Social Insurance Law No. 58/2014/QH13

LAW

Social insurance contributions

_______

On the basis of the Constitution of the Socialist Republic of Vietnam;

The National Assembly enacts the Social Insurance Law.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Law stipulates social insurance regimes and policies; rights and responsibilities of workers and employers; agencies, organizations, and individuals related to social insurance, including representative organizations of workers and employers; social insurance agencies; social insurance funds; procedures for implementing social insurance and state management over social insurance.

Article 2. Applicability

1. Workers are Vietnamese citizens who fall under the compulsory social insurance coverage, including:

a) Persons working under indefinite-term labor contracts, fixed-term labor contracts, seasonal labor contracts, or specific-task labor contracts with a duration of at least three months but less than twelve months, including labor contracts signed between employers and legal representatives of persons under fifteen years old as provided by labor laws;

b) Persons working under labor contracts with a duration of at least one month but less than three months;

c) Civil servants, public officials, and employees;

d) Defense industry workers, police workers, and other personnel in confidential organizations;

đ) Officers, professional military personnel of the People's Army; officers and non-commissioned officers of the Public Security Force; personnel in confidential organizations receiving salaries equivalent to those of military personnel;

e) Non-commissioned officers and soldiers of the People's Army; non-commissioned officers and soldiers of the Public Security Force serving on a fixed term; students in military, public security, and confidential organizations receiving living expenses while studying;

g) Persons going to work abroad under contracts as prescribed by the Law on Vietnamese Laborers Working Abroad Under Contracts;

h) Business managers and cooperative managers receiving wages;

i) Unpaid part-time workers at communes, wards, and towns.

2. Foreign workers entering Vietnam with a work permit or a professional certificate issued by competent Vietnamese authorities may participate in compulsory social insurance according to government regulations.

3. Employers participating in compulsory social insurance include state agencies, public institutions, people's armed forces units; political organizations, political-social organizations, occupational-political organizations, occupational-social organizations, and other social organizations; agencies and organizations from foreign countries and international organizations operating within Vietnam; enterprises, cooperatives, individual business households, cooperatives, and other organizations and individuals hiring workers under labor contracts.

4. Participants in voluntary social insurance are Vietnamese citizens aged fifteen or older who do not fall under the categories specified in Clause 1 of this Article.

Agencies, organizations, and individuals related to social insurance.

The subjects specified in Clauses 1, 2, and 4 of this Article shall collectively be referred to as workers.

Article 3. Explanation of Terms

In this Law, the following terms shall be understood as follows:

1. Social insurance contributions refers to the assurance or compensation for a portion of the income of workers when their income is reduced or lost due to illness, maternity, workplace accidents, occupational diseases, retirement, or death, based on contributions made to the social insurance fund.

2. Social insurance contributions bắt buộc refers to a type of social insurance organized by the State that both workers and employers must participate in.

3. Voluntary Social Insurance refers to a type of social insurance organized by the State where participants can choose contribution levels and methods suitable to their income, and the State provides support for social insurance payments so that participants can enjoy pension and death benefits.

4. Social Insurance Fund is an independent financial fund separate from the state budget, formed from contributions by workers and employers, and supplemented by state support.

5. Period of Social Insurance Contributions is calculated from the time workers start making social insurance contributions until they stop contributing. If workers make non-consecutive social insurance contributions, the period of social insurance contributions is the total time already contributed.

6. Relatives refer to biological or adopted children, spouses, biological or adoptive parents, fathers-in-law or mothers-in-law, and other family members whom the participant in social insurance has a legal obligation to support according to marriage and family laws.

7. Supplementary Pension Insurance refers to a voluntary social insurance policy aimed at supplementing the pension regime in compulsory social insurance, with a mechanism for establishing a fund through contributions by workers and employers in the form of personal savings accounts, preserved and accumulated through investment activities as prescribed by law.

Article 4. Social insurance regimes

1. Compulsory social insurance includes the following benefits:

a) Illness;

b) Maternity;

c) Work injury, occupational disease;

d) Retirement;

đ) Survivorship.

2. Voluntary social insurance includes the following benefits:

a) Retirement;

b) Survivorship.

3. Supplementary retirement insurance shall be regulated by the Government.

Article 5. Principles of social insurance

1. The level of social insurance benefit is calculated based on the contribution level, the duration of social insurance contributions, and shared among those participating in social insurance.

2. The level of compulsory social insurance contribution is calculated based on the monthly salary of the employee. The level of voluntary social insurance contribution is calculated based on the monthly income chosen by the employee.

3. An employee who has both periods of compulsory social insurance contributions and voluntary social insurance contributions shall enjoy retirement and survivorship benefits based on the time already contributed to social insurance. Time spent contributing to social insurance for a lump-sum payment shall not be counted towards the basis for calculating social insurance benefits.

4. The social insurance fund shall be centrally managed, uniformly, transparently, used for its intended purposes, and independently accounted for according to component funds, groups of subjects implementing state-prescribed salary systems and salary systems determined by employers.

5. The implementation of social insurance must be simple, easy, convenient, ensuring timely and full rights of social insurance participants.

Article 6. State policy on social insurance

1. Encourage and create conditions for agencies, organizations, and individuals to participate in social insurance.

2. Support participants in voluntary social insurance.

3. Protect the social insurance fund and take measures to preserve and grow the fund.

4. Encourage employers and employees to participate in supplementary retirement insurance.

5. Prioritize investment in developing information technology in social insurance management.

Article 7. Contents of state management over social insurance

1. Enactment and implementation of legal documents, strategies, and policies on social insurance.

2. Propaganda and dissemination of policies and laws on social insurance.

3. Conduct statistical work and provide information on social insurance.

4. Organize the machinery for implementing social insurance; train and conduct training for human resources working in social insurance.

5. Manage revenue, expenditure, preservation, development, and balance of the social insurance fund.

6. Inspect and check compliance with laws on social insurance; resolve complaints, denunciations, and handle violations of laws on social insurance.

7. International cooperation in social insurance.

Article 8. State management agency for social insurance

1. The Government shall uniformly manage state affairs concerning social insurance.

2. The Ministry of Labor, Invalids and Social Affairs shall be responsible before the Government for managing state affairs concerning social insurance.

3. Ministries and ministerial-level agencies within their respective functions and powers shall manage state affairs concerning social insurance.

4. Vietnam Social Security shall participate and coordinate with the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and provincial-level People's Committees (hereinafter referred to collectively as provincial level) to manage revenue, expenditure, preservation, development, and balance of the social insurance fund.

5. People's Committees at all levels shall manage state affairs concerning social insurance within their localities according to the delegation of the Government.

Article 9. Modernizing Social Insurance Management

1. The State encourages investment in developing advanced technology and technical means to manage and implement social insurance.

2. By 2020, complete the construction and operation of an electronic database for social insurance management nationwide.

Article 10. Responsibilities of the Minister of Labor, War Invalids and Social Affairs regarding social insurance

1. Develop strategies, planning, and plans for the development of social insurance.

2. Develop policies and laws on social insurance; submit to competent state agencies for issuance or issue within their authority legal documents on social insurance.

3. Develop and submit to the Government targets for the development of social insurance participants.

4. Promote and disseminate policies and laws on social insurance.

5. Direct and guide organizations to implement policies and laws on social insurance.

6. Inspect, examine, handle violations of laws, and resolve complaints and denunciations related to social insurance, except as provided in Clause 2, Article 11 of this Law.

7. Submit to the Government measures to protect the legitimate rights and interests of workers in social insurance when necessary.

8. Conduct statistical work and information on social insurance.

9. Organize training and education on social insurance.

10. Organize scientific research and international cooperation on social insurance.

11. Annually report to the Government on the implementation of social insurance.

Article 11. Responsibilities of the Minister of Finance regarding social insurance

1. Develop and submit to competent state agencies for issuance or issue within their authority financial management mechanisms for social insurance; costs of managing social insurance.

2. Inspect, examine, handle violations of laws, and resolve complaints and denunciations related to the implementation of financial management in social insurance.

3. Annually send reports on the management and use of social insurance funds to the Minister of Labor, War Invalids and Social Affairs for consolidation and reporting to the Government.

Article 12. Responsibilities of People's Committees at all levels regarding social insurance

1. Direct and organize the implementation of policies and laws on social insurance.

2. Develop targets for the development of social insurance participants in the annual socio-economic development plan to be decided by the People's Council at the same level.

3. Promote and disseminate policies and laws on social insurance.

4. Inspect, examine, handle violations of laws, and resolve complaints and denunciations related to social insurance.

5. Recommend to competent state agencies to amend and supplement policies and laws on social insurance.

Article 13. Inspection of Social Insurance

1. Labor, War Invalids and Social Affairs inspection implements specialized inspection functions concerning the implementation of policies and laws on social insurance as prescribed by the law on inspection.

2. Financial inspection implements specialized inspection functions concerning financial management in social insurance as prescribed by the law on inspection.

3. Social insurance organizations implement specialized inspection functions concerning contributions to social insurance, unemployment insurance, and health insurance as prescribed by this Law and other relevant laws.

4. The Government shall provide detailed regulations on this matter.

Article 14. Rights and responsibilities of trade unions, Vietnam Fatherland Front and its member organizations

1. Trade unions have the following rights:

a) Protect the legitimate rights and interests of workers participating in social insurance;

b) Request employers and social insurance organizations to provide information about workers' social insurance;

c) Monitor and recommend to competent authorities to handle violations of laws on social insurance;

d) Initiate lawsuits against acts violating laws on social insurance that affect the legitimate rights and interests of workers and worker collectives according to Clause 8, Article 10 of the Trade Union Law.

2. Trade unions have the following responsibilities:

a) Promote and disseminate policies and laws on social insurance to workers;

b) Participate in inspections and examinations of the implementation of laws on social insurance;

c) Recommend and participate in building, amending, and supplementing policies and laws on social insurance.

3. Vietnam Fatherland Front and its member organizations within their functions and tasks have the responsibility to promote and mobilize the people, members, and affiliates to implement policies and laws on social insurance, actively participate in appropriate types of social insurance suitable for themselves and their families; participate in protecting the legitimate rights and interests of members and affiliates; provide social feedback, participate with state agencies in building policies and laws on social insurance; monitor the implementation of policies and laws on social insurance as prescribed by law.

Article 15. Rights and responsibilities of organizations representing employers

1. Organizations representing employers have the following rights:

a) Protect the legitimate rights and interests of employers participating in social insurance;

b) Recommend to competent state agencies to handle violations of laws on social insurance.

2. Organizations representing employers have the following responsibilities:

a) Promote and disseminate policies and laws on social insurance to employers;

b) Participate in inspections and monitoring the implementation of laws on social insurance.

c) Recommend and participate in building, amending, and supplementing policies and laws on social insurance.

Article 16. Reporting and Audit System

1. Annually, the Government reports to the National Assembly on the implementation of social insurance policies and systems, management and use of social insurance funds.

2. Every three years, the State Audit Office conducts an audit of social insurance funds and reports the results to the National Assembly. Upon request of the National Assembly, the Standing Committee of the National Assembly, and the Government, social insurance funds may be audited at short notice.

Article 17. Prohibited Acts

1. Evading mandatory social insurance and unemployment insurance contributions.

2. Delaying payment of social insurance and unemployment insurance premiums.

3. Misappropriating social insurance and unemployment insurance contributions or benefits.

4. Fraudulently or falsely submitting documents in the implementation of social insurance and unemployment insurance.

5. Using the social insurance fund or unemployment insurance fund contrary to the law.

6. Obstructing, causing difficulties, or damaging the legitimate rights and interests of workers or employers.

7. Illegally accessing or exploiting the database on social insurance and unemployment insurance.

8. Reporting false information; providing inaccurate information or data about social insurance and unemployment insurance.

PART II

RIGHTS AND RESPONSIBILITIES OF WORKERS, EMPLOYERS, AND SOCIAL INSURANCE AGENCIES

Article 18. Rights of Workers

1. Participating in and enjoying social insurance benefits as prescribed by this Law.

2. Receiving and managing the social insurance book.

3. Receiving pensions and social insurance allowances fully and promptly through one of the following methods:

a) Directly from the social insurance agency or a service organization authorized by the social insurance agency;

b) Through a bank account opened by the worker;

c) Through the employer.

4. Enjoying medical insurance under the following circumstances:

a) Receiving pension;

b) During maternity leave or adoption leave;

c) During monthly disability allowance leave due to work-related accidents or occupational diseases;

d) Receiving sickness allowance for workers suffering from diseases listed in the Ministry of Health's Directory of Diseases Requiring Long-Term Treatment.

5. Initiating medical examination for disability assessment independently if they fall within the cases stipulated in Point b Clause 1 Article 45 of this Law and are preserving their social insurance contribution period; being reimbursed for medical examination fees if they meet the conditions to enjoy social insurance benefits.

6. Authorizing another person to receive pensions and social insurance allowances.

7. Receiving information from the employer every six months regarding social insurance contributions; receiving confirmation from the social insurance agency annually regarding social insurance contributions; requesting the employer and the social insurance agency to provide information on social insurance contributions and benefits.

8. Filing complaints, reports, and lawsuits concerning social insurance according to the law.

Article 19. Responsibilities of Workers

1. Paying social insurance contributions as prescribed by this Law.

2. Complying with regulations on establishing social insurance records.

3. Safeguarding the social insurance book.

Article 20. Rights of Employers

1. Refusing to comply with unlawful requests regarding social insurance.

2. Filing complaints, reports, and lawsuits concerning social insurance according to the law.

Article 21. Responsibilities of Employers

1. Preparing records for workers to obtain social insurance books, make contributions, and enjoy social insurance benefits.

2. Paying social insurance contributions as stipulated in Article 86 and deducting monthly from workers' salaries as prescribed in Clause 1 Article 85 of this Law to contribute simultaneously to the social insurance fund.

3. Recommending workers falling within the categories specified in Point a Clause 1, Clause 2 Article 45 and Article 55 of this Law to undergo medical examinations for disability assessment at the Medical Assessment Council.

4. Cooperating with the social insurance agency to pay social insurance allowances to workers.

5. Cooperating with the social insurance agency to return social insurance books to workers and confirm the social insurance contribution period when workers terminate employment contracts or cease working as prescribed by law.

6. Providing accurate, complete, and timely information and documents related to social insurance contributions and benefits upon request by competent state management agencies or the social insurance agency.

7. Publicly posting information on social insurance contributions for workers every six months; providing information on workers' social insurance contributions when requested by workers or trade unions.

8. Annually publicly posting information on workers' social insurance contributions provided by the social insurance agency as stipulated in Clause 7 Article 23 of this Law.

Article 22. Rights of Social Insurance Agencies

1. Organizing personnel, financial, and asset management in accordance with the law.

2. Refusing to pay social insurance, unemployment insurance, or medical insurance contrary to the law.

3. Requesting employers to present labor management books, payroll sheets, and other relevant information and documents related to social insurance, unemployment insurance, and medical insurance contributions and benefits.

4. Receiving copies of business registration certificates, operating licenses, or activity certificates from enterprise registration agencies or agencies issuing operating licenses or activity certificates to implement labor registration for social insurance and medical insurance participation for newly established enterprises or organizations.

5. Receiving information from local labor management agencies every six months regarding labor usage and changes in the area.

6. Receiving tax identification numbers from tax authorities; annually receiving information on wage costs for tax calculation from employers.

7. Inspecting the implementation of social insurance policies; conducting specialized inspections on social insurance, unemployment insurance, and medical insurance contributions.

8. Proposing to competent state agencies to establish, amend, or supplement policies, laws, and management of social insurance, unemployment insurance, and medical insurance funds.

9. Handling violations of the law or proposing to competent state agencies to handle such violations concerning social insurance, unemployment insurance, and medical insurance.

Article 23. Responsibilities of Social Insurance Agencies

1. Promoting and disseminating policies and laws on social insurance, unemployment insurance, and medical insurance.

2. Issuing social insurance and unemployment insurance record models after obtaining the consensus of the Ministry of Labor, Invalids, and Social Affairs.

3. Implement social insurance, unemployment insurance, and health insurance collection and disbursement in accordance with the provisions of the law.

4. Issue social insurance books to workers; manage social insurance books when workers have been settled for pension or death benefits.

5. Receive social insurance and health insurance files; settle social insurance and health insurance benefits; organize the timely and full payment of pensions and social insurance allowances in accordance with deadlines.

6. Annually confirm the period of social insurance contributions for each worker; provide complete and timely information on contributions, entitlements, and procedures for social insurance upon request from workers, employers, or trade unions.

7. Annually provide information on workers' social insurance contributions for public display by employers.

8. Apply information technology in managing social insurance; store files of social insurance participants in accordance with the law.

9. Manage and utilize social insurance, unemployment insurance, and health insurance funds in accordance with the law.

10. Implement measures to preserve and increase social insurance, unemployment insurance, and health insurance funds as decided by the Social Insurance Management Council.

11. Conduct statistical and financial accounting work related to social insurance, unemployment insurance, and health insurance.

12. Train and guide business practices related to social insurance, unemployment insurance, and health insurance.

13. Report periodically every six months to the Social Insurance Management Council and annually to the Ministry of Labor, Invalids, and Social Affairs on the implementation of social insurance and unemployment insurance; report to the Ministry of Health on the implementation of health insurance; report to the Ministry of Finance on the management and utilization of social insurance, unemployment insurance, and health insurance funds.

Annually, local social insurance agencies report to the People's Committee at the same level on the implementation of social insurance, unemployment insurance, and health insurance within their jurisdiction.

14. Publicize through media the employers who violate their obligations to contribute to social insurance, unemployment insurance, and health insurance.

15. Provide materials and information as required by competent state authorities.

16. Resolve complaints and denunciations regarding the implementation of social insurance, unemployment insurance, and health insurance in accordance with the law.

17. Implement international cooperation in social insurance, unemployment insurance, and health insurance.

PART III

COMPULSORY SOCIAL INSURANCE

Section 1

SICKNESS BENEFITS REGIME

Article 24. Application of sick leave benefits

The subjects eligible for sick leave benefits are workers as stipulated in points a, b, c, d, đ, and h of Clause 1, Article 2 of this Law.

Article 25. Conditions for receiving sick leave benefits

1. Being ill or injured but not due to workplace accidents, requiring rest and having confirmation from authorized medical facilities in accordance with regulations of the Ministry of Health.

In cases where illness or injury leading to rest results from self-harm, drunkenness, or the use of narcotics or precursor substances as listed by the Government, such individuals shall not be entitled to sick leave benefits.

2. Needing to take time off to care for a child under seven years old who is ill, with confirmation from authorized medical facilities.

Article 26. Duration of sick leave benefits

1. The maximum period for enjoying sickness benefits in one year for workers as stipulated in Points a, b, c, d, and h of Clause 1, Article 2 of this Law shall be calculated based on working days excluding public holidays, Tet holidays, and weekly rest days, and shall be specified as follows:

a) In normal working conditions, they shall enjoy 30 days if they have contributed to social insurance for less than 15 years; 40 days if they have contributed from 15 to less than 30 years; and 60 days if they have contributed for 30 years or more.

b) For those engaged in occupations or jobs classified as heavy, hazardous, or extremely heavy, hazardous, and dangerous according to the list issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or those working in areas with regional allowances of at least 0.7, they shall enjoy 40 days if they have contributed to social insurance for less than 15 years; 50 days if they have contributed from 15 to less than 30 years; and 70 days if they have contributed for 30 years or more.

2. Workers who take leave due to illnesses listed in the List of Diseases Requiring Long-Term Treatment issued by the Ministry of Health shall enjoy sickness benefits as follows:

a) A maximum of 180 days including public holidays, Tet holidays, and weekly rest days;

b) After exhausting the sickness benefit period prescribed in Point a of this Clause but continue treatment, they shall enjoy further sickness benefits at a lower rate, but the maximum duration of enjoyment shall equal the period of social insurance contributions.

3. The period for enjoying sickness benefits for workers as stipulated in Point d of Clause 1, Article 2 of this Law shall be based on the treatment period at authorized medical facilities.

Article 27. Period for enjoying benefits when children are sick

1. The period for enjoying benefits when children are sick in one year for each child shall be calculated based on the maximum number of working days for caring for the child, which is 20 working days if the child is under three years old; and 15 working days if the child is from three to seven years old.

2. In cases where both parents contribute to social insurance, the period for enjoying benefits when their child is sick for each parent shall be as prescribed in Clause 1 of this Article.

The period for taking leave to enjoy benefits when children are sick as stipulated in this Article shall be calculated based on working days excluding public holidays, Tet holidays, and weekly rest days.

Article 28. Amount of sick leave benefit

1. Workers enjoying sickness benefits as stipulated in Clause 1 and Point a of Clause 2, Articles 26 and 27 of this Law shall have their benefit amount calculated monthly at 75% of the salary contribution to social insurance of the month immediately preceding the leave.

In the case where a worker has just started working or a worker who previously had social insurance contribution periods but then had a break in work due to illness leave immediately upon returning to work in the first month, the benefit level shall be 75% of the social insurance contribution salary of that month.

2. The worker continues to enjoy the sick leave benefits prescribed in point b, clause 2, Article 26 of this Law, the benefit level shall be determined as follows:

a) 65% of the social insurance contribution salary of the month immediately preceding the leave if they have contributed to social insurance for at least 30 years;

b) 55% of the social insurance contribution salary of the month immediately preceding the leave if they have contributed to social insurance for at least 15 years but less than 30 years;

c) 50% of the social insurance contribution salary of the month immediately preceding the leave if they have contributed to social insurance for less than 15 years.

3. The worker enjoys the sick leave benefits prescribed in clause 3, Article 26 of this Law, the benefit level shall be 100% of the social insurance contribution salary of the month immediately preceding the leave.

4. The daily sickness allowance amount is calculated by dividing the monthly sickness allowance by 24 days.

Article 29. Rest and recovery after illness

1. A worker who has taken sick leave for the full period within a year as prescribed in Article 26 of this Law, during the first 30 days of returning to work, if their health has not recovered, shall be entitled to rest and recover from 05 to 10 days within a year.

The rest and recovery period includes holidays, Tet holidays, and weekly rest days. If there is a carryover of rest and recovery time from the end of the previous year to the beginning of the next year, that time will be counted towards the previous year.

2. The number of rest and recovery days is decided by the employer and the grassroots trade union committee; in cases where the employer does not have a grassroots trade union committee, it is decided by the employer as follows:

a) Up to 10 days for workers whose health has not recovered after a long-term illness requiring treatment;

b) Up to 07 days for workers whose health has not recovered after surgery;

c) 05 days for other cases.

3. The daily benefit for rest and recovery after illness is 30% of the basic wage.

Section 2

MATERNITY BENEFITS REGIME

Article 30. Objectives of maternity leave benefits

The objectives of maternity leave benefits apply to workers as prescribed in points a, b, c, d, đ, and h, clause 1, Article 2 of this Law.

Article 31. Conditions for enjoying maternity leave benefits

1. Workers are entitled to maternity leave benefits when they fall under one of the following circumstances:

a) Female workers who are pregnant;

b) Female workers who give birth;

c) Female workers who are surrogate mothers and the intended mothers;

d) Workers who adopt children under six months old;

đ) Female workers who have had an intrauterine device inserted or undergone sterilization;

e) Male workers who are contributing to social insurance and whose wives give birth.

2. Workers prescribed in points b, c, and d, clause 1, of this Article must have contributed to social insurance for at least six months within the twelve months prior to giving birth or adopting a child under six months old.

3. Female workers prescribed in point b, clause 1, of this Article, who have contributed to social insurance for at least twelve months and must take leave to nurture the pregnancy according to the directive of a qualified medical facility, must have contributed to social insurance for at least three months within the twelve months prior to giving birth.

4. Workers who meet the conditions prescribed in clauses 2 and 3 of this Article and terminate their labor contracts, employment contracts, or cease work before the date of childbirth or adoption of a child under six months old are still entitled to maternity leave benefits as prescribed in Articles 34, 36, 38, and clause 1, Article 39 of this Law.

Article 32. Duration of maternity leave for prenatal checkups

1. During pregnancy, female workers are entitled to five days off for prenatal checkups, each day being one day; in cases where the medical facility is far away, or the pregnant woman has a medical condition or abnormal pregnancy, she may take two days off for each checkup.

2. The duration of maternity leave prescribed in this Article is calculated based on working days and does not include holidays, Tet holidays, and weekly rest days.

Article 33. Duration of maternity leave for miscarriage, abortion, fetal death, or pathological abortion 1. When a miscarriage, abortion, fetal death, or pathological abortion occurs, female workers are entitled to maternity leave according to the directive of a qualified medical facility. The maximum duration of leave is as follows:

a) 10 days if the pregnancy is less than 5 weeks;

b) 20 days if the pregnancy is between 5 and less than 13 weeks;

c) 40 days if the pregnancy is between 13 and less than 25 weeks;

d) 50 days if the pregnancy is 25 weeks or more.

2. The duration of maternity leave prescribed in clause 1 of this Article includes holidays, Tet holidays, and weekly rest days.

Duration of maternity leave for childbirth

Article 34. 1. Female workers who give birth are entitled to six months of maternity leave, including leave before and after childbirth. For multiple births, starting from the second child, the mother is entitled to an additional month for each additional child.

The maximum pre-birth maternity leave is two months.

2. Male workers who are contributing to social insurance and whose wives give birth are entitled to the following maternity leave:

a) Five working days;

b) Seven working days if the wife undergoes surgery or gives birth before 32 weeks;

c) Ten working days if the wife gives birth to twins, and three additional working days for each additional child beyond twins;

d) Fourteen working days if the wife gives birth to twins or more and undergoes surgery.

The duration of maternity leave prescribed in this clause is calculated within the first thirty days from the date of the wife's childbirth.

Period of leave under the maternity benefit regime specified in this clause shall be counted within the thirty-day period starting from the day the wife gives birth.

3. In case a child dies within two months of birth, the mother shall be entitled to a leave of four months from the date of childbirth; if the child dies at two months of age or older, the mother shall be entitled to a leave of two months from the date of the child's death, but the period of maternity leave shall not exceed the time specified in Clause 1 of this Article; this period shall not be counted towards individual leave periods as provided for under labor laws.

4. In cases where only the mother participates in social insurance or both parents participate in social insurance but the mother dies after childbirth, the father or the person directly caring for the child shall be entitled to a leave of absence to enjoy maternity benefits for the remaining period of the mother as stipulated in Clause 1 of this Article. In cases where the mother participates in social insurance but does not meet the conditions specified in Clause 2 or Clause 3 of Article 31 of this Law and dies, the father or the person directly caring for the child shall be entitled to a leave of absence to enjoy maternity benefits until the child reaches six months of age.

5. In cases where the father or the person directly caring for the child participates in social insurance but does not take leave as prescribed in Clause 4 of this Article, in addition to salary, they shall also be entitled to maternity benefits for the remaining period of the mother as stipulated in Clause 1 of this Article.

6. In cases where only the father participates in social insurance and the mother dies after childbirth or encounters risks after childbirth that render her unable to care for the child as confirmed by a competent medical facility, the father shall be entitled to a leave of absence to enjoy maternity benefits until the child reaches six months of age.

7. The period of entitlement to maternity benefits as prescribed in Clauses 1, 3, 4, 5, and 6 of this Article includes holidays, Tet holidays, and weekly rest days.

Article 35. Maternity Benefits for Female Workers Who Are Surrogates and for the Mother Seeking Surrogacy

1. Female workers who are surrogates shall be entitled to benefits for prenatal examinations, miscarriages, abortions, stillbirths, or pathological abortions, and for childbirth up to the point of handing over the child to the mother seeking surrogacy, but not exceeding the time specified in Clause 1 of Article 34 of this Law. In cases where the period of entitlement to maternity benefits has not reached sixty days from the date of childbirth to the date of handing over the child, the surrogate shall still be entitled to maternity benefits until the period reaches sixty days, including holidays, Tet holidays, and weekly rest days.

2. The mother seeking surrogacy shall be entitled to maternity benefits from the time of receiving the child until the child reaches six months of age.

3. The Government shall provide detailed regulations on maternity benefits and procedures for enjoying such benefits for female workers who are surrogates and for the mother seeking surrogacy.

Article 36. Period of Entitlement to Benefits When Adopting a Child Under Six Months Old

A worker adopting a child under six months old shall be entitled to a leave of absence to enjoy maternity benefits until the child reaches six months of age. In cases where both parents participate in social insurance and meet the conditions for enjoying maternity benefits as stipulated in Clause 2 of Article 31 of this Law, only one parent shall be entitled to a leave of absence to enjoy such benefits.

Article 37. Period of Entitlement to Benefits When Implementing Contraceptive Measures

1. When implementing contraceptive measures, workers shall be entitled to maternity benefits according to the prescription of a competent medical facility. The maximum leave period is as follows:

a) Seven days for female workers who have an intrauterine device inserted;

b) Fifteen days for workers who undergo sterilization.

2. The period of entitlement to maternity benefits as prescribed in Clause 1 of this Article includes holidays, Tet holidays, and weekly rest days.

Article 38. One-time Allowance Upon Birth of a Child or Adoption of a Child Under Six Months Old

Female workers giving birth or workers adopting a child under six months old shall be entitled to a one-time allowance of twice the basic wage at the month of childbirth or adoption for each child.

In cases where a child is born but only the father participates in social insurance, the father shall be entitled to a one-time allowance of twice the basic wage at the month of childbirth for each child.

Article 39. Level of Maternity Benefits

1. The level of maternity benefits for workers as prescribed in Articles 32, 33, 34, 35, 36, and 37 of this Law shall be calculated as follows:

a) The monthly benefit amount equals 100% of the average monthly wage paid for social insurance contributions of the six months prior to taking leave to enjoy maternity benefits. If the worker has contributed to social insurance for less than six months, the level of maternity benefits as prescribed in Article 32, Article 33, Clauses 2, 4, 5, and 6 of Article 34, and Article 37 of this Law shall be the average monthly wage of the months during which contributions were made;

b) The daily benefit amount for cases prescribed in Article 32 and Clause 2 of Article 34 of this Law shall be calculated by dividing the monthly benefit amount by twenty-four days;

c) The level of benefits upon childbirth or adoption of a child shall be calculated based on the monthly allowance prescribed in Point a of Clause 1 of this Article. For cases with odd days or those prescribed in Article 33 and Article 37 of this Law, the daily benefit amount shall be calculated by dividing the monthly allowance by thirty days.

2. Time off work to enjoy maternity benefits of fourteen working days or more in a month shall be counted as time contributing to social insurance, and neither the worker nor the employer shall need to contribute to social insurance during this period.

3. The Minister of Labor, Invalids, and Social Affairs shall provide detailed regulations on the conditions, duration, and levels of benefits for the subjects prescribed in Article 24 and Clause 1 of Article 31 of this Law.

Article 40. Female Workers Returning to Work Before the End of the Maternity Leave Period

1. Female workers may return to work before the end of the maternity leave period prescribed in Clause 1 or Clause 3 of Article 34 of this Law if they meet the following conditions:

a) They have taken at least four months of leave;

b) They must notify their employer in advance and obtain their consent.

2. In addition to their wages for the days worked, female workers returning to work before the end of the maternity leave period shall continue to be entitled to maternity benefits until the end of the period prescribed in Clause 1 or Clause 3 of Article 34 of this Law.

Article 41. Rest and recovery after maternity leave

1. Female workers immediately after the period of maternity benefits prescribed in Clause 1 or Clause 3 of Article 33 and Article 34 of this Law, during the first 30 days of work if their health has not yet recovered shall be entitled to rest and recover health for a period of from five to ten days.

The rest and recovery period includes holidays, Tet holidays, and weekly rest days. If there is a carryover of rest and recovery time from the end of the previous year to the beginning of the next year, that time will be counted towards the previous year.

2. The number of days for rest and recovery of health prescribed in Clause 1 of this Article shall be decided by the employer and the Trade Union Committee of the workplace; in cases where the workplace has not established a grassroots trade union, it shall be decided by the employer. The time for rest and recovery of health shall be specified as follows:

a) A maximum of ten days for female workers giving birth to two or more children at once;

b) A maximum of seven days for female workers giving birth requiring surgery;

c) A maximum of five days for other cases.

3. The level of benefit for rest and recovery of health after maternity leave is equal to thirty percent of the minimum wage per day.

Section 3

OCCUPATIONAL INJURY AND PROFESSIONAL DISEASE BENEFITS REGIME

Article 42. Application subjects of occupational accident and occupational disease benefits

The application subjects of occupational accident and occupational disease benefits are workers as stipulated in Points a, b, c, d, đ, e, and h of Clause 1 of Article 2 of this Law.

Article 43. Conditions for receiving occupational accident benefits

Workers are entitled to occupational accident benefits when they meet all of the following conditions:

1. Suffering an accident falling under one of the following circumstances:

a) At the workplace and during working hours;

b) Outside the workplace or outside working hours while performing tasks as required by the employer;

c) On the route between home and the workplace within a reasonable time and route.

2. Reduced ability to work by five percent or more due to the accident as prescribed in Clause 1 of this Article.

Article 44. Conditions for receiving occupational disease benefits

Workers are entitled to occupational disease benefits when they meet all of the following conditions:

1. Suffering an occupational disease listed in the occupational disease catalog issued by the Ministry of Health and the Ministry of Labor, Invalids and Social Affairs while working in an environment or occupation with hazardous factors;

2. Reduced ability to work by five percent or more due to the disease as prescribed in Clause 1 of this Article.

Article 45. Assessment of the degree of reduced ability to work

1. Workers suffering from occupational accidents or occupational diseases are entitled to have their degree of reduced ability to work assessed or reassessed when they fall under one of the following circumstances:

a) After injury or illness has been stabilized after treatment;

b) After recurrence of injury or illness has been stabilized after treatment.

2. Workers are entitled to have their total degree of reduced ability to work assessed when they fall under one of the following circumstances:

a) Suffering both an occupational accident and an occupational disease;

b) Suffering multiple occupational accidents;

c) Suffering multiple occupational diseases.

Article 46. One-time allowance

1. Workers whose ability to work is reduced by five percent to thirty percent are entitled to a one-time allowance.

2. The level of the one-time allowance is specified as follows:

a) For a five percent reduction in ability to work, they are entitled to five times the minimum wage, and for each additional one percent reduction, they are entitled to an additional half time the minimum wage;

b) In addition to the allowance prescribed in Point a of this Clause, they are also entitled to an additional allowance calculated based on the number of years of social insurance contributions, up to one year being calculated as half a month, and for each additional year of contribution thereafter, an additional three-tenths of a month of the salary paid for social insurance in the last month before taking leave for treatment.

Article 47. Monthly Allowance

1. Workers with a reduction in work capacity of 31% or more shall be entitled to monthly allowance.

2. The amount of monthly allowance is stipulated as follows:

a) A reduction of 31% in work capacity entitles the worker to receive 30% of the base salary, and for each additional 1% reduction, an additional 2% of the base salary is granted;

b) In addition to the monthly allowance specified in point a of this clause, the worker also receives an additional allowance calculated based on the number of years of social insurance contributions, at a rate of 0.5% for up to one year, and an additional 0.3% for each subsequent year of social insurance contributions, based on the last month's contribution salary before ceasing work for treatment.

Article 48. Time of Entitlement to Allowance

1. The time of entitlement to allowance as prescribed in Articles 46, 47, and 50 of this Law shall be counted from the month following the completion of treatment and discharge from hospital.

2. In cases where injury or illness recurs, if the worker undergoes reassessment of the reduction in work capacity, the time of entitlement to allowance shall be counted from the month when the Medical Assessment Council issues its conclusion.

Article 49. Means of Assistance for Daily Living and Orthopedic Devices

Workers who suffer from occupational accidents or occupational diseases resulting in impairment of bodily functions shall be provided with means of assistance for daily living and orthopedic devices according to their age limit, based on the condition of injury or illness.

Article 50. Service Allowance

Workers with a reduction in work capacity of 81% or more, who are paralyzed in the spine or blind in both eyes, amputated or paralyzed in both limbs, or suffering from mental illness, in addition to the allowance stipulated in Article 47 of this Law, shall receive a monthly service allowance equal to the base salary.

Article 51. One-time Allowance upon Death due to Occupational Accident or Occupational Disease

If workers die during work due to an occupational accident or occupational disease, or die during the initial period of treatment for such an accident or disease, their dependents shall be entitled to a one-time allowance of 36 times the base salary.

Article 52. Convalescence and Health Recovery after Treatment for Injury or Illness

1. After stable treatment for injuries caused by occupational accidents or illnesses caused by occupational diseases, if the health has not recovered, workers shall be entitled to convalesce and recover health for a period of five to ten days.

2. The benefit for one day is 25% of the base salary if convalescing and recovering health at home, and 40% of the base salary if convalescing and recovering health at a centralized facility.

Section 4

RETIREMENT BENEFITS

Article 53. Application of Retirement Benefits

The application of retirement benefits applies to workers as defined in Clause 1 of Article 2 of this Law.

Article 54. Conditions for Receiving Pension

1. Workers as defined in points a, b, c, d, g, h, and i of Clause 1 of Article 2 of this Law, except for the cases stipulated in Clause 3 of this Article, who have ceased work with at least 20 years of social insurance contributions shall be entitled to a pension if they meet one of the following conditions:

a) Male workers aged 60 or older, female workers aged 55 or older;

b) Male workers aged 55 to 60, female workers aged 50 to 55, and those who have worked for at least 15 years in heavy, hazardous, or extremely hazardous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or have worked for at least 15 years in areas with regional allowances of 0.7 or higher;

c) Workers aged 50 to 55 who have contributed at least 20 years to social insurance, including at least 15 years working in underground coal mining;

d) Workers infected with HIV/AIDS due to occupational risks.

2. Workers as defined in points e and f of Clause 1 of Article 2 of this Law, who have ceased work with at least 20 years of social insurance contributions, shall be entitled to a pension if they meet one of the following conditions:

a) Male workers aged 55 or older, female workers aged 50 or older, except in cases where other laws such as the Law on Military Officers, the Law on Public Security Officers, and the Law on Official Communications provide otherwise;

b) Male workers aged 50 to 55, female workers aged 45 to 50, and those who have worked for at least 15 years in heavy, hazardous, or extremely hazardous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or have worked for at least 15 years in areas with regional allowances of 0.7 or higher;

c) Workers infected with HIV/AIDS due to occupational risks.

3. Female workers who are full-time or part-time employees at communes, wards, or towns participating in social insurance, who cease work with at least 15 but less than 20 years of social insurance contributions and are aged 55 or older, shall be entitled to a pension.

4. The Government shall specify the age conditions for receiving a pension for certain special cases, and the conditions for receiving a pension for the subjects specified in points c and d of Clause 1 and point c of Clause 2 of this Article.

Article 55. Conditions for receiving old-age pension when work capacity is reduced

1. Workers specified in points a, b, c, d, g, h, and i of Clause 1, Article 2 of this Law, upon retirement, with at least 20 years of social insurance contributions shall be entitled to an old-age pension at a lower rate than those meeting the conditions for receiving an old-age pension as stipulated in points a and b of Clause 1, Article 54 of this Law if they fall under any of the following cases:

a) From January 1, 2016, males aged 51, females aged 46, and suffering from a reduction in work capacity of 61% or more shall meet the conditions for receiving an old-age pension due to reduced work capacity. Thereafter, each year increases by one year until 2020 onwards, males aged 55 and females aged 50 shall meet the conditions for receiving an old-age pension due to reduced work capacity of 61% or more;

b) Males aged 50, females aged 45, and suffering from a reduction in work capacity of 81% or more;

c) Suffering from a reduction in work capacity of 61% or more and having at least 15 years working in particularly arduous, toxic, or dangerous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health.

2. Workers specified in points d and e of Clause 1, Article 2 of this Law, upon retirement, with at least 20 years of social insurance contributions, suffering from a reduction in work capacity of 61% or more shall be entitled to an old-age pension at a lower rate than those meeting the conditions for receiving an old-age pension as stipulated in points a and b of Clause 2, Article 54 of this Law if they fall under any of the following cases:

a) Males aged 50, females aged 45 or older;

b) Having at least 15 years working in particularly arduous, toxic, or dangerous jobs listed by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health.

Article 56. Monthly old-age pension amount

1. From the date this Law comes into effect until December 31, 2017, the monthly old-age pension amount for workers meeting the conditions stipulated in Article 54 of this Law shall be calculated at 45% of the average monthly salary for social insurance contributions as stipulated in Article 62 of this Law corresponding to 15 years of social insurance contributions, thereafter adding 2% for males and 3% for females for each additional year; the maximum rate is 75%.

2. From January 1, 2018, the monthly old-age pension amount for workers meeting the conditions stipulated in Article 54 of this Law shall be calculated at 45% of the average monthly salary for social insurance contributions as stipulated in Article 62 of this Law and corresponding to the number of years of social insurance contributions as follows:

a) Male workers retiring in 2018 is 16 years, in 2019 is 17 years, in 2020 is 18 years, in 2021 is 19 years, from 2022 onwards is 20 years;

b) Female workers retiring from 2018 onwards is 15 years.

Thereafter, for each additional year, workers stipulated in points a and b of this clause shall have an additional 2% added; the maximum rate is 75%.

3. The monthly old-age pension amount for workers meeting the conditions stipulated in Article 55 of this Law shall be calculated as stipulated in Clause 1 and Clause 2 of this Article, thereafter reducing 2% for each year retired before the prescribed age.

In the case where the retirement age has a fractional period reaching six months, the reduction rate is 1%, over six months, there is no percentage reduction due to early retirement.

4. The monthly old-age pension amount for female workers meeting the conditions for receiving an old-age pension as stipulated in Clause 3, Article 54 shall be calculated based on the number of years of social insurance contributions and the average monthly salary for social insurance contributions as follows: 15 years of social insurance contributions is calculated at 45% of the average monthly salary for social insurance contributions stipulated in Article 62 of this Law. From 16 to less than 20 years of social insurance contributions, each additional year adds 2%.

5. The lowest monthly old-age pension amount for workers participating in mandatory social insurance meeting the conditions for receiving an old-age pension as stipulated in Articles 54 and 55 of this Law is equal to the basic wage, except for the cases stipulated in point i of Clause 1, Article 2 and Clause 3, Article 54 of this Law.

6. The Government shall provide detailed regulations for this Article.

Article 57. Adjustment of Pension

The Government shall specify the adjustment of pension based on the increase in the consumer price index and economic growth that is consistent with the state budget and the social insurance fund.

Article 58. One-time Allowance upon Retirement

1. Workers who have contributed to social insurance for more years than those corresponding to a 75% pension rate shall, upon retirement, in addition to their pension, also be entitled to a one-time allowance.

2. The amount of the one-time allowance shall be calculated based on the number of years of social insurance contributions exceeding those corresponding to a 75% pension rate, with each year of contribution being equivalent to 0.5 months of the average monthly salary used for social insurance contributions.

Article 59. Time of Receiving Pension

1. For workers currently contributing to mandatory social insurance as specified in points a, b, c, d, đ, e, and i of Clause 1, Article 2 of this Law, the time of receiving pension is the date recorded in the decision terminating employment issued by the employer when the worker has met the conditions for receiving pension as stipulated by law.

2. For workers currently contributing to mandatory social insurance as specified in point h of Clause 1, Article 2 of this Law, the time of receiving pension shall be calculated from the month immediately following when the worker meets the conditions for receiving pension and submits a written request to the social insurance agency.

3. For workers as specified in point g of Clause 1, Article 2 of this Law and those suspending their social insurance contributions, the time of receiving pension is the date recorded in the written request submitted by the worker who has met the conditions for receiving pension as stipulated.

4. The Minister of Labor, Invalids, and Social Affairs shall provide detailed regulations regarding the time of receiving pension for workers as specified in Clause 1, Article 2 of this Law.

Article 60. One-time Social Insurance Payment

1. Workers as specified in Clause 1, Article 2 of this Law may be entitled to a one-time social insurance payment if they fall under any of the following circumstances:

a) Meeting the age requirement for receiving pension as stipulated in Clauses 1, 2, and 4 of Article 54 of this Law but having less than 20 years of social insurance contributions or as stipulated in Clause 3 of Article 54 of this Law but having less than 15 years of contributions and not continuing voluntary social insurance participation;

b) Leaving the country to settle abroad;

c) Being diagnosed with one of the life-threatening diseases such as cancer, polio, cirrhosis, leprosy, severe tuberculosis, HIV/AIDS, or other diseases as prescribed by the Ministry of Health;

d) In cases where workers as specified in points đ and e of Clause 1, Article 2 of this Law, upon discharge, demobilization, or termination of employment, do not meet the conditions for receiving pension.

2. The amount of the one-time social insurance payment shall be calculated based on the number of years of social insurance contributions, as follows:

a) 1.5 months of the average monthly salary used for social insurance contributions for each year contributed before 2014;

b) 2 months of the average monthly salary used for social insurance contributions for each year contributed from 2014 onwards;

c) If the period of social insurance contributions is less than one year, the one-time social insurance payment shall be equal to the amount already paid, with a maximum of 2 months of the average monthly salary used for social insurance contributions.

3. The amount of the one-time social insurance payment as stipulated in Clause 2 of this Article does not include the amount of state support for voluntary social insurance contributions, except in the case specified in point c of Clause 1 of this Article.

4. The time of entitlement to a one-time social insurance payment is the date recorded in the decision of the social insurance agency.

Article 61. Suspension of Social Insurance Contribution Period

Workers who terminate employment without meeting the conditions for receiving pension as stipulated in Articles 54 and 55 of this Law or without receiving a one-time social insurance payment as stipulated in Article 60 of this Law shall be entitled to suspend their social insurance contribution period.

Article 62. Average Monthly Salary Used for Social Insurance Contributions to Calculate Pension and One-time Allowance

1. Workers subject to state-prescribed salary systems who have contributed to social insurance entirely under this system shall calculate the average monthly salary used for social insurance contributions prior to retirement as follows:

a) Contributing to social insurance before January 1, 1995, the average of the last five years' monthly salaries used for social insurance contributions before retirement shall be calculated;

b) Contributing to social insurance between January 1, 1995, and December 31, 2000, the average of the last six years' monthly salaries used for social insurance contributions before retirement shall be calculated;

c) Contributing to social insurance between January 1, 2001, and December 31, 2006, the average of the last eight years' monthly salaries used for social insurance contributions before retirement shall be calculated;

d) Contributing to social insurance between January 1, 2007, and December 31, 2015, the average of the last ten years' monthly salaries used for social insurance contributions before retirement shall be calculated;

đ) Contributing to social insurance between January 1, 2016, and December 31, 2019, the average of the last fifteen years' monthly salaries used for social insurance contributions before retirement shall be calculated;

e) Contributing to social insurance between January 1, 2020, and December 31, 2024, the average of the last twenty years' monthly salaries used for social insurance contributions before retirement shall be calculated;

g) Contributing to social insurance from January 1, 2025, onwards, the average of the entire period's monthly salaries used for social insurance contributions shall be calculated.

2. Workers who have contributed to social insurance entirely under the salary system determined by the employer shall calculate the average monthly salary used for social insurance contributions over the entire period.

3. Workers who have contributed to social insurance both under the state-prescribed salary system and the salary system determined by the employer shall calculate the average monthly salary used for social insurance contributions across all periods, with the period under the state-prescribed salary system being calculated according to the provisions of Clause 1 of this Article.

4. The Government shall provide detailed regulations on this matter.

Article 63. Adjustment of Wages Already Insured for Social Insurance

1. The wages already insured to serve as the basis for calculating the average monthly wage for social insurance contributions for workers as stipulated in Clause 1, Article 89 of this Law shall be adjusted according to the base salary at the time of receiving retirement benefits for workers participating in social insurance before January 1, 2016.

For workers who start participating in social insurance from January 1, 2016 onwards, the wages already insured to serve as the basis for calculating the average monthly wage for social insurance contributions shall be adjusted as prescribed in Clause 2 of this Article.

2. The wages already insured to serve as the basis for calculating the average monthly wage for social insurance contributions for workers as stipulated in Clause 2, Article 89 of this Law shall be adjusted based on the consumer price index of each period as prescribed by the Government.

Article 64. Suspension and Resumption of Monthly Pension and Social Insurance Allowance

1. Persons currently receiving monthly pension or social insurance allowance shall have their benefits suspended and then resumed when they fall under any of the following circumstances:

a) Illegal exit from the country;

b) Declared missing by a court;

c) There is evidence that the receipt of social insurance benefits does not comply with the provisions of the law.

2. Monthly pension and social insurance allowance shall continue to be paid when the person returns legally to reside in the country according to the law on residence. In cases where there is a court decision with legal effect revoking the declaration of disappearance, in addition to resuming the receipt of pension and allowance, the person will also be entitled to back payment of monthly pension and social insurance allowance from the date of suspension.

3. The social insurance agency must notify in writing and specify the reasons when deciding to suspend benefits as provided in point c, Clause 1 of this Article. Within thirty days from the date of suspension, the social insurance agency must issue a decision to resume benefits; if the decision terminates social insurance benefits, the reason must be specified.

Article 65. Implementation of Social Insurance Benefits for Persons Receiving Monthly Pensions or Social Insurance Allowances Who Move Abroad to Settle

1. Persons currently receiving monthly pensions or social insurance allowances who move abroad to settle shall be granted a one-time allowance.

2. The amount of the one-time allowance for persons currently receiving pensions shall be calculated based on the duration of social insurance contributions, with each year of contribution before 2014 counted as 1.5 months of the current pension, and each year of contribution from 2014 onwards counted as 2 months of the current pension; thereafter, for each month of pension received, the one-time allowance shall be reduced by 0.5 months of the current pension. The minimum amount is three months of the current pension.

3. The amount of the one-time allowance for persons currently receiving monthly social insurance allowances shall be three months of the current allowance.

Section 5

FUNERAL BENEFITS REGIME

Article 66. Funeral Allowance

1. When the following persons die, the person arranging the funeral shall receive a one-time funeral allowance:

a) Workers as stipulated in Clause 1, Article 2 of this Law who are making social insurance contributions or workers who are preserving their social insurance contribution period and have contributed for at least twelve months;

b) Workers who die due to work-related accidents or occupational diseases, or who die during treatment for work-related accidents or occupational diseases;

c) Persons currently receiving monthly pensions or monthly allowances for work-related accidents or occupational diseases who have stopped working.

2. The funeral allowance shall be ten times the base salary at the month in which the person stipulated in Clause 1 of this Article dies.

3. If the person stipulated in Clause 1 of this Article is declared dead by a court, relatives shall be entitled to the funeral allowance as stipulated in Clause 2 of this Article.

Article 67. Cases Entitled to Monthly Pension Benefits

1. The persons specified in Clause 1 and Clause 3 of Article 66 of this Law shall have their dependents entitled to monthly pension benefits in any of the following cases at the time of death:

a) Having contributed to social insurance for at least 15 years but not yet receiving a lump-sum social insurance benefit;

b) Receiving a retirement pension;

c) Dying due to work-related accidents or occupational diseases;

d) Receiving monthly disability benefits due to work-related accidents or occupational diseases with a reduction in working capacity of 61% or more.

2. The dependents of the persons specified in Clause 1 of this Article who are entitled to monthly pension benefits include:

a) Children under 18 years old; children aged 18 or older if they have a reduction in working capacity of 81% or more; children born when the father dies while the mother is pregnant;

b) Wives aged 55 or older or husbands aged 60 or older; wives under 55 years old, husbands under 60 years old if they have a reduction in working capacity of 81% or more;

c) Biological fathers, biological mothers, biological fathers-in-law, biological mothers-in-law, or other family members that the insured person has a legal obligation to support according to the law on marriage and family if they are male aged 60 or older, female aged 55 or older;

d) Biological fathers, biological mothers, biological fathers-in-law, biological mothers-in-law, or other family members that the insured person has a legal obligation to support according to the law on marriage and family if they are male under 60 years old, female under 55 years old and have a reduction in working capacity of 81% or more.

3. Dependents specified in Points b, c, and d of Clause 2 of this Article must not have income or have monthly income lower than the minimum wage. Income as defined in this Law does not include allowances stipulated by the law on preferential treatment for those who have rendered meritorious service to the country.

4. The deadline for requesting an examination to determine the degree of reduction in working capacity to receive monthly pension benefits is as follows:

a) Within four months from the date the insured person dies, the dependent must submit a request;

b) Within four months before or after the expiration date of the monthly allowance for the dependents specified in Point a of Clause 2 of this Article, the dependent must submit a request.

Article 68. Amount of Monthly Pension Benefits

1. The amount of monthly pension benefits for each dependent is equal to 50% of the minimum wage; in case the dependent does not have a direct caregiver, the amount of monthly pension benefits is equal to 70% of the minimum wage.

2. In the case where one person dies and falls within the category specified in Clause 1 of Article 67 of this Law, the number of dependents entitled to monthly pension benefits shall not exceed four people; in the case where two or more people die, the dependents of these individuals shall receive twice the amount stipulated in Clause 1 of this Article.

3. The commencement of monthly pension benefits shall be implemented from the month immediately following the month in which the person specified in Clause 1 and Clause 3 of Article 66 of this Law died. In the case where the father dies while the mother is pregnant, the commencement of monthly pension benefits for the child shall be calculated from the month the child is born.

Article 69. Cases Entitled to One-Time Bereavement Allowance

The relatives of persons specified in Clause 1 and Clause 3 of Article 66 of this Law shall be entitled to a one-time bereavement allowance if such persons die under any of the following circumstances:

1. Workers who die not falling within the cases stipulated in Clause 1 of Article 67 of this Law;

2. Workers who die under any of the cases stipulated in Clause 1 of Article 67 but have no relatives entitled to monthly pension benefits as provided for in Clause 2 of Article 67 of this Law;

3. Relatives entitled to monthly bereavement allowance as provided for in Clause 2 of Article 67 who wish to receive a one-time bereavement allowance, except in the case where the child is under six years old, or the child, spouse, or parent with a reduced work capacity of 81% or more;

4. In the case where workers die without any relatives as defined in Clause 6 of Article 3 of this Law, the one-time bereavement allowance shall be implemented according to the provisions of the law on inheritance.

Article 70. Amount of One-Time Bereavement Allowance

1. The amount of one-time bereavement allowance for the relatives of workers participating in social insurance or workers preserving their social insurance contribution period shall be calculated based on the number of years of social insurance contributions, with each year being equivalent to 1.5 months of the average monthly salary used for social insurance contributions before 2014; and two months of the average monthly salary used for social insurance contributions from 2014 onwards; the minimum amount is three months of the average monthly salary used for social insurance contributions. The average monthly salary used for social insurance contributions as the basis for calculating the one-time bereavement allowance shall be implemented according to the provisions of Article 62 of this Law.

2. The amount of one-time bereavement allowance for the relatives of those receiving pensions who die shall be calculated based on the time they have received pensions, if they die within the first two months of receiving the pension, it will be calculated as 48 months of the current pension; if they die thereafter, for every additional month of pension received, the allowance decreases by 0.5 months of the current pension, the minimum amount is three months of the current pension.

3. The base salary used to calculate the one-time bereavement allowance is the base salary at the month when the person specified in Clause 1 and Clause 3 of Article 66 of this Law dies.

Article 71. Retirement Benefits and Bereavement Allowances for Persons with Both Compulsory and Voluntary Social Insurance Contributions

1. Retirement benefits and bereavement allowances for workers with both compulsory and voluntary social insurance contributions shall be implemented as follows:

a) Having contributed to compulsory social insurance for at least twenty years, the conditions and level of pension benefits shall be implemented according to the compulsory social insurance policy; the minimum monthly pension shall be equal to the base salary, except for the subjects specified in point i of Clause 1 of Article 2 of this Law;

b) Having contributed to compulsory social insurance for at least fifteen years, the monthly bereavement allowance shall be implemented according to the compulsory social insurance policy;

c) Having contributed to compulsory social insurance for at least twelve months, funeral expenses shall be implemented according to the compulsory social insurance policy.

2. The Government shall provide detailed regulations for this provision.

CHAPTER IV

VOLUNTARY SOCIAL INSURANCE

Section 1

RETIREMENT BENEFITS
 

Article 72. Application Subjects for Pension Regime

The application subjects for the pension regime under voluntary social insurance are workers as stipulated in Clause 4, Article 2 of this Law.

Article 73. Conditions for Receiving Pension

1. Workers shall receive pension when they meet all of the following conditions:

a) Male workers aged 60 or older, female workers aged 55 or older;

b) Having contributed to social insurance for at least 20 years.

2. Workers who have met the age requirement as prescribed in point a, Clause 1 of this Article but have not yet contributed to social insurance for 20 years may continue contributing until they reach 20 years to be eligible for pension.

Article 74. Monthly old-age pension amount

1. From the date this Law comes into effect until December 31, 2017, the monthly pension of workers meeting the conditions stipulated in Article 73 of this Law shall be calculated at 45% of the average monthly income contribution to social insurance as prescribed in Article 79 of this Law corresponding to 15 years of social insurance contributions; thereafter, for each additional year, it will be increased by 2% for males and 3% for females; the maximum rate is 75%.

2. As of January 1, 2018, the monthly pension of workers meeting the conditions stipulated in Article 73 of this Law shall be calculated at 45% of the average monthly income contribution to social insurance as prescribed in Article 79 of this Law and corresponding to the number of years of social insurance contributions as follows:

a) Male workers retiring in 2018 is 16 years, in 2019 is 17 years, in 2020 is 18 years, in 2021 is 19 years, from 2022 onwards is 20 years;

b) Female workers retiring from 2018 onwards is 15 years.

Thereafter, for each additional year, workers stipulated in points a and b of this clause shall have an additional 2% added; the maximum rate is 75%.

3. The adjustment of pension shall be carried out according to the provisions of Article 57 of this Law.

Article 75. One-time Allowance upon Retirement

1. Workers with more years of social insurance contributions than those corresponding to the 75% pension ratio, upon retirement, in addition to receiving pension, shall also receive a one-time allowance.

2. The amount of the one-time allowance shall be calculated based on the number of years of social insurance contributions exceeding those corresponding to the 75% pension ratio, with each year of social insurance contribution being equivalent to 0.5 months of the average monthly income contribution to social insurance.

Article 76. Time of Pension Payment

1. The time of pension payment for the subjects specified in Article 72 of this Law shall be counted from the month immediately following the month in which the social insurance participant meets the conditions for receiving pension as stipulated in Article 73 of this Law.

2. The Minister of Labor, Invalids and Social Affairs shall provide detailed regulations on this matter.

Article 77. One-time Social Insurance

1. Workers as stipulated in Clause 4, Article 2 of this Law who request it shall be entitled to one-time social insurance if they fall into one of the following cases:

a) Meeting the age requirement as prescribed in point a, Clause 1 of Article 73 of this Law but having not yet contributed to social insurance for 20 years and not continuing to participate in social insurance;

b) Leaving the country to settle abroad;

c) People currently suffering from one of the life-threatening diseases such as cancer, polio, cirrhosis, leprosy, severe tuberculosis, HIV/AIDS, and other diseases as prescribed by the Ministry of Health.

2. The amount of the one-time social insurance payment shall be calculated based on the number of years of social insurance contributions, as follows:

a) 1.5 months of the average monthly income contribution to social insurance for the years before 2014;

b) 2 months of the average monthly income contribution to social insurance for the years from 2014 onwards;

c) In case the period of social insurance contributions is less than one year, the amount of one-time social insurance benefit shall be equal to the amount already paid, with the maximum amount being 2 months of the average monthly income contribution to social insurance.

3. The amount of one-time social insurance benefit for the subject supported by the State in accordance with Clause 2 of this Article does not include the amount of State support for voluntary social insurance contributions, except in the case prescribed in point c, Clause 1 of this Article.

4. The time of entitlement to a one-time social insurance payment is the date recorded in the decision of the social insurance agency.

5. The implementation of the social insurance system for workers participating in voluntary social insurance who are receiving pension and moving abroad for settlement shall be carried out according to the provisions of Clause 1 and Clause 2 of Article 65 of this Law.

Article 78. Preservation of Social Insurance Contribution Periods, Suspension, and Continued Pension Payment

1. Workers who cease voluntary social insurance contributions without meeting the conditions to receive a pension as stipulated in Article 73 of this Law or without receiving a one-time social insurance payment as stipulated in Article 77 of this Law shall be entitled to preserve their social insurance contribution periods.

2. The suspension and continued receipt of pensions for voluntary social insurance participants shall be implemented according to the provisions of Article 64 of this Law.

Article 79. Average Monthly Income for Social Insurance Contributions

1. The average monthly income for social insurance contributions is calculated based on the average of all monthly incomes during the entire contribution period.

2. The monthly income already contributed to social insurance for calculating the average monthly income for social insurance contributions of workers shall be adjusted based on the consumer price index of each period as prescribed by the Government.

Section 2

FUNERAL BENEFITS REGIME

Article 80. Funeral Allowance

1. In the event of death, the person responsible for funeral arrangements shall be entitled to a funeral allowance in the following cases:

a) Workers with at least 60 months of social insurance contributions;

b) Persons currently receiving a pension.

2. The funeral allowance shall be ten times the base salary at the month in which the person stipulated in Clause 1 of this Article dies.

3. In the case where the persons specified in Clause 1 of this Article are declared dead by a court, their relatives shall be entitled to the allowance prescribed in Clause 2 of this Article.

Article 81. Bereavement Allowance

1. When workers who are making social insurance contributions, workers preserving their social insurance contribution periods, or persons receiving a pension die, their relatives shall be entitled to a one-time bereavement allowance.

2. The amount of the one-time bereavement allowance for the relatives of workers making social insurance contributions or preserving their social insurance contribution periods shall be calculated based on the number of years of social insurance contributions, with each year being equivalent to 1.5 months of the average monthly income for social insurance contributions as stipulated in Article 79 of this Law for contributions made before 2014; and 2 months of the average monthly income for social insurance contributions for contributions made from 2014 onwards.

If a worker has less than one year of social insurance contributions, the one-time bereavement allowance amount shall be equal to the total contributions made but not exceeding 2 months of the average monthly income for social insurance contributions; if a worker has both mandatory and voluntary social insurance contribution periods, the minimum one-time bereavement allowance shall be 3 months of the average monthly income and earnings for social insurance contributions.

3. The amount of the one-time bereavement allowance for the relatives of persons receiving a pension who die shall be calculated based on the duration of pension receipt, if death occurs within the first two months of pension receipt, it shall be equivalent to 48 months of the current pension; if death occurs thereafter, for each additional month of pension received, the allowance amount decreases by 0.5 months of the pension.

CHAPTER V

SOCIAL INSURANCE FUND

Article 82. Sources Forming the Social Insurance Fund

1. Employers contribute according to the provisions of Article 86 of this Law.

2. Workers contribute according to the provisions of Articles 85 and 87 of this Law.

3. Proceeds from investment activities of the fund.

4. State support.

5. Other lawful sources of income.

Article 83. Component Funds of the Social Insurance Fund

1. Illness and Maternity Fund.

2. Occupational Accident and Occupational Disease Fund.

3. Retirement and Survivorship Fund.

Article 84. Use of the social insurance fund

1. Pay social insurance benefits to workers as prescribed in Chapters III and IV of this Law.

2. Contribute to health insurance for those receiving pension or retirement allowance, or disability benefit due to work-related accidents or occupational diseases on a monthly basis, or maternity leave allowance upon childbirth or adoption, or sickness benefit for workers suffering from diseases listed in the Directory of Diseases Requiring Long-Term Treatment issued by the Ministry of Health.

3. Management costs of social insurance as prescribed in Article 90 of this Law.

4. Pay examination fees for assessing the degree of reduced working capacity in cases where the worker is not referred by the employer for such examination but the assessment results meet the conditions for receiving social insurance benefits.

5. Invest to preserve and increase the fund as prescribed in Articles 91 and 92 of this Law.

Article 85. Contribution Rate and Method for Workers Participating in Compulsory Social Insurance

1. Workers specified in points a, b, c, d, đ, and h Clause 1 Article 2 of this Law shall contribute 8% of their monthly salary into the pension and death benefit fund on a monthly basis.

Workers specified in point i Clause 1 Article 2 of this Law shall contribute 8% of the basic wage into the pension and death benefit fund on a monthly basis.

2. The contribution rate and method for workers specified in point g Clause 1 Article 2 of this Law are as follows:

a) Monthly contribution into the pension and death benefit fund shall be 22% of the monthly salary paid for social insurance before going to work abroad for workers who have previously participated in compulsory social insurance; 22% of twice the basic wage for workers who have not participated in compulsory social insurance or have already participated but received a lump-sum payment.

b) Contributions can be made quarterly, semi-annually, annually, or in advance according to the term stipulated in the contract sending workers to work abroad. Workers may pay directly to the social insurance agency in their place of residence before going abroad or through the enterprise or organization sending them abroad.

In case contributions are made through the enterprise or organization sending workers abroad, the enterprise or organization collects and pays social insurance for the workers and registers the contribution method with the social insurance agency.

If workers' contracts are extended or new contracts are signed immediately in the receiving country, they shall make social insurance contributions according to the methods prescribed herein or pay arrears to the social insurance agency upon return to the home country.

3. Workers who do not work and do not receive wages for 14 working days or more in a month shall not contribute to social insurance that month. This period will not be counted towards social insurance benefits, except in cases of maternity leave.

4. Workers specified in points a and b Clause 1 Article 2 of this Law who enter into labor contracts with multiple employers shall only contribute to social insurance according to Clause 1 of this Article for the first labor contract entered into.

5. Workers earning wages based on production or fixed contracts at enterprises, cooperatives, individual business households, or cooperative organizations operating in agriculture, forestry, fisheries, and salt industry shall contribute to social insurance monthly according to Clause 1 of this Article; the contribution method can be monthly, quarterly, or semi-annually.

6. Determining the time of social insurance contributions for calculating pension and monthly survivor's allowance, one year must consist of 12 months; if workers meet the age requirement for pension but are short of up to six months of social insurance contributions, they can make a one-time additional contribution for the remaining months at the combined monthly contribution rate of both the worker and the employer based on the monthly salary paid for social insurance before retirement into the pension and death benefit fund.

7. Calculation of pension and survivor's allowance benefits when there are fractional months of social insurance contributions is as follows:

a) From one to six months is counted as half a year;

b) From seven to eleven months is counted as one year.

Article 86. Contribution Levels and Methods for Employers

1. Employers shall contribute monthly to the social insurance fund based on the salary of employees as stipulated in Points a, b, c, d, đ, and h of Clause 1, Article 2 of this Law, as follows:

a) 3% into the sick leave and maternity fund;

b) 1% into the occupational accident and disease fund;

c) 14% into the retirement and survivorship fund.

2. Employers shall contribute monthly to the social insurance fund based on the minimum wage level for each employee as stipulated in Point e of Clause 1, Article 2 of this Law, as follows:

a) 1% into the occupational accident and disease fund;

b) 22% into the retirement and survivorship fund.

3. Employers shall contribute 14% of the minimum wage level monthly into the retirement and survivorship fund for employees as stipulated in Point i of Clause 1, Article 2 of this Law.

4. Employers are not required to contribute social insurance for employees as provided for in Clause 3, Article 85 of this Law.

5. For employers who are enterprises, cooperatives, individual business households, or cooperative organizations operating in agriculture, forestry, fisheries, salt production, and paying wages based on output or contracts, the monthly contribution rate shall be as specified in Clause 1 of this Article; the payment method can be implemented monthly, every three months, or every six months.

6. The Minister of Labor, Invalids, and Social Affairs shall provide detailed regulations for Clause 5 of Article 85 and Clause 5 of Article 86 of this Law.

Article 87. Contribution Levels and Methods for Voluntary Social Insurance Participants

1. Employees as stipulated in Clause 4, Article 2 of this Law shall contribute monthly at 22% of their chosen monthly income into the retirement and survivorship fund; the lowest monthly income basis for social insurance contributions shall be equal to the poverty standard in rural areas, and the highest shall be 20 times the minimum wage level.

Based on economic and social development conditions and the state budget's capacity during each period, the support levels, beneficiaries, and implementation time for the policy of supporting social insurance contributions for voluntary social insurance participants shall be determined.

2. Employees may choose one of the following contribution methods:

a) Monthly;

b) Every three months;

c) Every six months;

d) Annually;

đ) A lump sum for multiple future years at a lower monthly contribution rate or a lump sum for the remaining years at a higher monthly contribution rate than that specified in this Article.

3. The Government shall provide detailed regulations on this Article.

Article 88. Suspension of Mandatory Social Insurance Contributions

1. Suspension of contributions to the retirement and survivorship fund is defined as follows:

a) In cases where employers face difficulties leading to temporary cessation of production and business operations, resulting in both employees and employers being unable to make social insurance contributions, they may suspend contributions to the retirement and survivorship fund for a period not exceeding twelve months;

b) Upon expiration of the suspension period specified in Point a of this Clause, employers and employees shall continue making social insurance contributions and pay back the suspended contributions. The late payment interest on the back payments shall not apply as stipulated in Clause 3, Article 122 of this Law.

2. Employees participating in mandatory social insurance who are temporarily detained may suspend social insurance contributions with the consent of the employer. If the competent authority determines that the employee was wrongfully detained, social insurance contributions for the detention period shall be made up. The late payment interest on the back payments shall not apply as stipulated in Clause 3, Article 122 of this Law.

3. The Government shall provide detailed regulations for this Article and other cases of suspending mandatory social insurance contributions.

Article 89. Monthly Salary for Compulsory Social Insurance Contributions

1. For employees subject to state-prescribed salary systems, the monthly salary for compulsory social insurance contributions shall be the salary according to rank, grade, military rank, and allowances for position, seniority exceeding the ceiling, and occupational seniority (if applicable).

For employees specified in point i, Clause 1, Article 2 of this Law, the monthly salary for compulsory social insurance contributions shall be the base salary.

2. For employees making compulsory social insurance contributions under a salary system determined by their employers, the monthly salary for compulsory social insurance contributions shall be the salary and wage allowances as prescribed by labor laws.

From January 1, 2018 onwards, the monthly salary for compulsory social insurance contributions shall be the salary, wage allowances, and other supplementary amounts as prescribed by labor laws.

3. In cases where the monthly salary stipulated in Clauses 1 and 2 of this Article exceeds twenty times the base salary, the monthly salary for compulsory social insurance contributions shall be twenty times the base salary.

4. The Government shall provide detailed regulations on the recovery of overdue monthly salaries for compulsory social insurance contributions for both employees and employers, except for cases stipulated in Clause 3, Article 122 of this Law.

Article 90. Anticipated profit social insurance

Article 90. Management Costs of Social Insurance

a) Propaganda and dissemination of policies and laws on social insurance; training and professional development in social insurance matters;

b) Reforming social insurance procedures, modernizing management systems; developing and managing participants and beneficiaries of social insurance;

c) Organizing collection, payment of social insurance benefits, and activities of the social insurance agency's organizational structure at all levels.

2. The annual funding for implementing these tasks as stipulated in Clause 1 of this Article shall be extracted from the profits generated by investment activities from the fund.

Every three years, the Government shall report to the Standing Committee of the National Assembly for a decision on the level of social insurance management costs.

3. The Prime Minister shall provide detailed regulations on Clause 1 of this Article.

Article 91. Investment Principles

Investment activities from the social insurance fund must ensure safety, effectiveness, and the recovery of invested capital.

Article 92. Forms of Investment

1. Purchasing government bonds.

2. Depositing money, purchasing bonds, bills, and deposit certificates at commercial banks with good operational quality as rated by the State Bank of Vietnam.

3. Lending to the state budget.

4The Government shall provide detailed regulations on this matter.

Chapter VI

ORGANIZATION AND MANAGEMENT OF SOCIAL INSURANCE

Article 93. Social Insurance Agency

1. The social insurance agency is a state body responsible for implementing social insurance systems and policies, managing and utilizing social insurance, health insurance, and unemployment insurance funds; inspecting social insurance, unemployment insurance, and health insurance contributions, and other tasks as prescribed by this Law.

2. The Government shall provide specific regulations on the organization, duties, and powers of the social insurance agency.

Article 94. Social Insurance Management Board

1. The national-level social insurance management board is responsible for directing and supervising the activities of the social insurance agency and advising on social insurance, health insurance, and unemployment insurance policies.

2. The social insurance management board consists of representatives from the Vietnam General Confederation of Labor, organizations representing employers, state agencies managing social insurance, state agencies managing health insurance, the Vietnam Social Security, and other related organizations.

3. The social insurance management board has a Chairman, Deputy Chairmen, and members appointed, relieved, or dismissed by the Prime Minister; the term of office for members of the social insurance management board is five years.

4. The Government shall provide detailed regulations on the working system, responsibilities, and operating expenses of the social insurance management board.

Article 95. Duties and Authorities of the Social Insurance Management Board

1. Approve the strategic development plan for the social insurance industry, long-term plans (five-year and annual) on implementing social insurance, health insurance, unemployment insurance systems, and proposals to maintain and increase social insurance, health insurance, and unemployment insurance funds.

Supervise and inspect the implementation by the social insurance agency of strategies, plans, and proposals after they have been approved.

2. Recommend to competent state agencies the establishment, amendment, and supplementation of policies and laws regarding social insurance, health insurance, unemployment insurance, the strategic development of social insurance, the organizational structure of the social insurance agency, and management mechanisms and usage of social insurance, health insurance, and unemployment insurance funds.

3. Decide and be responsible before the Government for investment forms and structures of social insurance, health insurance, and unemployment insurance funds based on the proposal of the social insurance agency.

4. Approve annual reports on the implementation of social insurance, health insurance, and unemployment insurance systems, and the management and usage of social insurance, health insurance, and unemployment insurance funds before the Vietnam Social Security submits them to competent authorities.

5. Approve annual budgets for revenue and expenditure of social insurance, health insurance, and unemployment insurance funds; management costs for social insurance, health insurance, and unemployment insurance before the Vietnam Social Security submits them to competent authorities.

6. Annually report to the Prime Minister on the implementation of duties and authorities as prescribed and the results of activities.

7. Perform other tasks and authorities assigned by the Prime Minister.

Chapter VII

PROCEDURES FOR SOCIAL INSURANCE IMPLEMENTATION

Section 1

PROCEDURES FOR PARTICIPATING IN SOCIAL INSURANCE

Article 96. Social Insurance Booklet

1. The social insurance booklet is issued to each worker to record contributions and benefits under social insurance programs, serving as the basis for resolving social insurance matters as stipulated by this Law.

2. By 2020, the social insurance booklet will be replaced with a social insurance card.

3. The Government shall prescribe procedures and methods for participating in and resolving social insurance matters through electronic transactions.

Article 97. Application Documents for Participation and Issuance of Social Insurance Booklets

1. Initial application documents for participation in social insurance include:

a) An employer's social insurance registration form accompanied by a list of workers participating in social insurance;

b) A worker's social insurance registration form.

2. Reissue documents for the social insurance booklet in cases of damage or loss include:

a) A worker's request for reissuance of the social insurance booklet;

b) The damaged social insurance booklet.

3. The Government shall prescribe procedures and documents for participation and issuance of social insurance booklets for subjects specified in Point e Clause 1 Article 2 of this Law.

Article 98. Adjustment of Participation Information in Social Insurance

1. Employers must notify the social insurance agency in writing when there are changes in social insurance participation information.

2. Personal information adjustment documents for workers participating in social insurance include:

a) A personal information adjustment form;

b) The social insurance booklet;

c) A copy of relevant documents from authorized state agencies concerning the adjustment of personal information according to the law.

Article 99. Registration for Social Insurance Participation and Issuance of Social Insurance Books

1. The initial registration for social insurance participation shall be handled as follows:

a) Within thirty days from the date of signing the labor contract, employment contract, or recruitment, the employer shall submit the application form prescribed in Clause 1, Article 97 of this Law to the social insurance agency;

b) Workers participating in voluntary social insurance shall submit the application form prescribed in point b, Clause 1, Article 97 of this Law to the social insurance agency.

2. Workers shall submit the application form for reissuing the social insurance book as prescribed in Clause 2, Article 97 of this Law to the social insurance agency.

3. The social insurance agency shall have the responsibility to issue the social insurance book within the following timeframes:

a) Twenty days from the date of receiving all required documents for workers participating in mandatory social insurance for the first time;

b) Seven days from the date of receiving all required documents for workers participating in voluntary social insurance for the first time;

c) Fifteen days from the date of receiving all required documents for cases of reissuing the social insurance book; if the verification process of the social insurance payment period is complex, it shall not exceed forty-five days. In case of non-issuance, a written response with clear reasons must be provided;

d) Ten days from the date of receiving all required documents for cases of adjusting information on social insurance participation of workers, the social insurance agency must reissue the social insurance book. In case of non-resolution, a written response with clear reasons must be provided.

4. The Minister of Labor, Invalids, and Social Affairs shall stipulate detailed procedures and formalities for workers' participation in and resolution of social insurance benefits as prescribed in point b, Clause 1, Article 2 of this Law.

Section 2

PROCEDURES AND FORMALITIES FOR RESOLUTION OF SOCIAL INSURANCE BENEFITS

Article 100. Documents for Sickness Benefit

1. Original or certified copy of discharge certificate for workers or their children treated as inpatients. For workers or their children treated as outpatients, a certificate of leave for sickness benefit must be provided.

2. In cases where workers or their children seek medical treatment abroad, the documents prescribed in Clause 1 of this Article shall be replaced by a Vietnamese translation of the medical examination and treatment certificate issued by foreign healthcare facilities.

3. List of workers on leave for sickness benefit prepared by the employer.

4. The Minister of Health shall specify the format, procedures, and authority for issuing certificates of leave for sickness benefit, discharge certificates, and other forms prescribed in points c, d, and đ, Clause 1, Article 101 of this Law.

Article 101. Documents for Maternity Benefit

1. Documents for maternity benefit for female workers giving birth include:

a) Certified copy of the birth certificate or certified copy of the birth report of the child;

b) Certified copy of the death certificate of the child in case of the child's death, or certified copy of the death certificate of the mother in case of the mother's death after childbirth;

c) Certificate from a qualified healthcare facility regarding the mother's condition after childbirth, which renders her unable to care for the child;

d) Extract of the medical record or discharge certificate of the mother in case the child dies after birth without having been issued a birth report;

đ) Certificate from a qualified healthcare facility regarding the female worker's need to take leave for pregnancy care as prescribed in Clause 3, Article 31 of this Law.

2. In cases where female workers undergo prenatal checkups, miscarriage, abortion, stillbirth, or pathological termination of pregnancy, or implement contraceptive measures as prescribed in Clause 1, Article 37 of this Law, they must provide a certificate of leave for sickness benefit for outpatient treatment, or original or certified copy of the discharge certificate for inpatient treatment.

3. In cases where workers adopt a child under six months old, they must provide a certificate of adoption.

4. In cases where male workers take leave when their wives give birth, they must provide a certified copy of the birth report or certified copy of the birth certificate of the child and a certificate from a healthcare facility in cases requiring surgical delivery or delivery before 32 weeks of pregnancy.

5. List of workers on leave for maternity benefit prepared by the employer.

Article 102. Resolution of sickness and maternity benefits

1. Within forty-five days from the date of returning to work, the employee shall be responsible for submitting the files stipulated in Clause 1 and Clause 2 of Article 100 and Clauses 1, 2, 3, and 4 of Article 101 of this Law to the employer.

In cases where the employee terminates employment before the childbirth or adoption date, they shall submit the files stipulated in Clause 1 and Clause 3 of Article 101 of this Law and present the social insurance book to the social insurance agency.

2. Within ten days from the date of receiving all files from the employee, the employer shall be responsible for preparing the files stipulated in Articles 100 and 101 of this Law and submitting them to the social insurance agency.

3. Responsibilities of the social insurance agency in resolving:

a) Within ten days from the date of receiving all files according to the regulations from the employer, the social insurance agency must resolve and organize payment to the employee;

b) Within five working days from the date of receiving all files according to the regulations from the employee who terminated employment before childbirth or adoption, the social insurance agency must resolve and organize payment to the employee.

4. In cases where the social insurance agency does not resolve, it must reply in writing and clearly state the reasons.

Article 103. Resolution of recuperation allowance after sickness and maternity

1. Within ten days from the date when the employee meets the conditions to enjoy the recuperation allowance after sickness and maternity, the employer shall prepare a list and submit it to the social insurance agency.

2. Within ten days from the date of receiving all files according to the regulations, the social insurance agency shall be responsible for resolving and organizing payment to the employee; in cases where it does not resolve, it must reply in writing and clearly state the reasons.

Article 104. Files for enjoying work injury benefits

1. Social insurance book.

2. Work accident investigation report, in cases where traffic accidents are determined to be work accidents, there must also be a traffic accident report or an on-site examination report and a diagram of the traffic accident scene.

3. Discharge certificate after treatment for work injury.

4. Medical assessment board's report on the degree of reduction in work capacity.

5. Document requesting resolution of work injury benefits.

Article 105. Files for enjoying occupational disease benefits

1. Social insurance book.

2. Environmental measurement record with harmful factors, in cases where the record applies to multiple people, each employee's file must include a copy.

3. Discharge certificate after occupational disease treatment, in cases where treatment is not conducted at a hospital, a medical examination certificate for occupational diseases must be provided.

4. Medical assessment board's report on the degree of reduction in work capacity.

5. Document requesting resolution of occupational disease benefits.

Article 106. Resolution of work injury and occupational disease benefits

1. The employer submits the files to the social insurance agency according to the provisions of Articles 104 and 105 of this Law.

2. Within fifteen days from the date of receiving all files, the social insurance agency shall be responsible for resolving work injury and occupational disease benefits; in cases where it does not resolve, it must reply in writing and clearly state the reasons.

Article 107. Settlement of Allowances for Restoring Health After Work Accidents and Occupational Diseases

1. The employer shall prepare a list of employees who have received work accident or occupational disease benefits but whose health has not yet recovered and submit it to the social insurance agency.

2. Within fifteen days from the date of receiving complete files as prescribed, the social insurance agency shall be responsible for settling the health restoration allowance for the employee and transferring the money to the employer; if the settlement is not made, a written response with the reasons must be provided.

3. Within ten days from the date of receiving the money transferred by the social insurance agency, the employer shall be responsible for paying the allowance to the employee.

Article 108. Documents for Receiving Pension

1. The documents for receiving pension for employees participating in mandatory social insurance include:

a) Social insurance book;

b) Decision to retire and receive pension benefits or document terminating the labor contract to receive pension benefits;

c) Medical assessment report on the degree of reduced working capacity issued by the medical examination board in accordance with Article 55 of this Law or certificate of HIV/AIDS infection due to occupational accidents for cases stipulated in Article 54 of this Law.

2. The documents for receiving pension for employees participating in voluntary social insurance, those preserving time for social insurance participation including those serving prison sentences include:

a) Social insurance book;

b) Application for receiving pension;

c) Power of attorney for processing retirement benefit procedures and receiving pension for those serving prison sentences;

d) Official document from competent state agencies regarding legal re-settlement in the country for cases of illegal exit;

đ) Court decision with legal effect revoking the declaration of disappearance for cases of returnees from disappearance.

Article 109. Documents for Receiving One-Time Social Insurance Benefits

1. Social insurance book.

2. Employee's application for receiving one-time social insurance benefits.

3. For those going abroad for permanent settlement, additional copies of certificates from authorized agencies confirming renunciation of Vietnamese citizenship or certified or notarized translations of one of the following documents must be submitted:

a) Passport issued by a foreign country;

b) Visa issued by a foreign authority with confirmation of permission to enter for permanent settlement abroad;

c) Documentation confirming ongoing procedures for obtaining foreign citizenship; documentation confirming or residence permit cards valid for at least five years issued by foreign authorities.

4. Extracts from medical records as specified in point c Clause 1 Article 60 and point c Clause 1 Article 77 of this Law.

5. For employees stipulated in Article 65 and Clause 5 Article 77 of this Law, the procedure for receiving one-time allowances shall be carried out according to the provisions of Clauses 2 and 3 of this Article.

Article 110. Settlement of Pension and One-Time Social Insurance Benefits

1. Within thirty days from the date the employee is entitled to receive pension, the employer shall submit the documents specified in Clause 1 Article 108 of this Law to the social insurance agency.

2. Within thirty days from the date the employee is entitled to receive pension, employees preserving time for social insurance contributions, those participating in voluntary social insurance shall submit the documents specified in Clause 2 Article 108 of this Law to the social insurance agency.

3. Within thirty days from the date the employee meets the conditions and requests one-time social insurance benefits, the employee shall submit the documents specified in Article 109 of this Law to the social insurance agency.

4. Within twenty days from the date of receiving complete documents as prescribed for pension recipients or within ten days from the date of receiving complete documents as prescribed for one-time social insurance benefit recipients, the social insurance agency shall be responsible for settling and organizing payment to the employee; if the settlement is not made, a written response with the reasons must be provided.

Article 111. Documents for Entitlement to Funeral Allowance

1. Documents for entitlement to funeral allowance for persons currently contributing to social insurance and those preserving their social insurance contribution period include:

a) Social insurance book;

b) A copy of the death certificate or death notice or a copy of the court decision declaring death that has taken legal effect;

c) The application form of the dependents and the minutes of the meeting of the dependents in cases where they are entitled to monthly benefits but choose to receive a one-time funeral allowance;

d) The investigation report on work-related accidents, in cases where traffic accidents are determined to be work-related accidents, there must also be a traffic accident report or an inspection report and a diagram of the traffic accident scene as stipulated in Clause 2 of Article 104 of this Law; a copy of the medical record for occupational disease treatment in cases of death due to occupational diseases;

đ) The assessment report on the degree of reduction in working capacity for dependents with a reduction in working capacity of 81% or more.

2. Documents for entitlement to funeral allowance for persons currently receiving or temporarily suspended from receiving pension, monthly disability allowance, or occupational disease allowance include:

a) A copy of the death certificate or death notice or the court decision declaring death that has taken legal effect;

b) The application form of the dependents and the minutes of the meeting of the dependents in cases where they are entitled to monthly benefits but choose to receive a one-time funeral allowance;

c) The assessment report on the degree of reduction in working capacity for dependents with a reduction in working capacity of 81% or more.

Article 112. Processing of Entitlement to Funeral Allowance

1. Within ninety days from the date when the person preserving the social insurance contribution period, voluntarily participating in social insurance, or currently receiving pension, monthly disability allowance, or occupational disease allowance dies, their dependents shall submit the documents specified in Article 111 of this Law to the social insurance agency.

Within ninety days from the date when a worker contributing to mandatory social insurance dies, their dependents shall submit the documents specified in Clause 1 of Article 111 of this Law to the employer.

2. Within thirty days from the date of receipt of all documents from the dependents of the worker, the employer shall submit the documents specified in Clause 1 of Article 111 of this Law to the social insurance agency.

3. Within fifteen days from the date of receipt of all documents, the social insurance agency shall have the responsibility to process and organize payment to the dependents of the worker. In case of non-approval, a written response must be provided with clear reasons stated.

Article 113. Documents for Continued Monthly Pension and Social Insurance Allowance for Persons Returning Legally After Illegal Departure and Persons Returning After Being Declared Missing by Court

1. Application for continued monthly pension and social insurance allowance.

2. Official document from the competent state authority regarding legal return and settlement in the country for persons returning legally after illegal departure.

3. Court decision with legal effect revoking the declaration of missing for cases where the court declaration of missing has taken legal effect and the person has returned.

Article 114. Processing of Continued Monthly Pension and Social Insurance Allowance for Persons Returning Legally After Illegal Departure and Persons Returning After Being Declared Missing by Court

1. Workers shall submit the documents specified in Article 113 of this Law to the social insurance agency.

2. Within fifteen days from the date of receipt of all documents as prescribed, the social insurance agency shall have the responsibility to process; in case of non-approval, a written response must be provided with clear reasons stated.

Article 115. Transfer of Pension and Social Insurance Allowance Receiving Location

A person receiving monthly pension or social insurance allowance who moves to a different location within the country and wishes to continue receiving social insurance benefits at their new place of residence shall submit a request to the social insurance agency where they are currently receiving benefits.

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

Article 116. Handling of Social Insurance Benefits Delayed Beyond Specified Time Limits

1. In cases where the time limit specified in Clause 1 and Clause 2 of Article 102, Clause 1 of Article 103, Clause 1 and Clause 2 of Article 110, and Clause 1 and Clause 2 of Article 112 of this Law is exceeded, a written explanation must be provided.

2. If the submission of application and the granting of social insurance benefits are delayed beyond the specified time limits, causing damage to the legitimate rights and interests of the beneficiary, compensation must be provided according to the provisions of the law, except in cases where the delay is due to the fault of the employee or the relative of the employee who is entitled to social insurance benefits.

Article 117. Documentation and Procedure for Medical Examination and Assessment of Work Capacity Reduction for Social Insurance Benefit Resolution

1. The documentation and procedure for medical examination and assessment of work capacity reduction for social insurance benefit resolution shall be stipulated by the Minister of Health.

2. The medical examination and assessment of work capacity reduction must ensure accuracy, transparency, and fairness. The Medical Appraisal Board is responsible for the accuracy of its appraisal results according to the provisions of the law.

CHAPTER VIII

PETITION, COMPLAINT AND VIOLATION HANDLING REGARDING SOCIAL INSURANCE

Article 118. Petition Regarding Social Insurance

1. Workers, persons receiving monthly pension or social insurance allowance, persons suspending social insurance contribution period, and other individuals have the right to request competent authorities or organizations to review decisions or actions that violate social insurance laws and infringe upon their legitimate rights and interests.

2. Employers have the right to request competent authorities or organizations to review decisions or actions that violate social insurance laws and infringe upon their legitimate rights and interests.

Article 119. Procedure for Resolving Petitions Regarding Social Insurance

1. The resolution of petitions concerning administrative decisions or actions regarding social insurance shall be carried out in accordance with the law on petition.

2. For petitions concerning decisions or actions regarding social insurance that do not fall under the circumstances specified in Clause 1 of this Article, the petitioner has the right to choose one of the following two forms:

a) Submitting a first-level petition to the authority or individual who made the decision or committed the violation. In cases where the authority or individual making the social insurance decision or action being petitioned no longer exists, the provincial labor management authority shall be responsible for resolving the petition;

b) Initiating a lawsuit before the court in accordance with the law.

3. In cases where the petitioner specified in point a of Clause 2 of this Article disagrees with the initial petition resolution decision or the petition is not resolved within the prescribed time limit, they have the right to initiate a lawsuit or submit a petition to the provincial labor management authority.

In cases where the petitioner disagrees with the petition resolution decision of the provincial labor management authority or the petition is not resolved within the prescribed time limit, they have the right to initiate a lawsuit.

4. The statute of limitations for petitions and the time limit for resolving petitions shall be applied in accordance with the law on petition.

Article 120. Reporting and Handling Reports on Social Insurance

The reporting and handling of reports regarding violations of laws on social insurance shall be carried out in accordance with the provisions of the law on reporting.

Article 121. Administrative Sanctioning Authority, Fine Amounts, and Measures to Mitigate Consequences in the Field of Social Insurance, Health Insurance, and Unemployment Insurance

1. The authority of the social insurance agency includes:

a) The General Director of the Vietnam Social Security has the authority as prescribed in Clause 4, Article 46 of the Law on Handling Administrative Violations;

b) The Director of provincial social security has the authority as prescribed in Clause 2, Article 46 of the Law on Handling Administrative Violations;

c) The Head of the specialized inspection team established by decision of the General Director of the Vietnam Social Security has the authority as prescribed in Clause 3, Article 46 of the Law on Handling Administrative Violations.

2. The person authorized to impose administrative sanctions as stipulated in Clause 1 of this Article may delegate to a deputy to carry out the handling of administrative violations.

3. The maximum fine amount for the field of social insurance, health insurance, and unemployment insurance, forms of administrative sanctions, measures to mitigate consequences, procedures for imposing administrative sanctions, and other relevant provisions on administrative sanctions shall be implemented in accordance with the Law on Handling Administrative Violations and other related laws.

Article 122. Handling Violations of Laws on Social Insurance

1. Organizations and agencies that violate the provisions of this Law shall be subject to administrative sanctions depending on the nature and degree of violation; if damage is caused, they must compensate according to the law.

2. Individuals who violate the provisions of this Law shall be subject to administrative sanctions, disciplinary actions, or criminal prosecution depending on the nature and degree of violation; if damage is caused, they must compensate according to the law.

3. Employers who violate the provisions of Clauses 1, 2, and 3 of Article 17 of this Law for thirty days or more shall, in addition to paying the full amount of unpaid or late payments and being processed according to the law, also pay interest equal to twice the average investment return rate of the social insurance fund of the previous year on the amount and period of late payment; if not implemented, at the request of the authorized person, banks, credit organizations, and state treasuries shall deduct from the employer's deposit account to pay the unpaid and late payments and interest into the account of the social insurance agency.
 

Chapter IX

IMPLEMENTING PROVISIONS

Article 123. Transitional Provisions

1. The provisions of this Law apply to persons who have participated in social insurance before the effective date of this Law.

2. Persons receiving pensions before January 1, 1994, persons currently receiving pensions, disability allowances, work injury allowances, occupational disease allowances, monthly allowances, monthly allowances for village, town, and township cadres who have retired, persons who have completed their entitlement period and are currently receiving monthly allowances, and persons whose social insurance benefits were suspended due to legal violations before the effective date of this Law shall continue to follow previous regulations and have their benefit levels adjusted.

3. Workers who have accumulated time contributing to social insurance including regional allowances, in addition to pensions, one-time social insurance benefits, and allowances, shall be entitled to a one-time regional allowance; those currently receiving pensions, disability allowances, and monthly work injury allowances, occupational disease allowances who are receiving regional allowances at their place of residence shall continue to receive them.

4. Persons receiving spousal benefits at overseas Vietnamese representative offices participating in mandatory social insurance with retirement and death benefits; workers who have stopped working due to diseases listed in the Ministry of Health's list of diseases requiring long-term treatment and are receiving sick leave benefits before the effective date of this Law shall be handled according to the Government's regulations.

5. Persons receiving monthly pensions, disability allowances, work injury allowances, and occupational disease allowances before the effective date of this Law, when deceased, shall be eligible for the death benefits stipulated in this Law.

6. Workers who had worked in the public sector before January 1, 1995, and meet the conditions for receiving severance pay or lump-sum severance pay, discharge pay, or demobilization pay but have not yet received it, shall be considered as having contributed to social insurance during that period. The calculation of service time before January 1, 1995, for social insurance benefits shall be carried out according to previous regulations on calculating service time before January 1, 1995, for social insurance benefits for civil servants, public officials, employees, workers, and people's police.

Annually, the State will transfer a portion of the budget to the social insurance fund to ensure sufficient pension and social insurance allowances for those receiving pensions and social insurance allowances before January 1, 1995; and contribute to social insurance for the working period before January 1, 1995, for persons specified in Clause 6 of this Article.

8. Workers who met the conditions and enjoyed social insurance benefits before the effective date of this Law shall continue to follow the provisions of the Social Insurance Law No. 71/2006/QH11.

9. Persons receiving pensions, social insurance allowances, and monthly allowances who are currently entering into labor contracts are not required to participate in mandatory social insurance.

10. The Government shall specify detailed regulations for this Article.

Article 124. Effective Date

1. This Law shall take effect from January 1, 2016, except for the provisions at point b, Clause 1 and Clause 2 of Article 2 of this Law which shall take effect from January 1, 2018.
2. The Social Insurance Law No. 71/2006/QH11 shall cease to be effective from the date this Law takes effect.

Article 125. Detailed Provisions

The Government and competent authorities shall promulgate detailed regulations for the provisions assigned in this Law.

This Law was passed by the National Assembly of the Socialist Republic of Vietnam, the thirteenth session, eighth meeting on November 20, 2014.