Joint Circular No. 69/2007/TTLT/BQP-BLDTBXH-BTC guiding the implementation of Government Decree No. 159/2006/NĐ-CP dated December 28, 2006 on the implementation of retirement benefits for military personnel directly participating in the resistance war against America to save the country from April 30, 1975 or earlier who have served at least 20 years in the military and have been discharged or retired.

JOINT CIRCULAR

Guidelines for Implementing Decree No. 159/2006/NĐ-CP dated December 28, 2006 of the Government

on the implementation of retirement benefits for military personnel directly participating in the resistance war against America to save the country from April 30, 1975, or earlier who have served at least 20 years in the military and have been discharged or demobilized

Implementing Decree No. 159/2006/NĐ-CP dated December 28, 2006 of the Government on the implementation of retirement benefits for military personnel directly participating in the resistance war against America to save the country from April 30, 1975, or earlier who have served at least 20 years in the military and have been discharged or demobilized (referred to as Decree No. 159/2006/NĐ-CP), the Ministry of National Defense, the Ministry of Labor, Invalids, and Social Affairs, and the Ministry of Finance provide guidance as follows:

_____________________________

 I. SUBJECTS AND CONDITIONS

Officers, professional soldiers, non-commissioned officers, and enlisted personnel who directly participated in the resistance war against America to save the country, were conscripted before April 30, 1975, have served at least 20 years in the military, and were discharged or demobilized before April 1, 2000, and fall under one of the following categories:

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

a) Discharged or demobilized;

b) War invalids with a disability rate of 81% or higher currently undergoing treatment at war invalids rehabilitation centers or those who have returned home from such centers but have not yet received retirement benefits.

The period of service in the military includes time as officers, professional soldiers, non-commissioned officers, enlisted personnel, and defense civil servants. If there are interruptions in the service period, they will be accumulated.

a) Those who are currently serving sentences for criminal offenses, illegally leaving the country, or declared missing by the court;

2. Subjects not covered

b) Those who deserted, surrendered, betrayed, or were repatriated during the resistance war against America.

II. BENEFITS TO BE RECEIVED

1. Period of work for calculating pension

a) The period of work that has contributed to social insurance and the period considered as having paid social insurance contributions (BHXH) for calculating the pension is the actual period of work determined in the discharge or demobilization file or the war invalid file of each individual.

b) The period is counted from March 31, 2000, or earlier, if there are interruptions, they are accumulated; for partial months, less than three months are not counted, from three to six months are counted as half (1/2) of the annual contribution rate, and more than six months up to twelve months are counted as one year's contribution rate.

2. Monthly pension stipulated in Clause 1, Article 3, Decree No. 159/2006/NĐ-CP shall be implemented as follows

Military personnel with the period of work as specified in Clause 1, Section II of this circular, who have served at least 15 years, shall receive a monthly pension equal to 45% of the average monthly salary used as the basis for social insurance contributions (BHXH); thereafter, for each additional year of contribution, an additional 2% for males and 3% for females shall be added. The maximum monthly pension shall be 75% of the average monthly salary used as the basis for social insurance contributions (BHXH).

Example 1: Mr. Le Van Kim, Major, Battalion Commander, born in 1952, conscripted in September 1970, served 23 years and 5 months in the military; discharged in February 1994; now receiving monthly retirement benefits, the calculation of the pension ratio is as follows:

- From the 16th to the 23rd year (8 years): 2% x 8 (years) = 16%;

- 15 years = 45%;

- Five months are counted as additional: 2% x 0.5 = 1%;

- Mr. Kim's pension ratio is: 45% + 16% + 1% = 62%.

Example 2: Ms. Nguyen Thi Ha, Lieutenant Colonel, born in 1943, conscripted in January 1961, served 20 years and 1 month in the military; discharged in February 1981; now receiving monthly retirement benefits, the calculation of the pension ratio is as follows:

- From the 16th to the 20th year (5 years): 3% x 5 (years) = 15%;

- 15 years = 45%;

- Ms. Ha's pension ratio is: 45% + 15% = 60%.

3. Monthly salary used as the basis for calculating the pension

The monthly salary used as the basis for calculating the pension includes rank pay, grade, step, and seniority allowance, position allowance (if applicable) in the last five years before discharge, demobilization, or transfer to a war invalids rehabilitation center under the Ministry of Labor, Invalids, and Social Affairs, converted into salary coefficients and corresponding allowances as prescribed in Decree No. 25/CP dated May 23, 1993 of the Government temporarily regulating new salary levels for administrative, public service, and armed forces personnel (the rank pay for Second Lieutenant is equivalent to a coefficient of 3.0). The minimum monthly salary for calculating the pension is 290,000 VND.

Example 3: Mr. Le Van Kim (as mentioned in Example 1) is now receiving monthly retirement benefits; his salary progression according to rank is as follows:

- From February 1989 to July 1991 (30 months) rank of Lieutenant Colonel (coefficient 4.15); seniority 20%; position allowance Battalion Commander (coefficient 0.35).

- From August 1991 to January 1994 (30 months) rank of Major (coefficient 4.80); seniority 23%; position allowance Battalion Commander (coefficient 0.35).

Mr. Kim's salary basis for calculating the pension is:

(290,000 VND x 4.15 x 1.20 x 30)

+ (290,000 VND x 0.35 x 30)^ENVIRONMENT= 46,371,000 VND^ENVIRONMENT(290,000 VND x 4.80 x 1.23 x 30)

= 54,409,800 VND^ENVIRONMENT= 46,371,000 VND^ENVIRONMENT(46,371,000 VND + 54,409,800 VND) / 60 months = 1,679,680 VND/month.

Mr. Kim's monthly pension calculation up to October 1, 2004, is: 1,679,680 VND x 62% = 1,041,402 VND/month.

a) In cases where the subject has received salary for less than 5 years (60 months), the salary basis for calculating the pension is the average of the total number of months receiving salary according to officer rank, grade, and step.

Example 4: Mr. Nguyen Van Hien, born in 1940, conscripted in January 1958, served 20 years and 2 months in the military; discharged in March 1978; promoted to Second Lieutenant in May 1974; promoted to First Lieutenant in May 1976.

Calculation of Mr. Hien's salary basis for calculating the pension is:

- From May 1974 to April 1976 is 24 months; rank of Second Lieutenant, salary coefficient 3.0; seniority 18%.

290,000 VND x 3.0 x 1.18 x 24

= 24,638,400 VND.^ENVIRONMENT - From May 1976 to February 1978 is 22 months; seniority 20%.

290,000 VND x 3.20 x 1.20 x 22

= 24,499,200 VND.^ENVIRONMENT Average salary basis for calculating the pension is:

(24,638,400 VND + 24,499,200 VND) / 46

= 1,068,208 VND/month.^ENVIRONMENT b) In exceptional cases, if the subject's file only confirms the final rank before discharge or demobilization, the time held in that rank shall be determined according to the Law on Officers of the Vietnam People's Army (1981).

b) In individual cases, where the file of the subject only proves the final rank before discharge or retirement, the duration of holding that rank shall be applied in accordance with the provisions of the Law on Officers of the Vietnam People's Army (1981) to determine the period.

4. The calculation of the pension for the subjects specified in Clause 1, Section I of this Circular shall be applied to adjust as those receiving monthly pensions before October 2004 as prescribed in Decrees No. 208/2004/NĐ-CP dated December 14, 2004; Decree No. 117/2005/NĐ-CP; Decree No. 118/2005/NĐ-CP dated September 15, 2005; Decree No. 93/2006/NĐ-CP; Decree No. 94/2006/NĐ-CP dated September 7, 2006 of the Government (the adjustment table, attached annex to this Circular).

Example 5: In the case of Mr. Kim (mentioned in Examples 1 and 3), with the rank of Captain (coefficient 4.80), the calculation of his pension from October 2004 onwards is as follows:

- From October 2004, adjusted according to the provisions of Decree No. 208/2004/NĐ-CP dated December 14, 2004 of the Government, increased by 10%:

1,041,402 VND/month x 1.10 = 1,145,542 VND/month.

- From October 2005, adjusted according to the provisions of Decree No. 117/2005/NĐ-CP dated September 15, 2005, increased by 8%; Decree No. 118/2005/NĐ-CP dated September 15, 2005, increased by 20.7%:

1,145,542 VND/month x 1.08 = 1,237,185 VND/month.

1,237,185 VND/month x 1.207 = 1,493,283 VND/month.

- From October 2006 onwards, adjusted according to the provisions of Decree No. 93/2006/NĐ-CP dated September 7, 2006, increased by 8%; Decree No. 94/2006/NĐ-CP dated September 7, 2006, increased by 28.6%:

1,493,283 VND/month x 1.08 = 1,612,745 VND/month;

1,612,745 VND/month x 1.286 = 2,073,991 VND/month.

- Mr. Kim's actual pension received from January 2007 was 2,073,991 VND/month.

5. Subjects entitled to subsistence allowance (non-commissioned officers - soldiers) shall receive a monthly pension equal to the general minimum wage, as prescribed by the Government for each period.

Example 6: Mr. Nguyen Van Yen, born in 1949, enlisted in April 1967, Senior Sergeant, Platoon Deputy Commander, war invalid with a disability rate of 86%, transferred to the rehabilitation center of the Ministry of Labor - Invalids and Social Affairs in June 1988; served in the military for 21 years and 2 months. Mr. Yen's monthly pension received from January 2007 was equal to the general minimum wage prescribed by the Government at 450,000 VND/month.

6. Subjects entitled to monthly retirement benefits as stipulated in Clause 1, Article 4, Decree No. 159/2006/NĐ-CP dated December 28, 2006 of the Government shall enjoy medical insurance benefits; upon death, the person responsible for burial shall receive funeral allowance, and relatives shall receive monthly survivor benefits or a lump-sum survivor benefit according to current laws on social insurance.

7. Subjects specified in Point a, Clause 1, Section I of this Circular who died before January 1, 2007 or died after January 1, 2007 but had not yet received monthly pension benefits under Decree No. 159/2006/NĐ-CP dated December 28, 2006 of the Government, one of the relatives of the subject (spouse; father, mother; child, adopted child, or legally recognized foster child) may represent to receive a one-time benefit of 3,600,000 VND.

III. DOCUMENTS AND PROCEDURES FOR IMPLEMENTATION

1. Application Documents

a) Documents for applying for monthly retirement benefits shall be prepared in five sets, including:

- Application form of the subject;

- Discharge decision or discharge order (original) for subjects discharged or demobilized; Decision to issue a certificate of war invalidity and disability allowance or a copy of the disability file (original) for war invalids.

If the decision does not contain sufficient elements to apply for retirement benefits, then include the military service record, cadre record, or party member record;

- Other related documents: promotion orders, salary increase decisions, appointment orders, social insurance books... (if available);

- Declaration of social insurance participation history;

- Decision implementing the retirement policy of the Military Region Command;

- Proposing letters from various levels.

b) Documents for applying for a one-time benefit shall be prepared in four sets, including:

- Application form of the relative of the subject;

- Discharge decision or discharge order (original) for subjects discharged or demobilized. If there is no original, submit the military service record, cadre record, or party member record; social insurance book (if available);

- Declaration of social insurance participation history;

- Death certificate;

- Proposing letters from various levels.

2. Procedures and responsibilities for implementation

2.1. For subjects and relatives of subjects:

Submit the required documents to the military authority of the commune, ward as follows:

a) Subjects who are veterans or demobilized personnel eligible for retirement benefits:

- Application for retirement benefits (Form No. 01-159);

- Discharge decision or discharge order (original);

- Other related documents.

b) Those currently receiving war invalidity benefits of 81% or more and eligible for retirement benefits:

- Application for retirement benefits (Form No. 01-159);

- Decision to issue a certificate of war invalidity and disability allowance;

- Other related documents.

For subjects residing in war invalids' rehabilitation centers, the documents should be submitted to the local military authority.

c) Relatives of subjects deceased as stipulated in Clause 7, Section II, entitled to a one-time benefit:

- Application for a one-time benefit (Form No. 02-159);

- Discharge decision or discharge order (original);

- Other related documents of the subject still retained (if available);

- Death certificate;

- Power of attorney from relatives (Form No. 03-159) (if available).

2.2. For the Military District Command:

a) Promote and disseminate policies; guide and instruct communes to implement;

b) Receive documents from the subjects through the military authority of the commune (ward), compile, and report;

c) Organize review, verification, list compilation, and prepare a letter of recommendation to the Provincial Military Command (Form No. 04-159) as prescribed.

2.3. For the Provincial Military Command:

a) Promote and disseminate policies; guide and instruct implementation;

b) Receive documents reported by the Military District Command;

c) Direct the policy department, cadre, and military force to complete the procedures and documents as prescribed in this Circular;

d) Organize review of subjects; complete and prepare all required sets of documents as stipulated in Clause 1, Section III of this Circular (documents are photocopied and certified by the Provincial Military Command);

đ) Prepare a report letter to the Military Region Political Department (Form No. 04-159);

e) Pay the one-time benefit to the relatives of deceased subjects upon receipt of the decision and settle accounts according to current regulations.

2.4. For the Military Region:

a) Promote and disseminate policies; guide and instruct implementation;

b) Direct units to provide documents of subjects within their management responsibility when requested;

c) Receive documents reported by the Provincial Military Command.

d) Review, compile lists, register for management, issue decisions to implement retirement benefits (Form No. 05-159), draft letters requesting the Policy Department (Military Social Security) to consider and resolve (Form No. 06-159).

2.5 The Policy Department - General Political Department (Military Social Security):

a) Promote and disseminate policies; direct and guide the organization's implementation;

b) Organize the receipt, review, and issuance of decisions on receiving retirement benefits (Form No. 07-159), lump-sum benefits (Form No. 08-159); certificates of receiving retirement allowances; payment vouchers for lump-sum benefits; letters of introduction requesting local social security agencies to pay retirement allowances according to regulations;

c) Allocate funds to ensure the organization and implementation of benefits and payments according to regulations;

d) Retain original files and transfer files to relevant agencies, units, and beneficiaries as prescribed.

2.6 Personnel Departments at all levels in the military:

Provide, check, and confirm files for subjects under their management upon request from the subject or local military agency. In cases where the unit has resolved for demobilized or discharged subjects now merged or dissolved, the higher-level agency or unit shall be responsible for resolving.

IV. IMPLEMENTATION ORGANIZATION

1. Responsibilities of the Ministry of National Defense

Direct subordinate agencies and units to take responsibility for guiding, inspecting, compiling files; issuing decisions and completing procedures for monthly retirement benefits, lump-sum benefits; paying lump-sum benefits within the scope of resolution as stipulated in this Circular.

For cases with issues regarding benefit calculation methods, the Ministry of National Defense will coordinate with the Ministry of Labor, Invalids, and Social Affairs and the Ministry of Finance to consider and resolve.

2. Responsibilities of the Ministry of Finance

Coordinate with the Ministry of National Defense to ensure funding for implementing the system and policies stipulated in Decree No. 159/2006/NĐ-CP dated December 28, 2006 of the Government.

3. Responsibilities of the Vietnam Social Security

Guide provincial social security agencies (cities) on receiving files for retirement benefits transferred from the Military Social Security agency, and implement monthly pension payments and other benefits for retirees as stipulated in this Circular.

4. Source of Funding Assurance

- Funding for lump-sum benefit payments is guaranteed by the Ministry of Finance through the Ministry of National Defense, including payment subsidies and file preparation costs at 20,000 VND per file;

- Funding for retirement benefits is transferred by the Ministry of Finance to the Vietnam Social Security for payment.

1. This Circular takes effect from May 15, 2013.

This Circular takes effect 15 days after its publication in the Official Gazette.

The provisions set forth in this Circular shall be implemented from January 1, 2007.

When receiving monthly retirement benefits, beneficiaries are not required to repay the separation allowance they have received.

Subjects who are concurrently war invalids continue to enjoy benefits and rights as prescribed for war invalids.

Those who falsify information, alter, or forge files, in addition to disciplinary action or criminal liability, must also compensate for damages as prescribed by law.

Any difficulties encountered during implementation should be reported to the joint ministries for consideration and resolution./.