Decree No. 159/2025/NĐ-CP detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding voluntary social insurance.

DECREE

Detailed regulations and guidance on implementation of certain provisions of the Law on Social Insurance regarding voluntary social insurance
The Government promulgates this Decree to provide detailed regulations and guidance on implementation of certain provisions of the Law on Social Insurance regarding voluntary social insurance.

^____________

Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Law on Local Administration Organization dated June 16, 2025;

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

||| Based on the proposal of the Minister of Home Affairs;

This Decree provides detailed regulations and guidance on implementation of certain provisions of the Law on Social Insurance regarding voluntary social insurance, including:

Article 1. Scope of Regulation

1. Clause 7, Article 23 concerning the regime for persons participating in voluntary social insurance who do not meet the conditions for receiving old-age pension and have not reached the age for receiving social old-age allowance.

2. Clause 1 and Clause 4, Article 36 concerning the contribution rate, contribution method, and contribution period for social insurance of persons participating in voluntary social insurance; changing the contribution method, monthly income basis for voluntary social insurance contributions; refunding paid voluntary social insurance contributions.

3. Clause 6, Article 102 concerning receiving social insurance in one lump sum.

4. Clause 2, Article 104 concerning adjusting the monthly income already contributed to social insurance.

5. Clause 2, Article 111 concerning retirement benefits and death benefits for persons with both mandatory and voluntary social insurance contribution periods.

6. Clause 15, Article 141 concerning transitional provisions.

1. Subjects participating in voluntary social insurance as prescribed in Article 3 of this Decree.

Article 2. Applicability

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

3. Agencies, organizations, and individuals related to voluntary social insurance.

Article 3. Subjects Participating in Voluntary Social Insurance

1. Subjects participating in voluntary social insurance shall comply with the provisions of Clause 4, Article 2 of the Law on Social Insurance.

2. Persons currently receiving social insurance allowances, monthly allowances as prescribed at Point a, Clause 4, Article 2 of the Law on Social Insurance are the subjects prescribed in Clause 4, Article 3 of Decree No. 158/2025/NĐ-CP dated June 25, 2025 of the Government detailing and guiding the implementation of certain provisions of the Law on Social Insurance regarding mandatory social insurance.

Article 4. Changing Contribution Methods and Monthly Income Basis for Voluntary Social Insurance Contributions

A person participating in voluntary social insurance who has chosen one of the contribution methods prescribed at Points a, b, c, d, and đ, Clause 2, Article 36 of the Law on Social Insurance and the monthly income basis for voluntary social insurance contributions as prescribed in Clause 2, Article 31 of the Law on Social Insurance and requests to change the contribution method and monthly income basis for voluntary social insurance contributions shall submit an application form to adjust information on participation in voluntary social insurance to the social insurance agency. The change in contribution method and monthly income basis for voluntary social insurance contributions shall be implemented after the person participating in voluntary social insurance has completed the contribution method and monthly income basis for voluntary social insurance contributions previously selected.

Article 5. Support for Contributions to Voluntary Social Insurance for Participants

1. Level of support and eligible recipients

Persons participating in voluntary social insurance are supported by the State with a percentage of their monthly voluntary social insurance contributions based on the poverty standard for rural areas as stipulated in Clause 2, Article 31 and Clause 1, Article 36 of the Law on Social Insurance, specifically:

a) 50% for participants from poor households, those living in islands or special administrative regions as defined by the Government and the Prime Minister;

b) 40% for participants from near-poor households;

c) 30% for participants from ethnic minority groups;

d) 20% for other participants.

If a participant qualifies for multiple levels of support, they will receive support at the highest level.

Encouragement is given to agencies, organizations, and individuals to support contributions to voluntary social insurance for participants.

Depending on economic and social conditions, budget balancing capacity, and combining social resource mobilization, provincial People's Committees under central cities shall submit proposals to their respective People's Councils to decide on additional support for contributions to voluntary social insurance for participants within their jurisdictions beyond the levels specified in this Decree.

Based on economic and social development conditions, state budget capacity at each period, the Government will consider adjusting the level of support for contributions to voluntary social insurance for participants to ensure appropriateness.

2. Duration of support depends on the actual participation period in voluntary social insurance but does not exceed 10 years (120 months).

3. Method of support

a) Participants in voluntary social insurance who qualify for support under this Article shall pay their own share of social insurance contributions to the social insurance agency or voluntary social insurance collection service organization authorized by the social insurance agency;

b) Every three, six, or twelve months, the social insurance agency will compile a list of supported beneficiaries, collected amounts, and government support funds according to a model issued by the Vietnam Social Security, and send it to the finance department for transferring funds into the social insurance fund;

c) The finance department, based on local budget management regulations and the compiled list of voluntary social insurance participants and government support funds provided by the social insurance agency, shall be responsible for transferring funds into the social insurance fund quarterly; by December 31 each year, all support funds must be transferred into the social insurance fund for that year.

4. The cost of supporting contributions to voluntary social insurance for participants is guaranteed by local budgets according to current state budget decentralization regulations; the central budget will support local budgets according to legal provisions on targeted support from the central budget for local budgets to implement social welfare policies issued by the central government.

4. The funding for supporting social insurance contributions for voluntary social insurance participants shall be guaranteed by local budgets according to the current budget decentralization; the central budget shall support local budgets in accordance with the provisions of the law on the principle of targeted support from the central budget to local budgets for implementing social welfare policies issued by the central government.

5. In case the voluntary social insurance participant has made contributions according to the payment method of every three months, six months, twelve months, or in one lump sum for several subsequent years as stipulated in points b, c, d, and đ Clause 2 Article 36 of the Social Insurance Law, during which time there is a change in the eligible beneficiaries under the provisions of Clause 1 of this Article or a change in the poverty standard for rural areas, the difference in the amount paid will not be adjusted.

6. Refund of State Support for Social Insurance Contributions

a) Refund the amount of State support for contributions for persons receiving one-time social insurance benefits as stipulated in points a, b, đ, and e Clause 1 Article 70 of the Social Insurance Law; points a, b, and đ Clause 1 Article 102 of the Social Insurance Law, and the subjects specified in Clause 1 and Clause 3 Article 8 of this Decree to the state budget;

b) The refund amount equals the amount of State support for social insurance contributions for voluntary social insurance participants.

Article 6. Contribution Level for One-Time Payment for Several Subsequent Years

1. Voluntary social insurance participants may choose the one-time payment method for several subsequent years but not exceeding five years (sixty months) at a time.

2. The contribution level for one-time payment for several subsequent years is calculated based on the total contribution level of the previous months, discounted according to the average monthly investment return rate of the social insurance fund of the preceding year adjacent to the year of contribution announced by the Vietnam Social Security and determined according to the following formula:

                                                                           

Where:

MD₁: Contribution level for one-time payment for n years ahead (VND);

TN_i: Income level serving as the basis for voluntary social insurance contributions chosen by the voluntary social insurance participant at the time of contribution (VND/month);

r: Average monthly investment return rate of the social insurance fund of the preceding year adjacent to the year of contribution announced by the Vietnam Social Security (%/month);

n: Number of years of prior contributions chosen by the voluntary social insurance participant, accepting one of the values from 2 to 5;

i: Natural parameter with a value from 1 to (n x 12).

Article 7. Contribution Level for One-Time Payment for the Remaining Period of Social Insurance Contributions Required to Meet Retirement Eligibility Conditions

1. A voluntary social insurance participant who has reached the retirement age as stipulated in Clause 2 Article 169 of the Labor Code but still lacks up to five years (sixty months) of social insurance contributions can make a one-time payment to reach fifteen years of contributions to qualify for a pension.

2. The contribution level for one-time payment for the remaining period of social insurance contributions is calculated based on the total contribution level of the remaining months, applying the compounded interest rate equal to the average monthly investment return rate of the social insurance fund of the preceding year adjacent to the year of contribution announced by the Vietnam Social Security and determined according to the following formula:

                                                               

Where:

MD₂: Contribution level for one-time payment for the remaining period of social insurance contributions (VND);

TN_i: Income level serving as the basis for voluntary social insurance contributions chosen by the voluntary social insurance participant at the time of contribution (VND/month);

r: Average monthly investment return rate of the social insurance fund of the preceding year adjacent to the year of contribution announced by the Vietnam Social Security (%/month);

t: Number of remaining months of social insurance contributions, accepting one of the values from 1 to 60;

i: Natural parameter with a value from 1 to t.

Article 8. Refund of Part of the Amount Already Paid

1. A voluntary social insurance participant who has made contributions according to the payment method of every three months, six months, twelve months, or in one lump sum for several subsequent years as stipulated in points b, c, d, and đ Clause 2 Article 36 of the Social Insurance Law, during which time they fall into one of the following cases will be entitled to a partial refund of the previously paid amount:

a) Belonging to the group required to participate in mandatory social insurance;

b) Receiving one-time social insurance benefits as stipulated in Article 102 of the Social Insurance Law;

c) Death or declared dead by a court;

d) Meeting the conditions and requesting to receive a pension as stipulated in Article 98 or Clause 9 Article 141 of the Social Insurance Law.

2. The refund amount for voluntary social insurance participants in the cases stipulated in points a, b, and d Clause 1 of this Article or the refund amount for the relatives of voluntary social insurance participants in the case stipulated in point c Clause 1 of this Article is determined by the total amount already paid corresponding to the remaining period of the payment method that the voluntary social insurance participant has paid and does not include the State's contribution support as stipulated in Article 5 of this Decree (if applicable).

3. In the case where a voluntary social insurance participant has made contributions according to the one-time payment method for several subsequent years as stipulated in Article 6 of this Decree, the refund amount is determined according to the following formula:

                                                                 

Where:

HT: Refund amount (VND);

TN_i: Income level serving as the basis for voluntary social insurance contributions chosen by the voluntary social insurance participant at the time of contribution (VND/month);

M: State support contribution for voluntary social insurance (if any) (VND);

r: Average monthly investment return rate of the social insurance fund of the preceding year adjacent to the year of contribution announced by the Vietnam Social Security (%/month);

n: Number of years of prior contributions chosen by the voluntary social insurance participant, accepting one of the values from 2 to 5;

m: Remaining number of months of the payment method that the voluntary social insurance participant has paid;

i: Natural parameter with a value from (n x 12 – m +1) to (n x 12).

Article 9. One-time social insurance benefit

1. The amount of one-time social insurance benefit for one of the cases specified in Points a, b, and đ Clause 1 Article 102 of the Social Insurance Law shall be determined as follows:

MH = TC - M

Where:

MH: Amount of one-time social insurance benefit (VND);

TC: Benefit level determined according to the provisions of Clause 2 Article 102 of the Social Insurance Law (VND);

M: State support amount for voluntary social insurance contributions (VND).

2. The state support amount for voluntary social insurance contributions is calculated as the total amount of state support for each month that the voluntary social insurance participant has made voluntary social insurance contributions. The support level for each month is calculated using the following formula:

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…_i = 0,22 x CN­_i x k

Where:

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…_i­: State support amount for voluntary social insurance contributions at month i (VND);

CN_i: Rural poverty standard at month i (VND);

k: State support ratio at month i (%);

× (n − n Is the month when the state supports voluntary social insurance contributions.

Article 10. Adjustment of monthly income already paid for social insurance

1. The adjusted monthly income already paid for social insurance of each year is equal to the monthly income already paid for social insurance of each year multiplied by the adjustment factor for monthly income already paid for social insurance of the corresponding year.

2. The adjustment factor for monthly income already paid for social insurance is calculated based on the average consumer price index of the year provided by the General Statistics Office under the Ministry of Finance, and is determined by the following formula:

Where:

t: Any year during the adjustment period;

The adjustment factor for monthly income already paid for social insurance of year t is rounded to two decimal places and the lowest level is 1.

3. In case the voluntary social insurance participant pays once for the remaining time of social insurance contributions according to Article 7 of this Decree, the adjusted monthly income already paid for social insurance of the remaining contribution time is equal to the monthly income already paid for social insurance of the remaining contribution time multiplied by the adjustment factor of 1.

4. Based on the average consumer price index of the year calculated based on the average base year 2008 provided by the General Statistics Office under the Ministry of Finance, the Vietnam Social Security determines the adjustment factor for monthly income already paid for social insurance according to the provisions of Clause 2 of this Article and implements the adjustment of monthly income already paid for social insurance for voluntary social insurance participants according to the provisions of Clause 1 of this Article.

Article 11. Retirement benefits for persons who have both mandatory and voluntary social insurance periods

1. For persons who have both mandatory and voluntary social insurance periods, the period for enjoying retirement benefits is the total period of mandatory and voluntary social insurance contributions.

2. Conditions for receiving pension

a) In case the voluntary social insurance participant has contributed to mandatory social insurance for at least 15 years, the age condition for receiving pension is implemented according to the provisions of Article 64 of the Social Insurance Law, except for the cases specified in Points b and c of this Clause.

b) In case the voluntary social insurance participant has contributed to mandatory social insurance for at least 20 years and suffers from a work capacity reduction of 61% or more, the age condition for receiving pension is implemented according to the provisions of Article 65 of the Social Insurance Law.

c) In case the voluntary social insurance participant joined before January 1, 2021 and has contributed to voluntary social insurance for at least 20 years, they can receive pension at the age of 60 for men and 55 for women.

3. The monthly pension amount is calculated by multiplying the monthly pension entitlement ratio with the average monthly salary and income used as the basis for social insurance contributions according to the provisions of Clause 4 of this Article.

In case the person who has both mandatory and voluntary social insurance periods participated in social insurance according to the categories specified in Points a, b, c, d, đ, g, and i Clause 1 Article 2 of the Social Insurance Law before July 1, 2025 and has contributed to mandatory social insurance for at least 20 years under these categories, if the monthly pension amount is lower than the reference level, it will be calculated based on the reference level.

4. The average monthly salary and income used as the basis for social insurance contributions are calculated using the following formula:

Where:

The average monthly salary used as the basis for mandatory social insurance contributions is implemented according to the provisions of Articles 72 and 73 of the Social Insurance Law;

The total income levels used as the basis for voluntary social insurance contributions are the total income levels used as the basis for voluntary social insurance contributions that have been adjusted according to the provisions of Article 10 of this Decree.

5. The one-time allowance upon retirement is implemented according to the provisions of Article 100 of the Social Insurance Law.

6. One-time social insurance benefit is implemented according to the provisions of Article 102 of the Social Insurance Law and Article 9 of this Decree. The amount of one-time social insurance benefit is calculated based on the average monthly salary and income used as the basis for social insurance contributions as stipulated in Clause 4 of this Article.

Article 12. Pension benefits for individuals who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods

Clause 1. For individuals who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods, the period for calculating pension benefits shall be the total time contributed to both mandatory and voluntary social insurance.

Clause 2. In cases where individuals participating in voluntary social insurance die under any of the following circumstances, the organization or individual responsible for funeral arrangements shall receive a one-time funeral allowance as prescribed in Clause 2, Article 85 of the Social Insurance Law:

Point a. Having at least 12 months of mandatory social insurance contributions;

Point b. Having less than 12 months of mandatory social insurance contributions but having a total of at least 60 months of contributions to both mandatory and voluntary social insurance;

Point c. Individuals who are currently receiving or temporarily suspended from receiving monthly work injury compensation or occupational disease allowances and have ceased working;

Point d. Individuals who are currently receiving or temporarily suspended from receiving monthly pensions.

Clause 3. In cases where individuals participating in voluntary social insurance die under any of the following circumstances, eligible dependents as prescribed in Clauses 2 and 3, Article 86 of the Social Insurance Law shall receive monthly survivor's benefits as prescribed in Article 87 of the Social Insurance Law:

Point a. Having at least 15 years of mandatory social insurance contributions;

Point b. Currently receiving or temporarily suspended from receiving monthly work injury compensation or occupational disease allowances with a reduction in work capacity of 61% or more;

Point c. Currently receiving or temporarily suspended from receiving monthly pensions and previously had at least 15 years of mandatory social insurance contributions.

Clause 4. Dependents of individuals participating in voluntary social insurance shall be entitled to a one-time survivor's benefit in the following cases:

Point a. The individual participating in voluntary social insurance dies and does not fall under any of the circumstances prescribed in Clause 3 of this Article;

Point b. The individual participating in voluntary social insurance dies and falls under any of the circumstances prescribed in Clause 3 of this Article but has no dependents entitled to monthly survivor's benefits as prescribed in Clauses 2 and 3, Article 86 of the Social Insurance Law;

Point c. Dependents entitled to monthly survivor's benefits as prescribed in Clauses 2 and 3, Article 86 of the Social Insurance Law choose to receive a one-time survivor's benefit.

Clause 5. One-time survivor's benefit:

Point a. For individuals who are currently participating in social insurance or preserving their social insurance contribution periods and die, the one-time survivor's benefit shall be calculated according to the provisions of Clause 2, Article 110 of the Social Insurance Law based on the average salary and income used as the basis for social insurance contributions as prescribed in Clause 4, Article 11 of this Decree;

Point b. For individuals who are currently receiving or temporarily suspended from receiving monthly pensions and die, the one-time survivor's benefit shall be calculated according to the provisions of Clause 4, Article 110 of the Social Insurance Law;

Point c. For individuals who are currently receiving or temporarily suspended from receiving monthly work injury compensation or occupational disease allowances and are currently participating in or preserving their social insurance contribution periods when they die, the one-time survivor's benefit shall be granted according to the case of individuals who are currently participating in or preserving their social insurance contribution periods and die;

Point d. For individuals who are currently receiving or temporarily suspended from receiving monthly work injury compensation or occupational disease allowances and have already received a lump-sum social insurance benefit, no longer preserving their social insurance contribution periods and die, the one-time survivor's benefit shall be equal to three months of the monthly work injury compensation or occupational disease allowance being received.

Article 13. Retirement benefits for individuals participating in voluntary social insurance before January 1, 2021

1. Individuals who began participating in voluntary social insurance before January 1, 2021 and have contributed to voluntary social insurance for at least twenty years, if they so wish, shall be entitled to a pension upon reaching sixty years of age for males and fifty-five years of age for females.

2. The monthly pension amount for individuals participating in voluntary social insurance and receiving a pension as stipulated in Clause 1 of this Article shall be implemented according to the provisions of Article 99 of the Social Insurance Law.

3. The time of entitlement to a pension for individuals participating in voluntary social insurance and receiving a pension as stipulated in Clause 1 of this Article shall be implemented according to the provisions of Article 101 of the Social Insurance Law.

4. The Minister of Interior shall provide detailed regulations on Clause 3 of this Article.

Article 14. Provisions for individuals participating in voluntary social insurance who do not meet the conditions for a pension and have not reached the age for social retirement allowance

1. The subjects to which this provision applies are individuals participating in voluntary social insurance as stipulated in Article 3 of this Decree who have reached the retirement age as stipulated in Clause 2 of Article 169 of the Labor Code but do not meet the conditions regarding the duration of social insurance contributions to receive a pension as stipulated in Article 98 of the Social Insurance Law and have not met the conditions to receive a social retirement allowance as stipulated in Article 21 of the Social Insurance Law.

2. The condition for entitlement is that the subject stipulated in Clause 1 of this Article does not receive a lump-sum social insurance benefit, does not retain the period of social insurance contributions, and requests to receive a monthly allowance.

3. The duration of entitlement to a monthly allowance for individuals participating in social insurance as stipulated in Clause 1 and meeting the conditions stipulated in Clause 2 of this Article shall be determined based on the contribution period, the average income level serving as the basis for voluntary social insurance contributions or the average salary and income level serving as the basis for social insurance contributions, and calculated according to the following formula:

Where:

T_tt: Duration of entitlement to a monthly allowance (months);

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…_bq: Average income level serving as the basis for voluntary social insurance contributions calculated according to the provisions of Article 104 of the Social Insurance Law for individuals participating in voluntary social insurance or the average salary and income level serving as the basis for social insurance contributions calculated according to the provisions of Clause 4 of Article 11 of this Decree for individuals with both mandatory and voluntary social insurance contribution periods (VND/month);

N: Number of years of social insurance contributions (at least twelve months). In cases where the social insurance contribution period includes partial months from one to six months, it is counted as half a year, and from seven to twelve months, it is counted as one year;

Economic life of the power plant as specified in the Appendix attached to this Circular (years)._htxh: Monthly social retirement allowance at the time of processing the monthly allowance (VND/month);

In cases where the calculation according to the above formula results in a partial month, it shall be rounded up to one month.

4. The duration of entitlement to a monthly allowance is determined within the period from the month when the individual participating in voluntary social insurance submits a written request upon reaching the retirement age until the age when they are eligible to receive a social retirement allowance according to the law at the time of processing the allowance. If the duration of entitlement to a monthly allowance calculated according to the formula stipulated in Clause 3 of this Article exceeds the period until the age when the individual is eligible to receive a social retirement allowance, the individual participating in voluntary social insurance shall be entitled to a higher monthly allowance according to the provisions of Clause 8 of this Article.

5. In cases where the duration of entitlement to a monthly allowance calculated according to the formula stipulated in Clause 3 of this Article is insufficient for the individual participating in voluntary social insurance to receive a monthly allowance until the age when they are eligible to receive a social retirement allowance and the individual participating in voluntary social insurance wishes to make a single payment for the remaining period to receive a monthly allowance until the age when they are eligible to receive a social retirement allowance, the amount of the single payment for the remaining period to receive a monthly allowance until the age when they are eligible to receive a social retirement allowance shall be calculated according to the following formula:

Where:

ST_mlct: Amount of the single payment for the remaining period (VND);

T_dt: Period from the month when the individual participating in voluntary social insurance submits a written request until the age when they are eligible to receive a social retirement allowance (months);

T_tt: Duration of entitlement to a monthly allowance calculated according to the formula stipulated in Clause 3 of this Article (months);

Economic life of the power plant as specified in the Appendix attached to this Circular (years)._htxh: Monthly social retirement allowance calculated at the time of processing the monthly allowance (VND/month). In cases where the individual participating in voluntary social insurance does not make a single payment for the remaining period immediately at the time of processing the monthly allowance, the monthly social retirement allowance shall be calculated at the time the individual participating in voluntary social insurance makes the single payment for the remaining period.

6. In cases where during the period of entitlement to a monthly allowance, there is a change in policy or conditions of the individual participating in voluntary social insurance affecting the age for entitlement to a monthly social retirement allowance, the individual shall continue to receive a monthly allowance according to the period already resolved. In cases where the period of entitlement to a monthly allowance has ended and the individual participating in voluntary social insurance has not yet reached the age for entitlement to a social retirement allowance but wishes to make a single payment for the remaining period to receive a monthly allowance until the age when they are eligible to receive a social retirement allowance, the provisions of Clause 5 of this Article shall apply.

7. The monthly allowance at the time of processing shall be calculated based on the monthly social retirement allowance stipulated in Clause 1 of Article 22 of the Social Insurance Law.

8. In cases where the duration of entitlement to a monthly allowance calculated according to the formula stipulated in Clause 3 of this Article exceeds the period until the age when the individual is eligible to receive a social retirement allowance, the individual participating in voluntary social insurance shall be entitled to a higher monthly allowance than the social retirement allowance at the time of processing, the higher monthly allowance being determined according to the following formula:

Where:

Economic life of the power plant as specified in the Appendix attached to this Circular (years)._tt: Higher monthly allowance than the social retirement allowance at the time of processing (VND/month);

Economic life of the power plant as specified in the Appendix attached to this Circular (years)._htxh: The monthly social pension benefit level is calculated at the time of processing the monthly allowance regime (VND/month);

T_tt: Duration of entitlement to a monthly allowance calculated according to the formula stipulated in Clause 3 of this Article (months);

T_dt: The period from the month the voluntary social insurance participant submits a request for social pension benefits to the month they reach the age to receive social pension benefits (months).

9. The monthly allowance level shall be adjusted when the Government adjusts the pension according to Article 67 of the Social Insurance Law.

10. The application for monthly allowance submitted by a voluntary social insurance participant shall be carried out in accordance with the form issued by the Vietnam Social Security.

Article 15. Provisions for dependents of persons receiving monthly allowances who die before the end of the allowance period

1. A voluntary social insurance participant who is receiving monthly allowances under Article 14 of this Decree dies before the end of the allowance period, then the dependents shall receive a one-time allowance for the months not yet received. The amount of the one-time allowance is calculated by multiplying the number of months not yet received by the monthly allowance level being received before death.

2. A voluntary social insurance participant who is receiving monthly allowances and falls under any of the following cases and dies, the organization or individual responsible for funeral arrangements shall receive a one-time funeral allowance as prescribed in Clause 2, Article 109 of the Social Insurance Law:

Point a. Having at least 12 months of mandatory social insurance contributions;

b) Having a social insurance contribution period of 60 months or more.

3. The application for a one-time allowance and funeral allowance as prescribed in Clauses 1 and 2 of this Article includes:

a) A copy of the death certificate or extract from the death registration or a copy of the death notice or a copy of the court decision declaring death;

b) The dependent's declaration form in accordance with the model issued by the Vietnam Social Security.

4. Processing the one-time allowance and funeral allowance as prescribed in Clauses 1 and 2 of this Article shall be conducted as follows:

a) Within ninety days from the date of the monthly allowance recipient's death, the dependents must submit the application as prescribed in Clause 3 of this Article to the social insurance agency;

b) Within ten working days from the date of receipt of the complete application, the social insurance agency shall be responsible for processing; if it does not process, it must provide a written response stating the reasons.

Article 16. Transitional Provisions

1. Persons who have participated in voluntary social insurance prior to July 1, 2025, shall implement the provisions of this Decree.

2. Persons who were receiving monthly pensions prior to July 1, 2025, shall continue to follow previous regulations and their benefit levels shall be adjusted.

3. Voluntary social insurance participants who had previously contributed to mandatory social insurance including regional allowances shall, in addition to the pension, one-time social insurance, and survivor benefits, also receive a one-time regional allowance according to the mandatory social insurance laws.

4. Voluntary social insurance participants who meet the conditions and enjoy voluntary social insurance benefits prior to July 1, 2025, shall continue to follow the provisions of the 2014 Social Insurance Law.

5. In cases where voluntary social insurance participants have made contributions according to payment methods of three months, six months, twelve months, or a lump sum for several years, including periods starting from July 1, 2025, the support for contributions as prescribed in Article 5 of this Decree shall be implemented from the date the participant makes voluntary social insurance contributions according to the new payment method, after completing the voluntary social insurance contribution period according to the previously registered payment method.

Article 17. Effective Date

1. This Decree takes effect from July 1, 2025.

2. Decision No. 134/2015/NĐ-CP dated December 29, 2015, detailing certain provisions of the Social Insurance Law on voluntary social insurance, shall cease to be effective from the date this Decree takes effect.

Article 18. Responsibility for Implementation

1. The Minister of Home Affairs shall be responsible for guiding the implementation of this Decree.

2. The Minister of Finance and the People's Committees of provinces and centrally-administered cities shall be responsible for ensuring the budget to implement the support policy for voluntary social insurance participants as prescribed in this Decree.

3. Annually, the General Statistics Office of the Ministry of Finance shall be responsible for promptly providing the Vietnam Social Security with the average consumer price index for the year based on the 2008 base to determine the adjustment factor for the monthly income already paid for social insurance as prescribed in Clause 2, Article 10 of this Decree.

4. Annually, the Vietnam Social Security shall be responsible for announcing the average monthly investment return rate of the social insurance fund of the previous year as the basis for determining the contribution level, refund amount for voluntary social insurance participants as prescribed in Articles 6, 7, and 8 of this Decree, and the adjustment factor for the monthly income already paid for social insurance to implement the adjustment of the monthly income already paid for social insurance for voluntary social insurance participants as prescribed in Article 10 of this Decree. Implementing the posting of the average monthly investment return rate of the social insurance fund of the previous year and the adjustment factor for the monthly income already paid for social insurance on the Vietnam Social Security's official website.

5. Social insurance agencies shall be responsible for cross-referencing voluntary social insurance participants as prescribed in Article 5 of this Decree with the list of poor and near-poor households provided by local authorities to identify beneficiaries who belong to poor and near-poor households; cross-referencing with the National Population Database to identify beneficiaries who reside in island communes, special economic zones, ethnic minorities, and implementing the provisions of this Decree.

6. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial and centrally-administered city people's committees shall be responsible for enforcing this Decree.