The death benefit is one of two voluntary social insurance regimes according to the provisions of the Social Insurance Law. Next, LawFirm.Vn will provide necessary information about the issue of voluntary social insurance death regime based on the provisions of the Social Insurance Law 2014. Decree 134/2015/ND-CP, Circular 01/2016/TT-BLDTBXH.
1. Concepts
– Clause 3, Article 3 of the 2014 Law on Social Insurance stipulates that voluntary social insurance is a type of social insurance organized by the State in which participants can choose the payment level and payment method appropriate to their income. We and the State have a policy to support social insurance contributions so that participants can enjoy retirement and death benefits.
– Clause 6, Article 3 of the 2014 Law on Social Insurance stipulates that relatives are biological children, adopted children, spouses, biological fathers, biological mothers, adoptive fathers, adoptive mothers, father-in-law or father-in-law, mother-in-law or mother-in-law of Social insurance participants or other family members that social insurance participants are obliged to care for according to the law on marriage and family.
2. Funeral allowance
2.1. Cases of receiving funeral benefits
Clause 1, Article 80 of the 2014 Law on Social Insurance stipulates funeral benefits as follows:
– When the following people die, the person in charge of their funeral will receive a funeral allowance:
+ Employees who have paid social insurance for 60 months or more;
+ People receiving pension.
2.2. Level of funeral allowance
The funeral allowance is equal to 10 times the base salary in the month in which the person specified in Clause 1, Article 80 of the 2014 Law on Social Insurance dies.
( Clause 2, Article 80 of the Law on Social Insurance 2014 )
Note: In case the person specified in Clause 1, Article 80 of the 2014 Law on Social Insurance is declared dead by the court, the relatives are entitled to a funeral allowance equal to 10 times the base salary in the month of the person specified in Clause 1, Article 80 of the 2014 Law on Social Insurance died. ( Clause 3, Article 80 of the Law on Social Insurance 2014 )
3. Survivor benefits
– Employees who are paying social insurance, employees who are reserving the time to pay social insurance, and people receiving pension when they die, their relatives are entitled to a one-time death benefit.
– The one-time death benefit for relatives of employees who are paying social insurance or are reserving the time of paying social insurance is calculated according to the number of years of social insurance payment, each year is calculated by 1 .5 months average monthly income paid for social insurance prescribed in Article 79 of this Law for years of paying social insurance before 2014; equal to 02 months of the average monthly income paid for social insurance for years of payment from 2014 onwards.
Note: In case the employee has paid social insurance for less than one year, the one-time death benefit is equal to the amount paid but the maximum level is equal to 02 months of the average monthly income paid for social insurance. ; In case the employee has both compulsory and voluntary social insurance payment periods, the one-time death benefit is at least equal to 03 months of the average monthly salary and income paid for social insurance.
– The one-time death benefit for relatives of a person receiving pension who dies is calculated according to the time he or she has received pension. If he/she dies in the first 2 months of pension enjoyment, it is calculated by 48 months of pension enjoyment; In case of death in the following months, for each additional 01 month of pension, the benefit level will be reduced by 0.5 months of pension.
( Article 81 of the Law on Social Insurance 2014 )
4. Death benefits for relatives of voluntary social insurance participants who died and previously had a period of compulsory social insurance payment
Article 8 of the 2014 Law on Social Insurance and Article 7 of Decree 134/2015/ND-CP stipulate:
– The time to calculate death benefits for participants in voluntary social insurance who have previously paid compulsory social insurance is the total time of paying compulsory social insurance and voluntary social insurance. voluntary, does not include the time for calculating one-time social insurance benefits.
– Funeral allowance:
+ The person taking care of the funeral is entitled to receive a funeral allowance when the voluntary social insurance participant falls into one of the cases specified in Clause 2, Article 8 of Decree No. 134/2015/ND-CP .
+ The funeral allowance is equal to 10 times the base salary at the time the voluntary social insurance participant or pensioner dies or is declared dead by the Court.
– If a voluntary social insurance participant dies or is declared dead by the Court in one of the following cases, his/her relatives as prescribed in Clause 2, Article 67 of the 2014 Law on Social Insurance are entitled to survivor benefits. monthly according to the provisions of Article 68 of the Law on Social Insurance 2014 :
+ Have paid compulsory social insurance for 15 years or more but have not received social insurance once;
+ Are receiving monthly labor accident or occupational disease benefits with a working capacity loss of 61% or more;
+ Currently receiving pension but previously paid compulsory social insurance for 15 years or more.
– One-time survivor allowance:
+ Voluntary social insurance participants die or are declared dead by the Court but their relatives are not eligible for monthly death benefits as prescribed in Clause 3, Article 8 of Decree No. 134/2015/ND- CP or are subject to monthly survivor benefits as prescribed in Clause 3, Article 8 of Decree No. 134/2015/ND-CP , but relatives wish to receive a one-time survivor benefit as prescribed in Clause 4, Article 8 of Decree Decision No. 134/2015/ND-CP , relatives are entitled to a one-time death benefit.
+ The one-time death benefit is implemented according to the provisions of Clause 2, Article 81 of the 2014 Law on Social Insurance.
+ When calculating the one-time death benefit for a person who is paying social insurance or is reserving the time of paying social insurance and dies and the social insurance payment period has odd months, from 01 month to 06 months is counted as half a year, from 07 months to 11 months is counted as one year.
Note: In case before January 1, 2014, if the social insurance payment period has odd months, those odd months will be transferred to the period from January 1, 2014 onwards as a basis for calculating benefits. one-time allowance.
+ The one-time death benefit for relatives of pensioners who die is implemented according to the provisions of Clause 3, Article 81 of the 2014 Law on Social Insurance ; Minimum equal to 03 months of current pension.
