Decree No. 68/2007/NĐ-CP detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and civil servants with salaries equivalent to those of military personnel and police officers.

DECREE

Implementing detailed regulations and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel and police officers.

 social insurance for military personnel, police officers

 and civil servants receiving salaries equivalent to those of military personnel and police officers.

 personnel and police officers.For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.

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THE GOVERNMENT

Pursuant to the Government Organization Law dated December 25, 2001;

Pursuant to the Social Insurance Law dated June 29, 2006;

Pursuant to the Law on Officers of the Vietnam People's Army dated December 21, 1999;

Pursuant to the Public Security Law dated November 29, 2005;

Considering the proposal of the Minister of National Defense, the Minister of Public Security, and the Minister of Labor, Invalids, and Social Affairs,

 

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance for implementing certain provisions of the Social Insurance Law concerning mandatory social insurance for military personnel, police officers, and civil servants receiving salaries equivalent to those of military personnel and police officers.

Article 2. Applicability

1. Workers falling under the salary category specified in point d, Clause 1, Article 2 of the Social Insurance Law include:

a) Officers and professional soldiers of the Vietnam People's Army;

b) Officers and non-commissioned officers in specialized positions, and officers and non-commissioned officers in technical professions of the Vietnam People's Public Security Force;

c) Civil servants receiving salaries equivalent to those of military personnel and police officers.

2. Workers falling under the allowance category specified in point d, Clause 1, Article 2 of the Social Insurance Law include:

a) Non-commissioned officers and soldiers of the Vietnam People's Army;

b) Non-commissioned officers and public security cadets of the Vietnam People's Public Security Force.

3. Workers stipulated in Clauses 1 and 2 of this Article who are studying, training, working, researching, or recuperating abroad while still receiving domestic salaries or allowances and paying social insurance according to regulations shall enjoy the social insurance benefits prescribed in this Decree.

4. Employers participating in social insurance as stipulated in Clause 2, Article 2 of the Social Insurance Law include:

a) Agencies and units under the Ministry of National Defense, the Ministry of Public Security, and the State Cryptographic Administration;

b) Other agencies and organizations employing civil servants in cryptographic work;

c) Enterprises under the Ministry of National Defense, the Ministry of Public Security, and the State Cryptographic Administration.

Article 3. Mandatory social insurance benefits

1. The mandatory social insurance benefits prescribed in Clause 1, Article 4 of the Social Insurance Law and this Decree include: sickness; maternity; occupational accidents and occupational diseases; retirement; and survivors' benefits.

2. Workers stipulated in Clause 1, Article 2 of this Decree shall enjoy all five mandatory social insurance benefits.

3. Workers stipulated in Clause 2, Article 2 of this Decree shall enjoy the occupational accident and occupational disease, retirement, and survivors' benefits.

Article 4. Principles of social insurance

The principles of social insurance prescribed in Article 5 of the Social Insurance Law shall be implemented as follows:

1. The level of social insurance benefits is calculated based on the contribution rate, the period of social insurance contributions, and shared among social insurance participants.

2. The mandatory social insurance contribution rate is calculated based on the salary of workers stipulated in Clause 1, Article 2 of this Decree or based on the general minimum wage for workers stipulated in Clause 2, Article 2 of this Decree.

3. Workers who have both periods of mandatory social insurance contributions and voluntary social insurance contributions shall have their mandatory social insurance contribution period combined with their voluntary social insurance contribution period as the basis for calculating retirement and survivors' benefits.

4. The social insurance fund is managed uniformly by the Vietnam Social Security. The portion of the social insurance fund allocated by the Vietnam Social Security and the portion retained by employers as stipulated in point a, Clause 1, Article 92 of the Social Insurance Law must be managed and utilized for their intended purposes, ensuring democracy, transparency, and clarity.

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

Article 5. State management of social insurance within the Ministry of National Defense, the Ministry of Public Security, and the Office of Technical Services under the Government shall be carried out according to Articles 7 and 8 of the Social Insurance Law, within their respective functions and powers, to manage social insurance, and shall have the following tasks and authorities: ;

1. To take the lead and coordinate with the Ministry of Labor, Invalids and Social Affairs and relevant ministries and sectors in researching and drafting regulations on social insurance for military personnel, public security officers, and technical service staff in the military, public security, and technical service organizations to submit to the Government or the Prime Minister for issuance, or to issue such regulations within their authority.

2. To advise the Government on issues related to social insurance policies and laws.

3. To implement statistical work, information dissemination, and popularize social insurance policies and laws.

4. To organize the implementation of social insurance for workers serving in the Ministry of National Defense, the Ministry of Public Security, and the Office of Technical Services under the Government.

5. To inspect and supervise compliance with social insurance laws; to resolve complaints and handle violations of social insurance laws within their jurisdiction.

Article 6. Obligation to pay mandatory social insurance contributions

1. Workers specified in Clause 1, Article 2 of this Decree shall pay social insurance contributions monthly as prescribed in Clause 1, Article 91 of the Social Insurance Law and Article 41 of this Decree.

2. Employers specified in Clause 4, Article 2 of this Decree shall pay social insurance contributions monthly as prescribed in Clauses 1 and 2, Article 92 of the Social Insurance Law and Article 42 of this Decree.

Prohibited acts concerning social insurance shall be implemented in accordance with Article 14 of the Social Insurance Law.

Article 7. Prohibited acts

 SICK LEAVE REGIME

Chapter II

COMPULSORY SOCIAL INSURANCE BENEFITS

Section 1

Article 8. Subjects and conditions for receiving sick leave benefits

Workers specified in Clause 1, Article 2 of this Decree shall be entitled to sick leave benefits when:

1. They suffer from illness or accidents requiring them to take time off, with confirmation from healthcare facilities under the Ministry of National Defense, the Ministry of Public Security, or the Office of Technical Services under the Government, or other healthcare facilities designated by the Ministry of Health.

In cases where illness or accidents resulting in time off are caused by self-harm, drunkenness, or drug use, they shall not be entitled to sick leave benefits.

2. They have children under seven years old who are ill (including adopted children as provided by law), with confirmation from healthcare facilities, and must take time off to care for their sick children.

Article 9. Duration of sick leave benefits

The duration of sick leave benefits as stipulated in Clause 3, Article 23 and Article 24 of the Social Insurance Law shall be implemented as follows:

1. When sick, the duration of sick leave benefits depends on the treatment period, including both inpatient and outpatient treatment.

2. The maximum number of days off for caring for a sick child in one year for each worker, per child, calculated based on working days, excluding holidays, Tet holidays, weekly rest days, and annual leave, is as follows:

a) 20 days for children under three years old; 15 days for children aged three to under seven years old.

b) If both parents participate in social insurance and one parent has already exhausted their entitlement to care leave for a sick child while the child remains ill, the other parent may receive care leave for the sick child as provided in point a of this clause.

b) In the case where both the father and mother participate in social insurance, if one of them has already exhausted their entitlement to the sick child care benefit but the child is still ill, the other parent shall be entitled to the sick child care benefit as provided for in point a of this clause.

Article 10. Level of sickness benefit entitlement

The level of sickness benefit entitlement prescribed in Clauses 1 and 3 of Article 25 of the Social Insurance Law shall be implemented as follows:

1. The subsidy level when taking leave due to illness is equal to 100% of the social insurance salary contribution rate of the month immediately preceding the leave.

2. The subsidy level when taking leave to care for an ill child is equal to 75% of the social insurance salary contribution rate of the month immediately preceding the leave.

Article 11. Rest and recovery period after illness

The rest and recovery period after illness prescribed in Article 26 of the Social Insurance Law shall be implemented as follows:

1. Workers specified in Clause 1 of Article 2 of this Decree, after the period of leave under the sickness benefit regime as stipulated in Clause 1 of Article 9 of this Decree, if their health remains weak, shall be entitled to rest and recover their health. The organization and implementation of rest and recovery periods as stipulated in Articles 11, 16, and 28 of this Decree shall be regulated by the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Communications, after consultation with the Ministry of Labor, Invalids, and Social Affairs.

2. The rest and recovery period within a year includes weekends, holidays, and travel days if resting at a centralized facility, and does not count towards the annual sick leave period, specifically:

a) Not exceeding 10 days for cases where health remains weak after a prolonged illness requiring long-term treatment;

b) Not exceeding 7 days for cases where health remains weak after surgery;

c) Equal to 5 days for other cases that have taken sick leave of 30 days or more in a year.

3. The daily benefit level for rest and recovery:

a) Equal to 25% of the general minimum wage, if resting and recovering at home;

b) Equal to 40% of the general minimum wage, if resting and recovering at a centralized facility, including meals, accommodation, and transportation.

Section 2

MATERNITY BENEFITS REGIME

Article 12. Subjects and Conditions for Maternity Benefit Entitlement

1. Workers specified in Clause 1 of Article 2 of this Decree shall be entitled to maternity benefits as prescribed in Articles 27 and 28 of the Social Insurance Law in any of the following cases:

a) Female military personnel, female public security officers, and female civil servants who are pregnant;

b) Female military personnel, female public security officers, and female civil servants who give birth;

c) Workers who adopt children under four months old;

d) Workers who undergo intrauterine device insertion, abortion, menstrual regulation, or sterilization.

2. Workers entitled to maternity benefits as prescribed in points b and c of Clause 1 of this Article must have contributed to social insurance for at least six months within the twelve months prior to childbirth or adoption.

3. In cases where workers have been demobilized or resigned before the date of childbirth or adoption of a child under four months old and meet the conditions stipulated in Clause 2 of this Article, they shall still be entitled to maternity allowance as prescribed in points a, b, c, and d of Clause 3; Clause 4 of Article 13; and Clauses 1 and 2 of Article 14 of this Decree.

Article 13. Duration of Maternity Leave

The duration of maternity leave prescribed in Articles 29, 30, 31, 32, and 33 of the Social Insurance Law shall be implemented as follows:

1. During pregnancy, female military personnel, female public security officers, and female civil servants engaged in confidential work are entitled to take leave to attend five prenatal check-ups, each lasting one day; if located far from medical facilities, or if the pregnant woman has a medical condition or abnormal pregnancy, she may take two days off for each check-up.

The time off for maternity leave when attending prenatal check-ups is calculated based on working days and does not include holidays, Tet holidays, or weekly rest days.

2. When experiencing miscarriage, abortion, or fetal death, workers are entitled to take leave for 10 days if the pregnancy is one month; 20 days if the pregnancy is between one and three months; 40 days if the pregnancy is between three and six months; and 50 days if the pregnancy is six months or longer.

3. When giving birth, the leave period is as follows:

a) Five months for female military personnel, female public security officers, and female civil servants engaged in confidential work generally;

b) Six months for female military personnel, female public security officers, and female civil servants engaged in confidential work who are war invalids, persons receiving benefits equivalent to war invalids, persons receiving accident or occupational disease benefits, disabled persons, or those with reduced work capacity of 21% or more;

c) For multiple births, in addition to the leave period specified in points a or b of this clause, each additional child beyond the first will entitle the mother to an additional 30 days of leave;

d) If a child dies after birth, the leave period is as follows:

- If the child dies before 60 days of age, the mother is entitled to 90 days of leave, starting from the date of birth;

- If the child dies at 60 days of age or older, the mother is entitled to 30 days of leave, starting from the date of the child's death.

The total leave period for maternity leave as stipulated in point d of this clause shall not exceed the leave period for childbirth as prescribed in points a, b, and c of Clause 3 of this Article and shall not be counted towards the annual leave period as prescribed by labor laws.

e) If only the father or mother participates in social insurance or both parents participate in social insurance and the mother dies after childbirth, the father or the person directly caring for the child shall be entitled to maternity benefits until the child reaches four months of age.

4. When adopting a child under four months old as prescribed by law, the worker is entitled to take leave until the child reaches four months of age.

5. When undergoing intrauterine device insertion, the worker is entitled to seven days of leave; when undergoing sterilization, the worker is entitled to fifteen days of leave.

6. The leave period for maternity benefits as prescribed in Clauses 2, 3, 4, and 5 of this Article includes holidays, Tet holidays, and weekly rest days.

Article 14. Rate of Maternity Allowance

The rate of maternity allowance prescribed in Articles 34 and 35 of the Social Insurance Law shall be implemented as follows:

1. The rate of maternity allowance in cases prescribed in Article 13 of this Decree shall be 100% of the average monthly social insurance contribution salary of the six consecutive months immediately preceding the cessation of work.

2. Female workers when giving birth or workers adopting children under four months old, in addition to the allowance prescribed in Clause 1 of this Article, shall also receive a one-time allowance equal to two months of the general minimum wage for each child.

In the case where only the father participates in social insurance and the mother dies during childbirth, the father shall receive a one-time allowance equal to two months of the general minimum wage for each child.

3. The period of absence from work to enjoy maternity allowance prescribed in Article 13 of this Decree shall be counted as the period of social insurance contributions. During this period, neither the worker nor the employer needs to pay social insurance contributions.

Article 15. Returning to Work Before the End of the Leave for Childbirth

Returning to work before the end of the leave for childbirth prescribed in Article 36 of the Social Insurance Law shall be implemented as follows:

1. Female workers prescribed in Clause 1 of Article 2 of this Decree may return to work before the end of the leave for childbirth prescribed in Points a, b, c, and d of Clause 3 of Article 13 of this Decree if they meet the following conditions:

a) After childbirth for at least sixty days;

b) Having a confirmation from a healthcare facility that returning to work early will not harm their health;

c) Receiving approval from the Head of the Agency or Unit directly managing them.

2. In addition to the wages for working days paid by the employer, female workers who return to work before the end of the leave for childbirth shall still enjoy maternity benefits until the end of the period prescribed in Points a, b, c, and d of Clause 3 of Article 13 of this Decree.

Article 16. Resting for Recovery After Maternity Leave

Resting for recovery after maternity leave prescribed in Article 37 of the Social Insurance Law shall be implemented as follows:

1. Female workers prescribed in Clause 1 of Article 2 of this Decree, after the period of enjoying maternity leave as prescribed in Clause 2 and Points a, b, c, and d of Clause 3 of Article 13 of this Decree, if their health is still weak, shall be entitled to rest for recovery.

2. The period of resting for recovery within one year, including weekly holidays, public holidays, Tet holidays, and travel days if resting at a centralized facility, shall not be counted towards the period of enjoying maternity leave in the year, specifically:

a) Not exceeding ten days for multiple births;

b) Not exceeding seven days for childbirth requiring surgery;

c) Five days for other cases.

3. The daily benefit level for rest and recovery:

a) Twenty-five percent of the general minimum wage if resting for recovery at home;

b) Forty percent of the general minimum wage if resting for recovery at a centralized facility, including meals, accommodation, and transportation.

Section 3

OCCUPATIONAL INJURY AND PROFESSIONAL DISEASE BENEFITS REGIME

Article 17. Subjects and Conditions for Enjoying Occupational Accident Benefits

Workers prescribed in Clauses 1 and 2 of Article 2 of this Decree, if their ability to work is reduced by five percent or more due to an accident falling under one of the following circumstances, shall be entitled to occupational accident benefits:

1. Suffering an accident during military training, study, practice, work, production, or performing tasks according to unit command requirements, including at the workplace or outside the workplace, during working hours or outside working hours.

2. Suffering an accident on the route between residence and workplace within a reasonable time frame and route:

a) A reasonable time frame is the necessary time for workers to reach the agency before working hours or return after working hours as stipulated or outside working hours as required by the unit commander;

b) A reasonable route is the regular route between residence and workplace and vice versa.

Article 18. Subjects and Conditions for Occupational Disease Benefits

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree shall be entitled to occupational disease benefits when they meet the following conditions:

a) Working in an environment or occupation with hazardous factors and suffering from a disease listed in the occupational disease catalog issued by the Ministry of Health and the Ministry of Labor, Invalids and Social Affairs;

b) Having a reduction in work capacity of 5% or more due to an occupational disease as stipulated in point a of Clause 1 of this Article.

2. Workers specified in Clauses 1 and 2 of Article 2 of this Decree who contract HIV/AIDS due to occupational accidents or risks while performing their duties shall be entitled to occupational disease benefits.

Article 19. Responsibilities of Agencies and Units When Military Personnel, Police Officers, and Cryptographic Staff Suffer from Work Accidents or Occupational Diseases Agencies and units under the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Board shall be responsible for paying medical expenses and wages for workers from initial first aid and emergency care until stable treatment of injuries or illnesses; after stable treatment of injuries or illnesses, they shall introduce workers for assessment of the degree of reduction in work capacity to serve as a basis for resolving work accident or occupational disease benefits.

Article 20. Assessment of Reduction in Work Capacity

The assessment, reassessment, or comprehensive assessment of the reduction in work capacity shall be carried out in accordance with the provisions of Article 41 of the Social Insurance Law, based on injuries or illnesses that have been stably treated.

Article 21. One-time Compensation for Work Accidents and Occupational Diseases

Workers who suffer a reduction in work capacity of 5% to 30% due to work accidents or occupational diseases shall be entitled to one-time compensation as stipulated in Article 42 of the Social Insurance Law, implemented as follows:

1. A reduction of 5% entitles them to five months of the national minimum wage, thereafter, for each additional 1% reduction, they are entitled to an additional half month of the national minimum wage.

2. In addition to the one-time compensation stipulated in Clause 1 of this Article, they also receive an additional one-time compensation calculated based on the duration of social insurance contributions and the salary paid for social insurance in the month immediately preceding the work accident or occupational disease; for up to one year of social insurance contributions, it is calculated at 0.5 months, thereafter, for each additional year of social insurance contributions (at least 12 months), an additional 0.3 months of the salary paid for social insurance in the month immediately preceding the cessation of work for injury or illness treatment due to work accidents or occupational diseases.

Article 22. Monthly Compensation for Work Accidents and Occupational Diseases

1. Workers who suffer a reduction in work capacity of 31% or more due to work accidents or occupational diseases shall be entitled to monthly compensation as stipulated in Article 43 of the Social Insurance Law, implemented as follows:

a) A reduction of 31% entitles them to 30% of the national minimum wage, thereafter, for each additional 1% reduction, they are entitled to an additional 2% of the national minimum wage.

b) In addition to the monthly compensation stipulated in point a of Clause 1 of this Article, they also receive an additional monthly compensation calculated based on the duration of social insurance contributions and the salary paid for social insurance in the month immediately preceding the work accident or occupational disease; for up to one year of social insurance contributions, it is calculated at 0.5%, thereafter, for each additional year of social insurance contributions (at least 12 months), an additional 0.3% of the salary paid for social insurance in the month immediately preceding the cessation of work for injury or illness treatment due to work accidents or occupational diseases.

2. Workers who contract HIV/AIDS due to occupational accidents or risks while performing their duties shall be entitled to monthly occupational disease compensation equivalent to the lowest level of compensation for workers with occupational diseases resulting in a reduction in work capacity of 61%, without the need for medical assessment.

2. A worker who contracts HIV/AIDS due to occupational accident or risk while performing their duties shall be entitled to monthly occupational disease allowance at the lowest rate of 61% for workers with reduced work capacity due to occupational diseases, without undergoing medical examination.

Article 23. Time of Receiving Work Injury Allowance and Occupational Disease Allowance

The time of receiving work injury allowance and occupational disease allowance as stipulated in Article 44 of the Social Insurance Law shall be implemented as follows:

1. One-time or monthly work injury allowance and occupational disease allowance and service allowance (if any) shall be received from the month following completion of treatment and discharge from hospital.

In cases where multiple hospitalizations for treatment are required before medical examination and assessment, the allowance shall be received from the month of discharge from the last hospitalization prior to such medical examination and assessment.

2. In cases where a comprehensive medical examination and assessment of the degree of work capacity impairment is required, the allowance shall be calculated based on the results of the comprehensive medical examination and assessment and shall be received from the month of discharge from the last hospitalization due to work injury or occupational disease.

3. In cases where work injury or occupational disease recurs and a reassessment of the degree of work capacity impairment is conducted, the allowance shall be calculated based on the results of the reassessment and shall be received from the month when the Medical Examination Board issues its conclusion.

4. In cases where work injury or occupational disease occurs without requiring treatment at a healthcare facility, the one-time or monthly work injury allowance and occupational disease allowance shall be received from the month when the Medical Examination Board issues its conclusion.

Article 24. Provision of Living Assistance Equipment and Orthopedic Devices

The provision of living assistance equipment and orthopedic devices for persons with work injuries or occupational diseases shall be carried out in accordance with the provisions of Article 45 of the Social Insurance Law.

Article 25. Service Allowance

The service allowance as stipulated in Article 46 of the Social Insurance Law shall be implemented as follows:

Workers who suffer from work injury or occupational disease resulting in a reduction in work capacity of 81% or more, causing paralysis of the spine; blindness in both eyes or amputation, paralysis of both limbs, or mental illness, in addition to the monthly allowance prescribed in Clause 1, Article 22 of this Decree, shall also receive a service allowance equal to the national minimum wage per month.

Article 26. Health Insurance Regime

The health insurance regime as stipulated in Point b, Clause 4, Article 15 of the Social Insurance Law shall be implemented as follows:

Workers specified in Clauses 1 and 2 of Article 2 of this Decree, who have stopped working and not participated in social insurance contributions, are currently receiving monthly work injury allowance or occupational disease allowance, and are not entitled to pension benefits, shall be entitled to health insurance coverage provided by the Social Insurance Fund.

Article 27. One-time Allowance Upon Death Due to Work Injury or Occupational Disease

The one-time allowance upon death due to work injury or occupational disease as stipulated in Article 47 of the Social Insurance Law shall be implemented as follows:

Workers specified in Clauses 1 and 2 of Article 2 of this Decree, who die during work due to work injury or occupational disease, or die during the first period of treatment for work injury or occupational disease, their dependents shall receive a one-time allowance equivalent to 36 months of the national minimum wage; in addition, they shall still be entitled to the bereavement benefit as prescribed in Section 5, Chapter II of this Decree.

Article 28. Rest and Rehabilitation After Treatment for Work Injury or Occupational Disease

Rest and rehabilitation after treatment for work injury or occupational disease as stipulated in Article 48 of the Social Insurance Law shall be implemented as follows:

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree, after a stable period of treatment for work injury or occupational disease, if their health remains weak, shall be entitled to rest and rehabilitation.

2. The duration of rest and rehabilitation within one year, including weekly holidays, public holidays, Tet holidays, and travel days if resting at a centralized facility, specifically:

a) Not exceeding 10 days for cases of work injury or occupational disease with a degree of work capacity impairment of 51% or more;

b) Not exceeding 7 days for cases of work injury or occupational disease with a degree of work capacity impairment of 31% to 50%;

c) Equal to 5 days for cases of work injury or occupational disease with a degree of work capacity impairment of 15% to 30%.

3. The daily benefit level for rest and recovery:

a) Twenty-five percent of the general minimum wage if resting for recovery at home;

b) Forty percent of the general minimum wage if resting for recovery at a centralized facility, including meals, accommodation, and transportation.

Section 4

RETIREMENT BENEFITS

Article 29. Subjects and Conditions for Monthly Pension Benefits

Workers specified in Clause 1 of Article 2 of this Decree shall be entitled to monthly pension benefits upon retirement if they fall under any of the following circumstances:

1. Male workers aged 55 years old and female workers aged 50 years old who have contributed to social insurance for at least 20 years.

2. Male workers aged from 50 to 55 years old and female workers aged from 45 to 50 years old who have contributed to social insurance for at least 20 years, including at least 15 years working in occupations or jobs classified as heavy, hazardous, or dangerous according to the list issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, or at least 15 years working in areas with regional allowances of coefficient 0.7 or higher.

3. The following individuals who have made sufficient contributions to social insurance as prescribed shall be entitled to monthly pension benefits upon retirement:

a) Male military personnel who have served for at least 25 years and female military personnel who have served for at least 20 years in the People's Army, including at least 5 years of active service, when the army no longer requires their employment as officers, professional soldiers, or defense civil servants, or cannot transfer them to other professions. The period of service in the army includes time as officers, professional soldiers, non-commissioned officers, soldiers, and defense civil servants.

b) Male public security personnel who have served for at least 25 years and female public security personnel who have served for at least 20 years in the Public Security Force, including at least 5 years of seniority, if they are weak in health, limited in capacity, due to work requirements, or voluntarily request retirement. The period of service in the Public Security Force includes time as officers, non-commissioned officers, police cadets, and public security civil servants.

c) Male personnel engaged in confidential work who have served for at least 25 years and female personnel who have served for at least 20 years in confidential agencies, including at least 5 years of seniority in confidential work, when the agency no longer requires their employment in confidential organizations or cannot transfer them to other professions. The period of service in confidential organizations includes time spent on confidential work and other work.

4. Workers infected with HIV/AIDS due to occupational accidents while performing duties, who have contributed to social insurance for at least 20 years.

Article 30. Conditions for Monthly Pension Benefits When Work Capacity Is Reduced

The conditions for monthly pension benefits when work capacity is reduced as stipulated in Article 51 of the Social Insurance Law shall be implemented as follows:

Workers specified in Clause 1 of Article 2 of this Decree shall be entitled to monthly pension benefits at a lower rate than those specified in Article 29 of this Decree when they retire if they fall under any of the following circumstances:

1. Male workers aged 50 years old and female workers aged 45 years old who have contributed to social insurance for at least 20 years and whose work capacity has been reduced by 61% or more.

2. Individuals who have contributed to social insurance for at least 20 years, including at least 15 years working in occupations or jobs classified as particularly heavy, hazardous, or dangerous according to the list issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, and whose work capacity has been reduced by 61% or more, regardless of age.

Article 31. Monthly Pension Rate and One-Time Allowance Upon Retirement

The monthly pension rate and one-time allowance upon retirement as stipulated in Articles 52 and 54 of the Social Insurance Law shall be implemented as follows:

1. For workers retiring as specified in Article 29 of this Decree, the monthly pension rate is calculated based on the duration of social insurance contributions and the average monthly salary contribution: 15 years of contributions entitle to 45% of the average monthly salary contribution; thereafter, each additional year of contributions adds 2% for males and 3% for females. The maximum monthly pension rate is 75% of the average monthly salary contribution.

2. For workers retiring as specified in Article 30 of this Decree, the monthly pension rate is calculated as specified in Clause 1 of this Article, but for each year of early retirement before the retirement age specified in Clauses 1 and 2 of Article 29 of this Decree, the average monthly salary contribution decreases by 1%. The minimum monthly pension rate is equal to the general minimum wage.

3. In addition to the monthly pension, if male workers have contributed to social insurance for over 30 years and female workers for over 25 years, they will also be entitled to a one-time allowance upon retirement calculated as follows: starting from the 31st year for males and the 26th year for females, each additional year of contributions entitles to a one-time allowance equivalent to 0.5 months of the average monthly salary contribution.

4. If there are fractional months of social insurance contributions as specified in Clauses 1, 2, and 3 of this Article, the calculation of the monthly pension rate or one-time allowance upon retirement shall be as follows: less than three months of contributions are not counted; from three to six months of contributions are counted as half (1/2) of the benefit of one year of contributions; from more than six months to less than twelve months of contributions are counted as the benefit of one year of contributions.

Article 32. One-time social insurance allowance

The one-time social insurance allowance prescribed in Articles 55 and 56 of the Social Insurance Law shall be implemented as follows:

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree when retiring from military service, being discharged from the armed forces, or leaving their jobs, and workers infected with HIV/AIDS due to occupational accidents or risks while performing their duties, if they do not meet the conditions for monthly pension benefits prescribed in Article 29 or Article 30 of this Decree, shall be entitled to a one-time social insurance allowance.

2. The amount of the one-time social insurance allowance shall be calculated based on the time of social insurance contributions and the average monthly wage paid for social insurance contributions: for each year of social insurance contribution, the allowance shall be equivalent to 1.5 months of the average monthly wage.

3. If there are fractional months in the period of social insurance contributions, the calculation of the one-time allowance shall be carried out according to the provisions of Clause 4 of Article 31 of this Decree.

Article 33. Preservation of social insurance contribution time

The preservation of social insurance contribution time prescribed in Article 57 of the Social Insurance Law shall be implemented as follows:

1. When workers stop working but do not yet meet the conditions for monthly retirement benefits, if they wish not to receive a one-time social insurance allowance, they may preserve their social insurance contribution time.

2. During the preservation period:

a) If they continue to contribute to social insurance, they will have their contribution time added and will be entitled to social insurance benefits according to the regulations applicable to each category at the time of social insurance policy implementation;

b) If they wish to receive a one-time social insurance allowance, the provincial social insurance agency where they reside legally shall handle the request;

c) If they have contributed for 20 years or more and during the preservation period they do not continue to contribute to social insurance, when they reach the age prescribed in Clause 1 or Clause 2 of Article 29 of this Decree, they shall be entitled to a monthly pension, which shall be handled by the provincial social insurance agency where they reside legally;

d) If they have contributed for 20 years or more and during the preservation period suffer from illness or accidents resulting in reduced work capacity, the subject may submit a request to the provincial social insurance agency where they reside legally to refer them for medical examination regarding the degree of reduced work capacity. If they meet the conditions prescribed in Article 30 of this Decree, they shall be entitled to a monthly retirement benefit with a lower pension rate;

đ) If they die, they shall be entitled to the death benefit stipulated in Section 5 Chapter II of this Decree.

Article 34. Average monthly wage for calculating pension and one-time allowance

The average monthly wage for calculating pension and one-time allowance when retiring or receiving a one-time social insurance allowance prescribed in point a, Clause 2 of Article 50 and Articles 58, 59, 60, and 61 of the Social Insurance Law shall be implemented as follows:

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree who are subject to state-regulated salary systems and who began participating in social insurance before January 1, 1995, and have the entire period of social insurance contributions under this salary system, shall calculate the average monthly wage of the last five years before retirement, discharge from military service, or leaving their job.

2. Workers specified in Clauses 1 and 2 of Article 2 of this Decree who are subject to state-regulated salary systems and who began participating in social insurance between January 1, 1995, and December 31, 2006, and have the entire period of social insurance contributions under this salary system, the average monthly wage for social insurance contributions shall be calculated as follows:

a) For those who started participating in social insurance between January 1, 1995, and December 31, 2000, the average monthly wage of the last six years before retirement, discharge from military service, or leaving their job shall be calculated;

b) For those who started participating in social insurance between January 1, 2001, and December 31, 2006, the average monthly wage of the last eight years before retirement or discharge from military service or leaving their job shall be calculated.

3. Workers specified in Clauses 1 and 2 of Article 2 of this Decree who are subject to state-regulated salary systems and who began participating in social insurance from January 1, 2007, onwards, and have the entire period of social insurance contributions under this salary system, the average monthly wage of the last ten years before retirement, discharge from military service, or leaving their job shall be calculated.

4. Workers specified in Clauses 1 and 2 of Article 2 of this Decree who have both periods of social insurance contributions under state-regulated salary systems and periods of contributions not under state-regulated salary systems, the average monthly wage or income for all periods shall be calculated, including: periods of social insurance contributions under state-regulated salary systems shall be calculated according to Clauses 1, 2, and 3 of this Article; periods of contributions not under state-regulated salary systems shall be calculated based on the average monthly wage or income for social insurance contributions over all periods.

5. Wages paid for social insurance contributions under state-regulated salary systems as prescribed in Clauses 1, 2, 3, and 4 of this Article shall serve as the basis for adjusting the average monthly wage when calculating the one-time allowance according to the general minimum wage at the time of social insurance benefits.

Wages paid for social insurance contributions under the salary system regulated by the employer as prescribed in Clause 4 of this Article shall serve as the basis for calculating the average monthly wage when resolving social insurance benefits, adjusted based on the consumer price index of each period, researched and proposed by the Ministry of Labor, Invalids, and Social Affairs in coordination with the Ministry of Finance for the Government's regulation.

6. The time for participating in social insurance according to the state-regulated salary system is stipulated in Clauses 1, 2, 3, and 4 of this Article, including the time as military personnel, public security officers, personnel engaged in confidential work, defense industry workers and officials, public security industry workers and officials, confidential industry workers and officials, contractual laborers in defense and security enterprises, confidential enterprises; civil servants, public officials, and employees of the state; contractual laborers under the employment contract system regulated by laws on civil servants, public officials, and employees; contractual laborers in state-owned enterprises.

7. Military personnel, public security officers, and personnel engaged in confidential work who have been transferred to positions as civil servants, officials, or confidential staff in the defense, public security, or confidential sectors, or have been transferred to work within the state administrative apparatus, political organizations, socio-political organizations, receiving salaries from the state budget, or have been transferred to state-owned enterprises before retiring shall have their pension calculated as follows:

a) The average monthly salary at the time of retirement, plus any seniority allowance (if applicable) calculated based on the time served in active duty for the salary level of officers, professional military personnel of the People's Army, and officers, non-commissioned officers of the Public Security Force, or seniority allowance calculated based on the time worked in confidential organizations immediately before transferring jobs, converted according to the salary system at the time of retirement to serve as the basis for calculating the pension.

b) In cases where military personnel, public security officers, or personnel engaged in confidential work have transferred jobs and then retired, and if the pension calculated according to point a of this clause is lower than the pension calculated based on the average salary of military personnel, public security officers, or personnel engaged in confidential work at the time of job transfer, the average monthly salary at the time of job transfer will be taken and converted according to the salary system at the time of retirement to serve as the basis for calculating the pension.

Article 35. Health Insurance System

Military personnel, public security officers, and personnel engaged in confidential work who receive monthly pensions are entitled to health insurance as stipulated in point a, Clause 4, Article 15 of the Social Insurance Law, guaranteed by the social insurance fund.

Section 5

 DEATH BENEFITS REGIME

Article 36. Funeral Allowance

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree, in any of the following situations when they die, the person handling the funeral may receive a funeral allowance:

a) Currently participating in social insurance;

b) Currently suspending the period of social insurance contributions;

c) Currently receiving monthly pensions or have stopped working but are still receiving monthly allowances for occupational accidents or occupational diseases.

2. The funeral allowance is equivalent to ten months of the general minimum wage.

Article 37. Cases Entitled to Monthly Bereavement Allowance

The cases entitled to monthly bereavement allowance as stipulated in Article 64 of the Social Insurance Law are implemented as follows:

1. Workers specified in Clauses 1 and 2 of Article 2 of this Decree, in any of the following situations, when they die, their dependents may receive a monthly bereavement allowance:

a) Have contributed to social insurance for fifteen years or more but have not yet received a one-time social insurance benefit (including those currently contributing to social insurance or currently suspending the period of social insurance contributions);

b) Died due to occupational accidents or occupational diseases; were infected with HIV/AIDS due to occupational risks while performing duties, including death during the initial treatment period;

c) Currently receiving monthly pensions;

d) Currently receiving monthly allowances for occupational accidents or occupational diseases with a reduction in work capacity of 61% or more.

2. Dependents of the subjects specified in Clause 1 of this Article who are entitled to a monthly bereavement allowance include:

a) Children (including legitimate children, legally adopted children, children born out of wedlock recognized by law, and children born to the wife who was pregnant when the husband died) under 15 years old or under 18 years old if still attending school or over 15 years old but with a reduction in work capacity of 81% or more;

b) Wives aged 55 or older or husbands aged 60 or older; wives under 55 or husbands under 60 but with a reduction in work capacity of 81% or more;

c) Biological fathers, biological mothers, fathers-in-law, mothers-in-law, or other persons whom the subject specified in Clause 1 of this Article had the responsibility to support while alive, aged 60 or older for males, 55 or older for females;

d) Biological fathers, biological mothers, fathers-in-law, mothers-in-law, or other persons whom the subject specified in Clause 1 of this Article had the responsibility to support while alive, under 60 for males, under 55 for females but with a reduction in work capacity of 81% or more.

Dependents entitled to a monthly bereavement allowance as stipulated in points b, c, and d of this clause must not have a monthly income or have a monthly income that is lower than the general minimum wage.

Article 38. Monthly Pension Allowance

The monthly pension allowance prescribed in Article 65 of the Social Insurance Law shall be implemented as follows:

1. The monthly pension allowance for each dependent specified in Clause 2, Article 37 of this Decree shall be 50% of the general minimum wage. In cases where the dependent does not have or no longer has a direct caregiver, the monthly pension allowance shall be 70% of the general minimum wage.

2. In cases where a worker specified in Clause 1, Article 37 of this Decree dies, the number of dependents entitled to the monthly pension allowance shall not exceed four persons.

3. In cases where two or more workers specified in Clause 1, Article 37 of this Decree die, the dependents shall be entitled to twice the monthly pension allowance stipulated in Clause 1 of this Article.

4. The time when dependents receive the monthly pension allowance shall be calculated from the month immediately following the month in which the worker specified in Clause 1, Article 37 of this Decree died.

Article 39. Cases Entitled to One-Time Pension Allowance

The cases entitled to one-time pension allowance prescribed in Article 66 of the Social Insurance Law shall be implemented as follows:

Workers specified in Clauses 1 and 2 of Article 2 of this Decree who fall under any of the following circumstances, when they die, their dependents shall be entitled to a one-time pension allowance:

1. The deceased does not fall under any of the circumstances prescribed in Clause 1 of Article 37 of this Decree.

2. The deceased falls under any of the circumstances prescribed in Clause 1 of Article 37 of this Decree but does not have or no longer has dependents meeting the conditions to receive the monthly pension allowance prescribed in Clause 2 of Article 37 of this Decree.

Article 40. Amount of One-Time Pension Allowance

The amount of one-time pension allowance prescribed in Article 67 of the Social Insurance Law shall be implemented as follows:

1. The amount of one-time pension allowance for the dependents of workers who are contributing to social insurance or who are preserving their social insurance contribution period and then die shall be calculated based on the number of years of social insurance contributions and the average monthly salary before death: for each year, it is calculated as 1.5 months of the average monthly salary contributed to social insurance; the lowest amount of one-time pension allowance is equal to 3 months of the average monthly salary before death. The method of calculating the average monthly salary contributed to social insurance before death shall be carried out as prescribed in Article 34 of this Decree.

2. If there are fractional months in the period of social insurance contributions, the calculation of the amount of one-time pension allowance shall be carried out as prescribed in Clause 4, Article 31 of this Decree.

3. The amount of one-time pension allowance for the dependents of those receiving retirement pensions who die shall be calculated based on the period of retirement pension received and the amount of the retirement pension being received before death: if death occurs within the first two months of receiving the retirement pension, the one-time pension allowance shall be equal to 48 months of the retirement pension; if death occurs thereafter, for each additional month of retirement pension received, the one-time pension allowance decreases by 0.5 months of the retirement pension; the lowest amount of one-time pension allowance is equal to 3 months of the retirement pension being received before death.

Chapter III

MANAGEMENT AND USE OF COMPULSORY SOCIAL INSURANCE FUNDS

Article 41. Contribution Rate of Social Insurance for Workers Receiving Salary

Each month, workers specified in Clause 1, Article 2 of this Decree contribute to the compulsory old-age and death insurance fund prescribed in Clause 1, Article 91 of the Social Insurance Law, as follows:

1. From January 2007 to December 2009: 5% of the monthly salary;

2. From January 2010 to December 2011: 6% of the monthly salary;

3. From January 2012 to December 2013: 7% of the monthly salary;

4. From January 2014 onwards: 8% of the monthly salary.

Article 42. Contribution Levels and Methods for Social Insurance of the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties Contribution levels and methods for social insurance as stipulated in Clauses 1 and 2 of Article 92 of the Social Insurance Law shall be implemented as follows:

1. Monthly, the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties contribute to the total payroll basis for social insurance contributions of workers as specified in Clause 1 of Article 2 of this Decree, specifically:

a) Contribute 3% to the sick leave and maternity fund; of which, the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties retain 2% to promptly pay workers who meet the conditions for sick leave and maternity benefits as stipulated in Sections 1 and 2 of Chapter II of this Decree, and settle accounts quarterly with the Social Insurance Organization;

b) Contribute 1% to the occupational accident and disease fund;

c) Contribute to the retirement and death benefit fund as follows:

- From January 2007 to December 2009: 11% of monthly salary;

- From January 2010 to December 2011: 12% of monthly salary;

- From January 2012 to December 2013: 13% of monthly salary;

- From January 2014 onwards: 14% of monthly salary.

2. Monthly, the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties contribute on the general minimum wage for workers as specified in Clause 2 of Article 2 of this Decree, specifically:

a) Contribute 1% to the occupational accident and disease fund;

b) Contribute to the retirement and death benefit fund as follows:

- From January 2007 to December 2009: 16% of salary;

- From January 2010 to December 2011: 18% of salary;

- From January 2012 to December 2013: 20% of salary;

- From January 2014 onwards: 22% of salary.

3. Monthly, the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties are responsible for transferring the entire amount of social insurance revenue collected according to Article 41 and Clauses 1 and 2 of this Article simultaneously into the Social Insurance Fund managed uniformly by the Vietnam Social Security.

Article 43. Monthly Salary for Social Insurance Contributions

The monthly salary for social insurance contributions as stipulated in Clause 2 of Article 92 and Clause 1 of Article 94 of the Social Insurance Law shall be implemented as follows:

1. For workers as specified in Clause 1 of Article 2 of this Decree, the monthly salary for social insurance contributions is the salary based on military rank, grade, and various position allowances, seniority allowances, and seniority allowances exceeding the standard framework (if applicable) for each individual. This salary is calculated based on the general minimum wage set by the Government at each stage.

2. For workers as specified in Clause 1 of Article 2 of this Decree who are dispatched by competent authorities to work in agencies, organizations outside the military, public security, or government office for official duties, or transferred to work in enterprises, joint ventures of the military, public security, or government office for official duties while still being promoted in military rank and increased in salary according to the law, the monthly salary for social insurance contributions shall be implemented according to Clause 1 of this Article.

3. For workers as specified in Clause 2 of Article 2 of this Decree, the monthly salary for social insurance contributions is calculated based on the general minimum wage set by the Government at each stage.

Article 44. Use and Settlement of the Social Insurance Fund

The use of the social insurance fund as stipulated in Articles 90 and 95 of the Social Insurance Law shall be implemented as follows:

1. The portion of the social insurance fund allocated by the Vietnam Social Security and the retained 2% as stipulated in Point a of Clause 1 of Article 42 of this Decree shall be used by the social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties to pay social insurance benefits as stipulated in Chapter II of this Decree to workers serving in the military, public security, and government office for official duties, including:

a) Sick leave benefits;

b) Maternity benefits;

c) One-time and monthly occupational accident and disease benefits;

d) One-time retirement allowance and one-time social insurance allowance;

e) Funeral expenses and one-time pension allowance.

2. The portion of the social insurance fund collected from the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties managed by the Vietnam Social Security, apart from the portion transferred to the social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties for use in the matters specified in Clause 1 and Point b of Clause 3 of this Article, is also used to pay social insurance allowances to workers after they cease service in the military, public security, and government office for official duties, and to invest to preserve and increase the social insurance fund.

3. Social insurance management costs in the social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties include:

a) Regular expenses of the social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties guaranteed by the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties;

b) Support costs for social insurance activities of the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties guaranteed by the Social Insurance Fund, including special regular expenses and non-regular expenses.

4. The social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Office for Official Duties implement statistical, accounting, and settlement procedures with the Vietnam Social Security according to current regulations.

PROCEDURES FOR IMPLEMENTING SOCIAL INSURANCE

Chapter IV

PROCEDURES FOR IMPLEMENTING SOCIAL INSURANCE

Article 45. Social Insurance Booklet

Workers shall be issued a social insurance booklet to monitor contributions and benefits under social insurance schemes and serve as the basis for resolving social insurance matters for each individual.

Article 46. Documents for Social Insurance Benefits

The documents required for social insurance benefits are stipulated as follows:

1. Documents for sickness benefit shall be implemented in accordance with Article 112 of the Social Insurance Law.

2. Documents for maternity benefit shall be implemented in accordance with Article 113 of the Social Insurance Law.

3. Documents for work injury and occupational disease benefit shall be implemented in accordance with Articles 114 and 115 of the Social Insurance Law, specifically as follows:

a) Social insurance book;

b) Work accident investigation report; in cases where traffic accidents are determined to be work accidents, there must be a traffic accident report from the police agency or military criminal investigation agency, or an environmental measurement record containing hazardous factors; if the report applies to multiple individuals, each person's file must include a copy if they suffer from an occupational disease;

c) Discharge certificate from healthcare facilities under the Ministry of National Defense, Ministry of Public Security, Government Office for Official Communications, or medical organizations specified by the Ministry of Health. In cases of occupational diseases not treated at hospitals, a certificate of occupational disease examination must be provided;

d) Medical assessment report on the degree of work capacity impairment by the Medical Assessment Council;

đ) A letter from the head of a regiment-level unit or higher proposing resolution of work injury and occupational disease benefits for each case;

4. Documents for convalescence allowance and health recovery allowance shall be implemented in accordance with Article 116 of the Social Insurance Law.

5. Documents for pension shall be implemented in accordance with Article 119 of the Social Insurance Law.

6. Documents for one-time social insurance payment shall be implemented in accordance with Article 120 of the Social Insurance Law.

7. Documents for death benefit shall be implemented in accordance with Article 121 of the Social Insurance Law.

8. Documents for pension and social insurance allowance for those who have completed their prison sentences but have not yet received pension or social insurance allowance shall be implemented in accordance with Clause 1 of Article 127 of the Social Insurance Law.

Chapter V

IMPLEMENTATION OF SOCIAL INSURANCE IN THE MINISTRY OF NATIONAL DEFENSE, MINISTRY OF PUBLIC SECURITY AND GOVERNMENT OFFICE FOR OFFICIAL COMMUNICATIONS

Article 47. Tasks of Implementing Social Insurance in the Ministry of National Defense, Ministry of Public Security and Government Office for Official Communications Contribution levels and methods for social insurance as stipulated in Clauses 1 and 2 of Article 92 of the Social Insurance Law shall be implemented as follows:

The Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications shall implement social insurance in accordance with Articles 19 and 20 of the Social Insurance Law, specifically as follows:

1. Develop annual social insurance activity plans and report to the General Director of Vietnam Social Security.

2. Annually, prepare plans for social insurance revenue and expenditure and settle social insurance revenue and expenditure with Vietnam Social Security.

3. Directly collect social insurance premiums according to regulations for individuals participating in social insurance within agencies, units, and enterprises under the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications, and submit monthly to Vietnam Social Security; manage the portion of the social insurance fund used within the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications to ensure full and timely implementation of social insurance benefits for workers while employed and before retirement or job transfer.

4. Issue social insurance booklets to workers employed in agencies, units, and enterprises under the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications, confirm and retain social insurance contribution periods when they cease employment without receiving a one-time social insurance allowance.

5. Review applications, issue decisions on social insurance benefits, and pay social insurance allowances to workers participating in social insurance within agencies, units, and enterprises under the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications; refer them to provincial social security offices for monthly pensions, monthly work injury and occupational disease allowances, or monthly survivor allowances.

6. Promptly resolve complaints and denunciations regarding social insurance within the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications. Inspect the implementation of social insurance for individuals and agencies, units, and enterprises within the Ministry of National Defense, Ministry of Public Security, and Government Office for Official Communications.

7. Perform other rights and responsibilities as prescribed by law.

Article 48. Social Insurance Organizations within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office

The social insurance organizations within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office, as stipulated in Clause 2 of Article 106 of the Social Insurance Law, shall operate as follows:

1. The Minister of National Defense, the Minister of Public Security, and the Director of the Government Cryptographic Office shall decide to establish social insurance organizations under their respective ministries/departments to assist the Ministers/Director in performing the tasks specified in Article 47 of this Decree for workers serving in the military, police, and cryptographic services.

2. Social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office shall be subject to command and management regarding organization and personnel by the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office; at the same time, they shall be subject to guidance and direction on business operations by the Vietnam Social Security.

Article 49. Responsibilities of the Vietnam Social Security and Social Insurance Organizations within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office a) Directing, guiding, and coordinating with the Social Insurance Organization of the Ministry of National Defense, the Social Insurance Organization of the Ministry of Public Security, and the Social Insurance Organization of the Government Cryptographic Office to manage the implementation of social insurance work within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office;

1. The Vietnam Social Security shall be responsible for:

b) Allocating from the profits generated from investment activities of the Social Insurance Fund for the Social Insurance Organization of the Ministry of National Defense, the Social Insurance Organization of the Ministry of Public Security, and the Social Insurance Organization of the Government Cryptographic Office to implement special regular expenditures and irregular expenditures related to social insurance within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office as stipulated in Point b, Clause 3, Article 44 of this Decree.

2. Social Insurance Organizations of the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office shall have the following responsibilities:

a) Monthly, submit all collected social insurance revenues to the Vietnam Social Security;

b) Annually, report to the Vietnam Social Security on the implementation of social insurance within the Ministry of National Defense, the Ministry of Public Security, and the Government Cryptographic Office.

Article 50. Transitional Provisions

Chapter VI

IMPLEMENTING PROVISIONS

1. Those who were originally military personnel, public security officers, or cryptographic staff receiving monthly pension or disability benefits due to workplace accidents or occupational diseases before January 1, 2007; dependents receiving monthly survivor benefits of military personnel, public security officers, or cryptographic staff who received salaries before death prior to January 1, 2007; and individuals whose social insurance benefits were suspended due to legal violations before January 1, 2007 shall continue to implement social insurance benefits according to previous regulations and have their benefit levels adjusted according to government regulations at each stage. In cases where those receiving monthly pensions or disability benefits due to workplace accidents or occupational diseases died after January 1, 2007, the survivor benefits shall be applied according to the provisions of Section 5, Chapter II of this Decree.

2. Workers who died before December 31, 2006, or suffered workplace accidents or occupational diseases and were discharged from hospitals before January 1, 2007, but had their survivor benefits or workplace accident or occupational disease benefits resolved after January 1, 2007, shall implement according to regulations before January 1, 2007, and have their benefit levels adjusted according to government regulations. Individuals who suffered workplace accidents or occupational diseases and were discharged from hospitals after January 1, 2007, shall have their workplace accident or occupational disease benefits resolved according to the provisions of Section 3, Chapter II of this Decree.

3. Workers who received one-time or monthly disability benefits due to workplace accidents or occupational diseases before January 1, 2007, and if their old injuries or occupational diseases recur or they suffer new workplace accidents or occupational diseases after January 1, 2007, shall be reassessed or comprehensively assessed for their reduced labor capacity according to Article 41 of the Social Insurance Law and shall implement workplace accident or occupational disease benefits according to the provisions of Section 3, Chapter II of this Decree.

4. Workers who suspended their social insurance contributions before January 1, 2007, when resolving retirement benefits or one-time social insurance benefits or survivor benefits after January 1, 2007, shall apply the provisions of Sections 4 and 5, Chapter II of this Decree.

5. Workers who have contributed to social insurance for 20 years or more, and have a decision to retire and wait until they meet the age requirement to receive a pension before January 1, 2007, shall receive a pension upon reaching the age stipulated at the time of retirement and have their benefit levels adjusted according to government regulations at the time of receiving the pension.

6. Workers who contributed to social insurance under the state-specified salary system before October 1, 2004, and receive social insurance benefits from January 1, 2007 onwards, the total monthly salary used as the basis for calculating the pension, one-time social insurance benefits, and one-time survivor benefits shall be adjusted according to the regulations on salaries and allowances in Decree No. 204/2004/NĐ-CP and Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government, including the salary coefficient, position allowance, seniority allowance, and seniority allowance exceeding the ceiling (if applicable), and the method of calculating the salary and allowance for social insurance contributions.

7. When determining the period of social insurance contributions for calculating retirement or monthly survivor benefits, one year must be counted as twelve months. If there is a shortage of up to six months of social insurance contributions, the subjects specified in Clause 1 of Article 2 of this Decree (for monthly pension cases) or dependents (for monthly survivor benefit cases) may make a one-time social insurance contribution for the remaining months, with the monthly contribution amount equal to the total monthly contribution of the worker and the employer to the retirement and survivor fund, based on the monthly salary before retirement or death.

8. Students in cryptographic training programs managed by the Government Cryptographic Office who receive allowances for technical and secretarial training shall be entitled to social insurance benefits as prescribed for non-commissioned officers and soldiers of the People's Army and People's Police in this Decree.

8. Students from the Cryptographic Service receiving technical and cryptographic training under the management of the Government Cryptographic Board shall be subject to social insurance benefits as stipulated for non-commissioned officers and soldiers of the People's Army and the People's Police as provided for in this Decree.

9. Annually, the State transfers a portion of funds from the budget into the mandatory social insurance fund managed by the Vietnam Social Security to ensure sufficient pensions and social insurance benefits, health insurance for the subjects specified in Clauses 1 and 2 of Article 2 of this Decree who were receiving monthly pensions and social insurance benefits before January 1, 1995.

10. Workers specified in Clause 1 of Article 2 of this Decree, if permitted by competent authorities to go abroad under the spouse system at Vietnamese representative offices overseas, shall continue to contribute to social insurance according to the monthly contribution rate stipulated in Article 41 and Point c, Clause 1 of Article 42 of this Decree to enjoy retirement and survivorship benefits calculated based on their current salary before departure, converted according to the salary system prescribed by the Government at each stage.

11. Workers specified in Clauses 1 and 2 of Article 2 of this Decree, while performing duties and being injured or killed, if recognized by competent authorities as war invalids or persons enjoying policies similar to those for war invalids, or martyrs, in addition to receiving preferential policies for persons with meritorious service guaranteed by the state budget, shall still implement the work injury and survivorship benefits regimes stipulated in Section 3 and Section 5 of Chapter II of this Decree.

12. The social insurance organizations under the Ministry of National Defense, the Ministry of Public Security, and the Office of Official Communications of the Government have the responsibility to implement social insurance for workers specified in Decree No. 152/2006/ND-CP when serving in the Ministry of National Defense, the Ministry of Public Security, and the Office of Official Communications of the Government.

13. Social insurance organizations of provinces and centrally administered cities have the responsibility to implement the social insurance regimes stipulated in Chapter II of this Decree for personnel engaged in official communications not serving in the Ministry of National Defense, the Ministry of Public Security, and the Office of Official Communications of the Government.

Article 51. Effective Date

1. This Decree takes effect fifteen days after its publication in the Official Gazette. The regimes stipulated in this Decree shall be implemented starting from January 1, 2007.

2. This Decree replaces Decree No. 45/CP of the Government promulgating the Regulations on Social Insurance for officers, professional military personnel, non-commissioned officers, and soldiers of the People's Army and the People's Public Security Forces; Decree No. 89/2003/NĐ-CP dated August 5, 2003 of the Government amending and supplementing certain articles of the Regulations on Social Insurance for officers, professional military personnel, non-commissioned officers, and soldiers of the People's Army and the People's Public Security Forces issued together with Decree No. 45/CP dated July 15, 1995; Articles 4, 5, Clause 5 of Article 6, and Article 12 of Decree No. 04/2001/NĐ-CP dated January 16, 2001 of the Government detailing the implementation of certain provisions of the Law on Officers of the People's Army of Vietnam 1999 regarding the regime and policies for officers retiring from active service, officers in active service transferring to professional military personnel or transferring to defense civil servants; Point c, Clause 1 of Article 17 and Point e, Clause 1 of Article 18 of Decree No. 43/2007/NĐ-CP dated March 26, 2007 of the Government detailing and guiding the implementation of certain provisions of the Law on the People's Public Security; Articles 4, 5, Clause 4 of Article 6, and Article 12 of Decree No. 102/2004/NĐ-CP dated February 27, 2004 of the Government detailing the implementation of certain provisions of the Ordinance on Official Communications regarding the regime and policies for personnel engaged in official communications upon retirement, transfer to another profession, termination of employment, or transfer to other work within the official communications organization; Clause 1 of Article 1 and Article 3 of Decision No. 595/TTg dated December 15, 1993 of the Prime Minister on the regime for military personnel and public security personnel upon discharge from service; Article 3 of Decision No. 812/TTg dated December 12, 1995 of the Prime Minister on supplementing the subjects eligible for long-term disability allowances; additional allowances for single pensioners and civil servants who are former military personnel retiring; the provisions concerning military personnel, public security personnel, and personnel engaged in official communications regarding the monthly allowance for occupational diseases, retirement regime, lump-sum allowance, and survivorship regime at Points c, d, and đ, Clause 2 of Article 3, and Clause 2 of Article 4 of Decision No. 265/2003/QĐ-TTg dated December 16, 2003 of the Prime Minister on the regime for persons exposed to HIV or infected with AIDS due to occupational accidents or risks.

Article 52. Guidance on Implementation

The Ministry of National Defense shall take the lead and coordinate with the Ministry of Public Security, the Ministry of Labor, Invalids and Social Affairs, and the Government Cryptographic Board to provide guidance on the implementation of this Decree.

Article 53. Implementation Responsibility

The ministers, heads of ministerial-level agencies, heads of government agencies, and chairpersons of provincial and centrally governed city People's Committees shall be responsible for implementing this Decree./.