Circular No. 88/2025/TT-BCA guiding the implementation of mandatory social insurance for officers, non-commissioned officers, and soldiers of the People's Public Security Forces.

CIRCULAR

Guidelines for Implementing Compulsory Social Insurance

for Officers, Non-Commissioned Officers, and Soldiers of the People's Public Security Force

 

Pursuant toSocial Insurance Law Law on Social Insurance No. 41/2024/QH15 (hereinafter referred to as the Social Insurance Law);

Pursuant toDecree No. Decree No. 157/2025/NĐ-CP date 25 the 6 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;25 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Ngân hàng Nhà nước Việt Nam;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."nh phủ quThis Circular stipulates the establishment, management, and operation of the energy information system and the organization, construction, exploitation, and maintenance of the energy database.international detailed and measures for implementation of certain provisions of the Social Insurance Law concerning compulsory social insurance for military personnel, public security officers, and people performing confidential work with state benefits similar to those for military personnel (hereinafter referred to as Decree No.Article 4. Agencies and units with headquarters outside the reception locations specified in Clauses 2 and 3 of this Article shall proactively arrange a reception room suitable for the nature and activities of their unit./NĐ-CP);Pursuant to Decree No. 02/2025/NĐ-CP dated February 18, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security, which has been amended and supplemented by Decree No. 11/2025/NĐ-CP dated July 1, 2025 of the Government; The Minister of Public Security hereby issues this Circular guiding the implementation of compulsory social insurance for officers, non-commissioned officers, and soldiers of the People's Public Security Force.lThis Circular guides the implementation of social insurance benefits and the management of contributions to social insurance for officers, non-commissioned officers, and soldiers of the People's Public Security Force as prescribed by the Social Insurance Law and Decree No. 157/2025/NĐ-CP. 1. Workers participating in compulsory social insurance as stipulated in Clause 1, Article 2 of Decree No. 157/2025/NĐ-CP within the People's Public Security Force include: a) Officers and non-commissioned officers in specialized fields; officers and non-commissioned officers in technical fields; 157/2025b) Non-commissioned officers and conscript soldiers; students currently studying at schools inside and outside the People's Public Security Force who receive living expenses;

c) Individuals specified in points a and b of this clause during their time studying, interning, working, researching, or recuperating abroad while still receiving salary or living expenses in Vietnam and contributing to social insurance according to regulations shall enjoy social insurance benefits as prescribed in Decree No. 157/2025/NĐ-CP and this Circular.

At the proposal of the Director of the Cadre and Civil Servant Management Department;

2. Employers participating in compulsory social insurance as stipulated in Clause 4, Article 2 of Decree No. 157/2025/NĐ-CP within the People's Public Security Force include:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

a) Units under the Ministry of Public Security (hereinafter referred to as units at bureau level); Provincial Public Security Departments (hereinafter referred to as provincial-level public security departments);

Article 2. Applicability

b) Enterprises and public service organizations within the People's Public Security Force (hereinafter referred to as enterprises).

3. Organizations and individuals related to the implementation of compulsory social insurance policies and systems within the People's Public Security Force.

COMPULSORY SOCIAL INSURANCE BENEFITS

Section 1. SICKNESS BENEFIT

Article 3. Objectives and Conditions for Receiving Sickness Benefit

1. Workers specified in point a, Clause 1, Article 2 of this Circular shall be entitled to sickness benefit when they take leave as provided for in Clause 1, Article 42 of the Social Insurance Law.

2. Workers specified in point a, Clause 1, Article 2 of this Circular shall not be entitled to sickness benefit if they fall under any of the circumstances stipulated in Clause 2, Article 42 of the Social Insurance Law and the following specific guidance:

a) Causing injury to themselves or intentionally harming their own health;

Chapter II

b) Using narcotic drugs or precursor chemicals listed by the Government, except when using precursor-containing medicines or combined medicines containing precursors as prescribed by medical practitioners at healthcare facilities;

c) During the initial period of being required to take leave for treatment and rehabilitation due to occupational accidents or occupational diseases (the period during which workers must take leave for treatment and rehabilitation due to occupational accidents or occupational diseases without being caused by recurrence of injuries or illnesses);

d) During the period of leave as provided for in Clause 1 of this Article overlapping with annual leave, holiday leave, Tet leave, weekly rest days, personal leave without pay, leave awaiting retirement benefits, leave with full pay as stipulated by the Ministry of Public Security; maternity leave, and leave for recuperation as prescribed by laws on social insurance.

1. Workers specified in point a, Clause 1, Article 2 of this Circular shall be entitled to sickness benefits when they take time off work as provided for in Clause 1, Article 42 of the Social Insurance Law.

2. Workers specified in point a, Clause 1, Article 2 of this Circular shall not be entitled to sickness benefits if they fall under any of the circumstances stipulated in Clause 2, Article 42 of the Social Insurance Law and the specific guidance set out below:

a) Causing self-injury or self-harm to their health;

b) Using narcotic drugs or precursor chemicals listed by the Government, except in cases where precursor substances or combined medications containing precursors are used according to the prescription of medical practitioners at healthcare facilities;

c) During the initial period of being required to take time off work for treatment and functional recovery due to occupational accidents or occupational diseases (the period during which workers must take time off work for treatment and functional recovery due to occupational accidents or occupational diseases, excluding cases caused by recurrent injuries or illnesses);

d) During the period of taking time off work as prescribed in Clause 1 of this Article overlapping with annual leave, public holidays, Tet holidays, weekly rest days, personal leave, unpaid leave, leave on official business awaiting retirement benefits, leave on official business with full pay as prescribed by the Ministry of Public Security; maternity leave and convalescence leave for health recovery as prescribed by laws on social insurance.

Article 4. Duration of sickness benefit

1. The duration of sickness benefit for workers as stipulated in point a, Clause 1, Article 2 of this Circular shall be implemented according to the provisions of Clause 3, Article 43 of the Social Insurance Law and Clause 1, Article 10 of Decree No. 157/2025/NĐ-CP.

The number of days off for sickness benefit is calculated based on working days. In cases where workers take leave under the provisions of Clause 1, Article 42 of the Social Insurance Law and such leave overlaps with the leave period specified in point d, Clause 2, Article 3 of this Circular, such overlapping time will not be counted towards the sickness benefit; the leave period outside the period specified in point d, Clause 2, Article 3 of this Circular shall be counted towards the sickness benefit according to the regulations.

Example 1: On October 13, 2025, Major Hoang Quoc M was injured during daily activities and had to take leave for inpatient treatment at a medical facility until October 18, 2025, and was prescribed an additional five days of sick leave until October 23, 2025. The regular weekly rest days for Comrade M are Saturday and Sunday. Therefore, the total number of days Comrade M is entitled to sickness benefit is nine days (excluding Saturdays and Sundays, October 18 and 19).

2. The duration of benefit when caring for a sick child for workers as stipulated in point a, Clause 1, Article 2 of this Circular shall be implemented according to the provisions of Article 44 of the Social Insurance Law and Clause 2, Article 10 of Decree No. 157/2025/NĐ-CP, including:

a) The maximum duration of benefit when caring for a sick child in a year as stipulated in Clause 1, Article 44 of the Social Insurance Law does not depend on the date of commencement of social insurance participation by the worker;

b) In cases where a worker has two or more children under seven years old who are sick simultaneously, the duration of benefit when caring for a sick child is calculated based on the actual time the worker takes off work to care for the sick child; the maximum annual leave time for each child is determined according to Clause 1, Article 44 of the Social Insurance Law;

c) The calculation of the duration of benefit when caring for a sick child in a year is determined up to the birthday of the child turning three years old and seven years old, based on the start date of taking leave to care for the sick child;

Example 2: Comrade Senior Lieutenant Hoang Van B has a child under three years old who is sick and must take leave to care for the child from November 4 to November 10, 2025. The regular weekly rest days for Comrade B are Saturday and Sunday. Thus, the total number of days Comrade B actually took off work to care for the child is seven days; out of which, the number of days entitled to benefit when caring for a sick child is five days (excluding two weekend days, Saturday and Sunday);

Example 3: Comrade Senior Lieutenant Nguyen Hoang Y has two children under seven years old who are sick with the following periods: the first child is sick from February 4 to February 10, 2026, and the second child is sick from February 7 to February 13, 2026, and Comrade Y must take leave to care for both sick children. The regular weekly rest days for Comrade Y are Saturday and Sunday. The duration of benefit when caring for a sick child for Comrade Y from February 4 to February 13, 2026, is eight days (excluding two weekend days, Saturday and Sunday);

d) In cases where both parents participate in mandatory social insurance and alternate taking leave to care for a sick child, the maximum annual duration of benefit when caring for a sick child for each parent for each child is determined according to Clause 1, Article 44 of the Social Insurance Law;

Example 4: Comrades Senior Lieutenant Nguyen Thi V and Captain Dang Van C have a six-year-old child who is sick and requires hospitalization from September 11 to October 6, 2025. The regular weekly rest days for Comrades V and C are Saturday and Sunday. Due to work conditions, Comrades V arranged to take turns taking leave to care for the child as follows:

- Comrade V took leave to care for the child from September 11 to September 17 and from September 25 to October 6, 2025;

- Comrade C took leave to care for the child from September 18 to September 24, 2025.

Therefore, the duration of benefit when caring for a sick child for Comrades V and C is as follows:

For Comrade V: the total number of days taken off to care for the child is 19 days, excluding four weekend days, Saturday and Sunday, leaving 15 days. According to the Social Insurance Law, the maximum annual leave time for caring for a child from three to under seven years old who is sick is 15 days. Therefore, in this case, since the child of Comrade V is six years old, Comrade V is entitled to 15 days of benefit when caring for a sick child.

For Comrade C: the total number of days taken off to care for the child is seven days, out of which the duration of benefit when caring for a sick child for Comrade C is five days (excluding two weekend days, Saturday and Sunday).

e) In cases where both parents participate in social insurance and take leave together to care for a sick child, both parents are entitled to benefit when caring for a sick child; the maximum annual duration of benefit when caring for a sick child for each parent for each child is determined according to Clause 1, Article 44 of the Social Insurance Law.

Article 5. Level of sickness benefit

1. The level of sickness benefit for workers specified in point a, Clause 1, Article 2 of this Circular shall be implemented according to the provisions of Clause 4, Article 45 of the Social Insurance Law and Article 11 of Decree No. 157/2025/NĐ-CP, specifically as follows:

Level of sickness benefit = Monthly social insurance contribution salary of the month immediately preceding the leave period x Number of days of sick leave 24 days

In cases where workers take continuous sick leave for one month or more (including public holidays, Tet holidays, and weekly rest days), the level of sickness benefit for that time period (from the start date of the sick leave to the day before the start date of the following month) shall be calculated based on the monthly social insurance contribution salary of the month immediately preceding the sick leave.

In cases where workers take sick leave due to illness or accidents that are not work-related injuries or occupational diseases in the first month of joining social insurance or upon rejoining social insurance, the level of sickness benefit shall be calculated based on the monthly social insurance contribution salary of that month.

Example 5For example, Comrade Lieutenant Tran Thanh M was ill and received treatment from March 7, 2026, to April 17, 2026. Assuming Comrade M joined social insurance on March 1, 2026, with a monthly social insurance contribution salary of VND 11,500,000 in March 2026, the level of sickness benefit for Comrade M would be calculated as follows:

The sick leave period includes the entire month: from March 7, 2026, to April 6, 2026, which is one month; the level of sickness benefit equals the monthly social insurance contribution salary of March 2026, which is VND 11,500,000.

The partial period: from April 7, 2026, to April 17, 2026, is 11 days, including 2 weekend days (Saturday and Sunday); therefore, the number of days counted for sickness benefit from the social insurance fund is 9 days, the level of sickness benefit for these partial days is calculated as follows:

Level of sickness benefit = VND 11,500,000 x 100% x 9 (days) = VND 4,312,503 24 days

The total amount of sickness benefit for Comrade M is:

VND 11,500,000 + VND 4,312,503 = VND 15,812,503

2. The level of care leave benefit for workers specified in point a, Clause 1, Article 2 of this Circular shall be implemented according to the provisions of Clause 2, Article 45 of the Social Insurance Law, specifically as follows:

Level of care leave benefit = Monthly social insurance contribution salary of the month immediately preceding the leave period x 75% x Number of days of care leave 24 days

The working day serving as the basis for determining the duration of sickness benefit or care leave benefit for workers is the normal working hours in a day that workers must work for employers according to labor regulations or legal provisions. In cases where workers take partial sick leave or care leave, if the absence is less than half a day, it will be counted as half a day; from half a day to less than one day, it will be counted as one day.

During the period of receiving sickness benefits, if the Government adjusts the reference level or if workers are promoted, advanced in rank, given a raise, or increased in seniority allowances or out-of-range seniority allowances, the level of sickness benefit for workers shall still be calculated based on the monthly social insurance contribution salary of the month immediately preceding the leave period for illness treatment or care leave.

Article 6. Rest and recovery after illness

1. An employee who has enjoyed the sick leave benefit for thirty days or more within a year, and whose health has not recovered after returning to work within the first thirty days, shall be entitled to rest and recover their health. The duration and level of benefits shall be implemented according to the provisions of Article 46 of the Social Insurance Law and Clause 2 of Article 7 of Circular No. 12/2025/TT-BNV dated June 30, 2025, issued by the Minister of Home Affairs detailing certain provisions of the Social Insurance Law on mandatory social insurance (hereinafter referred to as Circular No. 12/2025/TT-BNV).

Example 6: As of June 2026, Major Nguyen Van H had taken sick leave for 40 days. After returning to work for one week and still feeling weak, Comrade H reported this to his superiors, who decided to grant him five days of rest and recovery. By August 2026, Comrade H fell ill again and required surgery, taking ten days of sick leave before returning to work but still not fully recovered.

As of August 2026, Comrade H had already taken five days of rest and recovery after illness. Therefore, when returning to work after the period of sick leave for surgery and still not fully recovered, Comrade H was entitled to a maximum of two additional days of rest and recovery after illness (the maximum rest and recovery period after surgery is seven days, but Comrade H had previously taken five days of rest and recovery after illness).

2. The decision on the number of days of rest and recovery after illness as stipulated in Clause 2 of Article 46 of the Social Insurance Law shall be made by the head of the unit at the bureau level; the Director of Provincial Public Security (or the head of the unit at the third-level budget under the Provincial Public Security); the head of the unit at the third-level budget under the Prison Wardens' Management Bureau, Compulsory Education Facilities, Educational Reform Schools, Command of Guard Service, Command of Mobile Police Force; the head of the enterprise based on the proposal of the personnel organization department and the health department (if applicable).

3. The time off for rest and recovery shall be counted in the year in which the employee meets the conditions for such rest and recovery.

Example 7: Second Lieutenant Nguyen Hoang N took sick leave due to surgery from October 15, 2027, to December 15, 2027 (in 2027, Comrade N did not take rest and recovery after illness). From December 16, 2027, Comrade N returned to work until December 28, 2027, and due to not fully recovering, Comrade N was granted seven days of rest and recovery after illness from December 29, 2027, to January 4, 2028. The seven-day rest and recovery period for Comrade N is counted towards the year 2027.

4. In cases where an employee meets the conditions for rest and recovery after illness but does not take time off or is during annual leave, personal leave, unpaid leave, or full pay leave as prescribed, they shall not be entitled to the rest and recovery after illness benefit.

Section 2 MATERNITY REGIME

Article 7. Recipients and Conditions for Maternity Benefits

The conditions for female workers to enjoy maternity benefits when giving birth, female workers who carry children for others, mothers who carry children for others, and workers who adopt children under six months old, as stipulated in point a, Clause 1, Article 2 of this Circular, shall be implemented according to Clauses 2, 3, and 5, Article 50 of the Social Insurance Law, wherein:

1. For female workers who give birth after previously having to take leave to treat infertility, the condition for enjoying maternity benefits upon childbirth is that they must have contributed to mandatory social insurance for at least six consecutive months within the last twenty-four months prior to childbirth.

Example 8: Comrade Major Nguyen Hong H has continuously contributed to mandatory social insurance from September 2010 to August 2025. Due to infertility, Comrade H took leave to treat infertility starting from September 2025, and gave birth in January 2027; during the twenty-four months before childbirth (from January 2025 to December 2026), Comrade H contributed to mandatory social insurance for eight months (from January 2025 to August 2025). Therefore, Comrade H meets the conditions to enjoy maternity benefits upon childbirth.

2. The period of twelve or twenty-four consecutive months immediately preceding childbirth or adoption of a child through surrogacy or adoption of a child under six months old is determined as follows:

a) In cases where female workers give birth or workers adopt a child through surrogacy or adoption of a child under six months old before the fifteenth day of the month, the month of childbirth or adoption does not count towards the twelve or twenty-four months immediately preceding childbirth or adoption.

 Example 9: Comrade Senior Lieutenant Nguyen Thu T gave birth on November 12, 2025, the twelve months immediately preceding childbirth are counted from November 2024 to October 2025.

b) In cases where female workers give birth or workers adopt a child through surrogacy or adoption of a child under six months old on or after the fifteenth day of the month and have contributed to mandatory social insurance in that month, the month of childbirth or adoption counts towards the twelve or twenty-four months immediately preceding childbirth or adoption. If there was no contribution to mandatory social insurance in that month, the provisions of point a of this clause apply.

Example 10: As stated in Example 9, if Comrade Senior Lieutenant Nguyen Thu T had given birth on November 18, 2025, the twelve months immediately preceding childbirth would be calculated as follows:

- If there was a contribution to mandatory social insurance in November 2025, the twelve months immediately preceding childbirth would be counted from December 2024 to November 2025.

- If there was no contribution to mandatory social insurance in November 2025, the twelve months immediately preceding childbirth would be counted from November 2024 to October 2025.

Example 11: Comrade Lieutenant Dao Mai H gave birth on January 13, 2027, the twelve months immediately preceding childbirth are counted from January 2026 to December 2026. If during this period, Comrade H has contributed to mandatory social insurance for at least six consecutive months or at least three consecutive months in cases where pregnancy required leave for prenatal care as prescribed by authorized medical facilities, then Comrade H is entitled to maternity benefits as stipulated.

3. During the period returning to work before the end of the leave taken for maternity benefits, if female workers need to take leave to undergo prenatal examinations, miscarriage, abortion, fetal death in utero, fetal death during labor, ectopic pregnancy, or to implement contraceptive measures, they are entitled to maternity benefits as provided in Articles 51, 52, and 57 of the Social Insurance Law.

Article 8. Time off work to enjoy maternity leave benefits

1. The time off work to enjoy maternity leave benefits when giving birth shall be implemented according to the provisions of Article 53 of the Social Insurance Law. In cases where the mother dies after giving birth, the father or the person directly raising the child shall enjoy the maternity leave benefits prescribed in Clauses 5, 6, and 7 of Article 53 of the Social Insurance Law, including:

a) In cases where only the mother participates in mandatory social insurance and dies after giving birth, the father or the person directly raising the child shall enjoy the remaining time of the mother's maternity leave benefits. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the mother;

b) In cases where only the mother participates in mandatory social insurance but does not meet the conditions stipulated in Clauses 2, 3, and 5 of Article 50 of the Social Insurance Law and dies, the father or the person directly raising the child shall enjoy the maternity leave benefits until the child reaches six months old. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the mother;

c) In cases where both the father and the mother participate in mandatory social insurance and the mother dies after giving birth, the father shall take time off work to enjoy the remaining time of the mother's maternity leave benefits. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the father. If the father does not take time off work, in addition to his salary, he shall also enjoy the remaining time of the mother's maternity leave benefits. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the mother;

d) In cases where both the father and the mother participate in mandatory social insurance but the mother does not meet the conditions stipulated in Clauses 2, 3, and 5 of Article 50 of the Social Insurance Law and dies, the father shall take time off work to enjoy the maternity leave benefits until the child reaches six months old. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the father;

e) In cases where only the father participates in mandatory social insurance and the mother dies after giving birth or encounters risks after giving birth that prevent her from caring for the child as confirmed by a medical facility, the father shall take time off work to enjoy the maternity leave benefits until the child reaches six months old. The level of maternity allowance shall be calculated based on the average salary used as the basis for mandatory social insurance contributions of the father.

2. When calculating the time to enjoy maternity leave benefits according to the provisions of Articles 51 and 52, Clause 2 of Article 53, and Article 57 of the Social Insurance Law, if there is overlapping time with annual leave, personal leave, unpaid leave, or full-pay leave, such overlapping time shall not be counted towards the enjoyment of maternity leave benefits; the time off work outside of annual leave, personal leave, unpaid leave, or full-pay leave shall be counted towards the enjoyment of maternity leave benefits according to the regulations.

3. The time workers take off work to enjoy maternity leave benefits shall be counted as time contributing to social insurance and recorded at the level of salary used as the basis for mandatory social insurance contributions of the month before taking time off work for maternity leave benefits. In cases where workers are promoted, receive a pay raise, or increase their seniority during the time off work for maternity leave benefits, the new salary level of the worker from the date of promotion, pay raise, or seniority increase shall be recorded.

In cases where female workers return to work before the end of the time off work for maternity leave benefits as prescribed, the time off work for maternity leave benefits from the start of the leave until returning to work shall be counted as time contributing to social insurance; from the date of returning to work, female workers shall receive wages paid by the employer and continue to enjoy maternity allowances according to the levels prescribed in Article 59 of the Social Insurance Law; the employer and the worker shall have the responsibility to contribute to mandatory social insurance for the time the worker returns to work.

4. Workers who adopt children under six months old shall enjoy maternity leave benefits according to the provisions of Article 56 of the Social Insurance Law. In cases where workers meet the conditions to enjoy maternity leave benefits as prescribed but do not take time off work to care for the child, they shall only receive a one-time allowance as prescribed in Article 58 of the Social Insurance Law. The determination of the time off work to enjoy maternity leave benefits when adopting children under six months old is specified as follows:

a) In cases where workers adopt two or more children under six months old within the same period, the time off work to enjoy maternity leave benefits shall be calculated based on the actual time the worker takes off work starting from the first day of adoption until the last adopted child reaches six months old;

b) In cases where workers give birth while simultaneously adopting a child under six months old, the time off work to enjoy maternity leave benefits shall be the actual time the worker takes off work for maternity leave benefits after giving birth and adopting a child under six months old.

Article 9. Maternity Allowance

The maternity allowance shall be implemented according to the provisions of Article 59 of the Social Insurance Law, including:

1. The average monthly wage serving as the basis for mandatory social insurance contributions for calculating the maternity allowance is the average monthly wage serving as the basis for mandatory social insurance contributions of the six months immediately preceding the cessation of work to enjoy maternity leave benefits, with non-consecutive periods of social insurance contributions being combined.

In cases where the month of childbirth or adoption through surrogacy or adoption is included within the twelve or twenty-four months prior to childbirth or adoption through surrogacy or adoption, the average monthly wage serving as the basis for mandatory social insurance contributions of the six months immediately preceding the cessation of work to enjoy maternity leave benefits includes the month of childbirth or adoption through surrogacy or adoption.

2. For employees who receive maternity allowance according to the provisions of Articles 51, 52, Clause 2, Clause 5, Clause 6, and Clause 7 of Article 53, Clause 1, Clause 2, and Clause 4 of Article 54, Clause 2 of Article 55, and Article 57 of the Social Insurance Law during the first month of mandatory social insurance participation, the amount of maternity allowance received is calculated based on the wage serving as the basis for mandatory social insurance contributions of that very month.

3. During the period of enjoying maternity leave benefits, if the Government adjusts the reference level or the employee is conferred, promoted in military rank, given a raise, or increased in seniority allowance or seniority bonus exceeding the standard, the amount of maternity leave benefits for the employee is still calculated based on the average monthly wage serving as the basis at the time when the calculation of the maternity leave benefits begins.

4. Employees working in occupations or jobs classified as heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous, or working in areas with regional coefficient allowances of 0.7 or higher, who cease work to enjoy maternity leave benefits, the period of ceasing work to enjoy maternity leave benefits is counted as the period of working in occupations or jobs classified as heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous, or working in areas with regional coefficient allowances of 0.7 or higher.

Article 10. Rest and Health Recovery After Maternity Leave

1. Female workers are entitled to rest and health recovery after maternity leave according to the provisions of Article 60 of the Social Insurance Law and Clause 1 of Article 11 of Circular No. 12/2025/TT-BNV.

2. The decision on the number of days of rest and health recovery after maternity leave according to the provisions of Clause 2 of Article 60 of the Social Insurance Law is carried out according to Clause 2 of Article 6 of this Circular.

3. If female workers meet the conditions for rest and health recovery in a certain year, the period of rest and health recovery while enjoying such benefits is counted for that year.

Example 12: On December 15, 2026, Comrade Senior Lieutenant Tran Ngoc H returned to work after taking maternity leave due to childbirth, but from January 10, 2027, due to insufficient recovery, Comrade H was granted five days of rest and health recovery by the unit. The period of rest and health recovery of Comrade H is counted for the year 2026.

4. In cases where employees do not cease work or female workers return to work before the end of the maternity leave period stipulated in Clause 1 of Article 53 of the Social Insurance Law, or employees are on annual leave, personal leave, unpaid leave, or full pay leave, they are not entitled to rest and health recovery after maternity leave.

5. The start date of rest and health recovery must fall within the thirty-day period following the end of the maternity leave period stipulated in Article 52, Clause 1 or Clause 4 of Article 53, Point a of Clause 3 of Article 54 of the Social Insurance Law.

Section 3 RETIREMENT REGIME

Article 11. Recipients and Conditions for Monthly Pension Benefits

1. The recipients and conditions for monthly pension benefits for workers specified in Clause 1, Article 2 of this Circular shall be implemented in accordance with Article 12 of Decree No. 157/2025/NĐ-CP, including:

a) The retirement age schedule for workers specified in Point a, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP shall be implemented according to Appendix I attached to this Circular;

b) The retirement age schedule for workers specified in Point b, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP shall be implemented according to Appendix II attached to this Circular;

2. Workers specified in Article 12 of Decree No. 157/2025/NĐ-CP shall have their periods of time accumulated as the basis for resolving retirement benefits, specifically as follows:

a) Periods of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous by the competent authority; periods of work in areas with particularly difficult socio-economic conditions, including periods of work in places with regional allowances at a rate of 0.7 or higher before January 1, 2021, and periods of service in Battlefields B and C before April 30, 1975, and Battlefield K before August 31, 1989, even if interrupted, shall be accumulated as the basis for assessing conditions to resolve retirement benefits.

Periods of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous by the competent authority; periods of work in areas with particularly difficult socio-economic conditions, including periods of work in places with regional allowances at a rate of 0.7 or higher before January 1, 2021, during which workers must take leave to treat injuries or recover from occupational diseases or to enjoy maternity leave, shall be counted as periods of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous by the competent authority; periods of work in areas with particularly difficult socio-economic conditions, including periods of work in places with regional allowances at a rate of 0.7 or higher before January 1, 2021.

Periods during which workers are assigned to work or study without engaging in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous by the competent authority or without working in areas with particularly difficult socio-economic conditions, including periods of work in places with regional allowances at a rate of 0.7 or higher before January 1, 2021, and periods of mandatory social insurance contributions still lacking up to six months to meet the conditions for receiving a pension, shall not be counted as periods of work in occupations or jobs classified as heavy, hazardous, dangerous, or extremely heavy, hazardous, dangerous by the competent authority; periods of work in areas with particularly difficult socio-economic conditions, including periods of work in places with regional allowances at a rate of 0.7 or higher before January 1, 2021;

b) Periods for the subjects specified in Clause 1, Article 2 of this Circular, determined as military age, years of service in the police profession, or years of service in the telegraph and postal service profession, shall be accumulated to resolve retirement benefits as stipulated in Point c, Clause 2, Article 12 of Decree No. 157/2025/NĐ-CP.

3. Workers who have fully paid social insurance contributions as specified in Clause 5, Article 12 of Decree No. 157/2025/NĐ-CP for units at the bureau level, provincial-level public security agencies, and enterprises to be submitted to the Financial Planning Bureau shall receive their pensions starting from the month immediately following the month they complete the required payments.

Article 12. Monthly pension amount

The monthly pension amount for workers specified in Clause 1, Article 2 of this Circular shall be implemented according to the provisions of Article 66 of the Social Insurance Law and Article 13 of Decree No. 157/2025/NĐ-CP, wherein:

1. When calculating the pension ratio, if there are odd months in the social insurance contribution period, from 01 month to 06 months inclusive, it will be counted as half (1/2) year, and from 07 months to 11 months inclusive, it will be counted as one year.

2. The mark for calculating the number of years retiring before age for cases of retirement due to reduced work capacity as stipulated in Clause 3, Article 66 of the Social Insurance Law shall be implemented according to the provisions of Clause 4, Article 13 of Decree No. 157/2025/NĐ-CP.

Example 13: Comrade Male Officer Senior Lieutenant Dang Xuan T, born on June 15, 1969, joined the People's Public Security in September 1987, and will retire and receive a pension from July 1, 2030, with 42 years and 10 months of social insurance contributions. The monthly pension ratio for Comrade T is calculated as follows:

- The first 20 years are calculated at 45%.

- From the 21st year to the 35th year, which is 15 years, additional calculation: 15 x 2% = 30%.

- The total ratio above is: 45% + 30% = 75%.

The monthly pension ratio for Comrade T is: 75%.

Example 14: Comrade Male Officer Lieutenant Nguyen Van L, working under normal conditions, has 28 years and 04 months of social insurance contributions, including 20 years of service in the People's Public Security, with a reduction in work capacity of 61%, retired and received a pension from September 1, 2026, when he was 56 years and 01 month old. The monthly pension ratio for Comrade L is calculated as follows:

- The first 20 years are calculated at 45%.

- From the 21st year to the 28th year, which is 08 years, additional calculation: 08 x 2% = 16%. - 04 months are calculated as half a year, additional calculation: 0.5 x 2% = 1%.

- The total ratio above is: 45% + 16% + 1% = 62%.

- Comrade L retires five months early (retiring in 2026 at 56 years and 06 months) according to Clause 3, Article 66 of the Social Insurance Law, Comrade L does not have his pension percentage ratio reduced.

Article 13. Time of Pension Payment

1. The time of pension payment is the date recorded in the decision on retirement and receiving pension benefits issued by the competent authority that becomes effective when the worker meets the conditions for receiving pension benefits as prescribed by law.

2. The time when the worker meets the age requirement for receiving pension benefits is the first day of the month immediately following the month in which the worker meets the age requirement for receiving pension benefits. For cases where the date of birth or records are uncertain, the implementation shall follow the provisions of Clause 4, Article 12 of Decree No. 157/2025/NĐ-CP.

3. The time when the worker meets the conditions for receiving pension benefits due to reduced work capacity is the first day of the month immediately following when the worker meets all three conditions regarding age, social insurance contribution period, and having a conclusion of reduced work capacity of 61% or more by the authorized Medical Examination Board.

4. In cases where the worker or employer submits the application late compared to the regulations, they must provide a written explanation detailing the reasons and bear legal responsibility for the content of the explanation.

Article 14. One-time Allowance upon Retirement

1. Workers specified in Clause 1, Article 2 of this Circular who meet the conditions for receiving pension benefits as prescribed in Article 12 of Decree No. 157/2025/NĐ-CP and whose social insurance contribution period exceeds the provisions of Clause 1, Article 68 of the Social Insurance Law and Clause 1, Article 14 of Decree No. 157/2025/NĐ-CP, when retiring, shall receive a one-time allowance equal to 0.5 times the average salary used as the basis for social insurance contributions for each year exceeding 35 years for men and 30 years for women, calculated up to the time when they meet the conditions for retirement as prescribed by law.

2. In cases where workers specified in Clause 1, Article 2 of this Circular have met the conditions for receiving pension benefits as prescribed in Article 12 of Decree No. 157/2025/NĐ-CP and continue to contribute to social insurance, the one-time allowance upon retirement shall be implemented according to the provisions of Clause 2, Article 14 of Decree No. 157/2025/NĐ-CP. The one-time allowance upon retirement is twice the average salary used as the basis for social insurance contributions for each year exceeding 35 years for men and 30 years for women, calculated from the time after meeting the conditions for retirement as prescribed by law until the time of retirement.

Example 15: Comrade Male Officer Senior Lieutenant Hoang X, Deputy Head of Department C, born on July 10, 1972, joined social insurance from October 1993, and joined the People's Public Security in September 2017 (Comrade X's entire career was in normal working conditions). Comrade Hoang X will be granted retirement leave from September 1, 2032, and will receive pension benefits from June 1, 2033. By the time Comrade X reaches 57 years old and meets the conditions for receiving pension benefits as stipulated in Point a, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP (July 2029), Comrade X has contributed 35 years and 10 months to social insurance; by the time of receiving pension benefits (June 1, 2033), Comrade X has contributed 39 years and 08 months to social insurance. The one-time allowance upon retirement for Comrade Hoang X is calculated as follows:

- The one-time allowance for the period exceeding 35 years of social insurance contributions calculated up to the time when the conditions for retirement are met as stipulated in Point a, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP (July 2029, 57 years old), is 10 months (rounded to 01 year): 01 year x 0.5 times = 0.5 times the average salary used as the basis for social insurance contributions.

- The one-time allowance for the period exceeding 35 years of social insurance contributions, calculated from the time after meeting the conditions for retirement (July 2029) to the time of retirement (June 1, 2033), is 03 years and 10 months (rounded to 04 years): 04 years x 02 times = 08 times the average salary used as the basis for social insurance contributions.

- The total one-time allowance upon retirement for Comrade X is: 0.5 + 08 = 8.5 times the average salary used as the basis for social insurance contributions.

Example 16: Comrade Han Thi Kim L, female officer, Major, born on March 7, 1970, joined social insurance from July 1993, and entered the People's Public Security Force on April 1, 2015. Comrade Han Thi Kim L was granted retirement leave starting from April 1, 2025, and will enjoy the monthly pension benefit from January 1, 2026 (during her career, Comrade L has worked for more than 15 years in occupations involving heavy, hazardous, or extremely hazardous work). The total time Comrade L has contributed to social insurance is 32 years and 6 months. As of the time she met the 30-year contribution requirement (July 2023), Comrade L satisfied the retirement conditions stipulated in Point b, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP. Therefore, the one-time allowance upon retirement for Comrade L is calculated as follows: the number of years exceeding 30 years of contributions, which is 2 years and 6 months, rounded up to 2.5 years; the one-time allowance upon retirement is 2.5 years x 2 times = 5 times the base salary for social insurance contributions.

Example 17: Comrade Tran Q, male officer, Lieutenant Colonel, born on September 19, 1969, joined social insurance from October 1988, and entered the People's Public Security Force in October 2013. Comrade Tran Q was granted retirement leave starting from October 1, 2024 (maximum service age is 55 years), and will enjoy the monthly pension benefit from July 1, 2025. Comrade Q satisfies the conditions for receiving the pension stipulated in Point d, Clause 2, Article 12 of Decree No. 157/2025/NĐ-CP. As of the time he met the conditions for receiving the pension (reached the maximum service age of 55 years in September 2024), Comrade Q had contributed 36 years to social insurance; at the time of receiving the pension, Comrade Q had contributed 36 years and 9 months to social insurance. The one-time allowance upon retirement for Comrade Tran Q is calculated as follows:

- The one-time allowance for the period exceeding 35 years of social insurance contributions until the time he met the retirement conditions (September 2024, aged 55), is: 1 year x 0.5 times = 0.5 times the average salary basis for social insurance contributions;

- The one-time allowance for the period exceeding 35 years of social insurance contributions, calculated from the time he met the retirement conditions (September 2024) to the time of retirement (July 1, 2025), is 9 months (rounded up to 1 year), is: 1 year x 2 times = 2 times the average salary basis for social insurance contributions;

- The total one-time allowance upon retirement for Comrade Tran Q is: 0.5 + 2 = 2.5 times the average salary basis for social insurance contributions.

 Example 18: Comrade Nguyen Hai D, male officer, Senior Colonel, Deputy Chief of Department, born on June 15, 1970, entered the People's Public Security Force in September 1988, and will retire with a pension from July 1, 2030, having contributed 41 years and 10 months to social insurance. At the time of reaching 35 years of social insurance contributions, Comrade D had 35 years of service in the People's Public Security Force, satisfying the conditions for enjoying the retirement benefits stipulated in Point c, Clause 2, Article 12 of Decree No. 157/2025/NĐ-CP. Therefore, the period of social insurance contributions exceeding 35 years (corresponding to a 75% pension rate) is 6 years and 10 months (rounded up to 7 years), so in addition to the monthly pension, Comrade D will also receive a one-time allowance upon retirement equal to 14 times (7 years x 2) the average salary basis for social insurance contributions.

Article 15. One-time social insurance

1. The subjects specified in Clause 1 of Article 2 of this Circular, when discharged from military service or disciplined with the revocation of the title of People's Police and not yet eligible for retirement benefits, if they request, shall be entitled to one-time social insurance according to the provisions of Article 70 of the Social Insurance Law and Article 15 of Decree No. 157/2025/NĐ-CP.

2. The average monthly salary for calculating one-time social insurance shall be implemented according to the provisions of Article 16 of Decree No. 157/2025/NĐ-CP and Article 17 of this Circular. In cases where the time of social insurance contributions under the state-specified salary system is insufficient to meet the final years stipulated in Clause 1 of Article 17 of this Circular, the average monthly salary of the months already contributed to social insurance shall be calculated.

When calculating the amount of one-time social insurance, if there are months of social insurance contribution that are not full years, from 01 month to 06 months shall be counted as half (1/2) year, and from 07 months to 11 months shall be counted as one year.

In cases where there is a period of social insurance contributions both before and after January 1, 2014, and the period of social insurance contributions before January 1, 2014 has months that are not full years, those months shall be transferred to the period of social insurance contributions starting from January 1, 2014 onwards to serve as the basis for calculating one-time social insurance benefits.

3. The time point for enjoying one-time social insurance is the date when the Social Insurance for the People's Police issues the decision on one-time social insurance benefits.

4. For workers who have not completed one year of social insurance contributions, the amount of one-time social insurance benefit shall be calculated based on the amount of social insurance contributions made into the pension and death benefit fund, but shall not exceed two months of the average monthly salary for social insurance contributions.

Example 19: Comrade Lieutenant Nguyen Dang H joined the People's Police in August 2025; salary coefficient 4.20; was discharged on December 1, 2025; the period of social insurance participation from August 2025 to November 30, 2025 is 04 months. The amount of one-time social insurance benefit for Comrade H is: 2,340,000 VND x 4.20 x 22% x 04 months = 8,648,640 VND.

Example 20: In the case of Comrade Nguyen Dang H mentioned in Example 19, assuming Comrade H was discharged on July 4, 2026; the period of social insurance participation from August 2025 to June 30, 2026 is 11 months. The calculation of Comrade H's one-time social insurance benefit is as follows:

2,340,000 VND x 4.20 x 22% x 11 months = 23,783,760 VND. However, Comrade H has less than one year (11 months) of social insurance contributions; therefore, the maximum amount of one-time social insurance benefit is equal to two months of the average monthly salary for social insurance contributions:

2,340,000 VND x 4.20 x 02 months = 19,656,000 VND.

5. For workers who have both voluntary and mandatory social insurance periods, the amount of one-time social insurance benefit does not include the amount of state support for voluntary social insurance contributions during each period, except in cases where the worker suffers from one of the life-threatening diseases specified in point c and point d of Clause 1 of Article 70 of the Social Insurance Law.

The calculation of the amount of one-time social insurance benefit shall be carried out as if the worker did not receive state support for social insurance contributions, then subtracting the amount of state support for voluntary social insurance contributions (if any). The amount of state support for voluntary social insurance contributions is calculated based on the total amount of state support for each month of voluntary social insurance contributions.

Article 16. Preservation of Social Insurance Contribution Periods

1. Workers specified in Clause 1, Article 2 of this Circular who do not meet the conditions to receive pension benefits as stipulated in Article 12 of Decree No. 157/2025/NĐ-CP, or have been discharged from military service, or have been disciplined with the revocation of their People's Public Security title without receiving one-time social insurance benefits as stipulated in Article 15 of this Circular shall be confirmed and their contribution periods and contribution levels preserved by the People's Public Security Social Insurance Fund according to Article 71 of the Social Insurance Law.

2. During the preservation period, if they continue to contribute to social insurance, they will have their contribution periods (including both mandatory social insurance contribution periods and voluntary social insurance contribution periods) added up and will be entitled to social insurance benefits according to the regulations applicable to each category at the time of benefit application.

3. During the preservation period, if they wish to receive one-time social insurance benefits, the social insurance agency where the worker resides will base its decision on the social insurance book confirmed and the contribution periods and contribution levels preserved by the People's Public Security Social Insurance Fund to grant one-time social insurance benefits according to the regulations.

4. Workers with less than 15 years of mandatory social insurance contributions and who do not continue contributing during the preservation period will be entitled to monthly subsistence allowances according to Article 23 of the Social Insurance Law when reaching the age specified in point a, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP, and such benefits will be processed by the social insurance agency where they reside.

5. Workers who have contributed for 15 years or more of mandatory social insurance and who do not continue contributing during the preservation period will be entitled to monthly pensions when reaching the age specified in points a and b, Clause 1, Article 12 of Decree No. 157/2025/NĐ-CP, and such benefits will be processed by the social insurance agency where they reside.

6. Workers who have contributed for 20 years or more of mandatory social insurance, who do not work and do not contribute during the preservation period, and who suffer from illness or accidents resulting in a reduction in working capacity, shall proactively undergo medical examination to determine the degree of reduced working capacity. If the reduction in working capacity is 61% or more, the conditions for receiving a pension will be implemented according to Clause 3, Article 12 of Decree No. 157/2025/NĐ-CP, and such benefits will be processed by the social insurance agency where they reside.

7. During the preservation period, if a worker dies, their dependents will be entitled to the death benefit provisions set forth in Section 4, Chapter V of the Social Insurance Law, Section 4, Chapter II of this Circular, and such benefits will be processed by the social insurance agency where they reside.

8. During the preservation period, workers are not entitled to sickness benefits or maternity benefits, except in cases of childbirth or adoption of a child under six months old as stipulated in Clause 4, Article 50 of the Social Insurance Law.

9. The People's Public Security Social Insurance Fund will transfer data of workers whose contribution periods are preserved to the Vietnam Social Security to update the national social security database.

Article 17. Average Monthly Salary Basis for Social Insurance Contributions to Calculate Pensions and One-Time Benefits

1. Workers specified in Clause 1, Article 2 of this Circular who have made all social insurance contributions based on state-specified salary systems before retirement, discharge from military service, or disciplinary action involving the revocation of their People's Public Security title will have their average monthly salary basis for social insurance contributions calculated according to Article 16 of Decree No. 157/2025/NĐ-CP, which includes:

a) Starting social insurance contributions before January 1, 1995:

Total monthly salaries for the last 5 years (60 months) before retirement divided by 60 months

b) Starting social insurance contributions between January 1, 1995, and December 31, 2000:

Total monthly salaries for the last 6 years (72 months) before retirement divided by 72 months

c) Starting social insurance contributions between January 1, 2001, and December 31, 2006:

Total monthly salaries for the last 8 years (96 months) before retirement divided by 96 months

d) Starting social insurance contributions between January 1, 2007, and December 31, 2015:

Total monthly salaries for the last 10 years (120 months) before retirement divided by 120 months

đ) Starting social insurance contributions between January 1, 2016, and December 31, 2019:

Total monthly salaries for the last 15 years (180 months) before retirement divided by 180 months

e) Starting social insurance contributions between January 1, 2020, and December 31, 2024:

Total monthly salaries for the last 20 years (240 months) before retirement divided by 240 months

g) Starting social insurance contributions from January 1, 2025, onwards:

Total monthly salaries for the entire contribution period before retirement divided by the total number of months of contributions

In which: Mbqtl is the average monthly salary for social insurance contributions.

h) The monthly salary for social insurance contributions in the formulas specified in points a, b, c, d, đ, e, and g of this clause shall be implemented according to Clause 2, Article 16 of Decree No. 157/2025/NĐ-CP. For workers who started social insurance contributions from January 1, 2016, onwards, the monthly salary for social insurance contributions shall be adjusted according to Clause 2, Article 73 of the Social Insurance Law.

Example 21: Comrade Lieutenant Hoang Van T joined the People's Public Security in February 2020; was discharged on December 30, 2025, and wishes to receive one-time social insurance benefits; the total social insurance contribution period is 5 years and 11 months, with the following contribution process:

- From February 2020 to September 2021: conscripted soldier, social insurance contribution level: one times the basic salary. - From October 2021 to June 2025: student at the People's Public Security Academy, social insurance contribution level: one times the basic salary.

- From July 2025 to August 2025: People's Public Security trainees, monthly social insurance contribution salary level: 3.5 times the reference level;

- From September 2025 to December 2025: Second Lieutenants, salary coefficient 4.20, seniority allowance 05%;

The salary progression serving as the basis for social insurance contributions of Comrade T and adjusted (the salary adjustment already contributed to social insurance is implemented according to Article 2 of Circular No. 01/2025/TT-BLDTBXH dated January 10, 2025 issued by the Minister of Labor, Invalids, and Social Affairs stipulating the salary adjustment and monthly income already contributed to social insurance) is as follows:

- From February 2020 to December 2020, which is 11 months, the base salary is 1,490,000 VND, the adjustment factor is 1.12:

1,490,000 VND x 11 months x 1.12 = 18,356,800 VND

- From January 2021 to December 2021, which is 12 months, the base salary is 1,490,000 VND, the adjustment factor is 1.10.

1,490,000 VND x 12 months x 1.10 = 19,668,000 VND.

- From January 2022 to December 2022, which is 12 months, the base salary is 1,490,000 VND, the adjustment factor is 1.07.

1,490,000 VND x 12 months x 1.07 = 19,131,600 VND.

- From January 2023 to June 2023, which is 6 months, the base salary is 1,490,000 VND, the adjustment factor is 1.04.

1,490,000 VND x 6 months x 1.04 = 9,297,600 VND.

- From July 2023 to December 2023, which is 6 months, the base salary is 1,800,000 VND, the adjustment factor is 1.04.

1,800,000 VND x 6 months x 1.04 = 11,232,000 VND.

- From January 2024 to June 2024, which is 6 months, the base salary is 1,800,000 VND, the adjustment factor is 1.00.

1,800,000 VND x 6 months x 1.00 = 10,800,000 VND.

- From July 2024 to December 2024, which is 6 months, the base salary is 2,340,000 VND, the adjustment factor is 1.00:

2,340,000 VND x 6 months x 1.00 = 14,040,000 VND.

- From January 2025 to June 2025, which is 6 months, the base salary is 2,340,000 VND, the adjustment factor is 1.00:

2,340,000 VND x 6 months x 1.00 = 14,040,000 VND

- From July 2025 to August 2025, which is 2 months (fifth year), the social insurance contribution amount is 3.5 times the reference level (equal to the base salary of 2,340,000 VND), the adjustment factor is 1.00:

3.5 x 2,340,000 VND x 2 months x 1.00 = 16,380,000 VND

- From September 2025 to December 2025, which is 4 months, the salary coefficient 4.20, the base salary is 2,340,000 VND, seniority allowance 05%, the adjustment factor is 1.00:

4.20 x 2,340,000 VND x 4 months x 1.05 x 1.00 = 41,277,600 VND

The average monthly salary serving as the basis for calculating one-time social insurance of Comrade T is: (18,356,800 VND + 19,668,000 VND + 19,131,600 VND + 9,297,600 VND + 11,232,000 VND + 10,800,000 VND + 14,040,000 VND + 14,040,000 VND + 16,380,000 VND + 41,277,600 VND) = 174,223,600 VND : 71 months = 2,453,854 VND.

i) During the period of participating in social insurance, if workers have two or more periods subject to state-prescribed salary systems, the calculation of the average monthly salary in the public sector shall be based on the provisions of points a, b, c, d, đ, e, and g of this clause, depending on the first time the worker participates in mandatory social insurance.

2. In cases where workers specified in Clause 1 of Article 2 of this Circular have both periods of social insurance contributions under the state-prescribed salary system and periods under the employer-determined salary system, the average monthly salary for social insurance contributions across all periods shall be calculated according to Clause 3 of Article 16 of Decree No. 157/2025/NĐ-CP, wherein:

Time contributing to social insurance under the state-prescribed salary system shall be calculated based on the average monthly salary for social insurance contributions as stipulated in Clause 1 of this Article; if not meeting the number of years specified in Clause 1 of this Article, then the average monthly salary of the months already contributing to social insurance shall be calculated. Time contributing to social insurance under the employer-determined salary system shall be calculated based on the average monthly salary for social insurance contributions over the entire period and adjusted based on the consumer price index of each period.

The average monthly salary for social insurance contributions is calculated using the following formula:

Total monthly salary for social insurance contributions under the state-prescribed salary system + Total monthly salary serving as the basis for social insurance contributions during the months contributing to social insurance under the employer-determined salary system Total number of months contributing to social insurance

Where:

a) Total monthly salary for social insurance contributions under the state-prescribed salary system, calculated using the following formula:

Total monthly salary for social insurance contributions under the state-prescribed salary system = Average monthly salary for social insurance contributions as stipulated in Clause 1 of this Article x Total number of months contributing to social insurance under the state-prescribed salary system

b) Total monthly salary serving as the basis for social insurance contributions during the months contributing to social insurance under the employer-determined salary system, calculated using the following formula:

Total monthly salary for social insurance contributions under the employer-determined salary system = Total monthly salary for social insurance contributions after adjustment for each year Monthly salary for social insurance contributions after adjustment for each year = Monthly salary for social insurance contributions under the employer-determined salary system for each year x Salary adjustment factor for social insurance contributions of the corresponding year

Workers having two or more periods subject to the state-prescribed salary system shall have their total monthly salary for social insurance contributions under the state-prescribed salary system calculated as point a of this Clause. Among them, the total number of months contributing to social insurance under the state-prescribed salary system is the sum of the months contributing to social insurance under the state-prescribed salary system of all periods.

3. Workers specified in Clause 1, Article 2 of this Circular who have been transferred to become police workers or transferred to work within the state budget-funded staff of state agencies, political organizations, socio-political organizations, or transferred to study or transferred to enterprises or public service units implementing the state-prescribed salary system before retiring shall have their pension calculated according to the provisions of Clause 4, Article 16 of Decree No. 157/2025/NĐ-CP.

4. The average income level and salary used as the basis for social insurance contributions for workers who have both voluntary and mandatory social insurance periods for calculating pensions and one-time allowances shall be implemented according to Clause 3, Article 17 of Decree No. 157/2025/NĐ-CP.

Section 4 FUNERAL BENEFITS

Article 18. Funeral Allowance

Funeral allowance shall be implemented according to the provisions of Article 85 of the Social Insurance Law and Clauses 2 and 3 of Article 18 of Decree No. 157/2025/NĐ-CP.

Example 22: Comrade Vu Van T, a conscript soldier, enlisted in February 2026, died due to an accident on November 5, 2026, with a period of compulsory social insurance contribution of 10 months.

In the case where Comrade T died due to an accident and had only 10 months (less than 12 months) of compulsory social insurance contributions, the person responsible for arranging T's funeral will not receive a funeral allowance.

Example 23: In the same case as Comrade T in Example 22, if Comrade T died due to a workplace accident, the person responsible for arranging T's funeral will receive a funeral allowance equivalent to 10 times the reference amount at the time of T's death in November 2026.

Example 24: Comrade Dao Van K, a Second Lieutenant, was participating in compulsory social insurance when he died from illness. Comrade K had 4 years and 2 months of voluntary social insurance contributions and 10 months of compulsory social insurance contributions.

In the case where Comrade K had a total of 60 months of voluntary and compulsory social insurance contributions, the person responsible for arranging K's funeral will receive a funeral allowance equivalent to 10 times the reference amount at the time of K's death.

Article 19. Monthly Bereavement Allowance

1. Cases eligible for monthly bereavement allowance shall be implemented according to the provisions of Article 86 of the Social Insurance Law and Clause 4 of Article 18 of Decree No. 157/2025/NĐ-CP.

2. The determination of dependents of workers entitled to monthly bereavement allowance shall be carried out according to the provisions of Clause 2 of Article 86 of the Social Insurance Law, including:

a) The age assessment date for dependents of workers is the last day of the month in which the worker died;

b) If the dependent's file does not specify the date and month of birth but only the year of birth, then January 1st of the year of birth shall be used to determine the age of the dependent as the basis for resolving the monthly bereavement allowance.

3. The determination of the status of dependents of workers to serve as the basis for resolving the monthly bereavement allowance according to the provisions of Clause 3 of Article 86 of the Social Insurance Law shall be determined in the month the worker died. If there is a change in the status of the dependent after that, it will not be considered for reviewing the resolution of the bereavement benefit.

4. Workers who are short of no more than six months to reach fifteen years of compulsory social insurance contributions (including workers currently preserving their social insurance contribution period) and die, if they have dependents meeting the conditions to receive monthly bereavement allowance under Clause 2 of Article 86 of the Social Insurance Law and wish to receive the monthly bereavement allowance, the dependents may make a one-time social insurance payment for the remaining months into the retirement and bereavement fund (for cases where the worker was still contributing to social insurance at the time of death, the dependents pay to the local police unit or district; for cases where the worker was preserving the social insurance contribution period at the time of death, the dependents pay to the social insurance agency where they reside); the monthly contribution rate is 22% of the monthly salary contribution of the worker before death (or before retirement for workers preserving their social insurance contribution period, calculated based on the reference amount at the time of supplementary payment), to be eligible for monthly bereavement allowance; the allowance commencement date is the month immediately following the month of the worker's death. In the case where the father dies while the mother is pregnant, the commencement date for the child's monthly bereavement allowance is the month the child is born.

5. The medical examination and evaluation of the degree of disability to serve as the basis for resolving the monthly bereavement allowance according to the provisions of Clause 2 of Article 86 of the Social Insurance Law shall be conducted as follows:

a) Dependents who suffer from reduced working capacity and wish to receive the monthly bereavement allowance must submit a request to the direct management unit of the deceased worker for reporting to the provincial police force, department-level unit, or enterprise. The provincial police force, department-level unit, or enterprise has the responsibility to refer the dependent to the nearest authorized medical examination board to evaluate the degree of disability as the basis for resolving the monthly bereavement allowance (except in cases where the dependent has already been concluded by an authorized organization to have a disability rate of 81% or higher or has been issued a certificate of severe disability);

b) Within four months prior to the expiration of the period for receiving the allowance as stipulated in Point b, Clause 2 of Article 86 of the Social Insurance Law, dependents wishing to continue receiving the allowance must submit an application to the social insurance agency where they reside. The social insurance agency where the dependent resides has the responsibility to refer the dependent to an authorized medical examination board to evaluate the degree of disability, serving as the basis for continuing the monthly bereavement allowance (except in cases where the dependent has already been concluded by an authorized organization to have a disability rate of 81% or higher or has been issued a certificate of severe disability).

6. The monthly pension benefit for dependents of deceased workers shall be implemented in accordance with Article 87 of the Social Insurance Law.

Example 25: Colonel Tran Ngoc H's spouse both are police officers and have more than 15 years of mandatory social insurance contributions, and they have a single child aged 6. Both spouses died due to accidental risks. In this case, the child of Colonel H will receive two times the monthly pension benefit (equivalent to two times 70% of the reference level).

Example 26: Major Nguyen Van T is the only child in his family, his mother has passed away, and his father is 62 years old (without income sources). Major T died from a serious illness and had more than 15 years of mandatory social insurance contributions. In this situation, Major T’s father qualifies for a monthly pension benefit equal to 70% of the reference level.

7. Where the number of dependents of a deceased worker who meet the conditions for receiving a monthly pension benefit exceeds four, the family members must agree in writing to select the person(s) to receive the pension benefit, with confirmation from the local government authority where they reside or from the unit where the worker was employed before death.

Article 20. One-time Pension Benefit

1. The cases eligible for a one-time pension benefit shall be implemented in accordance with Article 88 of the Social Insurance Law and Clause 5 of Article 18 of Decree No. 157/2025/NĐ-CP.

2. Dependents who qualify for a monthly pension benefit under Clause 2 of Article 86 of the Social Insurance Law and Clause 4 of Article 18 of Decree No. 157/2025/NĐ-CP and wish to receive a one-time pension benefit must reach a written agreement among all eligible dependents and appoint a representative to receive the one-time benefit.

3. The amount of the one-time pension benefit shall be implemented in accordance with Article 89 of the Social Insurance Law and Clause 6 of Article 18 of Decree No. 157/2025/NĐ-CP, including:

a) When calculating the one-time pension benefit for individuals who are still contributing to social insurance or suspending their contribution period at the time of death, if there are months of contribution that are not full years, then from 1 month to 6 months are counted as half (1/2) year, and from 7 months to 11 months are counted as one year. If the contribution period includes time both before and after January 1, 2014, and there are months of contribution before January 1, 2014, those months will be transferred to the contribution period after January 1, 2014, to serve as the basis for calculating the one-time pension benefit.

b) The minimum one-time pension benefit for individuals who are still contributing to social insurance or suspending their contribution period at the time of death is three months' average monthly salary contribution before the worker's death.

4. In cases where dependents of a worker have been granted a one-time pension benefit or a monthly pension benefit in accordance with the provisions of the law, they shall not be entitled to receive a one-time pension benefit or a monthly pension benefit again to receive another type of benefit.

Chapter III

MANAGEMENT OF SOCIAL INSURANCE CONTRIBUTIONS AND PAYMENTS

Article 21. Contribution Level, Method, and Deadline for Mandatory Social Insurance Contributions of Workers and Employers

The contribution level, method, and deadline for mandatory social insurance contributions of workers and employers for the subjects specified in Clause 1 of Article 2 of this Circular shall be implemented in accordance with Article 33 and Article 34 of the Social Insurance Law, Article 6 and Article 8 of Decree No. 157/2025/NĐ-CP, including:

1. Workers falling within the category specified in point b of Clause 1 of Article 2 of this Circular shall have the Ministry of Public Security make mandatory social insurance contributions on their behalf monthly in accordance with Clause 2 of Article 34 of the Social Insurance Law and Article 6 of Decree No. 157/2025/NĐ-CP. For the first two years (24 months) starting from the month of joining the People's Police duty or the month of enrollment in public security schools, the monthly contribution rate shall be 22% of twice the reference level; thereafter, for each subsequent year (12 months), it shall increase by 0.5 times the reference level, up to a maximum of four times the reference level.

Example 27: Comrade Nam Ngoc A, a student receiving living expenses, studying at the People's Security Academy, participates in social insurance from September 2023 to August 2028 (5 years 0 months). The monthly social insurance contribution rate for Comrade A is as follows:

From September 2023 to June 2025 (22 months): the monthly social insurance contribution rate is 22% of the basic wage (before the Social Insurance Law 2024 comes into effect).

From July 2025 to August 2025 (2 months): the monthly social insurance contribution rate is 22% of twice the reference level.

From September 2025 to August 2026 (12 months): the monthly social insurance contribution rate is 22% of 2.5 times the reference level.

From September 2026 to August 2027 (12 months): the monthly social insurance contribution rate is 22% of three times the reference level.

From September 2027 to August 2028 (12 months): the monthly social insurance contribution rate is 22% of 3.5 times the reference level.

Example 28: Comrade Nguyen Khac C, a student receiving living expenses sent by the People's Security Academy for training at the Military Medical Academy, Ministry of National Defense, participates in social insurance from September 2023 to September 2030 (7 years 1 month). The monthly social insurance contribution rate for Comrade C is as follows:

From September 2023 to June 2025 (22 months): the monthly social insurance contribution rate is 22% of the basic wage (before the Social Insurance Law 2024 comes into effect).

From July 2025 to August 2025 (2 months): the monthly social insurance contribution rate is 22% of twice the reference level.

From September 2025 to August 2026 (12 months): the monthly social insurance contribution rate is 22% of 2.5 times the reference level.

From September 2026 to August 2027 (12 months): the monthly social insurance contribution rate is 22% of three times the reference level.

From September 2027 to August 2028 (12 months): the monthly social insurance contribution rate is 22% of 3.5 times the reference level.

From September 2028 to September 2030 (25 months): the monthly social insurance contribution rate is 22% of four times the reference level.

2. Workers falling under the category specified in point a, Clause 1, Article 2 of this Circular who are ill and must take leave without pay for 14 working days or more in a month due to performing tasks, preventing natural disasters, fire, epidemics, rescue operations, and disaster relief shall be responsible for paying social insurance contributions according to Clause 1, Article 33 of the Social Insurance Law; the local police unit shall make social insurance contributions according to Clause 1, Article 34 of the Social Insurance Law, which shall be funded by the state budget. This period shall be counted as part of the time participating in social insurance.

Article 22. Suspension of Social Insurance Contributions

1. The suspension of contributions to the pension and death benefit fund shall be carried out in accordance with Clause 1, Article 37 of the Social Insurance Law, Clauses 1, 2, 3, and 4, Article 9 of Decree No. 157/2025/NĐ-CP, and shall be specifically guided as follows:

a) The procedures, formalities, authority, and deadlines for determining the number of workers temporarily suspended from mandatory social insurance participation and the value of damaged assets as stipulated in Clause 2, Article 9 of Decree No. 157/2025/NĐ-CP shall be implemented as follows:

Enterprises and employers falling under the category specified in Clause 1, Article 9 of Decree No. 157/2025/NĐ-CP shall prepare a report to the provincial police or the bureau-level unit, accompanied by a list of workers at the time before production and business activities were suspended and a list of workers temporarily suspended from mandatory social insurance participation.

Within 15 days from the date of receipt of the enterprise's or employer's report, the provincial police or the bureau-level unit shall be responsible for confirming the number of workers temporarily suspended from mandatory social insurance participation (the number of workers temporarily suspended from mandatory social insurance participation shall be calculated relative to the total number of workers present before production and business activities were suspended) and approving the policy, guiding, and supervising the enterprise to hire an organization with the necessary qualifications to conduct asset valuation according to the law. For enterprises directly subordinate to the Ministry of Public Security, they shall independently hire an organization with the necessary qualifications to conduct asset valuation, determine the number of workers temporarily suspended from mandatory social insurance participation, and obtain confirmation from the Enterprise Supervisory Board. Based on the results of the asset valuation, the provincial police or the bureau-level unit shall report to the Financial Planning Department (The application for suspension of social insurance contributions includes: the request letter from the local police unit; the enterprise's report; the asset valuation record; the record of changes in the original asset value by the qualified valuation organization; the most recent inventory report before damage occurred; the record of damage caused by natural disasters, fires, epidemics, and crop failures (excluding land values)).

Within 15 days from the date of receipt of the report and accompanying application from the provincial police or the bureau-level unit, the Financial Planning Department shall be responsible for reviewing and reporting to the Minister of Public Security for consideration and decision on suspending contributions to the pension and death benefit fund for the enterprise (including the duration of the suspension of contributions to the pension and death benefit fund).

b) The Social Insurance for the People's Police shall be responsible for implementing the suspension of contributions to the pension and death benefit fund according to the decision of the Minister of Public Security.

2. The suspension of social insurance contributions for workers participating in mandatory social insurance who are temporarily detained, temporarily suspended from work, or suspended from work for 14 working days or more in a month shall be carried out in accordance with Clause 6, Article 9 of Decree No. 157/2025/NĐ-CP.

Article 23. Management and use of the social insurance fund within the Ministry of Public Security

1. The contents of using the social insurance fund within the Ministry of Public Security according to Article 119 of the Social Insurance Law shall be used for paying mandatory social insurance benefits and other costs for workers as stipulated in Clause 1 of Point 2 of this Circular, including:

a) Illness benefit;

b) Maternity benefit;

c) Work injury and occupational disease insurance benefit;

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

đ) Funeral expenses and one-time pension allowance;

e) Payment of examination fees for assessing the degree of work capacity reduction for cases not referred by the employer for assessment but whose assessment results meet the conditions for receiving social insurance benefits;

g) Payment of health insurance premiums for workers who are participating in social insurance and have taken leave to receive maternity allowances for 14 working days or more in a month; leave to receive illness allowances for workers suffering from diseases listed in the long-term treatment directory issued by the Ministry of Health; leave to receive illness allowances for 14 working days or more in a month.

2. The Department of Planning and Finance shall be responsible for managing the entire financial aspect of social insurance; inspecting and guiding the collection and payment of social insurance for all personnel serving in the People's Public Security on the basis of general regulations and guidelines provided by the Vietnam Social Security. Monthly, it shall submit the total amount of mandatory social insurance collected in that month and interest generated on the collection account, along with any fines for late payment or evasion (if applicable), to the Vietnam Social Security's consolidated account in accordance with the laws on social insurance. Quarterly and annually, it shall review and audit the settlement statements of public security units and localities; notify annual settlement statements for benefit payments and organizational activities to public security units and localities. Annually, it shall compile and prepare reports on the settlement of benefit payments and organizational activities retained in other sources of operation, report to the Ministry of Public Security for review and audit, and send to the Vietnam Social Security before May 1st of the following year.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 24. Transitional Provisions

Transitional provisions shall be implemented according to Article 19 of Decree No. 157/2025/NĐ-CP and the following contents:

1. Non-commissioned officers, soldiers, and students of the People's Public Security enjoying living expenses during the period up to December 31, 2006, immediately thereafter transferring to the salary system in units under the Ministry of Public Security, the time spent enjoying living expenses will be counted towards the entitlement to social insurance benefits as prescribed by the Social Insurance Law.

2. Workers who died before July 1, 2025, but whose death benefit settlement files were submitted to the social insurance agency from July 1, 2025, onwards, the death benefit will be implemented according to the law prior to July 1, 2025. Funeral allowance and one-time pension allowance will be calculated based on the base salary at the month of the worker's death, while monthly pension allowance will be adjusted according to the reference level at each stage without accruing interest.

3. Subjects as stipulated in point a of Clause 1 of Point 2 of this Circular who are enjoying spouse benefits at Vietnamese agencies abroad from July 1, 2025, onwards, the worker and the employer shall be responsible for paying social insurance according to Clause 1 of Article 33 of the Social Insurance Law and Clause 1 of Article 34 of the Social Insurance Law with the monthly salary used as the basis for social insurance contributions as stipulated in point a of Clause 1 of Article 31 of the Social Insurance Law; they shall enjoy social insurance benefits as prescribed in this Circular.

4. When the State has not abolished the base salary, the reference level prescribed in this Circular shall be equal to the base salary.

5. Workers sentenced to imprisonment from January 1, 2016, onwards, who have not yet received one-time social insurance benefits or are currently on hold; if during the imprisonment period, they meet the conditions stipulated in point a of Clause 1 of Article 64 of the Social Insurance Law, they shall be entitled to retirement benefits and shall be handled as follows:

a) If the Vietnam Social Security of the People's Public Security has not yet authorized the retention of the social insurance contribution period, they shall be authorized in writing by their relatives to handle retirement benefits, and the public security unit or locality shall complete the file and submit it to the Vietnam Social Security of the People's Public Security for handling of retirement benefits;

b) If the Vietnam Social Security of the People's Public Security has already authorized the retention of the social insurance contribution period, it shall be handled by the social insurance agency where they resided legally before serving the sentence or after completing the sentence.

Article 25. Effective Date

1. This Circular shall take effect from October 1, 2025.

2. Policies and benefits stipulated in this Circular shall be implemented from July 1, 2025. Workers starting to enjoy social insurance from July 1, 2025, onwards who have not yet been implemented according to this Circular shall be adjusted to the benefit levels prescribed in this Circular.

3. If the referenced documents in this Circular are amended, supplemented, or replaced by other documents, the referenced content shall also be adjusted accordingly.

Article 26. Responsibility for Implementation

1. Heads of units under the Ministry's agencies, Provincial Police Directors, City Police Directors, heads of enterprises, public service organizations, and schools within the People's Public Security shall be responsible for disseminating, implementing, and organizing the implementation of this Circular.

2. The Department of Organization and Cadres shall be responsible for guiding and inspecting the implementation of this Circular. During the implementation process, if difficulties or obstacles arise, public security units and localities shall report to the Ministry of Public Security (through the Department of Organization and Cadres) for timely guidance.