Decree No. 158/2025/ND-CP on elaboration and guidance on implementation of some articles of The law on social insurance regarding compulsory social insurance

DECREE

ON ELABORATION AND GUIDANCE ON IMPLEMENTATION OF SOME ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING COMPULSORY SOCIAL INSURANCE

Pursuant to the Law on Government Organization dated February 18, 2025;

Pursuant to the Law on Organization of Local Government dated June 16, 2025;

Pursuant to the Law on Social Insurance dated June 29, 2024;

Pursuant to Point 13 of Resolution No. 142/2024/QH15 dated June 29, 2024 of the National Assembly on Resolution of the 7th session, the 15th National Assembly;

At the request of the Minister of Home Affairs;

The Government issues Decree on elaboration and guidance on implementation of some articles of the Law on social insurance regarding compulsory social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides elaboration and guidance on implementation of some articles of the Law on social insurance regarding compulsory social insurance and the policies for employees who are not eligible for pension and have not reached the age of receiving social retirement benefits; Point 13 of Resolution No. 142/2024/QH15 dated June 29, 2024 of the National Assembly on the Resolution of the 7th session, the 15th National Assembly.

Article 2. Regulated entities

1. Employees specified in points a, b, c, g, h, i, k, l, m and n of Clause 1 and Clause 2 of Article 2 of the Law on Social Insurance.

2. Social insurance and beneficiaries specified in the Law on Social Insurance.

3. Employers specified in Clause 2 of Article 3 of the Law on Social Insurance.

4. Other agencies, organizations, and individuals related to compulsory social insurance.

Article 3. Compulsory social insurance participants

1. Employees who are subject to compulsory social insurance participation shall comply with Points a, b, c, g, h, i, k, l, m and n of Clause 1 and Clause 2 of Article 2 of the Law on Social Insurance.

Employees specified at Points a, b, c, i, k, and l of Clause 1 and Clause 2 of Article 2 of the Law on Social Insurance who are sent to study or for internship or to work domestically or overseas while still receiving salary in their home country shall be subject to compulsory social insurance participation.

2. Owners of registered household businesses specified at Point m, Clause 1, Article 2 of the Law on Social Insurance that participate in compulsory social insurance include:

a) Owners of registered household businesses who register to pay taxes by declarations;

b) Owners of registered household businesses other than those specified at Point a of this Clause that are subject to compulsory social insurance participation from July 01, 2029:

3. Subjects specified in Clause 2 of this Article and Point n of Clause 1 of Article 2 of the Law on Social Insurance who have to participate in various types of compulsory social insurance prescribed in Clause 1 of Article 2 of the Law on Social Insurance shall participate in compulsory social insurance in accordance with the following regulations:

a) Subjects specified in Clause 2 of this Article who are also participants prescribed in one of Points b, c, d, dd, e, i, a, l, k, n, h, and g of Clause 1 of Article 2 of the Law on Social Insurance shall participate in compulsory social insurance corresponding with regulations specified in Points b, c, d, dd, e, i, a, l, k, n, h, or g of Clause 1 of Article 2 of the Law on Social Insurance in order of priority;

b) Subjects specified in point n of Clause 1 of Article 2 of the Law on Social Insurance who are also participants prescribed in one of Points b, c, d, dd, e, i, a, l, and k of Clause 1 of Article 2 of the Law on Social Insurance shall participate in compulsory social insurance corresponding with regulations specified in Points b, c, d, dd, e, i, a, l, k, n, h, or g of Clause 1 of Article 2 of the Law on Social Insurance in order of priority;

4. Beneficiaries of social insurance benefits and monthly benefits who are not compulsory social insurance participants specified in Point a of Clause 7 of Article 2 of the Law on Social Insurance include:

a) People on monthly incapacity allowances;

b) The people on monthly benefits prescribed in Decree No. 09/1998/ND-CP dated January 23, 1998 of the Government on amendments to Decree No. 50/CP dated July 26, 1995 of the Government on subsistence for cadres of communes, wards, commune-level towns (hereinafter referred to as “Decree No. 09/1998/ND-CP”);

c) The people on monthly benefits prescribed in Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister on allowances for people that reach retirement age upon the expiration of monthly benefits (hereinafter referred to as “Decision No. 91/2000/QD-TTg”); Decision No. 613/QD-TTg dated May 6, 2010 of the Prime Minister on monthly benefits for people having 15 years to 20 years of service upon the expiration of monthly incapacity allowances (hereinafter referred to as “Decision 613/QD-TTg”);

d) People on monthly benefits prescribed in Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on policies for soldiers who fought in the Resistance War against the American Empire to Save the Nation with under 20 years of service in the army that were demobilized (hereinafter referred to as “Decision No. 142/2008/QD-TTg”); Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amendments to Decision No. 142/2008/QD-TTg; Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on policies for cadres and Peoples’ Public Security soldiers who fought in Resistance War against the American Empire to Save the Nation with under 20 years of service in the Public Security forces that were demobilized; and Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on policies for people fought in the Ward to Save the Nation, fulfilled international duties in Cambodia and Laos after April 30, 1975 that were demobilized or terminated.

dd) People on monthly benefit prescribed Article 23 of the Law on Social Insurance.

5. Subjects specified in Point a of Clause 1 of Article 2 of the Law on Social Insurance who do not work full time and whose salaries in the month in accordance with Clause 2 of Article 7 hereof is lower than the lowest salary on which compulsory social insurance premiums are paid; employees working under internship contracts in accordance with the labor laws who are not subject to compulsory social insurance participation.

Article 4. Copies of social insurance documents prescribed in the Law on Social Insurance

Copies of social insurance documents prescribed in the Law on Social Insurance in cases other than those prescribed in Point c of Clause 12 of Article 3 of the Law on Social Insurance are documents that have been confirmed by the social security authority to have been compared with the originals, ensuring the accuracy of the copies in the case of documents submitted directly to the social security authority.

Article 5. Reference level

1. Reference level is an amount decided by the Government to calculate the premiums and benefits of certain types of social insurance specified in the Law on Social Insurance.

2. Before the statutory pay rate is abolished, the reference level prescribed in the Law on Social Insurance shall be equal to the statutory pay rate. When the statutory pay rate is abolished, the reference level shall not be lower than that rate.

3. When the statutory pay rate is abolished, the reference level shall be adjusted according to the increase in consumer price index, economic growth, in consideration of the capacity of state budget and social insurance by the Government.

Chapter II

REGISTRATION OF COMPULSORY SOCIAL INSURANCE PARTICIPATION, COLLECTION AND PAYMENT OF SOCIAL INSURANCE PREMIUMS

The registration of compulsory social insurance participation, collection and payment of social insurance premiums shall comply with Chapter IV of the Law on Social Insurance. To be specific:

Article 6. Registration of social insurance participation and issuance of social insurance books

The registration of social insurance participation and issuance of social insurance books shall comply with Article 28 of the Law on Social Insurance. To be specific:

1. If subjects specified in Clause 2 of Article 3 hereof and Point n of Clause 1 of Article 2 of the Law on Social Insurance register for participation in social insurance through household businesses, enterprises, cooperatives, or cooperative unions in which they participate in management, they shall comply with Clause 1 of Article 28 of the Law on Social Insurance.

2. If subjects specified in Clause 2 of Article 3 hereof and Point n of Clause 1 of Article 2 of the Law on Social Insurance register for participation in social insurance directly at social security authorities, they shall comply with Clause 2 of Article 28 of the Law on Social Insurance.

3. Subjects specified in point g of Clause 1 of Article 2 of the Law on Social Insurance shall submit the declaration form specified in point b of Clause 1 of Article 27 of the Law on Social Insurance to social security authorities before going to work abroad.

4. The supervisory organizations of cadres, civil servants, public employees, workers before they are designated as members of diplomatic missions of the Socialist Republic of Vietnam shall register for social insurance participation for the subjects specified in Point h of Clause 1 of Article 2 of the Law on Social Insurance in accordance with Clause 1 of Article 28 of the Law on Social Insurance.

Article 7. Salaries on which compulsory social insurance premiums are paid

Salaries on which compulsory social insurance premiums are paid shall comply with clause 1 of Article 31 of the Law on Social Insurance. To be specific:

1. Salaries on which compulsory social insurance premiums are paid specified in clause 1 of Article 31 of the Law on Social Insurance shall be the monthly salary, including the work-based or title-based salary, allowances, and other extra payments:

a) Work-based or title-based salary shall be calculated by the duration (by month) of the work or the title according to the pay scales, payrolls built by the employer in accordance with Article 93 of the Labor Code agreed upon in the employment contract;

a) The allowances that make up for the working conditions, work complications, living conditions, and necessity of labor attraction that are not taken into account or not adequately included in the salary agreed in the employment contract;  and exclude allowances that depend on or vary according to labor productivity, work process, and quality of work performance of the employee;

c) Other measured extra payments and the contractual salary mentioned specified in point a of this Clause agreed in the employment contract that are paid regularly and stably in each salary payment period; excluding those that depend on or vary according to labor productivity, work process, and quality of work performance of the employee

2. Salaries on which compulsory social insurance premiums are paid of subjects specified in point l of clause 1 of Article 2 of the Law on Social Insurance are monthly salaries agreed in the employment contracts.

If the salary agreed in the employment contract is an hourly salary, the monthly salary shall be equal to the hourly salary multiplied by the number of working hours in the month as agreed in the employment contract;

If the salary agreed in the employment contract is an daily salary, the monthly salary shall be equal to the hourly salary multiplied by the number of working days in the month as agreed in the employment contract;

If the salary agreed in the employment contract is an weekly salary, the monthly salary shall be equal to the hourly salary multiplied by the number of working weeks in the month as agreed in the employment contract;

3. Salaries on which compulsory social insurance premiums are paid of subjects specified in point k of clause 1 of Article 2 of the Law on Social Insurance are monthly benefits of part-timers in communes, villages,  residential groups. If the monthly benefit of the part-timer in the commune/village/residential group is lower than the lowest salary on which the compulsory social insurance premiums are paid, the salary on which compulsory social insurance premiums are paid shall be equal to the lowest salary specified in Point d, Clause 1 of Article 31 of the Law on Social Insurance.

4. Salaries on which compulsory social insurance premiums are paid of subjects specified in point i of clause 1 of Article 2 of the Law on Social Insurance are salaries of such subjects in accordance with law.

5. In case the salary stated in the employment contract and the salary paid to the employee are in foreign currency, the salary on which compulsory social insurance premiums are paid in VND shall be converted from foreign currency into VND at the average buying rates for transfer announced by 4 State-owned commercial banks at the end of the day on January 2 for the first 6 months of the year and July 1 for the last 6 months of the year; in case these days coincide with holidays, the exchange rate of the next working day shall be used.

Article 8. Retrospective collection of compulsory social insurance premiums

1. Cases of retrospective collection of compulsory social insurance premiums:

a) There was a retrospective increase in salary on which compulsory social insurance premiums were paid;

b) Vietnamese guest workers have their contracts extended or sign new employment contracts in the receiving country, and make retrospective payment after returning to Vietnam;

c) Subjects specified in Point m and Point n of Clause 1 of Article 2 of the Law on Social Insurance who pay social insurance premiums after the latest deadline specified in Point b of Clause 4 of Article 33 of the Law on Social Insurance.

2. The social insurance premium arrears shall be determined as follows:

a) For the cases specified in Point a and Point b, Clause 1 of this Article, the arrears are the amount of compulsory social insurance premiums payable in accordance with Article 33 and Article 34 of the Law on Social Insurance.

If by the end of the last day of the month following the month in which the decision to increase the salary is issued or the worker returns to Vietnam, the employer and the employee have not yet paid the arrears, the social security authority shall collect such arrears in accordance with Clause 1, Article 40 and Clause 1, Article 41 of the Law on Social Insurance to collect such arrears;

b) For the case specified in Point c of Clause 1 of this Article, the arrears shall be the compulsory social insurance premium payable as prescribed in Point a of Clause 4 of Article 33 of the Law on Social Insurance plus an interest of 0,03%/day on the arrears for each day after the latest deadline specified in Point b of Clause 4 of Article 33 of the Law on Social Insurance.

3. The employer is responsible for paying the full amount of compulsory social insurance as prescribed in Clause 1 of Article 40 and Clause 1 of Article 41 of the Law on Social Insurance for employees who are eligible for social insurance benefits or resign or have their employment contracts or work contracts terminated to promptly settle the social insurance policies for employees.

If the employer fail to do so, (i) for employees who are eligible for social insurance benefits, the social insurance policies shall be settled based on the period of social insurance payment for employees who are eligible for social insurance benefits; (ii) for employees who resign or have their employment contracts, or work contracts terminated, the period of social insurance payment shall be confirmed up to the latest social insurance payment; after the compulsory social insurance premium arrears are collected, the additional period of social insurance payment shall be confirmed and the level of social insurance benefits shall be adjusted.

Article 9. Levels, methods, and time limits for compulsory social insurance payment by employees and employers

Levels, methods, and time limits for compulsory social insurance payment by employees and employers shall comply with Article 33 and Article 34 of the Law on Social Insurance. To be specific:

Subjects specified in Point k of Clause 1 of Article 2 of the Law on Social Insurance who do not work and do not receive allowances for 14 working days or more in a month shall not be required to pay social insurance for that month.

Article 10. Suspension of payment to the pension and survivorship fund specified in clause 1 and clause 3 of Article 37 of the Law on Social Insurance

1. The employer may be considered for suspension of payment to the pension and survivorship fund in one of the following cases:

a) Employers facing difficulties from structural changes, technology changes, economic crises or recessions, or the implementation of State policies on economic restructuring or international commitments;

b) Employers facing difficulties caused by natural disasters, fires, epidemics, or crop failures.

2. Conditions for suspension of payment to the pension and survivorship fund:

Employers who fall under one of the cases specified in Clause 1 of this Article and meet one of the following conditions may suspend payment to the pension and survivorship fund for themselves and their employees:

a) Have their production or business activities suspended for 30 days or more and cannot arrange work for employees, among which at least 50% the employees present before the suspension are employees who are compulsory social insurance participants and are suspended from work;

b) Suffer damage exceeding 50% of total asset value caused by natural disasters, fires, epidemics, or crop failures (excluding land value) or cannot arrange work for employees, among which at least 50% the employees present before the suspension are employees who are compulsory social insurance participants and are suspended from work.

3. Duration of suspension of payment to the pension and survivorship fund:

a) The suspension period is counted by month and must not exceed 12 months from the month the employer sends an application to the social security authority. During this period, the employer still has to pay contributions to the sickness and maternity fund, and Occupational accident and occupational disease insurance fund.

If, during the suspension period, an employee becomes eligible for retirement or survivorship benefits or have his/her employment contract terminated, the employer and employee or the employee’s family must make up for the unpaid contributions during the suspension period to ensure benefit settlement or confirm the social insurance payment period;

b) Upon the expiration of the suspension period specified in Point a of this Clause, the employer and employees shall continue paying compulsory social insurance premiums and make supplementary payment for the suspension period. The deadline for making the supplementary payment is the last day of the month succeeding the month in which the suspension period ends. The supplementary amount shall be equal to the amount incurred over the suspension period in accordance with Article 33 and Article 34 of the Law on Social Insurance.

If the payment is made after the latest deadline, the regulations of Articles 40 and 41 of the Law on Social Insurance shall apply.

4. Authority, procedures, and methods for determining the number of employees who are compulsory social insurance participants suspended from work and the value of damaged assets under Clause 2:

a) The authority to determine the number of employees who are compulsory social insurance participants suspended from work of agencies, units, organizations and enterprises (i) managed by local People’s Committees shall be determined by the local internal affairs authorities; (ii) managed by ministries, central authorities shall be determined by such ministries, central authorities. Such number shall be calculated based on the total employees present before suspension or before the natural disasters, fires, epidemics, or crop failures.

a) The authority to determine the value of damaged assets of agencies, units, organizations and enterprises (i) managed by local People’s Committees shall be determined by the local financial authorities; (ii) managed by ministries, central authorities shall be determined by the financial agencies of such ministries, central authorities. Such value shall be calculated based on the most recent asset inventory report prior to damage.

b) Employers specified in point a of Clause 2 must submit an application along with a list of employees present before suspension and at the time of request, including employees who are compulsory social insurance participants and are suspended from work.

Employers specified in Point b of Clause 2 with asset damage exceeding 50% must submit an application along with the most recent asset inventory report before damage; Minutes of inventory of assets damaged by natural disasters, fires, epidemics, and crop failures. If unable to arrange work for employees where employees who are compulsory social insurance participants and are suspended from work are 50% or more of the total employees present before the natural disasters, fires, epidemics, and crop failures, employers must submit an application along with the list of employees present before the natural disasters, fires, epidemics, and crop failures and at the time of request and the list of employees who are compulsory social insurance participants and are suspended from work;

c) Within 15 working days from receipt of the employer’s application, the authority specified in point a of this clause shall review, determine, and respond in writing.

5. Employers who satisfy the conditions specified in Clauses 1, 2, and 3 must submit an application for Suspension of payment to the pension and survivorship fund along with the document on determination of the number of employees suspended from work or the asset damage assessment report to the social security authority.

6. Within 10 working days from receipt of the employer’s application, the social security authority shall decide whether to approve the suspension of payment to the pension and survivorship fund; in cases of refusal, a written response clearly stating the reason must be provided.

Article 11. Suspension of compulsory social insurance payment specified in clause 2 and clause 3 of Article 37 of the Law on Social Insurance

1. If cadres, civil servants, public employees who are covered by compulsory social insurance are detained or suspended from work from 14 working days or more within a month, the suspension of compulsory social insurance payment shall be carried out as follows:

a) While being detained, suspended from work for 14 working days or more within a month, the cadre/civil servant/public employee and the employer shall suspend compulsory social insurance payment;

b) If, after the period of detention or suspension from work for 14 working days or more within a month, his/her salary is retrospectively paid in full, he/she shall make supplementary payment for the suspension period, which is equal to the amount incurred over the suspension period. The deadline for making the supplementary payment is the last day of the month succeeding the month in which the suspension period ends. The supplementary amount shall be equal to the amount incurred over the suspension period in accordance with Article 33 and Article 34 of the Law on Social Insurance.

If the payment is made after the latest deadline, the regulations of Articles 40 and 41 of the Law on Social Insurance shall apply.

b) After the period of detention or suspension from work for 14 working days or more within a month, if his/her salary is retrospectively paid in full, he//she do not have to make supplementary payment for the suspension period.

2. If employees other than those specified in clause 1 of this Article are suspended from work from 14 days or more, the suspension of compulsory social insurance payment shall be carried out as follows:

a) While being suspended from work for 14 days or more in a month, the employer and the employee shall suspend compulsory social insurance payment;

b) If, after the period of suspension from work for 14 working days or more within a month, the employee’s salary is retrospectively paid in full, the supplementary payment shall be made for the suspension period, which is equal to the amount incurred over the suspension period The deadline for making the supplementary payment is the last day of the month succeeding the month in which the suspension period ends. The supplementary amount shall be equal to the amount incurred over the suspension period in accordance with Article 33 and Article 34 of the Law on Social Insurance.

If the payment is made after the latest deadline, the regulations of Articles 40 and 41 of the Law on Social Insurance shall apply;

c) If, after the period of detention or suspension from work for 14 working days or more within a month, the employee’s salary is not retrospectively paid in full, the supplementary payment shall not be made for the suspension period.

3. For employees specified in point g of Clause 1 of Article 2 of the Law on Social Insurance, who are temporarily unemployed during the contract period and the unemployment is confirmed by the agency, organization, or enterprise providing Vietnamese guest worker services, the social insurance payment for this period may be suspended.

When the employee returns to work after the temporary unemployment, compulsory social insurance payment shall resume as usual, without having to make supplementary payment for the unemployment period.

Chapter III

COMPULSORY SOCIAL INSURANCE POLICIES

Section 1. RETIREMENT BENEFITS

Article 12. Eligibility for pension

The eligibility for pension shall comply with Article 64 and Article 65 of the Law on Social Insurance. To be specific:

1. People working in coal mines in accordance with Appendix I attached hereto.

2. After determining the eligibility for pension for application of employees in cases where only the year of birth are determined, January 1 of that year shall be used as the basis for determining the employee’s age. In cases where only the month and year of birth are determined but not the exact date, the 1st day of that month and year shall be used as the basis for determining the employee’s age.

3. When determining the working period in areas to which a coefficient of 0,7 or higher applies for the period before January 1, 1995, as the basis for considering eligibility for pension, the laws on region-based allowances applicable at the time of settlement shall apply. For areas where the applicable laws on region-based allowances at the time of settlement do not provide for or provide for a coefficient lower than 0,7, but the employee has actually worked in areas to which a coefficient of 0,7 or higher applies according to previous regulations on region-based allowances, such previous regulations shall be used to determine the working period in areas to which a coefficient of 0,7 or higher applies as the basis for considering the eligibility for pension.

If the serving period at the battlefield B, C before April 30, 1975 and at the battlefield K before August 31 that is allowed to be included in social insurance payment period, such period shall be considered working period in areas to which a coefficient of 0,7 as basic for considering the eligibility for pension.

4. For subjects specified in points d and dd of Clause 1 of Article 2 of the Law on Social Insurance who have been stripped of their military or police titles, the eligibility for pension shall comply with Clause 1 of Article 64 and Clause 1 of Article 65 of the Law on Social Insurance.

Article 13. Monthly pensions

Monthly pensions shall comply with Article 66 of the Law on Social Insurance. To be specific:

1. The monthly pension of an employee equals his/her monthly pension rate multiplied by the average salary on which social insurance premiums are paid in accordance with Article 72 of the Law on Social Insurance.

For employees specified at points a, b, c, d, dd, g, and I of Clause 1 of Article 2 of the Law on Social Insurance who have participated in social insurance before July 1, 2025, and have compulsory social insurance payment periods of 20 years or more, if their calculated monthly pensions are lower than the reference level, their pensions shall equal the reference level.

2. The age benchmark to calculate the number of years of early retirement, which is the basis for reducing the pension rate as prescribed in Clause 3 of Article 66 of the Law on Social Insurance, shall be determined as follows:

a) For employees working under normal labor conditions, the age benchmark shall comply with point a, Clause 1 of Article 64 of the Law on Social Insurance;

b) For employees who have paid compulsory social insurance for at least 15 years while doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs on the list thereof, or working in extremely disadvantaged areas, including the time of working in areas to which a coefficient of 0,7 of higher applies before January 1st 2021, the age benchmark shall comply with point b of Clause 1 of Article 64 of the Law on Social Insurance;

a) For employees who have spent at least 15 years working in coal mines, the age benchmark shall comply with point c of Clause 1 of Article 64 of the Law on Social Insurance.

Article 14. Lump-sum social insurance allowance

Lump-sum social insurance allowance shall comply with Article 70 of the Law on Social Insurance. To be specific:

1. Employees may receive lump-sum social insurance allowances in cases specified in point dd of clause 1 of Article 70 of the Law on Social Insurance. To be specific:

a) Employees who have paid social insurance before July 1, 2025 (before the effective date of the Social Insurance Law) are those who, at the time of applying for a lump-sum social insurance allowance, still have one social insurance payment period before July 1, 2025, that can be used for grant of the social insurance benefits;

b) The determination of 12 consecutive months of non-participation in compulsory social insurance refers to 12 continuous months without paying social insurance immediately proceeding the month the social security authority receives the application for lump-sum social insurance allowance. Such period excludes months that are not subject to compulsory social insurance payment as specified in Clause 5 of Article 33 and Clause 3 of Article 34 of the Law on Social Insurance.

At the time the employee submits the application for lump-sum social insurance allowance, they must be participating in neither compulsory social insurance nor voluntary social insurance.

2. Cases where an employee satisfies the conditions to receive a lump-sum social insurance allowance as prescribed in point dd of Clause 1 of Article 70 of the Law on Social Insurance and is also eligible for a pension as stated in Clause 1 of Article 64 of the Law on Social Insurance shall be settled according to the employee’s application.

Article 15. Average salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance

Average salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance  shall comply with Article 72 of the Law on Social Insurance. To be specific:

1. Regarding employees who receive State-regulated salaries and pay social insurance entirely on such salaries, the average salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance shall comply with clause 1 of Article 72 of the Law on Social Insurance.

a) If employees receiving State-regulated salaries who have paid social insurance before October 1, 2004 are granted social insurance benefits from July 1, 2025 onwards, the salaries on which social insurance premiums are paid before October 1, 2004 shall be converted according to the salary policies applicable at the time of receiving social insurance allowance for calculating the average salary on which social insurance premiums are paid. For employees who have worked in enterprises that pay social insurance under the State-regulated salary policies before October 1, 2004, if they are granted social insurance benefits from July 1, 2025 onwards, the salaries on which social insurance premiums are paid before October 1, 2004 shall be converted according to the salary policies specified in Decree No. 205/2004/ND-CP dated December 14, 2025 of the Government for calculating the average salary on which social insurance premiums are paid.

b) If employees’ social insurance payment periods are shorter than the periods prescribed in Clause 1 of Article 72 of the Law on Social Insurance, the average salary shall be calculated based on the payment months.

2. The average salary on which social insurance premiums are paid for employees who receive State-regulated salaries in special cases shall comply with the following regulations:

a) When an employee who has paid compulsory social insurance for at least 15 years based on salary of heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs, change to another job having lower salary on which social insurance premiums are paid at agencies, organizations, units or enterprises still following State-regulated salary policies, upon retirement, the salary on which compulsory social insurance premiums are paid for consecutive years may apply the salary of such jobs corresponding to the number of years specified in Clause 1, Article 72 of the Law on Social Insurance to calculate the average salary on which social insurance premiums are paid;

b) For employees who were officers and career military personnel of the people’s army; officers and non-commissioned officers in police forces; and people doing cipher work and receiving the same salaries as military personnel transferred to agencies, organizations, units, or enterprises following State-regulated salary policies and then retired, if the salary on which social insurance premiums are paid of the last year before retirement is lower the salary of the last year before their transfer. the salary of the last year before their transfer shall  be used to calculate the average salary on which social insurance premiums are paid;

c) For employees other than those specified in points a and b of this clause that pay social insurance based on State-regulated salary, if the average salary on which social insurance premiums are paid, calculated based on the salary on which social insurance premiums are paid in the last years before retirement, is lower than that calculated based on the entire payment period, the average salary on which social insurance premiums are paid shall be the average of the salary on which social insurance premiums are paid on the entire period.

3. Regarding employees who receive State-regulated salaries and have paid social insurance including seniority pay change to another job entitled/not entitled to seniority pay and then retire, the average salary on which social insurance premiums are paid shall comply with the following regulations:

a) If the salaries on which social insurance premiums are paid in the last years before retirement do not include seniority pay, the average salary shall be the average salary of those last years plus the highest seniority pay ever received, calculated proportionally to the payment period based on salaries that include seniority pay. For cases where periods of receiving seniority pay are before October 1, 2004, the salary on which social insurance premiums are paid for calculation of seniority pay may be converted according to the salary policies at the time of settlement.

b) If the salaries on which social insurance premiums are paid in the last years before retirement used to calculate the average salary on which social insurance premiums are paid for the calculation of pension and lump-sum allowance already include seniority allowance, such average salary shall comply with Clause 1 of Article 72 of the Law on Social Insurance.

c) For cases where the salaries on which social insurance premiums are paid in the last years used to calculate the average salary on which social insurance premiums are paid for the calculation of pension and lump-sum allowance includes both payment periods with and without seniority pay, if such average salary calculated in accordance with point b of this clause is lower than the average salary of the last years before the job transfer, the latter shall be used for calculation of pension and lump-sum allowance.

4. In case an employee pays social insurance on both State-regulated salary and employer-decided salary in different periods, the average salary on which social insurance premiums are paid shall comply with clause 3 of Article 72 of the Law on Social Insurance.

For the period of payment of social insurance on State-regulated salary, the average salary on which social insurance premiums are paid, specified in clause 1 of Article 72 of the Law on Social Insurance, shall be calculated over total periods of payment of social insurance on State-regulated salary. If the payment period is shorter than the periods specified in clause 1 of Article 72 of the Law on Social Insurance, the average salary shall be calculated based on the payment months.

5. When calculating the average salary on which social insurance premiums are paid for employees that have working period at the commune level over which social insurance allowance has been provided, the social insurance payment period according to Decree No. 09/1998/ND-CP and the compulsory social insurance payment period of part-timers working at the communes, villages, and residential groups, these periods shall be considered periods of payment of social insurance on State-regulated salary.

6. When calculating the average salary on which social insurance premiums are paid for employees that have working period at the commune level over which social insurance allowance has been provided, the social insurance payment period according to Decree No. 09/1998/ND-CP and the compulsory social insurance payment period of part-timers working at the communes, villages, and residential groups, these periods shall be considered periods of payment of social insurance on State-regulated salary.

7. The average salary on which social insurance premiums are paid for the calculation of pension and lump-sum allowance specified in Article 72 of the Law on Social Insurance shall also be used to calculate lump-sum social insurance allowance, lump-sum survivorship allowance for family members of a person who was participating in social insurance or having their social insurance payment period reserved, and monthly benefit for employees who do not qualify for pensions and are not yet eligible for social retirement benefits.

Article 16. Adjustment of salaries on which compulsory social insurance premiums are paid

The adjustment of salaries on which compulsory social insurance premiums are paid shall comply with Article 73 of the Law on Social Insurance. To be specific:

1. Salaries on which compulsory social insurance premiums are paid for calculation of average salary specified in Article 72 of the Law on Social Insurance of employees receiving employer-decided salary  and employees receiving State-regulated salary who started to participate in social insurance before January 01, 2016 shall be adjusted using the following formula:

a) The indexation rate of salaries on which compulsory social insurance premiums are paid shall be calculated based on the average annual consumer price index using the following formula:

Where:

t is any year in the adjustment period;

Indexation rate of salaries on which compulsory social insurance premiums are paid in year t is rounded to two decimal places and the lowest value is 1 (one).

b) Indexation rate of salaries on which compulsory social insurance premiums are paid in years prior to 1995 is equal to the indexation rate of salaries on which compulsory social insurance premiums are paid in 1994.

2. Based on the average annual consumer price index calculated according to the average comparison base in 1994 provided by the General Statistics Office, Ministry of Finance, Vietnam Social Security shall determine the indexation rate of salaries on which compulsory social insurance premiums are paid and adjust the salaries on which compulsory social insurance premiums for employees in accordance with Clause 1 of this Article.

Article 17. Retirement benefits for a person who pays both compulsory and voluntary social insurance premiums

1. Employees who pay both compulsory and voluntary social insurance premiums will be entitled to the retirement benefits for the period of payment of compulsory social insurance and voluntary social insurance.

2. If a person has paid compulsory social insurance for at least 15 years and satisfies the conditions specified in Article 64 of this Law; or has paid compulsory social insurance for at least 20 years and satisfies the conditions specified in Article 65 of this Law, his/her pension shall be provided in accordance with compulsory social insurance policies

If a person who pays both compulsory and voluntary social insurance premiums participates in voluntary social insurance before January 01, 2021 and has paid voluntary social insurance for at least 20 years, he/she will receive pensions when they reach the age of 60 for males and 55 for females.

3. The monthly pension equals his/her monthly pension rate multiplied by the average income and salary on which the social insurance premium is paid specified in clause 5 of this Article.

For cases where a person who pays both compulsory and voluntary social insurance premiums participates in social insurance in accordance with Points a, b, c, d, dd, g and i of Clause 1 of Article 2 of the Law on Social Insurance before July 1, 2025 and has paid compulsory social insurance for at least 20 years, if the calculated monthly pension is lower than the reference level, the pension shall equal the reference level.

4. The lump-sum social insurance allowance shall be calculated in accordance with Clause 3 and Clause 4, Article 70 of the Law on Social Insurance based on the period of social insurance payment, the average income and salary on which compulsory social insurance premiums are paid as prescribed in Clause 5 of this Article.

5. Average income and salary on which social insurance premiums are paid shall be calculated using the following formula:

Where:

Average salary on which social insurance premiums are paid shall be calculated in accordance with Article 72 of the Law on Social Insurance and Article 15 hereof.

Incomes on which voluntary social insurance premiums are paid are incomes adjusted in accordance with clause 2 of Article 104 of the Law on Social Insurance.

Article 18. Suspension, termination, resumption of enjoyment of monthly social insurance allowances and pensions for foreign beneficiaries

1. The suspension, termination, resumption of enjoyment of monthly social insurance allowances and pensions shall comply with Article 75, 80, and 81 of the Law on Social Insurance.

2. Foreign beneficiaries of monthly social insurance allowances and pensions in Vietnam may apply for lump-sum allowances in accordance with Article 76 of the Law on Social Insurance at social security authorities.

Section 2. SURVIVORSHIP ALLOWANCE

Article 19. Survivorship allowance for people receiving monthly occupational accident or occupational disease allowance but still working or have had social insurance payment period reserved, and people receiving both monthly occupational accident or occupational disease allowance and pensions

1. For people who are receiving or being suspended from receiving monthly occupational accident or occupational disease allowance, if they are participating in social insurance or have had social insurance payment period reserved, when they die, the survivorship allowance shall be settle as follows:

a) Family members, organizations, or individuals in charge of funerals are entitled to funeral allowance according to regulations in Clause 2 of Article 85 of the Law on Social Insurance;

b) For people who are receiving or being suspended from receiving monthly occupational accident or occupational disease allowance with at least 61% work capacity reduction or are participating in social insurance or have had social insurance payment period of 15 years or more reserved, family members that satisfy the conditions specified in clause 2 and clause 3 of Article 86 of the Law on Social Insurance shall receive monthly survivorship allowance in accordance with Article 87 of the Law on Social Insurance

c) Cases of lump-sum survivorship allowance shall be provided in accordance with regulations applied to people who are participating in social insurance or having their social insurance payment period reserved at the time of death.

2. If a person who is receiving both pension and monthly occupational accident or occupational disease allowance dies, the survivorship allowance shall be provided according to the regulations on cases where a person is receiving pension at the time of death.

Article 20. Provision of survivorship allowance for foreigners

The provision of survivorship allowance for family members of foreign compulsory social insurance participant working in Vietnam shall comply with Articles 85, 88, 89, 90, and 91 of the Law on Social Insurance. To be specific:

1. In cases where a foreign employee working in Vietnam dies abroad, the application specified in point b of  Clause 1; point a of Clause 2; and point b of Clause 3 of Article 90 of the Social Insurance Law shall be replaced by that with notarized or authenticated Vietnamese translations according to laws on notarization and authentication of documents issued by competent foreign authorities that prove information about the deceased foreign employee (full name, date of death, place of death).

2. The survivorship allowance for cases where a foreign compulsory social insurance participant working in Vietnam dies shall be provided when one of his/her family member submit an application to the social security authority.

Article 21. Survivorship allowance for a person who pays both compulsory and voluntary social insurance premiums

1. Employees who pay both compulsory and voluntary social insurance premiums will be entitled to the survivorship allowance for the period of payment of compulsory social insurance and voluntary social insurance.

2. When the following people die, the organization or individual in charge of their funeral are entitled to a lump-sum funeral allowance in accordance with clause 2 of Article 85 of the Law on Social Insurance:

a) People who have paid compulsory social insurance for at least 12 months;

b) People who have a total period of voluntary social insurance and compulsory social insurance payment of 60 months or more if the period of compulsory social insurance payment does not meet the conditions at Point a of this Clause;

c) People who die of occupational accidents and occupational disease in accordance with laws on occupational hygiene and safety;

d) Retired people who are receiving or being suspended from receiving pensions; people who are receiving or being suspended from monthly occupational accident or occupational disease allowance.

3. When the following people die, their family who meets the conditions prescribed in Clauses 2 and 3, Article 86 of the Law on Social Insurance shall receive monthly survivorship allowance in accordance with Article 87 of the Law on Social Insurance:

a) The people who have paid compulsory social insurance for at least 15 years.

If the employee has only paid social insurance for 14 years and 6 months or longer but not enough 15 years (including cases where the total social insurance payment period exceeds 15 years but the compulsory social insurance payment period is still short by no more than 6 months to reach 15 years), his/her family members may continue paying the social insurance to the pension and survivorship fund with the premium equal to 22% of the employee’s monthly salary on which compulsory social insurance premiums are paid before his/her death.

b) People who die of occupational accidents and occupational disease in accordance with laws on occupational hygiene and safety;

b) People who are receiving or being suspended from receiving monthly occupational accident or occupational disease allowance with at least 61% work capacity reduction;

d) People who are receiving or being suspended from receiving pensions and have paid compulsory social insurance for at least 15 years.

4. Employees’ family shall be provided with lump-sum survivorship allowance in the following cases:

a) The deceased employee does not fall under any of the cases specified in Clause 3 of this Article;

b) The deceased employee falls under any of the cases specified in Clause 3 of this Article but has no family members entitled to monthly survivorship allowance in accordance with Clauses 2 and 3 of Article 86 of the Law on Social Insurance;

c) Family members who are entitled to monthly survivorship allowance specified in Clauses 2 and 3, Article 86 of the Law on Social Insurance apply for lump-sum survivorship allowance.

5. Lump-sum survivorship allowance:

a) When employees who are participating in social insurance or having their social insurance payment period reserved die, the lump-sum survivorship allowance shall be calculated in accordance with Clause 1 and Clause 89, Article 5 of the Law on Social Insurance based on the period of social insurance payment, the average income and salary on which compulsory social insurance premiums are paid as prescribed in Clause 5 of Article 17 hereof;

When people who are receiving or being suspended from receiving pensions die, the lump-sum survivorship allowance shall be calculated in accordance with clause 2 of Article 89 of the Law on Social Insurance;

c) If people who are receiving or being suspended from receiving monthly occupational accident or occupational disease allowance are participating in social insurance or having their social insurance payment period reserved at the time of death, the lump-sum survivorship allowance shall be provided in accordance with regulations for people who are participating in social insurance or having their social insurance payment period reserved at the time of death.

d) If people who are receiving or being suspended from receiving monthly occupational accident or occupational disease allowance have already received lump-sum social insurance allowance, and no longer have their social insurance payment period reserved, when they die, the lump-sum survivorship allowance shall be 3 times their monthly occupational accident or occupational disease allowance.

Chapter IV

BENEFITS FOR WORKERS WHO ARE NOT ELIGIBLE FOR PENSION AND NOT OLD ENOUGH TO RECEIVE SOCIAL RETIREMENT BENEFITS

The benefits for workers who are not eligible for pension and not old enough to receive social retirement benefits shall comply with Article 23 and Article 24 of the Law on Social Insurance. To be specific:

Article 22. Beneficiaries and eligibility requirements

1. Beneficiaries are workers specified in Clause 1 of Article 2 of the Law on Social Insurance who have reach their statutory retirement age and have paid social insurance but are not eligible for pension as prescribed by law and are not eligible for social retirement benefits as prescribed in Article 21 of the Law on Social Insurance.

2. The eligibility requirements are that the subjects specified in Clause 1 of this Article do not receive a lump-sum social insurance allowance, do not have their social insurance payment period reserved, and apply for a monthly benefit.

Article 23. Duration of  receiving monthly benefits

1. Duration of  receiving monthly benefits shall be determined according to the payment period and total social insurance premiums paid by the employee using the following formula:

Where:

a) T_tt: duration of  receiving monthly benefits (month);

b) M_bq: Average salary on which social insurance premiums are paid that is calculated in accordance with Article 72 of the Law on Social Insurance and Article 15 hereof for compulsory social insurance participants or average income and salary on which social insurance premiums are paid that is calculated in accordance with clause 5 of Article 17 hereof for people who pay both compulsory social insurance and voluntary social insurance (VND/month);

c) N: years of voluntary social insurance payment. An incomplete year shall be rounded up to the nearest half a year (1 – 6 months will be rounded up to half a year, 7 – 11 months will be rounded up to one year).

d) TC_htxh: The monthly social retirement benefit level that is calculated at the time of provision of the monthly benefits (VND/month).

An incomplete month shall be rounded up to 01 month.

2. The duration of receiving monthly benefits shall start from the month the employee submits an application upon reaching retirement age until reaching the age of receiving social retirement benefits according to the law at the time of provision. If the duration of receiving monthly benefits calculated using the formula specified in Clause 1 of this Article exceeds the age of receiving social retirement benefits, the employee shall be entitled to monthly benefits at a higher level than those according to Clause 2 of Article 24 hereof.

3. If the duration of receiving monthly benefits calculated using the formula specified in Clause 1 of this Article ends before reaching the age of receiving social retirement benefits, the employee may make a lump-sum payment for the remaining period to continue receiving the monthly benefits until reaching that age. The amount for the remaining period to be entitled to benefits until reaching the age eligible for social retirement benefits shall be calculated by the following formula:

ST_mlct = (T_dt – T_tt) x TC_htxh

Where:

a) ST_mlct: Lump-sum payment amount for the remaining period (VND);

b) T_dt: Period from the month the employee submits the application until the age eligible for social retirement benefits (month);

c) T_tt: Duration of receiving monthly benefits calculated using the formula specified in clause 1 of this Article (month)

d) TC_htxh: The monthly social retirement benefit level that is calculated at the time of provision of the monthly benefit (VND/month). If the employee does not make the lump-sum payment for the remaining period at the time of provision of the monthly benefits, the monthly social retirement benefit level shall be calculated at the time the employee makes the lump-sum payment for the remaining period.

4. If there is a change in policy or if the employee’s condition during the duration of receiving the monthly benefits affects the age eligible for social retirement benefits, the employee shall continue receiving the monthly benefits for the duration that has been settled. If the duration of receiving monthly benefits ends and the employee has not yet reached the age eligible for social retirement benefits but wishes to make a lump-sum payment for the remaining period to continue receiving monthly benefits until reaching that age, the regulations in Clause 3 of this Article shall apply.

Article 24. Levels of monthly benefits

1. The level of monthly benefits shall be calculated based on the monthly social retirement benefit level specified in Clause 1 of Article 22 of the Law on Social Insurance at the time of monthly benefit provision.

2. If the duration of receiving monthly benefit calculated using the formula specified in Clause 1 of Article 23 hereof exceeds the age of receiving social retirement benefit, the employee shall be entitled to a monthly benefit at a higher level than higher than the social retirement benefit at the time of provision. Such level of monthly benefits shall be calculated using the following formula:

Where:

a) TC_tt: monthly benefit at a higher level than higher than the social retirement benefit (VND/month);

b) TC_htxh: The monthly social retirement benefit level that is calculated at the time of provision of the monthly benefits (VND/month).

c) T_tt: Duration of receiving monthly benefits calculated using the formula specified in clause 3 of this Article (month)

d) T_dt: Period from the month the employee submits the application until the age eligible for social retirement benefits (month).

3. Levels of monthly benefits shall be adjusted when the Government adjusts pensions in accordance with Article 67 of the Law on Social Insurance.

4. Employees shall make the application for monthly benefits using the form issued by Vietnam Social Security.

Article 25. Benefits for family members of a person who is receiving monthly benefits upon death of such person before the duration of receiving such benefits ends

1. If the employee who is receiving monthly benefits dies before the end of the duration of receiving such benefits, his/her family members shall be entitled to a lump-sum benefit for the unclaimed months of the employee. The lump-sum allowance equals the number of months not yet received by the monthly benefits multiplied by the monthly benefit level of the employee before death.

2. If the employee who is receiving monthly benefits falls under one of the following cases at the time of death, his/her family member shall be entitled to a lump-sum funeral allowance as prescribed in Clause 2 of Article 85 of the Law on Social Insurance:

a) The people who have paid compulsory social insurance for at least 12 months;

b) The people who have paid voluntary social insurance for at least 60 months;

c) The people who have a total period of voluntary social insurance and compulsory social insurance payment of 60 months or more if the period of compulsory social insurance payment or voluntary social insurance payment does not meet the conditions at point a and point b of this Clause.

3. The application for lump-sum allowance and funeral allowance specified in Clauses 1 and 2 of this Article includes:

a) A copy of the death certificate, extract of the death declaration or copy of the death notification or copy of the court’s declaration of death.

b) The family member’s declaration form using the form  issued by Vietnam Social Security.

4. The lump-sum allowance and funeral allowance specified in Clauses 1 and 2 of this Article shall be provided as follows:

a) Within 90 days from the date the person receiving the monthly allowance dies, his/her family members must submit the application specified in Clause 3 of this Article to the social security authority;

b) Within 10 working days from the date receiving adequate application as prescribed, the social security authority shall finish processing such application; in cases of refusal, a written response clearly stating the reason must be provided.

Chapter V

RETIREMENT BENEFITS AND SURVIVORSHIP ALLOWANCE FOR EMPLOYEES IN CASES WHERE EMPLOYERS ARE NO LONGER ABLE TO PAY SOCIAL INSURANCE PREMIUMS

Article 26. Regulated entities

1. Employees in cases where the employers are no longer able to pay social insurance premiums for their employees before July 1, 2024.

2. Employers that are no longer able to pay social insurance premiums for their employees specified in clause 1 of this Article and fall under the following cases:

a) The employer is declared bankrupt by the Court in accordance with the bankruptcy laws;

b) The employer is undergoing bankruptcy procedures;

c) The employer is undergoing dissolution procedures;

d) The employer has been determined by the tax authority to have ceased business operations at the registered address;

dd) The certificate of registration of enterprise has been revoked;

e) The employer has no legal representative or authorized person to perform the rights and obligations of the legal representative.

Article 27. Confirmation of the social insurance payment period of employees for provision/adjustment to retirement benefits and survivorship allowance

1. The social insurance payment period of the employee as prescribed in Clause 1 of Article 26 hereof, which is confirmed for provision/adjustment to retirement benefits and survivorship allowance, includes the periods of late payment and evasion of payment of compulsory social insurance premiums before July 1, 2024 for the employer that falls under the cases specified in Clause 2 of Article 26 hereof.

2. The periods of late payment and evasion of payment of compulsory social insurance premiums before July 1, 2024, of the employee as prescribed in Clause 1 of this Article do not include the periods during which the employee was absent from work without receiving salary for 14 working days or more in a month, except for the period of maternity leave which is included in social insurance payment period according to the social insurance laws.

Article 28. Grounds for confirming social insurance payment period

1. Grounds for determining that employers are no longer able to pay social insurance for their employees:

a) Bankruptcy decision by the Court in cases declared bankrupt by the Court in accordance with the bankruptcy laws;

b) Decision to initiate bankruptcy procedures by the Court in cases undergoing bankruptcy procedures;

c) Notification from the business registration authority about the enterprise undergoing dissolution procedures in cases undergoing dissolution procedures;

d) Legal status information of “No longer doing business at the registered address” of the enterprise in the National Enterprise Registration Database;

e) Decision to revoke the Certificate of Enterprise Registration in cases where the Certificate of Enterprise Registration is revoked;

e) Notification from the business registration authority affiliated to the Provincial People’s Committee in cases where there is no legal representative.

2. Grounds for determining the working period of employees during the period of late payment or evasion of payment of compulsory social insurance premiums:

a) Management data of the social security authorities. The social security authority shall review and cross-check management data to ensure correct determination of the working period of employees during the period of late payment or evasion of payment of compulsory social insurance premiums;

b) In cases where such data is not available in the social security authority’s management data, the Provincial People’s Committee shall direct the social security authority and relevant agencies to review and determine the working period of employees during the period of late payment or evasion of payment of compulsory social insurance premiums.

Article 29. Procedures for confirming social insurance payment period

1. Employees specified in Clause 1 of Article 26 hereof or their family members in case the employees have died shall submit an application for confirmation of social insurance payment period to the social security authorities using the form issued by such authorities.

2. Within 15 working days from the date of receiving the application from the employee or their family members, the social security authority shall confirm the employee’s social insurance payment period; in cases where re-verification is required, the time limit shall not exceed 45 days. If the confirmation is not granted, the authority must respond in writing, clearly stating the reasons.

Article 30. Provision of retirement benefits and survivorship allowance for employees

1. Provision of retirement benefits and survivorship allowance for employees in cases where the employers are no longer able to pay social insurance premiums for the employees before July 1, 2024 shall comply with the Law on Social Insurance and its elaborating and guiding documents.

2. For cases where the employee has already been granted retirement benefits and survivorship allowance but have not yet granted such benefits and allowance for periods of late payment or evasion of payment of compulsory social insurance premiums confirmed in accordance with Article 29 hereof, the social insurance authority shall use the additionally confirmed social insurance payment period to adjust the levels of retirement benefits and survivorship allowance for the employee or his/her family members in case there are higher levels of benefits:

a) For people who are receiving pensions, the new pension level shall be calculated according to the regulations of the applicable policies at the time the employee receives the pension and the difference is paid to the employee.

In case the employee has chosen lump-sum payment of voluntary social insurance for the missing years to qualify for pensions, the new pension level will be adjusted based on the additional confirmed social insurance payment period and the social insurance payment period that has been used to granted pension in the past. The amount of voluntary social insurance premiums already paid by the employee shall not be refunded;

b) For employees who have already received a lump-sum social insurance allowance, no adjustment to benefit levels shall be made, but the additionally confirmed social insurance payment period shall be reserved;

c) For cases where lump-sum survivorship allowance has already been granted, the new benefit level shall be calculated according to the policies effective at the time of the employee’s death, and the difference shall be paid to the employee’s family members.

Article 31. Funding sources

1. The funding to ensure the confirmation of social insurance payment period for the employee for provision of retirement benefits and survivorship allowance are the interest from late payment and evasion of payment of compulsory social insurance premiums paid to the pension and survivorship fund that the employee and employer are required to pay for the confirmed period.

2. The sources of funding specified in Clause 1 of this Article comes from the interests that the employer must pay in accordance with Clause 3 of Article 122 of the Law on Social Insurance No. 58/2014/QH13, and the interest of 0.03%/day collected in accordance with Clause 1 of Article 40 and Clause 1 of Article 41 of the Law on Social Insurance No. 41/2024/QH15.

3. The social security authorities and competent authorities are responsible for recovering funds for the social insurance fund and handling violations in accordance with the law when detecting that the employer still has the capacity to pay social insurance premiums for employees.

Chapter VI

TRANSITIONAL PROVISIONS

Article 32. Region-based allowance for social insurance beneficiaries

1. Regulated entities

a) Employees who are participating in or have social insurance payment periods reserved and worked and participated in social insurance before January 1st 1995 in areas with region-based allowances, employees who paid social insurance including region-based allowances before January 01, 2007;

People who are receiving not only monthly pension, incapacity allowance, occupational accident or occupational disease allowance but also monthly region-based allowance at their permanent residences before January 01, 2025.

2. Benefits

a) Employees specified in point a of clause 1 of this Article who resign to enjoy pension or lump-sum social insurance allowance shall be entitled to, apart from pension and lump-sum social insurance allowance as prescribed, a lump-sum benefit corresponding to his/her payment period and premiums for region-based allowance in the social insurance.

When employees specified in point a of clause 1 of this Article die, their family members shall be entitled to, apart from survivorship allowance as prescribed, a lump-sum benefit corresponding to the employees’ payment period and premiums for region-based allowance in the social insurance.

b) Subjects specified in point b of clause 1 of this Article shall continue receiving their current allowance. If they change permanent residence and receive pension, monthly incapacity allowance, monthly occupational accident, or occupational disease allowance at a place eligible for region-based allowances, they shall receive region-based allowance according to the level of new permanent residence; if the new permanent residence not eligible for region-based allowance, he/she may not receive any region-based allowance.

3. Lump-sum benefit:

a) Lump-sum benefit for cases specified in Point a of Clause 2 of this Article is calculated using the following formula:

M = (H_i x T_j x 15%) x L_min

Where:

M: level of lump-sum benefit for the periods of social insurance payment including region-based allowances;

H_i: coefficient of region-based allowance on which the social insurance premiums are paid to social insurance fund for social insurance payment period from January 1, 1995, to December 31, 2006; coefficient of region-based allowance of administration divisions in accordance with laws on region-based allowance at the provision time for working period with social insurance participation before January 1, 1995. The serving period at the battlefield B, C before April 30, 1975, and at the battlefield K before August 31 may apply the coefficient of 0,7. If the battlefield B is also an area eligible for region-based allowance as prescribed by laws on region-based allowance, the serving period at the battlefield B may apply the higher coefficient.

T_j: Number of months of social insurance payment into social insurance fund including region-based allowance with coefficient H_i;

15%: percentage of social insurance payment to the pension and survivorship fund based on the employees’ monthly salary on which social insurance premiums are paid.

L_min: the reference level at the month the employee begins to receive pension or lump-sum social insurance allowance, or the month the employee dies.

b)  Where the employees specified under Point a, Clause 2, Article 21 of Decree No. 115/2015/ND-CP have the time of being non-commissioned officers, soldiers of people’s army and police and receive their rank allowances, the level of lump-sum benefit for the period of social insurance payment including the region-based allowances for such period of time shall be calculated using the following formula:

N = (0,4 x H_i x T_j x 15%) x L_min

Where:

N: level of lump-sum benefit for the time of being non-commissioned officers, soldiers of people’s army and who pay social insurance including the region-based allowances;;

H_i: allowance coefficient in the region where the non-commissioned officers, soldiers of the people’s army and police entitled to rank allowances pay the social insurance;

T_j: the number of months of social insurance payment into the social insurance fund including the region-based allowances of coefficient Hi for the period of being non-commissioned officers, soldiers of people’s army and police;

0,4: allowance coefficient of private rank;

L_min: the reference level at the month the employee begins to receive pension or lump-sum social insurance allowance, or the month the employee dies.

4. The funding sources for paying lump-sum benefits and region-based allowances for the subjects prescribed in Clause 1 of this Article are as follows:

a) The state budget shall pay lump-sum benefits for the working period with social insurance participation before January 1, 1995, at places eligible for region-based allowances; the region-based allowance for people who are receiving pensions, monthly incapacity allowance, monthly occupational accident, or occupational disease allowance under coverage of the state budget;

b) The social insurance fund shall pay lump-sum benefits for the period of social insurance payment including region-based allowances from January 1, 1995 onwards; the region-based allowance for people who are receiving pensions, monthly incapacity allowance, monthly occupational accident, or occupational disease allowance under coverage of the social insurance fund.

Article 33. Survivorship allowance for family members of people who are receiving monthly incapacity allowance, monthly benefits upon expiration of the duration of receiving such benefits for rubber workers who are receiving monthly allowances for retired, deceased commune-level cadres

1. For people who are receiving monthly incapacity allowance before July 1, 2025, and dies from July 1, 2025, onwards:

a) Organizations and individuals in charge of funerals shall receive lump-sum funeral allowance specified in clause 2 of Article 85 of the Law on Social Insurance;

b) Family members who meet the conditions prescribed in Clauses 2 and 3 of Article 86 of the Law on Social Insurance shall receive monthly survivorship allowance in accordance with Article 87 of the Law on Social Insurance;

c) In case there is no family member who meets the conditions specified in Clause 2 and Clause 3 of Article 86 of the Law on Social Insurance, or there is a relative who meets the conditions but wishes to receive lump-sum survivorship allowance, they shall receive lump-sum survivorship allowance of 3 times the monthly incapacity allowance received before death.

2. For people who were receiving monthly benefits in accordance with Decree No. 09/1998/ND-CP before July 1, 2025, and died from July 1, 2025, onwards:

a) Organizations and individuals in charge of funerals shall receive lump-sum funeral allowance specified in clause 2 of Article 85 of the Law on Social Insurance;

b) Family members who meet the conditions prescribed in Clauses 2 and 3 of Article 86 of the Law on Social Insurance shall receive monthly survivorship allowance in accordance with Article 87 of the Law on Social Insurance;

c) In case there is no family member who meets the conditions specified in Clause 2 and Clause 3 of Article 86 of the Law on Social Insurance, or there is a relative who meets the conditions but wishes to receive lump-sum survivorship allowance, they shall receive lump-sum survivorship allowance as calculated in clause 2 of Article 89 of the Law on Social Insurance.

3. For people who are receiving monthly allowances after expiration of the incapacity allowance period and people who are receiving monthly allowances for rubber workers before July 1, 2025, and dies from July 1, 2025, onwards:

a) Organizations and individuals in charge of funerals shall receive lump-sum funeral allowance specified in clause 2 of Article 85 of the Law on Social Insurance;

b) Family members shall be entitled to lump-sum survivorship allowance of 3 times the monthly benefit received before death.

Article 34. Determination of working period before January 01, 1995 for enjoyment of social insurance benefits

1. If employees have working periods in the state sector before January 1, 1995, which are considered continuous working periods or actual working periods but have not yet been granted severance allowance, lump-sum benefit, lump-sum social insurance allowance, such periods shall be included in their social insurance payment periods. To be specific:

a) If employees have continuous working periods in the state sector before January 1, 1995, but have not yet been granted severance allowance, lump-sum benefit, lump-sum social insurance allowance, such periods shall be included in their social insurance payment periods.

b) For employees with interrupted working periods or who had resigned before January 1, 1995, the determination of continuous working periods or actual working period for social insurance entitlement shall be carried out in accordance with previous regulations on calculating working period before January 1, 1995, for social insurance entitlement, except regulations in: Article 3 of Decree No. 66/CP dated September 30, 1993, of the Government temporarily regulating social insurance policies for the armed forces; Article 3 of Decree No. 43/CP dated June 22, 1993, of the Government temporarily regulating social insurance policies; Article 54 of the Social Insurance Charter issued together with Decree No. 12/CP dated January 26, 1995; Article 49 of the Social Insurance Charter for officers, career military personnel, non-commissioned officers, and soldiers of the People’s Army and People’s Police issued with Decree No. 45/CP dated July 15, 1995; Clause 4, Article 139 of the Law on Social Insurance 2006; Clause 6, Article 123 of the Law on Social Insurance 2014; Article 23 of Decree No. 115/2015/ND-CP dated November 11, 2015 elaborating the Law on Social Insurance regarding compulsory social insurance; Clauses 7, 8, and 9, Article 38 of Decree No. 33/2023/ND-CP dated June 10, 2023, on commune-level cadres, civil servants, and part-timers working at communes, villages and residential groups; Clauses 2 and 3, Article 16 of Decree No. 92/2009/ND-CP dated October 22, 2009, on titles, numbers, and some policies for cadres, civil servants in communes, wards and commune-level towns and part-timers in communes; Clause 2, Article 1 of Decree No. 29/2013/ND-CP dated April 8, 2013, amending Decree No. 92/2009/ND-CP; Clause 8, Article 2 of Decree No. 34/2019/ND-CP dated April 24, 2019, amending regulations on commune-level cadres and civil servants and part-timers working at communes, villages and residential groups;

c) Each person on the sick soldier benefit who then has worked and paid social insurance shall be eligible for both sick soldier benefit and social insurance benefits. The period as the basis for social insurance payout shall be the period of social insurance payment, exclusive of the serving period over which sick solider benefit is paid.

2. For military personnel, people’s polices demobilized before December 15, 1993 and then has worked in agencies, units and enterprises in economic sectors and has paid compulsory social insurance (including employees working in health stations in communes, wards, commune-level towns, preschool teachers or persons holding titles in communes, wards, commune-level towns before January 1, 1995 whose working period is included  in the period of social insurance payment) and persons hired and employed workers, their period as the basis for social insurance payout shall include their serving period in military or people’s police, except for cases that have received the benefits in accordance with:

a) Decision No. 47/2002/QD-TTg dated April 11, 2002 of the Prime Minister on benefits for military personnel, national defenses workers fought for Resistance War Against France that are demobilized before December 31, 1960;

b) Point a of Clause 1 of Article 1 of Decision No. 290/2005/QD-TTg dated November 8, 2005 of the Prime Minister on benefits and policies applied to entities directly fought in Resistance War against the American Empire to Save the Nation without receiving any benefit or policy of the Communist Party of Vietnam and the State;

c) Decision No. 92/2005/QD-TTg dated April 29, 2005 of the Prime Minister on benefits for military personnel being minority ethnics in Military zone 7 or 9 that fought in the Resistance War against America and returned before January 10, 1982;

d) Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on benefits for military personnel fought in the Resistance War against the American Empire to Save the Nation that has under 20-year of serving and are demobilized;

dd) Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amendments to Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on benefits for military personnel fought in the Resistance War against the American Empire to Save the Nation that has under 20-year of serving and are demobilized;

e) Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister on benefits for officers and soldiers of People’s Police fought in the Resistance War Against America that have under 20-year of serving and are demobilized;

g) Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on policies applied to people fought in the Ward to Save the Nation and fulfilled international duties in Cambodia and Laos after April 30, 1975 that was demobilized.

Each employee working in the military or people’s police demobilized from December 15, 1993 to December 31, 1994 that has participated in voluntary social insurance before compulsory social insurance participation, they shall also apply this regulation when calculating social insurance benefits.

3. Each employee working in the military or people’s police demobilized from December 15, 1993 to December 31, 1994 that has not received severance pay or lump-sum benefit, demobilization benefit, lump-sum social insurance allowance, his/her serving period in the people’s army or people’s public security shall be included in the period as the basis for social insurance payout.

4. In cases where an employee no longer have original documents proving their working period in the state sector before January 1, 1995, the social security authority all review and decide whether or not to include such period as basis for social insurance payout based on the employee’s application, confirmation documents from the agency or unit directly managing the employee, and relevant records and papers related to the such period. Where necessary, the social security authority shall cooperate with relevant local authorities in reviewing and comparing the employee’s application to clarify related issues before making the decision.

a) The confirmation document from the agency or unit directly managing the employee must clearly state the reason for the absence of original documents, recruitment date, work process, salary progression, reasons for unsettled severance pay or lump-sum benefit, reasons for interruption or resignation, and the agency’s responsibility for provision of benefits at the time of resignation for employees with interrupted working periods or who resign before January 1, 1995. If the agency or unit no longer exists, the directly superior managing authority shall confirm;

b) Relevant records and papers related to the working period requested to be included in period as basis for social insurance payout include documents proving or showing working period in the state sector before January 1, 1995, such as: Party member’s biography, union member’s biography, labor book, labor list, monitoring book, salary payment list, food book, certificates of merit, diploma of merit, medals, diplomas, certificates, records of benefit provision for employees when equitizing state-owned enterprises, and other documents showing the employee’s work process and salary;

c) The agency or unit directly managing the employee or its directly superior managing authority must base on the documents specified in point b of this clause to confirm and shall be accountable to the law for the contents confirmed as specified in point a of this clause.

Article 35. Determination of working period as guest worker before January 01, 1995

1. Employees on the public payroll of state agencies, political organizations, socio-political organizations, state-owned enterprises or armed force units that are sent abroad for definite-term business or study trip and returned to Vietnam behind schedule or returned on schedule but whose former unit could not arrange a job for them, shall have their working period in Vietnam before going abroad and their time abroad within the permitted period before January 1, 1995, included in the periods as basis for retirement benefits and survivorship allowance if they have not yet received severance pay, lump-sum benefit, demobilization benefit or lump-sum social insurance allowance. The calculation of working period before January 1, 1995 as basis for social insurance payout shall comply with Article 34 hereof.

If guest workers, after returning to Vietnam, continue paying compulsory social insurance, they shall have their time abroad within the permitted period before January 1, 1995 included in the periods as basis for retirement benefits and survivorship allowance if they have not yet received severance pay of lump-sum benefit.

2. The period of working, studying abroad within the permitted duration as prescribed in Clause 1 of this Article includes:

a) The actual period of working, studying as stated in the decision of the unit sending the employee abroad, including any extension period permitted by the sending unit;

b) In cases where an individual has multiple occasions of working, studying abroad, the total period abroad within the permitted periods shall be included in the period as basis for provision of retirement benefits and survivorship allowance;

c) For employees  who are sent abroad by their unit for skill improvement and later become guest workers as specified in a Government’s Agreement, their study period shall be included in the working period as the basis for provision of retirement benefits and survivorship allowance;

For social workers who are vocational students concluding labor contracts as specified in a Government’s Agreement, their labor period shall be included in the working period as basis for provision of retirement benefits and survivorship allowance; their study period  shall not be included in the working period as basis for social insurance payout.

3. The regulations in Clause 1 of this Article shall not apply to persons who violate law abroad and are expelled or subject to a disciplinary action or be liable to imprisonment before January 1, 1995.

4. Average salary on which social insurance premiums are paid

a) Average salary on which social insurance premiums are paid for calculating pensions and lump-sum benefit upon retirement, lump-sum social insurance allowance and lump-sum survivorship allowance for subject specified in clause 1 of this Article shall be calculated in accordance with Article 72 of the Law on Social Insurance and Article 15 hereof.

b) For cases with a serving period in the military or police followed by a working period as a guest worker, after returning, being transferred to agencies, units, or state-owned enterprises eligible for including seniority pay in the calculation of the pension, the seniority pay shall be calculated based on the salary level of officers, career military personnel of the People’s Army, and officers and non-commissioned officers of the People’s Police before going abroad, converted according to the salary policies at the time of benefit provision;

c) For employees who, before going abroad to work, are receiving state-regulated salaries and whose last working years used to calculate the average salary on which social insurance premiums are paid include the period working abroad, the salary for the period working abroad shall be taken as the salary before going abroad used as the basis for calculating pension and social insurance benefits.

For social workers whose period working abroad is included in the period as basis for provision of retirement benefit and survivorship allowance as prescribed in Clause 1 of this Article, the salary on which social insurance premiums are paid for such period shall be twice the reference level at the time of provision of social insurance benefit.

Article 35. Application for determination of working period as guest worker before January 01, 1995

1. The application for cases of guest workers under the Government’s Agreements and those working as team leaders, interpreters, or regional cadres whose salary is paid by foreign countries includes:

a) Original personal records, supplementary personal records (if any), original documents related to the working period and salary of the worker before going abroad; the decision on re-acceptance for work in cases where the worker returned and continued working before January 1, 1995. If there is no re-acceptance decision, it may be replaced by the personal record declared by the worker when being re-accepted or the personal record declared by the worker and confirmed by the accepting unit;

b) The original “Return Notice” or “Return Decision” issued by the Department of International Cooperation on Labour (now referred to as the Department of Overseas Labour).

If the original copy of such notice or decision is not available, a confirmation of the period working abroad for social insurance settlement issued by the Department of Overseas Labour based on the worker’s application (using Forms No. 01 and 02 of Appendix II attached hereto) is required;

c) A document confirming that severance pay or lump-sum benefit (or lump-sum benefit, demobilization benefit for military personnel, people’s polices demobilized between December 15, 1993, and December 31, 1994) has not been provided after returning to Vietnam, issued by the agency or unit directly managing the worker before going abroad. If the agency or unit has dissolved, the directly superior managing authority shall confirm such matter.

For social laborers who are guest workers; state cadres, civil servants, people’s polices, military personnel who had received severance pay or demobilization benefits before going abroad; and military personnel or defense workers who had been demobilized by the Ministry of National Defense and were issued a “Certificate of period working abroad”, the confirmation shall be made by the Department of Home Affairs;

d) The application for determination of working period as basis for provision of retirement benefits and survivorship allowance for employees who resign or have their contracts terminated

2. The application for cases of guest workers under direct cooperation between ministries, local authorities of the State and foreign business organizations includes:

a) Documents as prescribed in points a, b and c of Clause 1 of this Article;

b) The original decision on working abroad for a definite term or a certified copy in cases where the worker is sent abroad to work for a definite term under a common decision for multiple people.

If the original Decision is no longer available, it can be replaced by a copy of the Decision certified by the competent ministry for employees sent by the ministry or certified by the Department of Home Affairs for employees sent by the local authority.

If there is no official decision, there must be a written confirmation by the head of the agency or unit sending the worker. The head of the agency or unit shall specify the period working abroad and be accountable for content of such confirmation. If the sending agency or unit no longer exists, the directly superior managing authority shall confirm and be accountable for content of such confirmation.

3. The application for employees who are sent to study or for internship includes:

a) Documents as prescribed in points a, b and c of Clause 1 of this Article;

b) The original decision on overseas study or internship for a definite term or a certified copy in cases sent abroad for study or internship for a definite term under a common decision for multiple people.

If the original Decision is no longer available, it can be replaced by a copy of the Decision certified by the sending unit.

If there is no official decision, there must be a written confirmation by the head of the agency or unit sending the worker. The head of the agency or unit shall specify the period of overseas study or internship and be accountable for content of such confirmation. If the sending agency or unit no longer exists, the directly superior managing authority shall confirm and be accountable for content of such confirmation.

4. The application for specialists sent abroad under Government’s Agreement includes:

a) Documents as prescribed in points a, b and c of Clause 1 of this Article;

b) The original decision on sending the specialist abroad or a certified copy in cases where the specialist is sent abroad under a common decision for multiple people.

If the original Decision is no longer available, it can be replaced by a copy of the Decision certified by the sending unit.

If there is no official decision, there must be a written confirmation by the head of the agency or unit sending the worker. The head of the agency or unit shall specify the period working abroad of the specialist and be accountable for content of such confirmation. If the sending agency or unit no longer exists, the directly superior managing authority shall confirm and be accountable for content of such confirmation.

c) The certificate from the specialist’s managing agency confirming that he/she has fulfilled obligations to the state budget and paid social insurance according to the State’s regulations during the period working abroad.

Article 35. Settlement of application for determination of working period as guest worker before January 01, 1995

1. For cases where the employee has resigned/had contracted terminated:

a) The employee shall submit the application specified in Article 36 hereof to the last managing unit where the employee worked. If the last managing unit no longer exists, the employee shall submit the application to its directly superior managing authority;

b) The last managing unit of the employee or its directly superior managing authority, in case such unit no longer exists, shall be responsible for receiving the application and forwarding it along with a written request to the social security authority where the unit pays social insurance premiums;

c) The social security authority shall receive the application from the employer or employee and recognize social insurance payment periods for the employee within 15 working days from the date of receiving a complete application as prescribed; in cases of refusal, the authority must respond in writing stating the reasons.

2. For cases where the employee is participating in social insurance:

a) The employee is responsible for supplementing the application specified in Article 36 hereof to the employer upon request;

b) The employer is responsible for forwarding the employee’s application along with a written request to the social security authority where the employer pays social insurance premiums;

c) The social security authority is responsible for receiving and processing such application as prescribed in point c of Clause 1 of this Article.

3. For cases where the employee dies after returning to the country but his/her family members have not yet received survivorship allowance:

a) The family member of the employee shall submit the application in accordance with Article 36 hereof and Clause 1 of Article 90 of the Law on Social Insurance, along with an application for survivorship allowance to the last managing unit of the employee (using Form No. 03 of Appendix II attached hereto). If the last managing unit no longer exists, the family member of the employee shall submit the application to its directly superior managing authority;

b) The last managing unit of the employee or its directly superior managing authority, in case such unit no longer exists, shall be responsible for receiving the application, providing guidance for them employee’s family to complete such application and forwarding it along with a written request to the social security authority where the unit pays social insurance premiums for settlement;

c) The social security authority is responsible for receiving and processing such application and granting survivorship allowance to the employee’s family within the time limit prescribed in Clause 3, Article 91 of the Law on Social Insurance. In cases of refusal, the social security authority must respond in writing and clearly state the reason.

Article 38. Determination of working period as basis for social insurance payout for employees working in the state sector who resign to wait for another job from November 1, 1987, to before January 1, 1995

1. For employees working in the state sector who resign to wait for another job from November 1, 1987, to before January 1, 1995, because the enterprises, agencies, or organizations are not able to arrange work for them or have not granted severance pay or lump-sum social insurance allowance, if, by December 31, 1994, their names are still included in the list of employees of such unit, their working period before resignation to wait for another job shall be included in the period as basis for social insurance payout. For commune-level cadres who have a period of holding a title specified in Decree No. 09/1998/ND-CP, determination of working period as basis for social insurance payout shall follow Article 39 hereof.

2. The application for determination of working period before resignation includes:

a) The employee’s declaration of participation in social insurance.

b) The employee’s biography and additional biography (if any), receipt decision, employment contract and other relevant papers such as: salary scale increase decision, assignment decision or reassignment decisions, demobilization decision, transfer decision, salary termination letter;

c) The list of the unit with the employee’s name by December 31, 1994 or other papers proving that the employee’s name are included in the list of the units by December 31, 1994;

d) Resignation decision to wait for work. In case of no such decision, there must be a written confirmation of the head of unit at the time of preparation for application for issuance of social insurance book while ensuring that the employee’s name is included in the list of the unit by the time of resignation and he/she has not been granted severance pay or lump-sum social insurance allowance. If such unit has dissolved, the directly superior managing authority shall confirm such matter.

3. Settlement procedures and time limit:

a) The employee and employer shall complete the application as prescribed in Clause 2 of this Article and submit it to the social security authority;

b) Within 15 working days from receipt of the employer’s application, the social security authority shall finish processing such application; in cases of refusal, a written response clearly stating the reason must be provided.

Article 39. Determination of working period as basis for social insurance payout for commune-level cadres who have a period of holding a title specified in Decree No. 09/1998/ND-CP

1. For commune-level cadres who have a period of holding a title specified in Decree No. 09/1998/ND-CP (including other titles within the approved regular personnel under the People’s Committee as prescribed in Clause 5 of Article 3 of Decree No. 09/1998/ND-CP), if they continuously worked until January 1, 1998, and received subsistence allowances according to Decree No. 09/1998/ND-CP, the period of holding such positions before January 1, 1998 shall be included in the social insurance payment period..

a) For individuals who have a period of working as a state cadre or civil servants who had not yet received severance pay or lump-sum social insurance allowance, and then have a period being assigned to a commune-level title under Decree No. 09/1998/ND-CP, both periods shall be added in the period as the basis for social insurance payout

b) For commune-level cadres holding titles as prescribed in Decree No. 09/1998/ND-CP, if prior to January 1, 1998, they were sent by competent authorities to study the professional skills or politics, and continued to hold such titles under Decree No. 09/1998/ND-CP upon completion, the study period shall be added in the period as the basis for social insurance payout.

2. For commune-level cadres who have a period of holding a title specified in Decree No. 09/1998/ND-CP (including other titles within the approved regular personnel under the People’s Committee as prescribed in Clause 5 of Article 3 of Decree No. 09/1998/ND-CP) and are social insurance participants in accordance with Decree No. 09/1998/ND-CP, if, during the time of assuming such titles, they were appointed or recruited immediately into the people’s army, people’s police or worked in the bodies, units or enterprises of the State, political organizations, political – social organizations before January 1, 1998, the periods holding such positions shall be included in as social insurance payment period and combined with the social insurance payment period after being assigned or recruited as basis for social insurance payout.

3. For commune-level cadres who have a period of holding a title specified in Decree No. 09/1998/ND-CP (including other titles within the approved regular personnel under the People’s Committee as prescribed in Clause 5 of Article 3 of Decree No. 09/1998/ND-CP), if there is a period of time of discontinued holding of such titles before January 1, 1998 not exceeding 12 months, the previous working period shall be added with the later working period to calculate social insurance payout.

Article 40. Benefits for people who are receiving monthly benefits but still have a social insurance payment period for which social insurance benefits have not been provided

Employees who are receiving monthly labor incapacity allowances and those eligible for monthly benefits under Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg but still have a social insurance payment period for which social insurance benefits have not been provided shall comply with the following regulations:

1. Employees with social insurance payment periods (excluding the working periods over which incapacity allowances have been provided) eligible for pension may choose one of the following options:

a) If choosing to receive pension, they shall stop receiving monthly incapacity allowances and monthly benefits from the month the pension is paid;

b) If choosing to continue receiving monthly incapacity allowances and monthly benefits, they shall be granted a lump-sum social insurance allowance for their payment period.

2. Employees with social insurance payment periods (excluding the working periods over which incapacity allowances have been provided) who are not eligible for pension shall be granted a lump-sum social insurance allowance for their payment period, excluding the working periods over which incapacity allowances have been provided.

Article 41. Benefits for employees who have received a decision on resignation awaiting retirement benefit or monthly benefit

Benefits for employees who have received a decision on resignation awaiting retirement benefit or monthly benefit shall comply with clause 10 of Article 141 of the Law on Social Insurance. To be specific:

1. Employees who have paid social insurance for at least 15 years and have not reached their statutory retirement age as confirmed in writing by social security authorities according to the Government’s Decree No. 12/CP dated January 26th 1995, which is amended by the Government’s Decree No. 01/2003/ND-CP dated January 9th 2003 (hereinafter referred to as “Decree No. 12/CP”), they will receive pension when they reach the age of 60 for males, and 55 for females. The pension level shall be calculated according to Decree No. 12/CP and adjusted based on regulations on pension, social insurance benefits, and monthly benefits of each period.

If the employee dies while waiting for pension, his/her family shall receive survivorship allowances in accordance with the Law on Social Insurance.

2. Commune-level cadres regulated by the Government’s Decree No. 09/1998/ND-CP dated January 23rd 1998 who have not reached their statutory retirement age for receiving monthly benefit as confirmed in writing by social security authorities will receive monthly benefit when they reach the age of 55 of males and 50 for females. The pension level shall be calculated according to Decree No. 09/1998/ND-CP and adjusted based on regulations on pension, social insurance benefits, and monthly benefits of each period.

If the cadre dies while waiting for monthly benefit, his/her family shall receive survivorship allowances in accordance with the Law on Social Insurance. The level of lump-sum survivorship allowance is calculated on the average subsistence allowance of the last 05 years before resignation that is converted based on the statutory pay rate in the month of the employee’s death. When the statutory pay rate is abolished, it shall be converted correspondingly to the reference level.

3. If, during the period awaiting pension or monthly benefit, the employee continues to participate in social insurance, the working period recorded in the decision or a certification of awaiting eligibility of statutory retirement age shall combine with the later social insurance payment period to calculate social insurance payout in accordance with the Law on Social Insurance.

4. For cases specified in Clauses 1 and 2 of this Article who are allowed to add working periods before January 1, 1995 (for those waiting for pension) or before January 1, 1998 (for those waiting for monthly allowance) to the period as basis for social insurance payout, the level of pension or monthly benefit shall still be calculated according to the policy at the time the employees resign while awaiting benefit provision.

Article 42. Benefits for employees on sick leave due to diseases listed as requiring long-term treatment or on maternity leave according to the Law on Social Insurance No. 58/2014/QH13

1. Employees who take leave due to a disease requiring long-term treatment on list issued by the Minister of Health before July 1, 2025, and continue to be on sick leave receiving sickness benefits from July 1, 2025 shall continue to receive sickness benefits in accordance with Clause 3 Article 45 of the Law on Social Insurance No. 58/2014/QH13.

For cases where the application for sickness benefits due to a disease requiring long-term treatment on list issued by the Minister of Health has a start date of sick leave from July 1, 2025, onwards, the regulations of the Social Insurance Law No. 41/2024/QH15 shall apply.

2. Employees who are on maternity leave before July 1, 2025, and continue to receive maternity benefits from July 1, 2025, onwards shall continue to receive maternity benefits under the regulations of Section 2 of Chapter III of the Law on Social Insurance No. 58/2014/QH13.

Chapter VII

IMPLEMENTATION CLAUSES

Article 43. Amendments to some legislative documents related to social insurance

1. Amendments to some articles of the Government’s Decree No. 88/2020/ND-CP dated July 28, 2020, elaborating the Law on Occupational Safety and Hygiene regarding compulsory insurance for occupational accidents and occupational diseases:

a) Amendment to clause 1 of Article 2:

 “1. Employees specified at points a, b, c, d, dd, e, i, and l, Clause 1, Article 2 of the Law on Social Insurance shall participate in compulsory insurance for occupational accidents and occupational diseases.

Employees who are foreigners working in Vietnam as prescribed in Clause 2 of Article 2 of the Law on Social Insurance shall participate in compulsory insurance for occupational accidents and occupational diseases and are entitled to occupational accident and disease insurance benefits in accordance with Chapter 3 of the Law on Occupational Safety and Hygiene and the regulations of this Decree.”

b) Amendments to points b and c of clause 3 of Article 11:

 “b) The period of time over which an employee received maternity benefits and terminated her employment contract or working contract or resigned before the time of childbirth or adoption of a child aged under 6 months under Clause 4 Article 50 of the Law on Social Insurance shall not be included in the period of time over which insurance premiums are paid to the Insurance Fund;

c) If a female employee goes back to work early before expiry of her maternity leave specified in Clause 4 of Article 139 of the Labor Code, the period of time over which the employee is entitled to maternity benefits beginning from the first day of maternity leave to the day of returning to work shall be included in the period of time over which insurance premiums are paid to the Insurance Fund; after returning to work early, the employee is still entitled to maternity benefits until expiry of the maternity leave period mentioned in Clause 1 of Article 53 of the Law on Social Insurance and the employer is still required to pay insurance premiums to the Insurance Fund.”

c) Amendment to Article 39:         

 “Article 39. Budget for organization and activities of occupational accident and disease insurance

Budget for organization and activities of occupational accident and disease insurance shall comply with Article 120 of the Law on Social Insurance and laws on financial management applicable to Vietnam Social Security.”

2. Amendments to some articles of the Government’s Decree No. 58/2020/ND-CP dated May 27, 2020, rates of compulsory insurance contributions to the occupational accident and disease insurance fund:

a) Amendment to clause 1 of Article 4:

“1. Employers shall pay monthly premiums on the salary on which social insurance is paid of the participants specified at points a, b, c, d, dd, e, i, and l of Clause 1 of Article 2 and Clause 2 of Article 2 of the Law on Social Insurance at one of the following rates:

a) The normal rate shall be equal to 0.5% of the salary on which social insurance premiums are paid, which is applicable to employees who are cadres, civil servants, public employees, and members of the armed forces of authorities of the Communist Party of Vietnam and State, socio-political organizations, military, police forces or public service provider funded by the state budget;

b) The rate equal 0,3% of the salary on which social insurance premiums are paid shall be applicable to enterprises that satisfy the conditions specified in Article 5 hereof.”

c) Clause 2 of Article 4 is annulled.

Article 44. Effect

1. This Circular comes into force from July 01, 2025.

2. From the effective date of this Decree, the following Government’s Decrees of the Government and clauses cease to be effective:

a) Decree No. 115/2015/ND-CP dated November 11, 2015 of the Government elaborating the Law on Social Insurance on compulsory social insurance;

b) Decree No. 143/2018/ND-CP dated October 15, 2018 of the Government elaborating the Law on Social Insurance and the Law on Occupational Safety and Hygiene regarding compulsory social insurance for employees who are foreigners working in Vietnam;

c) Clause 2 of Article 3; Clauses 1 and 3 of Article 7 and Clause 2 of Article 8 of Decree No. 135/2020/ND-CP dated November 18, 2020 of the Government on retirement age.

Appendix III attached to Decree No. 135/2020/ND-CP dated November 18, 2020 of the Government on retirement age;

d) Clauses 7, 8, and 9 of Article 38 of Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government on commune-level cadres, civil servants, and part-timers working at communes, villages, and residential groups.

Article 45. Responsibility for implementation

1. The Minister of Home Affairs shall provide guidance on the implementation of this Decree.

2. The Minister of Finance shall direct the following:

a) Annually, the General Statistics Office shall promptly provide Vietnam Social Security with the average annual Consumer Price Index (CPI) calculated based on average comparison base in 1994 for determining the indexation rate of salaries on which compulsory social insurance premiums are paid as prescribed in Clause 2 of Article 16 hereof;

b) Annually, Vietnam Social Security shall disclose the indexation rate of salaries on which compulsory social insurance premiums are paid as prescribed in Clause 2 of Article 16 hereof.

3. Ministers, Heads of Ministerial agencies, Heads of Government agencies, Presidents of People’s Committees at all levels, and other relevant organizations and individuals shall be responsible for the implementation of this Decree./.