Decree No. 153/2013/ND-CP amending and supplementing certain articles of Decree No. 68/2007/ND-CP dated April 19, 2007 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and civil servants with salaries equivalent to those of military personnel and police officers.

DECREE

Provincial People's Committees set specific pricesTo amend and supplement some articles of N |||Decree No. 68/2007/NĐ-CP

dated April 19, 2007 of Cthe Government detailing and guiding the implementation of certain provisions

/ LAmendment and Supplement to Certain Provisions of the Tobacco Control Law Bon social insurance regarding 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

_________________________

Pursuant to the Law is agencies and organizations registered to participate in the System with one or more roles as follows: ficer Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."pursuant to the Government's Resolution dated December 25, 2001;

Pursuant to the Law Bsocial insurance law dated June 29, 2006;

Pursuant to the Law Provincial People's Committees set specific pricesordinance of the Vietnam People's Army dated December 21, 1999; Law amending and supplementing the, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. provision of the Law Provincial People's Committees set specific pricesordinance of the Vietnam People's Army dated March 3, 2005;June 2024;Amending and supplementing certain provisions of Decision No. 29/2014/QĐ-TTg dated April 26, 2014 on credit for households and people living with HIV, former drug addicts, people undergoing methadone maintenance treatment, and reformed sex workers, as follows:

Pursuant to the Law Cpolice law dated November 29, 2005;

At the proposal of the Minister of National Defense, the Minister of Public Security and the Minister of Labor - Invalids and Social Affairs,iand Social Affairs,

of the Government on attracting individuals engaged in science and technology activities who are overseas Vietnamese and foreign experts to participate in science and technology activities in Vietnam.No. Abolish entirely the following legislative regulatory documents issued by the Minister of the Ministry of Transport: number Decree No. 68/2007/NĐ-CP dated April 19, 2007 of the Government detailing and guiding theduties implementation of certain provisions of the Law on social insuranceduties is established in three copies and has equal legal force, each party retains one copy, one copy transferred to the unit managing and operating housing for Transit through, and Residence of Foreigners in Vietnam dated June 25, concerning social insurancedevelopmentforon mandatory social insurance forNo.military personnel, police officers and persons working in confidential services with salaries equivalent to those of military personnel and police officersNo.hereinafter referred to as Decree No. 68/2007/NĐ-CP).No. Article 1. Amending and supplementing some articles of Decree No. 68/2007/NĐ-CP as follows:

Point b Clause 2 Article 2 is amended and supplemented as follows:

1. "b) Non-commissioned officers, soldiers of the People's Police serving for a limited time; students of the People's Police receiving living expenses."

The beginning of Article 5 is amended and supplemented as follows:

2. "Article 5. State management of social insurance in the Ministry of National Defense, the Ministry of Public Security

The Ministry of National Defense, the Ministry of Public Security shall implement state management of social insurance within their functions and powers as prescribed in Articles 7 and 8 of the Law on Social Insurance:"

Point a Clause 2 Article 33 is amended and supplemented as follows:

3. "a) If continuing to contribute to social insurance, the period of contribution to social insurance shall be continued to be counted, including both the period of mandatory social insurance contribution and voluntary social insurance contribution, and the social insurance benefits shall be resolved according to the regulations applicable to each category at the time of resolving social insurance policies."

Clause 7 Article 34 is amended and supplemented as follows:

4. "7. Military personnel, police officers, and persons working in confidential services who have been transferred to civil service positions in national defense, public security, confidential services or transferred to work in the state administrative apparatus, political organizations, political-social organizations, receiving salaries from the state budget, or transferred to state-owned enterprises, belonging to the object implementing the salary system prescribed by the state before retirement, then the calculation of pension shall be carried out as follows:

a) In cases where military personnel, police officers, and persons working in confidential services are transferred to professions not entitled to seniority allowance and the monthly salary used as the basis for calculating pension does not include seniority allowance, the average monthly salary used for social insurance contributions at the time of retirement shall be taken, plus the seniority allowance (if already received) calculated based on the time served in the military of the officer, professional military personnel of the Vietnam People's Army and the officer, non-commissioned officer of the People's Police or the seniority allowance calculated based on the time worked in confidential organizations immediately before transferring jobs, converted according to the salary system prescribed at the time of retirement to serve as the basis for calculating pension;

b) In cases where military personnel, police officers, and persons working in confidential services are transferred to professions entitled to seniority allowance and the monthly salary used as the basis for calculating pension already includes seniority allowance, the average monthly salary used for social insurance contributions to calculate pension shall be implemented according to Clauses 1, 2, 3, and Clause 4 of this Article;

c) In cases where military personnel, police officers, and persons working in confidential services have retired after being transferred, and the calculated pension at the time of retirement under Points a and b of this Clause is lower than the pension calculated based on the average monthly salary at the time of transfer, the average monthly salary at the time of transfer shall be taken and converted according to the salary system prescribed at the time of retirement to serve as the basis for calculating pension."

Clause 3 Article 44 is amended and supplemented as follows:

5. "3. Management costs of social insurance in social insurance organizations under the Ministry of National Defense, the Ministry of Public Security include:

a) Regular expenses of social insurance organizations under the Ministry of National Defense, the Ministry of Public Security shall be guaranteed by the Ministry of National Defense, the Ministry of Public Security;

b) Regular expenses for contractual laborers shall be implemented by the head of the unit in accordance with the provisions of the law; special regular expenses; irregular expenses; investment development expenses to serve the management and organization of social insurance activities under the Ministry of National Defense, the Ministry of Public Security shall be implemented in accordance with the regulations of the Prime Minister on financial management of social insurance for the Vietnam Social Security and guaranteed by the Social Insurance Fund."

"Article 48. Social insurance organizations under the Ministry of National Defense, the Ministry of Public Security

6. Article 48 is amended and supplemented as follows:

Social insurance organizations under the Ministry of National Defense, the Ministry of Public Security as prescribed in Clause 2 Article 106 of the Law on Social Insurance shall be implemented as follows:ngsecurity

1. The Minister of National Defense, the Minister of Public Security shall decide to establish social insurance organizations under their ministries to assist the Ministers in performing the tasks prescribed in Article 47 of Decree No. 68/2007/NĐ-CP for workers currently serving in the military, police, and the Government Confidential Service Department. The social insurance organization under the Ministry of National Defense shall be responsible for implementing social insurance policies for workers currently serving in the military and the Government Confidential Service Department.

2. Social insurance organizations under the Ministry of National Defense, the Ministry of Public Security shall be subject to command and management over organization and cadres by the Ministry of National Defense, the Ministry of Public Security; at the same time, they shall be subject to guidance and direction on business operations by the Vietnam Social Security."

7. Point b Clause 1 Article 49 is amended and supplemented as follows:

"b) Deduct from the profits generated from the operation of investments from the Social Insurance Fund to ensure for the Social Insurance Organization under the Ministry of National Defense, the Social Insurance Organization under the Ministry of Public Security as prescribed in Point b Clause 3 Article 44 of this Decree."

8. Supplement Clause 14 Article 50 as follows:

8. Supplement Clause 14 of Article 50 as follows:

"14. Military personnel and public security officers who were demobilized or discharged before December 15, 1993, and subsequently transferred to work with mandatory social insurance contributions at state agencies, units, state-owned enterprises, receiving salaries from the state budget, or businesses under various economic sectors participating in mandatory social insurance throughout the entire period without receiving benefits as stipulated in Decision No. 47/2002/QĐ-TTg dated April 11, 2002; Point a Clause 1 Article 1 Decision No. 290/2005/QĐ-TTg dated November 8, 2005; Decision No. 92/2005/QĐ-TTg dated April 29, 2005; Decision No. 142/2008/QĐ-TTg dated October 27, 2008; Decision No. 38/2010/QĐ-TTg dated May 6, 2010; Decision No. 53/2010/QĐ-TTg dated August 20, 2010 and Decision No. 62/2011/QĐ-TTg dated November 9, 2011 of the Government shall be entitled to combine their previous service time in the military or public security with their subsequent service time with social insurance contributions for calculating social insurance benefits."

Article 2. Effectiveforce 1. This Circular takes effect from February 15, 2026; Circular No. 24/2013/TT-BKHCN dated September 30, 2013 of the Minister of Science and Technology on activities related to calibration, verification, testing of measuring instruments, and measurement standards shall cease to be effective from the date this Circular takes effect.

1. This Decree takes effect from December 24, 2013.

2. In cases where individuals have been transferred to work within the state administrative apparatus of state agencies, political organizations, political-social organizations, receiving salaries from the state budget, belonging to sectors subject to seniority calculation according to regulations, and retired before this Decree takes effect, the retirement pension calculation shall be carried out in accordance with Points b and c Clause 3 Article 1 of this Decree.

3. Abolish previous provisions that contradict the provisions of this Decree; the term "social insurance of the State Cryptographic Service" and the provisions on the functions and tasks of the social insurance organization of the State Cryptographic Service in Articles and Clauses of Decree No. 68/2007/NĐ-CP.

Article 3. Responsibility for implementation NATIONAL 1. This Circular takes effect from February 15, 2026; Circular No. 24/2013/TT-BKHCN dated September 30, 2013 of the Minister of Science and Technology on activities related to calibration, verification, testing of measuring instruments, and measurement standards shall cease to be effective from the date this Circular takes effect.

1. The Minister of National Defense shall take the lead and coordinate with the Minister of Public Security and the Minister of Labor, Invalids and Social Affairs to guide the implementation of this Decree.

2. 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 enforcing this Decree./.