Circular No. 32/2017/TT-BLDTBXH stipulates the adjustment of salaries and monthly income already paid for social insurance for employees and voluntary social insurance participants from 2018 onwards. This document aims to ensure accuracy and fairness in calculating social insurance-related allowances.
Scope of application
[Employees subject to salary systems prescribed by the State, employees paying social insurance according to the salary system determined by the employer; voluntary social insurance participants]
Key points
- Employees subject to salary systems prescribed by the State, who began participating in social insurance from January 1, 2016 onwards, shall have their salaries adjusted according to Table 1.
- Employees paying social insurance according to the salary system determined by the employer, receiving pension or a lump-sum allowance upon retirement during the period from January 1, 2018 to December 31, 2018, shall have their salaries adjusted according to Table 1.
- Voluntary social insurance participants receiving pension, a lump-sum allowance upon retirement, or death benefits during the period from January 1, 2018 to December 31, 2018, shall have their income adjusted according to Table 2.
- The monthly salary already paid for social insurance and the monthly income already paid for voluntary social insurance shall be adjusted based on the total salary/income of each year multiplied by the corresponding adjustment rate specified in the tables.
- The average monthly salary and income already paid for social insurance serving as the basis for calculating pension, a lump-sum allowance upon retirement, one-time social insurance, and a one-time survivor's allowance shall be calculated according to Article 10 of Decree No. 115/2015/NĐ-CP and Article 2 of this Circular.
🌐 Social impact of this document
- Employees and voluntary social insurance participants benefit from the adjustment of salaries/income already paid for social insurance, ensuring accuracy in calculating allowances.
- Vietnam Social Security has additional tools to manage and adjust data on employee salaries/income.
- Employers need to be aware of this regulation to properly implement the rights of employees.
❓ Frequently asked questions
I am an employee participating in mandatory social insurance since 2016, can my already-paid salary be adjusted?
Yes, you fall under the adjustment category according to Table 1 in this Circular.
I participate in voluntary social insurance and want to know how my monthly income will be adjusted?
You need to refer to Table 2 to determine the corresponding adjustment rate for the year of social insurance payment.
I am an employer, what responsibilities do I have in implementing this Circular?
Employers must ensure that information about employee salaries is accurate for calculating allowances according to the regulations.
When does this Circular take effect?
This Circular takes effect from February 15, 2018 and applies to the period starting from January 1, 2018.
I participate in both mandatory and voluntary social insurance, how should I adjust?
The monthly salary already paid for mandatory social insurance shall be adjusted according to Table 1, and the monthly income already paid for voluntary social insurance shall be adjusted according to Table 2.
Full text
|
MINISTRY OF LABOR - INVALIDS AND SOCIAL AFFAIRS SOCIAL |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 32/2017/TT-BLDTBXH |
Hanoi, on 29 the 12 year 2017 |
CIRCULAR
Regulations on the adjustment of salary levels
and monthly income already contributed to social insurance
Pursuant to Decree No. 14/2017/NĐ-CP dated February 17, 2017, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids, and Social Affairs;
Pursuant to Decree No. 115/2015/NĐ-CP dated November 11, 2015 of the Government detailing some provisions of the Social Insurance Law on mandatory social insurance (hereinafter referred to as Decree No. 115/2015/NĐ-CP);
Pursuant to Decree No. 134/2015/NĐ-CP dated December 29, 2015 of the Government detailing some provisions of the Social Insurance Law on voluntary social insurance (hereinafter referred to as Decree No. 134/2015/NĐ-CP);
At the proposal of the Director of the Social Insurance Department,
The Minister of Labor, Invalids and Social Affairs issues this Circular regulating the adjustment level of salary and monthly income already contributed to social insurance.
Article 1. Scope of application
1. The subjects whose salaries have been adjusted for social insurance contributions as stipulated in Clause 1 and Clause 2, Article 10 of Decree No. 115/2015/NĐ-CP include:
a) Workers who are subject to the state-prescribed salary system and begin participating in social insurance from January 1, 2016 onwards, receiving one-time social insurance benefits or dying with their dependents receiving one-time pension benefits during the period from January 1, 2018 to December 31, 2018.
b) Workers contributing to social insurance under the salary system determined by the employer, receiving retirement pensions, one-time benefits upon retirement, one-time social insurance benefits, or dying with their dependents receiving one-time pension benefits during the period from January 1, 2018 to December 31, 2018.
2. The subjects whose monthly income has been adjusted for social insurance contributions as stipulated in Clause 2, Article 4 of Decree No. 134/2015/NĐ-CP are those voluntarily participating in social insurance, receiving retirement pensions, one-time benefits upon retirement, one-time social insurance benefits, or dying with their dependents receiving one-time pension benefits during the period from January 1, 2018 to December 31, 2018.
Article 2. Adjustment of monthly salary already contributed to social insurance
1. The monthly social insurance salary for the objects specified in Clause 1, Article 1 of this Circular shall be adjusted according to the following formula:
|
Monthly salary contributed to social insurance after adjustment in each year |
= |
Total monthly salary contributed to social insurance in each year |
X |
Adjustment level of salary already contributed to social insurance in the corresponding year |
In which, the adjustment level of salary already contributed to social insurance in the corresponding year is implemented according to Table 1 below:
Table 1:
|
Year |
Before 1995 |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
2006 |
|
Adjustment Level |
4,56 |
3,87 |
3,66 |
3,54 |
3,29 |
3,15 |
3,20 |
3,21 |
3,09 |
3,00 |
2,78 |
2,57 |
2,39 |
|
Year |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
2017 |
2018 |
|
|
Adjustment Level |
2,21 |
1,79 |
1,68 |
1,54 |
1,30 |
1,19 |
1,11 |
1,07 |
1,06 |
1,04 |
1,00 |
1,00 |
|
2. For workers who have both periods of mandatory social insurance contributions under the state-prescribed salary system and periods of contributions under the salary system determined by the employer, the monthly salary for social insurance contributions for workers starting to participate in social insurance under the state-prescribed salary system from January 1, 2016 onwards and the monthly salary already contributed under the salary system determined by the employer shall be adjusted according to the provisions of Clause 1 of this Article.
Article 3. Adjustment of monthly income already contributed to social insurance
1. The monthly social insurance income for the objects specified in Clause 2, Article 1 of this Circular shall be adjusted according to the following formula:
|
Voluntary social insurance monthly income after adjustment in each year |
= |
Total voluntary social insurance monthly income in each year |
X |
Adjustment level of monthly income already contributed to social insurance in the corresponding year |
In which, the adjustment level of the monthly income for social insurance contributions of the corresponding year shall be implemented according to Table 2 below:
1. This Circular takes effect from February 20, 2023; the provisions of this Circular shall apply from January 1, 2023.
|
Year |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
|
Adjustment Level |
1,79 |
1,68 |
1,54 |
1,30 |
1,19 |
1,11 |
|
Year |
2014 |
2015 |
2016 |
2017 |
2018 |
|
|
Adjustment Level |
1,07 |
1,06 |
1,04 |
1,00 |
1,00 |
|
2. For workers who have both periods of mandatory social insurance contributions and periods of voluntary social insurance contributions, the monthly income for voluntary social insurance contributions shall be adjusted according to the provisions of Clause 1 of this Article, and the monthly salary for mandatory social insurance contributions shall be adjusted according to the provisions of Article 10 of Decree No. 115/2015/NĐ-CP and Article 2 of this Circular. The average salary and monthly income for social insurance contributions serving as the basis for calculating retirement pensions, one-time benefits upon retirement, one-time social insurance benefits, and one-time pension benefits shall be calculated according to the provisions of Clause 4, Article 11 of Decree No. 115/2015/NĐ-CP and Clause 4, Article 5 of Decree No. 134/2015/NĐ-CP.
Article 4. Implementation provisions
1. This Circular takes effect from February 15, 2018; the provisions of this Circular shall apply from January 1, 2018.
2. During the implementation process, if there are any difficulties, please report to the Ministry of Labor, Invalids and Social Affairs for timely research and resolution./.
|
|
DEPUTY MINISTER |
Original document (PDF)
Download
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: