Circular No. 24/2007/TT-BLDTBXH guides the calculation of time for enjoying social insurance benefits according to Decision No. 107/2007/QĐ-TTg dated July 13, 2007 of the Government Prime Minister.

CIRCULAR

Guidelines for calculating the time to enjoy social insurance benefits according to Decision No. 107/2007/QD-TTg dated July 13, 2007 of the Government Prime Minister

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Based on Decision No. 107/2007/QD-TTg dated July 13, 2007 of the Government Prime Minister regarding the calculation of time to enjoy social insurance benefits for cadres, civil servants, public officials, workers, military personnel, and police officers under the state administrative apparatus, political organizations, socio-political organizations, state-owned enterprises, and armed forces units who have legally exited the country but did not return within the stipulated period;

 Based on current social insurance laws, the Ministry of Labor, Invalids, and Social Affairs guides implementation as follows:

I. APPLICABLE OBJECTS

Cadres, civil servants, public officials, workers, military personnel, and police officers (hereinafter referred to collectively as employees) under the state administrative apparatus, political organizations, socio-political organizations, state-owned enterprises, and armed forces units who were dispatched by their units (hereinafter referred to collectively as units) to work, study, or perform tasks abroad legally, returned to the country before January 1, 2007 but not within the stipulated period, and fall into one of the following cases:

1. Being accepted back to work by the dispatching unit after returning from abroad;

2. After returning to the country, being accepted to work by another unit;

3. After returning to the country, not being accepted back to work by the original unit and currently still on leave without pay.

II. TIME COUNTED FOR ENJOYING RETIREMENT AND DEATH BENEFITS

The time counted for enjoying retirement and death benefits of the subjects mentioned in Section I of this Circular includes time working domestically and time working, studying, or performing tasks abroad, specifically as follows:

1. Time working domestically includes:

1.1. Time working prior to going abroad for work, study, or performance tasks before January 1, 1995, if not yet receiving severance allowance or one-time social insurance allowance or not yet receiving demobilization allowance.

Calculation of pre-January 1, 1995 work time for social insurance benefits shall be carried out in accordance with the guidelines set forth in Circular No. 13/NV dated September 4, 1972 of the Ministry of Interior (now the Ministry of Labor, Invalids, and Social Affairs) and current regulations on calculating pre-January 1, 1995 work time for social insurance benefits for cadres, civil servants, public officials, workers, military personnel, and police officers.

1.2. Time working from January 1, 1995 onwards, if social insurance contributions have been made in accordance with the law on social insurance but not yet received one-time social insurance allowance or demobilization allowance;

2. Time working, studying, or performing tasks abroad within the permitted period includes:

2.1. Actual time working, studying, or performing tasks within the period specified in the decision of the unit dispatching abroad, including time extended due to permission granted by the dispatching unit.

2.2. In cases where an individual has multiple trips abroad for work, study, or performance tasks, the time spent abroad within the permitted period during each trip can be combined to calculate the total time worked for retirement and death benefits.

2.3. Employees working domestically who are dispatched abroad for skill enhancement and subsequently transferred to labor cooperation under government agreements, the time spent enhancing skills abroad can be counted towards retirement and death benefits.

3. In cases where individuals violate foreign laws and are expelled or forced to return due to disciplinary actions or imprisonment before January 1, 1995, the domestic work time specified in Point 1.1 Clause 1 Section I and the time working, studying, or performing tasks abroad within the permitted period before January 1, 1995 will not be counted towards retirement and death benefits.

Example 1: Mr. A worked at University M from September 1974 to December 1991. Mr. A was dispatched by the university to study in Czechoslovakia (former) with a term from January 1992 to December 1994. He returned to the country in October 1997. Upon his return, he was transferred back to University M by relevant authorities but could not find employment and has been on leave without pay since then.

The time counted for enjoying retirement and death benefits of Mr. A is as follows:

- Domestic work time before going abroad for studies from September 1974 to December 1991 is 17 years and 4 months;

- Study time abroad within the permitted period from January 1992 to December 1994 is 3 years;

Therefore, the time counted for enjoying retirement and death benefits of Mr. A is:

17 years and 4 months + 3 years = 20 years and 4 months.

Example 2: Mr. B, a Major, joined the military from March 1965 to October 1986. In November 1986, he was dispatched abroad for labor cooperation with a term of 5 years. Before leaving, he had not received demobilization benefits. After completing his mission, he stayed abroad until January 1994 when he returned to the country. Upon his return, he was transferred back to the Ministry of Defense by relevant authorities but could not find employment and has been on leave without pay since then.

The time counted for enjoying retirement and death benefits of Mr. B is as follows:

- Work time before going abroad from March 1965 to October 1986 is 21 years and 8 months;

- Work time abroad under agreement within the permitted period is 5 years;

Therefore, the time counted for enjoying retirement and death benefits of Mr. B is:

21 years and 8 months + 5 years = 26 years and 8 months.

Example 3: Mr. C, a senior specialist at Department X, worked from March 1970 to October 1987. In November 1987, he was dispatched abroad for labor cooperation with a term of 3 years. After the term ended, he stayed abroad working at a mechanical repair service shop until February 1993 when he returned to the country. Upon his return, he was transferred back to Department X by relevant authorities but could not find employment. In November 1994, he was re-employed by Department X and began making social insurance contributions as required. He retired in October 2007.

The time counted for enjoying retirement and death benefits of Mr. C is as follows:

- The period of work before going abroad is from March 1970 to October 1987, totaling 17 years 8 months;

- The period of working abroad within the permitted time limit is 3 years;

- The period of being re-employed from November 1994 to October 2007 with social insurance contributions is 13 years;

Therefore, the period for calculating retirement benefits and survivor benefits for Mr. C is:

17 years 8 months + 3 years + 13 years = 33 years 8 months.

Example 4: Mr. D is a specialist at agency G, with a work period from October 1969 to August 1990. In September 1990, he was sent abroad as a research student with a term specified in the Decision of 2 years. After completing his course in 2 years, Mr. D returned to Vietnam in October 1996 but the former agency could not arrange employment for him. In January 1999, Mr. D applied to work at non-state-owned enterprise X, receiving wages under a labor contract and contributing to social insurance until December 2006 when he retired.

The period for calculating retirement benefits and survivor benefits for Mr. D is as follows:

- The period of work before going abroad as a research student is from October 1969 to August 1990, totaling 20 years 11 months;

- The period of working abroad as a research student within the permitted time limit is 2 years;

- The period of working at the enterprise and contributing to social insurance from January 1999 to December 2006 is 8 years;

Therefore, the period for calculating retirement benefits and survivor benefits for Mr. D is: 20 years 11 months + 2 years + 8 years = 30 years 11 months.

III. THE AVERAGE MONTHLY WAGE OR PAY FOR CALCULATING RETIREMENT BENEFITS, ONCE-OFF ALLOWANCE UPON RETIREMENT, ONCE-OFF SOCIAL INSURANCE, AND SURVIVOR ALLOWANCE.

The average monthly wage or pay for calculating retirement benefits, once-off allowance upon retirement, once-off social insurance, and survivor allowance for the subjects specified in this Circular shall be calculated according to the current laws on social insurance. Among them, the months of social insurance contributions based on state-prescribed salary scales prior to October 1, 2004, shall be adjusted according to the salary coefficient and position allowances, seniority allowances (if applicable) as stipulated in Resolution No. 730/2004/NQ-UBTVQHK11 dated September 30, 2004 of the Standing Committee of the National Assembly, Decision No. 128/QĐ-TW dated December 14, 2004 of the Central Committee of the Communist Party, Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government.

Example 5: In the case of Mr. A, whose work history is described in Example 1, the wage progression in the last 60 months before going abroad for study is as follows:

- From January 1987 to December 1988 (24 months), he received a salary of lecturer level 6 at 314 dong, which was adjusted to a salary coefficient of 4.75 according to Decree No. 25/CP and then to a salary coefficient of 6.1 according to Decree No. 204/2004/NĐ-CP.

- From January 1989 to December 1991 (36 months), he received a salary of lecturer level 7 at 332 dong, which was adjusted to a salary coefficient of 5.03 according to Decree No. 25/CP and then to a salary coefficient of 6.44 according to Decree No. 204/2004/NĐ-CP.

The average monthly wage serving as the basis for calculating retirement benefits for Mr. A is calculated as follows:

Example 6: In the case of Mr. B, whose work history is described in Example 2, the wage progression in the last 60 months before going abroad for labor cooperation is as follows:

- From November 1981 to November 1983 (25 months), he received a salary of Lieutenant Colonel level 86 dong, which was adjusted to 350 dong according to Decree No. 235/HĐBT, to a salary coefficient of 3.8 according to Decree No. 25/CP, and then to a salary coefficient of 5.0 according to Decree No. 204/2004/NĐ-CP; with a seniority allowance of 18%.

- From December 1983 to October 1986 (35 months), he received a salary of Major level 100 dong, which was adjusted to 390 dong according to Decree No. 235/HĐBT, to a salary coefficient of 4.15 according to Decree No. 25/CP, and then to a salary coefficient of 5.4 according to Decree No. 204/2004/NĐ-CP; with a seniority allowance of 21%.

The average monthly wage serving as the basis for calculating retirement benefits for Mr. B is calculated as follows:

Example 7: In the case of Mr. C, whose work history is described in Example 3, the wage progression in the last 60 months before retiring while contributing to social insurance is as follows:

- From October 2002 to September 2004 (24 months), he received a salary of Specialist level 4 with a coefficient of 4.19, which was adjusted to a salary coefficient of 5.42 according to Decree No. 204/2004/NĐ-CP.

- From October 2004 to September 2005 (12 months), he received a salary of Specialist level 4 with a coefficient of 5.42.

- From October 2005 to September 2007 (24 months), he received a salary of Specialist level 5 with a coefficient of 5.76.

The average monthly wage serving as the basis for calculating retirement benefits for Mr. C is calculated as follows:

IV. DOCUMENTS AND RESPONSIBILITIES OF THE UNIT AND THE WORKER.

1. Documents:

1.1. Documents of workers who have worked abroad for a limited period under government agreements and those who have worked as team leaders, interpreters, and regional staff paid by foreign entities include:

a) Original curriculum vitae, supplementary curriculum vitae (if any), original documents related to the period of work and wages before going abroad; decision on re-employment for cases where the worker returned to Vietnam and continued working before January 1, 1995. If there is no re-employment decision, it can be replaced by the original curriculum vitae filled out by the worker when re-employed or the curriculum vitae filled out by the worker and confirmed by the re-employing unit.

b) Original Decision on dispatching for work abroad for a limited period or a copy of the Decision if the worker was dispatched for work abroad under a joint Decision for multiple people.

If the original Decision on dispatching for work abroad for a limited period is no longer available, it can be replaced by a copy of the Decision confirmed by the dispatching unit.

c) The original "Notification of Transfer" or "Decision on Transfer" issued by the International Cooperation Department for Labor (now the Overseas Labor Management Department);

In case the original "Notification of Transfer" or "Decision on Transfer" is no longer available, there must be a Certificate regarding the time spent working abroad to settle social insurance benefits issued by the Overseas Labor Management Department based on the worker's application (according to Model Nos. 1 and 2 attached to this Circular).

d) A Certificate from the relevant Ministry or sector confirming that the worker has not yet received one-time allowance, demobilization allowance, or discharge allowance after returning to the country.

đ) An application requesting the calculation of the working period entitled to retirement or survivor benefits for workers who have retired.

1.2. The dossier of workers going to work overseas under direct cooperation between ministries, localities of our State and foreign economic organizations includes:

a) The dossier prescribed in items a, d, and đ point 1.1 clause 1 section of this;

b) The original Decision on dispatching to work abroad for a limited period or a copy of the Decision in cases where workers are dispatched to work abroad for a limited period by a joint Decision for multiple individuals.

In case the original Decision on dispatching to work abroad for a limited period is no longer available, it can be replaced by a certified copy of the Decision issued by the competent ministry for workers dispatched abroad through ministry cooperation or by the People's Committee Department of Labor - Invalids and Social Affairs for workers dispatched by localities.

1.3. The dossier of workers going to study or intern abroad includes:

a) The dossier prescribed in items a, d, and đ point 1.1 clause 1 section of this;

b) The original Decision on dispatching to study or intern abroad for a limited period or a copy of the Decision in cases where workers are dispatched to study or intern abroad for a limited period by a joint Decision for multiple individuals.

In case the original Decision on dispatching to study or intern abroad for a limited period is no longer available, it can be replaced by a certified copy of the Decision issued by the dispatching unit.

1.4. The dossier of experts dispatched under Government Agreements includes:

a) The dossier prescribed in items a, d, and đ point 1.1 clause 1 section of this;

b) The original Decision on dispatching to work as an expert abroad or a copy of the Decision in cases where workers are dispatched to work as experts abroad by a joint Decision for multiple individuals;

In case the original Decision on dispatching to work as an expert abroad is no longer available, it can be replaced by a certified copy of the Decision issued by the dispatching unit.

c) A certificate from the expert management agency confirming the completion of obligations to contribute to the state budget and social insurance according to the regulations of the State during the period of working abroad. in accordance with the provisions of the State for experts during their working period abroad.

2. Responsibilities of workers and units:

2.1. For workers who have retired:

a) Workers submit the dossier prescribed in Clause 1 Section IV of this Circular to the last managing unit where they worked. If the unit has been dissolved, workers submit the dossier to the superior managing authority.

b) The last managing unit of the worker is responsible for receiving the dossier and transferring the worker's dossier along with a letter requesting settlement of social insurance benefits to the Social Insurance of the province or centrally administered city where the unit pays social insurance contributions.

2.2. For workers currently paying social insurance contributions:

a) Workers are responsible for supplementing the dossier prescribed in Clause 1 Section IV of this Circular when requested by the managing unit.

b) The employer is responsible for transferring the worker's dossier along with a letter requesting settlement to the Social Insurance of the province or centrally administered city where the unit pays social insurance contributions.

2.3. For workers who have died after returning to the country but whose dependents have not yet received survivor benefits:

a) Dependents of the worker submit the dossier according to Clause 1 Section IV of this Circular along with the Social Insurance Book of the worker (if already issued), Death Certificate or Notice of Death, and a declaration form of the dependent according to the model prescribed by the Social Insurance, together with an application for settlement of survivor benefits to the last managing unit of the worker (according to Model No. 3 attached to this Circular).

b) The last managing unit of the worker is responsible for receiving, guiding dependents to complete the dossier, and transferring it to the Social Insurance of the province or centrally administered city where the unit pays social insurance contributions along with a letter requesting settlement of social insurance benefits.

V. IMPLEMENTATION

1. Ministries, Sectors, People's Committees of provinces and centrally administered cities:

Direct and guide agencies and units to implement the calculation of the working period for entitlement to retirement or survivor benefits for workers belonging to the staff of state agencies, political organizations, socio-political organizations, state-owned enterprises, and armed forces units who have legally left the country but did not return within the stipulated time, in accordance with the provisions of this Circular.

2. Vietnam Social Security:

2.1. Direct and guide provincial and centrally administered city Social Insurances, Social Insurance of the Ministry of National Defense, Social Insurance of the Ministry of Public Security, and Social Insurance of the Government Communication Service in the following matters:

a) Receiving dossiers;

b) Reviewing dossiers to settle social insurance for workers who have met the conditions for retirement or survivor benefits; issuing Social Insurance Books for workers who have not yet received their Social Insurance Books; recording additional working periods entitled to social insurance according to this Circular for workers who have already received their Social Insurance Books;

c) Calculating and disbursing social insurance benefits according to this Circular.

2.2. Ensure funding for the payment of retirement and survivor benefits for beneficiaries covered by the Social Insurance Fund.

3. The Ministry of Finance ensures funding for the payment of retirement and survivor benefits for beneficiaries covered by the State budget.

VI. IMPLEMENTATION PROVISIONS

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

2. The period of work, study, and labor for workers specified in Clauses 1 and 2 Section I of this Circular shall be considered as the basis for resolving social insurance benefits (including sickness allowance, occupational accident benefit, and occupational disease benefit) in accordance with current social insurance laws if the worker continues to work and pay social insurance contributions.

3. Workers dispatched abroad for work, study, or temporary labor before January 1, 1995, who return on schedule or earlier due to force majeure reasons (political upheaval, war), but whose former units cannot arrange employment, and who have not yet been resolved for social insurance benefits, shall have their file processing procedures for calculating the working period for retirement and survivor benefits implemented according to the provisions of Section IV of this Circular.

4. The retirement and one-time social insurance benefit for workers specified in this Circular shall be implemented in accordance with current social insurance laws; the time of entitlement to retirement and one-time social insurance benefit for workers specified in this Circular shall be calculated from the month immediately following the date when the Social Insurance Department of the province or centrally-administered city receives complete and valid files of the workers as stipulated in Section IV of this Circular.

5. Survivor benefits for workers who died after returning to the country but whose dependents have not yet received survivor allowances shall be implemented in accordance with current social insurance laws; the time of entitlement to survivor allowances for the dependents of workers shall be calculated from the month immediately following the date when the Social Insurance Department of the province or centrally-administered city receives complete and valid files in accordance with Point 2.3 Clause 2 of Section IV of this Circular.

6. Military personnel and public security officers who went abroad for limited-term cooperative labor and have returned to the country but do not continue working and receiving salaries under the military salary scale shall, when calculating pension and social insurance allowances, not apply the provisions of Clause 8 of Section IV Part A of the Joint Circular No. 148/2007/BQP-BCA-BLDTBXH dated September 14, 2007, issued by the Ministry of National Defense, the Ministry of Public Security, and the Ministry of Labor, Invalids, and Social Affairs, guiding the implementation of certain Articles of Decree No. 68/2007/NĐ-CP dated April 19, 2007, of the Government.

During the implementation process, if there are any difficulties, please report them to the Ministry of Labor, Invalids, and Social Affairs for consideration and resolution./.