Circular No. 58/2015/TT-BLDTBXH stipulates the adjustment rate for salaries and monthly incomes already paid into social insurance for workers from January 1, 2016 to December 31, 2016. The adjustment rate is determined according to Table 1 (salary) and Table 2 (income).
적용 범위
Workers participating in social insurance or preserving time for social insurance participation, with time paid into social insurance under the salary system decided by the employer; voluntary social insurance participants.
핵심 사항
- Workers participating in social insurance or preserving time for social insurance participation, with time paid into social insurance under the salary system decided by the employer → their monthly salaries already paid into social insurance will be adjusted according to the formula: Adjusted monthly salary for social insurance payment = Total monthly salary for social insurance payment x Salary adjustment rate corresponding to the year (Table 1).
- Voluntary social insurance participants → their monthly incomes already paid into social insurance will be adjusted according to the formula: Adjusted monthly voluntary social insurance income = Total monthly income for social insurance payment x Income adjustment rate corresponding to the year (Table 2).
- The adjustment rates for salaries and incomes are determined according to Table 1 and Table 2.
- Workers who have both time paid into social insurance under the state-prescribed salary system and time paid into social insurance under the employer-decided salary system → their monthly salaries already paid into social insurance will be adjusted according to the formula set out in Article 2.
- Workers who have both mandatory social insurance time and voluntary social insurance time → their monthly voluntary social insurance incomes will be adjusted according to the formula set out in Article 3.
🌐 이 문서의 사회적 영향
- Positive impact: Workers and voluntary social insurance participants will receive higher pension and lump-sum benefits due to the adjustment of their salaries and incomes.
- Negative impact: It may increase costs for employers when they must adjust workers' salaries.
❓ 자주 묻는 질문
How is the adjustment rate for monthly salaries already paid into social insurance determined?
The adjustment rate for monthly salaries already paid into social insurance is determined according to the formula: Adjusted monthly salary for social insurance payment = Total monthly salary for social insurance payment x Salary adjustment rate corresponding to the year (Table 1).
How is the adjustment rate for monthly voluntary social insurance incomes already paid into social insurance determined?
The adjustment rate for monthly voluntary social insurance incomes already paid into social insurance is determined according to the formula: Adjusted monthly voluntary social insurance income = Total monthly income for social insurance payment x Income adjustment rate corresponding to the year (Table 2).
How are monthly salaries already paid into social insurance under the state-prescribed salary system and the employer-decided salary system adjusted?
Monthly salaries already paid into social insurance under the employer-decided salary system are adjusted according to the formula set out in Article 2 of this Circular.
Voluntary social insurance participants who have mandatory social insurance time, how are their monthly voluntary social insurance incomes adjusted?
Monthly voluntary social insurance incomes are adjusted according to the formula set out in Article 3 of this Circular. In cases where there is time paid into social insurance under the employer-decided salary system, the monthly salaries already paid into social insurance under the employer-decided salary system are adjusted according to the provisions of Clause 1, Article 2 of this Circular.
When does this Circular take effect?
This Circular takes effect from February 15, 2016; the provisions of this Circular apply from January 1, 2016.
전문
CIRCULAR
Regulations on the adjustment level of salary
and monthly income that has been contributed to social insurance
__________________________
Pursuant to Decree No. 106/2012/NĐ-CP dated December 20, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, War Invalids and Social AffairsiPursuant to the request of the Director General of the Department of Vocational Education;
Pursuant to DecreeNo. 115/2015/ND-CP dated November 11, 2015 of the Government detailing certain provisions of the Social Insurance Law on mandatory social insurance (hereinafter referred to as Decree No. 115/2015/ND-CP);No. 1. NATIONAL UNIVERSITIES ARE PUBLIC HIGHER EDUCATION INSTITUTIONS MANAGED BY THE MINISTRY OF EDUCATION AND TRAINING, HAVE LEGAL PERSONALITY, SEPARATE ACCOUNTS, AND USE STAMPS WITH THE NATIONAL EMBLEM. of the Social Insurance Law on voluntary social insurance (hereinafter referred to as Decree No.
Pursuant to DecreeNo. 134/2015/ND-CP dated December 29, 2015 of the Government detailing certain provisionsNo. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESonof the Social Insurance Law on voluntary social insurance (hereinafter referred to as Decree No.development134/2015/ND-CP); 134/201Adjustment rate
At the proposal of the Director of the Social Insurance Department,
The Minister of Labor, Invalids and Social Affairs issues this Circular stipulating the adjustment rate for monthly salary and income already paid for social insurance;iThe Minister of Labor, Invalids and Social Affairs issues this Circular stipulating the adjustment rate for monthly salary and income already paid for social insurance.
Article 1. Scope of application
1. The subject regulated by the defined salary for social insurance contributions under Clause 2, Article 10 of Decree No. 115/2015/ND-CP is workers participating in social insurance or preserving their time of participation in social insurance, with a period of social insurance contributions based on the wage system determined by the employer, who will receive retirement pension, lump-sum allowance upon retirement, one-time social insurance benefit, or whose dependents will receive a one-time survivor's allowance during the period from January 1, 2016 to December 31, 2016.
2. The subject regulated by the defined monthly income for social insurance contributions under Clause 2, Article 4 of Decree No. 134/2015/ND-CP is individuals voluntarily participating in social insurance who will receive retirement pension, lump-sum allowance upon retirement, one-time social insurance benefit, or whose dependents will receive a one-time survivor's allowance during the period from January 1, 2016 to December 31, 2016.
Article 2. Adjustment of monthly salary already contributed to social insurance
1. The monthly social insurance salary for the objects specified in Clause 1, Article 1 of this Circular shall be adjusted according to the following formula:
|
Monthly salary contributed to social insurance after adjustment in each year |
= |
The total monthly wage for social insurance contributions based on the wage system determined by the employer for each year |
x |
Adjustment level of salary already contributed to social insurance in the corresponding year |
Of whichthe adjustment level of the salary already contributed to social insurance for the corresponding year shall be implemented according to Table 1 below:việc bảo hiểm xã hội của năm tương ứng được thực hiện theo Bảng 1 sau đây:
Table 1:
|
Year |
Before 1995 |
1995 |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
2005 |
|
Adjustment Level |
4,29 |
3,64 |
3,44 |
3,33 |
3,09 |
2,96 |
3,01 |
3,02 |
2,91 |
2,82 |
2,62 |
2,42 |
|
Year |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|
|
Adjustment Level |
2,25 |
2,08 |
1,69 |
1,58 |
1,45 |
1,22 |
1,12 |
1,05 |
1,01 |
1,00 |
1,00 |
|
For workers who have both periods of mandatory social insurance contributions under the state-defined wage system and periods of social insurance contributions based on the wage system determined by the employer, the monthly salary for social insurance contributions based on the wage system determined by the employer shall be adjusted according to the provisions of Clause 1 of this Article.
Article 3. Adjustment of monthly income already contributed to social insurance
Monthly income that has been contributed to social insurance for the subjects specified in Clause 2, Article 1 of this Circular shall be adjusted according to the following formula:
|
Voluntary social insurance monthly income after adjustment in each year |
= |
Total voluntary social insurance monthly income in each year |
x |
Adjustment level of monthly income already contributed to social insurance in the corresponding year |
Of whichthe adjustment level of the monthly income already contributed to social insurance for the corresponding year shall be implemented according to Table 2 below:
1. This Circular takes effect from February 20, 2023; the provisions of this Circular shall apply from January 1, 2023.
|
Year |
2008 |
2009 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|
Adjustment Level |
1,69 |
1,58 |
1,45 |
1,22 |
1,12 |
1,05 |
1,01 |
1,00 |
1,00 |
For workers who have both periods of mandatory social insurance contributions and periods of voluntary social insurance contributions, the monthly income for voluntary social insurance contributions shall be adjusted according to the provisions of Clause 1 of this Article. In cases where there is a period of social insurance contributions based on the wage system determined by the employer, the monthly salary for social insurance contributions based on the wage system determined by the employer shall be adjusted according to the provisions of Clause 1 of Article 2 of this Circular. The average monthly income for voluntary social insurance contributions or the average monthly salary and income for social insurance contributions serving as the basis for calculating retirement pension, lump-sum allowance upon retirement, one-time social insurance benefit, and one-time survivor's allowance shall be calculated according to the provisions of Clause 4, Article 11 of Decree No. 115/2015/ND-CP and Clause 4, Article 5 of Decree No. 134/2015/ND-CP.
Article 4. Implementation provisions
1. This Circular takes effect from February 15, 2016; the provisions of this Circular shall apply from January 1, 2016.
2. During the implementation process, if there are any difficulties, please report to the Ministry of Labor, Invalids and Social Affairs for timely research and resolution./.
DEPUTY MINISTER
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