Social Insurance Law 2024: Points Businesses Need to Know

Article 1. Scope of adjustment

This Law regulates the rights and responsibilities of agencies, organizations and individuals regarding social insurance and the organization of social insurance implementation; social pension benefits; Register to participate and manage social insurance collection and payment; Compulsory social insurance regimes and policies, voluntary social insurance; social insurance fund; supplementary pension insurance; Complaints, denunciations and handling of social insurance violations; State management of social insurance.

Article 2. Subjects participating in compulsory social insurance and voluntary social insurance

1. Employees who are Vietnamese citizens subject to compulsory social insurance include:

a) People working under an indefinite-term labor contract or a fixed-term labor contract with a term of 01 month or more, including cases where the employee and the employer agree by a different name but have content expressing paid employment, salary and management, administration and supervision of one party;

b) Officials, civil servants and public employees;

c) Defense workers and officials, police workers, and other workers in cipher organizations;

d) Officers and professional soldiers of the People's Army; officers, professional non-commissioned officers, officers, technical non-commissioned officers of the People's Public Security; People who do cipher work are paid the same as soldiers;

d) Non-commissioned officers and soldiers of the People's Army; non-commissioned officers and soldiers on duty of the People's Public Security; Military, police, and cipher students studying are entitled to living expenses;

e) Standing militia;

g) Workers working abroad under contracts specified in the Law on Vietnamese Workers working abroad under contracts, unless an international treaty to which the Socialist Republic of Vietnam is a member has different provisions;

h) Spouses who do not receive a salary from the state budget and are sent on a business trip with a member of a representative agency of the Socialist Republic of Vietnam abroad are entitled to a living allowance;

i) Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital according to the provisions of law; members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and unions of cooperatives according to the provisions of the Law on Cooperatives with salaries;

k) People who work part-time at the commune level, in villages and residential groups;

l) The subjects specified in Point a of this Clause work part-time and have a monthly salary equal to or higher than the salary used as the basis for the lowest compulsory social insurance payment;

m) Business household owners of business households with business registration participate in accordance with Government regulations;

n) Enterprise managers, controllers, representatives of state capital, and representatives of enterprise capital according to the provisions of law; Members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and unions of cooperatives according to the provisions of the Law on Cooperatives do not receive salaries.

2. Employees who are foreign citizens working in Vietnam are subject to compulsory social insurance when working under a fixed-term labor contract with a term of 12 months or more with an employer in Vietnam, except for the following cases:

a) Moving within the enterprise according to the provisions of law on foreign workers working in Vietnam;

b) At the time of entering into the labor contract, you have reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code;

c) International treaties to which the Socialist Republic of Vietnam is a member have different provisions.

3. Employers subject to compulsory social insurance include state agencies and public service units; agencies, units, enterprises of the People's Army, People's Police and cipher organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies, organizations, and international organizations operating in Vietnamese territory; Enterprises, cooperative groups, cooperatives, cooperative unions, business households, other organizations and individuals that hire and use labor under labor contracts.

4. Subjects participating in voluntary social insurance include:

a) Vietnamese citizens aged 15 years or older are not subject to compulsory social insurance and are not receiving pensions, social insurance benefits, or monthly benefits;

b) The subjects specified in Points a and b, Clause 1 of this Article are temporarily suspending the implementation of labor contracts or working contracts, unless the two parties have agreed on paying compulsory social insurance during this period.

5. People who simultaneously belong to many different subjects participating in compulsory social insurance as prescribed in Clause 1 of this Article must participate in compulsory social insurance according to the following regulations:

a) Subjects specified in Points a and l, Clause 1 of this Article who enter into labor contracts with multiple employers will participate in compulsory social insurance according to the first labor contract signed.

In case the labor contract being used as a basis for participation in compulsory social insurance is temporarily suspending the implementation of the contract and the two parties do not have an agreement on paying compulsory social insurance during the suspension period, participation in compulsory social insurance will be in order of the validity period of the signed contract;

b) Subjects specified in Point b and Point i, Clause 1 of this Article who are also subjects specified in Point a or Point l, Clause 1 of this Article shall participate in compulsory social insurance according to the corresponding subjects specified in Point b or Point i, Clause 1 of this Article;

c) Subjects specified in Points i and n, Clause 1 of this Article who work at many enterprises, cooperatives, and unions of cooperatives shall participate in compulsory social insurance at the first enterprise, cooperative, or union of cooperatives participating in management and administration;

d) Subjects specified in Points g and k, Clause 1 of this Article who are also subjects specified in one of Points a, i and l, Clause 1 of this Article will participate in compulsory social insurance according to the corresponding subjects specified in Points a, i or l, Clause 1 of this Article in the order that comes first;

d) Subjects specified in Point k, Clause 1 of this Article who also belong to the subjects specified in Point m or Point n, Clause 1 of this Article shall participate in compulsory social insurance according to the subjects specified in Point k, Clause 1 of this Article;

e) Subjects specified in Points m and n, Clause 1 of this Article and at the same time belong to many subjects specified in Clause 1 of this Article, participation in compulsory social insurance according to the Government's regulations;

g) Subjects specified in Point e, Clause 1 of this Article who are also subjects specified in Point k or m, Clause 1 of this Article will participate in compulsory social insurance according to the subjects specified in Point e, Clause 1 of this Article.

6. The National Assembly Standing Committee decides on compulsory social insurance participation for subjects other than those specified in Clause 1 of this Article who have stable and regular employment and income on the basis of the Government's proposal in accordance with the socio-economic development conditions of each period.

7. Cases not subject to compulsory social insurance include:

a) People who are receiving pensions, social insurance benefits, or monthly benefits.

The Government stipulates that beneficiaries of social insurance benefits and monthly benefits are not subject to compulsory social insurance participation;

b) The employee is a domestic worker;

c) The subjects specified in Points m and n, Clause 1 of this Article have reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code, except in cases where the social insurance payment period is 06 months short as prescribed in Clause 7, Article 33 of this Law.

Article 3. Explanation of terms

In this Law, the following terms are understood as follows:

1. Social insurance is a guarantee to replace or compensate part of the income of social insurance participants when they lose or lose income due to illness, maternity, labor accidents, occupational diseases, retirement or death, on the basis of contributions to the social insurance fund or guaranteed by the state budget.

2. Social pension is a type of social insurance guaranteed by the state budget for eligible elderly people according to the provisions of this Law.

3. Compulsory social insurance is a type of social insurance organized by the State that employees and employers who are subject to compulsory social insurance must participate in.

4. Voluntary social insurance is a type of social insurance organized by the State in which Vietnamese citizens voluntarily participate and can choose the payment level and payment method appropriate to their income.

5. Supplementary pension insurance is a type of voluntary insurance based on market principles to supplement the retirement regime in mandatory social insurance, with a mechanism to create a fund from contributions from the employer or from the employer and employee.

6. Social insurance payment period is the total time paid for compulsory social insurance and voluntary social insurance according to the provisions of this Law, unless an international treaty to which the Socialist Republic of Vietnam is a member has other provisions.

7. Relatives are biological children, adopted children, spouse, biological father, biological mother, adoptive father, adoptive mother, father-in-law, mother-in-law or mother-in-law of the social insurance participant or other family members that the social insurance participant is obliged to care for according to the provisions of law on marriage and family.

8. Beneficiaries are subjects eligible to receive social insurance benefits according to the provisions of this Law.

9. Registering to participate in social insurance means the employer or employee submits a dossier declaring information about the employee, the employer, salary, income as a basis for social insurance payment, payment method and other related contents according to the provisions of law to participate in social insurance to the social insurance agency.

10. Electronic transactions in the field of social insurance are transactions performed by electronic means including registration to participate, issuance of social insurance books, and social insurance payments; settlement and payment of social insurance regimes and other activities in the field of social insurance.

11. National insurance database is a shared database that gathers information about social insurance, unemployment insurance, and health insurance that is digitized, standardized, stored, and managed by information infrastructure to serve state management and transactions of agencies, organizations, and individuals.

12. Copies of documents used to implement social insurance specified in this Law are documents in one of the following cases:

a) Issued by a competent agency or organization from the original book;

b) Certified from the original by a competent agency or organization;

c) Other cases prescribed by the Government.

Article 4. Types and social insurance regimes

1. Social pension has the following regimes:

a) Monthly social pension;

b) Support for funeral costs;

c) Enjoy health insurance paid for by the state budget.

2. Compulsory social insurance has the following regimes:

a) Sickness;

b) Maternity;

c) Retirement;

d) Death;

d) Insurance for labor accidents and occupational diseases according to the provisions of the Law on Occupational Safety and Hygiene.

3. Voluntary social insurance has the following regimes:

a) Maternity allowance;

b) Retirement;

c) Death;

d) Labor accident insurance according to the provisions of the Law on Occupational Safety and Hygiene.

4. Unemployment insurance according to the provisions of the Employment Law.

5. Supplemental pension insurance.

Article 5. Principles of social insurance

1. Compulsory social insurance and voluntary social insurance benefits are calculated on the basis of the rate and time of social insurance payment; There is sharing among social insurance participants according to the provisions of this Law.

2. Compulsory social insurance contributions are calculated on the basis of salary as the basis for compulsory social insurance contributions. Voluntary social insurance premiums are calculated on the basis of income as the basis for voluntary social insurance premiums chosen by the participant.

3. People who have both a period of compulsory social insurance payment and a period of voluntary social insurance payment are entitled to monthly benefits, retirement benefits and death benefits based on the time they have paid compulsory social insurance and voluntary social insurance.

The period of social insurance payment that has been calculated for one-time social insurance benefits is not included in the time used as a basis for calculating social insurance benefits.

4. The social insurance fund is managed centrally, uniformly, publicly and transparently; used for the right purpose and accounted for independently according to component funds and target groups implementing the salary regime prescribed by the State and the salary regime decided by the employer.

5. The implementation of social insurance must be simple, easy, convenient, ensuring timely and full benefits of participants and beneficiaries of social insurance regimes.

6. The minimum social insurance payment period to determine eligibility for monthly pension and death benefits is calculated by year. A year must be 12 months. In case of calculating the benefit level, the period of social insurance payment with 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.

7. The settlement of social insurance benefits is determined according to the provisions of law on social insurance at the time of social insurance benefits.

Article 6. State policy on social insurance

1. Build a multi-layered social insurance system including social pensions, compulsory social insurance, voluntary social insurance, and supplementary pension insurance to reach universal coverage according to a roadmap suitable to socio-economic development conditions.

2. Ensure the legitimate rights and interests of organizations and individuals participating in social insurance; There is a credit support policy for workers who have paid social insurance but lose their jobs.

3. The state budget ensures social pension benefits and a number of other benefits according to the provisions of this Law.

4. Protect, preserve and grow the social insurance fund.

5. Support people participating in voluntary social insurance.

6. Encourage localities, depending on their socio-economic conditions and ability to balance the budget, to combine the mobilization of social resources to support additional social insurance premiums for voluntary social insurance participants and additional support for social pension beneficiaries.

7. Improve laws and policies on social insurance; develop a professional, modern, transparent and effective social insurance implementation system; Prioritize investment in developing information technology infrastructure to meet the requirements of digital transformation, electronic transactions and social insurance management requirements.

8. Encourage participation in supplementary pension insurance.

Article 7. Reference level

1. The reference level is the amount decided by the Government to use to calculate the payment and benefit levels of a number of social insurance regimes specified in this Law.

2. The reference level is adjusted based on the increase in the consumer price index and economic growth, in accordance with the capacity of the state budget and social insurance fund.

3. The Government shall detail this Article.

Article 8. International cooperation on social insurance

1. International cooperation on social insurance is carried out according to the principle of mutual benefit, in accordance with the provisions of international law and Vietnamese law.

2. Encourage international cooperation in strengthening the capacity to manage and organize the implementation of social insurance, develop a social insurance policy system that is flexible, diverse, multi-layered, modern, internationally integrated, towards universal coverage according to a roadmap suitable to the country's socio-economic development conditions, harmoniously combining the principles of contribution - benefit, fairness, equality, sharing and sustainability.

3. Promote negotiations and signing of international treaties and international agreements on social insurance to ensure the rights of Vietnamese workers working abroad and foreign workers coming to work in Vietnam.

4. In case an international treaty to which the Socialist Republic of Vietnam is a member stipulates that the time of participation in social insurance by employees in Vietnam and abroad is counted to consider the conditions for enjoying social insurance benefits, the level of social insurance benefits in Vietnam is calculated according to the time the employee has paid social insurance in Vietnam.

Article 9. Prohibited acts

1. Late payment or evasion of paying compulsory social insurance and unemployment insurance.

2. Appropriating social insurance and unemployment insurance benefits.

3. Obstructing, causing difficulties or damaging the legitimate rights and interests of participants and beneficiaries of social insurance and unemployment insurance.

4. Fraud and falsification of records in the implementation of social insurance and unemployment insurance.

5. Using social insurance funds and unemployment insurance funds illegally.

6. Illegally accessing, exploiting, and providing databases on social insurance and unemployment insurance.

7. Untruthful registration and reporting; Providing inaccurate information about social insurance and unemployment insurance.

8. Colluding, connecting, covering up, and assisting agencies, organizations, and individuals to commit acts that violate the law on social insurance and unemployment insurance.

9. Pledge, buy, sell, mortgage, deposit social insurance books in any form.

10. Other acts as prescribed by law.

Section 1. RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS REGARDING SOCIAL INSURANCE

Article 10. Rights of participants and beneficiaries of social insurance regimes

1. Social insurance participants have the following rights:

a) Enjoy social insurance according to the provisions of this Law;

b) Be issued a social insurance book;

c) Receive monthly information about social insurance payments through electronic means from the social insurance agency; Have information about social insurance payment confirmed by the social insurance agency upon request;

d) Require employers and relevant agencies and organizations to fully fulfill their social insurance responsibilities according to the provisions of law;

d) To propagate and disseminate policies and laws on social insurance;

e) Actively go for a medical assessment to determine the level of reduced working capacity if you are in the case of reserving social insurance payment time and receive medical assessment fees when the medical assessment results meet the conditions to enjoy social insurance according to the provisions of this Law;

g) Complaints, denunciations and lawsuits regarding social insurance according to the provisions of law.

2. Beneficiaries of social insurance have the following rights:

a) Receive social insurance benefits fully, promptly and conveniently;

b) Receive health insurance in case you are receiving a pension; Take leave to enjoy monthly labor accident and occupational disease benefits; during the maternity leave period of 14 working days or more in a month; during the period of leave to enjoy sickness benefits of 14 working days or more in a month or leave to enjoy sickness benefits for employees suffering from diseases on the list of diseases requiring long-term treatment issued by the Minister of Health; are enjoying the regime specified in Article 23 of this Law;

c) Receive medical assessment fees in cases where the employer does not recommend an examination to assess the level of working capacity decline but the medical assessment results are eligible for social insurance benefits according to the provisions of this Law;

d) Authorize another person in writing to carry out social insurance. In case of authorization to receive pensions, social insurance benefits and other benefits according to the provisions of this Law, the authorization document is valid for a maximum of 12 months from the date of establishment of the authorization. The authorization document must be authenticated according to the provisions of law on authentication;

d) For people aged 80 or older, if needed, the social insurance agency or service organization authorized by the social insurance agency shall pay pensions and social insurance benefits at their place of residence in the territory of Vietnam;

e) Be periodically provided with information about social insurance benefits through electronic means by the social insurance agency on a monthly basis; Have information about social insurance benefits confirmed by the social insurance agency upon request;

g) Complaints, denunciations and lawsuits regarding social insurance according to the provisions of law;

h) Refusing to enjoy social insurance benefits.

Article 11. Responsibilities of participants and beneficiaries of social insurance benefits

1. Social insurance participants have the following responsibilities:

a) Pay social insurance according to the provisions of this Law;

b) Monitor the implementation of your social insurance responsibilities;

c) Carry out accurate, truthful and complete declaration of information in accordance with regulations on registration to participate in social insurance.

2. Social insurance beneficiaries have the following responsibilities:

a) Implement regulations on order, procedures and other regulations on social insurance benefits according to the provisions of this Law and other relevant laws;

b) Refund social insurance benefits when there is a decision from a competent authority determining that the benefits are not in accordance with regulations;

c) Every year, the beneficiary of social insurance benefits through a personal account opened at a bank is responsible for coordinating with the social insurance agency or service organization authorized by the social insurance agency to verify information about eligibility for social insurance benefits.

Article 12. Rights of employers

1. Refuse to comply with requests that do not comply with the law on social insurance.

2. To temporarily stop paying compulsory social insurance according to the provisions of Article 37 of this Law.

3. Be guided by the social insurance agency on the order and procedures for implementing social insurance.

4. Propagate and disseminate policies and laws on social insurance.

5. Complaints, denunciations and lawsuits regarding social insurance according to the provisions of law.

Article 13. Responsibilities of the employer

1. Register to participate in compulsory social insurance for employees according to the provisions of this Law; Coordinate with social insurance agencies in returning paper social insurance books to employees.

2. Prepare documents for employees to enjoy social insurance benefits.

3. Coordinate with the social insurance agency in confirming the social insurance payment period when the employee terminates the labor contract, work contract or resigns according to the provisions of law.

4. Pay compulsory social insurance for employees according to the provisions of Article 34 of this Law and monthly deduct the amount of compulsory social insurance payment according to the provisions of Article 33 of this Law from the employee's salary to pay at the same time into the social insurance fund.

5. Consider referring employees subject to the provisions of Article 65 of this Law for medical examination to determine the level of reduced working capacity at the Medical Examination Council.

6. Coordinate with social insurance agencies to pay social insurance benefits to employees in case of payment through the employer.

7. Present and provide complete, accurate and timely information and documents related to social insurance contributions and benefits under the employer's responsibility at the request of competent state agencies.

8. Compensate employees according to the provisions of law if they fail to perform or incompletely fulfill their responsibility to pay compulsory social insurance according to the provisions of this Law, causing damage to the legitimate rights and interests of employees.

9. Coordinate and create conditions for the social insurance agency to recover the social insurance amount improperly received by the employee when there is a decision from the competent authority.

Article 14. Rights and responsibilities of trade unions, Vietnam Fatherland Front and member organizations of the Front

1. Within the scope of its functions and tasks and according to relevant laws, trade unions have the following rights and responsibilities:

a) Protect the legitimate rights and interests of employees participating in social insurance;

b) Request employers and social insurance agencies to provide information about employees' social insurance;

c) Propagate, disseminate and advise on social insurance policies and laws for employees;

d) Carry out supervision activities and make recommendations to competent state agencies to handle violations of the law on social insurance;

d) Participate in inspection and examination of the implementation of laws on social insurance;

e) File a lawsuit against a person who violates the law on social insurance that affects the legitimate rights and interests of employees and employee collectives;

g) Recommend and participate in developing, amending and supplementing policies and laws on social insurance.

2. Within the scope of its functions and tasks and according to relevant laws, the Vietnam Fatherland Front and its member organizations have the following rights and responsibilities:

a) Propagate and mobilize people, union members and members to implement policies and laws on social insurance, and proactively participate in types of social insurance suitable for themselves and their families;

b) Participate in protecting the legitimate rights and interests of union members and members; share information and data about its employees, members, and affiliates with social insurance agencies;

c) Carry out social supervision and criticism activities, participate with state agencies in developing and implementing policies and laws on social insurance.

Article 15. Rights and responsibilities of employers' representative organizations

1. Protect the legitimate rights and interests of employers participating in social insurance.

2. Recommend and participate in developing, amending and supplementing policies and laws on social insurance.

3. Propagate and disseminate social insurance policies and laws to employers.

4. Encourage its member employers to comply with policies and laws on social insurance.

5. Participate in inspection and supervision of the implementation of laws on social insurance according to the provisions of law.

6. Propose competent state agencies to handle violations of the law on social insurance.

Section 2. ORGANIZATION OF SOCIAL INSURANCE IMPLEMENTATION

Article 16. Social insurance agency

1. Social insurance agency is a state agency with the function of implementing social insurance regimes and policies; manage and use social insurance funds, unemployment insurance funds, and health insurance funds; specialized inspection of social insurance, unemployment insurance, and health insurance; Other tasks according to the provisions of this Law and other relevant laws.

2. The Government regulates the functions, tasks, powers and organizational structure of social insurance agencies.

Article 17. Powers of social insurance agencies

1. Require employers to present labor management books, salary scales, payroll and other information and documents related to paying and enjoying compulsory social insurance, unemployment insurance, and health insurance.

2. Have the business registration agency, the agency issuing the operating certificate or operating license connect, share information or provide a copy of the operating license, operating certificate or certificate of registration of enterprises, cooperatives, and business households to review and inspect the implementation of registration to participate in compulsory social insurance for newly established enterprises and organizations.

3. Be provided by the tax authority with information about the employer's salary costs for tax calculation and other information related to social insurance participation in accordance with the law on tax administration.

4. Refuse to pay compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance when the request for payment does not comply with the provisions of law; In case of refusal to pay, a written response must be made clearly stating the reason.

5. Inspect the implementation of laws on compulsory social insurance, voluntary social insurance, and implementation of health insurance medical examination and treatment contracts; payment of unemployment insurance and health insurance. Specialized inspection of social insurance, unemployment insurance, and health insurance.

6. Propose to competent state agencies to develop, amend and supplement policies and laws on social insurance, unemployment insurance, health insurance and management of social insurance funds, unemployment insurance funds, and health insurance funds.

7. Handle violations of the law or propose competent state agencies to handle violations of the law on compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance.

Article 18. Responsibilities of social insurance agencies

1. Propagate, disseminate, answer, and advise on policies and laws on compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance; Develop a social insurance industry development strategy and long-term investment strategy and submit it to competent authorities for approval; Develop annual investment plans and submit them to the Social Insurance Management Council for decision; Organize the assessment and publication of the level of satisfaction of organizations and individuals with the implementation of policies and laws on social insurance, unemployment insurance, and health insurance.

2. Issue the form of social insurance book, form of application for compulsory social insurance, voluntary social insurance, and unemployment insurance after obtaining the consensus of the Ministry of Labor, War Invalids and Social Affairs.

3. Organize the collection and expenditure of compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance according to the provisions of law.

4. Receive applications for compulsory social insurance, voluntary social insurance, unemployment insurance, health insurance and issue social insurance books and health insurance cards to employees.

5. Receive application files and process social insurance benefits; Organize the payment of pensions, social insurance benefits, and unemployment insurance fully, conveniently, and on time.

6. Confirm social insurance and unemployment insurance payment time for each employee; Provide full and timely information on payment, entitlement to benefits, and procedures for implementing mandatory social insurance and voluntary social insurance when requested by employees, employers or trade unions.

7. Apply information technology, reform administrative procedures to ensure openness, transparency, simplicity, and convenience for participants and beneficiaries of social insurance regimes; Store records of participants and beneficiaries of social insurance and unemployment insurance according to the provisions of law.

8. Manage and use the social insurance fund, unemployment insurance fund, and health insurance fund according to the provisions of law.

9. Implement measures to preserve and grow the social insurance fund, unemployment insurance fund, and health insurance fund according to the decision of the Social Insurance Management Council.

10. Carry out statistical and financial accounting work on social insurance, unemployment insurance, and health insurance.

11. Training and professional guidance on social insurance, unemployment insurance, and health insurance.

12. Implement reporting regime as follows:

a) Every 3 months, report to the Social Insurance Management Council on the implementation of social insurance, unemployment insurance, and health insurance policies and regimes;

b) Every 6 months, report to the Ministry of Labor, War Invalids and Social Affairs on the implementation of policies and regimes of compulsory social insurance, voluntary social insurance, and unemployment insurance; Report to the Ministry of Health on the implementation of health insurance policies and regimes;

c) Every 6 months, the local social insurance agency reports to the People's Committee at the same level on the implementation of social insurance, unemployment insurance, and health insurance policies and regimes within the scope of local management;

d) Annually, report to the Ministry of Finance on the management and use of the social insurance fund, unemployment insurance fund, and health insurance fund.

13. Every 5 years, evaluate and forecast the ability to balance the pension and death fund.

14. Provide documents and information related to the implementation of policies and laws on social insurance, unemployment insurance, and health insurance at the request of competent state agencies.

15. Resolve complaints and denunciations about the implementation of social insurance, unemployment insurance, and health insurance according to the provisions of this Law and other relevant laws.

16. Implement international cooperation on social insurance, unemployment insurance, and health insurance.

17. Identify and monitor employees and employers who are eligible to participate in social insurance according to the provisions of Article 30 of this Law.

18. Preside over building, managing, updating and maintaining the national database on insurance and exploiting, using and sharing data in the national database on insurance according to the provisions of law.

Article 19. Social insurance management council

1. The Social Insurance Management Council is organized at the national level and is responsible for helping the Government and the Prime Minister direct and supervise the activities of social insurance agencies and advise on social insurance, unemployment insurance and health insurance policies.

2. The Social Insurance Management Council includes representatives of the Vietnam General Confederation of Labor, central employer representative organizations, the Ministry of Finance, the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Health, the Ministry of Home Affairs, Vietnam Social Insurance, the Ministry of Public Security, the Ministry of National Defense, the State Bank of Vietnam and other relevant organizations and individuals.

3. The Social Insurance Management Council has a President, Vice Presidents and members appointed, dismissed and dismissed by the Prime Minister; The term of office of a member of the Social Insurance Management Council is 5 years.

4. The Government regulates the order and procedures for establishment, working regime, responsibilities, and operating budget of the Social Insurance Management Council and the supporting apparatus of the Social Insurance Management Council.

Members of the Social Insurance Management Council are personally responsible and reserve their decisions and opinions when receiving written opinions or voting to approve the provisions in Article 20 of this Law.

The Chairman of the Social Insurance Management Council reports to the Prime Minister on issues of disagreement among members of the Social Insurance Management Council.

Article 20. Duties, powers and responsibilities of the Social Insurance Management Council

1. Approve the social insurance industry development strategy, long-term, 05-year plan on implementing policies and laws on social insurance, unemployment insurance, health insurance, and long-term investment strategy before submitting to competent authorities for approval or approve the annual plan on implementing policies and laws on social insurance, unemployment insurance, and health insurance; Supervise and inspect the social insurance agency's implementation of strategies, plans and projects after they are approved.

2. Approve annual reports on the implementation of social insurance, unemployment insurance, and health insurance policies and laws; management and use of social insurance funds, unemployment insurance funds, and health insurance funds before the social insurance agency submits them to the competent authority.

3. Decide and be responsible to the Government for the investment portfolio, investment structure and specific investment methods of social insurance funds, unemployment insurance funds, and health insurance funds based on the request of the social insurance agency.

4. Approve the following contents:

a) Projects and plans for preserving and growing social insurance funds, unemployment insurance funds, and health insurance funds;

b) Annual estimates of revenues and expenditures of social insurance funds, unemployment insurance funds, and health insurance funds; spending levels on organization and activities of social insurance, unemployment insurance, and health insurance; final settlement report on organizational expenditures and social insurance activities; long-term investment strategy before the social insurance agency submits it to the competent authority;

c) Annual investment plan.

5. Propose competent state agencies to develop, amend and supplement policies and laws on social insurance, unemployment insurance, health insurance, social insurance development strategy, consolidate the organizational system of social insurance agencies, management and use mechanisms of social insurance funds, unemployment insurance funds, and health insurance funds.

6. Annually, report to the Government and the Prime Minister on the results of activities and the implementation of tasks and powers according to the provisions of this Law.

7. Perform other tasks and powers assigned by the Government and Prime Minister.

Article 21. Subjects and conditions for social pension benefits

1. Vietnamese citizens are entitled to social pension benefits when they meet the following conditions:

a) Be 75 years old or older;

b) Not receiving pension or monthly social insurance benefits, except in other cases as prescribed by the Government;

c) Have a written request for social pension benefits.

2. Vietnamese citizens from full 70 years old to under 75 years old belonging to poor households, near-poor households and meeting the conditions specified in Points b and c, Clause 1 of this Article are entitled to social pension benefits.

3. The National Assembly Standing Committee decides to gradually adjust and reduce the age for social pension benefits based on the Government's proposal in accordance with socio-economic development conditions and the capacity of the state budget in each period.

4. The Government shall detail Clause 2 of this Article.

Article 22. Regimes, order and procedures for implementing social pension benefits

1. The level of monthly social pension benefits is prescribed by the Government in accordance with socio-economic development conditions and the capacity of the state budget in each period. Every 3 years, the Government reviews and considers adjusting the level of social pension benefits.

Depending on socio-economic conditions, ability to balance the budget, and mobilize social resources, the Provincial People's Committee submits to the People's Council at the same level to decide on additional support for social pension beneficiaries.

2. In case the subjects specified in Article 21 of this Law are also eligible for monthly social benefits, they will be entitled to higher benefits.

3. People receiving monthly social pension benefits have health insurance paid by the state budget according to the provisions of the law on health insurance. When they die, the organization or individual taking care of the funeral will receive support for funeral expenses according to the provisions of law on the elderly.

4. The Government regulates the order and procedures for implementing social pension benefits.

Article 23. Benefits for employees who are not eligible for pensions and are not old enough to receive social pension benefits

1. Vietnamese citizens who are old enough to retire and have time to pay social insurance but are not eligible to receive pension according to the provisions of law and are not eligible to receive social pension benefits as prescribed in Article 21 of this Law. If they do not enjoy one-time social insurance and do not reserve it but request it, they will receive a monthly subsidy from their own contributions as prescribed in Clause 2 of this Article.

2. The period of benefit and the level of monthly benefits are determined based on the time of payment and the basis for payment of social insurance by the employee.

3. The lowest monthly benefit level is equal to the monthly social pension benefit specified in Clause 1, Article 22 of this Law.

In case the total amount calculated based on the time of payment and the basis for social insurance payment of the employee is higher than the amount calculated for the monthly benefit equal to the social pension benefit at the time of settlement for the period from full retirement age to full age for social pension benefits, the employee is counted to receive the monthly benefit at the higher level.

In case the total amount calculated based on the time of payment, the basis for social insurance payment is not enough for the employee to enjoy monthly benefits until reaching the age to receive social pension benefits, if the employee wishes, he/she can pay a lump sum for the remaining balance to enjoy until he/she reaches the age to receive social pension benefits.

4. The monthly allowance specified in Clause 3 of this Article is subject to adjustment as prescribed in Article 67 of this Law.

5. In case the person receiving the monthly allowance dies, the relatives are entitled to a one-time allowance for the months not yet received and a one-time funeral allowance if they meet the conditions specified in Point a, Clause 1, Article 85 or Point a, Clause 1, Article 109 of this Law.

6. People who are receiving monthly benefits will receive health insurance from the state budget.

7. The Government regulates this Article in detail.

Article 24. Order and procedures for implementing benefits for employees who are not eligible for pensions and are not old enough to receive social pension benefits

1. Subjects specified in Clause 1, Article 23 of this Law send dossiers to the social insurance agency. Profile includes:

a) Social insurance book;

b) Written request for monthly benefits.

2. Within 05 working days from the date of receipt of complete documents as prescribed in Clause 1 of this Article, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Section 1. REGISTRATION FOR COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE

Article 25. Social insurance book

1. A social insurance book is issued to each employee, which contains basic personal information, records of payment, benefits, settlement of social insurance benefits and other necessary related information.

2. Social insurance books are issued in electronic and paper versions and have the same legal value.

No later than January 1, 2026, issue social insurance books electronically; A paper social insurance book is issued upon request by the social insurance participant.

3. Data on social insurance books are updated accurately and promptly, information collated and managed according to regulations.

4. The Government regulates this Article in detail.

Article 26. Electronic transactions in the field of social insurance

1. Agencies, organizations and individuals that are qualified to conduct electronic transactions in the field of social insurance shall conduct electronic transactions with the social insurance agency in accordance with the provisions of this Law and the law on electronic transactions.

2. Records and documents used in electronic transactions shall comply with the provisions of law on electronic transactions. Electronic transactions in the field of social insurance specified in Clause 1 of this Article have the same legal value as paper transactions.

3. No later than January 1, 2027, the social insurance agency must ensure conditions for conducting electronic transactions in the field of social insurance.

4. The Government regulates in detail this Article and the adjustment, reduction, and simplification of documents and procedures for implementing social insurance from paper transactions according to the provisions of this Law to electronic transactions to ensure convenience for participants and beneficiaries of social insurance regimes.

Article 27. Registration dossier to participate in compulsory social insurance and voluntary social insurance

1. Registration dossier to participate in compulsory social insurance of subjects participating in compulsory social insurance, except subjects specified in Points m and n, Clause 1, Article 2 of this Law includes:

a) The employer's social insurance registration declaration, accompanied by a list of employees participating in social insurance;

b) The employee's social insurance registration declaration.

2. If the registration dossier to participate in compulsory social insurance of the subjects specified at Points m and n, Clause 1, Article 2 of this Law is submitted through the employer, it shall comply with the provisions of Clause 1 of this Article. If submitted by self, the dossier is the declaration specified in Point b, Clause 1 of this Article.

3. Registration dossier to participate in voluntary social insurance is the registration declaration to participate in social insurance of the person participating in voluntary social insurance.

Article 28. Register to participate in social insurance and issue social insurance books

1. The employer is responsible for declaring and submitting the employee's application for compulsory social insurance participation according to the provisions of Clauses 1 and 2, Article 27 of this Law to the social insurance agency within 30 days from the date the employee is eligible to participate in compulsory social insurance, except for the case specified in Clause 2 of this Article.

2. Subjects specified in Points m and Point n, Clause 1, Article 2 of this Law, if submitting on their own, shall submit the dossier, which is the declaration specified in Point b, Clause 1, Article 27 of this Law, to the social insurance agency within 30 days from the date of participation in compulsory social insurance.

3. Social insurance participants voluntarily submit the documents specified in Clause 3, Article 27 of this Law to the social insurance agency.

4. Within 05 working days from the date of receiving complete documents according to regulations, the social insurance agency is responsible for issuing a social insurance book; In case a social insurance book is not issued, a written response must be provided clearly stating the reason.

5. The Government regulates this Article in detail.

Article 29. Adjusting information for registering and declaring participation in social insurance

1. When the information registered to declare participation in social insurance changes, the person registering to declare according to the provisions of Article 28 of this Law shall submit a declaration to adjust the information enclosed with a copy of documents related to the adjustment of information to the social insurance agency.

2. Within 05 working days from the date of receipt of complete declaration and documents as prescribed, the social insurance agency is responsible for adjusting the participant's social insurance participation information; In case no adjustment is made, a written response must be made clearly stating the reason.

Section 2. MANAGEMENT OF COLLECTION AND CONTRIBUTION OF COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE

Article 30. Determining subjects participating in compulsory social insurance and developing subjects participating in voluntary social insurance

1. The social insurance agency shall preside over and coordinate with relevant agencies, organizations and individuals in identifying and monitoring subjects participating in compulsory social insurance specified in Article 2 of this Law; Urging and guiding the preparation of registration documents to participate in compulsory social insurance.

Ministries, ministerial-level agencies, and People's Committees at all levels coordinate with social insurance agencies to organize the identification of subjects participating in compulsory social insurance.

2. The social insurance agency shall preside over and coordinate with relevant agencies, organizations and individuals to advocate for the development of participants in voluntary social insurance.

3. Agencies managing the national database and specialized databases on labor, population, taxes, and business registration are responsible for connecting and sharing information and data related to participants and people eligible to participate in social insurance with social insurance agencies according to Government regulations.

Article 31. Basis for social insurance payment

1. Salary as a basis for paying compulsory social insurance is prescribed as follows:

a) For employees subject to the salary regime prescribed by the State, the salary used as a basis for paying social insurance is the monthly salary according to position, title, rank, grade, military rank and position allowances, extra seniority allowances, career seniority allowances, salary reservation difference coefficient (if any);

b) For employees subject to the salary regime decided by the employer, the salary used as a basis for paying compulsory social insurance is the monthly salary, including salary according to job or title, salary allowances and other additional payments agreed to be paid regularly and stably in each salary period.

In case an employee stops working and still receives a monthly salary equal to or higher than the salary that serves as the basis for the lowest compulsory social insurance payment, the payment will be based on the salary received during the period of work stoppage;

c) For subjects specified in Points dd, e and k, Clause 1, Article 2 of this Law, the salary as a basis for paying compulsory social insurance shall be prescribed by the Government;

d) Subjects specified in Points g, h, m and n, Clause 1, Article 2 of this Law may choose salary as the basis for paying compulsory social insurance, but the lowest is equal to the reference level and the highest is 20 times the reference level at the time of payment.

After at least 12 months of paying social insurance based on the salary as the basis for paying social insurance, the employee can re-select the salary as the basis for paying social insurance;

d) The salary used as a basis for paying compulsory social insurance must be at least equal to the reference rate and at most 20 times the reference rate at the time of payment.

2. The lowest income used as a basis for paying voluntary social insurance is equal to the poverty standard for rural areas and the highest is 20 times the reference level at the time of payment.

3. The Government stipulates in detail point b, clause 1 of this Article; regulates the collection and payment of compulsory social insurance.

Article 32. Social insurance payment rate

1. Compulsory social insurance payment rates include:

a) 3% of salary as a basis for social insurance contributions to the sickness and maternity fund;

b) 22% of salary is the basis for social insurance contributions to the retirement and survivorship fund.

2. The voluntary social insurance payment rate is equal to 22% of income as a basis for social insurance contributions to the retirement and survivorship fund.

Article 33. Compulsory social insurance payment rates, methods and deadlines for employees

1. The payment rates and payment methods of the subjects specified in Points a, b, c, d, i, k and l, Clause 1 and Clause 2, Article 2 of this Law are prescribed as follows:

a) The monthly payment is equal to 8% of salary as a basis for paying compulsory social insurance to the retirement and survivorship fund;

b) Pay to the social insurance agency according to the monthly payment method.

In case the subjects specified in Point a, Clause 1, Article 2 of this Law receive product-based or piece-rate salaries at enterprises, cooperative groups, cooperatives, cooperative unions, business households operating in the fields of agriculture, forestry, fishery and salt production, the payment method shall be made monthly, every 3 months or every 6 months.

2. The payment level, method and time limit of the subjects specified in Point g, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly payment is equal to 22% of salary as a basis for paying compulsory social insurance to the retirement and survivorship fund;

b) Pay to the social insurance agency by the method of payment every 03 months, 06 months, 12 months or pay one time in advance for the period of the contract of Vietnamese workers working abroad; The closing deadline is the last day of the month immediately following the closing cycle.

In case the employee has their contract extended or signs a new labor contract right in the receiving country, they must pay social insurance according to the method specified in this point for the extended period or sign a new labor contract or pay in installments after returning home.

3. The payment level, method and time limit of the subjects specified in Point h, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly payment is equal to 22% of salary as a basis for paying compulsory social insurance to the retirement and survivorship fund;

b) Payment through agencies and organizations that manage cadres, civil servants, public employees, and workers before this person is appointed as a member of the representative agency of the Socialist Republic of Vietnam abroad by the method of payment every month, every 03 months or every 06 months; The closing deadline is the last day of the month immediately following the closing cycle.

4. The payment rates, methods and deadlines of the subjects specified in Points m and n, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly payment is equal to 3% of salary as a basis for paying compulsory social insurance to the sickness and maternity fund, 22% of salary as a basis for paying compulsory social insurance to the retirement and survivorship fund;

b) Pay directly to the social insurance agency or through business households, enterprises, cooperatives, and unions of cooperatives participating in management by payment method every month, every 3 months or every 6 months; The closing deadline is the last day of the month immediately following the closing cycle.

5. Subjects specified in Points a, b, c, d and i, Clause 1 and Clause 2, Article 2 of this Law, but do not receive salary for 14 working days or more in a month, the employee is not required to pay social insurance for that month, unless the employer and employee have agreed on whether to pay social insurance for the employee that month with the basis for payment equal to the basis for paying social insurance for the most recent month.

Subjects specified in Points dd, e and k, Clause 1, Article 2 of this Law who do not work 14 working days or more in a month shall comply with the Government's regulations.

6. In case in the first month of work or in the first month of returning to work, the employee takes leave to enjoy sickness benefits for 14 working days or more, he/she must still pay social insurance for that month.

7. In case the period of compulsory social insurance payment is less than 06 months to be eligible for monthly pension or death benefit, the employee or the employee's relatives can continue to pay a lump sum for the remaining months with a monthly payment equal to the total payment of the employee and the employer before the employee quits work or dies to the pension and death fund. Continuation time is not counted as time spent doing heavy, hazardous, dangerous or especially heavy, toxic, dangerous occupations or jobs in the list of occupations, heavy, toxic, dangerous or especially heavy, toxic, dangerous occupations or jobs issued by the Minister of Labor, War Invalids and Social Affairs, or time spent working in areas with exceptionally difficult socio-economic conditions.

In case an employee stops paying compulsory social insurance but the social insurance payment period is less than 06 months to qualify for pension, he/she has the right to continue paying voluntary social insurance.

8. The Minister of Labor, War Invalids and Social Affairs shall detail Clause 7 of this Article.

Article 34. Compulsory social insurance payment rates, methods and deadlines for employers

1. Employers pay monthly compulsory social insurance calculated on the salary as a basis for paying compulsory social insurance of subjects 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 retirement and death fund.

2. The employer pays 22% of the monthly salary as a basis for compulsory social insurance contributions to the retirement and survivorship fund for the subjects specified in Points dd and e, Clause 1, Article 2 of this Law.

3. The employer is not required to pay social insurance for the subjects as prescribed in Clause 5, Article 33 of this Law, unless the employer has an agreement with the employee on whether to pay social insurance for the employee that month with the basis for payment equal to the basis for payment of social insurance for the most recent month.

4. The latest method and deadline for paying compulsory social insurance for employers is prescribed as follows:

a) The last day of the following month for monthly payment method;

b) The last day of the next month immediately following the closing cycle for the payment method every 03 months or every 06 months.

Article 35. Urging the implementation of the responsibility to pay compulsory social insurance and unemployment insurance

1. For the cases specified in Clause 1, Article 38 of this Law, the social insurance agency is responsible for detecting and urging in writing.

When detecting that the employer is late paying payments in the cases specified in Clauses 2 and 3, Article 38 of this Law or is evading payment, the social insurance agency is responsible for promptly urging them in writing.

2. The social insurance agency publicly discloses on the social insurance agency's electronic information portal the employer's late payment or evasion of paying compulsory social insurance and unemployment insurance.

3. The social insurance agency sends information about employers who are slow to pay or avoid paying compulsory social insurance and unemployment insurance to the state management agency on social insurance and unemployment insurance and relevant inspection agencies for consideration and handling according to their authority.

4. The Government regulates this Article in detail.

Article 36. Social insurance payment rates, methods and deadlines for voluntary social insurance participants

1. Subjects specified in Clause 4, Article 2 of this Law, pay monthly 22% of the income as a basis for voluntary social insurance contributions to the retirement and survivorship fund.

Based on socio-economic development conditions and state budget capacity in each period, the Government stipulates the level of support, subjects of support and duration of implementation of the policy to support social insurance premiums for participants in voluntary social insurance.

2. Voluntary social insurance participants can choose one of the following payment methods:

a) Every month;

b) Every 3 months;

c) Every 6 months;

d) Every 12 months;

d) One time for many years to come with a payment amount lower than the payment amount as prescribed in Clause 1 of this Article;

e) One-time payment for the remaining period of social insurance payment to qualify for pension with a higher payment amount than the amount prescribed in Clause 1 of this Article.

3. The voluntary social insurance payment period for employees is prescribed as follows:

a) During the month for monthly payment method;

b) Within 03 months for payment method every 03 months;

c) In the first 04 months for the payment method every 06 months;

d) In the first 07 months for the payment method every 12 months;

d) At the time of registration of payment method and monthly income level as the basis for payment in the case specified in Point dd Clause 2 of this Article;

e) At the time of registration of payment method and monthly income as a basis for payment in the case specified in Point e, Clause 2 of this Article, but at the earliest, the month preceding the month the employee reaches retirement age according to regulations.

4. The Government stipulates in detail points dd and e, Clause 2 of this Article.

Article 37. Temporary suspension of compulsory social insurance payments

1. Temporary suspension of contributions to the retirement and survivorship fund is prescribed as follows:

a) In case the employer encounters difficulties and must temporarily suspend production and business, resulting in the employee and employer being unable to pay social insurance, contributions to the retirement and survivorship fund may be temporarily suspended for a maximum period of 12 months;

b) At the end of the temporary payment suspension period specified in Point a of this Clause, the employer and employee continue to pay compulsory social insurance and make compensation for the period of temporary payment suspension.

The deadline for compensation payment is the last day of the month following the month in which the payment suspension ends. The amount of compensation payment is equal to the amount payable for the months of temporary payment suspension.

2. If an employee is participating in compulsory social insurance and is temporarily detained or temporarily suspended from work, the employee and employer will temporarily stop paying compulsory social insurance; In case the employee receives back wages in full, the employee and the employer pay compensation for the time of detention or temporary suspension of work with the amount payable for the months of temporary suspension of payment.

3. The Government shall detail this Article; regulate other cases of temporary suspension of compulsory social insurance payments.

Article 38. Delay in paying compulsory social insurance and unemployment insurance

Late payment of compulsory social insurance and unemployment insurance is an act of the employer in one of the following cases:

1. Have not paid or paid in full the amount required according to the application for participation in compulsory social insurance or registered unemployment insurance from the latest date of payment of social insurance as prescribed in Clause 4, Article 34 of this Law or from the latest date of payment of unemployment insurance as prescribed by the law on unemployment insurance, except for the cases specified in Points dd and e, Clause 1, Article 39 of this Law;

2. Failure to register or incomplete registration of the number of people required to participate in compulsory social insurance within 60 days from the expiration date specified in Clause 1, Article 28 of this Law;

3. Failure to register or incomplete registration of the number of people required to participate in unemployment insurance within 60 days from the expiration date of the period required to participate in unemployment insurance according to the provisions of law on unemployment insurance;

4. Belonging to a case that is not considered evasion of paying compulsory social insurance or unemployment insurance according to the provisions of Clause 2, Article 39 of this Law.

Article 39. Evasion of paying compulsory social insurance and unemployment insurance

1. Evasion of paying compulsory social insurance and unemployment insurance is an act of an employer in one of the following cases to not pay or not fully pay social insurance or unemployment insurance for employees:

a) After 60 days from the expiration date specified in Clause 1, Article 28 of this Law, the employer fails to register or registers an insufficient number of people required to participate in compulsory social insurance;

b) After 60 days from the expiration date of the deadline to participate in unemployment insurance according to the provisions of the law on unemployment insurance, the employer does not register or registers an insufficient number of people who must participate in unemployment insurance;

c) Register a salary as a basis for compulsory social insurance payment that is lower than specified in Clause 1, Article 31 of this Law;

d) Registering a salary as a basis for unemployment insurance payment that is lower than the provisions of the law on unemployment insurance;

d) Failure to pay or incomplete payment of the amount registered for compulsory social insurance after 60 days from the date of payment of compulsory social insurance no later than prescribed in Clause 4, Article 34 of this Law and has been urged by a competent authority according to the provisions of Article 35 of this Law;

e) Failure to pay or incomplete payment of the amount registered for unemployment insurance after 60 days from the date of payment of unemployment insurance at the latest according to the provisions of law on unemployment insurance and has been urged by a competent authority according to the provisions of Article 35 of this Law;

g) Other cases are considered evasion of paying compulsory social insurance and unemployment insurance according to Government regulations.

2. The Government shall detail this Article; stipulates that cases falling under Clause 1 of this Article but having a legitimate reason are not considered evasion of paying compulsory social insurance or unemployment insurance.

Article 40. Measures to handle late payment of compulsory social insurance and unemployment insurance

1. Compulsory payment of late payment amount in full; Pay an amount equal to 0.03%/day calculated on the amount of late payment of social insurance and unemployment insurance and the number of days of late payment to the social insurance fund and unemployment insurance fund.

2. Penalties for administrative violations according to the provisions of law.

3. Do not consider awarding emulation titles or forms of reward.

4. The Government shall detail Clause 1 of this Article.

Article 41. Measures to handle acts of evasion of paying compulsory social insurance and unemployment insurance

1. Compulsory payment in full of the missed payment amount; Pay an amount equal to 0.03%/day calculated on the amount of social insurance and unemployment insurance evasion and the number of days evasion of payment to the social insurance fund and unemployment insurance fund.

2. Penalize administrative violations or prosecute criminal liability according to the provisions of law.

3. Do not consider awarding emulation titles or forms of reward.

4. The Government shall detail Clause 1 of this Article.

Section 1. SICKNESS REGIME

Article 42. Subjects and conditions for sickness benefits

1. Subjects specified in Points a, b, c, d, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law are entitled to sickness benefits when taking leave from work in one of the following cases, except for the case specified in Clause 2 of this Article:

a) Treatment for diseases that are not occupational diseases;

b) Treatment for accidents that are not occupational accidents;

c) Treatment for accidents when traveling from home to work or from work to home according to a reasonable route and time according to the provisions of law on occupational safety and hygiene;

d) Treatment and rehabilitation of labor functions when injuries or illnesses recur due to labor accidents, occupational diseases or accidents specified in Point c of this Clause;

d) Donate, take, transplant human tissues and organs according to the provisions of law;

e) Taking care of sick children under 7 years old.

2. Employees are not entitled to sickness benefits in the following cases:

a) Self-injury or harm to one's health;

b) Using narcotics and drug precursors according to the list prescribed by the Government, except in the case of using precursor drugs or combination drugs containing precursors as prescribed by medical examination and treatment practitioners at medical examination and treatment establishments;

c) During the first period of time off work for treatment and rehabilitation in case of a work accident or occupational disease;

d) During the leave period as prescribed in Clause 1 of this Article, which coincides with the leave period according to the provisions of the labor law or is on leave with full salary according to the provisions of other specialized laws or is on leave to enjoy maternity, convalescence and health recovery according to the provisions of the law on social insurance.

Article 43. Time to enjoy sickness benefits

1. The maximum time to enjoy sickness benefits in a year (from January 1 to December 31) for subjects specified in Points a, b, c, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law is calculated based on working days excluding holidays, New Year, and weekly days off and is prescribed as follows:

a) Working under normal conditions, you are entitled to 30 days if you have paid compulsory social insurance for less than 15 years; 40 days if the payment has been made for 15 years to less than 30 years; 60 days if you have paid for 30 years or more;

b) Doing occupations or jobs that are heavy, toxic, dangerous or particularly heavy, toxic or dangerous in the list of occupations or jobs that are heavy, toxic, dangerous or especially heavy, toxic or dangerous promulgated by the Minister of Labor, War Invalids and Social Affairs or working in areas with particularly difficult socio-economic conditions, you will be entitled to 40 days if you have paid compulsory social insurance for less than 15 years; 50 days if the payment has been made for 15 years to less than 30 years; 70 days if paid for 30 years or more.

2. At the end of the sickness benefit period specified in Clause 1 of this Article, if treatment continues, the employee who leaves work due to a disease on the list of diseases requiring long-term treatment promulgated by the Minister of Health will continue to enjoy the sickness benefit at the rate prescribed in Clause 3, Article 45 of this Law. The time off to enjoy sickness benefits as prescribed in this Clause is calculated based on working days, excluding holidays, Tet holidays, and weekly days off.

3. The duration of sickness benefits for the subjects specified in Point d, Clause 1, Article 2 of this Law is based on the inpatient treatment period at the medical examination and treatment facility and the time the employee must take leave from work as directed by the medical examination and treatment practitioner at the medical examination and treatment facility.

Article 44. Time to enjoy benefits when taking care of a sick child

1. The maximum time to enjoy benefits when taking care of a sick child in a year (from January 1 to December 31) for each child is 20 days if the child is under 3 years old; Maximum 15 days if the child is from 3 years old to under 7 years old.

2. In case both parents participate in compulsory social insurance, the time to enjoy the benefits when taking care of their sick child shall be as prescribed in Clause 1 of this Article.

3. Time off from work to take care of a sick child specified in this Article is calculated on the basis of working days, excluding holidays, Tet holidays, and weekly days off.

Article 45. Sickness benefits

1. Sickness benefits are calculated monthly and based on the following:

a) Salary used as a basis for social insurance payment of the most recent month before the month of leave to enjoy sickness benefits;

b) Salary as a basis for social insurance payment of the first month of participation in social insurance or the month of re-participation if you have to quit your job to enjoy sickness benefits in the first month of participation or the month of re-participation.

2. The employee's sickness benefit specified in Clause 1, Article 43 and Article 44 of this Law is equal to 75% of the salary as a basis for social insurance payment specified in Clause 1 of this Article.

3. The employee's sickness benefit level specified in Clause 2, Article 43 of this Law is calculated as follows:

a) Equal to 65% of the salary as a basis for paying social insurance specified in Clause 1 of this Article if you have paid compulsory social insurance for 30 years or more;

b) Equal to 55% of the salary as a basis for paying social insurance specified in Clause 1 of this Article if you have paid compulsory social insurance for 15 to less than 30 years;

c) Equal to 50% of the salary as a basis for paying social insurance specified in Clause 1 of this Article if you have paid compulsory social insurance for less than 15 years.

4. The employee's sickness benefit specified in Clause 3, Article 43 of this Law is equal to 100% of the salary as a basis for social insurance payment specified in Clause 1 of this Article.

5. The sickness benefit per day is calculated as the monthly sickness benefit divided by 24 days. The half-day sickness benefit rate is calculated as half the one-day sickness benefit rate.

When calculating the sickness benefit rate for employees who leave work for less than a full day, the absence from work for less than half a day is counted as half a day; from half a day to less than one day is counted as one day.

6. The Minister of Labor, War Invalids and Social Affairs shall detail working days; regulates the calculation and determination of conditions for each case to resolve sickness benefits.

Article 46. Convalescence and recovery after illness

1. Employees who have taken leave from work to enjoy sickness benefits for 30 days or more in a year, within a period of 30 days from the end of the leave period to enjoy sickness benefits but their health has not yet recovered, are entitled to take a maximum of 10 days off to recover their health in a year (from January 1 to December 31).

Continuous rest and recovery time includes holidays, New Year, and weekly days off. If an employee is eligible to take leave for convalescence and health recovery in any year, the time off to enjoy convalescence and health recovery will be calculated for that year. In case there is time off for convalescence and health recovery from the end of the previous year to the beginning of the next year, that time off is counted for the previous year.

2. The time off for convalescence and health recovery is decided by the employer and the Grassroots Trade Union Executive Committee; In case the two parties have different opinions, the employer decides on the number of days off based on the proposal of the grassroots trade union executive committee. In case the employing unit does not have a grassroots union, the employer decides. The maximum time for recuperation and recovery is prescribed as follows:

a) 10 days for workers whose health has not recovered after a period of illness due to a disease requiring long-term treatment;

b) 07 days for workers whose health has not recovered after illness due to surgery;

c) 05 days for other cases.

3. The benefit rate for one day of rest and recovery after illness is 30% of the reference rate.

4. The Minister of Labor, War Invalids and Social Affairs regulates the calculation and determination of conditions for each case of convalescence and recovery after illness.

Article 47. Application for sickness benefits

1. Dossier to request sickness benefits for an employee or employee's child receiving inpatient treatment must be an original or a copy of one of the following documents:

a) Hospital discharge certificate;

b) Summary of medical records;

c) Other documents proving the inpatient treatment process.

2. Dossier to request sickness benefits for an employee or employee's child receiving outpatient treatment is one of the following documents:

a) Certificate of leave to enjoy social insurance;

b) Original or copy of hospital discharge note specifying the time required for outpatient treatment after inpatient treatment;

c) Original or copy of the medical record summary indicating the time required for outpatient treatment after inpatient treatment.

3. Documents requesting sickness benefits for employees or children of employees undergoing medical examination and treatment abroad are medical examination and treatment documents showing the name of the disease and duration of treatment issued by the medical examination and treatment facility abroad and must meet the following requirements:

a) Have a Vietnamese translation notarized or authenticated according to the provisions of law on notarization and authentication;

b) Consular legalization, unless an international treaty to which the Socialist Republic of Vietnam is a member has other provisions.

4. The Minister of Health regulates the form, order, and authority to issue documents in the dossiers specified in Clauses 1 and 2 of this Article issued by medical examination and treatment facilities and prescribes replacement documents in cases of force majeure due to natural disasters, catastrophes, and epidemics.

Article 48. Settlement of sickness benefits

1. The employee is responsible for submitting the documents specified in Article 47 of this Law to the employer. The deadline for submitting applications is 45 days from the date of return to work.

2. Within 07 working days from the date of receiving complete documents from the employee, the employer is responsible for making a list of employees taking leave to enjoy sickness benefits along with documents submitted to the social insurance agency.

3. Within 07 working days from the date of receiving complete documents as prescribed from the employer, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Article 49. Settlement of benefits for convalescence and health recovery after illness

1. Within 07 working days from the date the employee leaves work to receive convalescence and health recovery benefits after illness, the employer shall make a list of employees taking leave to receive convalescence and health recovery benefits and submit it to the social insurance agency.

2. Within 07 working days from the date of receipt of the list prepared by the employer, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

Section 2. MATERNITY REGIME

Article 50. Subjects and conditions for maternity benefits

1. Subjects specified in Points a, b, c, d, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law are entitled to maternity benefits when falling into one of the following cases:

a) Pregnant female workers;

b) Female workers give birth;

c) Female employees are surrogate mothers;

d) Female workers rely on surrogacy;

d) Employees adopting children under 6 months old;

e) Employees use contraceptive methods that must be performed at medical examination and treatment facilities;

g) Male workers participating in compulsory social insurance whose wife gives birth and whose wife gives birth as a surrogate mother.

2. Subjects specified in Points b, c, d and dd, Clause 1 of this Article must pay compulsory social insurance for 6 months or more in the 12 months immediately preceding giving birth or adopting a child when using surrogacy or adopting a child under 6 months old.

3. Subjects specified in Points b and c, Clause 1 of this Article who have paid compulsory social insurance for 12 months or more but must take time off work during pregnancy to take care of the pregnancy as directed by the medical examination and treatment practitioner at the medical examination and treatment facility must pay compulsory social insurance for 03 months or more during the 12 months immediately before giving birth.

4. Subjects who meet the conditions specified in Clause 2 or Clause 3 or Clause 5 of this Article and terminate their labor contract, work contract or quit their job before giving birth or adopting a child when using surrogacy or adopting a child under 06 months of age will still be entitled to maternity benefits as prescribed in Articles 53, 54, 55 and 56 and Clauses 1, 2 and 3, Article 58 of this Law. The period of maternity benefits is not counted as the period of social insurance payment.

5. Subjects specified in Point b, Clause 1 of this Article have paid compulsory social insurance for 6 months or more in the 24 months immediately before giving birth in case of having to quit work for infertility treatment.

Article 51. Time off to enjoy maternity leave during prenatal check-ups

1. Pregnant female employees are entitled to take maternity leave to go for a maximum of 05 prenatal check-ups, each time not exceeding 02 days.

2. Time off from work to enjoy maternity benefits during prenatal check-ups is calculated based on working days, excluding holidays, New Year holidays, and weekly days off.

Article 52. Time off to enjoy maternity benefits for miscarriage, abortion, fetal death in the uterus, fetal death during labor, ectopic pregnancy

1. The time off to enjoy maternity benefits for miscarriage, abortion, intrauterine death, fetal death during labor, or ectopic pregnancy is determined by the medical examination and treatment practitioner at the medical examination and treatment facility, but is maximum according to the following regulations:

a) 10 days if the fetus is under 5 weeks old;

b) 20 days if the fetus is from 5 weeks old to under 13 weeks old;

c) 40 days if the fetus is from 13 weeks old to under 22 weeks old;

d) 50 days if the fetus is 22 weeks or older.

2. In case a pregnant female employee of 22 weeks or more meets the conditions specified in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law and suffers a miscarriage, abortion, intrauterine fetal death, or fetal death during labor, the female employee and her husband are entitled to leave to enjoy maternity leave as in the case of a female employee giving birth.

3. The maternity leave period specified in Clause 1 of this Article includes holidays, Tet holidays, and weekly days off.

Article 53. Time off to enjoy maternity benefits when giving birth

1. The maternity leave period for female employees when giving birth is implemented according to the provisions of Clause 1, Article 139 of the Labor Code.

In case a female employee returns to work before the end of the maternity leave period when giving birth as prescribed in Clause 4, Article 139 of the Labor Code, she will receive wages for the working days paid by the employer and continue to receive maternity benefits at the rate specified in Article 59 of this Law; Employers and employees are responsible for paying mandatory social insurance for the time the employee returns to work.

2. Male employees who are participating in compulsory social insurance when their wife gives birth are entitled to take maternity leave for the following period:

a) 05 working days;

b) 07 working days when the wife gives birth and requires surgery or gives birth to a child under 32 weeks of age;

c) In case the wife gives birth to twins, she is entitled to 10 working days off. In case of giving birth to triplets or more, you are entitled to an additional 03 working days off for each child from the third child onwards;

d) In case the wife has to have surgery to give birth to twins, she is entitled to 14 working days off. In case triplets or more require surgery, you will be entitled to an additional 03 working days off for each child from the third child onwards.

3. The starting date of leave to enjoy maternity benefits specified in Clause 2 of this Article must be within 60 days from the date the wife gives birth. In case the employee takes multiple leaves, the starting date of the last leave must be within the first 60 days from the date the wife gives birth and the total time off to enjoy maternity benefits must not exceed the time specified in Clause 2 of this Article.

4. In case a female employee is pregnant with twins or more and at birth, if the fetus dies in the uterus or the fetus dies during labor, the time off to enjoy maternity benefits and a one-time allowance when giving birth is calculated according to the number of fetuses including living children, dead children and dead fetuses.

5. In case only the mother or both parents participate in compulsory social insurance and the mother dies after giving birth, the father or direct caregiver will be entitled to take maternity leave to take care of the child for the remaining time of the mother as prescribed in Clause 1 of this Article. In case the mother participates in compulsory social insurance but does not meet the conditions prescribed in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law and dies, the father or the person directly raising her will be entitled to leave to enjoy maternity benefits until the child is 6 months old.

6. In case the father or direct caregiver does not leave work as prescribed in Clause 5 of this Article, in addition to salary, he/she will also receive maternity benefits for the remaining time of the mother from the day immediately following the date of the mother's death as prescribed in Clause 1 of this Article.

7. In case only the father participates in compulsory social insurance and the mother dies after giving birth or faces a risk after giving birth and is not healthy enough to take care of the child as certified by the medical examination and treatment facility, the father is entitled to leave his job to enjoy maternity benefits until the child is 6 months old.

8. In the case of a female employee giving birth, an employee adopting a child under 06 months old, a female employee being a surrogate when giving birth, a female employee using a surrogate mother, the time off to enjoy maternity benefits is counted as the period of compulsory social insurance payment, the employee and the employer are not required to pay social insurance.

For other cases where the maternity leave period is 14 working days or more in a month, this time is counted as the period of compulsory social insurance payment, the employee and employer are not required to pay social insurance.

9. The maternity leave period specified in Clauses 1, 4, 5, 6 and 7 of this Article includes holidays, New Year and weekly days off.

Article 54. Maternity benefits for female surrogate employees

1. Female employees who are surrogate mothers are entitled to leave to enjoy maternity benefits during prenatal check-ups according to the provisions of Article 51 of this Law.

2. Female employees who are surrogate mothers when having a miscarriage, abortion, or having a dead fetus in the uterus, a dead fetus during labor, or an ectopic pregnancy are entitled to leave to enjoy maternity benefits according to the provisions of Article 52 of this Law.

3. Female employees who are surrogate mothers when giving birth and meet the conditions specified in Clause 2 or Clause 3, Article 50 of this Law are entitled to:

a) Leave to enjoy maternity benefits until the time the child is delivered to the surrogate mother, but not exceeding the time specified in Clause 1, Article 53 of this Law.

In cases where from the date of birth to the time of delivery of the child, the period of maternity benefits is less than 60 days, the female surrogate mother is still entitled to maternity benefits until 60 days have passed, including holidays, Tet, and weekly days off. The time of handing over the child to the surrogate mother is the time stated in the document confirming the time of handover of the child to the surrogate mother and the surrogate mother.

In case before the time of delivery, if the child dies and the maternity leave period is less than 60 days, the surrogate female employee will still be entitled to maternity leave until the full 60 days including holidays, Tet, and weekly days off;

b) During the first 30 days from the date of expiration of the maternity benefit period specified in Clause 2 of this Article and Point a of this Clause, if the surrogate female employee's health has not recovered, the surrogate female employee is entitled to take leave to recuperate and recover according to the provisions of Article 60 of this Law, except in cases where the surrogate female employee terminates the labor contract, work contract or quits her job before giving birth.

4. When a female employee gives birth as a surrogate mother, the husband who is participating in compulsory social insurance is entitled to leave to enjoy maternity benefits according to the provisions of Clauses 2 and 3, Article 53 of this Law.

Article 55. Maternity benefits for female employees using surrogate motherhood

Female employees using surrogate motherhood who have paid compulsory social insurance for 6 months or more within the 12 months up to the time of receiving the child are entitled to maternity benefits as follows:

1. Receive maternity leave from the time you receive your child until your child is 6 months old. In case of twins or more, you are entitled to an additional 01 month leave for each child from the second child onwards.

In case a female employee using surrogacy does not quit her job, in addition to salary, she will also receive maternity benefits according to regulations;

2. In case the female employee using surrogate motherhood dies or is certified by a medical examination and treatment facility as not being healthy enough to take care of the child under 6 months old, the husband of the female employee requesting surrogate motherhood or the person directly raising her will be entitled to leave to enjoy maternity benefits to take care of the child for the remaining time of the female employee using surrogate motherhood according to the provisions of Clause 1 of this Article.

In case the husband of the female employee using surrogacy or the direct caregiver is participating in mandatory social insurance but does not quit his job, in addition to salary, he will also receive maternity benefits for the remaining time of the female employee using surrogate mother according to the provisions of Clause 1 of this Article.

Article 56. Maternity benefits when adopting children under 6 months old

1. Employees who adopt a child under 6 months old are entitled to maternity leave from the date of adoption until the child is 6 months old.

In case both parents participate in compulsory social insurance and are eligible to enjoy maternity benefits specified in Clause 2, Article 50 of this Law, only the father or mother is entitled to take leave to enjoy maternity benefits.

2. Employees who adopt children under 6 months of age and do not quit their job are only entitled to a one-time allowance as prescribed in Article 58 of this Law.

Article 57. Time off from work to enjoy benefits when using contraceptive measures

1. The time the employee takes leave to enjoy maternity benefits when performing contraceptive measures is specified by the medical examination and treatment practitioner at the medical examination and treatment facility, but must not exceed 07 days for female employees with intrauterine contraceptive devices and must not exceed 15 days for employees performing sterilization measures.

2. The maternity leave period specified in Clause 1 of this Article includes holidays, Tet holidays, and weekly days off.

Article 58. One-time allowance when giving birth, receiving a child through surrogacy or adopting a child under 06 months old

1. Female employees who give birth and meet the conditions specified in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law are entitled to a one-time allowance when giving birth.

If a female employee gives birth but does not meet the conditions specified in Clause 2, Clause 3 or Clause 5, Article 50 of this Law, but the husband meets the conditions specified in Clause 2, Article 50 of this Law, the husband will receive a one-time allowance.

2. Female surrogate mothers who meet the conditions prescribed in Clause 2 or Clause 3, Article 50 of this Law are entitled to a one-time allowance when giving birth.

In case the surrogate mother does not participate in compulsory social insurance or is not eligible, the surrogate mother who has paid compulsory social insurance for 6 months or more within the 12-month period up to the time of receiving the child will receive a one-time subsidy.

In case the surrogate mother or surrogate mother does not participate in mandatory social insurance or is not eligible, the husband of the surrogate mother who has paid compulsory social insurance for 6 months or more within the 12-month period up to the time of receiving the child will receive a one-time subsidy.

In case the surrogate mother, the surrogate mother and the surrogate mother's husband do not participate in mandatory social insurance or are not eligible, the surrogate's husband who has paid compulsory social insurance for 6 months or more within the 12-month period up to the time the surrogate gives birth will receive a one-time allowance.

3. Employees who adopt children under 06 months old and meet the conditions prescribed in Clause 2, Article 50 of this Law will receive a one-time allowance.

4. The one-time allowance for each child specified in Clauses 1, 2 and 3 of this Article is equal to 02 times the reference rate in the month the female employee gives birth, receives a child through surrogacy or adoption.

Article 59. Maternity allowance

1. The employee's one-month maternity allowance specified in Articles 51, 52, 53, 54, 55, 56 and 57 of this Law is equal to 100% of the average salary as a basis for compulsory social insurance payment of the last 6 months before leaving work to enjoy maternity benefits.

For employees who have paid compulsory social insurance for less than 6 months, the employee's maternity allowance specified 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 is the average salary as a basis for paying compulsory social insurance of the months paid.

2. One day's maternity allowance for the cases specified in Article 51 and Clause 2, Article 53 of this Law is calculated as one month's maternity allowance divided by 24 days.

3. Maternity allowance when giving birth, receiving a child through surrogacy or adopting a child under 06 months old is calculated according to the maternity allowance specified in Clause 1 of this Article. In case of odd days or cases specified in Article 52 and Article 57 of this Law, the daily allowance is calculated as the one-month maternity allowance divided by 30 days.

4. Maternity benefits of female surrogate employees and female employees using surrogate mothers are implemented in accordance with the provisions of Clauses 1, 2 and 3 of this Article and are calculated on the basis of the average salary as a basis for paying compulsory social insurance according to the provisions of this Article before leaving the job to enjoy the maternity benefits of female surrogate employees and female employees using surrogate mothers.

5. The Minister of Labor, War Invalids and Social Affairs regulates the calculation and determination of conditions for each case of maternity benefits.

Article 60. Convalescence and health recovery after maternity

1. 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, female employees who have not yet recovered their health are entitled to leave to recuperate and recover their health.

Continuous rest and recovery time includes holidays, New Year, and weekly days off. In case there is time off for convalescence and health recovery from the end of the previous year to the beginning of the next year, that time off is counted for the previous year.

2. The period of rest and health recovery specified in Clause 1 of this Article is decided by the employer and the Grassroots Trade Union Executive Committee; In case the two parties have different opinions, the employer decides on the number of days off based on the proposal of the grassroots trade union executive committee. In case the employing unit does not have a grassroots union, the employer decides. Maximum rest and recovery time is prescribed as follows:

a) 10 days for female workers giving birth to two or more children at once;

b) 07 days for female workers who give birth and require surgery;

c) 05 days for other cases.

3. The benefit rate for one day of rest and recovery after maternity leave is 30% of the reference rate.

4. The provisions in Clauses 1, 2 and 3 of this Article do not apply in cases where female employees return to work before the end of the maternity leave period when giving birth specified in Clause 1, Article 53 of this Law.

5. The Minister of Labor, War Invalids and Social Affairs regulates the calculation and determination of conditions for each case of convalescence and recovery after maternity leave.

Article 61. Application for maternity benefits

1. The dossier to request maternity benefits for a female employee giving birth or a female employee giving birth as a surrogate mother or a female employee using a surrogate mother is a copy of the birth certificate or birth certificate extract or a copy of the child's birth certificate and other documents in the following cases:

a) Documents proving the female employee's infertility treatment process in the case specified in Clause 5, Article 50 of this Law;

b) Copy of death certificate or death certificate extract of female employees giving birth, female employees using surrogate motherhood in case of death after giving birth;

c) Original or copy of written confirmation from the medical examination and treatment facility about the condition of the mother after giving birth but is no longer healthy enough to take care of the child or the female employee using surrogate mother after receiving the child is no longer healthy enough to take care of the child;

d) Original or copy of the medical examination and treatment facility's confirmation that the female employee must take leave from work to recover from pregnancy in the case specified in Clause 3, Article 50 of this Law;

d) A copy of the agreement on surrogacy for humanitarian purposes according to the provisions of Article 96 of the Law on Marriage and Family and a copy of the document confirming the time of handover and receipt of the child between the surrogate mother and the surrogate mother in case the female employee gives birth to the child or the female employee receives the child.

2. Dossier to request maternity benefits for female employees giving birth and female employees giving birth as a surrogate mother in case the child dies immediately after birth without a birth certificate being issued, or pregnant female employees 22 weeks or older who are eligible to enjoy maternity benefits when giving birth according to the provisions of Clause 2, Article 52 of this Law is one of the following documents:

a) Original or copy of summary of medical records showing information about child death or fetal death;

b) The original or copy of the hospital discharge certificate of the female employee giving birth or of the female employee giving birth as a surrogate mother showing information about the death of the child or fetus;

c) Copy of the child's death notice;

d) Written confirmation from the Commune People's Committee in case the child dies within 24 hours after birth.

3. Documents requesting maternity benefits for female employees during prenatal check-ups according to the provisions of Article 51 of this Law; Female employees have miscarriages, abortions, or have a dead fetus in the uterus, a dead fetus during labor, or an ectopic pregnancy as prescribed in Article 52 of this Law; The employee uses contraception according to the provisions of Article 57 of this Law, which is one of the following documents:

a) Original or copy of hospital discharge papers or summary of medical records or documents proving the employee's inpatient treatment process in case of inpatient treatment;

b) Certificate of leave to enjoy social insurance in case of outpatient treatment;

c) Original or copy of hospital discharge certificate showing specified information about the time required for outpatient treatment after inpatient treatment.

4. Dossier requesting maternity benefits for employees adopting children under 06 months of age includes a copy of the adoption certificate and child delivery record.

5. The dossier requesting leave to enjoy maternity leave or a one-time allowance for male employees when his wife gives birth is a copy of the birth certificate or birth certificate extract or a copy of the child's birth certificate; In case the birth certificate does not show information about giving birth requiring surgery or giving birth to a child under 32 weeks of age, an original copy or copy of a document from a medical examination and treatment facility is required showing information about giving birth to a child requiring surgery or giving birth to a child under 32 weeks of age.

In case the child dies after birth but has not been issued a birth certificate, the dossier must be the original or a copy of the mother's medical record summary or hospital discharge certificate showing information about the dead child.

6. The application dossier for maternity benefits for the husband of a female employee who requests a one-time allowance when receiving a child must include a copy of the birth certificate or extract of the birth certificate or a copy of the child's birth certificate. In case the child dies after birth but has not been granted a birth certificate, the dossier is a copy of the medical record summary or the original or copy of the surrogate mother's hospital discharge certificate showing information about the dead child or another document from the medical examination and treatment facility showing information about the child dying after birth.

7. Dossier to request maternity leave or a one-time allowance for the husband of a surrogate female employee when his wife gives birth includes the following documents:

a) Copy of birth certificate or birth certificate extract or copy of birth certificate; In case the birth certificate does not show information about giving birth requiring surgery or giving birth to a child under 32 weeks of age, an original copy or copy of a document from a medical examination and treatment facility is required showing information about giving birth to a child requiring surgery or giving birth to a child under 32 weeks of age;

b) A copy of the agreement on surrogacy for humanitarian purposes as prescribed in Article 96 of the Law on Marriage and Family.

8. In case the documents specified in Clauses 1, 2, 3, 4, 5, 6 and 7 of this Article or documents with similar content are issued by competent foreign agencies, organizations or individuals, the following requirements must be met:

a) Have a Vietnamese translation notarized or authenticated according to the provisions of law on notarization and authentication;

b) Consular legalization, unless an international treaty to which the Socialist Republic of Vietnam is a member has other provisions.

9. The Minister of Health regulates the form, order, and authority to issue documents in the dossiers specified in Points a, c and d, Clause 1 of this Article issued by medical examination and treatment facilities and prescribes replacement documents in cases of force majeure due to natural disasters, disasters, and epidemics.

Article 62. Resolve maternity benefits for participants in compulsory social insurance

1. The employee is responsible for submitting the documents specified in Article 61 of this Law to the employer. The deadline for submitting applications is 45 days from the end of the maternity leave period.

Within 07 working days from the date of receiving complete documents from the employee, the employer is responsible for making a list of employees taking maternity leave along with the documents specified in Article 61 of this Law and submitting them to the social insurance agency.

2. The employee submits the documents specified in Article 61 of this Law to the social insurance agency in case of quitting the job before giving birth, adopting a child through surrogacy, adopting a child under 06 months old or no longer having an employer.

3. The social insurance agency is responsible for processing within 07 working days from the date of receiving complete documents from the employer, 05 working days from the date of receiving complete documents from the employee; If not resolved, a written response must be made clearly stating the reason.

Article 63. Settlement of benefits for convalescence and health recovery after maternity

1. Within 07 working days from the date the employee takes leave to receive convalescence and post-maternity benefits, the employer shall make a list of employees taking leave to receive post-maternity convalescence and recovery benefits and submit it to the social insurance agency.

2. Within 07 working days from the date of receiving the list according to regulations, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

Section 3. RETIREMENT PROGRAM

Article 64. Subjects and conditions for pension enjoyment

1. Subjects specified in Points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law, when retiring from work and having paid compulsory social insurance for 15 years or more, are entitled to pension if they fall into one of the following cases:

a) Full retirement age as prescribed in Clause 2, Article 169 of the Labor Code;

b) Reach the retirement age as prescribed in Clause 3, Article 169 of the Labor Code and have a total period of compulsory social insurance payment of 15 years or more when doing heavy, toxic, dangerous or especially heavy, toxic, dangerous occupations and jobs in the list of heavy, toxic, dangerous or especially heavy, toxic, dangerous occupations and jobs issued by the Minister of Labor, War Invalids and Social Affairs or working in areas with poor economic conditions. extremely difficult socio-economic conditions, including working time in a place with a regional allowance coefficient of 0.7 or more before January 1, 2021;

c) Have a maximum age of 10 years younger than the age specified in Clause 2, Article 169 of the Labor Code and have worked for 15 years or more in coal mining in underground mines according to Government regulations;

d) People infected with HIV/AIDS due to occupational accidents while performing assigned tasks.

2. Subjects specified in Points d, dd and e, Clause 1, Article 2 of this Law, when quitting their jobs and having paid compulsory social insurance for 15 years or more, are entitled to pension if they fall into one of the following cases:

a) Have a maximum age of 05 years younger than the age specified in Clause 2, Article 169 of the Labor Code, unless the Law on Officers of the Vietnam People's Army, the Law on the People's Public Security, the Law on Cipher, the Law on Professional Soldiers, Defense Workers and Employees have other provisions;

b) Have a maximum age of 10 years younger than the age specified in Clause 2, Article 169 of the Labor Code and have a total period of compulsory social insurance payment of 15 years or more when doing heavy, toxic, dangerous or especially heavy, toxic, dangerous occupations and jobs in the list of heavy, toxic, dangerous or especially heavy, toxic, dangerous occupations and jobs issued by the Minister of Labor, War Invalids and Social Affairs or working in an area with extremely difficult socio-economic conditions, including working in a place with a regional allowance coefficient of 0.7 or more before January 1, 2021;

c) People infected with HIV/AIDS due to occupational accidents while performing assigned tasks.

3. The Government regulates pension benefits in cases where the date and month of birth cannot be determined or records are lost and other special cases.

Article 65. Subjects and conditions for receiving pension when working capacity is reduced

1. Subjects specified in Points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law, when retiring from work and having paid compulsory social insurance for 20 years or more, are entitled to a pension at a lower rate than those who are eligible for pension specified in Points a, b and c, Clause 1, Article 64 of this Law if they fall into one of the following cases:

a) Have a maximum age of 05 years younger than the age specified in Point a, Clause 1, Article 64 of this Law and have a reduced working capacity from 61% to less than 81%;

b) Have a maximum age of 10 years younger than the age specified in Point a, Clause 1, Article 64 of this Law and have a working capacity decrease of 81% or more;

c) Have worked for 15 years or more in an occupation or job that is particularly heavy, toxic or dangerous in the list of occupations or job that is particularly arduous, toxic and dangerous issued by the Minister of Labor, War Invalids and Social Affairs and has a working capacity decrease of 61% or more.

2. Subjects specified in Points d, dd and e, Clause 1, Article 2 of this Law, when quitting their job, having paid compulsory social insurance for 20 years or more, and having a working capacity reduction of 61% or more, are entitled to a pension at a lower rate than those who are eligible for pension specified in Points a and b, Clause 2, Article 64 of this Law if they fall into one of the following cases:

a) Have a maximum age of 10 years younger than the age specified in Point a, Clause 1, Article 64 of this Law;

b) Have worked for 15 years or more in an occupation or job that is particularly heavy, hazardous, or dangerous on the list of occupations or job that is particularly arduous, toxic, or dangerous issued by the Minister of Labor, War Invalids, and Social Affairs.

Article 66. Monthly pension level

1. The monthly pension of eligible subjects specified in Article 64 of this Law is calculated as follows:

a) For female employees, it is equal to 45% of the average salary as a basis for social insurance payment specified in Article 72 of this Law, corresponding to 15 years of social insurance payment, then for each additional year of payment, an additional 2% is calculated, the maximum level is 75%;

b) For male employees, it is equal to 45% of the average salary as a basis for social insurance payment specified in Article 72 of this Law, corresponding to 20 years of social insurance payment, then for each additional year of payment, an additional 2% is calculated, the maximum level is 75%.

In case a male employee has paid social insurance for 15 to less than 20 years, the monthly pension is equal to 40% of the average salary as a basis for social insurance payment specified in Article 72 of this Law, corresponding to 15 years of social insurance payment, then an additional 1% will be calculated for each additional year of payment.

2. The monthly pension levels of workers in a number of special professions and jobs in the people's armed forces are prescribed by the Government. Funding for implementation comes from the state budget.

3. The monthly pension of eligible subjects specified in Article 65 of this Law is calculated as prescribed in Clause 1 of this Article, then for each year of retirement before the prescribed age, it is reduced by 2%.

In case the pre-retirement period is less than 6 months, the pension percentage will not be reduced. From 6 months to less than 12 months, the pension percentage will be reduced by 1%.

4. Calculating the monthly pension of employees who are eligible for pension and have a period of social insurance payment according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member but have a period of social insurance payment in Vietnam of less than 15 years, each year of payment during this period is calculated as 2.25% of the average salary as a basis for social insurance payment prescribed in Article 72 of this Law.

5. The Government provides detailed regulations on pension benefits and conditions.

Article 67. Pension adjustment

1. Pensions are adjusted on the basis of the increase in the consumer price index in accordance with the capacity of the state budget and social insurance fund.

2. Adjusting the pension increase to a reasonable level for those with low pensions and retiring before 1995 ensures narrowing the pension gap between retirees in different periods.

3. The Government regulates the time, subjects, and level of pension adjustment specified in this Article.

Article 68. One-time allowance upon retirement

1. Male employees whose social insurance payment period is higher than 35 years, female employees whose social insurance payment period is higher than 30 years, when retiring, in addition to pension, will also receive a one-time benefit.

2. The one-time benefit level for each year of higher payment as prescribed in Clause 1 of this Article is equal to 0.5 times the average salary as a basis for social insurance payment specified in Article 72 of this Law for each year of higher payment until the retirement age as prescribed by law.

In case an employee is eligible to receive pension as prescribed in Articles 64 and 65 of this Law and continues to pay social insurance, the subsidy level is equal to 02 times the average salary as a basis for social insurance payment specified in Article 72 of this Law for each year of payment higher than the number of years specified in Clause 1 of this Article from the time of full retirement age as prescribed by law until the time of retirement.

Article 69. Time to receive pension

1. The time to enjoy pension for subjects 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 participating in compulsory social insurance is the time of eligibility for pension according to regulations and recorded in the employer's document determining the termination of the labor contract or determining the termination of work.

2. The time to enjoy pension for the subjects specified in Points g, h, m and n, Clause 1, Article 2 of this Law and those who are reserving the time of social insurance payment is the time of eligibility for pension according to regulations and recorded in the employee's written request.

3. The Minister of Labor, War Invalids and Social Affairs shall detail this Article; regulate the time of pension entitlement for the cases specified in Clause 7, Article 33 of this Law; regulations on calculation and determination of conditions for each case to resolve retirement benefits.

Article 70. Enjoy one-time social insurance

1. Subjects specified in Clause 1, Article 2 of this Law who have stopped participating in social insurance but have made a request will be entitled to one-time social insurance if they fall into one of the following cases:

a) Full pension age but less than 15 years of social insurance payment.

In case the employee does not receive one-time social insurance, he or she can choose to receive monthly benefits according to the provisions of Article 23 of this Law;

b) Go abroad to settle;

c) People suffering from one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;

d) People with a working capacity decrease of 81% or more; people with particularly severe disabilities;

d) Employees who have paid social insurance before the effective date of this Law, after 12 months are not eligible to participate in compulsory social insurance but also do not participate in voluntary social insurance and have paid social insurance for less than 20 years;

e) In the cases specified in Points d, dd and e, Clause 1, Article 2 of this Law, when serving, demobilizing or quitting the job, you are not subject to compulsory social insurance but also do not participate in voluntary social insurance and are not eligible to receive pension.

2. Subjects specified in Clause 2, Article 2 of this Law who have stopped participating in social insurance but have made a request will be entitled to one-time social insurance if they fall into one of the following cases:

a) Reach pension age but have not yet paid social insurance for 15 years;

b) People suffering from one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;

c) People with a working capacity decrease of 81% or more; people with particularly severe disabilities;

d) Employees are eligible to receive pension according to regulations but do not continue to reside in Vietnam;

d) When the employee terminates the labor contract or the work permit, practice certificate, or practice license expires without being renewed.

3. The lump-sum social insurance benefit is calculated based on the number of years of payment and the basis for social insurance payment but does not include the amount of state budget support for voluntary social insurance payment. Each year is calculated as follows:

a) Equal to 1.5 months of the average monthly salary paid for social insurance for the year of payment before 2014.

In case there is a social insurance payment period before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards to calculate the lump-sum social insurance benefit;

b) Equal to 02 months of the average monthly salary paid for social insurance for years of payment from 2014 onwards;

c) In case the period of social insurance payment is less than one year, the benefit level is equal to the amount paid but not more than 02 months of the average monthly salary paid for social insurance.

4. In the cases specified in Points c and d, Clause 1 of this Article, the one-time social insurance benefit level is calculated based on the number of years of payment and the basis for social insurance payment includes the amount of state budget support for voluntary social insurance payment; The calculation of the annual benefit level is carried out according to the provisions of Points a, b and c, Clause 3 of this Article.

5. The time to calculate one-time social insurance benefits is the time the social insurance agency issues the decision to enjoy one-time social insurance benefits.

6. In case an employee specified in Points b, c and d, Clause 1 and Points b, c and dd, Clause 2 of this Article is both eligible for pension and one-time social insurance, the employee can choose to receive a monthly pension or one-time social insurance.

7. The Government regulates this Article in detail.

Article 71. Reservation of social insurance payment period

Employees who quit their job but are not yet eligible to receive pension as prescribed in Articles 64 and 65 of this Law or have not yet received one-time social insurance as prescribed in Article 70 of this Law or have not yet received monthly benefits as prescribed in Article 23 of this Law are entitled to reserve the period of social insurance payment.

Article 72. The average salary serves as the basis for social insurance payments to calculate pensions and one-time benefits

1. For employees subject to the salary regime prescribed by the State and have the entire time of paying social insurance under this salary regime, calculate the average salary as a basis for social insurance payment of the number of years of social insurance payment before retirement as follows:

a) If you start participating in social insurance before January 1, 1995, calculate the average salary as the basis for social insurance payment of the last 5 years before retirement;

b) Starting to participate in social insurance in the period from January 1, 1995 to December 31, 2000, calculate the average salary as a basis for social insurance payment of the last 6 years before retirement;

c) Starting to participate in social insurance in the period from January 1, 2001 to December 31, 2006, calculate the average salary as a basis for social insurance payment of the last 08 years before retirement;

d) Starting to participate in social insurance in the period from January 1, 2007 to December 31, 2015, calculate the average salary as a basis for social insurance payment of the last 10 years before retirement;

d) Starting to participate in social insurance from January 1, 2016 to December 31, 2019, calculate the average salary as a basis for social insurance payment of the last 15 years before retirement;

e) Starting to participate in social insurance from January 1, 2020 to December 31, 2024, calculate the average salary as a basis for social insurance payment of the last 20 years before retirement;

g) Starting to participate in social insurance from January 1, 2025 onwards, calculate the average salary as the basis for social insurance payment for the entire period of social insurance payment.

2. Employees who have the entire time of paying social insurance according to the salary regime decided by the employer shall calculate the average salary as a basis for paying social insurance for the entire time.

3. Employees who have both a period of social insurance payment and are subject to the salary regime prescribed by the State and a period of social insurance payment according to the salary regime decided by the employer shall calculate the average of the salary as a basis for paying social insurance for the periods, in which the period of payment under the salary regime prescribed by the State is calculated as the average of the salary as a basis for payment of social insurance according to the provisions of Clause 1 of this Article.

4. The Government shall detail this Article and stipulate the average salary as a basis for social insurance payment for employees implementing the salary regime prescribed by the State in some special cases.

Article 73. Adjustment of salary as a basis for paying compulsory social insurance

1. The salary used as a basis for paying compulsory social insurance to calculate the average rate prescribed in Article 72 of this Law of employees subject to the salary regime prescribed by the State is adjusted as follows:

a) For employees who start participating in social insurance before January 1, 2016, it will be adjusted according to the reference level at the time of receiving retirement benefits;

b) For employees who start participating in social insurance from January 1, 2016 onwards, it will be adjusted as prescribed in Clause 2 of this Article.

2. The salary as a basis for paying compulsory social insurance to calculate the average level specified in Article 72 of this Law of employees subject to the salary regime decided by the employer is adjusted on the basis of the consumer price index of each period according to the regulations of the Government.

Article 74. Implementing social insurance when applying salary regimes based on job position, title and leadership position to replace the current payroll system

In case the State applies a salary regime based on job position, title and leadership position to replace the current salary system, the Government reports to the National Assembly to consider and decide on adjusting the basis for paying compulsory social insurance, how to calculate the average salary as a basis for calculating pensions, social insurance benefits, adjusting salary as a basis for paying compulsory social insurance and other necessary contents.

Article 75. Suspension, termination, and continuation of monthly pension and social insurance benefits

1. Temporarily stop receiving monthly pension and social insurance benefits for current beneficiaries in one of the following cases:

a) Illegally leaving the country;

b) Declared missing by the Court;

c) When beneficiary information cannot be verified as prescribed in Point c, Clause 2, Article 11 of this Law.

2. Termination of monthly pension and social insurance benefits for current beneficiaries in one of the following cases:

a) Died or was declared dead by the Court;

b) Refuse to receive pension or monthly social insurance benefits in writing;

c) The competent authority's conclusion on social insurance benefits does not comply with the law.

3. Pensions and monthly social insurance benefits of the subjects specified in Clause 1 and Point a, Clause 2 of this Article will continue to be paid, including pensions and monthly social insurance benefits for the period not yet received when falling into one of the following cases:

a) People who leave the country illegally and return;

b) There is a Court decision to annul the decision to declare missing or the decision to declare dead;

c) The subjects specified in Point c, Clause 1 of this Article have verified the information as prescribed in Point c, Clause 2, Article 11 of this Law.

4. Pensions and monthly social insurance benefits of the subjects specified in Point b, Clause 2 of this Article will continue to be paid from the time the social insurance agency receives the written request for reinstatement of pensions and monthly social insurance benefits and does not include pensions and monthly social insurance benefits of the period not yet received due to refusal to receive.

5. If a person receiving a pension or monthly social insurance benefit has not received a pension or benefit before death, his or her relatives will receive the pension or benefit for the months not yet received.

6. A person whose monthly pension or social insurance benefits are temporarily suspended when there is a Court decision declaring him missing, and then a Court decision declaring him dead, his or her relatives will not receive pension or benefits during the temporary suspension of benefits.

7. Cases of temporary suspension, termination, and continued enjoyment of pensions and other monthly social insurance benefits according to the Government's regulations.

Article 76. One-time allowance for people receiving pensions or monthly social insurance benefits who go abroad to settle

1. People who are receiving pensions or monthly social insurance benefits and go abroad to settle down, if they wish, will be entitled to a one-time benefit.

2. The one-time allowance for pensioners is calculated based on the time of social insurance payment, in which each year of social insurance payment before 2014 is calculated as 1.5 months of current pension, each year of social insurance payment from 2014 onwards is calculated as 02 months of current pension; After that, for each month you receive pension, the one-time benefit will be deducted from 0.5 month's pension. The lowest level is equal to 03 months of current pension.

3. The one-time benefit for people receiving monthly social insurance benefits is equal to 3 months of current benefits.

4. Dossier to request a one-time subsidy includes a written request for a one-time subsidy accompanied by a copy of the competent authority's confirmation of relinquishment of Vietnamese nationality or an authenticated or notarized 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 date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Article 77. Application for pension for participants of compulsory social insurance

1. Dossier to request pension for people participating in compulsory social insurance includes:

a) Social insurance book;

b) The original or copy of the document determining the termination of the labor contract or the document terminating work or the written request of the subjects specified in Points g, h, m and n, Clause 1, Article 2 of this Law.

2. Dossier to request pension benefits for people who are reserving the period of compulsory social insurance payment includes:

a) Social insurance book;

b) Written request from the person who is reserving the period of compulsory social insurance payment.

3. In the case specified in Article 65 of this Law, in addition to the dossier specified in Clause 1 of this Article, there must be an additional record of assessment of reduced working capacity by the Medical Examination Council or a copy of the certificate of severe or especially severe disability showing the conclusion of the Medical Examination Council clearly stating the percentage of reduced working capacity.

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, there must be a copy of the certificate of HIV infection due to an occupational accident.

Article 78. Dossier to request one-time social insurance benefits

1. Dossier to request one-time social insurance benefits includes:

a) Social insurance book;

b) Written request for one-time social insurance benefits from the employee.

2. In the case specified in Point b, Clause 1, Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a copy of the competent authority's confirmation of renunciation of Vietnamese nationality or an authenticated or notarized Vietnamese translation of one of the following documents:

a) Passport issued by a foreign country;

b) Visa issued by a competent foreign agency with confirmation of entry permission to settle abroad;

c) Long-term permanent residence card abroad issued by a competent foreign agency;

d) Other legal documents showing settlement abroad according to Government regulations.

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, there must be a summary of the medical record or the original or copy of the hospital discharge certificate.

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, there must also be a record of assessment of the level of work capacity decline of the Medical Examination Council or a copy of the certificate of extremely severe disability.

Article 79. Settlement of one-time pension and social insurance benefits

1. Within 20 days before the employee is eligible to receive pension, the employer submits the documents specified in Article 77 of this Law to the social insurance agency.

Within 20 days before being eligible to receive pension, the person who is reserving the period of compulsory social insurance payment must submit the documents specified in Article 77 of this Law to the social insurance agency.

2. When employees are eligible to receive one-time social insurance, they submit the documents specified in Article 78 of this Law to the social insurance agency.

3. Within 20 days, excluding holidays, from the date of receipt of complete documents according to regulations for applicants for pension benefits or within 07 working days from the date of receipt of complete documents according to regulations for applicants for one-time social insurance benefits, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

Article 80. Dossier to request continued pension or monthly social insurance benefits in case the benefits have been suspended or terminated

Dossier requesting to continue receiving monthly pension and social insurance benefits for the cases specified in Points a and b, Clause 3 and Clause 4, Article 75 of this Law includes a written request to continue receiving monthly pension and social insurance benefits and other documents depending on each of the following cases:

1. Document from a competent state agency on returning to the country for cases specified in Point a, Clause 3, Article 75 of this Law;

2. Court decision to cancel the decision to declare missing or cancel the decision to declare dead in the case specified in Point b, Clause 3, Article 75 of this Law.

Article 81. Resolution of continuing to enjoy pensions and monthly social insurance benefits in cases where benefits have been suspended or terminated

1. The person who requests to continue receiving monthly pension or social insurance benefits shall submit the documents specified in Article 80 of this Law to the social insurance agency.

2. Within 10 working days from the date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Article 82. Changing the form and place of receiving monthly pension and social insurance benefits

1. People who are receiving pensions or monthly social insurance benefits and wish to change the form of receipt or change the place of receipt due to moving their residence within the country must send a document to the social insurance agency where they are paying.

2. Within 05 working days from the date of receipt of the document specified in Clause 1 of this Article, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

Article 83. Documents and procedures for examination and assessment of reduced working capacity to handle social insurance benefits

1. Documents and procedures for examination and assessment of reduced working capacity to handle social insurance benefits are prescribed by the Minister of Health.

2. Examination and assessment of reduced working capacity must ensure accuracy, publicity and transparency. The Medical Examination Council is responsible for the accuracy of the examination results.

Section 4. SURVIVORSHIP REGIME

Article 84. Subjects entitled to survivor benefits

Subjects entitled to the death benefit of a social insurance participant who dies are relatives specified in Clause 2, Article 86, Points a, b and c, Clause 2, Article 88 of this Law; heirs specified in Point d, Clause 2, Article 88 of this Law; Organizations and individuals taking care of funerals specified in Clause 1, Article 85 of this Law and relatives specified in Clause 3, Article 85 of this Law.

Article 85. Funeral allowance

1. When the following people die, the organization or individual taking care of their funeral will receive a one-time funeral allowance:

a) Subjects specified in Clause 1 and Clause 2, Article 2 of this Law have paid compulsory social insurance for 12 months or more;

b) Death due to labor accident or occupational disease according to the provisions of law on occupational safety and hygiene;

c) People who are currently receiving or temporarily suspending pension benefits; People who are currently receiving or temporarily stopping receiving monthly labor accident or occupational disease benefits have quit their jobs.

2. The funeral allowance is equal to 10 times the reference level in the month in which the person specified in Clause 1 of this Article dies.

3. In case the subjects specified in Points a, b and c, Clause 1 of this Article are declared dead by the Court, their relatives are entitled to the funeral allowance specified in Clause 2 of this Article.

Article 86. Cases of receiving monthly death benefits

1. When the subjects specified in Clause 1, Article 2 of this Law die or are declared dead by the Court in one of the following cases, their relatives specified in Clause 2 of this Article are entitled to monthly survivor benefits:

a) Have paid compulsory social insurance for 15 years or more;

b) Currently receiving pension or temporarily suspending pension enjoyment;

c) Death due to labor accident or occupational disease according to the provisions of law on occupational safety and hygiene;

d) Currently receiving or temporarily suspending monthly labor accident and occupational disease benefits with a working capacity loss of 61% or more.

2. Relatives of the subjects specified in Clause 1 of this Article are entitled to monthly death benefits, including:

a) Children, including children born when the mother is pregnant but the father dies, and children born when the surrogate female employee is pregnant and the father or mother dies, are entitled to benefits until they reach 18 years of age;

b) The child's working capacity is reduced by 81% or more;

c) Husband and wife are of full age as prescribed in Clause 2, Article 169 of the Labor Code. The spouse is under age as prescribed in Clause 2, Article 169 of the Labor Code and has a working capacity reduction of 81% or more;

d) Biological father and mother; biological father or mother of the wife or husband; other family members of full age as prescribed in Clause 2, Article 169 of the Labor Code that the person specified in Clause 1 of this Article is obliged to care for according to the provisions of law on marriage and family;

d) Biological father and mother; biological father or mother of the wife or husband; Other members of the family who are under age as prescribed in Clause 2, Article 169 of the Labor Code have a working capacity reduction of 81% or more and the social insurance participant is obliged to care for them according to the provisions of law on marriage and family.

3. Monthly death benefits do not apply to relatives specified in Points b, c, d and dd, Clause 2 of this Article who are receiving salaries and participating in compulsory social insurance or are receiving pensions, monthly disability benefits, monthly benefits whose benefit level is equal to or higher than the reference level, excluding benefits according to the provisions of law on incentives for people with meritorious services to the revolution.

4. The results of the examination to assess the loss of working capacity to receive monthly death benefits must be determined no later than 06 months from the date the social insurance participant dies or from the date the relative specified in Point a, Clause 2 of this Article expires within the prescribed benefit period.

5. The Minister of Labor, War Invalids and Social Affairs regulates the calculation and determination of conditions for each case to resolve the death benefit.

Article 87. Monthly death benefit level

1. The monthly death benefit for each relative is 50% of the reference level; In case the relative does not have a direct caregiver, the monthly death benefit is 70% of the reference level.

The Minister of Labor, War Invalids and Social Affairs regulates the identification of relatives who do not have a direct caregiver.

2. In case a person dies or is declared dead by the Court under the provisions of Clause 1, Article 86 of this Law, the maximum number of relatives entitled to monthly death benefits is 04 people; In case 02 or more people die or are declared dead by the Court, the relatives are entitled to 02 times the benefit specified in Clause 1 of this Article.

3. The time to receive the monthly death benefit is calculated from the first day of the month immediately following the month in which the subject specified in Clause 1, Article 86 of this Law dies or is declared dead by the Court. In case the child is born after the father, the father is the husband of the surrogate mother or the surrogate mother dies, the time to receive the child's monthly death benefit is calculated from the month the child was born.

Article 88. Cases of receiving one-time survivor benefits

1. If the following subjects die or are declared dead by the Court, their relatives will be considered for a one-time death benefit:

a) People who are participating in social insurance or are reserving the time to pay social insurance;

b) People who are currently receiving or temporarily suspending pension benefits; People who are currently receiving or temporarily stopping receiving monthly labor accident or occupational disease benefits have quit their jobs.

2. When the subjects specified in Clause 1 of this Article die, their relatives are entitled to a lump-sum survivor benefit in the following cases:

a) Not meeting the conditions specified in Point a, Clause 1, Article 86 of this Law;

b) Fall into one of the cases specified in Clause 1, Article 86 of this Law but do not have relatives receiving monthly survivor benefits specified in Clause 2, Article 86 of this Law;

c) Relatives are eligible to receive a monthly death benefit as prescribed in Clause 2, Article 86 of this Law but wish to receive a one-time death benefit;

d) In case there are no relatives specified in Clause 7, Article 3 of this Law, the lump-sum death benefit shall be made according to the provisions of law on inheritance.

Article 89. Level of one-time death benefit

1. The one-time death benefit for relatives of the subjects specified in Point a, Clause 1, Article 88 of this Law is equal to the death benefit for each year of social insurance payment multiplied by the number of years of social insurance payment but not less than 03 months of the average salary as a basis for social insurance payment. The average salary as a basis for social insurance payment to calculate a one-time death benefit shall comply with the provisions of Article 72 of this Law up to the time of stopping payment. The death benefit level for each year of social insurance payment is prescribed as follows:

a) Equal to 1.5 months of the average salary as a basis for social insurance payment for the years of social insurance payment before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards;

b) Equal to 02 months of the average salary as a basis for social insurance payment for years of social insurance payment from 2014 onwards.

2. The one-time death benefit for relatives of people who are receiving pension or are temporarily pausing pension is calculated based on the time of pension enjoyment and is prescribed as follows:

a) In case of death in the first 02 months, the one-time death benefit is equal to 48 months' pension of the month currently receiving;

b) In case of death from the third month onwards, each month the one-time death benefit is reduced by 0.5 month's pension compared to the benefit level specified in Point a of this Clause but not lower than 03 months' pension of the month currently being enjoyed.

3. The one-time death benefit for relatives of people receiving monthly labor accident or occupational disease benefits who quit their job and enjoy one-time social insurance before death is equal to 03 months of the monthly labor accident or occupational disease benefit of the month currently receiving benefits.

4. The reference level used to calculate the lump-sum death benefit is the reference level in the month in which the subject specified in Point a, Clause 1, Article 88 of this Law dies.

5. The Government regulates the settlement of death benefits for cases where people who are receiving monthly labor accident or occupational disease benefits have not quit their job or still have their social insurance payment period reserved, and people who are receiving monthly labor accident and occupational disease benefits are also receiving pensions.

Article 90. Dossier to request death benefits

1. Dossier to request death benefits for relatives of people participating in social insurance or reserving the time of social insurance payment includes:

a) Social insurance book;

b) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the Court's decision declaring him dead;

c) Declaration of relatives;

d) Original or copy of occupational accident investigation record in case of death due to occupational accident; Copy of medical record of occupational disease treatment in case of death due to occupational disease;

d) Minutes of assessment of work capacity loss by the Medical Assessment Council or a copy of the certificate of extremely severe disability showing the Medical Assessment Council's conclusion clearly stating the percentage of work capacity loss for relatives with a work capacity loss of 81% or more.

2. Dossier to request death benefits for relatives of people who are receiving pensions or are temporarily suspending pensions or monthly labor accident or occupational disease benefits and have quit their jobs include:

a) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the Court's decision declaring him dead;

b) Declaration of relatives;

c) Minutes of assessment of work capacity loss by the Medical Assessment Council or a copy of the certificate of extremely severe disability showing the Medical Assessment Council's conclusion clearly stating the percentage of work capacity loss for relatives with a work capacity loss of 81% or more.

3. Dossier to request funeral benefits in case of only receiving funeral benefits includes:

a) Social insurance book, except for people receiving pensions or monthly benefits;

b) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the Court's decision declaring him dead;

c) Declaration of the organization or individual taking care of the funeral.

4. The settlement of death benefits for foreigners is regulated by the Government.

Article 91. Resolution of death benefits

1. Within 90 days from the date of death of a person who is reserving the time to pay social insurance, or who is receiving or temporarily suspending pension, labor accident or occupational disease benefits, the relative or organization or individual taking care of the funeral shall submit the documents specified in Article 90 of this Law to the social insurance agency.

2. Within 90 days from the date the employee participating in compulsory social insurance dies, the relative or the organization or individual taking care of the funeral shall submit the documents specified in Article 90 of this Law to the employer.

Within 30 days from the date of receiving complete documents from the employee's relatives, the employer is responsible for submitting the documents to the social insurance agency.

3. Within 10 working days from the date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Article 92. Compulsory social insurance benefits settlement delayed compared to the prescribed deadline

1. In case the application is submitted beyond the time limit 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 given and sent to the social insurance agency when submitting the application.

2. In case the application is submitted beyond the prescribed time limit or the settlement of compulsory social insurance benefits is delayed compared to the prescribed time limit, causing damage to the legitimate rights and interests of the beneficiary, compensation must be made according to the provisions of law, except in cases due to the fault of the social insurance beneficiary.

Article 93. Forms of pension payment and social insurance regime

1. Through the beneficiary's account opened at a commercial bank or foreign bank branch established and operating in Vietnam.

2. Directly from the social insurance agency or a service organization authorized by the social insurance agency.

3. Through the employer.

Section 1. MATERNITY ALLOWANCE

Article 94. Subjects and conditions for maternity benefits

1. Subjects who have paid voluntary social insurance or have paid both compulsory social insurance and voluntary social insurance for 6 months or more within 12 months before giving birth are entitled to maternity benefits when they fall into one of the following cases:

a) Female workers give birth;

b) Male workers whose wives give birth to children.

2. In case only the mother participates in social insurance and the mother dies after giving birth, the father or direct caregiver is entitled to maternity benefits.

3. In case both parents participate in social insurance and are eligible to receive maternity benefits specified in Clause 1 of this Article, only the father or mother is entitled to maternity benefits.

4. In case the person specified in Clause 1 of this Article is both eligible to receive maternity benefits in voluntary social insurance and is also eligible to enjoy maternity benefits in compulsory social insurance, he/she will only be entitled to maternity benefits in compulsory social insurance.

5. In case the mother is eligible to receive maternity benefits in compulsory social insurance and the father is eligible to receive maternity benefits in voluntary social insurance, the mother is entitled to maternity benefits in compulsory social insurance and the father is entitled to maternity benefits in voluntary social insurance.

6. In case the father is eligible for maternity benefits in mandatory social insurance and the mother is eligible for maternity benefits in voluntary social insurance, the father is entitled to maternity benefits in mandatory social insurance and the mother is entitled to maternity benefits in voluntary social insurance.

Article 95. Maternity allowance

1. The maternity allowance is 2,000,000 VND for each child born and each fetus 22 weeks or older that dies in utero or dies during labor.

Female workers who are ethnic minorities or female workers who are ethnic Kinh and have husbands who are ethnic minorities and belong to poor households, when giving birth, are also entitled to other support policies according to the Government's regulations.

2. The state budget ensures implementation of regulations in Clause 1 of this Article. The Government decides to adjust the level of maternity benefits in accordance with socio-economic development conditions and the capacity of the state budget in each period.

Article 96. Application for maternity benefits

Dossier to request maternity benefits is one of the following documents:

1. Copy of birth certificate or birth certificate extract or copy of child's birth certificate;

2. In case the fetus dies in the uterus, the fetus dies during labor or the child dies after birth without being issued a birth certificate, the dossier must be one of the following documents:

a) Original or copy of medical record summary showing information about child death;

b) Original or copy of the hospital discharge certificate of the female employee giving birth showing information about the death of the child;

c) Copy of the child's death notice;

d) Written confirmation from the Commune People's Committee in case the child dies within 24 hours after birth.

Article 97. Settlement of maternity benefits

1. Within 60 days from the date of birth, the employee is responsible for submitting the documents specified in Article 96 of this Law to the social insurance agency.

2. Within 05 working days from the date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason. Section 2 RETIREMENT PROGRAM

Article 98. Subjects and conditions for pension enjoyment

Voluntary social insurance participants are entitled to pension when they reach retirement age as prescribed in Clause 2, Article 169 of the Labor Code and have paid social insurance for 15 years or more.

Article 99. Monthly pension level

1. The monthly pension of eligible subjects specified in Article 98 of this Law is calculated as follows:

a) For female employees, it is equal to 45% of the average income as a basis for social insurance payment specified in Article 104 of this Law, corresponding to 15 years of social insurance payment, then for each additional year of payment, an additional 2% is calculated, the maximum level is 75%;

b) For male workers, it is equal to 45% of the average income as a basis for social insurance payment specified in Article 104 of this Law, corresponding to 20 years of social insurance payment, then for each additional year of payment, an additional 2% is calculated, the maximum level is 75%.

In case a male employee has paid social insurance for 15 to less than 20 years, the monthly pension is equal to 40% of the average income as a basis for paying social insurance prescribed in Article 104 of this Law, corresponding to 15 years of social insurance payment, then an additional 1% will be calculated for each additional year of payment.

2. Pension adjustments are made according to the provisions of Article 67 of this Law.

3. Calculating the monthly pension of employees who are eligible to receive pension and have a period of social insurance payment according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member but have a period of social insurance payment in Vietnam of less than 15 years, each year of payment during this period is calculated as 2.25% of the average income as a basis for social insurance payment prescribed in Article 104 of this Law.

Article 100. One-time allowance upon retirement

1. Male employees whose social insurance payment period is higher than 35 years, female employees whose social insurance payment period is higher than 30 years, when retiring, in addition to pension, will also receive a one-time benefit.

2. The one-time benefit level for each year of higher payment as prescribed in Clause 1 of this Article is equal to 0.5 times the average income as a basis for social insurance payment specified in Article 104 of this Law for each year of higher payment until the retirement age as prescribed by law.

In case an employee is eligible to receive pension as prescribed in Article 98 of this Law and continues to pay social insurance, the subsidy level is equal to 02 times of the average income as a basis for social insurance payment specified in Article 104 of this Law for each year of payment higher than the number of years specified in Clause 1 of this Article from the time of full retirement age as prescribed by law until the time of retirement.

Article 101. Time to receive pension

1. The time to enjoy pension for subjects specified in Article 98 of this Law is calculated from the first day of the month immediately following the month of eligibility for pension as prescribed in Article 98 of this Law.

2. In case a social insurance participant continues to pay voluntary social insurance after being eligible to receive pension, the time to receive pension is the first day of the month immediately following the month in which payment stops and the pension request is made.

3. In case a social insurance participant voluntarily pays a lump sum for the remaining years as prescribed in Point e, Clause 2, Article 36 of this Law, the time to receive pension is the first day of the month immediately following the month in which the full amount is paid for the missing years.

4. The Minister of Labor, War Invalids and Social Affairs shall detail this Article; regulations on calculation and determination of conditions for each case to resolve retirement benefits.

Article 102. Enjoy one-time social insurance

1. Subjects specified in Clause 4, Article 2 of this Law who request it will be entitled to one-time social insurance if they fall into one of the following cases:

a) Full retirement age as prescribed in Clause 2, Article 169 of the Labor Code but has paid social insurance for less than 15 years without continuing to participate in social insurance.

In case the employee does not receive one-time social insurance, he or she can choose to receive monthly benefits according to the provisions of Article 23 of this Law;

b) Go abroad to settle;

c) People suffering from one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;

d) People with a working capacity decrease of 81% or more; people with particularly severe disabilities;

d) Employees who have paid social insurance before the effective date of this Law, after 12 months do not continue to pay social insurance but have less than 20 years of paying social insurance.

2. The lump-sum social insurance benefit is calculated based on the number of years of payment and the basis for social insurance payment. Each year is calculated as follows:

a) Equal to 1.5 times the average monthly income paid for social insurance for the year of payment before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards to calculate the lump-sum social insurance benefit;

b) Equal to 02 times the average monthly income paid for social insurance for years of payment from 2014 onwards;

c) In case the social insurance payment period is less than one year, the benefit level is equal to the amount paid but not more than 02 times the average income as a basis for social insurance payment.

3. The one-time social insurance benefit of subjects supported by the State shall comply with the provisions of Clause 2 of this Article and does not include the amount of state budget support for paying voluntary social insurance, except for the cases specified in Points c and d, Clause 1 of this Article.

4. The time to calculate one-time social insurance benefits is the time stated in the decision of the social insurance agency.

5. In case the employee specified in Points b, c and d, Clause 1 of this Article is both eligible for pension and one-time social insurance, the employee can choose to receive pension or one-time social insurance.

6. The Government shall detail this Article.

Article 103. Reservation of social insurance payment period

Employees who stop paying voluntary social insurance but are not yet eligible to receive pension as prescribed in Article 98 or have not received one-time social insurance as prescribed in Article 102 of this Law or have not received monthly benefits as prescribed in Article 23 of this Law may reserve the time for paying social insurance.

Article 104. Average income as a basis for paying voluntary social insurance

1. The average income as a basis for paying voluntary social insurance is calculated as the average of income levels as a basis for paying social insurance over the entire payment period.

2. Monthly income for which social insurance has been paid as a basis for calculating the average income as a basis for social insurance payment of employees is adjusted on the basis of the consumer price index of each period according to the Government's regulations.

Article 105. Application for pension for participants in voluntary social insurance

Dossier requesting pension benefits for participants in voluntary social insurance includes social insurance book and written request for pension benefits.

Article 106. Dossier to request one-time social insurance benefits

1. Dossier to request one-time social insurance benefits includes:

a) Social insurance book;

b) Written request for one-time social insurance benefits from the employee.

2. In the case specified in Point b, Clause 1, Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a copy of the competent authority's confirmation of renunciation of Vietnamese nationality or an authenticated or notarized Vietnamese translation of one of the following documents:

a) Passport issued by a foreign country;

b) Visa issued by a competent foreign agency with confirmation of entry permission to settle abroad;

c) Long-term permanent residence card abroad issued by a competent foreign agency;

d) Other legal documents showing settlement abroad according to Government regulations.

3. In the case specified in Point c, Clause 1, Article 102 of this Law, in addition to the records specified in Clause 1 of this Article, there must be a summary of the medical record or the original or copy of the hospital discharge certificate.

4. In the case specified in Point d, Clause 1, Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, there must also be a record of assessment of the level of work capacity reduction by the Medical Examination Council or a copy of the certificate of extremely severe disability.

Article 107. Settlement of one-time pension and social insurance benefits for people who are reserving social insurance payment time and voluntary social insurance participants

1. Within 20 days before being eligible to receive pension, the person who is reserving the time of social insurance payment and the voluntary social insurance participant shall submit the documents specified in Article 105 of this Law to the social insurance agency.

2. When employees are eligible and require one-time social insurance benefits, they submit the documents specified in Article 106 of this Law to the social insurance agency.

The end of the last day of the month of stopping social insurance payments or the month of termination of the labor contract is the basis for determining the time of eligibility for one-time social insurance benefits in the case of social insurance beneficiaries as prescribed in Point dd, Clause 1, Article 102 of this Law.

3. Within 20 days, excluding holidays, from the date of receipt of complete documents according to regulations for applicants for pension benefits or within 07 working days from the date of receipt of complete documents according to regulations for applicants for one-time social insurance benefits, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

Section 3. SURVIVORSHIP REGIME

Article 108. Subjects entitled to survivor benefits

Subjects entitled to the death benefits of voluntary social insurance participants who die are organizations and individuals taking care of the funeral specified in Clause 1, Article 109 of this Law; relatives prescribed in Clause 3, Article 109 of this Law and Clause 1, Article 110 of this Law.

Article 109. Funeral allowance

1. When the following people die, the organization or individual taking care of their funeral will receive a one-time funeral allowance:

a) People who have paid social insurance for 60 months or more;

b) People who are receiving pension or temporarily stop receiving pension.

2. The funeral allowance is equal to 10 times the reference level in the month in which the person specified in Clause 1 of this Article dies.

3. In case the person specified in Clause 1 of this Article is declared dead by the Court, his relatives are entitled to benefits specified in Clause 2 of this Article.

Article 110. One-time survivor allowance

1. People who are participating in voluntary social insurance or are reserving the time to pay social insurance or are receiving pension or temporarily suspending pension when they die, their relatives are entitled to a one-time survivor benefit.

2. The one-time death benefit for relatives of people participating in voluntary social insurance or reserving the time of social insurance payment is calculated based on the number of years of social insurance payment, each year is calculated as follows:

a) Equal to 1.5 times the average income as a basis for social insurance payment for the years of social insurance payment before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards;

b) Equal to 02 times the average income as a basis for social insurance payment for years of social insurance payment from 2014 onwards;

c) Equal to the amount paid in case the employee has paid for less than 60 months.

3. In case a person has both compulsory social insurance and voluntary social insurance, the one-time death benefit is at least 3 times the average salary and income as a basis for paying social insurance.

4. The one-time death benefit for relatives of people who are receiving pension or are temporarily pausing pension is calculated based on the time they have enjoyed pension and is prescribed as follows:

a) In case of death in the first 02 months, the one-time death benefit is equal to 48 months' pension of the month currently receiving;

b) In case of death from the third month onwards, each month the one-time death benefit is reduced by 0.5 month's pension compared to the benefit level specified in Point a of this Clause but not lower than 03 months' pension of the month currently being enjoyed.

Article 111. Retirement and survivorship benefits for people who have both compulsory social insurance payment period and voluntary social insurance payment period

1. Retirement and survivorship benefits for people who have both compulsory social insurance payment period and voluntary social insurance payment period are prescribed as follows:

a) Having paid compulsory social insurance for 15 years or more if subject to the provisions of Article 64 of this Law, having paid 20 years or more for compulsory social insurance if subject to Article 65 of this Law, the conditions and pension levels shall comply with the compulsory social insurance policy;

b) If you have paid compulsory social insurance for 15 years or more, you will be entitled to a monthly death benefit according to the compulsory social insurance policy;

c) If you have paid 12 months or more of compulsory social insurance, you will be entitled to funeral benefits according to the compulsory social insurance policy.

2. The Government shall detail this Article.

Article 112. Application and settlement documents for death benefits

1. Dossier to request death benefits is specified as follows:

a) Dossier to request death benefits for relatives of people participating in social insurance or reserving the time of social insurance payment shall comply with the provisions of Points a, b and c, Clause 1, Article 90 of this Law;

b) Dossier requesting death benefits for relatives of people currently receiving or temporarily suspending pension benefits shall comply with the provisions of Points a and b, Clause 2, Article 90 of this Law;

c) Documents for cases of only receiving funeral benefits shall comply with the provisions of Clause 3, Article 90 of this Law.

2. The settlement of death benefits is carried out as follows:

a) Within 90 days from the date of death of a person who is reserving the time to pay social insurance, a person participating in voluntary social insurance, or a person receiving a pension or temporarily suspending pension benefits, the relative shall submit the application to the social insurance agency;

b) Within 10 working days from the date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

Article 113. Resolving voluntary social insurance benefits behind the prescribed deadline

1. In case the application is submitted beyond the time limit specified in Clause 1, Article 97, Clause 1, Article 107, Point a, Clause 2, Article 112 of this Law, a written explanation must be given and sent to the social insurance agency when submitting the application.

2. In case the application is submitted beyond the prescribed deadline or the settlement of voluntary social insurance benefits is delayed compared to the prescribed deadline, causing damage to the legitimate rights and interests of the beneficiary, compensation must be made according to the provisions of law, except in cases due to the fault of the social insurance beneficiary.

Article 114. Forms of pension payment and voluntary social insurance regime

1. Through the beneficiary's account opened at a commercial bank or foreign bank branch established and operating in Vietnam.

2. Directly from the social insurance agency or a service organization authorized by the social insurance agency.

Article 115. One-time allowance for pensioners going abroad to settle; change the place to receive pension; suspend, terminate, continue to enjoy pension

1. Voluntary social insurance participants who are enjoying pensions and go abroad to settle down, if they wish, will be entitled to a one-time benefit and the settlement of one-time benefits will be as follows:

a) The one-time allowance for pensioners is calculated according to the time of social insurance payment, in which each year of social insurance payment before 2014 is calculated as 1.5 months of current pension, each year of social insurance payment from 2014 onwards is calculated as 02 months of current pension; After that, for each month you receive pension, the one-time benefit will be deducted from 0.5 month's pension. The lowest level is equal to 03 months of current pension;

b) The one-time benefit for people receiving monthly social insurance benefits is equal to 03 months of current benefits;

c) Dossier to request a one-time subsidy includes a written request for a one-time subsidy accompanied by a copy of the competent authority's confirmation of relinquishment of Vietnamese nationality or an authenticated or notarized 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 date of receiving complete documents according to regulations, the social insurance agency is responsible for processing; If not resolved, a written response must be made clearly stating the reason.

2. People receiving pensions who move to another place of residence in the country and wish to enjoy social insurance at the new place of residence shall comply as follows:

a) If a person receiving a pension wishes to change the form of receipt or change the place of receipt due to a change of residence within the country, a document must be sent to the social insurance agency where the payment is being made;

b) Within 05 working days from the date of receipt of the document specified in Point a of this Clause, the social insurance agency is responsible for resolving; If not resolved, a written response must be made clearly stating the reason.

3. Suspension, termination, and continuation of pension benefits are implemented according to the provisions of Articles 75, 80 and 81 of this Law.

Section 1. FORMATION AND USE OF THE SOCIAL INSURANCE FUND

Article 116. Social insurance fund

1. The social insurance fund is a financial fund independent of the state budget; Accounting, accounting, financial reporting, internal auditing according to the provisions of law on accounting and other relevant provisions of law.

2. Every 3 years, the State Audit audits the social insurance fund, fund investment activities and reports the results to the National Assembly. At the request of the National Assembly, the National Assembly Standing Committee and the Government, the social insurance fund is audited unexpectedly.

In case of conducting inspection activities or state audit activities on social insurance, if overlap or duplication is detected, the inspection agency coordinates with the state audit agency to handle it according to the provisions of the Law on Inspection and the Law on State Audit, ensuring that a content of activities of an organization or individual is only subject to one inspection agency or one state audit agency; ensure prevention, detection and handling of violations of the law on social insurance.

Article 117. Sources for forming social insurance fund

1. Employers pay according to regulations.

2. Employees pay according to regulations.

3. Profits from fund investment activities.

4. State budget.

5. Other legal sources of income.

Article 118. Component funds of the social insurance fund and unemployment insurance fund

1. The social insurance fund includes the following component funds:

a) Sickness and maternity fund;

b) Retirement and death fund;

c) Labor accident and occupational disease insurance fund according to the provisions of the Law on Occupational Safety and Hygiene.

2. Unemployment insurance fund according to the provisions of the Employment Law.

Article 119. Use of social insurance fund

1. Pay compulsory social insurance and voluntary social insurance to subjects as prescribed in Chapter V and Chapter VI of this Law and monthly allowances specified in Article 23 of this Law.

2. Health insurance premiums for the following subjects:

a) People receiving pension;

b) People who leave work receive monthly labor accident and occupational disease benefits;

c) People who take maternity leave for 14 working days or more in a month;

d) Leave to enjoy sickness benefits for employees suffering from diseases on the list of diseases requiring long-term treatment issued by the Minister of Health;

d) Employees are on sick leave for 14 working days or more in a month.

3. Pay for the examination to assess the level of working capacity loss in cases where the employer does not recommend the examination to assess the level of working capacity loss but the assessment results are eligible for social insurance benefits.

4. Expenses for organization and operation of social insurance according to the provisions of Article 120 of this Law.

5. Invest to preserve and grow the fund according to the provisions of Section 2 of this Chapter.

Article 120. Expenses for organization and operation of social insurance

1. Expenses for organization and operation of social insurance are used to perform the following tasks:

a) Propagate, disseminate, answer and advise on policies and laws on social insurance; Training and professional development on social insurance;

b) Social insurance administrative reform; develop and manage participants and beneficiaries of social insurance regimes;

c) Investing, upgrading, renovating, expanding, maintaining and repairing assets, renting and purchasing assets, goods and services related to social insurance management and activities;

d) Organize social insurance collection and payment and operate the apparatus of social insurance agencies at all levels and the Social Insurance Management Council.

2. The level of expenditure on social insurance organizations and activities is calculated on the basis of the percentage of the estimated social insurance revenue and expenditure, excluding the amount of health insurance payment for people receiving social insurance benefits and is deducted from the profits of social insurance fund investment activities.

3. Every 3 years, the Government reports to the National Assembly Standing Committee to decide on the level of spending on social insurance organization and activities.

4. The State Audit conducts an annual audit of the settlement report of organizational expenditures and social insurance activities.

5. The Government shall detail Clauses 1 and 2 of this Article.

Section 2. INVESTMENT IN SOCIAL INSURANCE FUND

Article 121. Investment principles

1. Social insurance fund investment activities must ensure safety, sustainability and efficiency.

2. Diversify investment portfolio, structure and investment method in accordance with the capacity and facilities of the social insurance fund investment organization; Prioritize investing in Government bonds, especially long-term Government bonds.

3. Social insurance fund investment activities are carried out according to the long-term investment strategy and annual investment plan.

Article 122. Investment portfolio and investment method

1. The investment portfolio of social insurance funds in the domestic market includes:

a) Government debt instruments, including Government bonds, State Treasury bills, and Fatherland construction bonds;

b) Local government bonds, bonds guaranteed by the Government;

c) Deposits at state-owned commercial banks and joint-stock commercial banks with state capital exceeding 50% of charter capital; Do not invest social insurance funds in commercial banks under special control;

d) Bonds and certificates of deposit of state-owned commercial banks and joint-stock commercial banks with state capital of over 50% of charter capital; Do not invest social insurance funds in commercial banks under special control.

2. Invest in social insurance funds in the international market in Government bonds.

3. Social insurance fund investment methods include self-investment, entrusted investment in the domestic market and international market.

4. The Government regulates the diversification roadmap, investment portfolio criteria, investment structure and investment method of social insurance funds, ensuring the principles specified in Article 121 of this Law.

Article 123. Management of social insurance fund investment activities

1. The social insurance fund is invested and accounted for independently according to each component fund.

2. Fund investment activities must be controlled, risk managed and risk provisions made.

3. The Government regulates the process of controlling and managing investment risks, setting up and using risk provisions.

Article 124. Subjects participating in supplementary pension insurance

Participants in supplementary pension insurance are employers and employees.

Article 125. Principles of supplementary pension insurance

1. The level of supplementary pension insurance contributions is voluntarily agreed upon by the employer and employee.

2. Contributions to the supplementary retirement insurance fund are managed according to each individual retirement account.

3. Management activities of the supplementary pension insurance fund are carried out according to the principles of publicity and transparency and must ensure investment in accordance with the provisions of law.

4. The level of supplementary pension insurance payment is determined on the basis of the personal pension account balance at the time of payment, accumulated through investment activities of supplementary pension insurance fund according to market principles.

Article 126. Supplemental pension insurance fund

1. The supplementary pension insurance fund is a financial fund independent of the state budget; be accounted for, accounted for, prepared financial reports, and audited according to the provisions of the law on accounting and the law on auditing.

2. Sources for forming the supplementary pension insurance fund include contributions from employers, employees and profits from investment activities of the fund.

3. The supplementary pension insurance fund is used to pay for additional pension benefits for employees, organizational costs and management activities.

Article 127. State policy on supplementary pension insurance

1. Encourage the development of supplementary pension insurance through preferential policies according to tax laws.

2. Complete laws and policies on supplementary pension insurance, organize the implementation of professional, modern and transparent supplementary pension insurance policies; creating conditions for employers and employees to have more options to contribute to enjoy higher pension levels.

3. The government regulates supplementary pension insurance.

Article 128. Right to complain about social insurance

Individuals, agencies, and organizations have the right to request competent agencies, organizations, and individuals to review decisions and actions of agencies, organizations, and individuals when there are grounds to believe that such decisions or actions are against the law on social insurance and infringe upon their legitimate rights and interests.

Article 129. Complaints and settlement of complaints about administrative decisions and administrative acts on social insurance of state administrative agencies, social insurance agencies and competent persons in state administrative agencies and social insurance agencies

1. Complaints and settlement of complaints against administrative decisions and administrative acts on social insurance of state administrative agencies and competent persons in state administrative agencies; Complaints and settlement of complaints against decisions on sanctioning administrative violations of the social insurance agency and competent persons in the social insurance agency are carried out in accordance with the law on complaints, except for the cases specified in Clause 2 of this Article.

2. Complaints and settlement of complaints about decisions and actions in social insurance inspection activities are carried out in accordance with the law on inspection.

Article 130. Complaints and settlement of complaints about decisions and acts on social insurance

1. Decision on social insurance is a document issued by the social insurance agency or a competent person in the social insurance agency to implement the provisions of law on social insurance.

2. Acts related to social insurance are acts of social insurance agencies and competent persons in social insurance agencies performing or not performing responsibilities according to the provisions of law on social insurance.

3. The procedure for complaining about decisions and acts on social insurance is carried out as follows, except for the cases specified in Clause 5 of this Article:

a) When there are grounds to believe that a decision or action on social insurance is illegal or infringes upon one's legitimate rights and interests, the complainant shall make a first-time complaint to the person who made the decision or the social insurance agency where the person committing the social insurance action is or initiate a lawsuit in court according to the provisions of law;

b) In case the complainant does not agree with the decision to resolve the first complaint or at the end of the prescribed time limit the complaint is not resolved, he or she has the right to make a second complaint to the Head of the immediate superior social insurance agency of the person with authority to resolve the first complaint or initiate a lawsuit in Court according to the provisions of law.

In case the complainant does not agree with the decision to resolve the first complaint of the Head of the Vietnam Social Insurance agency or the prescribed time limit expires and the complaint is not resolved, he/she has the right to sue in court according to the provisions of law;

c) In case the complainant does not agree with the decision to resolve the complaint for the second time or at the end of the prescribed time limit but the complaint is not resolved, he or she has the right to sue in court according to the provisions of law.

4. The authority to resolve complaints about social insurance decisions and actions of the social insurance agency is prescribed as follows, except for the cases specified in Clause 5 of this Article:

a) The head of the social insurance agency has the authority to resolve first-time complaints against his/her own decisions and actions regarding social insurance and those of competent persons under his/her direct management;

b) The Head of the immediate superior social insurance agency has the authority to resolve second-time complaints regarding social insurance decisions and actions that have been resolved for the first time by the Head of the lower-level social insurance agency but there are still complaints or the first complaint has expired but has not been resolved.

5. Resolving complaints about decisions and actions related to enjoying social insurance benefits or calculating the time of working in the public sector to enjoy social insurance before January 1, 1995 without enough original documents, no longer having original documents or no longer having an agency or unit directly managing the employee is carried out as follows:

a) The head of the provincial social insurance agency shall resolve the first complaint;

b) In case the complainant does not agree with the resolution of the first complaint by the Head of the provincial social insurance agency or at the end of the prescribed time limit but the complaint is not resolved, he/she has the right to complain to the Chairman of the Provincial People's Committee or initiate a lawsuit in Court according to the provisions of law;

c) In case the complainant does not agree with the resolution of the second complaint by the Chairman of the Provincial People's Committee or the prescribed time limit expires and the complaint is not resolved, he/she has the right to sue in court according to the provisions of law.

6. The statute of limitations for complaints, order and procedures for resolving complaints about social insurance are implemented in accordance with the law on complaints.

7. The Government regulates this Article in detail.

Article 131. Denunciation and settlement of denunciations about social insurance

1. Denunciation and settlement of denunciations regarding acts of violating the law in the performance of duties and official duties related to social insurance and acts of violating the law on state management in the field of social insurance are carried out in accordance with the provisions of law on denunciations.

2. The social insurance agency is responsible for resolving denunciations of violations of the law in complying with the provisions of law on social insurance, except for the cases specified in Clause 3 of this Article.

3. The Chairman of the Provincial People's Committee is responsible for resolving denunciations of violations of the law by agencies, organizations and individuals in complying with the provisions of law on social insurance before 1995.

4. The order and procedures for denunciation and settlement of denunciations regarding violations of law specified in Clauses 2 and 3 of this Article are implemented in accordance with the law on denunciations.

5. The Government regulates this Article in detail.

Article 132. Handling of violations of the law on social insurance

1. Agencies and organizations that violate the provisions of this Law will, depending on the nature and severity of the violation, be administratively sanctioned or prosecuted for criminal liability; If causing damage, compensation must be made according to the provisions of law.

2. Individuals who violate the provisions of this Law, depending on the nature and severity of the violation, shall be administratively sanctioned, disciplined or prosecuted for criminal liability; If causing damage, compensation must be made according to the provisions of law.

Article 133. Content of state management of social insurance

1. Promulgate and submit to competent authorities for promulgation and organize the implementation of strategies, policies and laws on social insurance.

2. Propagate, disseminate and educate about social insurance laws.

3. Carry out state statistics on social insurance.

4. Training, fostering and developing human resources in social insurance.

5. Organize the social insurance implementation apparatus.

6. Financial mechanism, social insurance fund finance.

7. Check, inspect, resolve complaints and denunciations and handle violations of the law on social insurance.

8. Summary, summary, and rewards for social insurance.

9. International cooperation on social insurance.

Article 134. Responsibility for state management of social insurance

1. The Government unifies state management of social insurance.

2. The Ministry of Labor, War Invalids and Social Affairs is the focal agency to help the Government carry out state management of social insurance, and the Ministry of Finance is the agency that helps the Government carry out state management of social insurance finance and social insurance fund finance.

3. Ministries and ministerial-level agencies, within the scope of their duties and powers, are responsible for implementing and coordinating with the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance in implementing state management of social insurance.

4. People's Committees at all levels perform state management of social insurance in their localities.

5. Vietnam Social Insurance participates and coordinates with the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance, and the Provincial People's Committee in implementing state management of social insurance.

Article 135. Responsibilities of the Government

1. Unify management, direction, and ensure close coordination between state management agencies, implementation agencies, and relevant agencies in implementing social insurance.

2. Regulating the preparation of settlement accounts and assigning state management agencies to approve, appraise and approve the settlement of expenditures for social insurance organization and activities; regulates the settlement of revenues and expenditures of the social insurance fund, health insurance fund, and unemployment insurance fund.

3. Implement administrative reform on social insurance to ensure more convenience and benefits for participants and beneficiaries of social insurance regimes.

4. Decide or submit to competent authorities to decide handling measures and support measures in case of necessity to protect the legitimate rights and interests of social insurance of employees and employers.

5. Annually, report to the National Assembly on the implementation of social insurance policies and regimes, the management and use of social insurance funds. Every 5 years, report to the National Assembly on the assessment and forecast of the balance of the pension and death fund.

Article 136. Responsibilities of the Ministry of Labor, War Invalids and Social Affairs

1. Develop and submit to competent authorities for promulgation or promulgate according to authority policies and laws on social pension benefits, compulsory social insurance, voluntary social insurance, strategies and plans for social insurance development. Issue a set of indicators to assess the level of satisfaction of organizations and individuals with the implementation of social insurance and unemployment insurance policies.

2. Preside over and coordinate with Vietnam Social Insurance and relevant agencies and organizations to develop and submit to the Government for promulgation targets for developing subjects participating in compulsory social insurance and voluntary social insurance.

3. Propagate, disseminate and educate about laws on social pensions, compulsory social insurance, and voluntary social insurance.

4. Direct and guide the implementation of policies and laws on social pensions, compulsory social insurance, and voluntary social insurance.

5. Check, inspect, handle violations of law, resolve complaints and denunciations regarding social pension benefits, compulsory social insurance, voluntary social insurance, except for the provisions in Clause 2, Article 137 of this Law.

6. Preside over and coordinate with Ministries and ministerial-level agencies, Vietnam Social Insurance to submit to the Government to decide on handling measures in necessary cases to protect the legitimate rights and interests of social insurance of workers.

7. Preside over and coordinate the implementation of statistics and information on social insurance.

8. Organize training, refresher courses and training on social insurance.

9. Organize scientific research and international cooperation on social insurance.

10. Preside over and coordinate with the Ministry of Finance to develop the Government's report specified in Clause 5, Article 135 of this Law.

11. Submit to the Government regulations on the functions, tasks, powers and organizational structure of the social insurance agency according to the provisions of Clause 2, Article 16 of this Law.

Article 137. Responsibilities of the Ministry of Finance

1. Develop and submit to competent authorities for promulgation or promulgate according to authority the financial mechanism on social insurance; Regulations on expenditure on organization and operation of social insurance are specified in Article 120 of this Law.

2. Check, inspect, handle violations of law and resolve complaints and denunciations about social insurance financial management.

3. Preside over the development of content on the management and use of social insurance funds and send them to the Ministry of Labor, War Invalids and Social Affairs for synthesis and preparation of the Government's report specified in Clause 5, Article 135 of this Law.

4. Preside over the preparation of the Government's report specified in Clause 3, Article 120 of this Law.

5. Submit to the Government regulations on social insurance fund investment activities; Accounting and allocation of component funds of the social insurance fund.

6. Develop and submit to competent authorities for promulgation or promulgate according to authority policies and laws on supplementary pension insurance; Direct and guide the implementation of policies and laws on supplementary pension insurance; Monitor, evaluate, inspect and examine the implementation of supplementary pension insurance; Handling violations of the law and resolving complaints and denunciations regarding supplementary pension insurance; Carry out statistical work and information on supplementary pension insurance.

Article 138. Responsibilities of People's Committees at all levels

1. The Provincial People's Committee is responsible to the People's Council of the same level for directing and organizing the implementation of social insurance policies, developing subjects participating in compulsory social insurance, voluntary social insurance, and late payment of compulsory social insurance, evasion of paying compulsory social insurance within the locality.

2. People's Committees at all levels perform state management of social insurance within their localities according to the Government's decentralization and have the following responsibilities:

a) Direct and organize the implementation of policies and laws on social insurance;

b) Develop targets for the development of subjects participating in compulsory social insurance and voluntary social insurance in the annual socio-economic development plan and submit it to the competent authority for decision;

c) Organize propaganda and dissemination of policies and laws on social insurance;

d) Check, inspect, sanction administrative violations and resolve complaints and denunciations about social insurance;

d) Propose to competent state agencies to amend and supplement policies and laws on social insurance.

Article 139. Amending and supplementing a number of laws related to social insurance

1. Amend and supplement a number of articles of the Law on Occupational Safety and Hygiene No. 84/2015/QH13 as follows:

a) Amend and supplement Clause 7, Article 42 as follows:

"7. Expenditures on organization and operation of labor accident and occupational disease insurance shall comply with the provisions of the Law on Social Insurance.";

b) Amend and supplement Clause 1, Article 43 as follows:

"1. Subjects applying the labor accident and occupational disease insurance regime as prescribed in this Section are employees participating in compulsory social insurance as prescribed in Points a, b, c, d, dd, e, i and l, Clause 1, Article 2 and employers specified in Clause 3, Article 2 of the Law on Social Insurance.";

c) Amend and supplement point b, clause 2, Article 44 as follows:

"b) Profits from investment activities from the fund according to the provisions of Article 120 and Article 121 of the Law on Social Insurance;";

d) Amend and supplement Clause 3, Article 49 as follows:

"3. Temporary suspension and continued enjoyment of monthly labor accident and occupational disease benefits and service allowances shall comply with the provisions of Article 75 of the Law on Social Insurance; dossiers and procedures for continued enjoyment of monthly labor accident and occupational disease benefits shall comply with the provisions of Article 80 and Article 81 of the Law on Social Insurance.";

d) Amend and supplement Clause 5, Article 49 as follows:

"5. People who are receiving monthly labor accident or occupational disease benefits when going abroad to settle down will be entitled to a one-time benefit; the one-time benefit level is equal to 03 months of the current benefit level. Documents and procedures for settling the one-time benefit shall comply with the provisions of the Law on Social Insurance.";

e) Amend and supplement Clause 3, Article 53 as follows:

"3. Employees die while being treated for injury or illness without having their working capacity loss assessed.

Dossier for death benefits in case the employee dies due to a labor accident or occupational disease shall comply with the provisions of Clause 1, Article 90 of the Law on Social Insurance.".

2. Amend and supplement point e, clause 3, Article 57 of Employment Law No. 38/2013/QH13 as follows:

"e) Expenses for organizing and operating unemployment insurance shall comply with the provisions of the Law on Social Insurance;".

3. Abolish Clause 2, Article 17 of the Law on the Elderly No. 39/2009/QH12.

Article 140. Effectiveness of implementation

1. This Law takes effect from July 1, 2025.

2. Social Insurance Law No. 58/2014/QH13 has been amended and supplemented with a number of articles according to Law No. 84/2015/QH13, Law No. 35/2018/QH14, Code No. 45/2019/QH14 (hereinafter collectively referred to as Law No. 58/2014/QH13) and Resolution No. 93/2015/QH13 dated June 22, 2015 of the National Assembly on the implementation of the one-time social insurance policy for employees expires from the effective date of this Law.

Article 141. Transitional regulations

1. People who are receiving disability benefits, labor accident benefits, occupational diseases, monthly death benefits, monthly benefits for commune, ward and town officials who have quit their jobs, monthly benefits for rubber workers and people who are receiving monthly benefits after the expiration of the work disability benefit period will have their benefit level adjusted according to the Government's regulations.

2. People whose social insurance benefits are suspended or temporarily suspended due to serving a prison sentence but are not entitled to a suspended sentence before January 1, 2016 shall comply with the provisions of law on social insurance at the time of suspension or temporary suspension.

3. Employees who have worked and participated in social insurance before January 1, 1995 in a place with regional allowances, and employees who have paid social insurance including regional allowances before January 1, 2007, are entitled to a one-time regional allowance when settling for pension or one-time social insurance or death benefits.

4. People who are receiving monthly pensions, disability benefits, labor accident or occupational disease benefits and are also receiving monthly regional allowances at their permanent residence with regional allowances will continue to receive regional allowances at the level they are currently enjoying. When changing permanent residence, the determination of regional allowances is carried out according to the Government's regulations.

5. From the effective date of this Law, if an employee is on leave to enjoy sickness benefits due to a disease on the list of diseases requiring long-term treatment issued by the Minister of Health or is on leave to enjoy maternity benefits according to the provisions of Law No. 58/2014/QH13, the benefits will continue until the end of the settled period.

6. People who are receiving disability benefits, are receiving monthly benefits after the expiration of the disability benefit period, are receiving monthly benefits for rubber workers, are receiving monthly benefits for commune, ward and town officials who have quit their job when they die, their relatives will be entitled to death benefits according to the Government's regulations.

7. Employees who have worked in the public sector before January 1, 1995, this time is counted to enjoy social insurance according to the Government's regulations.

8. Every year, the State transfers an amount of funding from the budget to the social insurance fund to ensure full payment of pensions and social insurance benefits to those receiving pensions and social insurance benefits before January 1, 1995.

9. People who participate in voluntary social insurance before January 1, 2021 and have paid voluntary social insurance for 20 years or more will be entitled to pension when they are 60 years old for men and 55 years old for women, except in cases where the employee wishes to enjoy pension as prescribed in Article 98 of this Law.

10. Employees who have paid social insurance for 15 years or more and have a document from the social insurance agency confirming that they are waiting to meet the age conditions to enjoy pension as stipulated in Decree No. 12/CP dated January 26, 1995, amended and supplemented with a number of articles according to Decree No. 01/2003/ND-CP dated January 9, 2003 of the Government, must receive pension when men are 60 years old and women are 55 years old.

Commune officials subject to regulation by Decree No. 09/1998/ND-CP dated January 23, 1998 of the Government who have a decision or certificate waiting for age eligibility to receive monthly benefits from the social insurance agency are entitled to monthly benefits when men are 55 years old and women are 50 years old.

11. Subjects 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 20 years or more will have the lowest monthly pension equal to the reference level.

12. For the amount of compulsory social insurance and unemployment insurance that the employer is responsible for paying according to the provisions of Law No. 58/2014/QH13, Law on Employment No. 38/2013/QH13 but by the end of June 30, 2025, if it is not paid or not paid in full, it will be handled according to the provisions on late payment and evasion of payment of this Law.

13. When the base salary has not been abolished, the reference level specified in this Law is equal to the base salary. At the time the base salary is abolished, the reference level must not be lower than that base salary.

14. Documents authorizing others to receive pensions, social insurance benefits and other benefits according to the provisions of Law No. 58/2014/QH13 will continue to be implemented until June 30, 2026.

15. The Government regulates this Article in detail.