Circular No. 35/2019/TT-BLDTBXH stipulates the adjustment rates for salaries and monthly incomes already paid social insurance contributions.

Circular No. 35/2019/TT-BLDTBXH stipulates the adjustment rates for salaries and monthly incomes already paid social insurance contributions for workers from 2020 to 2020, based on specific tables over time.

문서 번호35/2019/TT-BLĐTBXH
문서 유형Circular
발행 기관Ministry of Home Affairs
서명자Đào Ngọc Dung — Bộ trưởng
업데이트23. 06. 2026
분야Uncategorized
발행일30. 12. 2019
발효일15. 02. 2020
효력 만료일15. 02. 2021
상태Expired
✦ 스마트 요약

Circular No. 35/2019/TT-BLDTBXH stipulates the adjustment rates for salaries and monthly incomes already paid social insurance contributions for workers from 2020 to 2020, based on specific tables over time.

적용 범위

Workers subject to state-prescribed salary systems and those voluntarily paying social insurance contributions.

핵심 사항

  • Workers participating in social insurance since 2016 will have their salaries adjusted according to Table 1, with adjustment rates ranging from 4.85% (before 1995) to 1.00% (2020).
  • Workers voluntarily paying social insurance contributions will have their monthly incomes adjusted according to Table 2, with adjustment rates ranging from 1.91% (2008) to 1.00% (2020).
  • Workers with periods of mandatory and voluntary social insurance contributions will have their salaries and monthly incomes adjusted as prescribed.
  • The average salary and monthly income already paid social insurance contributions serve as the basis for calculating retirement pensions, lump-sum benefits upon retirement, one-time social insurance benefits, and one-time survivor benefits.
  • This Circular takes effect from February 15, 2020.

🌐 이 문서의 사회적 영향

  • Workers will receive adjusted salaries for social insurance contributions as stipulated, thereby benefiting economically.
  • Enterprises may face difficulties in calculating and implementing these adjustments for workers.

❓ 자주 묻는 질문

What is the adjustment rate for monthly salaries already paid social insurance contributions?

According to Table 1, the adjustment rate ranges from 4.85% (before 1995) to 1.00% (2020).

How are workers voluntarily paying social insurance contributions adjusted?

Monthly incomes already paid voluntary social insurance contributions are adjusted according to Table 2, with rates ranging from 1.91% (2008) to 1.00% (2020).

How are workers with periods of both mandatory and voluntary social insurance contributions adjusted?

Monthly incomes already paid voluntary social insurance contributions are adjusted according to Table 2, while monthly salaries already paid mandatory social insurance contributions are adjusted as prescribed in Article 10 of Decree No. 115/2015/NĐ-CP and Article 2 of this Circular.

When does this Circular take effect?

This Circular takes effect from February 15, 2020.

How are workers' salaries and incomes adjusted?

Salaries and monthly incomes already paid social insurance contributions are adjusted according to the corresponding formulas in Tables 1 and 2, based on adjustment rates from 1995 to 2020.

전문

MINISTRY OF LABOR - INVALIDS AND SOCIAL AFFAIRS
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Number: 35/2019/TT-LDTBXH

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Hanoingày30Article 1. This Circular stipulates regulations on receiving citizens, handling and resolving complaints, reports, petitions, and reflections of the Ministry of Information and Communication including: citizen reception work; receipt, handling, and resolution of complaints, reports, petitions, and reflections; ensuring conditions for citizen reception, complaint resolution, petition resolution, reflection resolution; management of complaint and report resolution work and reporting systems.12năm2019

CIRCULAR

Regulations on the adjustment rate for monthly wages and income already contributed to social insurance

-----------------

Camendn cDecree No. 14/2017/ND-CP dated February 17, 2017 stipulates the functions, tasks, powers, and organizational structure of the Ministry of Labor - Invalids and Social Affairs;Deputy ministers of ministerial-level agencies,a Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."hereinafter referred to as the DecreeDeputy ministers of ministerial-level agencies,Pursuant to Decree No. 115/2015/ND-CP dated November 11, 2015 detailing certain articles of the Law on Social Insurance regarding mandatory social insurance (hereinafter referred to as Decree No. 115/2015/ND-CP);u34/2015/ND-CP dated December 29, 2015 detailing certain articles of the Law on Social Insurance regarding voluntary social insurance (hereinafter referred to as Decree No. 34/2015/ND-CP);

Camendat the proposal of the Director of the Social Insurance Department,11The Minister of Labor - Invalids and Social Affairs issues this Circular regulating the adjustment rate for monthly wages and income already contributed to social insurance.June 2024;Article 1. The subjects whose wages already contributed to social insurance shall be adjusted according to the provisions of Clause 1 and Clause 2 of Article 10 of Decree No. 115/2015/ND-CP include:"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Chính phủ quy định chi tiết một sốPursuant to Decree No. 24/2018/NĐ-CP dated February 27, 2018 of the Government on handling complaints and reports in the fields of labor, vocational education, dispatching Vietnamese workers abroad under contracts, employment, occupational safety and health;a) Workers belonging to the category implementing the wage system prescribed by the State who start participating in social insurance from January 1, 2016 onwards, receiving one-time social insurance benefits or being deceased with their dependents receiving one-time pension benefits during the period from January 1, 2020 to December 31, 2020.11b) Workers contributing to social insurance under the wage system determined by the employer, receiving retirement pensions, one-time allowances upon retirement, one-time social insurance benefits, or being deceased with their dependents receiving one-time pension benefits during the period from January 1, 2020 to December 31, 2020.

Camendn cDecree No. 1Article 2. The subjects whose monthly income already contributed to social insurance shall be adjusted according to the provisions of Clause 2 of Article 4 of Decree No. 134/2015/ND-CP are those voluntarily participating in social insurance who receive retirement pensions, one-time allowances upon retirement, one-time social insurance benefits, or being deceased with their dependents receiving one-time pension benefits during the period from January 1, 2020 to December 31, 2020."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." July 25, 2017 Government Decree on the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;iArticle 1. The monthly wage already contributed to social insurance for the subjects specified in Clause 1 of this Circular shall be adjusted according to the following formula:Deputy ministers of ministerial-level agencies,In which, the adjustment rate for the monthly wage already contributed to social insurance for the corresponding year shall be implemented according to Table 1 below: Table 1:Before 1995No. 134/201Adjustment rate

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;Article 4. Agencies and units with headquarters outside the reception locations specified in Clauses 2 and 3 of this Article shall proactively arrange a reception room suitable for the nature and activities of their unit.2. For workers who have both periods of contribution to social insurance under the wage system prescribed by the State and periods of contribution under the wage system determined by the employer, the monthly wage already contributed to social insurance for workers starting to participate in social insurance under the wage system prescribed by the State from January 1, 2016 onwards and the monthly wage already contributed to social insurance under the wage system determined by the employer shall be adjusted according to the provisions of Clause 1 of this Article.

Article 3. The monthly income already contributed to social insurance for the subjects specified in Clause 2 of this Circular shall be adjusted according to the following formula:In which, the adjustment rate for the monthly income already contributed to social insurance for the corresponding year shall be implemented according to Table 2 below: Table 2:Articleshall4. For workers who have both periods of mandatory social insurance contributions and periods of voluntary social insurance contributions, the monthly income already contributed to voluntary social insurance shall be adjusted according to the provisions of Clause 1 of this Article, while the monthly wage already contributed to mandatory social insurance shall be adjusted according to the provisions of Article 10 of Decree No. 115/2015/ND-CP and Article 2 of this Circular. The average monthly wage and income already contributed to social insurance serving as the basis for calculating retirement pensions, one-time allowances upon retirement, one-time social insurance benefits, and one-time pension benefits shall be calculated according to the provisions of Clause 4 of Article 11 of Decree No. 115/2015/ND-CP and Clause 4 of Article 5 of Decree No. 134/2015/ND-CP.

Article 1. Scope of application

1. The objects regulated by the social insurance salary that has been paid according to the provisions of 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 began participating in social insurance from January 1, 2016 onwards, receiving one-time social insurance benefits or whose relatives received one-time survivor's allowance upon their death during the period from January 1, 2020 to December 31, 2020.

b) Workers who have paid social insurance under the salary system determined by the employer, receiving pension or one-time benefit upon retirement, one-time social insurance benefit, or whose relatives received one-time survivor's allowance upon their death during the period from January 1, 2020 to December 31, 2020.

2. The objects regulated by the social insurance income that has been paid according to the provisions of Clause 2, Article 4 of Decree No. 134/2015/NĐ-CP are voluntary social insurance participants who receive pension or one-time benefit upon retirement, one-time social insurance benefit, or whose relatives received one-time survivor's allowance upon their death during the period from January 1, 2020 to December 31, 2020.

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 the social insurance salary for the corresponding year shall be implemented according to Table 1 below: Table 1:

Year

Trưc 1995

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

Phương án xử lý tài sản sau khi hết thời hạn liên doanh, liên kếtđc修订为:9 ||| Table无效ealth

4,85

4,12

3,89

3,77

3,50

3,35

3,41

3,42

3,29

3,19

2,96

2,73

2,54

2,35

Year

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

 

LevelandAdjustment

1,91

1,79

1,64

1,38

1,26

1,18

1,14

1,13

1,10

1,06

1,03

1,00

1,00

 

2. For workers who have both periods of social insurance contributions under the state-prescribed salary system and periods of contributions under the salary system determined by the employer, the monthly social insurance salary for workers who started participating in social insurance under the state-prescribed salary system from January 1, 2016 onwards and the monthly social insurance salary 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 social insurance income for the corresponding year shall be implemented according to Table 2 below: Table 2:

Year

2008

2009

2010

2011

2012

2013

2014

Phương án xử lý tài sản sau khi hết thời hạn liên doanh, liên kếtadjustment2. NATIONAL UNIVERSITIES HAVE THE FUNCTION OF TRAINING ALL LEVELS OF HIGHER EDUCATION, SCIENTIFIC RESEARCH, AND TECHNOLOGY TRANSFER ACROSS MULTIPLE FIELDS AT A HIGH QUALITY; THEY LEAD IN CERTAIN FIELDS WITH HIGH RANKINGS BOTH DOMESTICALLY AND INTERNATIONALLY.

1,91

1,79

1,64

1,38

1,26

1,18

1,14

Year

2015

2016

2017

2018

2019

2020

 

Adjustment Level

1,13

1,10

1,06

1,03

1,00

1,00

 

2. For workers who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods, the monthly voluntary social insurance income shall be adjusted according to the provisions of Clause 1 of this Article, while the monthly mandatory social insurance salary 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 monthly salary and income used as the basis for calculating pension, one-time benefit upon retirement, one-time social insurance benefit, and one-time survivor's allowance 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, 2020; the provisions of this Circular shall apply from January 1, 2020.

2. In the course of implementation, if there are any difficulties, they should be reported to the Ministry of Labor - Invalids and Social Affairs for timely study and resolution./.

Place of Receipt:
- Prime Minister, Deputy Prime Ministers of the Government;
- National Assembly's Office;
- President's Office;
- Government Office;
- Party Central Committee Office and Party Committees;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Vietnam Social Security;
- People's Committees of provinces and centrally governed cities;
- Departments of Labor, Invalids, and Social Affairs of provinces and centrally governed cities;
- Press; Government Electronic Information Portal;
- Ministry of Justice (Legal Documents Inspection Department);
- To be filed: Archive, Planning and Finance, Social Security.

THE MINISTER




Dao Ngoc Dung

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35/2019/TT-BLĐTBXH
Circular No. 35/2019/TT-BLDTBXH stipulates the adjustment rates for salaries and monthly incomes already paid social insurance contributions.
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