social insurance or directly to the social insurance organization in the place of residence of the employee before going abroad.

In the case where the employee's contract is extended or a new contract is signed immediately upon arrival in the host country, the employee shall make social insurance contributions according to the method prescribed in this Article or pay the social insurance organization after returning to the home country.

Article 43. The level of contribution and method of contribution by employers under Clause 1 and Clause 3, Article 92 of the Social Insurance Law are stipulated as follows:

1. Monthly, employers contribute to the monthly salary and wage fund for social insurance of workers specified in Clauses 1, 2, 3, and Point b, Clause 4 of this Decree as follows:

a) The contribution rate to the sickness and maternity fund is 3%, of which the employer retains 2% to promptly pay to workers meeting the conditions prescribed in Section 1 and Section 2, Chapter II of this Decree. Quarterly, the employer is responsible for settling accounts with the social insurance organization according to the regulations, specifically as follows:

- In cases where the amount settled is less than the amount retained, the excess must be returned to the social insurance fund in the first month of the next quarter.

- In cases where the amount settled exceeds the amount retained, the social insurance organization will make up the difference in the first month of the next quarter.

b) The contribution rate to the occupational accident and occupational disease fund is 1%;

c) The contribution rate to the pension and survivorship fund is as follows:

- From January 2007 to December 2009, the contribution rate is 11%;

- From January 2010 to December 2011, the contribution rate is 12%;

- From January 2012 to December 2013, the contribution rate is 13%;

- From January 2014 onwards, the contribution rate is 14%.

2. Monthly, employers contribute according to the rates prescribed in Clause 1 of this Article and deduct from the monthly salary and wages of workers according to the rates prescribed in Clause 1 of Article 42 of this Decree to contribute simultaneously to the social insurance fund.

3. Employers belonging to agricultural, forestry, fishery, salt industry enterprises paying salaries and wages based on production cycles may contribute monthly according to the provisions of Clause 1 of this Article. The method of contribution can be implemented monthly, quarterly, or every six months based on the registration of the employer with the social insurance organization.

Article 44. Suspension of contributions to the pension and survivorship fund under Article 93 of the Social Insurance Law is stipulated as follows:

1. Cases eligible for suspension:

a) Facing difficulties requiring temporary cessation of production and business operations;

b) Facing difficulties due to natural disasters, crop failures.

Military service personnel falling under the categories specified in Article 1 of this Circular may extend their age for active service if they meet all of the following conditions:

a) Employers falling within any of the cases prescribed in Clause 1 of this Article are eligible for suspension if they meet one of the following conditions:

- Unable to provide work for workers, including a number of workers participating in social insurance temporarily laid off accounting for 50% or more of the total workforce before the cessation of production and business operations;

- Suffering losses exceeding 50% of the total asset value caused by natural disasters, fires, epidemics, crop failures (excluding land value).

b) The period of suspension shall be calculated in months and shall not exceed 12 months.

3. Authority to decide on suspension:

a) The Prime Minister decides on suspension for economic organizations established by the Prime Minister upon the proposal of the Ministry of Labor, War Invalids and Social Affairs;

b) The Ministry of Labor, War Invalids and Social Affairs decides on suspension for employers managed by central ministries, sectors, and agencies upon the proposal of these ministries, sectors, and agencies;

c) Provincial-level state management bodies for social insurance decide on suspension for employers under their jurisdiction.

4. During the period of suspension of contributions to the pension and survivorship fund, employers continue to contribute to the sickness and maternity fund and the occupational accident and occupational disease fund. Workers are entitled to sickness, maternity, occupational accident, and occupational disease benefits as prescribed and are entitled to receive pension benefits when they meet the conditions.

Article 45. Monthly salary and wage for compulsory social insurance contributions under Article 94 of the Social Insurance Law is stipulated as follows:

1. For workers subject to state-prescribed salary systems, the monthly salary for social insurance contributions is the salary level corresponding to rank and grade, plus position allowances, seniority allowances exceeding the ceiling, and occupational seniority allowances (if applicable).

This salary is calculated based on the general minimum wage at the time of contribution.

2. For workers contributing to social insurance under the salary system determined by the employer, the monthly salary and wage for social insurance contributions is the amount recorded in the labor contract.

3. If the monthly salary and wage levels prescribed in Clauses 1 and 2 of this Article exceed 20 times the general minimum wage, the monthly salary and wage for social insurance contributions shall be 20 times the general minimum wage.

Section 3

USE AND MANAGEMENT OF THE SOCIAL INSURANCE FUND

Article 46. Use of the compulsory social insurance fund under Article 90 of the Social Insurance Law is stipulated as follows:

1. Pay social insurance benefits to workers as prescribed in Chapter II of this Decree, specifically as follows:

a) The sickness and maternity fund pays sickness benefits as prescribed in Section 1 and maternity benefits as prescribed in Section 2, Chapter II of this Decree;

b) The occupational accident and occupational disease fund pays occupational accident and occupational disease benefits as prescribed in Section 3, Chapter II of this Decree;

c) The pension and survivorship fund pays pension benefits as prescribed in Section 4 and survivorship benefits as prescribed in Section 5, Chapter II of this Decree.

2. Contribute to health insurance from the following component funds:

a) The occupational accident and occupational disease fund contributes to health insurance for those receiving monthly disability benefits due to occupational accidents or occupational diseases;

b) The pension and survivorship fund contributes to health insurance for those currently receiving pensions.

3. The occupational accident and occupational disease fund allocates rewards to employers who effectively implement labor protection measures and prevent occupational accidents and occupational diseases.

4. Social insurance management costs.

5. Investment to preserve and grow the fund as prescribed.

Article 47. Management costs under Article 95 of the Social Insurance Law are stipulated as follows:

1. Annual management costs for compulsory social insurance are deducted from the profits of investment activities from the fund.

2. Compulsory social insurance management costs equal the administrative expenses of government agencies, including the following items:

a) Recurrent expenses;

b) Non-recurrent expenditure, including:

- Expenses for Social Insurance Books, documents, forms, and services related to collection and payment activities;

- Major repairs, procurement of fixed assets, scientific research, and professional training.

Article 48.

1. Annually, the state budget shall provide sufficient and timely funds to the Vietnam Social Security for implementing social insurance and health insurance policies and regimes for beneficiaries receiving pensions and social insurance allowances before January 1, 1995, including the following items:

a) Pensions;

b) Disability allowance;

c) Allowance for workers injured at work or suffering from occupational diseases; allowance for caregivers of workers injured at work or suffering from occupational diseases; provision of equipment for workers injured at work or suffering from occupational diseases;

d) Rubber worker allowance;

đ) Pension and funeral expenses;

e) Health insurance contributions according to the regime;

g) Administrative fees;

h) Other expenses (if any).

2. The Vietnam Social Security shall fully implement regulations on budget preparation, budget allocation, and final account settlement of funds in accordance with the State Budget Law.

Article 49. Investment activities from the social insurance fund are regulated as follows:

1. The Vietnam Social Security has the responsibility to implement measures to preserve and increase the social insurance fund from temporarily idle funds. Investment activities from the social insurance fund must ensure safety, effectiveness, and recoverability when necessary.

2. The Management Council of the Vietnam Social Security decides on investment in the following forms:

a) Purchasing government bonds, promissory notes, and treasury bills issued by the government or state commercial banks;

b) Lending to state commercial banks;

c) Investing in national key economic projects;

d) Investing in certain projects with significant capital needs as decided by the Prime Minister.

Article 50. Financial activities of the social insurance fund are subject to inspection and audit by state financial management agencies and state auditing agencies.

Chapter IV

PROCEDURES FOR IMPLEMENTING SOCIAL INSURANCE

Article 51. The Social Insurance Booklet as stipulated in Article 109 of the Social Insurance Law is regulated as follows:

1. The Social Insurance Booklet is issued by the Vietnam Social Security.

2. The Vietnam Social Security studies electronic social insurance cards to gradually replace the Social Insurance Booklet.

Article 52. Issuance of the Social Insurance Booklet as stipulated in Article 111 of the Social Insurance Law is regulated as follows:

1. Within thirty days from the date of signing a labor contract, employment contract, or recruitment, the employer must submit the application for social insurance participation as prescribed in Clause 1, Article 110 of the Social Insurance Law to the social insurance organization.

2. The social insurance organization receives the application, completes the contents in the Social Insurance Booklet. Within thirty days from the date of receipt of a valid application from the employer, the social insurance organization is responsible for issuing the Social Insurance Booklet to the employee.

In case the employee does not receive the Social Insurance Booklet, the social insurance organization must respond in writing and specify the reasons.

Article 53. Documents for maternity leave benefits:

1. Documents for maternity leave benefits when giving birth or adopting a child under the provisions of Article 113 of the Social Insurance Law for employees who are currently in a labor relationship.

2. Documents for maternity leave benefits when giving birth or adopting a child under four months old of employees who are no longer in a labor relationship include:

a) Social insurance book;

b) A copy of the Birth Certificate or a copy of the Child's Birth Registration Certificate or a death certificate if the child dies after birth; adoption of a child under four months old must have a certification as prescribed by law.

Article 54. The dossier for social insurance benefits of workers as prescribed in Chapter 2 of this Decree shall be implemented according to the provisions of Articles 112, 113, 114, 115, 116, 119, 120, 121, and Article 127 of the Social Insurance Law.

Chapter V

COMPLAINTS AND REPORTS ON SOCIAL INSURANCE

Article 55. Those who appeal regarding social insurance under Article 130 of the Social Insurance Law include:

1. Workers as defined in Article 2 of this Decree.

2. Persons receiving monthly pension or social insurance allowance, persons preserving time of social insurance contribution, persons temporarily suspended from receiving monthly pension or social insurance allowance, persons receiving one-time bereavement allowance, persons arranging funeral services, and other persons with rights and interests related to social insurance.

3. Employers as defined in Article 3 of this Decree.

Article 56. The authority, procedure, and process for handling appeals regarding social insurance as stipulated in Clause 2 of Article 131 of the Social Insurance Law are as follows:

1. Authority to handle appeals regarding social insurance:

a) Employers and heads of social insurance organizations at all levels are responsible for resolving initial appeals against their decisions or actions concerning social insurance that have been appealed;

In cases where the employer making the decision or action being appealed no longer exists, the local labor management agency at the district level shall be responsible for resolving the appeal.

b) The Director of the Department of Labor, Invalids, and Social Affairs has the authority to resolve appeals regarding social insurance against the decision on resolving the initial appeal made by the employer or head of the social insurance organization, but the appellant does not agree with it or the appeal is not resolved within the prescribed time limit and during that period, the appellant does not file a lawsuit with the court.

2. Procedure and process for initial appeals and resolution of appeals regarding social insurance.

a) When discovering a decision or action concerning social insurance that violates the law and infringes upon their lawful rights and interests, the appellant shall submit a complaint to the person or organization that issued the decision or carried out the action;

b) Upon receipt of the initial appeal, the person or organization with the decision or action being appealed must consider accepting and resolving the appeal;

c) The statute of limitations for appeals, procedures for appeals, and the deadline for resolving initial appeals shall be carried out in accordance with the law on appeals and complaints.

3. Procedure and process for second appeals and resolution of appeals regarding social insurance.

a) In cases where the appellant disagrees with the decision on resolving the initial appeal or the initial appeal is not resolved within the prescribed time limit, the appellant has the right to appeal to the Director of the Department of Labor, Invalids, and Social Affairs or file a lawsuit with the court;

b) In cases where the appellant disagrees with the decision on resolving the appeal made by the Director of the Department of Labor, Invalids, and Social Affairs or the appeal is not resolved within the prescribed time limit, the appellant shall file a lawsuit with the court;

c) The statute of limitations for appeals, procedures for appeals, and the deadline for resolving second appeals shall be carried out in accordance with the law on appeals and complaints.

Chapter VI

IMPLEMENTING PROVISIONS

Article 57.

1. This Decree takes effect 15 days after its publication in the Official Gazette.

The provisions of this Decree shall be implemented from January 1, 2007.

2. This Decree replaces Government Decree No. 12/CP dated January 26, 1995 on the promulgation of the Social Insurance Charter, and Government Decree No. 01/2003/NĐ-CP dated January 9, 2003 on amending and supplementing certain articles of the Social Insurance Charter promulgated together with Government Decree No. 12/CP dated January 26, 1995.

3. Abolish Government Decree No. 61/2001/NĐ-CP dated September 7, 2001 on the retirement age of underground coal miners working in mines; the compulsory social insurance provisions in Article 5 of Government Decree No. 121/2003/NĐ-CP dated October 21, 2003 on policies for cadres and civil servants at communes, wards, and towns.

4. Workers who are business managers and receive salaries or wages in accordance with the law on salaries and wages shall be subject to the provisions of this Decree.

Article 58.

1. Persons receiving retirement pension, disability allowance, work injury allowance, occupational disease allowance, monthly maintenance allowance, and those whose social insurance benefits have been suspended due to violation of laws before this Decree takes effect shall continue to be governed by previous regulations and their benefit levels shall be adjusted according to the provisions of the Government.

2. Persons receiving retirement pension, disability allowance, work injury allowance, and monthly occupational disease allowance before January 1, 2007, who die from January 1, 2007 onwards, shall be entitled to the survivor's allowance as stipulated in this Decree.

3. Female workers giving birth or workers adopting children under four months old before January 1, 2007, and workers suffering from work injuries or occupational diseases who completed treatment and were discharged from hospital before January 1, 2007, shall continue to enjoy benefits according to previous regulations.

4. Workers with at least fifteen years of social insurance contributions and a decision to stop working to wait until they meet the age requirement for retirement pension before January 1, 2003, shall be entitled to retirement pension when men reach sixty years of age and women fifty-five years of age.

5. Workers preserving time of social insurance contributions before January 1, 2007, shall be entitled to a one-time social insurance allowance when they do not meet the conditions for retirement pension, which shall be resolved according to the provisions of Article 30 of this Decree.

6. Village-level specialized cadres who ceased to hold positions before January 1, 2007, and have at least ten years of social insurance contributions, lacking up to five years, reaching retirement age, and continuing to pay monthly social insurance contributions at a rate equal to the total monthly contribution of the worker and the employer based on the monthly salary before ceasing to hold positions into the retirement and death benefit fund of the social insurance organization where they reside until they complete fifteen years of social insurance contributions and reach sixty years of age for men and fifty-five years of age for women, shall be entitled to retirement benefits.

7. Workers who stopped working according to Decree No. 41/2002/NĐ-CP dated April 11, 2002, of the Government regarding policies for surplus labor due to restructuring state-owned enterprises before January 1, 2007, having at least fifteen years of social insurance contributions, lacking up to five years, reaching retirement age, and continuing to pay monthly social insurance contributions at a rate equal to the total monthly contribution of the worker and the employer based on the monthly salary before stopping work into the retirement and death benefit fund of the social insurance organization where they reside until they complete the required period of social insurance contributions and reach retirement age, shall be entitled to retirement benefits.

8. Spouses (husbands) during the period of enjoying spouse (husband) benefits at Vietnamese agencies abroad, if they had previously participated in mandatory social insurance, shall continue to pay social insurance during their stay abroad at the monthly contribution rate specified in point a, Clause 3, Article 42 of this Decree to enjoy retirement and death benefits.

9. When determining the period of social insurance contributions for calculating retirement and monthly death benefits, one year must consist of twelve months. If there is a shortage of up to six months of social insurance contributions, workers may make a one-time payment for the remaining months at a monthly contribution rate equal to the total monthly contribution of the worker and the employer based on the monthly salary or wage before stopping work into the retirement and death benefit fund.

Article 59.

1. Workers who have contributed to social insurance for at least 15 years according to salary levels corresponding to particularly arduous, hazardous, and dangerous work as stipulated in the state's salary scale and wage grid, and then switch to other jobs or become officers, professional military personnel in the People's Army, officers in specialized technical services in the Public Security Force, or personnel in confidential work receiving salaries equivalent to those of the People's Army and Public Security Force, while contributing to social insurance with lower salaries, shall be entitled upon retirement to use the highest salary of the consecutive years working in particularly arduous, hazardous, and dangerous work or the rank-based salary, position salary, and seniority allowance (if applicable) before switching jobs, corresponding to the number of years specified in Article 31 of this Decree, as the basis for calculating the average salary for pension benefits.

2. Workers who contribute to social insurance under the state-regulated salary system and receive retirement benefits from January 1, 2007 onwards, the total monthly salary contributions to social insurance serving as the basis for calculating pension and social insurance allowances of the months prior to October 1, 2004, within the last five years before ceasing work, shall be adjusted according to the salary coefficient and position allowance, seniority allowance (if applicable) as prescribed in Resolution No. 730/2004/NQ-UBTVQH11 dated September 30, 2004 of the Standing Committee of the National Assembly, Decision No. 128/QD-TW dated December 14, 2004 of the Central Committee Secretariat of the Communist Party of Vietnam, Decree No. 204/2004/NĐ-CP dated December 14, 2004, and Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government.

Article 60.

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

2. The Ministry of Health shall be responsible for guiding the assessment of the degree of reduced labor capacity of workers.

Article 61. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the Central Government shall be responsible for implementing this Decree.