Circular No. 19/2008/TT-BLDTBXH amending and supplementing Circular No. 03/2007/TT-LLDTBXH dated January 30, 2007 on guiding the implementation of certain provisions of Decree No. 152/2006/NĐ-CP dated December 22, 2006 of the Government guiding some Articles of the Social Insurance Law and mandatory social insurance.

CIRCULAR

Amending and supplementing Circular No. 03/2007/TT-BLDTBXH dated January 30, 2007 guiding the implementation of certain Articles of Government Decree No. 12/2006/NĐ-CP dated December 22, 2006 guiding certain provisions of the Social Insurance Law on mandatory social insurance

Pursuant to Government Decree No. 152/2006/NĐ-CP dated December 22, 2006 guiding certain provisions of the Social Insurance Law on mandatory social insurance (hereinafter referred to as Decree No. 152/2006/NĐ-CP), the Ministry of Labor, Invalids and Social Affairs guides the amendment and supplementation of certain clauses of Circular No. 03/2007/TT-BLDTBXH dated January 30, 2007 guiding the implementation of certain provisions of Decree No. 152/2006/NĐ-CP (hereinafter referred to as Circular No. 03/2007/TT-BLDTBXH) as follows:

1. Amend Clause 2, Section I, Benefit Scheme for Illness, Part B as follows:

“2. The level of benefit for illness for workers suffering from diseases requiring long-term treatment shall be calculated as follows:

Where:

a) Percentage of benefit for illness:

+ 75% for a maximum period of 180 days within one year;

+ 65% if the worker continues treatment beyond the 180-day limit within one year and has contributed to social insurance for at least 30 years;

+ 55% if the worker continues treatment beyond the 180-day limit within one year and has contributed to social insurance for at least 15 years but less than 30 years;

+ 45% if the worker continues treatment beyond the 180-day limit within one year and has contributed to social insurance for less than 15 years.

b) The number of months of absence due to illness benefit is calculated according to the Gregorian calendar month.

In case of partial days, the calculation of the level of benefit for illness for these days shall be as follows:

Where:

- The percentage of benefit for illness as stipulated in point a of this clause.

- The number of days of absence due to illness benefit includes holidays, Tet holidays, and weekly rest days.

c) Workers suffering from diseases requiring long-term treatment, who continue treatment beyond 180 days and whose level of benefit for illness in a month is lower than the minimum wage, shall be calculated based on the minimum wage.

2. Supplement Clauses 4, 5, and 6 to Section I, Benefit Scheme for Illness, Part B as follows:

“4. In the same period, if a worker has two or more children under seven years old suffering from illness, the period of benefit when children are ill shall be calculated based on the actual time the worker takes off to care for the sick children; the maximum period of absence due to illness for each child in a year shall be implemented according to Clause 1, Article 10 of Decree No. 152/2006/NĐ-CP.

Example 1: Ms. A, a worker at the Textile and Garment Factory, has two children under seven years old suffering from illness with the following periods: the first child was ill from October 14 to October 20, 2008, and the second child was ill from October 17 to October 21, 2008. Ms. A had to take leave to care for her sick children. Ms. A's weekly rest day is Friday. The period of benefit when children are ill for Ms. A from October 14 to October 21, 2008, is 7 days (excluding one weekly rest day which is Friday). In this case, the payment file must include medical examination certificates for both children.

"5. If a worker seeks medical treatment abroad, the file for claiming illness benefit shall include the social insurance card; a confirmation letter from domestic healthcare facilities regarding the illness and treatment process; a medical examination and treatment certificate issued by foreign healthcare facilities; and a confirmation letter from the employer regarding the leave period (including travel days) for seeking medical treatment abroad.

"6. Workers who have enjoyed illness benefit for at least 30 days in a year as stipulated in Article 9 of Decree No. 152/2006/NĐ-CP, during the 30-day period starting from the date they return to work and their health is still weak, shall be entitled to recuperation and recovery of health as stipulated in Article 12 of Decree No. 152/2006/NĐ-CP.”

3. Supplement Clauses 7, 8, 9, and 10 to Section II, Benefit Scheme for Maternity Leave, Part B as follows:

“7. If a worker adopts a child under four months old and meets the conditions stipulated in Clause 1, Article 14 of Decree No. 152/2006/NĐ-CP but does not take leave, they shall only be entitled to a one-time allowance upon adoption as stipulated in Article 34 of the Social Insurance Law.

"8. The one-time allowance upon childbirth or adoption as stipulated in Article 34 of the Social Insurance Law shall be calculated based on the minimum wage at the month of childbirth or the month of adoption.

"9. The monthly wage for social insurance contributions to serve as the basis for calculating maternity benefits as stipulated in Article 16 of Decree No. 152/2006/NĐ-CP for workers subject to state-prescribed salary systems shall be calculated based on the minimum wage at the month of benefit receipt.

"10. Within a 30-day period, starting from the date a female worker returns to work after the end of the period of benefit for miscarriage, abortion, or fetal death as stipulated in Article 30 of the Social Insurance Law, or within a 60-day period starting from the date a female worker returns to work after the end of the period of benefit for childbirth as stipulated in Article 31 of the Social Insurance Law, if her health is still weak, she shall be entitled to recuperation and recovery of health as stipulated in Article 17 of Decree No. 152/2006/NĐ-CP.”

4. Supplement Clauses 5, 6, 7, 8, and 9 to Section III, Benefit Scheme for Work-Related Accidents and Occupational Diseases, Part B as follows:

“5. The level of compensation for work-related accidents and occupational diseases for workers who are re-assessed for the degree of reduced working capacity after recurrence of injury or disease as stipulated in point b, Clause 1, Article 20 of Decree No. 152/2006/NĐ-CP shall be guided as follows:

a) For workers who have received one-time compensation for work-related accidents and occupational diseases according to laws on social insurance before January 1, 2007:

a1) In cases where the re-assessment results in a reduced working capacity below 31%, they shall be entitled to one-time compensation as follows:

a2) In cases where, upon re-examination, the degree of work capacity impairment is 31% or more, the worker shall be entitled to monthly compensation for occupational accidents and occupational diseases according to the provisions set forth in point b of this clause.

Example 2: Mr. B suffered an occupational accident in October 2006 with a degree of work capacity impairment of 21%, receiving a lump-sum compensation of 5,400,000 VND. In October 2008, due to recurrence of injury, Mr. B was re-examined, resulting in a new degree of work capacity impairment of 45%. Mr. B falls under Group 2, thus he is entitled to a monthly compensation equivalent to 0.6 months of the general minimum wage. Assuming the general minimum wage at the time of the re-examination conclusion by the Medical Examination Board is 540,000 VND/month, Mr. B's monthly compensation would be: 0.6 x 540,000 = 324,000 VND/month.

b) For workers who have been receiving monthly compensation for occupational accidents and occupational diseases according to social insurance laws prior to January 1, 2007, after re-examination, they will be entitled to monthly compensation based on the results of the re-examination as follows:

c) For workers who have received a one-time compensation for occupational accidents and occupational diseases according to Article 21 of Decree No. 152/2006/NĐ-CP:

c1) After re-examination, if the degree of work capacity impairment increases compared to before but remains below 31%, they shall receive a one-time compensation. The amount of one-time compensation shall be calculated as the difference between the compensation calculated based on the new degree of work capacity impairment and the compensation calculated based on the previous degree of work capacity impairment.

Example 3: Mr. C suffered an occupational accident in February 2007 with a degree of work capacity impairment of 20%. In February 2009, due to recurrence of injury, Mr. C was re-examined, resulting in a new degree of work capacity impairment of 30%. Assuming the general minimum wage at the time of the re-examination conclusion by the Medical Examination Board is 540,000 VND/month, Mr. C will receive a one-time compensation as follows:

{5 x L_{Maximum Downhill Gradient} + (30 – 5) x 0.5 x L_{Maximum Downhill Gradient}} - {5 x L_{Maximum Downhill Gradient} + (20 – 5) x 0.5 x L_{Maximum Downhill Gradient}} =

= (5 x L_{Maximum Downhill Gradient} + 12.5 x L_{Maximum Downhill Gradient}) – (5 x L_{Maximum Downhill Gradient} + 7.5 x L_{Maximum Downhill Gradient}) = 5 x L_{Maximum Downhill Gradient} =

= 5 x 540,000 = 2,700,000 VND

c2) After re-examination, if the degree of work capacity impairment is 31% or more, they shall receive monthly compensation according to the guidelines in Clause 3, Section III, Part B of Circular No. 03/2007/TT-BLĐTBXH, wherein the compensation calculated based on the degree of work capacity impairment is calculated based on the new degree of work capacity impairment; the compensation calculated based on years of social insurance contributions is calculated based on the number of years of social insurance contributions and the monthly salary or wages used to calculate the one-time compensation previously enjoyed.

Example 4: Mr. C mentioned in Example 3 suffered an occupational accident in February 2007 with a degree of work capacity impairment of 20%. Mr. C had 10 years of social insurance contributions and his monthly salary or wages immediately preceding his cessation of work for treatment was 1,200,000 VND. Due to recurrence of injury, in February 2009, Mr. C was re-examined, resulting in a new degree of work capacity impairment of 32%. Assuming the general minimum wage at the time of the re-examination conclusion by the Medical Examination Board is 540,000 VND/month, Mr. C will receive monthly compensation calculated as follows:

Where:

- Monthly compensation calculated based on the new degree of work capacity impairment is:

0.3 x L_{Maximum Downhill Gradient} + (32 – 31) x 0.02 x L_{Maximum Downhill Gradient} = 0.3 x L_{Maximum Downhill Gradient} + 0.02 x L_{Maximum Downhill Gradient} = 0.32 x L_{Maximum Downhill Gradient} = 0.32 x 540,000 = 172,800 VND/month

- Monthly compensation calculated based on years of social insurance contributions is:

0.005 x L + (10 - 1) x 0.003 x L = 0.005 x L + 0.027 x L = 0.032 x L = 0.032 x 1,200,000 = 38,400 VND/month

- Mr. C's monthly compensation is:

172,800 VND/month + 38,400 VND/month = 211,200 VND/month

d) For workers who have been receiving monthly compensation for occupational accidents and occupational diseases according to Article 22 of Decree No. 152/2006/NĐ-CP, when re-examined and the degree of work capacity impairment changes, the new monthly compensation shall be calculated according to the provisions in Clause 3, Section III, Part B of Circular No. 03/2007/TT-BLĐTBXH, wherein the compensation calculated based on the degree of work capacity impairment is calculated based on the new degree of work capacity impairment; the compensation calculated based on years of social insurance contributions is the current level of enjoyment.

Example 5: Mr. D suffered an occupational accident in March 2007 with a degree of work capacity impairment of 40%, receiving monthly compensation for occupational accidents, including a compensation calculated based on years of social insurance contributions currently enjoyed of 53,200 VND/month. Due to recurrence of injury, in March 2009, Mr. D was re-examined, resulting in a new degree of work capacity impairment of 45%. Assuming the general minimum wage at the time of the re-examination conclusion by the Medical Examination Board is 540,000 VND/month, Mr. D will receive monthly compensation calculated as follows:

Where:

- Monthly compensation calculated based on the new degree of work capacity impairment is:

0.3 x 540,000 + (45 – 31) x 0.02 x 540,000 = 313,200 VND/month

- Monthly compensation calculated based on years of social insurance contributions is the current level of enjoyment of 53,200 VND/month.

- Mr. D's new monthly compensation is:

313,200 VND/month + 53,200 VND/month = 366,400 VND/month

đ) The amount of compensation for occupational accidents and occupational diseases for workers whose degree of work capacity impairment is re-examined according to this clause shall be calculated based on the general minimum wage at the time of the re-examination conclusion by the Medical Examination Board.

"6. For workers who have received one-time or monthly work injury allowance or occupational disease benefits and from January 1, 2007 onwards suffer new work injuries or occupational diseases, the work injury or occupational disease allowance shall be determined based on the degree of loss of working capacity resulting from the new work injury or occupational disease after a comprehensive medical assessment, in accordance with Section III Part B Circular No. 03/2007/TT-BLDTBXH, including:

a) The amount of allowance calculated based on the new degree of loss of working capacity shall be calculated based on the general minimum wage at the month of discharge from the last work injury or occupational disease treatment, or at the month of the comprehensive medical assessment conclusion by the Medical Assessment Board if there was no hospitalization.

b) The amount of allowance calculated based on years of social insurance contributions after a comprehensive medical assessment shall be calculated based on the number of years of social insurance contributions and the salary or wage of the month immediately preceding the cessation of work for work injury or occupational disease treatment, as determined by the comprehensive medical assessment.

Example 6: Mr. G suffered a work injury in February 2007 with a degree of loss of working capacity of 40%. In October 2008, Mr. G suffered another work injury and was hospitalized for treatment. After stable recovery, Mr. G was discharged in November 2008 and underwent a comprehensive medical assessment by the Medical Assessment Board in December 2008, which concluded that his degree of loss of working capacity was 45%. As of September 2008, Mr. G had 13 years of social insurance contributions, and his social insurance salary in September 2008 was 1,680,000 VND. Mr. G's monthly allowance is calculated as follows:

- The amount of allowance calculated based on the degree of loss of working capacity after comprehensive medical assessment:

0.3 x 540,000 + (45 – 31) x 0.02 x 540,000 = 313,200 VND/month

- The amount of allowance calculated based on years of social insurance contributions:

0.005 x 1,680,000 + (13 - 1) x 0.003 x 1,680,000 = 68,880 VND/month

- Mr. G's new monthly allowance is:

313,200 VND/month + 68,880 VND/month = 382,080 VND/month

"7. The time when the work injury or occupational disease allowance is granted after a comprehensive medical assessment of the degree of loss of working capacity is counted from the month when the worker finishes treatment and is discharged from the last work injury or occupational disease treatment, or from the month of the comprehensive medical assessment conclusion by the Medical Assessment Board if there was no hospitalization.

"8. Workers suffering work injuries or occupational diseases that impair bodily functions shall be provided with funds to purchase assistive living devices and orthopedic equipment according to the prescription at orthopedic and rehabilitation facilities under the Ministry of Labor, Invalids, and Social Affairs or provincial hospitals and above (referred to as orthopedic and rehabilitation facilities).

a) The allowance system for purchasing assistive living devices and orthopedic equipment and the term of provision.

a1) For those who have lost a leg or arm, or are paralyzed:

- Those who have lost a leg will be provided with funds to purchase a prosthetic leg, with a term of three years (two years if residing in mountainous or highland areas); each year they will also receive an additional 170,000 VND to purchase accessories.

- Those who have lost both feet or half a foot and cannot wear a prosthetic leg, or have short legs or deformed feet will be provided with funds to purchase corrective shoes or sandals; the term is two years.

- Those who have lost an arm will be provided with funds to purchase a prosthetic arm, with a term of five years; each year they will also receive an additional 60,000 VND to purchase accessories.

- Those who are completely paralyzed, or paralyzed on one side of the body, or paralyzed in both legs or have lost both legs and cannot move independently will be provided with funds once to purchase a wheelchair or walker; each year they will also receive an additional 300,000 VND for maintenance of the device.

The amount of funds provided for purchasing assistive living devices and orthopedic equipment shall be implemented according to the Table of Assistive Living Devices and Orthopedic Equipment Prices attached as an appendix to this Circular.

a2) For those who have eye damage, broken teeth, or deafness:

- Those who have eye damage will be provided with funds once to install artificial eyes based on actual receipts from the orthopedic and rehabilitation facility where they were treated.

- Those who have broken teeth will be provided with funds to make false teeth at a price of 1,000,000 VND per tooth; the term is five years.

- Those who are deaf in both ears will be provided with 500,000 VND to purchase hearing aids; the term is three years.

b) The reimbursement system for train and bus fares:

Workers specified in point a above will be reimbursed once for train or bus fares to travel from their place of residence to the nearest orthopedic and rehabilitation facility, according to the state-prescribed rates for such means of transportation.

"9. Within a period of 60 days from the date of the Medical Assessment Board's conclusion, if the health condition is still weak, the worker shall be entitled to rest and recuperate in accordance with Article 24 of Decree No. 152/2006/NĐ-CP."

5. Amend Clause 6 of Section IV of the Pensions System Part B as follows:

“6. The average monthly salary or wage for social insurance contributions for workers who have both periods of social insurance contributions under the state-prescribed salary system and periods of social insurance contributions under the employer-determined salary system, as stipulated in points c of Clauses 1, 2, and 3 of Article 31 of Decree No. 152/2006/NĐ-CP, shall be calculated as follows:

Where:

a) The total monthly salary for social insurance contributions under the state-prescribed salary system shall be calculated as the product of the total number of months of social insurance contributions under the state-prescribed salary system and the average monthly salary for social insurance contributions.

The average monthly salary for social insurance contributions shall be calculated in accordance with Clause 4 of this section.

b) In case the employee has two or more periods falling within the category subject to the state-prescribed salary system, the total monthly salary for social insurance contributions under the state-prescribed salary system shall be calculated as provided in point a of this clause. The total number of months of social insurance contributions under the state-prescribed salary system is the sum of the months of social insurance contributions under the state-prescribed salary system of all periods.

Example 7: Mr. Q retired and received pension benefits at age 60 with 22 years and 9 months of social insurance contributions. The timeline of his social insurance contributions is as follows:

- From January 1986 to December 1996 (11 years), he made social insurance contributions under the state-prescribed salary system.

- From January 1997 to September 2000 (3 years and 9 months), he made social insurance contributions under the salary system determined by the employer.

- From October 2000 to September 2008 (8 years), he made social insurance contributions under the state-prescribed salary system.

Mr. Q began receiving his pension from October 2008.

The total monthly salary for social insurance contributions under the state-prescribed salary system of Mr. Q is calculated as follows according to point b above:

- The total number of months of social insurance contributions under the state-prescribed salary system is: 11 years + 8 years = 19 years (228 months).

- The average monthly salary for social insurance contributions under the state-prescribed salary system of Mr. Q is calculated according to point a, Clause 4, Section IV, Part B of Circular No. 03/2007/TT-BLDTBXH as follows:

- Therefore, the total monthly salary for social insurance contributions under the state-prescribed salary system of Mr. Q is: 228 months x M._bqtl

Example 8: Mr. T retired and received pension benefits at age 60 with 30 years of social insurance contributions. The timeline of his social insurance contributions is as follows:

- From January 1979 to December 1998 (20 years), he made social insurance contributions under the state-prescribed salary system.

- From January 1999 to December 2004 (6 years), he made social insurance contributions under the salary system determined by the employer.

- From January 2005 to December 2008 (4 years), he made social insurance contributions under the state-prescribed salary system.

Mr. T began receiving his pension from January 2009.

The total monthly salary for social insurance contributions under the state-prescribed salary system of Mr. T is calculated as follows according to point b above:

- The total number of months of social insurance contributions under the state-prescribed salary system is: 20 years + 4 years = 24 years (288 months).

- The average monthly salary for social insurance contributions under the state-prescribed salary system of Mr. T is calculated according to point a, Clause 4, Section IV, Part B of Circular No. 03/2007/TT-BLDTBXH as follows:

- Therefore, the total monthly salary for social insurance contributions under the state-prescribed salary system of Mr. T is: 288 months x M._bqtl ”

6. Add Clauses 8, 9, 10, and Clause 11 to Section IV on retirement benefits in Part B as follows:

"8. An employee who meets the conditions for receiving one-time social insurance benefits as stipulated in Clause 1, Article 30 of Decree No. 152/2006/NĐ-CP shall receive a benefit amount equal to 0.75 times the average monthly salary or wage for social insurance contributions if they have contributed to social insurance for at least three months but less than six months; and equal to 1.5 times the average monthly salary or wage for social insurance contributions if they have contributed to social insurance for more than six months but less than one year.

"9. The time of receiving the pension for employees meeting the conditions as prescribed when retiring is counted from the month immediately following the month in which the competent agency, unit, or employee submits complete and valid documents to the social insurance organization.

"10. If an employee has interrupted their pension or monthly social insurance allowance without authorizing another person to collect it, to continue receiving the pension or monthly social insurance allowance, the employee must submit a request letter detailing the reasons for the interruption and provide confirmation from the local authority where they reside that they were not imprisoned, did not leave the country illegally, and were not declared missing during the period they did not receive the pension or monthly social insurance allowance.

The pension or monthly social insurance allowance for those meeting the above conditions will be paid back for the months they did not receive, excluding interest.

"11. The time of resuming the pension or monthly social insurance allowance for those entitled to continue receiving such benefits as stipulated in Clause 2, Article 33 of Decree No. 152/2006/NĐ-CP is counted from the month immediately following the month in which the person completes serving their prison sentence, returns from being declared missing (according to the date in the decision), or returns from abroad legally (according to the date of entry)."

7. Add Clause 6 and Clause 7 to Section V on death benefits in Part B as follows:

"6. For individuals receiving monthly allowances pursuant to Decision No. 91/2000/QĐ-TTg dated August 4, 2000, rubber plantation workers currently receiving monthly allowances, and individuals currently receiving monthly allowances for loss of working capacity, upon their death, the funeral expenses for the person handling the funeral will be 10 times the minimum wage.

"7. For individuals currently receiving monthly allowances for loss of working capacity who die without any relatives eligible to receive monthly allowances, the relatives will receive a one-time allowance equal to three months of the monthly allowance they were receiving before death."

8. Add Clauses 10, 11, and Clause 12 to Part D as follows:

"10. Civil servants subject to the adjustment of Decree No. 09/1998/NĐ-CP dated January 23, 1998 of the Government who have contributed to social insurance for at least 15 years, have been decided to take leave of absence until reaching the age to receive monthly allowances, shall be entitled to receive monthly allowances when they reach 55 years old for males and 50 years old for females. The amount of monthly allowance shall be calculated according to the provisions of Decree No. 09/1998/NĐ-CP, based on the average living expenses of the last five years before taking leave of absence, then adjusted according to the regulations on monthly allowances of each period.

During the time waiting to receive monthly allowances if they die, the person responsible for funeral arrangements shall be entitled to receive funeral allowance equivalent to ten months of the minimum wage.

"11. Workers employed in the state sector who took leave of absence from November 1, 1987 to before January 1, 1995 due to enterprises, agencies, organizations being unable to arrange work, who have not yet received severance pay or one-time social insurance allowance, and whose names were still listed in the labor force roster of their units as of December 31, 1994 and who have a decision on leave of absence (excluding those disciplined with compulsory termination of employment or who left their jobs without permission, were imprisoned before January 1, 1995, went abroad or stayed abroad illegally), if they have not yet been issued a social insurance card, shall be issued a social insurance card by the social insurance organization.

The application dossier for issuing a social insurance card for each individual includes:

a) Application form for social insurance books.

b) Original and supplementary curriculum vitae (if any) of the worker, decision on recruitment, labor contract, other related documents such as decision on salary increase, decision on transfer or job change, decision on discharge from military service, change of profession, decision on cessation of salary payment.

c) Roster of the unit listing the worker's name as of December 31, 1994, or other documents confirming that the worker was listed in the unit's roster as of December 31, 1994;

d) Decision on leave of absence. In case there is no decision on leave of absence, a written confirmation by the head of the unit at the time of submitting the application dossier for issuing a social insurance card must be provided, ensuring that the worker's name was included in the unit's roster at the time of the leave of absence decision and that they had not yet received one-time allowances.

In case the unit has been dissolved, the confirmation shall be made by the superior management agency.

"12. Individuals who have worked as experts abroad and returned to the country within the specified period, meeting the conditions to increase their salary grade as a basis for calculating retirement pension according to Circular No. 02/LĐTBXH-TT dated February 11, 1998 of the Ministry of Labor, Invalids and Social Affairs, the process of increasing salary for calculating retirement pension shall be implemented as follows:

a) In cases where there is still a salary grade coefficient in the current rank or position when increasing salary, it shall be increased to the next higher salary grade coefficient within the same rank or position.

b) In cases where there is no longer a salary grade coefficient in the current rank or position when increasing salary, they shall be entitled to receive additional seniority allowance beyond the ceiling. The period for calculating additional seniority allowance beyond the ceiling is the period for increasing salary according to Circular No. 02/LĐTBXH-TT, whereby the first three years entitle them to an additional seniority allowance of 5% of the salary level of the highest grade in the rank or position; from the fourth year onwards, for each full year (12 months), an additional seniority allowance of 1% is granted, and any remaining period of six months or more is counted as a full year to grant an additional 1%.

c) In cases where the salary coefficient already includes the additional seniority allowance beyond the ceiling, they shall be entitled to receive additional seniority allowance beyond the ceiling. The period for calculating additional seniority allowance beyond the ceiling is the period for increasing salary according to Circular No. 02/LĐTBXH-TT, whereby for each year, an additional seniority allowance of 1% is granted, and any remaining period of six months or more is counted as a full year to grant an additional 1%.

Example 9: Mr. H, formerly a Senior Lecturer at University C, retired in June 2008, receiving a salary grade 8/8, rank of Senior Lecturer, salary coefficient 6.78 before retirement. The period for increasing salary according to Circular No. 02/LĐTBXH-TT of Mr. H is 4 years and 7 months. Therefore, Mr. H is entitled to an additional seniority allowance of 5% for the first three years and 2% for the remaining 1 year and 7 months. Mr. H's adjusted salary coefficient is 6.78 plus 7% additional seniority allowance beyond the ceiling.

Mr. H uses the salary coefficient of 6.78 plus 7% additional seniority allowance beyond the ceiling to calculate the average monthly salary paid for social insurance in the last three years, and uses the salary coefficient of 6.78 plus 5% additional seniority allowance beyond the ceiling to calculate the average monthly salary paid for social insurance in the remaining two years as the basis for calculating retirement pension and one-time allowance upon retirement.

Example 10: Ms. K, formerly a Doctor at Hospital T, retired in January 2008, receiving a salary grade 9/9, rank of Doctor, salary coefficient 4.98 plus 5% additional seniority allowance beyond the ceiling before retirement. The period for increasing salary according to Circular No. 02/LĐTBXH-TT of Ms. K is 3 years and 2 months. Therefore, Ms. K is entitled to an additional seniority allowance of 3% for the 3 years and 2 months. Ms. K's adjusted salary coefficient is 4.98 plus 8% additional seniority allowance beyond the ceiling.

Ms. K uses the salary coefficient of 4.98 plus 8% additional seniority allowance beyond the ceiling to calculate the average monthly salary paid for social insurance in the last three years, and uses the salary coefficient of 4.98 plus 5% additional seniority allowance beyond the ceiling to calculate the average monthly salary paid for social insurance in the remaining two years as the basis for calculating retirement pension and one-time allowance upon retirement."

9. Implementation Provisions

a) This Circular takes effect 15 days from the date of publication in the Official Gazette.

b) The provisions of this Circular regarding occupational accident and disease benefits; retirement benefits; death benefits and benefits for civil servants subject to the adjustment of Decree No. 09/1998/NĐ-CP who have taken leave of absence shall apply from January 1, 2007.

c) During implementation, any difficulties should be reported to the Ministry of Labor, Invalids and Social Affairs for timely guidance within its authority and scope.