Law on Social Insurance of Vietnam 2024
Document Content
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THE NATIONAL ASSEMBLY |
THE SOCIALIST REPUBLIC OF VIETNAM |
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Law No. 41/2024/QH15 |
Hanoi, June 29, 2024 |
Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly promulgates the Social Insurance Law.
This Law provides for rights and responsibilities of organizations and individuals with regard to social insurance and organization of social insurance implementation; social retirement benefits; registration, collection and payment of social insurance; compulsory and voluntary social insurance policies; social insurance funds; supplemental retirement insurance; complaints, denunciations and actions against violations of regulations on social insurance; state management of social insurance.
Article 2. Compulsory and voluntary social insurance participants
1. Employees who are Vietnamese citizens shall participate in compulsory social insurance, including:
a) People working under indefinite-term employment contracts, employment contracts with terms of at least 01 month, even if they are referred to by other names by the employers and employees, as long as they specify the job, salary, remuneration, and the management of one party;
b) Officials and public employees;
c) Workers, public employees in military forces; police workers, people doing other jobs in cipher organizations;
d) 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;
dd) Non-commissioned officers and soldiers of the people’s army; non- commissioned officers and conscripts of the police; military, police and cipher cadets entitled to subsistence allowances;
e) Standing militia personnel;
g) Vietnamese guest workers defined by the Law on Vietnamese Guest Workers, unless otherwise prescribed by international treaties to which the Socialist Republic of Vietnam is a signatory;
b) Spouses who accompany members of Vietnamese diplomatic missions overseas during their tenure, do not receive salaries from state budget, and are entitled to subsistence allowances;
i) Enterprise managers, controllers, representatives of state capital, representatives of enterprises’ capital as prescribed by law; members of Boards of Directors, General Directors, Directors, members of Boards of Controllers or Controllers, and other elected managerial positions of cooperatives and cooperative unions prescribed by the Law on Cooperatives who receive salaries;
k) Part-time staff in communes and neighborhoods;
l) People who are mentioned in Point a of this Clause, do not work full time and whose salaries in the month is equal to or higher than the lowest salary on which compulsory social insurance is paid;
m) Owners of household businesses that participate in social insurance as prescribed by regulations of the Government;
n) Enterprise managers, controllers, representatives of state capital, representatives of enterprises’ capital as prescribed by law; members of Boards of Directors, General Directors, Directors, members of Boards of Controllers or Controllers, and other elected managerial positions of cooperatives and cooperative unions prescribed by the Law on Cooperatives who do not receive salaries.
2. Foreign nationals working in Vietnam shall participate in compulsory social insurance if they work for employees in Vietnam under employment contracts with terms of at least 12 months, except in the following cases:
a) They are circulated within the enterprise as prescribed by regulations of law on foreign workers in Vietnam;
b) They have reached the retirement age by the time of conclusion of the employment contract as prescribed in Clause 2 Article 169 of the Labor Code;
c) An International treaty to which the Socialist Republic of Vietnam is a signatory prescribes otherwise.
3. Employers that are social insurance participants include: state agencies, public service providers; agencies, units, enterprises of the people’s armed forces, the police and cipher organizations; political organizations, socio-political organizations, socio-politico-professional organizations, socio-professional organizations and other social organizations; foreign agencies and organizations, and international organizations operating within Vietnam’s territory; enterprises, artels, cooperatives, cooperative unions, household businesses, other organizations and individuals having employees working under employment contracts.
4. Voluntary social insurance participants include:
a) Vietnamese citizens aged 15 and above who are not compulsory social insurance participant and are not receiving pension, social insurance benefits, monthly allowances;
b) People who are mentioned in Point a and Point b Clause 1 of this Article and have their employment contracts or working contracts suspended, unless both parties agree to continue paying compulsory social insurance during the suspension period.
5. If a person has to participate in various types of compulsory social insurance prescribed in Clause 1 of this Article, the participation in compulsory social insurance shall comply with the following regulations:
a) If a person in any of the cases specified in Point a and Point l Clause 1 of this Article enters into employment contracts with multiple employers, the first employment contract shall be used for participation in compulsory social insurance.
In case the employment contract that is used as the basis for participation in compulsory social insurance is being suspended and both parties do not have any agreement on paying compulsory social insurance during the suspension period, the employment contract that was concluded next (chronologically) shall be used as the basis for participation in compulsory social insurance.
b) If the participants mentioned in Point b and Point i Clause 1 of this Article are also participants prescribed in Point a or Point l Clause 1 of this Article, they shall participate in accordance with Point b or Point i Clause 1 of this Article;
c) If a person mentioned in Point i or Point n Clause 1 of this Article works for multiple enterprises, cooperatives or cooperative unions, he/she shall participate in compulsory social insurance in the first enterprise/cooperative/cooperative union in which he/she participates in management;
d) If a person mentioned in Point g and Point k Clause 1 of this Article also has to participate in compulsory social insurance under Point a, I and l Clause 1 of this Article, he/she shall participate under Point a, i or l Clause 1 of this Article in chronological order;
dd) If a person mentioned in Point k Clause 1 of this Article also has to participate in compulsory social insurance under Point m or Point n Clause 1 of this Article, he/she shall participate in accordance with Point k Clause 1 of this Article;
e) If a person mentioned in Point m and Point n Clause 1 of this Article also has to participate in compulsory social insurance under Clause 1 of this Article, his/her participation in compulsory social insurance shall comply with regulations of the Government;
g) If the a person mentioned in Point e Clause 1 of this Article also has to participate in compulsory social insurance under Point k Clause 1 of this Article, he/she shall participate in accordance with Point e Clause 1 of this Article.
6. Standing committee of the National Assembly shall decide participation compulsory social insurance by people who are not mentioned in Clause 1 of this Article but have regular and stable employments and incomes on the basis of proposals of the Government and suitability for socio-economic development in each period.
7. The following people are not compulsory social insurance participants:
a) People who are receiving pension, social insurance benefits, monthly allowances.
The Government shall specify beneficiaries of pension and monthly allowances who are not compulsory social insurance participants;
b) Domestic workers;
c) Participants in Point m and Point n Clause 1 of this Article who have reached retirement age according to Clause 2 Article 169 of the Labor Code, except for the cases specified in Clause 7 Article 33 of this Law.
In this Law, the terms below are construed as follows:
1. “social insurance” means the guarantee to fully or partially offset a participant income that is reduced or lost due to his/her sickness, maternity, occupational accident, occupational disease, retirement or death, on the basis of his/her contributions to the social insurance fund or coverage by state budget.
2. “social retirement benefits” is a form of social insurance provided by state budget for elderly people who satisfy the conditions specified in this Law.
3. “compulsory social insurance” means a form of social insurance organized by the State in which employees and employers are required to participate.
4. “voluntary social insurance” means a form of social insurance organized by the State in which Vietnamese citizens may participate voluntarily and select their own premium rate and a method of premium payment suitable for their incomes.
5. “supplemental retirement insurance” means a form of voluntary insurance which follows market principles and is meant to increase retirement benefits among compulsory social insurance benefits and establish a fund contributed by employers or both employers and employees.
6. “social insurance payment period” means the total period over which compulsory social insurance, voluntary social insurance premiums prescribed in this Law, unless otherwise prescribed by international treaties to which the Socialist Republic of Vietnam is a signatory.
7. “family” or “family member” of a participant means his/her natural child, adopted child, spouse, natural father, natural mother, adoptive father, adoptive mother, father-in-law or mother- in-law, or another family member who is a dependant of the participant in accordance with the law on marriage and family.
8. “beneficiary” means a person who is eligible to receive social insurance benefits as prescribed by this Law.
9. “social insurance registration” means a process in which the employer and the employee submit documents containing information about the employer and the employee, salary, income on which social insurance premiums are paid, method of payment, and other relevant information to a social security authority in order to participate in social insurance.
10. “electronic transaction” in social insurance means a transaction that is conducted electronically, including registration, issuance of social insurance books, social insurance premium payment; provision of social insurance benefits, and other activities in social insurance sector.
11. “national social insurance database” means a shared database that contains information about social insurance, unemployment insurance, health insurance which is digitized, standardized, stored and managed using information infrastructure to serve state management and transactions of organizations and individuals.
12. “copies” of social insurance documents mentioned in this Law are copies:
a) issued by competent authorities from master registers;
b) authenticated by competent authorities;
c) issued in other cases prescribed by the Government.
Article 4. Forms of social insurance and social insurance benefits
1. Social retirement benefits include:
a) Monthly social retirement benefits;
b) Funeral allowances;
c) Health insurance benefits paid by state budget.
2. Compulsory social insurance benefits include:
a) Sickness benefits;
b) Maternity benefits;
c) Retirement benefits;
d) Survivorship allowance;
dd) Occupational accident and occupational disease insurance payouts under the Law on Occupational Hygiene and Safety.
3. Voluntary social insurance benefits include:
a) Maternity benefits;
b) Retirement benefits;
c) Survivorship allowance;
d) Occupational accident insurance payouts under the Law on Occupational Hygiene and Safety.
4. Unemployment insurance benefits under Employment Law.
5. Supplementary retirement insurance payouts.
Article 5. Social insurance principles
1. Compulsory social insurance and voluntary social insurance payouts shall be calculated according to the premium rates and payment period and the sharing of the participants in accordance with regulations of this Law.
2. Compulsory social insurance premium shall be calculated according to the participant’s salary on which compulsory social insurance is paid. Voluntary social insurance premium shall be calculated according to the income declared by the participant.
3. A person who pays both compulsory and voluntary social insurance premiums will be entitled to the monthly allowances, retirement benefits and survivorship allowance for the period of payment of compulsory social insurance and voluntary social insurance.
The period of social insurance premium payment over which lump-sum social insurance allowance has been provided shall not be included in the period used to calculate social insurance benefits.
4. The social insurance fund shall be managed in a centralized, uniform, public and transparent manner; used for proper purposes and independently accounted by component funds and groups of the employees receiving state-regulated salaries and the employer-decided salaries.
5. Social insurance shall be implemented in a simple, easy and convenient manner, promptly and fully ensuring the interests of the beneficiaries.
6. The minimum social insurance payment period for receipt of pension and monthly survivorship allowance shall be expressed in year (1 year = 12 months). 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).
7. Social insurance benefits shall be provided in accordance with regulations of law on social insurance applicable at that time.
Article 6. State policies on social insurance
1. Develop a multi-level social insurance system including social retirement benefits, compulsory social insurance and voluntary social insurance, supplemental retirement insurance with an aim to achieve nationwide social insurance coverage following a roadmap that is adjusted according to socio-economic development.
2. Ensure lawful rights and interests of organizations and individuals participating in social insurance; provide credit assistance for workers who have been paying social insurance and lose their jobs.
3. State budget shall cover social retirement benefits and certain benefits prescribed by this Law.
4. Ensure security and growth of the social insurance fund
5. Assist voluntary social insurance participants.
6. Local governments should, within their budgets and socio-economic conditions, by mobilizing social resources, provide subsidies for voluntary social insurance participants and provide extra assistance for beneficiaries of social retirement benefits.
7. Complete social insurance laws and policies; develop a professional, modern, transparent and effective social insurance organization system; prioritize investment in information technology infrastructure to serve digital transformation, electronic transactions and social insurance management.
8. Encourage participate in supplemental retirement insurance.
1. Reference level is an amount decided by the Government to calculate the premiums and benefits of certain types of social insurance specified in this Law.
2. 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.
3. The Government shall elaborate this Article.
Article 8. International cooperation in social insurance
1. International cooperation in social insurance shall ensure mutual benefits compliance to international laws and Vietnam’s laws.
2. Encourage international cooperation in improvement of managerial capability and organization of social insurance; develop a system of social insurance policies that are flexible, diverse, modern, and capable of international integration, aiming towards nationwide coverage and suitability for socio-economic development of Vietnam; harmonize payment and enjoyment; ensure equality, fairness, sharability and sustainability.
3. Promote negotiation and conclusion of international treaties and international agreements on social insurance in order to protect interests of Vietnamese guest workers and foreign workers in Vietnam.
4. In case a international treaty to which the Socialist Republic of Vietnam is a signatory has a specific period of social insurance participation by workers in Vietnam and overseas as a condition for receiving social insurance benefits, the social insurance payout in Vietnam shall be calculated according to the period over which social insurance is paid by the employee in Vietnam.
1. Late payment, evasion of payment of compulsory social insurance or unemployment insurance premiums.
2. Appropriation of social insurance or unemployment insurance payouts.
3. Obstructing or infringing upon lawful and legitimate rights and interests of participants or beneficiaries of social insurance or unemployment insurance.
4. Falsifying or forging documents in the implementation of social insurance or unemployment insurance.
5. Using the social insurance fund or unemployment insurance fund against the law.
6. Accessing or providing the database on social insurance or unemployment insurance against the law.
7. Registering, making untruthful reports or providing inaccurate information on social insurance or unemployment insurance.
8. Colluding, harboring, abetting other organizations and individuals committing violations against regulations of law on social insurance and unemployment insurance.
9. Pledging, trading, depositing social insurance books in any shape or form.
10. Other acts prescribed by law.
RIGHTS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS FOR SOCIAL INSURANCE AND ORGANIZATION OF IMPLEMENTATION OF SOCIAL INSURANCE
Section 1. RIGHTS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS FOR SOCIAL INSURANCE
Article 10. Rights of social insurance participants and beneficiaries
1. Social insurance participants have the rights to:
a) Enjoy the social insurance benefits prescribed in this Law;
b) Be granted social insurance books;
c) Receive monthly information from social security authorities about payment of social insurance premiums via electronic media; have information about payment of social insurance premiums confirmed by social security authorities on demand;
d) Request employers, relevant agencies and organization to fulfill their responsibility social insurance for employees as prescribed by law.
dd) Receive information about social insurance laws and policies;
e) Undergo medical assessment to determine work capacity reduction during reservation of social insurance payment period and have the costs of medical assessment reimbursed if the participant is eligible for social insurance benefits according to the medical assessment result;
g) Lodge complaints or denunciations or initiate lawsuits about social insurance in accordance with law.
2. Social insurance beneficiaries have the rights to:
a) Fully, promptly and conveniently receive social insurance benefits;
b) Receive health insurance benefits while receiving pensions; while on leave and receiving monthly occupational accident or occupational disease allowance; while on maternity leave for at least 14 working days in the month; while on sick leave for at least 14 working days in the month; while on sick leave due to the diseases requiring long-term treatment on the list issued by the Minister of Health; while receiving benefits specified in Article 23 of this Law;
c) Have the medical assessment costs reimbursed if medical assessment is recommended by the employer if the medical assessment result indicates eligibility for social insurance benefits prescribed by this Law;
d) Authorize another person in writing to receive social insurance benefits. In case of pension, social insurance benefits and other benefits, the authorization document shall be effective for up to 12 months from the day on which it is created. authorization documents must be authenticated in accordance with regulations of law on authentication;
dd) People aged 80 and older may request social security authorities or service providers authorized by social security authorities to pay pension or social insurance benefits at the residences within Vietnam’s territory;
e) Receive monthly information from social security authorities about provision of social insurance benefits via electronic media; have information about payment of social insurance premiums confirmed by social security authorities on demand;
g) Lodge complaints or denunciations or initiate lawsuits about social insurance in accordance with law;
h) Reject social insurance benefits.
Article 11. Responsibilities of social insurance participants and beneficiaries
1. Social insurance participants have the responsibilities to:
a) Pay social insurance premiums in accordance with this Law;
b) Monitor fulfillment of social insurance-related responsibility to themselves;
c) Provide accurate, truthful and adequate information when registering social insurance participation.
2. Social insurance beneficiaries have the responsibilities to:
a) Implement regulations on social insurance-related procedures and other regulations on receipt of social insurance benefits of this Law and relevant laws;
b) Return social insurance benefits if a competent authority issues a decision that such social insurance benefits were provided against regulations;
c) Annually, social insurance beneficiaries, via their personal bank accounts, have the responsibility to cooperate with social security authorities or service providers authorized by social security authorities in verifying their eligibility for social insurance benefits.
Article 12. Rights of employers
1. Reject requests which are contrary to the law on social insurance.
2. Suspend payment of compulsory social insurance premiums in accordance with Article 37 of this Law.
3. Receive instructions for social insurance procedures from social security authorities.
4. Receive information about social insurance laws and policies;
5. Lodge complaints or denunciations or initiate lawsuits about social insurance in accordance with law.
Article 13. Responsibilities of employers
1. Register participation in compulsory social insurance for employees in accordance with this Law; cooperate with social security authorities in returning physical social insurance books to employees.
2. Prepare documentation for employees to receive social insurance benefits.
3. Cooperate with social security authorities in certifying social insurance payment period for employees who terminate their employment contracts, working contracts or hand in their resignation as prescribed by law.
4. Co-pay compulsory social insurance premiums for employees in accordance with Article 34 of this Law; monthly deduct compulsory social insurance premiums from employees’ salaries and pay them to the social insurance fund at the same time in accordance with Article 33 of this Law.
5. Have employees prescribed in Article 65 of this Law undergo medical assessment to determine their work capacity reduction.
6. Cooperate with social security authorities in providing social insurance benefits for employees (in the cases where social insurance benefits are provided via employers).
7. Present, provide accurate, sufficient and timely information and documents relating to the payment of social insurance premiums and receipt of social insurance benefits at the request of competent authorities.
8. Recompense employees for failure to pay or fully pay compulsory social insurance in accordance with this Law, thereby harming lawful rights and interests of employees.
9. Cooperate with and enable social security authorities to recover social insurance payouts that are provided against regulations when requested by competent authorities.
Article 14. Rights and responsibilities of trade unions, Vietnam Fatherland Front and its member organizations
1. Within the scope of their functions and duties, and under relevant laws, trade unions have the following rights and responsibilities:
a) Protect lawful rights and interests of employees who are social insurance participants;
b) Request employers and social security authorities to provide information on employees’ social insurance;
c) Disseminate and provide counseling on social insurance policies and law for employees;
d) Carry out supervision and request competent authorities to take actions against social insurance-related offences;
d) Participate in inspection of implementation of social insurance laws;
e) File lawsuits against people who commit social insurance-related offences that might affect lawful rights and interests of employees or employee collectives;
g) Participate in the formulation, amendment and supplementation of social insurance laws.
2. Within the scope of their functions and duties, and under relevant laws, Vietnamese Fatherland Front and its member organizations have the following rights and responsibilities:
a) Encourage the people, union members and members to implement social insurance laws and policies; participate in various forms of social insurance that are appropriate for themselves and their families;
b) Participate in the protection of lawful rights and interests of union members and members; share information and data on their employees and members with social security authorities;
c) Carry out supervision; make comments; cooperate with state agencies in development and implementation of social insurance laws and policies.
Article 15. Rights and responsibilities of employers’ representative organizations
1. Protect lawful rights and interests of employers participating in social insurance.
2. Participate in the formulation, amendment and supplementation of social insurance laws and policies.
3. Propagate and disseminate social insurance laws and policies among employers.
4. Encourage employers that are their members to comply with social insurance laws and policies.
5. Participate in the inspection and supervision of implementation of social insurance laws.
6. Request competent authorities to take actions against social insurance-related offenses.
Section 2. ORGANIZATION OF SOCIAL INSURANCE IMPLEMENTATION
Article 16. Social security authorities
1. A social security authority is a state agency that is established to implement social insurance policies; manage and use social insurance fund, health insurance and unemployment insurance funds, inspect payment of social insurance, unemployment insurance and health insurance premiums, and perform other tasks prescribed by this Law and relevant laws.
2. The Government shall specify functions, tasks, powers and organizational structure of social security authorities.
Article 17. Rights of social security authorities
1. Request employers to present their labor management books, pay scales, payrolls, other information and documents related to payment of compulsory social insurance, unemployment insurance and health insurance premiums.
2. Be provided with information copies of operating licenses, certificates of operation, certificates of registration of enterprises, cooperatives, household businesses for inspection of registration for participation in compulsory social insurance by new enterprises and organizations by business registration authorities, issuers of certificates of operation of operating licenses.
3. Be provided with information about salary expenses of employers for taxation and information related to social insurance participation by tax authorities in accordance with regulations of law on tax administration.
4. Reject claims for compulsory social insurance, voluntary social insurance, unemployment insurance, health insurance benefits if they are not conformable with law; provide written response and explanation for rejection.
5. Inspect the implementation of regulations of law on compulsory social insurance, voluntary social insurance, execution of medical examination and treatment contracts covered by health insurance, provision of unemployment insurance and health insurance benefits. Carry out specialized inspection of social insurance, unemployment insurance, health insurance premium payments.
6. Propose formulation, revision and supplementation of policies and laws on social insurance, unemployment insurance, health insurance and the management of social insurance, unemployment insurance and health insurance funds to competent authorities.
7. Take actions or request competent authorities to take actions against violations of law on compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance.
Article 18. Responsibilities of social security authorities
1. Disseminate information, provide explanation and counseling for policies and regulations of law on compulsory social insurance, voluntary social insurance, unemployment insurance, health insurance; develop and submit the strategy for development of the social insurance sector and the long-term investment plan to competent authority for approval; develop and submit annual investment plans to the Management Board of Vietnam Social Security (VSS) for decision; organize assessment and announcement of organizations’ and individuals’ satisfaction with the implementation of social insurance, unemployment insurance, health insurance policies.
2. Issue forms including social insurance books, dossiers on compulsory social insurance, voluntary social insurance, and unemployment insurance after reaching agreement with the Ministry of Labor, War Invalids and Social Affairs.
3. Collect social insurance, unemployment insurance and health insurance premiums and pay social insurance, unemployment insurance and health insurance benefits in accordance with law.
4. Receive applications for participation in compulsory social insurance, voluntary social insurance, and unemployment insurance; issue social insurance books and health insurance cards to employees.
5. Receive and process social insurance claims; organize payment of pension, social insurance and unemployment insurance benefits; make sure they are provided in full, conveniently and on schedule.
6. Confirm social insurance payment period and unemployment insurance payment period for each employee; promptly provide information about payment and eligibility to receive insurance benefits, procedures for implementation of compulsory social insurance and voluntary social insurance when requested by employers or trade unions.
7. Apply information technology; carry out administrative reform; ensure transparency, simplicity and convenience for social insurance participants and beneficiaries; retain dossiers of social insurance and unemployment insurance participants and beneficiaries as prescribed by law.
8. Manage and use social insurance, unemployment insurance and health insurance funds in accordance with law.
9. Take measures to preserve and grow social insurance, unemployment insurance and health insurance funds under decisions of the Management Board of VSS.
10. Perform statistical and financial accounting work on social insurance, unemployment insurance and health insurance.
11. Provide professional training in and guidance on social insurance, unemployment insurance and health insurance.
12. Submit reports:
a) Submit reports on implementation of social insurance, unemployment insurance and health insurance policies to Social Insurance Management Council every 03 months;
b) Submit reports on implementation of compulsory social insurance, voluntary social insurance and unemployment insurance policies to the Ministry of Labor, War Invalid and Social Affairs every 06 months; submit reports to the Ministry of Health on provision of health insurance benefits;
c) Local social security authorities shall submit reports to same-level People’s Committees on implementation of social insurance, unemployment insurance and health insurance policies in their areas every 06 months;
d) Submit annual reports to the Ministry of Finance on the management and use of social insurance, unemployment insurance and health insurance funds.
13. Carry out assessment and forecast the capacity of the pension and survivorship fund every 05 years.
14. Provide documents and information about implementation of policies and regulations of law on social insurance, unemployment insurance and health insurance at the request of competent authorities.
15. Handle settle complaints and denunciations about the implementation of regulations on social insurance, unemployment insurance and health insurance of this Law and relevant laws.
16. Carry out international cooperation in social insurance, unemployment insurance and health insurance.
17. Identify and monitor employees and employers that are social insurance participants according to Article 30 of this Law.
18. Preside over the process of development, management, update and maintenance of the national database on insurance; use and share data in the national database on insurance as prescribed by law.
Article 19. Management Board of Vietnam Social Security (VSS)
1. The Management Board of VSS shall be organized at national level and has the responsibility to assist the Government and the Prime Minister directing and supervising the operation of social security authorities, and provide counseling on social insurance, health insurance and unemployment insurance policies
2. The Management Board of VSS shall be composed of representatives of the Vietnam General Confederation of Labor, employers’ representative organizations, the Ministry of Finance, the Ministry of Labor, War Invalid and Social Affairs, the Ministry of Health, the Ministry of Home Affairs, Vietnam Social Security, the Ministry of Public Security, the Ministry of National Defense, State Bank of Vietnam, relevant organizations and individuals.
3. The Management Board of VSS has a Chairperson, Deputy Chairpersons and members, who shall be appointed, relieved from duty and dismissed by the Prime Minister; the term of members of the Management Board of VSS is 05 years.
4. The Government shall specify the procedures for establishment, working regulations, responsibilities and operating budget of the Management Board of VSS and its assistance apparatus.
Members of the Management Board of VSS shall be personally responsible for their decisions and opinions offered during questionnaire surveys or voting with regard to regulations of Article 20 of this Law.
The Chairperson of the Management Board of VSS shall report unsettled issues among members of the Management Board to the Prime Minister.
Article 20. Tasks, entitlements and responsibilities of the Management Board of VSS
1. Approve social insurance development strategies, long-term, 5-year plans on implementation of social insurance, unemployment insurance and health insurance policies, and long-term investment plans before submitting them to competent authorities for approval; or approval annual plans for implementation of social insurance, unemployment insurance, health insurance policies; inspect the implementation of approved strategies, plans and schemes by social security authorities.
2. Approve annual reports on the implementation of social insurance, health insurance and unemployment insurance, health insurance policies; management and use of social insurance, health insurance and unemployment insurance funds before they are submitted by social security authorities to competent authorities.
3. Make decisions and take responsibility before the Government for the investment portfolios, structure and methods of social insurance, health insurance and unemployment insurance funds on the basis of proposals from social security authorities.
4. Approve the following:
a) Schemes, plans for preservation and growth of social insurance, unemployment insurance and health insurance funds.
b) Annually estimate the revenue and spending of social insurance, unemployment insurance and health insurance funds; expenditures on social insurance, unemployment insurance, health insurance activities; prepare statements of expenditures on social insurance organization and activities; long-term investment plans before they are submitted by social security authorities to competent authorities;
c) Annual investment plans.
5. Propose to competent authorities the formulation, revision and supplementation of policies and laws on social insurance, health insurance and unemployment insurance, social insurance development strategies, strengthening of the organizational apparatus of social insurance agencies, and mechanisms for management and use of social insurance, health insurance and unemployment insurance funds.
6. Submit annual reports to the Government and the Prime Minister on the performance of the tasks and exercise of the powers in accordance with this Law.
7. Perform other tasks and exercise other powers assigned by the Government and the Prime Minister.
Article 21. Beneficiaries and eligibility for social retirement benefits
1. A Vietnamese citizen shall be eligible for social retirement benefits when the following conditions are fully satisfied:
a) His/her age is 75 years or older;
b) He/she is not receiving pension or monthly social insurance allowances, except in certain cases specified by the Government;
c) He/she submits an application for social retirement benefits.
2. Vietnamese citizens aged from 70 to under 75 who live in poor households, near-poor households and fully satisfy the conditions specified in Point b and Point c Clause 1 of this Article shall be eligible for social retirement benefits.
3. Standing committee of the National Assembly shall gradually reduce the age eligible for social retirement benefits on the basis of proposals of the Government, socio-economic development, and state budget capacity in each period.
4. The Government shall elaborate Clause 2 of this Article.
Article 22. Types and procedures for receipt of social retirement benefits
1. Monthly social retirement benefits shall be decided by the Government according to socio-economic development and state budget capacity in each period. Every 03 years, the Government shall review and consider adjusting the social retirement benefits.
In consideration of socio-economic conditions, state budget capacity and mobilized social resources, the People’s Committees of provinces shall request the People’s Councils of the same provinces to consider providing extra assistance for beneficiaries of social retirement benefits.
2. If a beneficiary mentioned in Article 21 of this law is also eligible for monthly social allowance, the more favorable benefits shall be provided.
3. Upon the death of a beneficiary of monthly social retirement benefits who has health insurance paid by state budget in accordance with regulations of law on health insurance, the organization or individual responsible for his/her burial will receive a funeral allowance in accordance with regulations of law on elderly people.
4. The Government shall specify procedures for provision of social retirement benefits.
Article 23. Benefits for workers who are not eligible for pension and not old enough to receive social retirement benefits
1. If a Vietnamese citizen who has reached retirement age, has paid social insurance, but is not eligible to receive pension and social retirement benefits according to Article 21 of this Law, and chooses not to receive lump-sum social insurance payout and not to reserve the social insurance payment period, he/she will receive monthly benefits from their own payments according to Clause 2 of this Article.
2. The duration and level of monthly benefits shall be determined according to the payment period and total social insurance premiums paid by the employee.
3. The minimum monthly benefit shall be equal to the monthly social retirement benefit specified in Clause 1 Article 22 of this Law.
If the total social insurance premium paid by the employee is higher than the amount used for calculation of monthly benefit, which is equal to the social retirement benefits for the period between the statutory retirement age and the age eligible for social retirement benefits, the higher monthly benefits shall be provided for the employee.
If the total social insurance premium paid by the employee is not enough for the employee to receive monthly benefits until his/her retirement age, he/she may choose to pay a lump sum for the arrears in order to receive monthly benefits until he/she reaches the age eligible for social retirement benefits.
4. The monthly benefits specified in Clause 3 of this Article shall apply the adjustments specified in Article 67 of this Law.
5. When a person receiving monthly benefits dies, his/her family will receive a lump sum allowance for the remaining months plus (+) a funeral allowance if eligible according to Point a Clause 1 Article 85 or Point a Clause 1 Article 109 of this Law.
6. People who are receiving monthly benefits shall have health insurance premiums paid by state budget.
7. The Government shall elaborate this Article.
Article 24. Procedures for provision of benefits for workers who are not eligible for pension and not old enough to receive social retirement benefits
1. The employees mentioned in Clause 1 Article 23 of this Law shall submit applications to social security authorities. An application shall include:
a) The social insurance book;
b) The written request for provision of monthly benefits.
2. Within 05 working days from the day on which the satisfactory application specified in Clause 1 of this Article is received, the social security authority shall decide whether to grant or reject the application. If the application is rejected, a written response and explanation must be provided.
REGISTRATION OF PARTICIPATION, MANAGEMENT OF COLLECTION AND PAYMENT OF COMPULSORY AND VOLUNTARY SOCIAL INSURANCE PREMIUMS
Section 1. REGISTRATION OF PARTICIPATION IN COMPULSORY AND VOLUNTARY SOCIAL INSURANCE
Article 25. Social insurance books
1. Each employee shall be issued with a separate social insurance book, which contain his/her personal information, payment of premiums, receipt of benefits and other relevant and necessary information.
2. Electronic and physical social insurance books have the sale legal value.
By January 1st 2026, electronic social insurance books shall be issued. Physical social insurance books will be issued if requested by participants.
3. Data on social insurance books shall be accurately and promptly updated, compared and managed as per regulations.
4. The Government shall elaborate this Article.
Article 26. Electronic transactions in social insurance
1. Organizations and individuals capable of conducting electronic transactions in social insurance shall conduct electronic transactions with social security authorities in accordance with this Law and regulations of law on electronic transactions.
2. Documents used in electronic transactions shall comply with regulations of law on electronic transactions. Electronic transactions in social insurance mentioned in Clause 1 of this Article have the same legal value as that of transactions using physical documents.
3. By January 1st 2027, social security authorities shall be capable of electronic transactions in social insurance.
4. The Government shall elaborate this Article and adjust, reduce, simplify documentation and procedures for transformation from physical documents to electronic transactions for the convenient of social insurance participants and beneficiaries.
Article 27. Application for participation in compulsory and voluntary social insurance
1. Composition of an application for participation in compulsory social insurance (except for participants specified in Point m and Point n Clause 1 Article 2 of this Law):
a) The employer’s declaration form for participation in social insurance enclosed with a list of employees who participate in social insurance;
b) Employees’ declaration forms for participation in social insurance.
2. The application for participation in compulsory social insurance by participants specified in Point m and Point n Clause 1 Article 2 of this Law shall have the documents specified in Clause 1 of this Article if it is submitted by the employer. The application shall be the declaration form mentioned in Point b Clause 1 of this Article if it is submitted by the employee.
3. The application for participation in voluntary social insurance shall be the declaration form for participation in social insurance prepared by the voluntary social insurance participant.
Article 28. Registration of participation in social insurance and issuance of social insurance books
1. The employer shall prepare and submit the application for participation in compulsory social insurance for the employees specified in Clause 1 and Clause 2 Article 27 of this Law to the social security authority within 30 days from the day on which the employees are subject to compulsory social insurance participation, except for the cases specified in Clause 2 of this Article.
2. If a person mentioned in Point m or Point n Clause 1 Article 2 of this Law submits the application himself/herself, the application shall be the declaration form mentioned in Point b Clause 1 Article 27 of this Law and shall be submitted to the social security authority within 30 days from the day on which he/she is subject to compulsory social insurance participation.
3. Voluntary social insurance participants shall submit applications according to Clause 3 Article 27 of this Law to social security authorities.
4. Within 05 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant or reject the application. If the application is rejected, a written response and explanation must be provided.
5. The Government shall elaborate this Article.
Article 29. Adjustment of declared information for social insurance participation
1. When declared information for social insurance participation has to be adjusted, the declarant mentioned in Article 28 of this Law shall submit the application for information adjustment enclosed with relevant documents to the social security authority.
2. Within 05 working days from the day on which the satisfactory documents are received, the social security authority shall adjust the participant’s information. If information cannot be adjusted, a written response and explanation must be provided.
Section 2. MANAGEMENT OF COLLECTION AND PAYMENT OF COMPULSORY AND VOLUNTARY SOCIAL INSURANCE PREMIUMS
Article 30. Identification of compulsory and voluntary social insurance participants
1. Social security authorities shall take charge and cooperate with relevant organizations and individuals in Identifying and monitoring compulsory social insurance participants specified in Article 2 of this Law; supervise and provide instructions on preparation of applications for compulsory social insurance participation.
Ministries, ministerial agencies, the People’s Committees at all levels shall cooperate with social security authorities in organizing the identification of compulsory social insurance participants.
2. Social security authorities shall take charge and cooperate with relevant organizations and individuals in encouraging voluntary social insurance participation.
3. Governing bodies of national databases and specialized databases on labor, population, tax, enterprise registration shall carry out connection, share information and data on social insurance participations with social security authorities in accordance with regulations of the Government.
Article 31. Incomes and salaries on which social insurance premiums are paid
1. Salaries on which compulsory social insurance is paid:
a) For employees receiving State-regulated salaries, the salary on which social insurance premiums are paid shall be the monthly salary (position-, title-, grade-, step-, rank-based salary) plus position-based allowances, extra seniority pay, occupation-based seniority pay, reserved difference coefficient (if any);
b) For employees receiving employer-decided salaries, the salary on which compulsory social insurance is paid shall be the monthly salary, including the work-based or title-based salary, allowances and other extra payments that are periodically and stably paid under agreements.
In case an employee is on leave but still receiving a monthly salary that is equal to or higher than the minimum salary on which compulsory social insurance is paid, compulsory social insurance premiums shall be paid on the salary received during the leave period;
c) For participants specified in Points dd, e and k Clause 1 Article 2 of this Law, the salary on which compulsory social insurance is paid shall be decided by the Government;
d) Participants specified in Points g, h, m and n Clause 1 Article 2 of this Law may choose their own salary on which compulsory social insurance is paid, which shall be 1 – 20 times the reference level applicable at the time of payment.
After at least 12 months of social insurance payment on the selected salary, they can adjust the salary on which social insurance premiums are paid;
dd) The minimum salary on which compulsory social insurance is paid shall be 1 – 20 times the reference level applicable at the time of payment.
2. The minimum income on which voluntary social insurance is paid shall be that of poor household in rural areas and shall not exceed 20 times the reference level applicable at the time of payment.
3. The Government shall elaborate Point b Clause 1 of this Article and specify the retrospective collection and payment of compulsory social insurance premiums.
Article 32. Social insurance payment ratios
1. Compulsory social insurance payment ratios:
a) 3% of the salary on which social insurance premiums are paid to the sickness and maternity fund;
b) 22% of the salary on which social insurance premiums are paid to the pension and survivorship fund.
2. The voluntary social insurance payment ratio shall be 22% of the salary on which social insurance premiums are paid to the pension and survivorship fund.
Article 33. Levels, methods and time limits for compulsory social insurance payment by employees
1. Levels and methods of social insurance payment by the participants specified in Points a, b, c, d, i, k and l Clause 1 and Clause 2 Article 2 of this Law:
a) Monthly payment: 8% of the salary on which compulsory social insurance is paid to the pension and survivorship fund;
b) Method of payment: Monthly payment to social security authorities.
Participants specified in Point a Clause 1 Article 2 of this Law who receive piece rate or project-based income enterprises, cooperatives, cooperative unions, household businesses in the fields of agriculture, forestry, fishery or salt making shall pay social insurance premiums every month, 03 months or 06 months.
2. Levels, methods and time limits for social insurance payments by participants specified in Point g Clause 1 Article 2 of this Law:
a) Monthly payment: 22% of the salary on which compulsory social insurance is paid to the pension and survivorship fund;
b) Social insurance premiums shall be paid to social security authorities every 03 months, 06 months or 12 months, or as a lump sum for the entire duration of the Vietnamese guest worker contract; payment shall be made by the last day of the month succeeding the payment cycle.
Employees who have their contracts renewed or sign new contracts in the host countries shall pay social insurance premiums according to the method specified in this Point for the duration of the renewed or new contract, or retrospectively pay social insurance premiums after they return to Vietnam.
3. Levels, methods and time limits for social insurance payments by participants specified in Point h Clause 1 Article 2 of this Law:
a) Monthly payment: 22% of the salary on which compulsory social insurance is paid to the pension and survivorship fund;
b) Payment shall be made through their supervisory organizations when they are designated as members of diplomatic missions of the Socialist Republic of Vietnam every month, 03 months or 06 months; payment shall be made by the last day of the month succeeding the payment cycle.
4. Levels, methods and time limits for social insurance payments by participants specified in Point m and Point n Clause 1 Article 2 of this Law:
a) Monthly payment: 3% of the salary on which compulsory social insurance is paid to the sickness and maternity fund, 22% of the salary on which compulsory social insurance is paid to the pension and survivorship fund;
Payment shall be made directly to social security authorities or through the household businesses, enterprises, cooperatives, cooperative unions every month, 03 months or 06 months; payment shall be made by the last day of the month succeeding the payment cycle.
5. Participants specified in Points a, b, c, d and I Clause 1 and Clause 2 Article 2 of this Law who do not receive salary for 14 working days or more in a month are not required to pay social insurance premiums for that month, unless the employer and the employee has an agreement to pay social insurance for the employee for that month on the latest salary on which social insurance premiums are paid.
Regulations of the Government shall apply to participants specified in Points dd, e and k Clause 1 Article 2 of this Law who do not work for 14 working days or more in the month.
6. If the employee takes sick leave for at least 14 working days in the first working month or the first month the employee returns to work, the employee still has to pay social insurance for that month.
7. In case the compulsory social insurance premiums have to be paid for up to 06 more months for the employee to be eligible for pension or monthly survivorship allowance, the employee or his/her family may pay a lump sum to the pension and survivorship fund for the remaining month, which is equal to the total amount payable by the employee and the employer before the employee resigns or dies. This supplemental payment period shall not be considered the period of doing heavy, hazardous, dangerous or extremely heavy, hazardous, dangerous works on the list promulgated by the Minister of Labor, War Invalid and Social Affairs or period of working in extremely disadvantaged areas.
If the employee stops paying compulsory social insurance premiums but he/she needs to pay social insurance for more than 06 months to receive pension, he/she may continue paying voluntary social insurance premiums.
8. The Minister of Labor, Invalids, and Social Affairs shall elaborate Clause 7 of this Article.
Article 34. Levels, methods and time limits for compulsory social insurance payment by employers
1. Employers shall monthly pay compulsory social insurance on the salary on which compulsory social insurance is paid of the participants specified in Points a, b, c, d, i, k and l Clause 1 and Clause 2 Article 2 of this Law as follows:
a) 3% to the sickness and maternity fund;
b) 14% to the pension and survivorship allowance fund.
2. The employee shall monthly pay 22% of the salary on which compulsory social insurance is paid to the pension and survivorship fund for the participants specified in Point dd and Point e Clause 1 Article 2 of this Law.
3. Employers are not required to pay social insurance for the participants specified in Clause 5 Article 33 of this Law, unless the employer and the employee has an agreement to pay social insurance for the employee in that month on the latest salary on which social insurance premiums are paid.
4. Methods and deadlines for compulsory social insurance payment by employers:
a) The last day of the succeeding month for monthly payment;
b) The last day of the month succeeding the payment cycle for quarterly or biannual payment;
Article 35. Reminding payment of compulsory social insurance and unemployment insurance premiums
1. In the cases specified in Clause 1 Article 38 of this Law, social security authorities shall issue written reminders.
In case of late payment by employers in the cases specified in Clause 2 and Clause 3 Article 38 of this Law and evasion of insurance payment, social security authorities shall issue written reminders.
2. Social security authorities shall publish on their websites the lists of employers that delay or evade paying compulsory social insurance and unemployment insurance.
3. Social security authorities shall send information about employers that delay or evade paying compulsory social insurance and unemployment insurance for regulatory authorities responsible for social insurance, unemployment insurance and relevant inspection agencies for taking actions.
4. The Government shall elaborate this Article.
Article 36. Levels, methods and time limits for voluntary social insurance payment
1. A person specified in Clause 4 Article 2 of this Law shall monthly pay an amount of 22% of the income as the basis for voluntary social insurance payment to the pension and survivorship fund.
In consideration of socio-economic development conditions and state budget capacity in each period, the Government shall decide the levels, subjects and duration of subsidization of voluntary social insurance.
2. Voluntary social insurance participants may select one of the following methods of payment:
a) Monthly payment;
b/ Quarterly payment (every 03 months);
c) Biannual payment (every 06 months);
d) Annual payment (every 12 months);
dd) A lump sum for multiple years at a lower rate than the rate specified in Clause 1 of this Article;
e) A lump sum for the remainder of the social insurance payment period in order to receive pension at a rate higher than the rate specified in Clause 1 of this Article.
3. Time limits for voluntary social insurance payment:
a) Within the month for monthly payment;
b) Within 03 months for quarterly payment;
c) Within the first 04 months for biannual payment;
d) Within the first 07 months for annual payment;
dd) On the date of registration of method of payment and monthly income as the basis for voluntary social insurance payment in the cases specified in Point dd Clause 2 of this Article;
e) On the date of registration of method of payment and monthly income as the basis for voluntary social insurance payment in the cases specified in Point e Clause 2 of this Article but not sooner than the month preceding the month in which the participant reaches the retirement age.
4. The Government shall elaborate Point dd and Point e Clause 2 of this Article.
Article 37. Suspension of compulsory social insurance payment
1. Suspension of payment to the pension and survivorship fund:
a) In case a struggling employer has to suspend their production or business activities, making them and their employees unable to pay social insurance premiums, the payment to the pension and survivorship fund may be suspended for up to 12 months;
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 in which the suspension period ends. The supplementary amount shall be equal to the amount incurred over the suspension period.
2. If an employee who is covered by compulsory social insurance is detained or suspended from work, both the employee and his/her employer shall suspend compulsory social insurance payment; if the employee’s salary retrospectively paid in full, both the employee and the employer shall make supplementary payment for the suspension period, which is equal to the amount incurred over the suspension period.
3. The Government shall elaborate this Article and specify other cases of suspension of compulsory social insurance payment.
Article 38. Late payment of compulsory social insurance and unemployment insurance
Cases of late payment of compulsory social insurance and unemployment insurance by the employer:
1. Failure to pay or fully pay the amount payable according to the submitted applications for participation in compulsory social insurance and unemployment insurance after the deadline for social insurance payment specified in Clause 4 Article 34 of this Law or after the deadline for unemployment insurance payment under unemployment insurance laws, except for the cases specified in Point dd and Point e Clause 1 Article 39 of this Law;
2. Failure to register or fully register compulsory social insurance participants within 60 days from the deadline specified in Clause 1 Article 28 of this Law;
3. Failure to register or fully register unemployment insurance participants within 60 days from the deadline for participation in unemployment insurance under unemployment insurance laws.
4. It is not the cases of evasion of compulsory social insurance and unemployment insurance payment specified in Clause 2 Article 39 of this law.
Article 39. Evasion of compulsory social insurance and unemployment insurance payment
1. It is considered evasion of compulsory social insurance and unemployment insurance payment if the employer commits any of the following acts to evade paying or fully paying social insurance and unemployment insurance for employees:
a) The employer fails to register or fully register compulsory social insurance participants after the 60-day period from the deadline specified in Clause 1 Article 28 of this Law has elapsed;
b) The employer fails to register or fully register unemployment insurance participants after the 60-day period from the deadline for participation in unemployment insurance under unemployment insurance laws has elapsed.
c) The employer registers a lower salary as the basis for compulsory social insurance payment than that specified in Clause 1 Article 31 of this Law;
d) The employer registers lower salary as the basis for unemployment insurance payment than that specified by unemployment insurance laws.
dd) The employer fails to pay or fully pay the compulsory social insurance premiums after the 60-day period from the deadline specified in Clause 1 Article 28 of this Law has elapsed and after a reminder is issued by a competent authority as prescribed in Article 35 of this Law;
e) The employer fails to pay or fully pay the unemployment insurance premiums after the 60-day period from the deadline for participation in unemployment insurance under unemployment insurance laws has elapsed and after a reminder is issued by a competent authority as prescribed in Article 35 of this Law;
g) Other cases considered evasion of compulsory social insurance and unemployment insurance payment defined by the Government.
2. The Government shall elaborate this Article and specifies the cases that are mentioned in Clause 1 of this Article but are not considered evasion of compulsory social insurance and unemployment insurance payment for good reasons.
Article 40. Actions against late payment of compulsory social insurance and unemployment insurance
1. Enforced payment of the arrears plus an interest of 0,03%/day on the arrears to the social insurance and unemployment insurance funds.
2. Administrative penalties as prescribed by law.
3. Disqualification from commendation and awards.
4. The Government shall elaborate Clause 1 of this Article.
Article 41. Actions against evasion of compulsory social insurance and unemployment insurance payment
1. Enforced payment of the arrears plus an interest of 0,03%/day on the arrears to the social insurance and unemployment insurance funds.
2. Administrative penalties or criminal prosecution as prescribed by law.
3. Disqualification from commendation and awards.
4. The Government shall elaborate Clause 1 of this Article.
Article 42. Beneficiaries and eligibility for sickness benefits
1. The participants specified in Points a, b, c, d, i, k, l, m and n Clause 1 and Clause 2 Article 2 of this Law will be eligible for sickness benefits while they are on leave in one of the following cases, except the cases specified in Clause 2 of this Article:
a) Undergoing treatment for diseases other than occupational diseases;
b) Undergoing treatment for injuries that are not caused by occupational accidents;
c) Undergoing treatment for injuries caused by accidents that happen during commute between home and work with reasonable time and route according to regulations of law on occupational hygiene and safety;
d) Undergoing treatment and rehabilitation due to disability or relapse of diseases caused by occupational accidents, occupational diseases or accidents mentioned in Point c of this Clause;
dd) Donation, transplantation of human organs or tissues as prescribed by law;
e) Taking care of sick children under 07 years.
2. Employees are not eligible for sickness benefits in the following cases:
a) Self-harm;
b) Using narcotic substances, narcotic precursors under the list promulgated by the Government, except use of precursors or combined drugs that contain precursors by prescription of physicians in medical facilities;
c) During the first leave for treatment or rehabilitation after occupational accidents or occupational diseases;
d) The leave period mentioned in Clause 1 of this Article is also a rest period prescribed by labor laws, a paid leave prescribed by other laws, maternity leave, or convalescent leave prescribed by social insurance laws.
Article 43. Duration of sickness benefits
1. Sickness benefits shall be provided for up to one year (from January 1st to December 31st) for the participants specified in Points a, b, c, i, k, l, m and n Clause 1 and Clause 2 Article 2 of this Law, and only for working days, excluding public holidays and weekends. To be specific:
a) An employee who is working under normal conditions will receive sickness benefits for 30 days if he/she has paid social insurance premiums for under 15 years; 40 days if he/she has paid social insurance premiums for between full 15 years and under 30 years; 60 days if he/she has paid social insurance premiums for at least 30 years;
b) An employee doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs on the list issued by the Minister of Labor, War Invalids and Social Affairs, or working in extremely disadvantaged areas will receive sickness benefits for 40 days if he/she has paid social insurance premiums for under 15 years; 50 days if he/she has paid social insurance premiums for between 15 years and under 30 years; 70 days if he/she has paid social insurance premiums for at least 30 years.
2. If the period of provision of sickness benefits specified in Clause 1 of this Article has elapsed but treatment has to be still carried on, the employee who takes leave due to a disease requiring long-term treatment on list issued by the Minister of Health will continue to receive sickness benefits at the rates specified in Clause 3 Article 45 of this Law. In this case, sickness benefits shall be provided for working days, excluding public holidays and weekends.
3. The duration of sickness benefits for employees specified in Point d Clause 1 Article 2 of this Law shall vary according to the duration of inpatient treatment at health facilities and the leave duration prescribed by physicians at health facilities.
Article 44. Leave period for sick children
1. The leave period to take care of a sick child in a year (from January 1st to December 31st) must not exceed 20 days if the child is under 03 years old, or 15 days if the child is between 03 years and under 07 years old.
2. If both parents are compulsory social insurance participants, the leave period of the father or mother to take care of the sick child shall comply with Clause 1 of this Article.
3. The leave period for sick children specified in this Article shall include working days, exclude public holidays and weekends.
Article 45. Sickness allowance
1. Sickness allowance shall be calculated by month on the following basis:
a) The salary on which social insurance premiums are paid of the month preceding the month in which the employee takes sick leave;
b) The salary on which social insurance premiums are paid of the first month in which the employee participates in or resumes participation in social insurance if he/she has to take sick leave during such month.
2. The sickness allowance for employees specified in Clause 1 Article 43 and Article 44 of this Law shall be 75% of the salary on which social insurance premiums are paid as prescribed in Clause 1 of this Article.
3. Sickness allowance for employees specified in Clause 2 Article 43 of this Law:
a) 65% of the salary on which social insurance premiums are paid specified in Clause 1 of this Article if compulsory social insurance has been fully paid for at least 30 years;
b) 55% of the salary on which social insurance premiums are paid specified in Clause 1 of this Article if compulsory social insurance has been fully paid for 15 years to under 30 years;
c) 50% of the salary on which social insurance premiums are paid specified in Clause 1 of this Article if compulsory social insurance has been fully paid for under 15 years.
4. Sickness allowance for employees specified in Clause 3 Article 43 of this Law shall be 100% of the salary on which social insurance premiums are paid as prescribed in Clause 1 of this Article.
5. daily sickness allowance for one day equals (=) monthly sickness allowance divided by (:) 24 days. The sickness allowance for half a day shall be 50% of the sickness allowance for one day.
When calculating sickness allowance, sick leave period shall be rounded up to the nearest half a day (a period of less than half a day shall be rounded up to half a day; a period of more than half a day but less than a day shall be rounded up to one day).
6. The Minister of Labor, War Invalid and Social Affairs shall elaborate the determination of working days, calculation of and eligibility for sickness allowance.
Article 46. Convalescent leave
1. If an employee has taken sick leave for at least 30 days in a year and has not recovered within 30 days from the end of the sickness leave period, he/she may take a convalescent leave for up to 10 days in a year (from January 1st to December 31st).
A continuous convalescent leave also includes public holidays and weekends. The convalescent leave duration shall be determined within the year in which the employee takes it. In case a convalescent leave begins at the end of one year and ends in the beginning of the next year, its duration shall be determined for the previous year.
2. The convalescent leave duration shall be decided by the employer and the Executive Board of the internal trade union. In case of disagreement, the employer shall decide the convalescent leave duration in consideration of proposals of the Executive Board of the internal trade union. In case an internal trade union is not available, the employer shall decide the convalescent leave duration. Maximum convalescent leave duration:
a) 10 days for employees whose health has not yet recovered after having a disease requiring long-term treatment;
b) 07 days for employees whose health has not yet recovered after undergoing an operation;
c) 5 days in other cases.
3. The convalescent leave benefit for one day shall be 30% of the reference level.
4. The Minister of Labor, War Invalid and Social Affairs shall elaborate the determination of and eligibility for convalescent leave.
Article 47. Application for sickness benefits
1. The application for sickness benefits for an employee or an employee’s child who is undergoing inpatient treatment shall be original or copies of one of the following documents:
a) Hospital discharge note;
b) Medical record summary;
c) Other documents proving the inpatient treatment.
2. The application for sickness benefits for an employee or an employee’s child who is undergoing outpatient treatment shall be original or copies of one of the following documents:
a) The certificate of eligibility for social insurance-covered leave;
b) Original or copy of the hospital discharge note which specifies the duration of outpatient treatment after inpatient treatment;
c) Original or copy of the medical record summary which specifies the duration of outpatient treatment after inpatient treatment.
3. The application for sickness benefits for an employee or an employee’s child who is undergoing treatment overseas shall be medical documents issued by the overseas medical facility which specify the disease and treatment duration, and satisfy the following requirements:
a) There are notarized or authenticated Vietnamese translations in accordance with regulations of law on notarization and authentication;
b) They are granted consular legalization, unless otherwise prescribed by an international treaty to which the Socialist Republic of Vietnam is a signatory.
4. The Minister of Health shall issue set forms, procedures and authority to issue the documents specified in Clause 1 and Clause 2 of this Article of medical facilities, and substitute documents in force majeure events such as natural disasters, calamities, epidemics.
Article 48. Provision of sickness benefits
1. The employee shall submit the application specified in Article 47 of this Law to the employer within 45 days from the date of work resumption.
2. Within 07 working days from the day on which the satisfactory application is received from the employee, the employer shall compile a list of employees applying for sick leave enclosed with the applications and submit them to the social security authority.
3. Within 07 working days from the day on which satisfactory applications are received from the employer, the social security authority shall decide whether to grant or reject each application. If an application is rejected, a written response and explanation shall be provided.
Article 49. Provision of convalescence benefits
1. Within 07 working days from the day the employee takes convalescent leave, the employer shall compile a list of employees applying for convalescence benefits and submit it to the social security authority.
2. Within 07 working days from the day on which the employer’s list is received, the social security authority shall decide whether to provide convalescence benefits. In case of rejection, a written response and explanation shall be provided.
Article 50. Beneficiaries and eligibility for maternity benefits
1. The participants specified in Points a, b, c, d, i, k, l, m and n Clause 1 and Clause 2 Article 2 of this Law will be eligible for maternity benefits in one of the following cases:
a) Pregnant female employees;
b) Female employees giving birth;
c) Pregnant female employees who are surrogate mothers in surrogacy arrangements;
d) Female employees who are intended mothers in surrogacy arrangements;
dd/ Employees adopting children under 06 months old;
e) Employees undergoing contraception procedures which have to be done at health facilities;
g) Male employees whose wives give birth as normal mothers or surrogate mothers, provided the male employees are covered by compulsory social insurance.
2. The participants specified in Points b, c, d and dd Clause 1 of this Article shall pay compulsory social insurance for at least 06 months within 12 months before the childbirth, child relinquishment, or adoption of the child under 06 months old.
3. If a participant mentioned in Point b and Point c Clause 1 of this Article has paid compulsory social insurance for at least 12 months and has to take maternity leave by prescription of a physician of a medical facility, he/she must pay compulsory social insurance for at least 03 months within 12 months before the childbirth.
4. Employees who fully satisfy the conditions specified in Clause 2, Clause 3 or Clause 5 of this Article and terminate their employment contracts or working contracts or resign before the date of childbirth, child relinquishment or adoption of children under 06 months old are still eligible for maternity benefits prescribed in Articles 53, 54, 55 and 56, and Clauses 1, 2 and 3 Article 58 of this Law. The period over which maternity benefits are paid shall be excluded from the social insurance payment period.
5. If a participant specified in Point b Clause 1 of this Article has to take leave to undergo infertility treatment, he/she has to pay compulsory social insurance for at least 06 months within 24 months before the childbirth.
Article 51. Maternity leave period for prenatal checks-up
1. Pregnant female employees may take maternity leave for prenatal checks-up up to 05 times, each of which must not exceed 02 days.
2. The maternity leave period shall include working days, exclude public holidays and weekends.
Article 52. Maternity leave period upon miscarriage, abortion, antepartum stillbirth, preterm stillbirth, ectopic pregnancy
1. The duration of maternity leave upon miscarriage, abortion, antepartum stillbirth, preterm stillbirth, ectopic pregnancy shall be decided by physicians at health facilities and not exceed the following limits:
a) 10 days if the fetus is under 05 weeks old;
b) 20 days if the fetus is between 05 weeks and under 13 weeks old;
c) 40 days if the fetus is between 13 weeks and under 22 weeks old;
d) 50 days if the fetus is at least 22 weeks old.
2. If a pregnant female employee suffers from miscarriage, abortion, antepartum stillbirth or preterm stillbirth from at 22 weeks or later and satisfies the requirements specified in Clause 2 or Clause 3 or Clause 5 Article 50 of this Law, she and her husband may take parental leave similarly to the female employee’s maternity leave for childbirth.
3. The maternity leave period specified in Clause 1 of this Article also includes public holidays and weekends.
Article 53. Maternity leave period for childbirth
1. Maternity leave period of female employees for childbirth shall comply with Clause 1 Article 139 of the Labor Code.
In case a female employee returns to work before the expiration of the maternity leave period prescribed in Clause 4 Article 139 of the Labor Code, she will be paid by the employer for the working days and continue to receive maternity benefits at the rate specified in Article 59 of this Law. The employer and the employee shall pay compulsory social insurance for the time the employee returns to work.
2. A male employee covered by compulsory social insurance will be entitled to paternity leave when his wife gives birth. Paternity leave duration:
a) 05 working days;
b) 07 working days, if the wife has to undergo caesarean delivery or the child is born before 32 weeks;
c) 10 working days if the wife gives birth to twins, and 03 more working days for each subsequent child;
d) In case of caesarean delivery of twins, paternity period shall be 14 working days, and 03 more working days for each subsequent child.
3. The paternity leave period mentioned in Clause 2 of this Article must begin within 60 days from the childbirth. If the leave period is divided into shorter periods, the last leave period must begin within the first 60 days from childbirth and the total leave period must not exceed the limits specified in Clause 2 of this Article.
4. In case the female employee is pregnant with twins and suffer from miscarriage, abortion, antepartum stillbirth or preterm stillbirth, the maternity leave period and lump-sum allowance shall be calculated according to the number of births, including live births and stillbirths.
5. In case only the mother is covered by compulsory social insurance or both parents are covered by compulsory social insurance but the mother dies in childbirth, the father or the direct fosterer may take parental leave for the remaining period applicable to the mother as specified in Clause 1 of this Article. In case the mother who is covered by compulsory social insurance but does not fully satisfy the conditions specified in Clause 2, Clause 3 or Clause 5 Article 50 of this Law dies, the father or the direct fosterer make take parental leave until the child is 06 months old.
6. If the father or the direct fosterer does not take parental leave under Clause 5 of this Article, in addition to salary, he/she will be s entitled to the maternity benefits for the remaining period applicable to the mother since the day succeeding the death of the mother as prescribed in Clause 1 of this Article.
7. In case only the father is covered by compulsory social insurance and the mother dies in childbirth or faces a postnatal risk that makes her unable to care for the child, as certified by a competent health facility, the father is entitled to a parental leave until the child is 06 months old.
8. Maternity leave period for Female employees giving birth, employees adopting children under 06 months old, female employees who are surrogate mothers giving birth, female employees who are intended mothers shall be considered compulsory social insurance payment period during which the employees and the employers are not required to pay social insurance.
In other cases where the maternity leave period is 14 working days or more in a month, it will be considered compulsory social insurance payment period during which the employees and the employers are not required to pay social insurance.
9. The maternity leave period specified in Clause 1, 4, 5, 6 and 7 of this Article is inclusive of public holidays and weekends.
Article 54. Maternity benefits for female employees as surrogate mothers
1. Female employees who are surrogate mothers may take maternity leave for prenatal checks-up as prescribed in Article 51 of this Law.
2. Female employees as surrogate mothers who suffer from miscarriage, abortion, antepartum stillbirth, preterm stillbirth or ectopic pregnancy are entitled to maternity leave prescribed in Article 52 of this Law.
3. Entitlements of a female employee who is a surrogate mother and fully satisfies the requirements specified in Clause 2 or Clause 3 Article 50 of this Law:
a) Take a maternity leave until the time of relinquishing the child to the intended mother. The maternity leave period must not exceed the time limits specified in Clause 1 Article 53 of this Law.
In case the period from the date of childbirth to the time of relinquishing the child is shorter than 60 days, the surrogate mother is stilled entitled to maternity benefits until the 60-day period elapses, including public holidays and weekends. The time of relinquishing the child shall be that specified in the certification of the surrogate mother and the intended parent(s).
In case the child dies before 60-day maternity leave period elapses, the surrogate mother is stilled entitled to maternity benefits until the 60-day period elapses, including public holidays and weekends;
b) If the surrogate mother does not recover within the first 30 days from the expiration of the maternity leave period prescribed in Clause 2 of this Article and Point a of this Clause, she will be may take a convalescent leave as prescribed in Article 60 of this Law, unless she has her employment contract terminated or hands in resignation before childbirth.
4. When the surrogate mothers gives birth, her husband may take a parental leave as prescribed in Clause 2 and Clause 3 Article 53 of this Law, provided he is covered by compulsory social insurance.
Article 55. Maternity benefits for female employees as intended mothers
Entitlements of an intended mother who has paid compulsory social insurance for at least 06 months within 12 months before the child is relinquished by the surrogate mother:
1. Maternity leave from child relinquishment until the child is 06 months old, and 01 more moth for each subsequent child in case of multiple births.
In case the intended mother does not take leave, she will be entitled to maternity benefits in addition to her salary;
2. In case the intended mother dies or the health facility certifies that the intended mother is not healthy enough to take care of the child under 06 months old, her husband or the direct fosterer may take a parental leave to take care of the child for the remaining maternity period of the intended mother as prescribed in Clause 1 of this Article.
If the intended mother’s husband or the direct fosterer who is covered by social insurance but does not take a leave, in addition to salary, he/she will be entitled to maternity benefits for the remaining period of the intended mother as specified in Clause 1 of this Article.
Article 56. Maternity benefits when adopting children under 06 months old
1. An employee who adopts a child under 06 months old will be entitled to a maternity leave from the adoption date until the child is 06 months old.
In case both parents are covered by social insurance and fully satisfy the requirements for maternity benefits as specified in Clause 2 Article 50 of this Law, only the father or the mother only may take the maternity leave.
2. If the employee does not take leave, he/she will be entitled to a lump-sum allowance as prescribed in Article 58 of this Law.
Article 57. Leave period when taking contraceptive measures
1. The duration of maternity leave when taking contraceptive measures shall be decided by physicians at health facilities and shall not exceed 07 days for female employees using intrauterine devices and 15 days for employees undergoing sterilization.
2. The maternity leave period mentioned in Clause 1 of this Article also includes public holidays and weekends.
Article 58. Lump-sum allowance upon childbirth, surrogate child relinquishment, or adoption of children under 06 months old
1. Female employees who give birth and fully satisfy the requirements Clause 2, Clause 3 or Clause 5 Article 50 of this Law are entitled to lump-sum allowance upon childbirth.
Female employees who give birth but do not fully satisfy the requirements Clause 2, Clause 3 or Clause 5 Article 50 of this Law are entitled to lump-sum allowance for childbirth if their husbands fully satisfy the requirements specified in Clause 2 Article 50 of this Law..
2. Female employees who are surrogate mothers and fully satisfy the requirements specified in Clause 2 or Clause 3 Article 50 of this Law are entitled to lump-sum allowance upon childbirth.
In case the surrogate mother is not covered by compulsory social insurance or does not fully satisfy the requirements, the intended mother will be entitled to lump-sum allowance if she has been paying compulsory social insurance for at least 06 months within 12 months before the date of child relinquishment.
In case the surrogate mother is not covered by compulsory social insurance or does not fully satisfy the requirements, the intended mother will be entitled to lump-sum allowance if she has been paying compulsory social insurance for at least 06 months within 12 months before the date of child relinquishment.
In case the surrogate mother, the intended mother and the intended mother’s husband are not covered by compulsory social insurance or do not fully satisfy the requirements, the surrogate mother’s husband will be entitled to lump-sum allowance if he has been paying compulsory social insurance for at least 06 months within 12 months before childbirth by the surrogate mother.
3. Employees who adopt children under 06 months old and fully satisfy the requirements specified in Clause 2 Article 50 of this Law are entitled to lump-sum allowance.
4. The lump-sum allowance per child mentioned in Clauses 1, 2 and 3 of this Article shall be 02 times the reference level of the month in which the child is born, relinquished or adopted.
Article 59. Maternity benefits
1. The monthly maternity benefits of employees specified in Articles 51, 52, 53, 54, 55, 56 and 57 of this Law shall be 100% the average salary on which compulsory social insurance is paid over the last 06 months before the employees take maternity leave.
If an employee has been paying compulsory social insurance for less than 06 months, the maternity benefits mentioned in Article 51, Article 52, Clauses 2, 5, 6 and 7 Article 53, Clauses 1, 2 and 4 Article 54, Clause 2 Article 55 and Article 57 of this Law shall be the average salary on which social insurance premiums are paid over the previous months.
2. The per-diem maternity benefit in the cases specified in Article 51 and Clause 2 Article 53 of this Law equals (=) monthly maternity benefit divided by 24 days.
3. The maternity benefits upon childbirth, surrogate child relinquishment or adoption of children under 06 months old shall be calculated according to Clause 1 of this Article; in case of an incomplete month of the cases specified in Article 52 and Article 57 of this Law, the per-diem benefit equals (=) the monthly benefit divided by 30 days.
4. Maternity benefits for female employees who are surrogate mothers and intended mothers shall be provided in accordance with Clauses 1, 2 and 3 of this Article and calculated on the average salary on which compulsory social insurance is paid under this Article before they take maternity leave.
5. The Minister of Labor, War Invalid and Social Affairs shall elaborate the calculation of and eligibility for maternity benefits.
Article 60. Postpartum convalescent leave
1. If the female employee cannot recover within 30 days from the end of the maternity leave period specified in Article 52, Clause 1 or Clause 4 Article 53, Point a Clause 3 Article 54 of this Law, she may take a convalescent leave.
The convalescent leave period is inclusive of public holidays and weekends. In case a convalescent leave begins at the end of one year and ends in the beginning of the next year, its duration shall be determined for the previous year.
2. The convalescent leave period mentioned in Clause 1 of this Article shall be decided by the employer and the Executive Board of the internal trade union. In case of disagreement, the employer shall decide the convalescent leave duration in consideration of proposals of the Executive Board of the internal trade union. In case an internal trade union is not available, the employer shall decide the convalescent leave duration. Maximum convalescent leave duration:
a) 10 days for female employees who give birth to twins or more;
b) 07 days for female employees who have a surgical birth;
c) 05 days in other cases.
3. The postpartum convalescent leave benefit for one day shall be 30% of the reference level.
4. Regulations of Clauses 1, 2 and 3 of this Article do not apply if the female employee goes back to work before expiration of the maternity leave period specified in Clause 1 Article 53 of this Law.
5. The Minister of Labor, War Invalid and Social Affairs shall elaborate the determination of and eligibility for postpartum convalescent leave.
Article 61. Application for maternity benefits
1. The application for maternity benefits for a female employee giving birth, female employee giving birth as a surrogate mother or female employee as intended mother shall be a copy or extract of the birth certificate or Certificate of Live Birth and other documents in the following cases:
a) Documents proving the process of infertility treatment of the female employee in the cases specified in Clause 5 Article 50 of this law;
c) A copy of the death certificate or extract of the death declaration of the female employee giving birth or the intended mother if she dies after childbirth;
c) The original or copy of the health facility’s certification that the birth mother or the intended mother is not healthy enough to take care of the child after child birth or child relinquishment;
d) The original or copy of the health facility’s certification that the female employee needs to take pre-natal leave in the cases specified in Clause 3 Article 50 of this Law;
dd) A copy of the altruistic surrogacy arrangement under Article 96 of the Law on Marriage and Family and a copy of the document certifying the time of child relinquishment between the surrogate mother and the intended mother in case the surrogate mother gives birth or relinquishes the child.
2. In case of neonatal death before the Certificate of Live Birth is issued or the cases specified in Clause 2 Article 52 of this Law (miscarriage, abortion, antepartum stillbirth or preterm stillbirth from at 22 weeks or later), the application for maternity benefits for the female employee giving birth, female employee giving birth as a surrogate mother or the pregnant employee shall be one of the following documents:
a) The original or copy of the medical record summary specifying the death of the child or the fetus;
b) The original or copy of the hospital discharge note of the female employee specifying the death of the child or the fetus;
c) Copy of the child’s death certificate;
d) Written confirmation of the People’s Committee of the commune if the child dies within 24 hours after birth.
3. The application for maternity benefits for female employees having prenatal checks-up as prescribed in Article 51 of this Law; female employees suffering from miscarriage, abortion, antepartum stillbirth, preterm stillbirth, ectopic pregnancy as prescribed in Article 52 of this Law; employees taking contraceptive measures as prescribed in Article 57 of this law shall be one of the following documents:
a) The original or copy of the hospital discharge note or medical record summary or documents proving the inpatient treatment in case of inpatient treatment;
b) The certificate of eligibility for social insurance-covered leave in case of outpatient treatment;
c) The original or copy of the hospital discharge note which specifies the duration of outpatient treatment after inpatient treatment.
4. The application for maternity benefits for an employee who adopts a child under 06 months old shall be copies of the certificate of adoption and child handover record.
5. The application for maternity benefits or lump-sum allowance for a male employee whose wife is giving birth shall be a copy or extract of the birth certificate or Certificate of Live Birth. If the Certificate of Live Birth does not mention caesarean delivery or the child is born before 32 weeks, it is mandatory to include the original or copy of a document specifying this issued by the health facility.
If the child dies after birth before the Certificate of Live Birth is issued, the application shall be the original or copy of the medical record summary or hospital discharge note of the mother specifying the death of the child.
6. The application for lump-sum allowance for the intended mother’s husband shall include a copy or extract of the birth certificate or Certificate of Live Birth. If the child dies after birth before the Certificate of Live Birth is issued, the application shall be the original or copy of the medical record summary or hospital discharge note of the surrogate mother or another document issued by the health facility specifying the death of the child.
7. The application for maternity leave or lump-sum allowance for the surrogate mother’s husband upon childbirth shall include the following documents:
a) A copy or extract of the birth certificate or Certificate of Live Birth. If the Certificate of Live Birth does not mention caesarean delivery or the child is born before 32 weeks, it is mandatory to include the original or copy of a document specifying this issued by the health facility;
b) A copy of the altruistic surrogacy arrangement under Article 96 of the Law on Marriage and Family.
8. The documents mentioned in Clauses 1, 2, 3, 4, 5, 6 and 7 of this Article or similar documents that are issued by foreign competent organizations and persons shall satisfy the following requirements:
a) There are notarized or authenticated Vietnamese translations in accordance with regulations of law on notarization and authentication;
b) They are granted consular legalization, unless otherwise prescribed by an international treaty to which the Socialist Republic of Vietnam is a signatory.
9. The Minister of Health shall issue set forms, procedures and authority to issue the documents specified in Points a, c and d Clause 1 of this Article of medical facilities, and substitute documents in force majeure events such as natural disasters, calamities, epidemics.
Article 62. Provision of maternity benefits for compulsory social insurance participants
1. The employee shall submit the application specified in Article 61 of this Law to the employer within 45 days from the expiration of the maternity leave period.
Within 07 working days from the day on which the satisfactory application is received from the employee, the employer shall compile a list of employees applying for maternity leave enclosed with the applications prescribed in Article 61 of this Law and submit them to the social security authority.
2. In case the employee resigns before the time of childbirth, child relinquishment or adoption of a child under 06 months old, or the employer no longer exists, the employee shall submit the application specified in Article 61 of this Law to the social security authority.
3. Within 07 working days from the day on which satisfactory applications are received from the employer, 05 working days from the day on which the satisfactory application is received from the employee, the social security authority shall decide whether to provide grant each application. In case of rejection, a written response and explanation shall be provided.
Article 63. Provision of postpartum convalescent benefits
1. Within 07 working days from the day the employee takes the postpartum convalescent leave, the employer shall compile a list of employees applying for postpartum convalescent leave benefits and submit it to the social security authority.
2. Within 07 working days from the day on which the list is received, the social security authority shall decide whether to grant postpartum convalescent benefits. In case of rejection, a written response and explanation shall be provided.
Section 3. RETIREMENT BENEFITS
Article 64. Beneficiaries and eligibility for pension
1. A person will be eligible for pension if he/she is a social insurance participant specified in Points a, b, c, g, h, i, k, l, m and n Clause 1 and Clause 2 Article 2 of this Law, has paid compulsory social insurance for at least 15 years before retirement, and satisfies one of the following requirements:
a) He/she has reached the retirement age prescribed by Clause 2 Article 169 of the Labor Code;
b) He/she has reached the retirement age prescribed by Clause 3 Article 169 of the Labor Code and has 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 issued by the Minister of Labor, War Invalids and Social Affairs, 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;
c) He/she is younger than the age prescribed in Clause 2 Article 169 of the Labor Code by up to 10 years and has spent at least 15 years working in coal mines according to regulations of the Government;
d) He/she is infected with HIV/AIDS during performance of his/her duties.
2. A person will be eligible for pension if he/she is a social insurance participant specified in Points d, dd and e Clause 1 Article 2 of this Law, has paid compulsory social insurance for at least 15 years before retirement, and satisfies one of the following requirements:
a) He/she is younger than the age prescribed in Clause 2 Article 169 of the Labor Code by at least 05 years, unless otherwise prescribed by the Law on Officers of the Vietnam People’s Army, the Law on People’s Public Security, the Law on Cipher, the Law on Professional Servicemen and Women, National Defense Workers and Officials;
b) He/she is younger than the age prescribed by Clause 2 Article 169 of the Labor Code by at least 10 years and has 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 issued by the Minister of Labor, War Invalids and Social Affairs, 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;
c) He/she is infected with HIV/AIDS during performance of his/her duties.
3. The Government shall specify pensions for people whose dates of birth cannot be determined, whose dossiers are lost, and in other cases.
Article 65. Beneficiaries and eligibility for pension upon working capacity reduction
1. A person will be eligible for a lower pension than that for people who satisfy the conditions specified in Points a, b and Clause 1 Article 64 of this law if he/she is a social insurance participant specified in Points a, b, c, g, h, i, k, l, m and n Clause 1 and Clause 2 Article 2 of this Law, has paid compulsory social insurance for at least 20 years before retirement, and satisfies one of the following requirements:
a) He/she is younger than the age prescribed in Point a Clause 1 Article 64 of this Law by up to 05 years and has work capacity reduction of 61% to under 81%;
b) He/she is younger than the age prescribed in Point a Clause 1 Article 64 of this Law by up to 10 years and has work capacity reduction of at least 81%;
c) He/she has spent at least 15 years doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs on the list issued by the Minister of Labor, War Invalids and Social Affairs and has work capacity reduction of at least 61%.
2. A person will be eligible for a lower pension than that for people who satisfy the conditions specified in Points a and b and Clause 1 Article 64 of this law if he/she is a social insurance participant specified in Points d, dd and e Clause 1 Article 2 of this Law, has paid compulsory social insurance for at least 20 years before retirement, has work capacity reduction of at least 61%, and satisfies one of the following requirements:
a) He/she is younger than the age specified in Point a Clause 1 Article 64 of this Law by up to 10 years;
b) He/she has spent at least 15 years doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs on the list issued by the Minister of Labor, War Invalids and Social Affairs.
1. Monthly pensions for people who fully satisfy the conditions specified in Article 64 of this Law:
a) For female employees: 45% of the average salary on which social insurance premiums are paid under Article 72 of this Law for 15 years of social insurance payment, plus (+) 2% for each additional year of social insurance payment, but must not exceed 75%.
b) For male employees: 45% of the average salary on which social insurance premiums are paid under Article 72 of this Law for 20 years of social insurance payment, plus (+) 2% for each additional year of social insurance payment, but must not exceed 75%.
For male employees who have paid social insurance for 15 years to under 20 years: 40% of the average salary on which social insurance premiums are paid under Article 72 of this Law for 15 years of social insurance payment, plus (+) 1% for each additional year of social insurance payment.
2. Monthly pensions of people doing special works in the people’s armed forces shall be prescribed by the Government and funded by state budget.
3. Monthly pensions of people who fully satisfy the conditions specified in Article 65 of this Law shall be calculated according to Clause 1 of this Article, and reduced by 2% for each year of early retirement.
In case an employee retires less than 06 months before the statutory retirement age, then pension will not be reduced. In case an employee retires from 06 months to less than 12 months before the statutory retirement age, pension will be reduced by 1%.
4. Monthly pensions of eligible employees who have paid social insurance for 15 years under international treaties to which the Socialist Republic of Vietnam is a signatory shall be 2,25% of the average salary on which social insurance premiums are paid under Article 72 of this Law for each year of payment.
5. The Government shall specify the rates and eligibility for pensions.
Article 67. Adjustment of pensions
1. Pensions shall be adjusted according to the increase in consumer price index, capacity of state budget and the social insurance fund.
2. Adjustments to pensions must be reasonable for people receiving low pensions and retire before 1995, gradually reduce the gap of pensions of people in different periods.
3. The Government shall specify the time, subjects and levels of adjustments of pension mentioned in this Article.
Article 68. Lump-sum allowance upon retirement
1. In addition to pensions, male employees whose social insurance payment period is more than 35 years and female employees whose social insurance payment period is more than 30 years are entitled a lump-sum allowance upon retirement.
2. The lump-sum allowance for each extra year of social insurance payment mentioned in Clause 1 of this Article shall be 50% of the average salary on which social insurance premiums are paid under Article 72 of this Law until the employee reaches the statutory retirement age.
In case the employee who is eligible for pensions according to Article 64 and Article 65 of this Law continues paying social insurance, the allowance shall be 02 times the average salary on which social insurance premiums are paid under Article 72 of this law for each extra year of social insurance payment mentioned in Clause 1 of this Article (after the employee reaches the statutory retirement age until he/she actually retires).
Article 69. Time of pension eligibility
1. The time of pension eligibility of the people specified in Points a, b, c, d, dd, e, i, k and l Clause 1 and Clause 2 Article 2 of this Law who are covered by compulsory social insurance shall be the time of fulfillment of the conditions for receiving pension and written in the employer’s document certifying the termination of the employment or employment contract.
2. For people specified in Points g, h, m and n Clause 1 Article 2 of this Law and people whose social insurance payment period is reserved, the time of pension eligibility shall comply with regulations and be specified in the employees’ written requests.
3. The Minister of Labor, Invalids and Social Affairs shall elaborate this Article; specify the time of pension eligibility in the cases specified in Clause 7 Article 33 of this law, the calculation and eligibility for retirement benefits on a case-by-case basis.
Article 70. Lump-sum social insurance allowance
1. If a person specified in Clause 1 Article 2 of this law has stopped participating in social insurance, he/she will be eligible for lump-sum social insurance allowance if he/she makes a request and satisfies one of the following conditions:
a) He/she reaches the retirement age but has paid social insurance for less than 15 years.
The employee may choose between receiving lump-sum social insurance allowance or monthly allowances under Article 23 of this Law;
b) He/see emigrates from Vietnam to a foreign country;
c) He/she has one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;
d) He/she has ≥ 81% work capacity reduction; or severe disability;
dd) Before the effective date of this Law, he/she has paid social insurance for less than 20 years and does not participate in voluntary social insurance after 12 months since the day he/she is no longer covered by compulsory social insurance.
e) He/she is a person prescribed in Point d, dd or e Clause 1 Article 2 of this Law, is not covered by compulsory social insurance upon demobilization or resignation, does not participate in voluntary social insurance, and is not eligible for pension.
2. If a person specified in Clause 2 Article 2 of this law has stopped participating in social insurance, he/she will be eligible for lump-sum social insurance allowance if he/she makes a request and satisfies one of the following conditions:
a) He/she reaches the retirement age but has paid social insurance for less than 15 years;
b) He/she has one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;
c) He/she has ≥ 81% work capacity reduction, or severe disability;
d) He/she is eligible for pension as per regulations but no longer resides in Vietnam;
dd) His/her employment contract is terminated; or his/her work permit, practicing certificate, practicing license is expired and not renewed.
3. The lump-sum social insurance allowance shall be calculated according to the number of years of payment and the salary on which social insurance premiums are paid, excluding the state subsidies on voluntary social insurance. The lump-sum social insurance allowance for each year shall be:
a) Before 2014: 1,5 times the average monthly salary on which social insurance premiums are paid.
If social insurance is paid both before and after 2014 and there is an incomplete year before 2014, it will be aggregated with the social insurance payment period from 2014 onwards to calculate lump-sum social insurance allowance;
c) After 2014: 02 times the average monthly salary on which social insurance premiums are paid;
c) If the social insurance payment period is shorter than one year, the lump-sum social insurance allowance shall be equal to the paid amount but not exceeding 02 times the average monthly salary on which social insurance premiums are paid.
4. In the cases specified in Point c and Point d Clause 1 of this Article, the lump-sum social insurance allowance shall be calculated according to the number of years of payment and the salary on which social insurance premiums are paid, including the state subsidies on voluntary social insurance. The lump-sum social insurance allowance for each year shall calculated in accordance with Points a, b and c Clause 3 of this Article.
5. The time of calculation of lump-sum social insurance allowance shall be the date of issuance of the social security authority’s decision on provision of lump-sum social insurance allowance.
6. Employees specified in Points b, c and d Clause 1 and Points b, c and dd Clause 2 of this Article may choose between receiving monthly pensions or lump-sum social insurance allowance if they are eligible for both pensions and lump-sum social insurance allowance.
7. The Government shall elaborate this Article.
Article 71. Reservation of social insurance payment period
Employees who have retired but are not eligible for pension specified in Article 64 or 65 of this Law or have not received the lump-sum social insurance allowance under Article 70 of this Law, or have not received monthly allowances under Article 23 of this Law are entitled to have their social insurance payment period reserved.
Article 72. Average monthly salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance
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 the years of social insurance payment before retirement shall be:
a) The average monthly salary on which social insurance premiums is paid of the last 05 years prior to retirement if social insurance participation begins before January 1st 1995;
b) The average monthly salary on which social insurance premiums is paid of the last 06 years prior to retirement if social insurance participation begins during the period from January 1st 1995 to December 31st 2000;
c) The average monthly salary on which social insurance premiums is paid of the last 08 years prior to retirement if social insurance participation begins during the period from January 1st 2001 to December 31st 2006;
d) The average monthly salary on which social insurance premiums is paid of the last 10 years prior to retirement if social insurance participation begins during the period from January 1st 2007 to December 31st 2015;
dd) The average monthly salary on which social insurance premiums is paid of the last 15 years prior to retirement if social insurance participation begins during the period from January 1st 2016 to December 31st 2019;
e) The average monthly salary on which social insurance premiums is paid of the last 20 years prior to retirement if social insurance participation begins during the period from January 1st 2020 to December 31st 2024;
g) The average monthly salary on which social insurance premiums is paid of entire social insurance payment period if social insurance participation begins from January 1st 2025 onwards.
2. Regarding employees who receive employer-decided salaries and pay social insurance entirely on such salaries, the average salary on which social insurance premiums are paid over the entire social insurance payment period shall be used.
3. 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 over both social insurance payment periods shall be used, where the average State-regulated salary shall be calculated in accordance with Clause 1 of this Article.
4. The Government shall elaborate this Article and specify the average salary on which social insurance premiums are paid of employees receiving State-regulated salaries in special cases.
Article 73. Adjustment of salaries on which compulsory social insurance is paid
1. The salaries on which compulsory social insurance is paid as the basis for calculation of the average salary prescribed in Article 72 of this Law of employees receiving State-regulated salaries shall be adjusted as follows:
a) Salaries of employees who started to participate in social insurance before January 1st 2016 shall be adjusted according to the reference level at the time of enjoyment of retirement benefits.
b) Salaries of employees who started to participate in social insurance from January 1st 2016 onwards shall be adjusted in accordance with Clause 2 of this Article.
2. The salaries on which compulsory social insurance is paid for calculation of average salaries prescribed in Article 72 of this Law of employees receiving employer-decided salaries shall be adjusted on the basis of the consumer price index of each period according to regulations of the Government.
Article 74. Implementation of social insurance when applying position-, title-, rank-based salaries instead of the existing current payroll system
In case the State pays position-, title-, rank-based salaries instead of the existing current payroll system, the Government shall request the National Assembly to consider adjusting the salaries on which compulsory social insurance is paid, method for calculation of salaries as the basis for calculation of pensions social insurance benefits, adjustment of salaries on which compulsory social insurance is paid, and other necessary contents.
Article 75. Suspension, termination, resumption of enjoyment of monthly social insurance allowances and pensions
1. Provision of monthly social insurance allowances or pensions shall be suspended in one of the following cases:
a) The beneficiary illegally leaves Vietnam;
b) The beneficiary is declared missing by the court;
c) The beneficiary’s information cannot be verified according to Point c Clause 2 Article 11 of this Law.
2. Provision of pensions or monthly social insurance allowances shall be terminated in one of the following cases:
a) The beneficiary dies or declared dead by the court;
b) The beneficiary submits a written renunciation of monthly social insurance allowances or pensions;
c) A competent authority concludes that social insurance benefits are being provided against the law.
3. Provision of monthly social insurance allowances and pensions of the people specified in Clause 1 and Point a Clause 2 of this Article, including unreceived amounts of previous months, shall be resumed in the following cases:
a) The person who illegally left Vietnam returns to Vietnam;
b) The court issues a decision to revoke the missing person or death declaration;
c) The beneficiary’s information mentioned in to Point c Clause 1 of this Article can be verified in accordance with Point c Clause 2 Article 11 of this Law.
4. Provision of monthly social insurance allowances and pensions of the beneficiaries specified in Point b Clause 2 of this Article shall be resumed from the day on which the social security authority receives the application for monthly social insurance allowances or pensions. Monthly social insurance allowances and pensions of the period over which they are renounced by the beneficiary shall not be included.
5. If a person has unreceived monthly social insurance allowances or pension before death, his/her family will be entitled to those amounts.
6. In case provision of monthly social insurance allowances or pensions is suspended after the court declares a person missing and the court subsequently declares that person dead, his/her family will not receive the monthly social insurance allowances or pensions for the suspension period.
7. The Government shall specify the cases of suspension, termination, resumption of enjoyment of monthly social insurance allowances and pensions.
Article 76. Lump-sum allowances upon emigration of beneficiaries of monthly social insurance allowances and pensions
1. Beneficiaries of pension or monthly social insurance allowances may apply for lump-sum allowances when they emigrate to foreign countries.
2. The lump-sum allowance for pensioners shall be calculated according to their social insurance payment period. To be specific: 1,5 times the current monthly pension for each year of social insurance payment before 2014; 02 times the current monthly pension for each year of social insurance payment from 2014 onwards; 0,5 time the current monthly pension shall be deducted from the lump-sum allowance for each month’s pension received. The lowest lump-sum allowance shall be 03 times the current monthly pension.
3. The lump-sum allowance for a person receiving monthly social insurance allowances shall be 03 times the current monthly benefits.
4. The application for lump-sum allowance shall include the written request for lump-sum allowance and a copy of the competent authority’s certification of Vietnamese nationality renouncement or notarized or authenticated Vietnamese translation of one of the documents specified in Points a, b, c, and d Clause 2 Article 78 of this Law.
5. Within 07 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
Article 77. Application for pensions of people covered by compulsory social insurance
1. An application for pension of a person covered by compulsory social insurance shall include:
a) The social insurance book;
b) The original or copy of the document indicating the termination of the employment or employment contract, or the written request of the person specified in Point g, h, m and n Clause 1 Article 2 of this Law.
2. An application for pension of a person whose compulsory social insurance payment period is reserved shall include:
a) The social insurance book;
b) The applicant’s written request.
3. In the cases specified in Article 65 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include the work capacity reduction assessment record issued by the Medical Examination Council or a copy of the confirmation of severe disability issued by Medical Examination Council, which must specify the percentage of work capacity reduction
4. In the cases specified in Point d Clause 1 and Point c Clause 2 Article 64 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include the certification of HIV infection due to occupational exposure.
Article 78. Application for lump-sum social insurance allowance
1. An application for lump-sum social insurance allowance shall include:
a) The social insurance book;
b) The employee’s application form for lump-sum social insurance allowance.
2. In the cases specified in Point b Clause 1 Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include a copy of the competent authority’s certification of Vietnamese nationality renouncement or notarized or authenticated Vietnamese translation of one of the following documents:
a) The passport issued by a foreign country;
b) The Visa issued by a competent authority of the foreign country certifying such country’s permission for immigration;
c) The long-term residence card issued by a competent authority of the foreign country;
d) Other documents indicating the permanent residence in the foreign country according to regulations of the Government.
3. In the cases specified in Point c Clause 1 and Point b Clause 2 Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include a copy of the medical record summary or hospital discharge note.
4. In the cases specified in Point d Clause 1 and Point c Clause 2 Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include the work capacity reduction assessment record issued by the Medical Examination Council or a copy of the confirmation of severe disability.
Article 79. Provision of pensions and lump-sum social insurance allowance
1. Within 20 days before the employee is eligible for pension, the employer shall submit the application specified in Article 77 of this Law to social security authority.
Within 20 days before the date of eligibility for pension, the person whose social insurance payment period is being reserved shall submit the application specified in Article 77 of this Law to social security authority.
2. When eligible for lump-sum social insurance allowance, the employee shall submit the application specified in Article 78 of this Law to the social security authority.
3. Within 20 days, excluding public holidays and weekends, from the day on which the satisfactory application for pension is received, 07 working days from the day on which the application for lump-sum social insurance allowance is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation must be provided.
Article 80. Application for resumption of pension or monthly social insurance allowance in case of suspension or termination
The application for resumption of pension or monthly social insurance allowance in the cases specified in Point a and Point b Clause 3 and Clause 4 Article 75 of this Law shall include a written request for resumption of pension or monthly social insurance allowance and other documents on a case-by-case basis as follows:
1. A document issued by a competent authority about the applicant’s repatriation in the cases specified in Point a Clause 3 Article 75 of this Law;
2. The court’s decision to revoke the missing person or death declaration in the cases specified in Point b Clause 3 Article 75 of this Law.
Article 81. Processing applications for resumption of pension or monthly social insurance allowance in case of suspension or termination
1. The applicant for resumption of pension or monthly social insurance allowance shall submit the application specified in Article 80 of this Law to the social security authority.
2. Within 10 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
Article 82. Change of method and location for receipt of pension and monthly social insurance allowance
1. A person who is receiving pension and monthly social insurance allowance and wishes to change the receiving method or location due to change of his/her residence within Vietnam may send a document to the paying social security authority..
2. Within 05 working days from the day on which the document mentioned in Clause 1 of this Article is received, the social security authority shall decide whether to approve the change. In case of rejection, a written response and explanation must be provided.
Article 83. Documentation and procedures for assessment of work capacity reduction serving provision of social insurance benefits
1. The Minister of Health shall specify the documentation and procedures for assessment of work capacity reduction serving provision of social insurance benefits.
2. The assessment of work capacity reduction must be accurate and transparent. The Medical Assessment Council shall take responsibility for the accuracy of the assessment results.
Section 4. SURVIVORSHIP ALLOWANCE
Article 84. Beneficiaries of survivorship allowance
Beneficiaries of survivorship allowance of social insurance participants who are dead shall be their families as prescribed in Clause 2 Article 86, Points a, b and c Clause 2 Article 88 of this Law; heirs as prescribed in Point d Clause 2 Article 88 of this Law; organizations and individuals in charge of their funeral as prescribed in Clause 1 Article 85 of this Law, and families as prescribed in Clause 3 Article 85 of this Law.
1. When the following persons die, the organization or individual in charge of their funeral are entitled to a lump-sum funeral allowance:
a) The people specified in Clause 1 and Clause 2 Article 2 of this Law who have paid compulsory social insurance for at least 12 months;
b) People who die of occupational accidents and occupational disease according to regulations of law on occupational hygiene and safety;
c) 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.
2. The funeral allowance shall be equal to 10 times the reference level of the month in which the person mentioned in Clause 1 of this Article dies.
3. In case a person mentioned in Points a, b and c Clause 1 of this Article is declared dead by the court, his/her family shall receive the funeral allowance prescribed in Clause 2 of this Article.
Article 86. Eligibility for monthly survivorship allowance
1. When a social insurance participant mentioned in Clause 1 Article 2 of this Law dies or declared dead by the court in one of the following cases, his/her family as prescribed in Clause 2 of this Article shall be eligible for monthly survivorship allowance.
a) The social insurance participant has paid compulsory social insurance for at least 15 years;
b) The social insurance participant is receiving pension or being suspended from receiving pension;
c) The social insurance participant dies of an occupational accident or occupational disease according to regulations of law on occupational hygiene and safety;
d) The social insurance participant is receiving or being suspended from receiving monthly occupational accident or occupational disease allowance with at least 61% work capacity reduction.
2. Monthly survivorship allowance shall be provided for the following family members of the social insurance participant mentioned in Clause 1 of this Article 2:
a) Children including those whose father died during the mother’s pregnancy, children whose father or intended mother died during the surrogate mother’s pregnancy, in which case they will receive monthly survivorship allowance until they are 18 years old;
b) Children with at least 81% work capacity reduction;
c) The social insurance participant’s spouse who has reached the age specified in Clause 2 Article 169 of the Labor Code. The social insurance participant’s spouse who has not reached the age specified in Clause 2 Article 169 of the Labor Code but has at least 81% work capacity reduction;
d) Natural parents of the social insurance participant’s, natural parents of the social insurance participant’s spouse; other family members who have reached the age specified in Clause 2 Article 169 of the Labor Code who are dependants of the social insurance participant under regulations of law on family and marriage;
d) Natural parents of the social insurance participant’s, natural parents of the social insurance participant’s spouse; other family members who have not reached the age specified in Clause 2 Article 169 of the Labor Code, are suffering from at least 81% work capacity reduction, and are dependants of the social insurance participant under regulations of law on family and marriage.
3. Monthly survivorship allowance shall not be provided for the family members specified in Points b, c, d and dd Clause 2 of this Article if they are earning salaries and participating compulsory social insurance, or receiving pension, monthly incapacity allowances, or monthly allowance that is equal to or higher than the reference level, excluding the allowances prescribed by regulations of law on preferential treatment for revolutionary contributors.
4. The work capacity reduction assessment result as the basis for provision of monthly survivorship allowance shall be given within 06 months from the death of the social insurance participant or the expiration of the allowance period for his/her family mentioned in Point a Clause 2 of this Article.
5. The Minister of Labor, War Invalid and Social Affairs shall elaborate the calculation of and eligibility for survivorship allowance on a case-by-case basis.
Article 87. Levels of monthly survivorship allowance
1. The monthly survivorship allowance for each family member shall be 50% of the reference level; 70% of the reference level if the family member is self-reliant.
The Minister of Labor, Invalids, and Social Affairs shall specify the identification of self-reliant family members.
2. When a person is dead or declared dead by the court according to Clause 1 Article 86 of this Law the number of family members entitled to monthly survivorship allowance must not exceed 04. In case 02 or more people are dead or dead by the court, their family members shall be entitled to 02 times the allowance specified in Clause 1 of this Article.
3. The monthly survivorship allowance period begins on the first day of the month succeeding the month the person defined in Clause 1 Article 86 of this Law dies or is declared dead by the court. In case a child is born after the father, the husband of the intended mother or the intended mother dies, the monthly survivorship allowance period shall begin from the month in which the child is born.
Article 88. Cases of eligibility for lump-sum survivorship allowance
1. When the following people die or are declared death by the court, their family may apply for lump-sum survivorship allowance:
a) People who were participating in social insurance or having their social insurance payment period reserved;
b) 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.
2. When a person specified in Clauses 1 of this Article dies, his/her family will be entitled to a lump-sum survivorship allowance in the following cases
a) The conditions specified in Point a Clause 1 Article 86 of this Law are not fully satisfied;
b) It is one of the cases specified in Clause 1 Article 86 of this Law but there is no family member receiving monthly survivorship allowance according to Clause 2 Article 86 of this Law;
c) The family member who is eligible for monthly survivorship allowance according to Clause 2 Article 86 of this Law wishes to receive a lump-sum survivorship allowance;
d) If there is no family member according to Clause 7 Article 3 of this Law, lump-sum survivorship allowance shall be provided in accordance with inheritance laws.
Article 89. Levels of lump-sum survivorship allowance
1. The lump-sum survivorship allowance for family of the people specified in Point a Clause 1 Article 88 of this Law equals (=) the survivorship allowance for each year of social insurance payment multiplied by (x) the number of years over which social insurance is paid but not smaller than 03 times the average monthly salary on which social insurance premiums are paid, which shall be calculated according to Article 72 of this Law by the time payment is stopped. The survivorship allowance for each year of social insurance payment shall be:
a) 1,5 times the average monthly salary on which social insurance premiums are paid for the years of social insurance payment before 2014.
If social insurance is paid both before and after 2014 and there is an incomplete year before 2014, it will be aggregated with the social insurance payment period from 2014 onwards;
b) 02 times the average monthly salary on which social insurance premiums are paid for the years of social insurance payment from 2014 onwards.
2. The lump-sum survivorship allowance for family of a person who dies while receiving pension or while being suspended from receiving pension shall be calculated according to that person’s period of pension enjoyment and the following regulations:
a) If the person dies within the first 02 months, the lump-sum survivorship allowance shall be 48 times the current monthly pension;
b) If the person dies after the first 02 months, the allowance shall be reduced by 0,5 time the monthly pension for subsequent month but shall not be smaller than 03 times the current monthly pension.
3. The lump-sum survivorship allowance for the family of a retired person receiving monthly occupational accident or occupational disease allowance and has received the lump-sum social insurance allowance before he/she dies shall be 03 times the current monthly occupational accident or occupational disease allowance.
4. The reference level for calculation of lump-sum survivorship allowance shall be the reference level of the month in which the person mentioned in Point a Clause 1 Article 88 of this Law dies.
5. The Government shall elaborate regulations on provision of lump-sum 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.
Article 90. Application for survivorship allowance
1. An application for provision of survivorship allowance for a family member of a person who was participating in social insurance or having social insurance payment period preserved shall include:
a) The social insurance book;
b) 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.
c) The family member’s declaration form;
d) The original or copy of the occupational accident investigation record in case of death by occupational accidents; copy of the occupational disease treatment record in case of death by a occupational disease.
dd) The work capacity reduction assessment record issued by the Medical Examination Council or a copy of the certification of severe disability with the verdict of the Medical Examination Council specifying that the family member has at least 81% work capacity reduction.
2. An application for provision of survivorship allowance for a family member of a retired person who was receiving or being suspended from receiving pension or monthly occupational accident/occupational disease allowance shall include:
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;
c) The work capacity reduction assessment record issued by the Medical Examination Council or copy of the certification of severe disability with the verdict of the Medical Examination Council specifying that the family member has at least 81% work capacity reduction.
3. An application for funeral allowance (if only funeral allowance is applicable) shall include:
a) The social insurance book, except for people who are receiving pension or monthly allowance;
b) 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.
c) A declaration form completed by the organization/individual in charge of the funeral.
4. The Government shall promulgate regulations on provision of survivorship allowance for foreigners.
Article 91. Provision of survivorship allowance
1. Within 90 days after the death of a person having his/her social insurance payment period reserved, a person who is receiving or being suspended from receiving pension, monthly occupational accident or occupational disease allowance, his/her family or the organization/individual in charge of his/her funeral shall submit the application specified in Article 90 of this Law to the social security authority.
2. Within 90 days after the death of a person who was participating in compulsory social insurance, his/her family or the organization/individual in charge of his/her funeral shall submit the application specified in Article 90 of this Law to his/her employer.
Within 30 days after receiving the satisfactory application from the employee’s family, the employer shall submit it to the social security authority.
3. Within 10 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
Article 92. Delayed provision of compulsory social insurance benefits
1. If the application is submitted after the deadline specified in Clause 1 and Clause 2 Article 48, Clause 1 Article 49, Clause 1 Article 62, Clause 1 Article 63, Clause 1 Article 79, Clause 1 and Clause 2 Article 91 of this Law, a written explanation must be submitted to the social security authority together with the application
2. In case of the late submission of applications or delayed provision of compulsory social insurance benefits causes damage to lawful rights and interests of the beneficiary, recompense shall be provided in accordance with law, unless it is the fault of the beneficiary.
Article 93. Method of payment of pensions and social insurance benefits
1. Through accounts of beneficiaries opened at commercial banks and foreign bank branches established in Vietnam.
2. Directly from social security authorities or service providers authorized by social security authorities.
3. Through employers.
Article 94. Beneficiaries and eligibility for maternity benefits
1. The following persons who have been paying voluntary social insurance or both compulsory and voluntary social insurance premiums for at least 06 months within 12 months before childbirth will be entitled maternity benefits:
a) Female employees giving birth;
b) Male employees whose wives give birth.
2. In case only the mother is covered by compulsory social insurance and dies after childbirth, the father or the direct fosterer will is entitled to maternity benefits.
3. In case both parents are covered by social insurance and fully satisfy the requirements for maternity benefits as specified in Clause 1 of this Article, only the father or the mother is entitled to maternity benefits.
4. In case a person mentioned in Clause 1 of this Article is eligible for maternity benefits covered by both voluntary social insurance and compulsory social insurance, he/she is only entitled to the maternity benefits covered by compulsory social insurance.
5. In case the mother is eligible for maternity benefits covered by compulsory social insurance and the father is eligible for maternity benefits covered by voluntary social insurance, the mother will be entitled to maternity benefits covered by compulsory social insurance and the father will be entitled to maternity benefits covered by voluntary social insurance.
6. In case the father is eligible for maternity benefits covered by compulsory social insurance and the mother is eligible for maternity benefits covered by voluntary social insurance, the father will be entitled to maternity benefits covered by compulsory social insurance and the mother will be entitled to maternity benefits covered by voluntary social insurance.
Article 95. Maternity benefits
1. The maternity benefit shall be 2.000.000 VND for each child being born and each case of antepartum stillbirth or preterm stillbirth at 22 weeks or more.
Female employees of minority ethnic groups and female employees of Kinh ethnic group whose husbands are of minority ethnic groups in poor households are entitled to other assistance policies under regulations of the Government.
2. State budget shall provide funding for implementation of Clause 1 of this Article. The Government shall decide adjustments to maternity benefits according to socio-economic developments and capacity of state budget in each period.
Article 96. Application for maternity benefits
The application for maternity benefits shall be one of the following documents:
1. Copy or extract of the birth registration certificate, or copy of the Certificate of Live Birth of the child;
2. In case of antepartum stillbirth, preterm stillbirth or neonatal death before the Certificate of Live Birth is used, the application shall be one of the following documents:
a) The original or copy of the medical record summary specifying the death of the child;
b) The original or copy of the female employee’s hospital discharge note specifying the death of the child;
c) Copy of the child’s death certificate;
d) Written confirmation of the People’s Committee of the commune if the child dies within 24 hours after birth.
Article 97. Provision of maternity benefits
1. Within 60 days from the date of childbirth, the employee shall submit the application specified in Article 96 of this law to the social security authority.
2. Within 05 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
Section 2. RETIREMENT BENEFITS
Article 98. Beneficiaries and eligibility for pension
People covered by voluntary social insurance will receive pensions when they reach the retirement age specified in Clause 2 Article 169 of the Labor Code and have paid social insurance for at least 15 years.
1. Monthly pensions for people who fully satisfy the conditions specified in Article 98 of this Law:
a) For female employees: 45% of the average income on which social insurance premiums are paid under Article 104 of this Law for 15 years of social insurance payment, plus (+) 2% for each additional year of social insurance payment, but must not exceed 75%;
b) For male employees: 45% of the average income on which social insurance premiums are paid under Article 104 of this Law for 20 years of social insurance payment, plus (+) 2% for each additional year of social insurance payment, but must not exceed 75%.
For male employees who have paid social insurance for 15 years to under 20 years: 40% of the average income on which social insurance premiums are paid under Article 104 of this Law for 15 years of social insurance payment, plus (+) 1% for each additional year of social insurance payment.
2. The adjustment of pensions must comply with Article 67 of this Law.
3. Monthly pensions of eligible employees who have paid social insurance for 15 years under international treaties to which the Socialist Republic of Vietnam is a signatory shall be 2,25% of the average income on which social insurance premiums are paid under Article 104 of this Law for each year of payment.
Article 100. Lump-sum allowance upon retirement
1. In addition to pensions, male employees whose social insurance payment period is more than 35 years and female employees whose social insurance payment period is more than 30 years are entitled a lump-sum allowance upon retirement.
2. The lump-sum allowance for each extra year of social insurance payment mentioned in Clause 1 of this Article shall be 50% of the average income on which social insurance premiums are paid under Article 104 of this Law until the employee reaches the statutory retirement age.
In case the employee who is eligible for pensions according to Article 98 of this Law continues paying social insurance, the allowance shall be 02 times the average income on which social insurance premiums are paid under Article 104 of this law for each extra year of social insurance payment mentioned in Clause 1 of this Article (after the employee reaches the statutory retirement age until he/she actually retires).
Article 101. Time of pension eligibility
1. The time of pension eligibility of the people specified in Article 98 of this Law shall be the first day of the month succeeding the month in which the conditions for pension are fully satisfied according to Article 98 of this Law.
2. In case the social insurance participant continues paying voluntary social insurance after having fulfilled the conditions for pension, the time of pension eligibility shall be the first day of the month succeeding the month in which social insurance payment is stopped and pension is claimed.
3. In case the social insurance participant continues pays a lump sum for the remaining years specified in Point e Clause 2 Article 36 of this Law, the time of pension eligibility shall be the first day of the month succeeding the month in which the lump sum for the remaining years is paid.
4. The Minister of Labor, War Invalid and Social Affairs shall elaborate this Article; specify the calculation and determination of eligibility for retirement benefits on a case-by-case basis.
Article 102. Lump-sum social insurance allowance
1. A voluntary social insurance participant specified in Clause 4 Article 2 of this Law may claim lump-sum social insurance allowance in one of the following cases:
a) He/she has reached the retirement age specified in Clause 2 Article 169 of the Labor Code, has paid social insurance for less than 15 years and does not wish to continue social insurance participation.
The employee may choose between receiving lump-sum social insurance allowance or monthly allowances under Article 23 of this Law;
b) He/see emigrates from Vietnam to a foreign country;
c) He/she has one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;
d) He/she has ≥ 81% work capacity reduction, or severe disability;
dd) Before the effective date of this Law, he/she has paid social insurance for less than 20 years and does not continue paying social insurance after 12 months.
2. The lump-sum social insurance allowance shall be calculated according to the number of years of payment and the income on which social insurance premiums are paid. The lump-sum social insurance allowance for each year shall be:
a) Before 2014: 1,5 times the average monthly income on which social insurance premiums are paid.
If social insurance is paid both before and after 2014 and there is an incomplete year before 2014, it will be aggregated with the social insurance payment period from 2014 onwards to calculate lump-sum social insurance allowance;
b) From 2014 onwards: 02 times the average monthly income on which social insurance premiums are paid.
c) If the social insurance payment period is shorter than one year, the lump-sum social insurance allowance shall be equal to the paid amount but not exceeding 02 times the average monthly income on which social insurance premiums are paid.
3. The lump-sum social insurance allowance for the subjects eligible for the State’s support under Clause 2 of this Article is exclusive of the state subsidies on voluntary social insurance, except for the cases specified in Point c and Point d Clause 1 of this Article.
4. The time for provision of lump-sum social insurance allowance shall be written on the decision issued by the social security authority.
5. Employees specified in Points b, c and d Clause 1 of this Article may choose between receiving pensions or lump-sum social insurance allowance if they are eligible for both pensions and lump-sum social insurance allowance.
6. The Government shall elaborate this Article.
Article 103. Reservation of social insurance payment period
Employees who stop paying voluntary social insurance premiums without fully satisfying the conditions for pension enjoyment as provided in Article 98 or without receiving a lump-sum social insurance allowance under Article 102 or without receiving monthly allowances under Article 23 of this Law may have their social insurance payment period reserved.
Article 104. Average monthly income on which voluntary social insurance is paid
1. Average monthly income on which voluntary social insurance is paid is the average value of the incomes on which social insurance premiums are paid over the entire payment period.
2. Monthly incomes used for calculating the average monthly income on which social insurance premiums are paid shall be adjusted according to the consumer price index in each period under the Government’s regulations.
Article 105. Application for pensions of people covered by voluntary social insurance
An application for pension of a person covered by voluntary social insurance shall include the social insurance book and the written request for pension.
Article 106. Application for lump-sum social insurance allowance
1. An application for lump-sum social insurance allowance shall include:
a) The social insurance book;
b) The employee’s application form for lump-sum social insurance allowance.
2. In the cases specified in Point b Clause 1 Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include a copy of the competent authority’s certification of Vietnamese nationality renouncement or notarized or authenticated Vietnamese translation of one of the following documents:
a) The passport issued by a foreign country;
b) The Visa issued by a competent foreign agency certifying such country’s permission for immigration;
c) The long-term residence card issued by a competent authority of the foreign country;
d) Other documents indicating the permanent residence in the foreign country according to regulations of the Government.
3. In the cases specified in Point c Clause 1 Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include a copy of the medical record summary or hospital discharge note.
4. In the cases specified in Point d Clause 1 Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, the application must also include the work capacity reduction assessment record issued by the Medical Examination Council or a copy of the confirmation of severe disability.
Article 107. Provision of pension and lump-sum social insurance allowance of people whose social insurance payment period is reserved and voluntary social insurance participants
1. Within 20 days before the date of eligibility for pension, the person whose social insurance payment period is being reserved or the voluntary social insurance participant shall submit the application specified in Article 105 of this Law to social security authority.
2. When eligible for lump-sum social insurance allowance, the employee may submit the application specified in Article 106 of this Law to the social security authority.
The end of the last day of the month in which social insurance payment is stopped or the month in which the employment contract is terminated shall be the basis for determination of eligibility for lump-sum social insurance allowance in the cases specified in Point dd Clause 1 Article 102 of this Law.
3. Within 20 days, excluding public holidays and weekends, from the day on which the satisfactory application for pension is received, 07 working days from the day on which the application for lump-sum social insurance allowance is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation must be provided.
Section 3. SURVIVORSHIP ALLOWANCE
Article 108. Beneficiaries of survivorship allowance
Beneficiaries of survivorship allowance of social insurance participants who are dead shall be the organizations and individuals in charge of their funeral as prescribed in Clause 1 Article 109 of this Law; their families as prescribed in Clause 3 Article 109 and Clause 1 Article 110 of this Law.
Article 109. Funeral allowance
1. When the following persons die, the organization or individual in charge of their funeral are entitled to a lump-sum funeral allowance:
a) Any person who has social insurance for at least full 60 months;
b) Any person who is receiving pension or being suspended from receiving pension.
2. The funeral allowance shall be 10 times the reference level of the month in which the person mentioned in Clause 1 of this Article dies.
3. When a person mentioned in Clause 1 of this Article is declared dead by the court, his/her family will be entitled to the allowance specified in Clause 2 of this Article.
Article 110. Lump-sum survivorship allowance
1. Upon the death of a person who was being covered by voluntary social insurance, having the social insurance payment period reserved, receiving pension or being suspended from receiving pension, his/her family will be entitled to a lump-sum survivorship allowance.
2. The level of lump-sum survivorship allowance for families of people who were being covered by voluntary social insurance or having their social insurance payment period reserved shall be calculated according to the years over which social insurance is paid. The lump-sum survivorship allowance for a year shall be:
a) 1,5 times the average income on which social insurance premiums are paid for the years of social insurance payment before 2014.
If social insurance is paid both before and after 2014 and there is an incomplete year before 2014, it will be aggregated with the social insurance payment period from 2014 onwards;
b) 02 times the average income on which social insurance premiums are paid for the years of social insurance payment from 2014 onwards;
c) The paid amount if the social insurance payment period is under 60 months.
3. If the person was paying both compulsory social insurance and voluntary social insurance, the minimum lump-sum survivorship allowance shall be 03 times the average salary and income on which social insurance premiums are paid.
4. The lump-sum survivorship allowance for family of a person who dies while receiving pension or while being suspended from receiving pension shall be calculated according to that person’s period of pension enjoyment and the following regulations:
a) If the person dies within the first 02 months, the lump-sum survivorship allowance shall be 48 times the current monthly pension;
b) If the person dies after the first 02 months, the allowance shall be reduced by 0,5 time the monthly pension for each subsequent month but shall not be smaller than 03 times the current monthly pension.
Article 111. Retirement benefits and survivorship allowance benefits for people who pay both compulsory social insurance and voluntary social insurance
1. Retirement benefits and survivorship allowance benefits for people who pay both compulsory social insurance and voluntary social insurance:
a) If a person has paid compulsory social insurance for at least 15 years and satisfies the conditions specified in Article 64 of this Law; 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
b) If a person has paid compulsory social insurance payment for at least 15 years, he/she will be entitled to monthly survivorship allowance under compulsory social insurance policies;
c) If a person has paid compulsory social insurance payment for at least 12 months, he/she will be entitled to funeral allowance under compulsory social insurance policies.
2. The Government shall elaborate this Article.
Article 112. Application for and provision of survivorship allowance
1. Application for survivorship allowance:
a) An application for provision of survivorship allowance for family of a person who was participating in social insurance or having social insurance payment period preserved shall be prepared in accordance with regulations of Points a, b and c Clause 1 Article 90 of this Law;
b) An application for provision of survivorship allowance for family of a person who was receiving or being suspended from receiving pension shall be prepared in accordance with regulations of Points a and b Clause 2 Article 90 of this Law;
c) The application for funeral allowance only shall be prepared in accordance with Clause 3 Article 90 of this Law.
2. Processing applications for survivorship allowance:
a) Within 90 days after the death of the person having his/her social insurance payment period reserved, the person covered by voluntary social insurance, the person receiving pension or being suspended from receiving pension, his/her family shall submit the application to the social security authority;
b) Within 10 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
Article 113. Delayed provision of voluntary social insurance benefits
1. If the application is submitted after the deadline specified in Clause 1 Article 97, Clause 1 Article 107, Point a Clause 2 Article 112 of this law, a written explanation must be submitted to the social security authority together with the application.
2. In case of the late submission of applications or delayed provision of voluntary social insurance benefits causes damage to lawful rights and interests of the beneficiary, recompense shall be provided in accordance with law, unless it is the fault of the beneficiary.
Article 114. Method of payment of pensions and voluntary social insurance benefits
1. Via accounts of beneficiaries opened at commercial banks and foreign bank branches established in Vietnam.
2. Directly from social security authorities or service providers authorized by social security authorities.
Article 115. Lump-sum allowance for pensioners who emigrate to foreign countries; suspension, termination, resumption of pension
1. When a pensioner who is covered by voluntary social insurance emigrates to a foreign country, he/she may apply for a lump-sum allowance as follows:
a) The lump-sum allowance for pensioners shall be calculated according to their social insurance payment period. To be specific: 1,5 times the current monthly pension for each year of social insurance payment before 2014; 02 times the current monthly pension for each year of social insurance payment from 2014 onwards; 0,5 time the current monthly pension shall be deducted from the lump-sum allowance for each month’s pension received. The lowest lump-sum allowance shall be 03 times the current monthly pension;
b) The lump-sum allowance for a person receiving monthly social insurance benefits shall be 03 times the current monthly benefits;
c) The application for lump-sum allowance shall include the written request for lump-sum allowance and a copy of the competent authority’s certification of Vietnamese nationality renouncement or notarized or authenticated Vietnamese translation of one of the documents specified in Points a, b, c, and d Clause 2 Article 106 of this Law;
d) Within 07 working days from the day on which the satisfactory application is received, the social security authority shall decide whether to grant the application. In case of rejection, a written response and explanation shall be provided.
2. When a pensioner moves to another location within Vietnam and wishes to receive social insurance benefits at the new location:
a) The pensioner who wishes to change the receiving method or location due to change of his/her residence within Vietnam shall send a document to the paying social security authority.
b) Within 05 working days from the day on which the document mentioned in Point a of this Clause is received, the social security authority shall decide whether to approve the change. In case of rejection, a written response and explanation must be provided.
3. The suspension, termination, resumption of pensions shall comply with Articles 75, 80 and 81 of this Law.
Section 1. CONTRIBUTIONS TO AND USE OF THE SOCIAL INSURANCE FUND
Article 116. Social insurance fund
1. The social insurance fund is a financial fund that is independent from state budget; its accounting, financial statements and internal audits shall comply with accounting laws and relevant laws.
2. Every 03 years, State Audit Office shall audit the social insurance fund, its investment activities and submit reports to the National Assembly. Ad hoc audits shall be carried out at the request of the National Assembly, the National Assembly Standing Committee and the Government.
If overlapping issues or repetitions are discovered during inspection and state audit of social insurance, the inspecting authority shall cooperate with the auditing authority in handling in accordance with the Law on Inspection and the Law on State Audit, making sure an activity of an organization or individual is the subject of only one inspecting authority or auditing authority, ensuring prevention, discovery and handling of social insurance-related offences.
Article 117. Sources of contributions to the social insurance fund
1. Premiums paid by employers as per regulations.
2. Premiums paid by employees as per regulations.
3. Profits from investments of the fund.
4. State budget funding.
5. Other lawful sources of revenues.
Article 118. Component funds of the social insurance fund, unemployment insurance fund
1. The social insurance fund consists of the following component funds:
a) Sickness and maternity fund;
b) Pension and survivorship fund;
C) Occupational accident and occupational disease insurance fund under the Law on Occupational Hygiene and Safety.
2. The unemployment insurance fund shall comply with the Employment Law.
Article 119. Use of the social insurance fund
1. Provision of compulsory social insurance and voluntary social insurance benefits for the beneficiaries specified in Chapter V and Chapter VI of this Law, and monthly allowances in accordance with Article 23 of this Law.
2. Payment of health insurance premiums for the following people:
b) Pensioners;
B) People who are taking leave and receiving monthly occupational accident or occupational disease allowance;
c) People who are taking leave and receiving maternity benefits for at least 14 working days in the month;
d) Employees who are taking leave and receiving sickness benefits due to diseases on the list of diseases requiring long-term treatment promulgated by the Minister of Health;
dd) People who are taking leave and receiving sickness benefits for at least 14 working days in the month;
3. Payment for assessment of work capacity reduction in case the assessment is not requested by the employer and the assessment result shows that the employee is eligible for social insurance benefits.
4. Payment for social insurance organization and activities under Article 120 of this Law.
5. Investment to preserve and develop the fund under Section 2 of this Chapter.
Article 120. Budget for organization and activities of social insurance
1. The budget for organization and activities of social insurance shall be used for performance of the following tasks:
a) Dissemination and counseling of policies and law on social insurance; providing professional training and advanced training in social insurance;
b) Reforming social insurance administration; development and management of social insurance participants and beneficiaries;
c) Investing in, upgrading, renovating, expanding, maintaining, repairing property; leasing, purchasing property, goods and services relevant to social insurance management and activities;
d) Organizing collection of social insurance premiums and payment of social insurance benefits; maintaining operation of social security authorities and the Management Board of VSS.
2. The budget for organization and activities of social insurance shall be a percentage of the estimated revenue and spending of social insurance, excluding payment of health insurance premiums for social insurance beneficiaries and extracted from the profit from investments of the social insurance funds
3. Every 03 years, the Government shall report to Standing committee of the National Assembly for decision on the budget for organization and activities of social insurance.
4. State Audit Office shall annually audit the statements of expenditures on organization and activities of social insurance.
5. The Government shall elaborate Clause 1 and Clause 2 of this Article.
Section 2. INVESTMENTS OF THE SOCIAL INSURANCE FUND
Article 121. Investment principles
1. Investment activities of the social insurance fund must ensure safety, sustainability and effectiveness.
2. The investment portfolio must be diversified; investment structure and methods must be appropriate for the capacity and physical facilities of the social insurance investment organization; prioritize investment in Government bonds, especially long-term Government bonds.
3. Investments of the social insurance fund shall follow the long-term investment strategy and annual investment plans.
Article 122. Investment portfolio and investment methods
1. The investment portfolio of the social insurance fund in the domestic market shall include:
b) Municipal bonds, government-backed bonds;
c) Deposits at state-owned commercial banks and joint-stock commercial banks over 50% of charter capital of which is held by the State; do not invest in commercial banks being put under special control;
d) Bonds, certificates of deposit of state-owned commercial banks and joint-stock commercial banks over 50% of charter capital of which is held by the State; do not invest in commercial banks being put under special control.
2. Investment of the social insurance in international markets shall be Government bonds.
3. Investment methods of the social insurance fund include direct investment and indirect investment on the domestic market and international market.
4. The Government shall promulgate regulations on diversification and criteria of investment portfolio, investment structure and investment methods of the social insurance fund, ensuring compliance with Article 121 of this Law.
Article 123. Management of social insurance fund investment
1. Investments of each component fund of the social insurance fund shall be recorded separately.
2. Investment of the social insurance fund must be controlled, undergo risk management and have loan loss provisions.
3. The Government shall promulgate regulations on control, investment risk management, making and use of loan loss provisions.
SUPPLEMENTAL RETIREMENT INSURANCE
Article 124. Policyholders of supplemental retirement insurance
Policyholders of supplemental retirement insurance are employers and employees.
Article 125. Supplemental retirement insurance principles
1. Supplemental retirement insurance premiums shall be agreed upon by the employer and the employees.
2. Contributions to the supplemental retirement insurance funds shall be managed separately for each individual retirement account.
3. Management and investment of supplemental retirement insurance funds shall be transparent and lawful.
4. Supplemental retirement insurance payouts shall be determined according to the individual retirement account balance at the time of payment, which is accrued through investment of the supplemental retirement insurance funds on market principles.
Article 126. Supplemental retirement insurance funds
1. Supplemental retirement insurance funds are financial funds that are independent from state budget; its accounting, financial statements and audits shall comply with accounting laws and audit laws.
2. Sources of funding of a supplemental retirement insurance fund include contributions of employers, employees and profits from its investment.
3. Supplemental retirement insurance funds shall be used to pay supplemental retirement benefits for employees and cover their operating costs.
Article 127. State policies on supplemental retirement insurance
1. Encourage development of supplemental retirement insurance through incentive policies in accordance with tax laws.
2. Complete laws and policies on supplemental retirement insurance; organize implementation of supplemental retirement insurance policies in a professional, modern and transparent manner; provide employers and employees with more options to make contributions and receive higher pensions.
3. The Government shall promulgate regulations on supplemental retirement insurance.
COMPLAINTS AND DENUNCIATIONS ABOUT, AND ACTIONS AGAINST SOCIAL INSURANCE-RELATED VIOLATION
Article 128. Rights to file complaints about social insurance
Organizations and individuals are entitled to request competent organizations and persons to reconsider the latter’s decisions or actions if the former has good reasons to believe that such decisions or actions are contrary to social insurance laws and infringe upon their lawful rights and interests.
Article 129. Filing and handling complaints against social insurance-related administrative decisions, administrative actions of State administrative agencies, social security authorities and competent persons therein
1. The filing and handling of complaints against social insurance-related administrative decisions, administrative actions of State administrative agencies and competent persons therein, the filing and handling of complaints against administrative penalty decisions of social security authorities and competent persons therein shall comply with regulations of law on complaints, except for the cases specified in Clause 2 of this Article.
2. The filing and handling of complaints against decisions and actions in social insurance-related inspection shall comply with inspection laws.
Article 130. Filing and handling complaints against social insurance-related decisions and actions
1. Social insurance-related decisions are documents issued by social security authorities and competent persons therein to implement regulations of law on social insurance.
2. Social insurance-related actions are performance or non-performance of duties by social security authorities and competent persons according to regulations of law on social insurance.
3. Except for the cases specified in Clause 5 of this Article, complaints against social insurance-related decisions and actions shall be filed in the following order:
a) When a person has good reasons to presume that a social insurance-related decision or action is unlawful or infringing upon his/her lawful rights and interests, he/she (the complainant) shall file the first complaint to the person who issued the decision or the social security authority where the social insurance-related action is taken, or initiate a lawsuit at court as prescribed by law;
b) In case the complainant disagrees on the first-time complaint settlement decision, or the complaint is not settled by within the time limit, the complainant may file a second complaint to the head of the social security authority that is directly superior to the initial complaint settler or initiate a lawsuit at a court as prescribed by law.
In case the complainant disagrees on the first-time complaint settlement decision of the head of Vietnam Social Security, or the complaint is not settled by within the time limit, the complainant may initiate a lawsuit at a court as prescribed by law.
c) In case the complainant disagrees on the second-time complaint settlement decision, or the complaint is not settled by within the time limit, the complainant may initiate a lawsuit at a court as prescribed by law.
4. Authority to settle complaints against social insurance-related decisions and actions, except for the cases specified in Clause 5 of this Article:
a) Heads of social security authorities have the authority to settle first-time complaints against social insurance-related decisions and actions of themselves and competent persons under their management;
b) Heads of directly superior social security authorities have the authority to settle second-time complaints against social insurance-related decisions and actions that cannot be settled by the heads of the inferior social security authorities, and complaints that are not settled within the time limits.
5. Complaints against decisions and actions related to provision of social insurance benefits or calculation of working period in the public sector for enjoyment of social insurance benefits before January 1st 1995 without adequate original documents or when the employers no longer exist:
a) The first-time complaint shall be handled by the head of the provincial social security authority;
b) In case the complainant disagrees on the first-time complaint settlement decision of the head of the provincial social security authority, or the complaint is not settled by within the time limit, the complainant may file a complaint to the President of the People’s Committee of the province or initiate a lawsuit at a court as prescribed by law;
c) In case the complainant disagrees on the second-time complaint settlement decision of the head of the provincial social security authority, or the complaint is not settled by within the time limit, the complainant may initiate a lawsuit at a court as prescribed by law.
6. Time limits for filing social insurance-related complaints, procedures for handling social insurance-related complaints must comply with regulations of law on complaints.
7. The Government shall elaborate this Article.
Article 131. Lodging and settlement of social insurance-related denunciations
1. The lodging and settlement of denunciations about violations committed during performance of social insurance-related duties and violations against regulations of law on state management of social insurance must comply with the law on denunciations.
2. Social security authorities shall handle denunciations about violations against regulations of law on state management of social insurance, except for the cases specified in Clause 3 of this Article.
3. Presidents of the People’s Committees of provinces shall handle denunciations about violations committed by organizations and individuals before 1995 against regulations of law on state management of social insurance.
4. Procedures for settlement of denunciations about violations of the law mentioned in Clause 2 and Clause 3 of this Article must comply with the law on denunciations.
5. The Government shall elaborate this Article.
Article 132. Actions against violations of social insurance laws
1. Organizations that commit violations against this Law shall, depending on the nature and severity of the violations, face administrative penalties or criminal prosecution, and pay recompense for any damage caused.
2. Individuals that commit violations against this Law shall, depending on the nature and severity of the violations, face administrative penalties, disciplinary actions or criminal prosecution, and pay recompense for any damage caused.
STATE MANAGEMENT OF SOCIAL INSURANCE
Article 133. Contents of state management of social insurance
1. Promulgating, proposing promulgation of and organizing implementation of strategies, policies and laws on social insurance.
2. Dissemination and education of social insurance laws.
3. Statistical and information work on social insurance.
4. Provision of training and development of social insurance workforce.
5. Organization of the social insurance apparatus.
6. Financial mechanism and financial management of the social insurance fund.
7. Inspection, settlement of complaints and denunciation, and handling violations against regulations of law on social insurance.
8. Social insurance-related assessments, rewards and commendations.
9. Social insurance-related international cooperation.
Article 134. Responsibility for state management of social insurance
1. The Government shall perform the unified state management of social insurance.
2. The Ministry of Labor, War Invalid and Social Affairs shall take charge in assisting the Government in state management of social insurance. The Ministry of Finance shall assist the Government in state management of social insurance-related finance and financial management of the social insurance fund.
3. Ministries and ministerial agencies shall, within their jurisdiction, perform and cooperate with the Ministry of Labor, War Invalid and Social Affairs and the Ministry of Finance in performing state management of social insurance.
4. The People’s Committees at all levels shall perform the state management of social insurance within their administrative divisions.
5. Vietnam Social Security shall participate and cooperate with the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance and People’s Committees of provinces in state management of social insurance.
Article 135. Responsibilities of the Government
1. Unify management, provide instructions, ensure close cooperation between state authorities, organizing agencies and relevant agencies in social insurance implementation.
2. Promulgate regulations on finalization; assign state agencies to verify and approve expenditures on social insurance organization and activities; finalization of revenues and expenditures of the social insurance fund, health insurance fund and unemployment insurance funds.
3. Carry out social insurance-related administrative reform to ensure better convenience for social insurance participants and beneficiaries.
4. Issue decisions or request competent authorities to issue decisions on measures for protection of lawful rights and interests of employees and employers.
5. Submit annual reports to the National Assembly on implementation of policies and law on social insurance, management and use of the social insurance fund. Submit reports to the National Assembly on assessment and forecasting of the balancing capacity of the pension and survivorship fund every 05 years.
Article 136. Responsibilities of the Ministry of Labor, Invalids, and Social Affairs
1. Draft and promulgate or propose promulgation of polices and regulations of law on social retirement benefits, compulsory social insurance, voluntary social insurance, social insurance development plans and strategies. Promulgate the indicators of satisfactions of organizations and individuals with the implementation of social insurance and unemployment insurance policies.
2. Take charge and cooperate with Vietnam Social Security and relevant organization in developing and proposing development targets for compulsory social insurance and voluntary social insurance participants.
3. Organize dissemination and education of regulations of law on social retirement benefits, compulsory social insurance and voluntary social insurance.
4. Provide instructions on implementation of policies and law on social retirement benefits, compulsory social insurance and voluntary social insurance.
5. Carry out inspection, settlement of complaints and denunciation, and handling violations against regulations of law on social retirement benefits, compulsory social insurance and voluntary social insurance, except for the cases specified in Clause 2 Article 137 of this Law.
6. Take charge and cooperate with other Ministries, ministerial agencies, Vietnam Social Security in proposing necessary measures for protection of lawful rights and interests related to social insurance of employees to the Government for decision.
7. Take charge of statistical and information work on social insurance.
8. Organize training in social insurance.
9. Organize scientific research and international cooperation in social insurance.
10. Take charge and cooperate with the Ministry of Finance in preparing reports of the Government specified in Clause 5 Article 135 of this Law.
11. Propose regulations on functions, tasks, powers and organizational structure of social security authorities to the Government according to Clause 2 Article 16 of this Law.
Article 137. Responsibilities of the Ministry of Finance
1. Formulate and promulgate or propose promulgation of financial management mechanisms for social insurance, regulations on expenditures on social insurance organization and activities under Article 120 of this Law.
2. Carry out inspection; handle handling violations and settle complaints and denunciations about financial management of social insurance.
3. Draft the report on management and use of the social insurance fund, send it to the Ministry of Labor, War Invalid and Social Affairs for summarization and reporting to the Government under Clause 5 Article 135 of this Law.
4. Take charge of the preparation of reports of the Government specified in Clause 3 Article 120 of this Law.
5. Propose to the Government for promulgation of regulations on investment activities of the social insurance; accounting and distribution of component funds of the social insurance fund.
6. Formulate and promulgate or propose promulgation of policies and regulations of law on supplemental retirement insurance; provide guidance on implementation of regulations of law on supplemental retirement insurance; monitor, evaluate, inspect the implementation of supplemental retirement insurance; handle violations, handle complaints and denunciations about supplemental retirement insurance; perform statistical tasks and information about supplemental retirement insurance.
Article 138. Responsibilities of the People’s Committees
1. The People’s Committees of provinces shall be responsible for the People’s Councils of the same provinces for directing and organizing the implementation of social insurance policies, increasing social insurance participants and voluntary social insurance participants, taking actions against evasion and late payment of compulsory social insurance in their provinces.
2. The People’s Committees shall perform the state management of social insurance within their administrative divisions as designated by the Government and have the responsibility to:
a) Direct and organize the implementation of policies and law on social insurance;
Set development targets for social insurance participants and voluntary social insurance participants for inclusion in annual socio-economic development plans and submit them to competent authorities for decision.
c) Organize dissemination of social insurance laws and policies;
d) Carry out inspection, handle administrative violations, complaints and denunciations about social insurance;
dd) To propose to competent authorities amendments and addition of policies and law on social insurance.
Article 139. Amendments to some social insurance-related laws
1. Amendments to the Law on Occupational Hygiene and Safety No. 84/2015/QH13:
a) Amendments to Clause 7 Article 42:
“7. Expenditures on organization and activities of occupational accident and occupational disease insurance shall comply with the Law on Social Insurance.”;
b) Amendments to Clause 1 Article 43:
“1. Subjects of occupational accident and occupational disease insurance prescribed in this Section are employees covered by compulsory social insurance prescribed in Points a, b, c, d, dd, e, i and l Clause 1 Article 2 and employers prescribed in Clause 3 Article 2 of the Law on Social Insurance.”;
c) Amendments to Point b Clause 2 Article 44:
“b) Profits from investments of the fund according to Article 120 and Article 121 of the Law on Social Insurance;”;
d) Amendments to Clause 3 Article 49:
“3. The suspension and resumption of enjoyment of monthly occupational accident and occupational disease allowances shall comply with Article 75 of the Law on Social Insurance; documentation and procedures for provision of monthly occupational accident and occupational disease benefits shall comply with Article 80 and Article 81 of the Law on Social Insurance.”;
dd) Amendments to Clause 5 Article 49:
“5. A person who is receiving monthly occupational accident and occupational disease allowances will be entitled to a lump-sum allowance when he/she repatriates; the allowance shall be 03 times the current monthly benefit. Documentation and procedures for lump-sum allowance shall comply with the Law on Social Insurance.”;
e) Amendments to Clause 3 Article 53:
“3. The employee dies during injury or disease treatment without assessment of work capacity reduction.
Applications for survivorship allowance in case employees die of occupational accidents and occupational diseases shall comply with Clause 1 Article 90 of the Law on Social Insurance.”.
2. Amendments to Point e Clause 3 Article 57 of Employment Law No. 38/2013/QH13:
“e) Expenditures on organization and activities of unemployment insurance shall comply with the Law on Social Insurance;”.
3. Clause 2 Article 17 of the Law on the Elderly No. 39/2009/QH12 is annulled.
1. This Law comes into force from July 1st 2025.
2. The Law on Social Insurance No. 58/2014/QH13, which is amended by Law No. 84/2015/QH13, Law No. 35/2018/QH14, Code No. 45/2019/QH14 (hereinafter referred to as Law No. 58/2014/QH13) and the National Assembly’s Resolution No. 93/2015/QH13 dated June 22nd 2015 on provision of lump-sum social insurance allowance for employees cease to have effect from the effective date of this Law.
Article 141. Transitional provisions
1. Ongoing monthly incapacity allowances, occupational accident or occupational disease allowances, monthly survivorship allowances, monthly allowances for retired commune-level officials, monthly allowances for rubber workers, and people who are receiving monthly allowances after expiration of the incapacity allowance period shall be adjusted in accordance with regulations of the Government.
2. People who are suspended from social insurance benefits due to imprisonment without suspended sentences before January 1st 2016 shall comply with regulations of law on social insurance that are applicable at the time of suspension.
3. Employees who 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 1st 2007 shall be entitled to lump-sum region-based allowances when claiming pension or lump-sum social insurance allowance or survivorship allowance.
4. 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 (where region-based allowance is applicable) may continue receiving the current region-based allowance. When their permanent residences are changed, the region-based allowance shall be determined in accordance with regulations of the Government.
5. From the effective date of this Law, employees who are taking sick leave due to diseases on the list of diseases requiring long-term treatment promulgated by the Minister of Health and employees taking maternity leave under Law No. 58/2014/QH13 may continue taking their leave until expiration of the previously granted leave periods.
6. Upon the death of people who are receiving incapacity allowance or monthly allowance after expiration of the incapacity allowance period, rubber workers who are receiving monthly allowance, retired commune-level officials who are receiving monthly allowance, the families will be entitled to survivorship allowance under regulations of the Government.
7. The period of working the public sector before January 1st 1995 shall be included when calculating social insurance benefits under regulations of the Government.
8. Annually, the State shall transfer an amount from state budget to the social insurance fund to ensure full payment of pension and social insurance allowances to people receiving pension and social insurance benefits before January 1st 1995.
9. People who participate in voluntary social insurance before January 1st 2021 and have paid voluntary social insurance for at least 20 years will receive pensions when they reach the age of 60 for males and 55 for females, unless they wish to receive pensions under Article 98 of this Law.
10. Employees who have paid social insurance for at least 15 years and have not reached the 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, they will receive pension when they reach the age of 60 for males, and 55 for females.
Commune officials regulated by the Government’s Decree No. 09/1998/ND-CP dated January 23rd 1998 who have not reached the statutory retirement age for receiving monthly allowance as confirmed in writing by social security authorities will receive monthly allowance when they reach the age of 55 of males and 50 for females.
11. The minimum monthly pensions of employees specified in Points a, b, c, d, dd, g and i Clause 1 Article 2 of this Law who have participated in social insurance before the effective date of this Law and have paid compulsory social insurance for at least 20 years shall be the reference level.
12. The compulsory social insurance and unemployment insurance premiums that are payable by employers under Law No. 58/2014/QH13, and Employment Law No. 38/2013/QH13 but are not paid or fully paid by employers by June 30th 2023 will be handled in accordance with regulations of this Law on evasion and late payment of social insurance.
13. Before the annulment of the statutory pay rate, the reference level prescribed in this Law shall be the statutory pay rate. Upon annulment of the statutory pay rate, the reference level shall not fall below the statutory pay rate.
14. Documents authorizing other people to receive pension, social insurance benefits and other benefits under Law No 58/2014/QH13 shall remain effective until the end of June 30th 2026.
15. The Government shall elaborate this Article.
This Law was passed by the 15th National Assembly of the Socialist Republic of Vietnam during the 7th session on June 29th 2024.
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PRESIDENT OF THE NATIONAL ASSEMBLY Tran Thanh Man |
