Decree 158/2025/NĐ-CP: compulsory social insurance

Article 1. Scope of adjustment

This decree provides detailed regulations and guidance on the implementation of certain articles of the Social Insurance Law regarding compulsory social insurance and the regime for employees who do not meet the conditions to receive a pension and are not yet eligible for social retirement benefits; Point 13 of Resolution No. 142/2024/QH15 dated June 29, 2024, of the National Assembly on the resolution of the 7th session, 15th National Assembly.

Article 2. Subjects of application

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

2. Beneficiaries of social insurance regimes as prescribed by the Social Insurance Law.

3. Employers as stipulated in Clause 3, Article 2 of the Social Insurance Law.

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

Article 3. Subjects participating in compulsory social insurance

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

Employees specified in points a, b, c, i, k, l of Clause 1 and Clause 2, Article 2 of the Social Insurance Law who are sent to study, intern, or work inside or outside the country while still receiving salary in the country are subject to compulsory social insurance.

2. Household business owners of registered business households as specified in point m, Clause 1, Article 2 of the Social Insurance Law are required to participate in compulsory social insurance, including:

a) Household business owners of registered business households who pay taxes according to the declaration method;

b) The household business owner of a registered business household who is not subject to the provisions at point a of this clause is subject to compulsory social insurance from July 1, 2029.

3. If the subjects specified in clause 2 of this Article and point n clause 1 Article 2 of the Social Insurance Law simultaneously belong to multiple subjects specified in clause 1 Article 2 of the Social Insurance Law, the participation in compulsory social insurance shall be implemented as follows:

a) Subjects specified in clause 2 of this Article who simultaneously belong to a subject specified at one of points b, c, d, đ, e, i, a, l, k, n, h, or g of clause 1 Article 2 of the Social Insurance Law shall participate in compulsory social insurance according to the corresponding subject specified at point b, c, d, đ, e, i, a, l, k, n, h, or g of clause 1 Article 2 of the Social Insurance Law in the order that comes first;

b) Subjects specified in point n, clause 1, Article 2 of the Social Insurance Law who also fall under one of the subjects specified in points b, c, d, đ, e, i, a, l, and k, clause 1, Article 2 of the Social Insurance Law shall participate in mandatory social insurance according to the corresponding subject specified in point b, c, d, đ, e, i, a, l, or k, clause 1, Article 2 of the Social Insurance Law, following the order that comes first.

4. Subjects entitled to social insurance benefits and monthly allowances who are not subjects participating in mandatory social insurance specified in point a, clause 7, Article 2 of the Social Insurance Law include:

a) Persons currently receiving monthly work incapacity allowances;

b) Persons currently receiving monthly allowances under the provisions of Decree No. 09/1998/NĐ-CP dated January 23, 1998, of the Government amending and supplementing Decree No. 50/CP dated July 26, 1995, of the Government on living expenses for commune, ward, and township officials (hereinafter referred to as Decree No. 09/1998/NĐ-CP);

c) Persons currently receiving monthly allowances under the provisions of Decision No. 91/2000/QD-TTg dated August 4, 2000, of the Prime Minister on allowances for those who have reached retirement age at the time of cessation of monthly labor incapacity allowance (hereinafter referred to as Decision No. 91/2000/QD-TTg); Decision No. 613/QD-TTg dated May 6, 2010, of the Prime Minister on monthly allowances for those who have completed from 15 years to less than 20 years of actual work and have reached the end of the term of receiving labor incapacity allowance (hereinafter referred to as Decision No. 613/QD-TTg);

d) Persons currently receiving a monthly allowance according to the provisions of Decision No. 142/2008/QĐ-TTg dated October 27, 2008, of the Prime Minister on the implementation of the regime for military personnel who participated in the resistance against the United States to save the country with less than 20 years of military service and have been demobilized or discharged to localities; Decision No. 38/2010/QĐ-TTg dated May 6, 2010, of the Prime Minister amending and supplementing Decision No. 142/2008/QĐ-TTg dated October 27, 2008, of the Prime Minister on the implementation of the regime for military personnel who participated in the resistance against the United States to save the country with less than 20 years of military service and have been demobilized or discharged to localities; Decision No. 53/2010/QĐ-TTg dated August 20, 2010, of the Prime Minister stipulating the regime for officers and soldiers of the People's Public Security who participated in the resistance against the United States with less than 20 years of service in the People's Public Security and have resigned or been discharged to localities; Decision No. 62/2011/QĐ-TTg dated November 9, 2011, of the Prime Minister on the regime and policies for subjects who participated in the war to protect the Fatherland, performed international duties in Cambodia, assisted Laos after April 30, 1975, and have been discharged, demobilized, or resigned;

d) Persons who are receiving monthly benefits under Article 23 of the Law on Social Insurance.

5. Subjects specified in point a, clause 1, Article 2 of the Social Insurance Law who work part-time, with monthly wages calculated according to the provisions of clause 2, Article 7 of this Decree, lower than the minimum wage used as the basis for mandatory social insurance contributions; employees working under a probationary contract as prescribed by labor law are not subject to mandatory social insurance participation.

Article 4. Copies of documents used for implementing social insurance as prescribed in the Social Insurance Law

Copies of documents used to implement social insurance as prescribed in the Social Insurance Law, which fall under other cases specified in point c, clause 12, Article 3 of the Social Insurance Law, are documents that the social insurance agency certifies as having been compared with the original, ensuring the accuracy of the copy in relation to the original in cases where the dossier is submitted directly to the social insurance agency.

Article 5. Reference level

1. The reference level is the amount of money decided by the Government to calculate the contribution level and the benefit level of certain social insurance regimes stipulated in the Social Insurance Law.

2. Before the base salary level is abolished, the reference level stipulated in the Social Insurance Law is equal to the base salary level. At the time the base salary level is abolished, the reference level shall not be lower than that base salary.

3. When the base salary level is abolished, the reference level is adjusted by the Government based on the increase of the consumer price index, economic growth, and in accordance with the capacity of the state budget and the social insurance fund.

REGISTRATION FOR PARTICIPATION AND MANAGEMENT OF COLLECTION, PAYMENT

OF MANDATORY SOCIAL INSURANCE

Registration for participation and management of collection and payment of mandatory social insurance is carried out in accordance with the provisions of Chapter IV of the Social Insurance Law and is detailed as follows:

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

The registration for participating in social insurance and the issuance of social insurance books are conducted in accordance with the provisions of Article 28 of the Social Insurance Law and are detailed as follows:

1. Subjects specified in Clause 2, Article 3 of this Decree and Point n, Clause 1, Article 2 of the Social Insurance Law, if registering to participate in social insurance through business households, enterprises, cooperatives, or cooperative unions under management, shall follow the provisions of Clause 1, Article 28 of the Social Insurance Law.

2. Subjects specified in Clause 2, Article 3 of this Decree and Point n, Clause 1, Article 2 of the Social Insurance Law, if registering to participate in social insurance directly with the social insurance agency, shall follow the provisions of Clause 2, Article 28 of the Social Insurance Law.

3. Subjects specified in point g, clause 1, Article 2 of the Social Insurance Law shall submit the application form as prescribed in point b, clause 1, Article 27 of the Social Insurance Law to the social insurance agency before working abroad.

4. Agencies and organizations managing officials, public servants, employees, and workers, before the person is assigned as a member of the representative office of the Socialist Republic of Vietnam abroad, shall register for social insurance for the subjects specified in point h, clause 1, Article 2 of the Social Insurance Law in accordance with the provisions of clause 1, Article 28 of the Social Insurance Law.

Article 7. Salary basis for compulsory social insurance contribution

The salary used as the basis for compulsory social insurance contribution shall be implemented in accordance with the provisions of clause 1, Article 31 of the Social Insurance Law and is detailed as follows:

1. The salary used as the basis for mandatory social insurance contributions according to point b, clause 1, Article 31 of the Social Insurance Law is the monthly salary, including the salary according to the job or title, salary allowances, and other additional payments, among which:

a) Salary according to the job or title is calculated based on time (monthly) of the job or title according to the salary scale and payroll table built by the employer in accordance with the provisions of Article 93 of the Labor Code as agreed in the labor contract;

b) Salary allowances to compensate for factors related to working conditions, complexity of work, living conditions, and the attractiveness of labor, which have not been considered or have not been fully considered in the salary mentioned in point a of this clause, agreed upon in the labor contract; excluding salary allowances that depend on or fluctuate according to labor productivity, work process, and the quality of the employee's performance;

c) Other additional amounts that have a specific monetary value along with the salary as stipulated in point a of this clause, agreed upon in the labor contract and paid regularly and stably in each pay period; excluding other additional amounts that depend on or fluctuate according to labor productivity, work process, and the quality of the employee's work performance.

2. The salary used as the basis for compulsory social insurance contributions for subjects specified in point l, clause 1, Article 2 of the Social Insurance Law is the monthly salary calculated according to the agreement in the labor contract.

In cases where the labor contract agrees on hourly wages, the monthly salary is calculated by multiplying the hourly wage by the number of working hours in the month as agreed in the labor contract.

In the case where the employment contract agrees on a daily wage, the monthly salary is calculated by multiplying the daily wage by the number of working days in the month as agreed in the employment contract;

In the case where the employment contract agrees on weekly wages, the monthly wage is calculated by multiplying the weekly wage by the number of working weeks in the month as agreed in the employment contract.

3. The salary used as the basis for compulsory social insurance contributions for the subjects specified in Point k, Clause 1, Article 2 of the Social Insurance Law is the monthly allowance of non-specialized personnel at the commune, village, or residential group level. In cases where the monthly allowance of non-specialized personnel at the commune, village, or residential group level is lower than the minimum salary used as the basis for compulsory social insurance contributions, the salary used as the basis for compulsory social insurance contributions shall be equal to the minimum salary used as the basis for compulsory social insurance contributions prescribed in Point đ, Clause 1, Article 31 of the Social Insurance Law.

4. The salary used as the basis for compulsory social insurance contributions for the subjects specified in Point i, Clause 1, Article 2 of the Social Insurance Law is the salary that these subjects are entitled to according to the provisions of the law.

5. In cases where the salary stated in the labor contract and the salary paid to the employee is in foreign currency, the salary used as the basis for compulsory social insurance contributions shall be calculated in Vietnamese Dong based on the salary in foreign currency converted into Vietnamese Dong at the average buying exchange rate via bank transfer announced by the four state-owned commercial banks at the end of the day on January 2 for the first six months of the year and on July 1 for the last six months of the year; if these dates fall on a public holiday or weekend, the exchange rate of the next working day shall be used.

Article 8. Retroactive collection and contribution of compulsory social insurance

1. Cases of retroactive collection and payment of compulsory social insurance:

a) The salary used as the basis for compulsory social insurance contributions is adjusted upward due to salary increases, and the implementation period is retroactive.

b) In the case where Vietnamese employees go to work abroad and have their contracts extended or sign a new labor contract right in the host country, they shall make retroactive social insurance contributions after returning to Vietnam;

c) The subjects specified in points m and n, clause 1, Article 2 of the Social Insurance Law shall make social insurance contributions after the deadline for paying social insurance, but not later than the deadline prescribed in point b, clause 4, Article 33 of the Social Insurance Law.

2. The amount of compulsory social insurance retroactive contributions is calculated as follows:

a) For the cases specified in points a and b, clause 1 of this Article, the retroactive amount is the amount of compulsory social insurance that must be paid according to the provisions of Articles 33 and 34 of the Social Insurance Law.

In the case where, by the last day of the month following the month with a decision to adjust the salary increase or the month of returning to the country, the employer and the employee have not completed the compulsory social insurance back payment, then when collecting the compulsory social insurance arrears, the social insurance agency shall implement according to the provisions in Clause 1, Article 40 and Clause 1, Article 41 of the Social Insurance Law;

b) For the case specified in Point c, Clause 1 of this Article, the amount of arrears is the amount of compulsory social insurance that must be paid according to the provisions of Point a, Clause 4, Article 33 of the Social Insurance Law, plus an amount equal to 0.03% per day calculated on the amount of compulsory social insurance that must be paid and the number of days the payment is overdue beyond the latest deadline specified in Point b, Clause 4, Article 33 of the Social Insurance Law.

3. Employers are responsible for paying the full amount of compulsory social insurance contributions as prescribed in Clause 1, Article 40 and Clause 1, Article 41 of the Social Insurance Law for employees who are eligible for social insurance or who resign, terminate labor contracts, or employment contracts in order to promptly resolve social insurance benefits for employees.

In cases where the employer has not paid the full amount of mandatory social insurance, social insurance benefits shall be settled based on the period of social insurance contributions for employees who meet the conditions to receive social insurance benefits, and the period of social insurance contributions up to the time of contribution shall be confirmed for cases where employees resign, terminate their labor contracts, or employment contracts; after recovering the amount of mandatory social insurance contributions, the additional period of social insurance contributions shall be confirmed and the level of social insurance benefits shall be adjusted accordingly.

Article 9. Contribution rates, methods, and deadlines for compulsory social insurance of employees and employers

The contribution rate, method, and deadline for mandatory social insurance payments by employees and employers shall be carried out in accordance with the provisions of Articles 33 and 34 of the Social Insurance Law and are detailed as follows:

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

Article 10. Temporary suspension of contributions to the pension and survivorship fund as prescribed in Clause 1 and Clause 3, Article 37 of the Social Insurance Law

1. Employers may be considered for temporary suspension of contributions to the retirement and survivorship fund in the following cases:

a) Encounter difficulties when changing structure, technology, or due to economic crisis or recession, or implementing State policies when restructuring the economy or fulfilling international commitments;

b) Encounter difficulties due to natural disasters, fires, epidemics, or crop failures.

2. Conditions for temporarily suspending contributions to the retirement and survivorship fund:

If the employer falls into one of the cases specified in Clause 1 of this Article and meets one of the conditions below, both the employer and the employee may temporarily suspend contributions to the retirement and survivorship fund:

a) Must temporarily suspend production and business for 30 days or more and be unable to arrange work for employees, in which the number of employees subject to compulsory social insurance must temporarily stop working from 50% or more of the total number of employees present before the suspension of production and business;

b) Suffer damage of over 50% of the total value of assets due to natural disasters, fire, epidemic, or crop failure, regardless of whether the asset value includes land, or be unable to arrange work for employees, in which the number of employees subject to compulsory social insurance must temporarily stop working from 50% or more of the total number of employees present before the natural disaster, fire, epidemic, or crop failure.

3. Period of temporary suspension of contributions to the retirement and survivorship fund:

a) The period of temporarily suspending contributions to the retirement and survivorship fund is calculated monthly and must not exceed 12 months from the month the employer submits a written request to the social insurance agency. During the period of temporarily suspending contributions to the retirement and survivorship fund, the employer must still contribute to the sickness and maternity fund, and the occupational accident and disease insurance fund.

In the case that during the period of temporarily suspending contributions to the retirement and survivorship fund, an employee becomes eligible for retirement or survivorship benefits, or terminates the labor contract, the employer and the employee or the employee's relatives must make additional contributions to cover the temporarily suspended period in order to settle the benefits for the employee, the employee's relatives, or to certify the social insurance contribution period for the employee;

b) Upon the expiration of the temporary suspension period prescribed in point a of this clause, employers and employees shall continue to pay compulsory social insurance and make retroactive contributions for the period of temporary suspension. The latest deadline for retroactive contributions is the last day of the month following the month in which the suspension ends. The retroactive contribution amount for the months of temporary suspension is equal to the amount of compulsory social insurance contributions prescribed in Articles 33 and 34 of the Social Insurance Law.

In case employers and employees make retroactive contributions for the months of temporary suspension after the latest contribution deadline, it shall be implemented in accordance with Articles 40 and 41 of the Social Insurance Law.

4. The authority, procedure, and formalities for determining the number of employees subject to compulsory social insurance who temporarily cease work, and the value of damaged assets as prescribed in Clause 2 of this Article are as follows:

a) The authority to determine the number of employees subject to mandatory social insurance temporarily not working: for agencies, units, organizations, and enterprises under the management of the local People's Committee, it is determined by the local Department of Home Affairs; for agencies, units, organizations, and enterprises under the management of central ministries and sectors, it is determined by the respective ministry or sector. The number of employees subject to mandatory social insurance temporarily not working is calculated based on the total number of employees present before the suspension of production or business, or before natural disasters, fires, epidemics, or crop failures.

The authority to determine the value of damaged assets for agencies, units, organizations, and enterprises managed by local People's Committees is determined by the local financial agency; for agencies, units, organizations, and enterprises managed by central ministries and sectors, it is determined by the financial agency of the respective ministry or sector. The value of damaged assets is calculated based on the asset value according to the most recent asset inventory report prior to the time of damage;

b) Employers who fall under the subjects specified in point a, clause 2 of this Article must submit a written request accompanied by the list of employees at the time before temporarily suspending production and business, as well as at the time of the request; the list of employees includes those subject to compulsory social insurance who have to temporarily stop working.

Employers subject to the provisions at point b, clause 2 of this Article who suffer losses of over 50% of the total value of assets must prepare a written request accompanied by the most recent asset inventory report prior to the time of loss; minutes of the asset inventory damaged by natural disasters, fire, epidemics, or crop failure. In cases where it is not possible to arrange work for employees, among which the number of employees subject to mandatory social insurance must temporarily stop working by 50% or more compared to the total number of employees present before the natural disaster, fire, epidemic, or crop failure, a written request must be prepared accompanied by a list of employees at the time before the natural disaster, fire, epidemic, or crop failure and at the time of the request; a list of employees subject to mandatory social insurance who must temporarily stop working;

c) Within 15 working days from the date of receiving the employer's request, the agency specified at point a of this clause is responsible for reviewing, determining, and providing a written response to the employer.

5. The employer, ensuring the conditions prescribed in clauses 1, 2, and 3 of this Article, shall submit a written request to temporarily suspend contributions to the retirement and survivorship fund, accompanied by a document identifying the number of employees who are temporarily absent and subject to compulsory social insurance or a document determining the value of damaged assets, to the social insurance agency.

6. Within 10 working days from the date of receiving the employer's request dossier, the social insurance agency is responsible for handling the temporary suspension of contributions to the retirement and survivorship fund; in cases where it cannot handle it, the agency must respond in writing and clearly state the reasons.

Article 11. Temporary suspension of compulsory social insurance contributions as prescribed in Clause 2 and Clause 3, Article 37 of the Social Insurance Law

1. Officials, public employees, and civil servants who are participating in compulsory social insurance and are temporarily detained or suspended from work for 14 working days or more in a month shall have their compulsory social insurance contributions temporarily suspended as follows:

a) During the period of temporary detention or temporary suspension from work for 14 or more working days in a month, officials, public servants, employees, and employers temporarily stop paying compulsory social insurance;

b) After the period of temporary detention or suspension from work for 14 working days or more in a month, if the officials, public employees, and civil servants are entitled to receive 100% of their salary during the period of temporary detention or suspension from work, the mandatory social insurance contributions for the period of temporary detention or suspension from work shall be paid retroactively. The deadline for retroactive payment is no later than the last day of the month following the month in which the suspension of contributions ended. The amount of retroactive payment for the months of suspended contributions is equal to the amount of mandatory social insurance contributions as stipulated in Articles 33 and 34 of the Social Insurance Law.

In the case where, after the latest deadline for retroactive payment, the employer and the officials, public employees, and civil servants pay retroactively for the months of suspended contributions, the provisions of Articles 40 and 41 of the Social Insurance Law shall apply;

c) In cases where, after a temporary detention or temporary suspension from work for 14 working days or more in a month, if civil servants, public employees, or officials do not receive full 100% salary during the period of temporary detention or suspension from work, the mandatory social insurance contributions for the period of temporary detention or suspension from work shall not be made.

2. Employees who are not subjects specified in Clause 1 of this Article but are temporarily suspended from work for 14 working days or more in a month, the suspension of mandatory social insurance contributions shall be carried out as follows:

a) During the period of temporary suspension from work for 14 working days or more in a month, both employees and employers shall temporarily suspend mandatory social insurance contributions;

b) In the case where, after a temporary suspension of work for 14 or more working days in a month, the employee is paid full wages for the period of suspension by the employer, compulsory social insurance contributions for the period of temporary work suspension must be made. The latest time for making these back payments is the last day of the month following the month in which the suspension of contributions ended. The amount of back payment for the months during which contributions were suspended is equal to the amount of compulsory social insurance contributions prescribed in Articles 33 and 34 of the Social Insurance Law.

In the case where the employer and employee make back payments for the months of suspended contributions after the latest back payment deadline, it shall be carried out in accordance with the provisions of Articles 40 and 41 of the Social Insurance Law;

c) In cases where, after a temporary suspension of work for 14 or more working days in a month, the employee does not receive full wages from the employer for the period of suspension, compulsory social insurance contributions for the period of temporary work suspension shall not be made up.

3. Employees as specified in point g, clause 1, Article 2 of the Social Insurance Law, who temporarily lose their job during the contract period and are confirmed by agencies, organizations, or enterprises providing labor export services, may temporarily suspend the payment of compulsory social insurance for that period.

After the period of temporary job loss, if the employee returns to work, payment of compulsory social insurance shall continue according to regulations, and no make-up contributions are required for the period of temporary job loss.

COMPULSORY SOCIAL INSURANCE REGIME

Section 1. RETIREMENT REGIME

Article 12. Conditions for receiving a pension

The conditions for receiving a pension are implemented in accordance with the provisions of Articles 64 and 65 of the Social Insurance Law and are detailed as follows:

1. Coal mining work in underground mines according to Appendix I issued together with this Decree.

2. When determining the conditions for receiving a pension in cases where the employee's records do not specify the day and month of birth but only the year of birth, January 1 of the year of birth shall be used as the basis for determining the employee's age. In cases where the day of birth cannot be determined but only the month and year of birth are available, the 1st day of the month and year of birth shall be used as the basis for determining the employee's age.

3. When determining the working time in places with a regional allowance coefficient of 0.7 or higher for the period of work before January 1, 1995, as a basis for considering pension entitlement, it shall be based on the regulations of the law on regional allowances at the time of settlement. For areas where the law on regional allowances at the time of settlement does not provide regulations or provides a regional allowance coefficient lower than 0.7, but the employee has actually worked in places with a regional allowance coefficient of 0.7 or higher according to the provisions of previous documents on regional allowances, it shall be based on the provisions of those documents to determine the working time in places with a regional allowance coefficient of 0.7 or higher as a basis for considering pension entitlement.

In cases where employees have worked in B and C battlefields before April 30, 1975, and K battlefield before August 31, 1989, and this time is counted as social insurance contribution period, this period is considered as working time in areas with a regional allowance coefficient of 0.7 as a basis for determining eligibility for retirement benefits.

4. Individuals specified in point d and point đ, clause 1, Article 2 of the Social Insurance Law who are stripped of military rank or police rank shall have the conditions for enjoying a pension implemented according to the provisions of clause 1, Article 64 and clause 1, Article 65 of the Social Insurance Law.

Article 13. Monthly pension amount

The monthly pension level is implemented according to the provisions of Article 66 of the Social Insurance Law and is detailed as follows:

1. The monthly pension of the employee is calculated by multiplying the pension entitlement rate by the average salary used as the basis for social insurance contributions stipulated in Article 72 of the Social Insurance Law.

Subjects specified in points a, b, c, d, đ, g, and i of Clause 1, Article 2 of the Social Insurance Law who have participated in social insurance before July 1, 2025, and have a compulsory social insurance payment period under these subjects of 20 years or more, when calculating the monthly retirement salary is lower than the reference level, it shall be calculated based on the reference level.

2. The age threshold for calculating the number of years of early retirement, which serves as the basis for reducing the pension benefit rate as prescribed in Clause 3, Article 66 of the Social Insurance Law, is determined as follows:

a) Workers in normal working conditions shall take the age threshold according to point a, Clause 1, Article 64 of the Social Insurance Law;

b) Employees who have a total mandatory social insurance contribution period of 15 years or more while working in heavy, hazardous, or extremely heavy and hazardous occupations or jobs listed in the catalog of heavy, hazardous, or extremely heavy and hazardous occupations or jobs, or working in areas with particularly difficult socio-economic conditions, including the working period in places with a regional allowance coefficient of 0.7 or higher before January 1, 2021, will use the age threshold according to point b, clause 1, Article 64 of the Social Insurance Law;

c) Employees who have worked for 15 years or more in underground coal mining will use the age threshold according to point c, clause 1, Article 64 of the Social Insurance Law.

Article 14. Receiving one-time social insurance

Receiving one-time social insurance benefits is implemented according to the provisions of Article 70 of the Social Insurance Law and is detailed as follows:

1. Employees entitled to receive a one-time social insurance payment in the cases specified at point đ, clause 1, Article 70 of the Social Insurance Law are detailed as follows:

a) Employees who have paid social insurance before July 1, 2025 (before the Social Insurance Law takes effect) are employees who, at the time of settling the one-time social insurance benefit, still have social insurance contribution periods before July 1, 2025, counted toward social insurance entitlement;

b) The determination of 12 months not being subject to compulsory social insurance refers to 12 consecutive months without social insurance contributions, counted continuously up to the month immediately preceding the month when the social insurance agency receives the request to settle the one-time social insurance benefit, excluding the months not required to pay compulsory social insurance as stipulated in clause 5, Article 33 and clause 3, Article 34 of the Social Insurance Law.

At the time the employee submits the application for a one-time social insurance benefit, they must not be subject to compulsory social insurance and must not be participating in voluntary social insurance.

2. In cases where the employee meets the conditions for receiving a one-time social insurance benefit as stipulated in Point đ, Clause 1, Article 70 of the Social Insurance Law, and also meets the conditions for receiving a pension under Clause 1, Article 64 of the Social Insurance Law, the matter shall be handled according to the employee's written request.

Article 15. Average salary used as the basis for social insurance contributions to calculate pension and one-time benefits

The average salary used as the basis for social insurance contributions to calculate pensions and one-time allowances is implemented in accordance with the provisions of Article 72 of the Social Insurance Law and is detailed as follows:

1. Employees who fall under the category of implementing the wage regime prescribed by the State and have the entire period of social insurance contributions under this wage regime, the average wage used as the basis for social insurance contributions to calculate pensions and one-time allowances shall be carried out in accordance with the provisions of Clause 1, Article 72 of the Social Insurance Law.

a) In the case of employees who have paid social insurance contributions before October 1, 2004, and fall under the subjects entitled to the salary regime regulated by the State, and receive social insurance from July 1, 2025 onwards, the salary used as the basis for social insurance contributions before October 1, 2004 will be converted according to the salary regime regulations at the time of receiving social insurance benefits to calculate the average salary used as the basis for social insurance contributions. Specifically, for employees who have worked in enterprises that contribute to social insurance according to the salary regime prescribed by the State before October 1, 2004, and receive social insurance from July 1, 2025, onwards, the salary used as the basis for social insurance contributions before October 1, 2004, shall be converted according to the salary stipulated in Decree No. 205/2004/NĐ-CP dated December 14, 2004, of the Government to calculate the average salary used as the basis for social insurance contributions.

b) In the case where the employee has not yet completed the number of years of social insurance contributions as prescribed in Clause 1, Article 72 of the Social Insurance Law, the average salary used as the basis for social insurance contributions is calculated based on the months that have been contributed.

2. The average salary level used as the basis for social insurance contributions for employees who are subject to the wage regime prescribed by the State in certain special cases is regulated as follows:

a) For employees who have contributed to mandatory social insurance for 15 years or more at salary levels corresponding to heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous occupations, and then switch to other jobs in agencies, organizations, units, or enterprises that are still subject to the salary regime prescribed by the State but have a lower salary as the basis for mandatory social insurance contributions, upon retirement, the salary used as the basis for mandatory social insurance contributions for consecutive years at the salary levels corresponding to heavy, hazardous, dangerous, or particularly heavy, hazardous, dangerous occupations according to the number of years specified in Clause 1, Article 72 of the Social Insurance Law shall be used to calculate the average salary for social insurance contributions.

b) Employees who have served as officers, professional soldiers of the people's army; professional officers, technical and professional officers of the public security; people working in cryptographic work receiving salaries as for military personnel who transferred to work in agencies, organizations, units, or enterprises subject to the salary regime prescribed by the State before retirement, if upon retirement the salary used as the basis for social insurance contributions for the final years before retirement is lower than that of the final years before transferring, the salary used as the basis for social insurance contributions for the final years before transferring shall be used to calculate the average salary for social insurance contribution purposes;

c) Employees who do not fall under the cases specified in points a and b of this clause, during the period of paying social insurance under the wage regime prescribed by the State, if the average wage used to calculate social insurance based on the wages of the last few years before retirement is lower than when calculated based on the entire period of contributions, then the average wage used to calculate social insurance shall be calculated based on the wages over the entire contribution period.

3. Employees subject to the wage regime prescribed by the State who have paid social insurance, including seniority allowance, and then transfer to another occupation with or without seniority allowance before retiring, the calculation of the average wage used to calculate social insurance is carried out as follows:

a) In the case where the wages used as a basis for social insurance contributions for all the final years do not include the seniority allowance, the average wage used as a basis for social insurance contributions of the final years before retirement shall be taken, plus the highest seniority allowance received, calculated according to the period during which social insurance was contributed including the seniority allowance; in cases where the period of receiving the highest seniority allowance was before October 1, 2004, the wage used as a basis for social insurance contributions to calculate the seniority allowance shall be converted according to the wage regime stipulated at the time of benefit settlement;

b) In the case where the salary used as the basis for social insurance contributions for all the final years to calculate the average salary used as the basis for social insurance contributions for determining pension or one-time allowance already includes seniority allowance, the average salary used as the basis for social insurance contributions to calculate pension or one-time allowance shall be implemented in accordance with the provisions of Clause 1, Article 72 of the Social Insurance Law;

c) In the case where the salary used as the basis for social insurance contributions in the final years to calculate the average salary used as the basis for social insurance contributions to determine the pension or one-time allowance includes periods of contributions both with seniority allowance and without seniority allowance, and the average salary used as the basis for social insurance contributions calculated according to the provisions at point b of this clause is lower than that calculated based on the final years before changing professions, the average salary used as the basis for social insurance contributions of the corresponding final years before changing professions shall be used to calculate the pension or one-time allowance.

4. Employees who have contributed to social insurance both under the salary regime regulated by the State and under the salary regime determined by the employer, the calculation of the average salary for social insurance contributions shall be carried out in accordance with the provisions of Clause 3, Article 72 of the Social Insurance Law.

For the period of social insurance contributions under the salary regime regulated by the State, the average salary for social insurance contributions shall be calculated according to the provisions of Clause 1, Article 72 of the Social Insurance Law based on the total period of contributions under the State-regulated salary regime. In case the number of years required under Clause 1, Article 72 of the Social Insurance Law is not met, the average salary for social insurance contribution shall be calculated based on the contributions of the months already contributed.

5. When calculating the average wage for the purpose of social insurance contributions for employees who have had service time at the commune level that has already been considered for social insurance, the period of social insurance contributions under Decree No. 09/1998/NĐ-CP and the period of mandatory social insurance contributions for non-specialist activities at the commune level, in villages, or residential groups shall be counted as the period of social insurance contributions according to the wage regime prescribed by the state.

6. When calculating the average wage used as the basis for social insurance contributions for employees who had working time before January 1, 1995, this period is considered as the period contributing to social insurance for the calculation of social insurance benefits. However, during this period, employees did not receive wages or living allowances (compensated through work points or actual wages, such as preschool teachers, heads of cooperatives on a commune-wide scale, etc.), the average wage used as the basis for social insurance contributions does not include periods when wages or living allowances were not received.

7. The average wage used as the basis for social insurance contributions to calculate pensions and one-time allowances, as stipulated in Article 72 of the Social Insurance Law, is used to calculate one-time social insurance benefits, one-time survivor allowances for relatives of individuals currently participating in social insurance or those who have suspended social insurance contributions and have passed away, and monthly allowances for employees who do not meet the conditions to receive a pension and are not yet eligible for social retirement benefits.

Article 16. Adjustment of the salary used as the basis for compulsory social insurance contributions

The adjustment of wages used as the basis for compulsory social insurance contributions is carried out in accordance with Article 73 of the Social Insurance Law and is detailed as follows:

1. The salary used as the basis for compulsory social insurance contributions to calculate the average level stipulated in Article 72 of the Social Insurance Law for employees subject to the salary regime decided by the employer and employees subject to the salary regime prescribed by the State who start participating in social insurance from January 1, 2016, onward is adjusted according to the following formula: Salary used as the basis for compulsory social insurance contributions = salary used as the basis for social insurance contributions after adjustment x adjustment coefficient.

the obligation of each year

adjustment of each corresponding year

a) The salary adjustment coefficient used as the basis for social insurance contributions is calculated based on the average annual consumer price index and is determined by the following expression:

Average consumer price index of the consecutive year

Salary adjustment coefficient before the year employees received social insurance as the basis for paying insurance = calculated according to the average comparison of 1994

society of year t Average consumer price index of year t calculated according to

average comparison base year 1994

Where:

t is any year in the adjustment period;

The wage adjustment coefficient used as the basis for social insurance contributions for year t is rounded to two decimal places and the minimum level is 1 (one).

(b) The wage adjustment coefficient used as the basis for social insurance contributions of the years before 1995 is taken as the wage adjustment coefficient used as the basis for social insurance contributions of 1994.

2. Based on the average annual consumer price index calculated using the 1994 average base provided by the Statistics Department, Ministry of Finance, Vietnam Social Security determines the salary adjustment coefficient as a basis for social insurance contributions and implements salary adjustments as a basis for social insurance contributions for employees in accordance with the provisions of Clause 1 of this Article.

Article 17. Retirement regime for people who have both voluntary and compulsory social insurance contribution periods

1. For workers who have both periods of voluntary social insurance contributions and compulsory social insurance contributions, the period used to calculate retirement benefits is the total period of both voluntary and compulsory social insurance contributions.

2. Workers who have at least 15 years of compulsory social insurance contributions and fall under the subjects regulated in Article 64 of the Social Insurance Law, or have at least 20 years of compulsory social insurance contributions and fall under the subjects regulated in Article 65 of the Social Insurance Law, shall have their conditions and pension benefits applied according to the compulsory social insurance policy.

Workers who have both periods of voluntary social insurance contributions and compulsory social insurance contributions, and participated in voluntary social insurance before January 1, 2021, with at least 20 years of voluntary social insurance contributions, the retirement age requirement is 60 years old for men and 55 years old for women.

3. The monthly pension is calculated by multiplying the pension rate by the average income and wages used as the basis for social insurance contributions as prescribed in Clause 5 of this Article.

In the case of a person who has both periods of voluntary social insurance contributions and compulsory social insurance contributions and has participated in social insurance under the subjects specified in points a, b, c, d, đ, g, and i, Clause 1, Article 2 of the Social Insurance Law before July 1, 2025, and has compulsory social insurance contribution periods under these subjects of 20 years or more, if the calculated monthly pension is lower than the reference amount, it shall be calculated based on the reference amount.

4. The one-time social insurance benefit is calculated according to the provisions in Clause 3 and Clause 4 of Article 70 of the Social Insurance Law, based on the number of years of social insurance contributions, the average income and salary used as the basis for social insurance contributions as stipulated in Clause 5 of this Article.

5. The average income and salary used as the basis for social insurance contributions are calculated according to the following formula: Average level Total income levels Average salary Total number of months

entered as the salary basis for insurance contribution

military income for social insurance contribution + mandatory social insurance and salary

voluntary social insurance, compulsory social insurance

basis for calculation = social insurance payment + Total months of compulsory social insurance contribution + Total months of voluntary social insurance contribution

Where:

The average salary used as the basis for calculating compulsory social insurance contributions is determined in accordance with the provisions of Article 72 of the Social Insurance Law and Article 15 of this Decree.

The income level used as the basis for voluntary social insurance contributions is the income level used as the basis for voluntary social insurance contributions that has been adjusted in accordance with the provisions of Clause 2, Article 104 of the Social Insurance Law.

Article 18. Suspension, termination, or continuation of receiving pensions, monthly social insurance benefits, and one-time allowances for foreigners receiving pensions or monthly social insurance benefits

1. The temporary suspension, termination, or continuation of receiving monthly pensions and social insurance benefits is implemented in accordance with the provisions of Articles 75, 80, and 81 of the Social Insurance Law.

2. Foreigners who are receiving monthly pensions and social insurance benefits in Vietnam, if they wish, may submit a written request to the social insurance agency to be granted a one-time benefit in accordance with Article 76 of the Social Insurance Law.

Section 2. SURVIVOR BENEFITS

Article 19. Survivorship benefits in cases of individuals receiving monthly occupational accident and disease benefits who have not retired or still have preserved social insurance contribution periods, and individuals receiving monthly occupational accident and disease benefits while also receiving a pension

1. Persons who are receiving or temporarily suspended from receiving monthly occupational accident and disease benefits and who are currently participating in or preserving their social insurance contribution period will have their survivor benefits handled as follows:

a) Relatives, organizations, or individuals responsible for funeral arrangements are entitled to funeral allowances according to the provisions in Clause 2, Article 85 of the Law on Social Insurance;

b) In the case of currently receiving or temporarily suspended from receiving monthly occupational accident and disease benefits with a labor capacity reduction rate of 61% or higher, or currently participating or having preserved a compulsory social insurance contribution period of 15 years or more, the eligible relatives as prescribed in Clause 2 and Clause 3 of Article 86 of the Social Insurance Law are entitled to receive monthly survivor benefits as stipulated in Article 87 of the Social Insurance Law;

c) In the case of settling a one-time survivor benefit, it is resolved according to the regulations for a person who is currently participating or has preserved the social insurance contribution period upon death.

2. In the case of a person who is both receiving a pension and monthly occupational accident and disease benefits upon death, the survivor benefits are settled for a person receiving a pension who dies.

Article 20. The resolution of receiving survivorship benefits for foreigners

The settlement of survivor benefits for the relatives of workers who are foreign nationals working in Vietnam participating in compulsory social insurance in the event of death is carried out in accordance with the provisions of Articles 85, 88, 89, 90, and 91 of the Social Insurance Law and is specified in detail as follows:

1. In the case where the worker is a foreign national working in Vietnam and dies abroad, the dossiers prescribed in point b, clause 1; point a, clause 2; and point b, clause 3, Article 90 of the Social Insurance Law shall be replaced by a Vietnamese translation notarized or authenticated according to the provisions of the law on notarization and authentication of documents issued by competent authorities abroad, showing information about the deceased foreign national worker (full name, time of death, place of death).

2. The death and survivorship benefits for workers who are foreign citizens working in Vietnam and participating in compulsory social insurance are handled when one of the worker's relatives submits an application to the social insurance agency.

Article 21. Survivorship benefits for individuals who have periods of both voluntary and compulsory social insurance contributions

1. For workers who have both periods of paying voluntary social insurance and compulsory social insurance, the period used to calculate death and survivorship benefits is the total period of paying both voluntary and compulsory social insurance.

2. The following individuals, upon death, allow organizations or individuals who handle the funeral to receive a one-time funeral allowance according to the provisions in Clause 2, Article 85 of the Social Insurance Law:

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

b) Having a total period of voluntary social insurance and mandatory social insurance contributions of 60 months or more if the period of mandatory social insurance contributions does not meet the conditions specified in point a of this clause;

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

d) Persons currently receiving or temporarily suspended from receiving a pension; persons currently receiving or temporarily suspended from receiving monthly occupational accident and disease allowances.

3. Persons in one of the following cases, when deceased, whose relatives meet the conditions specified in clauses 2 and 3 of Article 86 of the Social Insurance Law, are entitled to monthly survivor benefits under the provisions of Article 87 of the Social Insurance Law:

a) Having a period of mandatory social insurance contributions of 15 years or more.

In the case where the employee is missing a maximum of no more than 6 months to complete 15 years of compulsory social insurance contributions (including the case where the employee has a total social insurance contribution period of over 15 years, of which the compulsory social insurance contribution period is missing a maximum of 6 months to reach 15 years of compulsory social insurance contributions), relatives are allowed to make a one-time continuation payment for the remaining months into the pension and survivorship fund, with a monthly payment rate of 22% of the wage used as the basis for compulsory social insurance contributions of the employee before death;

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

c) Currently receiving or temporarily suspended from receiving monthly occupational accident or occupational disease benefits with a labor capacity reduction rate of 61% or higher;

d) Currently receiving or temporarily suspended from receiving a pension, having previously contributed to mandatory social insurance for 15 years or more.

4. Relatives of the employee are entitled to a one-time death benefit in the following cases:

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

b) The employee dies and falls under one of the cases specified in Clause 3 of this Article but has no relatives entitled to a monthly death benefit according to Clauses 2 and 3 of Article 86 of the Social Insurance Law;

c) Relatives who are eligible for a monthly death benefit under Clauses 2 and 3 of Article 86 of the Social Insurance Law and wish to receive a one-time death benefit.

5. One-time death benefit:

a) For employees who are participating in social insurance or have preserved their social insurance contribution period who pass away, the one-time death benefit is calculated according to the provisions of Clause 1, Article 89 of the Social Insurance Law based on the average income and salary used as the basis for social insurance contributions as stipulated in Clause 5, Article 17 of this Decree;

b) For persons who are receiving or temporarily suspended from receiving a pension and pass away, the one-time death benefit is calculated according to the provisions of Clause 2, Article 89 of the Social Insurance Law;

c) For persons who are receiving or temporarily suspended from receiving monthly occupational accident and disease benefits and are participating in or have preserved their social insurance contribution period when they pass away, the one-time death benefit is applied in the case of persons who are participating in or have preserved their social insurance contribution period when they pass away.

d) For individuals who are receiving or temporarily suspended from receiving monthly work accident or occupational disease allowances and have already received a one-time social insurance payment, with no remaining credited social insurance time, the one-time death benefit equals 3 months of the monthly work accident or occupational disease allowance currently being received.

REGIME FOR WORKERS WHO DO NOT MEET THE CONDITIONS

TO RECEIVE A PENSION AND ARE NOT YET OF AGE TO RECEIVE ALLOWANCE

SOCIAL RETIREMENT

The regime for employees who do not meet the conditions to receive a pension and are not yet eligible for social retirement benefits is implemented according to the provisions of Articles 23 and 24 of the Social Insurance Law and is detailed as follows:

Article 22. Subjects and conditions for eligibility

1. The subjects of application are employees under the provisions of Clause 1, Article 2 of the Social Insurance Law who have reached retirement age and have contributed to social insurance but do not meet the conditions to receive a pension according to the law, and do not yet meet the conditions to receive social retirement benefits under the provisions of Article 21 of the Social Insurance Law.

2. The eligibility conditions are that the subjects specified in Clause 1 of this Article do not receive one-time social insurance, do not preserve their social insurance contribution period, and request to receive monthly benefits.

Article 23. Duration of receiving monthly allowances

1. The duration of monthly benefits is determined based on the contribution time and social insurance contribution base of the employee and is calculated according to the following formula:

Ttt = Mbq x 2 x N TChtxh

Where:

a) Ttt: duration of receiving monthly benefits (months);

b) Mbq: The average salary used as the basis for mandatory social insurance contributions is calculated in accordance with the provisions of Article 72 of the Social Insurance Law and Article 15 of this Decree for those participating in compulsory social insurance, or the average income and salary used as the basis for social insurance contributions is calculated in accordance with the provisions of Clause 5, Article 17 of this Decree for those who have both periods of voluntary social insurance contribution and compulsory social insurance contribution (VND/month);

c) N: number of years of social insurance contributions. In case the social insurance contribution period includes a partial month from 01 to 06 months, it is counted as half a year, from 07 to 11 months, it is counted as one year;

d) Social insurance and social support: The monthly social pension allowance is calculated at the time of settling the monthly allowance regime (VND/month).

In cases calculated according to the formula mentioned above, if there is a fractional month that is not a full month, it will be rounded up to 01 month.

2. The period of receiving monthly allowances is determined from the month in which the employee submits a written request upon reaching retirement age until reaching the age to receive social retirement benefits as prescribed by law at the time of resolving the regime. In case the period of receiving monthly allowances calculated according to the formula specified in Clause 1 of this Article exceeds the time until reaching the age to receive social retirement benefits, the employee shall be calculated to receive a higher monthly allowance according to the provisions of Clause 2, Article 24 of this Decree.

3. In cases where the period of receiving the monthly allowance calculated according to the formula specified in Clause 1 of this Article is not enough for the employee to receive the monthly allowance until reaching the age for social retirement allowance, if the employee wishes, they may make a one-time payment for the remaining portion to receive the allowance until reaching the age for social retirement allowance. The one-time payment for the remaining portion to receive the allowance until reaching the age for social retirement allowance is calculated according to the following formula:

STmlct = (Tdt - Ttt) x TChtxh

Where: a) STmlct: One-time payment for the remaining portion (VND);

b) Tdt: Period from the month the employee submits a written request until reaching the age for social retirement allowance (months);

c) Ttt: Period of receiving the monthly allowance calculated according to the formula specified in Clause 1 of this Article (months);

d) Social Pension Regime: The monthly social retirement allowance is calculated at the time of monthly allowance settlement (VND/month). In the case where the employee does not make a one-time payment for the remaining portion at the time of monthly allowance settlement, the monthly social retirement allowance is calculated at the time the employee makes a one-time payment for the remaining portion.

4. In cases where, during the period the employee is receiving monthly allowances, there are changes in policies or in the employee's conditions that affect the age eligible for monthly social retirement benefits, the employee will continue to receive the monthly allowance according to the resolved duration. In cases where the resolved period for receiving monthly allowances ends, and the employee has not yet reached the age eligible for social retirement benefits, but wishes to make a one-time payment for the missing portion to receive benefits until reaching the eligible age, it shall be carried out according to the provisions in Clause 3 of this Article.

Article 24. Amount of monthly allowances

1. The monthly allowance is calculated based on the monthly social retirement allowance specified in Clause 1, Article 22 of the Social Insurance Law at the time of resolving the eligibility for the monthly allowance.

2. In cases where the period for receiving the monthly allowance calculated according to the formula specified in Clause 1, Article 23 of this Decree exceeds the period until reaching the age eligible for social retirement benefits, the employee shall be entitled to receive the monthly allowance at a rate higher than the social retirement benefit at the time of resolution. The monthly allowance higher than the social retirement benefit is determined according to the following formula:

TCtt = TChtxh + (Ttt – Tdt) x TChtxh / Tdt

Tdt

Where:

a) TCtt: the monthly allowance higher than the social retirement benefit at the time of resolution (VND/month);

b) TChtxh: the monthly social retirement benefit calculated at the time of resolving the monthly allowance regime (VND/month);

c) Ttt: the period of receiving the monthly allowance calculated according to the formula specified in Clause 3 of this Article (months);

d) Tdt: the period from the month the employee submits a written request until reaching the age eligible for social retirement benefits (months).

3. The monthly allowance is adjusted when the Government adjusts the pension as prescribed in Article 67 of the Social Insurance Law.

4. The document to request monthly allowance benefits by the employee shall follow the form issued by Vietnam Social Insurance.

Article 25. Regime for relatives of a person receiving monthly allowances who dies before the end of the allowance period

1. If an employee receiving a monthly allowance dies before the end of the benefit period, the relatives are entitled to a one-time allowance for the months that the employee has not received. The one-time allowance is calculated by multiplying the number of months not received by the monthly allowance the employee was receiving before death.

2. If an employee receiving a monthly allowance falls under one of the following cases when dying, the relatives are entitled to a one-time funeral allowance as prescribed in Clause 2, Article 85 of the Social Insurance Law:

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

b) Has voluntarily paid social insurance for a period of 60 months or more;

c) The total period of voluntary social insurance and compulsory social insurance contributions is 60 months or more if the period of compulsory social insurance contributions or the period of voluntary social insurance contributions does not meet the conditions prescribed in points a and b of this clause.

3. The dossier for requesting a one-time allowance and funeral allowance as prescribed in clauses 1 and 2 of this Article includes:

a) A copy of the death certificate or extract of death registration or a copy of the notice of death or a copy of the court's decision declaring the person deceased;

b) The declaration form of the relatives according to the form issued by Vietnam Social Security.

4. The settlement of one-time allowance and funeral allowance as prescribed in clauses 1 and 2 of this Article is as follows:

a) Within 90 days from the date the monthly allowance recipient dies, the relatives shall submit the dossier prescribed in clause 3 of this Article 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.

PENSION AND DEATH BENEFIT REGIME FOR EMPLOYEES

IN THE CASE OF AN EMPLOYER

NO LONGER ABLE TO CLOSE

Article 26. Subjects of application

1. Employees in the case where the employer is no longer able to pay social insurance for the employees before July 1, 2024.

2. An employer who is no longer able to pay social insurance for employees specified in Clause 1 of this Article falls into one of the following cases:

a) The employer has received a court decision declaring bankruptcy in accordance with the provisions of the bankruptcy law;

b) The employer is undergoing bankruptcy procedures;

c) The employer is undergoing dissolution procedures;

d) The employer has been determined by the tax authority to no longer conduct business at the registered address;

đ) The business registration certificate is revoked;

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

Article 27. Confirmation of the social insurance contribution period of employees as a basis for resolving and adjusting retirement and survivor benefits

1. The social insurance contribution period of employees as prescribed in Clause 1, Article 26 of this Decree is confirmed as a basis for settling and adjusting retirement and survivor benefits, and includes the period of late payment and evasion of compulsory social insurance contributions before July 1, 2024, for cases where the employer falls under the provisions of Clause 2, Article 26 of this Decree.

2. The period of late payment and evasion of compulsory social insurance contributions before July 1, 2024, of employees as prescribed in Clause 1 of this Article does not include the period when employees take leave without pay for 14 working days or more in a month, except for leave to receive maternity benefits, which is counted as a social insurance contribution period according to the provisions of social insurance law.

Article 28. Basis for confirming the social insurance contribution period

1. Grounds for determining that the employer is no longer able to pay social insurance for employees:

a) Court decision declaring bankruptcy in cases where there is a court decision declaring bankruptcy in accordance with bankruptcy laws;

b) Court decision to initiate bankruptcy proceedings in cases where bankruptcy procedures are ongoing;

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

d) Information on the legal status "No longer conducting business at the registered address" of the enterprise in the National Business Registration Database;

đ) Decision to revoke the Business Registration Certificate in cases where the Business Registration Certificate is revoked.

e) Notification from the specialized agency regarding business registration under the Provincial People's Committee for cases where there is no legal representative.

2. Basis for determining the time an employee works at the employer's unit during the period of late payment or evasion of compulsory social insurance contributions.

a) Management data of the social insurance agency. The social insurance agency reviews and cross-checks the management data to ensure the accurate determination of the time the employee worked at the employer's unit during the period of late payment or evasion of compulsory social insurance contributions;

b) In case it is not in the management data of the social insurance agency, the Provincial People's Committee directs the social insurance agency and relevant agencies to review and determine the time the employee worked at the employer's unit during the period of late payment or evasion of compulsory social insurance contributions.

Article 29. Order and procedures for confirming the social insurance contribution period

1. Employees specified in Clause 1, Article 26 of this Decree or relatives of the employee in case the employee has passed away shall submit a written request to have their social insurance contribution period certified using the form issued by the social insurance agency to the social insurance agency.

2. Within 15 working days from the date of receiving the written request from the employee or the employee's relatives, the social insurance agency shall certify the employee's social insurance contribution period; in cases where it is necessary to verify the social insurance contribution process again, the period shall not exceed 45 days; in cases where certification cannot be made, a written response must be provided stating the reasons.

Article 30. Resolution of retirement and survivor benefits for employees

1. The settlement of retirement and survivor benefits for employees in cases where the employer is no longer able to pay social insurance for employees before July 1, 2024, shall be implemented in accordance with the provisions of the Social Insurance Law and the detailed guiding documents on the implementation of certain articles of the Social Insurance Law.

2. For cases where employees have already been resolved to receive retirement and survivorship benefits but have not yet been accounted for the period of late payment or evasion of compulsory social insurance confirmed according to the provisions of Article 29 of this Decree, the social insurance agency shall base on the confirmed additional social insurance contribution period to adjust the benefit level of retirement and survivorship for the employee or the employee's relatives in cases where the benefit level is higher as follows:

a) For those receiving a pension, the new pension level is calculated according to the policy provisions at the time the employee is entitled to receive the pension, and the difference is paid to the employee.

In cases where the employee has chosen the method of making a one-time voluntary social insurance payment for the missing years to receive a pension, the adjustment of the new pension amount is based on the confirmed additional social insurance contribution period and the social insurance contribution period that has been used to receive a pension previously, without refunding the amount of voluntary social insurance the employee has already paid;

b) For employees who have already received a one-time social insurance payment, no adjustment of the benefit amount is made, but the confirmed additional social insurance contribution period is preserved;

c) In cases where a one-time death allowance has been settled, the new benefit amount is calculated according to the policy provisions at the time of the employee's death and the difference is paid to the employee’s beneficiaries.

Article 31. Sources of funding for implementation

1. The funds ensuring the period of social insurance contributions that the employee is confirmed for, as a basis for resolving retirement and survivorship benefits, are the amounts of late payment and evasion of mandatory social insurance contributions into the retirement and survivorship fund that the employee and employer must pay for the period the employee is confirmed.

2. The source of funds in Clause 1 of this Article comes from the interest income that the employer must pay according to the provisions in Clause 3, Article 122 of the Social Insurance Law No. 58/2014/QH13 and the amount of 0.03% per day collected according to the provisions in Clause 1, Article 40 and Clause 1, Article 41 of the Social Insurance Law No. 41/2024/QH15.

3. The social insurance agency and the competent authority are responsible for recovering funds into the social insurance fund and handling violations according to the provisions of the law when detecting that the employer still has the capacity to pay social insurance for the employee.

TRANSITIONAL PROVISIONS

Article 32. Regional allowance for social insurance beneficiaries

1. Subjects of application

a) Employees who are currently participating in or preserving their social insurance contributions and have working time before January 1, 1995, in locations with regional allowances are considered as having contributed to social insurance, or have social insurance contributions that include regional allowances before January 1, 2007;

b) Individuals who are receiving pensions, monthly labor incapacity allowances, or monthly occupational accident and disease allowances, and at the same time are receiving monthly regional allowances at their place of residence with regional allowances before July 1, 2025.

2. Benefits

a) Employees specified in point a, clause 1 of this Article, when retiring to receive a pension or a one-time social insurance payment, in addition to receiving the pension or one-time social insurance according to regulations, are also entitled to a one-time allowance corresponding to the duration and amount of regional allowance that has been contributed to social insurance.

When an employee specified in point a, clause 1 of this Article dies, their relatives, in addition to receiving death benefits as prescribed, are also entitled to a one-time allowance corresponding to the duration and amount of the regional allowance that the individual specified in point a, clause 1 of this Article has paid into social insurance;

b) Subjects specified in point b, clause 1 of this Article shall continue to receive the regional allowance at the current level. In case of changing the place of residence and receiving a pension, monthly labor incapacity allowance, or monthly occupational accident and disease allowance at a place with regional allowance, they will receive the regional allowance at the level of the subject currently receiving at the new place of residence; if the new residence does not have a regional allowance, the regional allowance shall no longer be paid.

3. One-time allowance level:

a) The one-time allowance level for the case specified in point a, clause 2 of this Article is calculated according to the following formula:

M = (Hi x Tj x 15%) x Lmin

Where:

M: one-time allowance level for the period of contributing to social insurance including regional allowance;

Hi: the regional allowance coefficient actually contributed to the social insurance fund for the social insurance contribution period from January 1, 1995, to December 31, 2006; the regional allowance coefficient of localities and units according to the provisions of the law on regional allowances at the time of settlement for the working and social insurance participation period before January 1, 1995. For the working period in Battlefields B and C before April 30, 1975, and Battlefield K before August 31, 1989, the applied regional allowance coefficient is 0.7. In case the working period in Battlefield B coincides with a location that is also regulated a regional allowance according to the law on regional allowances, the higher regional allowance coefficient is applied.

Tj: the number of months contributing to the social insurance fund including the regional allowance coefficient Hi;

15%: the rate of social insurance contribution to the retirement and survivorship fund based on the salary used as a basis for social insurance contributions;

Lmin: the reference level in the month the employee starts receiving a pension or one-time social insurance benefit, or the month the employee dies.

b) In the case stipulated at point a, Clause 2 of this Article, if the period includes time served as a non-commissioned officer or soldier of the People's Army or People's Public Security who are entitled to rank allowance, then the one-time benefit for the period of social insurance contributions, including regional allowance for this period, is calculated by the following formula:

N = (0.4 x Hi x Tj x 15%) x Lmin

Where:

N: one-time benefit for the period during which a non-commissioned officer or soldier of the People's Army or People's Public Security contributed to social insurance, including regional allowance;

Hi: regional allowance coefficient where the non-commissioned officer or soldier of the People's Army or People's Public Security contributed to social insurance and is entitled to rank allowance;

Question: Does the number of months contributing to social insurance into the social insurance fund include the regional allowance with coefficient Hi for the period as non-commissioned officers, soldiers of the People's Army, and People's Public Security?

0.4: allowance coefficient for the rank of private second class;

Lmin: reference level at the month when starting to receive a pension or a one-time social insurance payment or the month the employee dies.

4. The source of funding for implementing the payment of one-time allowance and regional allowance for the subjects prescribed in clause 1 of this Article is as follows:

a) The state budget pays a one-time allowance for the period of work and participation in social insurance before January 1, 1995, in areas with regional allowances; the regional allowance regime for those who are receiving pensions, monthly labor incapacity allowances, monthly occupational accident and disease allowances, under the subjects guaranteed by the state budget;

b) The social insurance fund pays a one-time allowance for the period of social insurance contributions, including regional allowances, from January 1, 1995, onwards; the regional allowance regime for individuals currently receiving a pension or monthly occupational accident and disease allowance is guaranteed by the social insurance fund.

Article 33. Survivor benefits for relatives of persons receiving labor incapacity allowances, receiving monthly allowances after the expiration of labor incapacity allowances, receiving monthly allowances for rubber workers, and receiving monthly allowances for commune, ward, and town officials who have retired and died

1. Persons currently receiving a monthly labor incapacity allowance before July 1, 2025, who die from July 1, 2025, onwards:

a) The organization or individual responsible for burial may receive a one-time burial allowance as prescribed in Clause 2, Article 85 of the Social Insurance Law;

b) Eligible relatives as specified in Clauses 2 and 3 of Article 86 of the Social Insurance Law are entitled to receive a monthly survivor's allowance as prescribed in Article 87 of the Social Insurance Law.

c) In the case where there are no relatives eligible as prescribed in Clause 2 and Clause 3 of Article 86 of the Social Insurance Law, or there are eligible relatives but they wish to receive a one-time death benefit, the relatives shall receive a one-time death benefit equal to 3 months of the monthly labor incapacity allowance they were receiving before death.

2. Persons receiving monthly allowances under Decree No. 09/1998/NĐ-CP before July 1, 2025, who die from July 1, 2025 onward:

a) The organization or individual responsible for burial may receive a one-time burial allowance as prescribed in Clause 2, Article 85 of the Social Insurance Law;

b) Eligible relatives as specified in Clauses 2 and 3 of Article 86 of the Social Insurance Law are entitled to receive a monthly survivor's allowance as prescribed in Article 87 of the Social Insurance Law.

c) In the case where there are no relatives eligible as prescribed in Clause 2 and Clause 3 of Article 86 of the Social Insurance Law, or there are eligible relatives but they wish to receive a one-time death benefit, the relatives shall receive a one-time death benefit calculated as specified in Clause 2, Article 89 of the Social Insurance Law.

3. A person receiving monthly allowances after the expiration of the period for receiving labor incapacity allowance, who is receiving monthly allowances as a rubber worker before July 1, 2025, and dies from July 1, 2025, onwards, then:

a) The organization or individual responsible for burial may receive a one-time burial allowance as prescribed in Clause 2, Article 85 of the Social Insurance Law;

b) Relatives are entitled to a one-time death benefit equal to 3 months of the monthly allowance they were receiving before death.

Article 34. Calculation of working time before January 1, 1995, for social insurance benefits

1. Employees who have worked in the state sector before January 1, 1995, and whose work period is considered continuous, actual working time for which severance pay or one-time allowance, or one-time social insurance has not yet been settled, will have that period counted as time during which social insurance was paid, specifically as follows:

a) Employees working in the state sector continuously until January 1, 1995, who have not yet been provided with severance pay or a one-time allowance, or a one-time social insurance payment, the working period before January 1, 1995, is counted as the period of social insurance contributions;

b) Employees who have had interrupted work periods or who resigned before January 1, 1995, the determination of continuous working time and actual working time for social insurance benefits shall be conducted according to previous legal documents on calculating working time before January 1, 1995, for social insurance purposes, except for the provisions in Article 3 of Decree No. 66/CP dated September 30, 1993, of the Government temporarily regulating the social insurance regime for armed forces; Article 3 of Decree No. 43/CP dated June 22, 1993, of the Government temporarily regulating the social insurance regime; and Article 54 of the Social Insurance Charter issued together with Decree No. 12/CP dated January 26, 1995, of the Government; Article 49 of the Social Insurance Regulations for officers, professional soldiers, non-commissioned officers, and soldiers of the People's Army and the People's Police promulgated together with Decree No. 45/CP dated July 15, 1995 of the Government; Clause 4 of Article 139 of the 2006 Social Insurance Law; Clause 6 of Article 123 of the 2014 Social Insurance Law; Article 23 of Decree No. 115/2015/NĐ-CP dated November 11, 2015 of the Government detailing certain articles of the Social Insurance Law on compulsory social insurance; Clauses 7, 8, and 9 of Article 38 of Decree No. 33/2023/NĐ-CP dated June 10, 2023 of the Government regulating commune-level officials, civil servants, and non-specialized actors at the commune, village, and residential group levels; Clause 2 and Clause 3 of Article 16 of Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on titles, numbers, and some regimes and policies for officials and public employees in communes, wards, and townships, and non-specialized officials at the commune level; Clause 2 of Article 1 of Decree No. 29/2013/NĐ-CP dated April 8, 2013 of the Government amending and supplementing some articles of Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on titles, numbers, and some regimes and policies for commune, ward, and township officials and public employees, and non-specialized officials at the commune level; Clause 8 of Article 2 of Decree No. 34/2019/NĐ-CP dated April 24, 2019 on amending and supplementing certain provisions on commune-level officials and public employees and non-specialized officials at the commune level, in villages and residential groups;

c) A person who is receiving war veteran benefits and later has a period of working and paying social insurance is entitled to social insurance benefits in addition to war veteran benefits. The period considered for social insurance benefits is the time during which social insurance contributions were made in accordance with the law on social insurance; the period of work counted for war veteran benefits is not counted for social insurance benefits.

2. Workers who had service time as military personnel or public security officers and were discharged, retired, or resigned before December 15, 1993, and then worked with mandatory social insurance participation at agencies, units, or enterprises of various economic sectors (including those working in commune, ward, or town healthcare, kindergarten teachers, or people holding positions in commune, ward, or town before January 1, 1995, which was considered as time already contributing to social insurance) and individuals who hired or employed labor, then the actual service time in the military or public security before that will be added to the subsequent insured working time to calculate social insurance benefits, except in cases where they have already received allowance benefits under the regulations below:

a) Decision No. 47/2002/QĐ-TTg dated April 11, 2002, of the Prime Minister on the regime for military personnel and defense workers who participated in the resistance war against the French and have been discharged (retired, resigned) on or before December 31, 1960;

b) Point a, Clause 1, Article 1 of Decision No. 290/2005/QĐ-TTg dated November 8, 2005, of the Prime Minister on the regime and policies for certain subjects who directly participated in the resistance war against the Americans to save the country but have not received the regime and policies from the Party and the State;

c) Decision No. 92/2005/QĐ-TTg dated April 29, 2005, of the Prime Minister on implementing the regime for military personnel who are ethnic minorities in Military Region 7 and Military Region 9, participated in the resistance war against the Americans, and returned to their localities before January 10, 1982;

d) Decision No. 142/2008/QĐ-TTg dated October 27, 2008, of the Prime Minister on the implementation of regimes for military personnel who participated in the resistance against the U.S. to save the country, with less than 20 years of service in the army, who have been discharged or retired to localities;

d) Decision No. 38/2010/QĐ-TTg dated May 6, 2010, of the Prime Minister on the amendment and supplementation of Decision No. 142/2008/QĐ-TTg dated October 27, 2008, of the Prime Minister on the implementation of regimes for military personnel who participated in the resistance against the U.S. to save the country, with less than 20 years of service in the army, who have been discharged or retired to localities;

e) Decision No. 53/2010/QĐ-TTg dated August 20, 2010, of the Prime Minister on the regime for officers and soldiers of the People's Public Security who participated in the resistance against the U.S., with less than 20 years of service in the People's Public Security, who have resigned or been discharged to localities;

g) Decision No. 62/2011/QĐ-TTg dated November 9, 2011, of the Prime Minister on the regime and policies for individuals who participated in the war to defend the Fatherland, performed international missions in Cambodia, and assisted Laos after April 30, 1975, who have been discharged, retired, or resigned.

In cases where the employee has a working period as a soldier or public security officer and was discharged, retired, or resigned before December 15, 1993, and then participated in voluntary social insurance before subsequently joining compulsory social insurance, they are subject to the provisions in this clause for calculating social insurance benefits.

3. Workers who were military personnel or public security officers and have been discharged, retired, or resigned from service between December 15, 1993, and December 31, 1994, and have not received severance allowance or one-time allowance, discharge or retirement allowance, or one-time social insurance, their actual service time in the military or public security will be counted for social insurance benefits.

4. In cases where the employee no longer has sufficient original documents showing the working period in the state sector before January 1, 1995, the social insurance agency shall consider and decide whether or not to count the working period before January 1, 1995, for social insurance benefits based on the employee's request document, confirmation documents from the agency or unit directly managing the employee, and other related documents and papers regarding the working period requested to be counted for social insurance benefits. If necessary, the social insurance agency shall coordinate with relevant local authorities to review and cross-check the employee's records to clarify related issues before making a decision.

a) The content of the confirmation document from the agency or unit directly managing the employee must clearly state the reason for no longer having the employee's original files, the date of recruitment, the progression of the work process, the progression of the employee's salary; the fact that the employee has not yet received severance pay or one-time allowance, the reason for not being resolved; the reason for interruption or leave, and the responsibility of the managing agency or unit in resolving the benefits at the time of leaving for employees with interrupted work periods or who left before January 1, 1995. In the case where the agency or unit directly managing the employee no longer exists, the confirmation is provided by the immediate higher-level managing agency;

b) The dossiers and documents related to the working period proposed for social insurance benefits are the dossiers and documents that prove or reflect the working time in the state sector before January 1, 1995, such as: Party member records, Youth Union member records, labor books, labor lists, monitoring books, salary payment lists, food salary books, commendation letters, certificates of merit, commemorative medals, diplomas, certificates, dossiers for handling employees' benefits during the privatization of state-owned enterprises, and other documents showing the work process and salary of the employee;

c) The agency or unit directly managing the employee or the immediate superior management agency of the employee must base on the dossiers and documents specified in point b of this clause to confirm, and shall be legally responsible for the contents confirmed as stipulated in point a of this clause.

Article 35. Calculation of working time for employees who participated in labor cooperation before January 1, 1995

1. Employees who are on the payroll of state agencies, political organizations, socio-political organizations, state-owned enterprises, or armed forces units, and who are sent by their agency or unit for business trips, study, or temporary work abroad, having legally exited the country and returned either late or on time but whose former unit cannot arrange a job, if the period of domestic work before going abroad and the period abroad within the allowed time before January 1, 1995, has not yet been eligible for severance allowance or one-time allowance, reversion or discharge allowance, or one-time social insurance, will have this period counted toward retirement and survivor benefits. The calculation of service time before January 1, 1995, for social insurance purposes shall be carried out in accordance with the provisions of Article 34 of this Decree.

Social laborers sent abroad for labor cooperation, after returning to the country and continuing to participate in mandatory social insurance, shall have their overseas working time within the permitted period before January 1, 1995, counted towards retirement and survivorship benefits if severance pay or one-time allowance has not yet been settled.

2. The period of service, study, and work abroad within the permitted time specified in Clause 1 of this Article includes:

a) The actual period of service, study, and work within the time frame stated in the decision of the unit sending the person abroad for service, study, or work, including any extended period permitted by the sending unit;

b) In cases where a person has multiple periods of service, study, or work abroad, the periods abroad within the permitted time shall be added together as service time for the purpose of calculating retirement and survivorship benefits.

c) Workers currently working domestically, sent by their unit to improve their skills abroad, and then switch to labor cooperation under the Government's Agreement, the period of skill enhancement is counted for retirement and survivorship benefits;

d) Social labor subjects who are vocational students switching to labor cooperation under the Government's Agreement, the period of labor cooperation under the Government's Agreement is counted for retirement and survivorship benefits; the vocational training period is not counted for social insurance benefits.

3. The provisions in Clause 1 of this Article do not apply to cases of legal violations abroad that result in deportation back to the country or disciplinary return orders or imprisonment before January 1, 1995.

4. The average wage level used as the basis for social insurance contribution

a) The average salary used as the basis for social insurance contributions to calculate pensions, one-time retirement allowances, one-time social insurance, and one-time survivor benefits for the subjects specified in Clause 1 of this Article is calculated in accordance with the provisions of Article 72 of the Social Insurance Law and Article 15 of this Decree;

b) In the case of having service time in the military or the people's police and then going to work abroad under labor cooperation, after returning to the country and being transferred to work in agencies, units, or state-owned enterprises eligible for seniority allowance in the pension according to regulations, the military or people's police seniority allowance is calculated based on the salary level of officers and professional soldiers of the people's army and officers and non-commissioned officers of the people's police at the time before going to work abroad, and converted according to the salary regime stipulated at the time of benefit settlement;

c) For workers, before going to labor cooperation, who are receiving salaries regulated by the State and have the last few years used to calculate the average salary as the basis for social insurance contributions, including the time working abroad, the salary used as the basis for social insurance contributions during the time working abroad shall be taken according to the salary at the time before going abroad as the basis for calculating pension and social insurance benefits.

For those who are social laborers and whose time in labor cooperation is counted to calculate eligibility for retirement or survivor benefits as provided in Clause 1 of this Article, the salary used as the basis for social insurance contributions during the time in labor cooperation to calculate the average salary for social insurance contributions is calculated at twice the reference rate at the time of receiving social insurance.

Article 36. Dossier for requesting the calculation of working time for employees who participated in labor cooperation before January 1, 1995

1. The documents for cases of workers who have spent time abroad under the Government's Agreement and for workers serving as team leaders, interpreters, or regional officers paid by foreign countries include:

a) Original resume, supplementary resume (if any), original documents related to the worker's previous employment period and salary before going abroad; the decision on reacceptance for work in the case of workers returning to the country and continuing to work before January 1, 1995. If there is no reacceptance decision, it can be replaced by the resume provided by the worker upon reacceptance or the worker's resume certified by the receiving unit;

b) The original "Notice of Transfer" or "Transfer Decision" issued by the Department of International Labor Cooperation (now the Department of Overseas Labor Management).

In cases where the original “Return Transfer Notice” or “Return Transfer Decision” is no longer available, a Certificate confirming the period of overseas labor cooperation for the purpose of handling social insurance benefits must be obtained from the Department of Overseas Labor Administration based on the employee's application (according to Form No. 01 and No. 02 of Appendix II issued with this Decree);

c) A Certificate confirming that severance allowance, one-time allowance (or one-time allowance, demobilization allowance, discharge allowance for cases of soldiers, police officers who are demobilized, discharged, or retired from December 15, 1993 to December 31, 1994) has not yet been settled upon returning to the country must be issued by the agency or unit directly managing the employee before long-term assignments or work abroad. In cases where the agency or unit has been dissolved, the directly superior managing agency/unit shall provide the confirmation.

For those who are social workers going to cooperate in labor; state workers, public employees, people’s police, military personnel before going to work abroad in cooperation who have received severance or retirement allowances; military personnel, defense workers after returning to the country who have had the Ministry of National Defense compile records to resolve the retirement or discharge regimen separately for the period before going to work abroad in cooperation and issued a "Certificate of Time Working Abroad in Cooperation" are verified by the Department of Home Affairs;

d) Application for calculating working time eligible for retirement or survivor benefits for workers who have retired.

2. The dossier for cases of people going to work abroad in the form of direct cooperation between our state's ministries, localities with foreign economic organizations includes:

a) The dossier specified in points a, c, and d of clause 1 of this Article;

b) The original Decision on sending employees to work abroad for a fixed term or a copy of the Decision in the case where employees are sent to work abroad for a fixed term under a joint Decision for multiple people.

In the case that the original Decision on sending employees to work abroad for a fixed term is no longer available, it can be replaced by a certified copy of the Decision confirmed by the managing ministry for employees working abroad under cooperative arrangements sent by the ministry, or confirmed by the Department of Home Affairs for employees sent by the local authority.

For cases where there is no Decision to send someone to work for a fixed term abroad, there must be written confirmation from the head of the agency or unit sending the employee, clearly stating the period during which the employee is sent to work for a fixed term abroad, and they must be legally responsible for the content of the confirmation. In cases where the sending agency or unit no longer exists, the directly superior managing agency shall confirm and be legally responsible for the content of the confirmation.

3. The dossier for cases where the individual goes to study or intern abroad includes:

a) The dossier specified in points a, c, and d of clause 1 of this Article;

b) The original Decision to send to study or intern abroad for a fixed term or a copy of the Decision in cases where the employee is sent to study or intern abroad based on a general Decision for multiple people.

In the case where the original Decision on sending to study or intern abroad for a fixed period is no longer available, it may be replaced by a copy of the Decision certified by the sending unit.

In cases where there is no Decision to send for study or internship abroad for a fixed term, a written confirmation from the head of the agency or unit sending the employee is required, specifying the duration the employee is sent for study or internship abroad for a fixed term, and they must be legally responsible for the content of the confirmation. In cases where the sending agency or unit no longer exists, the directly superior management agency shall confirm and be legally responsible for the content of the confirmation.

4. The dossier for cases of persons going abroad to work as experts under the Government's Agreement includes:

a) The dossier specified in points a, c, and d of clause 1 of this Article;

b) The original Decision to send to work as an expert abroad or a copy of the Decision in cases where the employee is sent to work as an expert under a common Decision for multiple people.

In cases where the original Decision on sending someone to work as an expert abroad is no longer available, it can be replaced with a certified copy of the Decision by the sending unit.

In cases where there is no Decision on sending someone to work as an expert abroad, a written confirmation from the head of the agency or unit sending the employee must be provided, clearly stating the period during which the employee was sent to work as an expert abroad, and they must take legal responsibility for the content of the confirmation. If the agency or unit that sent the person no longer exists, the directly superior management agency shall provide confirmation and take legal responsibility for the content of the confirmation;

c) Confirmation from the expert management agency regarding the completion of contributions to the state budget and payment of social insurance according to state regulations by the expert during their working period abroad.

Article 37. Resolution of working time calculation for employees who participated in labor cooperation before January 1, 1995

1. For cases where the employee has resigned:

a) The employee submits the dossier specified in Article 36 of this Decree to the final management unit where the employee works. In case the final management unit no longer exists, the employee submits the dossier to the directly superior management agency;

b) The employee's final management unit or the directly superior management agency in the case where the final management unit no longer exists is responsible for receiving the dossier and forwarding the employee's dossier along with a written request to the social insurance agency where the unit contributes to social insurance;

c) The social insurance agency is responsible for receiving dossiers from the employer or the employee to resolve the recognition of social insurance contribution time for the employee within 15 working days from the date of receiving a complete dossier as prescribed; in case of non-resolution, a written response must be provided stating the reason explicitly.

2. For cases where the employee is contributing to social insurance:

a) The employee is responsible for supplementing the dossiers stipulated in Article 36 of this Decree for the employer when requested;

b) The employer is responsible for submitting the employee's dossiers along with a written request to the social insurance agency where the employer pays social insurance;

c) The social insurance agency is responsible for receiving the files and resolving them in accordance with the provisions at point c, Clause 1 of this Article.

3. In the case where an employee has died after returning to the country but the relatives have not yet received the death benefits:

a) Relatives of the employee shall submit the application according to the provisions of Article 36 of this Decree, Clause 1, Article 90 of the Social Insurance Law, together with the request for the settlement of survivor benefits to the employee's last managing unit (according to Form No. 03, Appendix II issued together with this Decree). In case the last managing unit no longer exists, the employee's relatives shall submit the application to the immediate superior management authority;

b) The final management unit of the employee or the direct superior management authority in case the final management unit no longer exists is responsible for receiving, guiding the employee's relatives to complete the dossier, and transferring it to the social insurance agency where the unit pays social insurance, along with an official letter requesting the resolution of the benefits;

c) The social insurance agency is responsible for receiving the dossier and resolving survivor benefits for the employee's relatives within the time limit specified in Clause 3, Article 91 of the Social Insurance Law. In case of non-resolution, the social insurance agency must respond in writing and clearly state the reasons.

Article 38. Calculation of working time for social insurance benefits for employees working in the state sector, on standby leave from November 1, 1987, to before January 1, 1995

1. Employees working in the state sector, who were on job waiting leave from November 1, 1987, to before January 1, 1995, because the enterprise, agency, or organization could not arrange or provide employment, and who have not yet received severance pay or one-time social insurance, and as of December 31, 1994, still had their names listed in the unit's labor roster, shall have their working time before the job waiting leave counted for social insurance benefits. For commune officials who have held positions under Decree No. 09/1998/NĐ-CP, the calculation of working time for social insurance benefits shall be carried out according to the provisions of Article 39 of this Decree.

2. The dossier requesting the calculation of working time before job waiting leave includes:

a) The social insurance registration form of the employee;

b) Original and supplementary personal records (if any) of the employee, the decision of recruitment, labor contract, and other related documents such as: decision on salary increment, decision on transfer or reassignment, decision on demobilization, change of industry, salary cessation documents;

c) List of the unit containing the names of employees up to December 31, 1994, or documents confirming that the employee's name was on the unit's list as of December 31, 1994;

d) Decision on waiting for work leave. In cases where there is no decision on waiting for work leave, a written confirmation from the head of the unit at the time of preparing the social insurance book application must be provided, ensuring that the employee's name is on the unit's list at the time of the waiting-for-work-leave decision and that severance pay or one-time social insurance has not been settled. In case the unit is dissolved, it shall be confirmed by the immediate higher-level management agency.

3. Procedures and deadlines for resolution:

a) Employees and employers complete the dossiers specified in Clause 2 of this Article and submit them to the social insurance agency;

b) Within 15 working days from the date of receiving the dossier from the employer, the social insurance agency must resolve it; if it cannot be resolved, a written response stating the reason must be provided.

Article 39. Calculation of working time for social insurance benefits for commune officials who held positions according to Decree No. 09/1998/NĐ-CP

1. Commune-level officers who have served in positions according to Decree No. 09/1998/NĐ-CP (including other positions listed in the approved staffing of the People's Committee as prescribed in Clause 5, Article 3 of Decree No. 09/1998/NĐ-CP), if they have been continuously working until January 1, 1998, and receive living allowance according to Decree No. 09/1998/NĐ-CP, the time served in positions according to Decree No. 09/1998/NĐ-CP before January 1, 1998, is counted as social insurance contribution period.

a) In case the individual has been a worker or State employee but has not received one-time severance allowance or one-time social insurance, and is then transferred to the commune to hold a position according to Decree No. 09/1998/NĐ-CP, the time as a worker or State employee is combined with the time holding the position according to Decree No. 09/1998/NĐ-CP for social insurance benefit calculation;

b) For commune-level officials holding positions specified in Decree No. 09/1998/NĐ-CP, if before January 1, 1998, they were sent by the competent authority to study professional or political subjects, after completing the course and continuing to hold the position under Decree No. 09/1998/NĐ-CP, the time spent studying will be counted as continuous working time for the calculation of social insurance benefits.

2. Workers who have held positions (including other positions listed in the approved staffing of the People's Committee as prescribed in Clause 5, Article 3 of Decree No. 09/1998/NĐ-CP) and are subject to social insurance contributions under the provisions of Decree No. 09/1998/NĐ-CP, and during the time holding these positions are mobilized or recruited into the People's Army, the People's Public Security, or work in state agencies, units, enterprises, political organizations, or socio-political organizations before January 1, 1998, the time holding these positions shall be counted as the period of social insurance contribution to be combined with the period of social insurance contributions after being mobilized or recruited to calculate social insurance benefits.

3. For commune-level officials holding positions under Decree No. 09/1998/NĐ-CP (including other positions included in the approved staffing list belonging to the People's Committee as prescribed in Clause 5, Article 3 of Decree No. 09/1998/NĐ-CP) who had an interruption period before January 1, 1998, not exceeding 12 months, the previous working time can be combined with the subsequent working time to calculate social insurance benefits.

Article 40. Regime for persons receiving monthly benefits but having periods of social insurance contributions that have not been counted for social insurance entitlement

Employees currently receiving monthly work incapacity allowances and those eligible for monthly allowances under Decision No. 91/2000/QD-TTg, Decision No. 613/QD-TTg, who have periods of social insurance contributions not yet counted for social insurance benefits, shall proceed as follows:

1. Employees with social insurance contribution periods (excluding periods of service already counted for work incapacity allowances) who meet the conditions for retirement pension may choose to receive one of the following regimes:

a) In the case of choosing to receive a pension, the monthly labor incapacity allowance stops, and the monthly allowance is paid from the month the pension is received;

b) In the case of choosing to receive a monthly labor incapacity allowance, the monthly allowance will be resolved for one-time social insurance payment for the period of social insurance contributions.

2. Workers who have contributed to social insurance but do not meet the conditions for receiving a pension shall be eligible for a one-time social insurance payment for the period of contributions, excluding the service period already counted for the labor incapacity allowance.

Article 41. Regime for employees who have received a decision to resign while awaiting the resolution of retirement benefits and monthly allowances

The regime for workers who have received a decision to retire and wait for the settlement of retirement benefits, monthly allowance is implemented according to Clause 10, Article 141 of the Social Insurance Law and is detailed as follows:

1. Workers who have contributed to social insurance for 15 years or more and have a written confirmation from the social insurance agency regarding waiting until they meet the age requirement to receive a pension as stipulated in Decree No. 12/CP dated January 26, 1995, amended and supplemented under Decree No. 01/2003/NĐ-CP dated January 9, 2003 of the Government (hereinafter referred to as Decree No. 12/CP), are eligible for a pension when men reach 60 years old and women reach 55 years old. The pension amount is calculated according to the provisions of Decree No. 12/CP and is adjusted in accordance with regulations on the adjustment of pensions, social insurance allowances, and monthly allowances of each period.

If a worker dies during the period of waiting to receive a pension, the relatives are entitled to death benefits according to the provisions of the Social Insurance Law.

2. Commune officials subject to the provisions of Decree No. 09/1998/NĐ-CP who have received a decision or a certificate waiting to meet the age requirement to receive monthly allowances from the social insurance agency shall receive monthly allowances when men reach 55 years old and women reach 50 years old. The amount of monthly allowance is calculated according to the provisions of Decree No. 09/1998/NĐ-CP and is adjusted in accordance with regulations on pension adjustments, social insurance allowances, and monthly allowances of each period.

If a commune official dies while waiting to receive monthly benefits, the relatives are entitled to survivor benefits in accordance with the provisions of the Social Insurance Law. The one-time death benefit is calculated based on the average living expenses of the last 5 years before retirement and converted according to the basic salary at the month the commune official dies. Since the basic salary has been abolished, it is converted according to the corresponding reference level.

3. In the case that, while waiting to meet the age requirement to receive a pension or monthly allowance, the employee continues to participate in social insurance, the time already recorded in the decision or certificate of waiting to meet the age requirement to receive a pension or monthly allowance will be added to the subsequent social insurance contribution period to calculate social insurance benefits in accordance with the provisions of the Social Insurance Law.

4. In the case of subjects specified in clauses 1 and 2 of this Article, if the time of work before January 1, 1995 for those waiting to receive a pension and before January 1, 1998 for those waiting to receive a monthly allowance is counted cumulatively for social insurance benefits, the pension rate or the monthly allowance rate is still calculated according to the policy at the time the employee goes on waiting leave.

Article 42. Regime for employees on leave receiving sickness benefits due to diseases listed as requiring long-term treatment or on leave receiving maternity benefits as prescribed by the Social Insurance Law No. 58/2014/QH13

1. Employees who take leave due to illnesses listed in the long-term treatment illness list issued by the Ministry of Health and are receiving sick leave benefits before July 1, 2025, and from July 1, 2025, continue to be on leave receiving sick leave allowance, shall continue to implement the sick leave regime in accordance with the provisions of Social Insurance Law No. 58/2014/QH13.

For cases of receiving sickness benefits due to illnesses listed in the Long-term Treatment Disease List issued by the Ministry of Health, where the application for benefits has a start date of sick leave from July 1, 2025, onward, the provisions of Social Insurance Law No. 41/2024/QH15 shall apply.

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

Article 43. Amendment and supplementation of certain legal normative documents related to social insurance

1. Amend and supplement certain articles of Decree No. 88/2020/NĐ-CP dated July 28, 2020, of the Government detailing and guiding the implementation of certain articles of the Law on Occupational Safety and Hygiene regarding compulsory occupational accident and disease insurance as follows:

a) Amend and supplement Clause 1, Article 2 as follows:

"1. Employees specified in points a, b, c, d, đ, e, i, and l of Clause 1, Article 2 of the Social Insurance Law are required to participate in compulsory occupational accident and disease insurance."

Foreign workers are citizens working in Vietnam as stipulated in Clause 2, Article 2 of the Social Insurance Law, participating in compulsory occupational accident and disease insurance and implementing the occupational accident and disease insurance regime in accordance with the provisions of Section 3 of the Law on Occupational Safety and Hygiene and the provisions of this Decree.

b) Amend Points b and c of Clause 3, Article 11 as follows:

"b) The period of maternity benefits for a worker who terminates the labor contract, work contract, or resigns before the time of giving birth or adopting a child under 06 months of age, as stipulated in Clause 4, Article 50 of the Social Insurance Law, shall not be counted as the period of insurance contributions to the occupational accident and disease insurance fund;

c) In the case where a female employee returns to work before the end of the maternity leave entitlement as prescribed in Clause 4, Article 139 of the Labor Code, the period from the start of maternity leave until the return to work is counted as contribution time to the occupational accident and disease insurance fund. From the moment of returning to work, the female employee still receives maternity benefits until the end of the period prescribed in Clause 1, Article 53 of the Social Insurance Law, but the employer must contribute to the occupational accident and disease insurance fund.

c) Amend Article 39 as follows:

"Article 39. Organization and operation of occupational accident and disease insurance.

The organization and operation of occupational accident and disease insurance shall be implemented in accordance with the provisions of Article 120 of the Social Insurance Law and the regulations of the law on financial management regarding Vietnam Social Insurance.

2. Amend and supplement certain provisions of Decree No. 58/2020/NĐ-CP dated May 27, 2020, of the Government stipulating the contribution rates for compulsory social insurance to the Occupational Accident and Disease Insurance Fund as follows:

a) Amend and supplement Clause 1, Article 4 as follows:

"1. Employers shall make monthly contributions based on the salary used as the basis for compulsory social insurance contributions for the subjects specified in points a, b, c, d, đ, e, i, and l of Clause 1, Article 2, and Clause 2, Article 2 of the Social Insurance Law at one of the following rates:

a) The normal contribution rate is 0.5% of the salary used as the basis for compulsory social insurance contributions; it is also applied to employees who are officials, public servants, civil servants, and members of the armed forces belonging to Party, State agencies, political-social organizations, the military, police, and public service providers using the state budget;

b) The contribution rate of 0.3% of the salary used as the basis for compulsory social insurance contributions applies to enterprises that meet the conditions prescribed in Article 5 of this Decree.”

b) Delete Clause 2 of Article 4.

Article 44. Effective date

1. This Decree takes effect from July 1, 2025.

2. From the date this Decree takes effect, the following Government Decrees and provisions shall no longer be effective:

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

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

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

Appendix III issued together with Decree No. 135/2020/NĐ-CP dated November 18, 2020, of the Government stipulating the retirement age;

d) Items 7, 8, and 9 of Article 38 of Decree No. 33/2023/NĐ-CP dated June 10, 2023, of the Government regulating commune-level officials, civil servants, and non-full-time workers at the commune, village, and residential group levels.

Article 45. Responsibility for organization of implementation

1. The Minister of Home Affairs is responsible for guiding the implementation of this Decree.

2. The Minister of Finance is responsible for directing:

a) Annually, the General Statistics Office is responsible for promptly providing the Vietnam Social Security with the average annual consumer price index calculated based on the 1994 average year to determine the salary adjustment coefficient as the basis for social insurance contributions as prescribed in Clause 2, Article 16 of this Decree;

b) Annually, the Vietnam Social Insurance is responsible for publicly announcing the salary adjustment coefficients as a basis for social insurance contributions stipulated in Clause 2, Article 16 of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of People’s Committees at all levels, and other relevant organizations and individuals are responsible for implementing this Decree./. ON BEHALF OF THE GOVERNMENT, DEPUTY PRIME MINISTER

Hồ Đức Phớc

Appendix I

UNDERGROUND COAL MINING WORKS

(Attached to Decree No. 158/2025/NĐ-CP

dated June 25, 2025 of the Government)

1. Underground mining.

2. Rock drilling with hand-held pneumatic hammer in the mine.

3. Mine rescue team member.

4. Electromechanical repair in the mine.

5. Operating compressed air, electric, diesel fans, and battery charging stations in the mine.

6. Locksmith, drainage worker in the mine.

7. Coal transportation in the mine.

8. Measure gas, measure wind, monitor air doors, surveying, quality control in the mine tunnel.

9. Workers operate and repair equipment in the mine tunnel.

10. Operate and assist electric locomotives and battery locomotives in the mine tunnel.

11. Operate, repair, and charge batteries in the mine tunnel.

12. Inspect and accept products in the mine tunnel.

13. Storekeeper duties of various types in the mine tunnel.

14. Guard the warehouse in the mine tunnel.

15. Clean the mine tunnel, dredge the sludge in the mine tunnel.

16. Transport materials in the mine tunnel.

17. Fire signal watch in the mine tunnel.

18. Serve meals in the mine tunnel.

19. Install and repair communication systems in the mine tunnel.

20. Operate network stations in the mine tunnel.

21. Guard the air door in the mine tunnel.

22. Direct technical guidance in the mine tunnel.

23. Direct production guidance in the mine tunnel (foreman, deputy foreman, tunnel team leader, tunnel chief).

24. Staff and workers supervise safety in the mine tunnel.

Appendix II LIST OF FORMS

(Attached to Decree No. 158/2025/NĐ-CP

June 25, 2025 of the Government) Serial No. Form Number Form Name 1 Form No. 01 Request for Confirmation 2 Form No. 02 Confirmation Letter 3 Form No. 03 Application for Survivors’ Benefits

Form No. 01 (For Employees)

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

REQUEST FOR CONFIRMATION

Regarding the time of going for labor cooperation to resolve social insurance benefits (For those going to work abroad for a fixed term under Government Agreements, including team leaders, interpreters, regional officers)

including those going to work as team leaders, interpreters, regional officers)

To: Department of Overseas Labor Management.

My name is...............................................................................................................

Date of birth:.........................................................................................................

Unit sending for labor cooperation:...........................................................................

Managing agency (Ministry, sector):........................................................................

Country of labor cooperation:..............................................................................

Name of the unit, factory coming to work at:.......................................................................

Duration of labor cooperation under the Agreement from.................... to........................

Time of return to the country: day....................... month..................... year........................

Reason for returning to the country:......................................................................................................

Authorized to be transferred back to the unit:..................................................................................

Attached documents (if any) include:.............................................................................

...............................................................................................................................

...............................................................................................................................

Upon returning to the country, I have not yet received severance allowance as stipulated in Circular No. 12/TT-LB dated 03/8/1992 and Circular No. 24/LB-TT dated 19/9/1994 of the Inter-Ministerial of Labor - Invalids and Social Affairs - Finance.

I hereby certify that the above statement of mine is true. I take responsibility before the law for my declaration.

......, date.... month....... year....... Applicant

(Sign and write full name)

Form No. 02

MINISTRY OF HOME AFFAIRS OF THE SOCIALIST REPUBLIC OF VIETNAM

DEPARTMENT OF OVERSEAS LABOR MANAGEMENT Independence - Freedom - Happiness No:.../CQLLDNN-XN Hanoi, date...... month... year....

CONFIRMATION LETTER

Regarding the time of going for labor cooperation to settle social insurance benefits (For those going to work abroad for a fixed term under the Agreement of

The government, including the workers serving as team leaders, interpreters, and regional officials)

______________

Based on the documents presented by the employee (if any) and the archived records, the Department of Overseas Labor Management certifies:

Mr./Mrs.:...............................................................................................................

Date of birth:.........................................................................................................

Go to labor cooperation at........................... from............................

Return date: day..................... month............................ year...................

Returned to the country for the reason:................................................................................................

Returned to the unit:...................................................................................

Mr./Ms. ......................................... (is or is not)...................................... listed in the list approved by the Department of Overseas Labor Management to receive severance pay in accordance with Circular No. 12/TT-LB dated August 3, 1992, and Circular No. 24/LB-TT dated September 19, 1994, of the Joint Ministry of Labor - Invalids and Social Affairs - Finance.

This confirmation is valid as a replacement for the Certificate of the Vietnam Labor Management Board at ................................... and the Return Transfer Notification of the Department of Overseas Labor Management to consider the working period eligible for social insurance benefits. Recipients: DIRECTOR - Mr./Ms. .......... ; - Filed at the Office, Department of Overseas Labor Management.

Form No. 03 (For relatives of the employee)

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

REQUEST FORM FOR THE RESOLUTION OF SURVIVOR'S BENEFITS

For persons sent on business trips, studying, or working abroad for a fixed-term

who died after returning to the country but whose relatives have not yet received survivor allowances

______________

To: ...................................

My name is ................................................ Identification card number/ ..........................

Permanent residence address: .............................................................................................. I am a relative (specify the relationship with the employee): ............................. of Mr./Ms. ............................................... Date of birth: ................................................

Assigned to go (for labor cooperation, study, internship, working as an expert): ..................... at (name of the unit, organization, and country) ............................................................................

Sending unit: .........................................................................................................

Managing agency (Ministry, sector):........................................................................

Working period stated in the Decision of the sending unit: from ............... to ...........

Time of returning to the country: day................... month.................... year.............................

Reason for returning to the country:......................................................................................................

Returned to the unit:...................................................................................

Mr./Ms.......................................... passed away on day........ month........ year...........

From the time of returning to the country until passing away, Mr./Ms........................................................ had not received severance pay or social insurance benefits.

I hereby certify that the above statement of mine is true. I take responsibility before the law for my declaration.

Requesting........................................ to prepare the file and carry out procedures to settle the survivor benefits for Mr./Ms....................................................................................................

..., day..... month...... year....... ....., day..... month...... year.......

Confirmation of the commune/ward People's Committee, Applicant

place of residence (Signature and full name) (Signature, seal)

Notes:

- This form applies to the relatives of employees who have died after returning to the country but whose relatives have not yet received survivor benefits;

- The commune or ward People's Committee certifies the relationship between the applicant and the employee.