Decree 159/2025/NĐ-CP: voluntary social insurance

Signatory: GOVERNMENT ELECTRONIC INFORMATION PORTAL

LEGAL DOCUMENT

GOVERNMENT

GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM No: 159/2025/NĐ-CP Independence - Freedom - Happiness

Hanoi, June 25, 2025

DECREE

Signatory: GOVERNMENT ELECTRONIC INFORMATION PORTAL

Detailed regulations: implementing some provisions of

Social Insurance Law invitation for participation: 1.0i7.v20 about 25b09:1o7:1h7 +i0ể7m:00 voluntary social insurance

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

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

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

At the proposal of the Minister of Home Affairs;

The Government promulgates a Decree detailing and guiding the implementation of certain articles of the Social Insurance Law regarding voluntary social insurance.

Article 1. Scope of adjustment

This decree provides detailed regulations and guidance on the implementation of certain provisions of the Law on Social Insurance regarding voluntary social insurance, including:

1. Clause 7, Article 23 on the regime for participants in voluntary social insurance who do not meet the conditions to receive a pension and are not yet old enough to receive social retirement benefits.

2. Clause 1 and Clause 4 of Article 36 regarding the contribution rate, payment method, and payment period of social insurance for voluntary social insurance participants; changing the payment method, the monthly income used as the basis for voluntary social insurance contributions; refunding the amounts already paid for voluntary social insurance.

3. Clause 6 of Article 102 on receiving one-time social insurance benefits.

4. Clause 2 of Article 104 on adjusting the monthly income used for social insurance contributions.

5. Clause 2 of Article 111 on retirement and survivorship benefits for persons who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods.

6. Clause 15 of Article 141 on transitional provisions.

Article 2. Subjects of application

1. Subjects participating in voluntary social insurance as prescribed in Article 3 of this Decree.

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

3. Agencies, organizations, and individuals related to voluntary social insurance.

Article 3. Subjects participating in voluntary social insurance

1. Subjects participating in voluntary social insurance follow the provisions of Clause 4, Article 2 of the Social Insurance Law.

2. Persons receiving social insurance benefits, monthly allowances as prescribed in Point a, Clause 4, Article 2 of the Social Insurance Law are subjects specified in Clause 4, Article 3 of Government Decree No. 158/2025/NĐ-CP dated June 25, 2025, detailing and guiding the implementation of certain articles of the Social Insurance Law regarding compulsory social insurance.

Article 4. Changing the payment method and the monthly income used as the basis for voluntary social insurance contributions

Voluntary social insurance participants who have chosen one of the payment methods as prescribed in points a, b, c, d, and đ of Clause 2, Article 36 of the Law on Social Insurance, and the income level used as the basis for paying voluntary social insurance under Clause 2, Article 31 of the Law on Social Insurance, and wish to change the payment method or the income level used as the basis for payment, must submit an adjustment declaration of voluntary social insurance participation information to the social insurance agency. The change of payment method or income level used as the basis for voluntary social insurance payment is carried out after the participant has completed the previously chosen payment method and income level used as the basis for voluntary social insurance payment.

Article 5. Financial support for social insurance contributions for voluntary social insurance participants

1. Level of support and support recipients

Voluntary social insurance participants are supported by the State with a contribution amount calculated as a percentage (%) of the monthly voluntary social insurance payment based on the standard poverty level of the rural area in accordance with the provisions of Clause 2, Article 31 and Clause 1, Article 36 of the Law on Social Insurance, specifically:

a) 50% for participants who belong to poor households, people living in island communes, special zones as prescribed by the Government and the Prime Minister;

b) Equal to 40% for participants belonging to near-poor households;

c) Equal to 30% for participants who are ethnic minorities;

d) By 20% for other participants.

Voluntary social insurance participants who belong to support categories at various levels will be supported at the highest level.

Agencies, organizations, and individuals are encouraged to support the payment of social insurance contributions for voluntary social insurance participants.

Depending on socio-economic conditions, the ability to balance the budget, and the mobilization of social resources, the People's Committees of provinces and centrally-run cities shall submit to the respective People's Councils for approval of financial support for voluntary social insurance participants in the locality, in addition to the support levels stipulated in this Decree.

Based on the socio-economic development conditions and the state budget capacity at each period, the Government shall consider adjusting the financial support level for voluntary social insurance participants appropriately.

2. The support period depends on the actual duration of each person’s participation in voluntary social insurance but shall not exceed 10 years (120 months).

3. Support method

a) Voluntary social insurance participants who are eligible for support as prescribed in Clause 1 of this Article shall pay the social insurance contribution that is their own responsibility to the social insurance agency or to the voluntary social insurance collection service organization authorized by the social insurance agency;

b) Periodically every 3 months, 6 months, or 12 months, the social insurance agency shall consolidate the number of supported participants, the amount collected from them, and the amount supported by the state budget according to the form issued by Vietnam Social Security, and send it to the financial agency to transfer the funds into the social insurance fund;

c) Financial agencies shall, based on regulations on the decentralization of local budget management and the summary table of individuals participating in voluntary social insurance, as well as the state budget funds for support transferred by the Social Insurance Agency, be responsible for transferring funds to the social insurance fund quarterly; no later than December 31 each year, the transfer of support funds to the social insurance fund for that year must be completed.

4. The funding to support social insurance contributions for participants in voluntary social insurance is ensured by the local budget according to the current state budget decentralization; the central budget supports the local budget in accordance with the law on the principle of targeted support from the central budget to the local budget to implement social welfare policies prescribed by the central government.

5. In cases where voluntary social insurance participants have paid according to the method of paying every 03 months, 06 months, or 12 months at a time, or making a single payment for multiple future years as prescribed in points b, c, d, and đ of clause 2, Article 36 of the Social Insurance Law, and during that period there is a change in the subject eligible for support as prescribed in clause 1 of this Article or a change in the rural poverty household standard, the difference in the amount already paid will not be adjusted.

6. Refund of state social insurance contribution support

a) Refund the amount that the State has supported for contributions to those receiving a one-time social insurance benefit as stipulated in points a, b, đ, and e of clause 1, Article 70 of the Social Insurance Law; points a, b, and đ of clause 1, Article 102 of the Social Insurance Law; and subjects specified in clause 1 and clause 3 of Article 8 of this Decree to the state budget;

b) The refund amount is equal to the amount that the State has supported for social insurance contributions for voluntary social insurance participants.

Article 6. Contribution level for the method of paying a lump sum for multiple future years

1. Voluntary social insurance participants may choose the method of making a one-time contribution for multiple future years, but not exceeding 5 years (60 months) at a time.

2. The one-time contribution for multiple future years is calculated as the total contribution of the previous months, discounted according to the average monthly social insurance fund investment interest rate of the year preceding the payment year as announced by Vietnam Social Insurance, and is determined according to the following formula:

Where:

MĐ1: One-time contribution for n future years (VND);

TNi: The income level used as the basis for voluntary social insurance contributions, chosen by the voluntary social insurance participant at the time of contribution (VND/month);

r: The average monthly investment interest rate of the social insurance fund for the year immediately preceding the contribution year, announced by Vietnam Social Security (%/month);

n: The number of previous contribution years chosen by the voluntary social insurance participant, taking a value from 2 to 5;

i: A natural parameter with a value from 1 to (n x 12).

Article 7. Contribution level for the method of paying a lump sum for the remaining social insurance period to qualify for a pension

1. Voluntary social insurance participants who have reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code, but have less than 5 years (60 months) of social insurance contributions remaining, may make a one-time payment to complete 15 years to receive a retirement pension.

2. The one-time contribution for the missing social insurance payment period is calculated as the total contribution of the missing months, applying compound interest at the average monthly social insurance fund investment rate of the year immediately preceding the payment year as announced by Vietnam Social Insurance and determined by the following formula:

Where:

MĐ2: One-time contribution for the missing social insurance payment period (VND);

TNi: The income level used as the basis for voluntary social insurance contributions, chosen by the voluntary social insurance participant at the time of contribution (VND/month);

r: The average monthly investment interest rate of the social insurance fund for the year immediately preceding the contribution year, announced by Vietnam Social Security (%/month);

t: Number of missing social insurance contribution months, taking one of the values from 1 to 60;

i: A natural number parameter with a value from 1 to t.

Article 8. Partial refund of the amount already paid

1. Participants in voluntary social insurance who have paid according to the method of paying every 3 months, 6 months, or 12 months at a time, or who have paid in a lump sum for multiple years in advance as prescribed in points b, c, d, and đ of Clause 2, Article 36 of the Social Insurance Law, and during that period fall under one of the following cases, will be refunded a portion of the amount previously paid:

a) Belonging to the group required to participate in compulsory social insurance;

b) Receiving a one-time social insurance benefit according to the provisions of Article 102 of the Social Insurance Law;

c) Death or being declared dead by a court;

d) Meeting the conditions and requesting pension benefits according to the provisions of Article 98 or Clause 9, Article 141 of the Social Insurance Law.

2. The refund amount for voluntary social insurance participants in the cases prescribed in points a, b, and d of Clause 1 of this Article, or the refund to relatives of voluntary social insurance participants in the case prescribed in point c of Clause 1 of this Article, is determined by the total amount contributed corresponding to the remaining period of the contribution method that the voluntary social insurance participant has paid and does not include the contribution support from the State as prescribed in Article 5 of this Decree (if any).

3. In the case of voluntary social insurance participants who have paid in a lump sum for multiple future years as stipulated in Article 6 of this Decree, the refund amount is determined according to the following formula:

Where:

HT: Refund amount (VND);

TNi: The income level used as the basis for voluntary social insurance contributions, chosen by the voluntary social insurance participant at the time of contribution (VND/month);

M: The amount of state support for voluntary social insurance contributions (if any) (VND);

r: The average monthly investment interest rate of the social insurance fund for the year immediately preceding the contribution year, announced by Vietnam Social Security (%/month);

n: The number of previous contribution years chosen by the voluntary social insurance participant, taking a value from 2 to 5;

m: Remaining months of the payment method that the voluntary social insurance participant has paid;

i: A natural parameter with values from (n x 12 – m +1) to (n x 12).

Article 9. One-time social insurance

1. The one-time social insurance payment in one of the cases specified in points a, b, and đ of Clause 1, Article 102 of the Social Insurance Law is determined as follows:

MH = TC - M

Where:

MH: One-time social insurance benefit amount (VND);

TC: Benefit amount determined according to Clause 2, Article 102 of the Social Insurance Law (VND);

M: The amount of state support for voluntary social insurance contributions (VND).

2. The amount of support for voluntary social insurance contributions provided by the State is calculated as the total amount of State support for each month that the participant in voluntary social insurance has paid. The support level for each month is calculated according to the following formula:

Mi = 0.22 x CNi x k Where:

Mi: The amount of voluntary social insurance support paid by the State in month i (VND); CNi: The rural poverty line in month i (VND); k: The support rate of the State in month i (%); i: The month the State supports the payment of voluntary social insurance.

Article 10. Adjustment of the monthly income on which social insurance has been paid

1. The monthly income on which social insurance has been paid after adjustment for each year is equal to the monthly income on which social insurance has been paid for each year multiplied by the adjustment coefficient of the monthly social insurance-paid income for the corresponding year.

2. The adjustment coefficient for income from months during which social insurance contributions were made is calculated based on the average annual consumer price index using the 2008 average comparison base, provided by the General Statistics Office, Ministry of Finance, and is determined by the following formula: Adjustment coefficient = Average annual consumer price index of the year immediately preceding the month of income for which the participant voluntarily contributed to social insurance / Social insurance of the year t calculated according to the 2008 average comparison base. Average consumer price index of year t calculated according to the comparison base

compared to the 2008 average

Where:

t: Is any year in the adjustment period;

The adjustment factor for monthly income that has paid social insurance in year t is rounded to two decimal places and the minimum level is 1.

3. In the case where a voluntary social insurance participant pays a lump sum for the remaining social insurance contribution period in accordance with Article 7 of this Decree, the monthly income on which social insurance contributions for the remaining social insurance contribution period have been paid after adjustment is equal to the monthly income on which social insurance contributions for the remaining social insurance contribution period have been paid multiplied by an adjustment coefficient of 1.

4. Based on the consumer price index for the year calculated according to the 2008 average base provided by the General Statistics Office, Ministry of Finance, Vietnam Social Security determines the adjustment coefficient for the monthly income on which social insurance contributions have been paid as prescribed in Clause 2 of this Article and implements the adjustment of the monthly income on which social insurance contributions have been paid for voluntary social insurance participants in accordance with Clause 1 of this Article.

Article 11. Retirement regime for people who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods

1. For a person who has both periods of paying compulsory social insurance and voluntary social insurance, the time used to calculate retirement benefits is the total period of time that compulsory social insurance and voluntary social insurance have been paid.

2. Conditions for receiving a pension

a) In the case of a person participating in voluntary social insurance who has paid compulsory social insurance for 15 years or more, the age condition for receiving a pension is carried out according to the provisions of Article 64 of the Social Insurance Law, except for the cases stipulated in points b and c of this clause.

b) In the case of a person participating in voluntary social insurance who has paid compulsory social insurance for 20 years or more and suffers a loss of labor capacity of 61% or more, the age condition for receiving a pension is carried out according to the provisions of Article 65 of the Social Insurance Law.

c) In the case of individuals participating in voluntary social insurance before January 1, 2021, and having contributed to voluntary social insurance for 20 years or more, they are entitled to receive a pension upon reaching 60 years of age for men and 55 years of age for women.

3. The monthly pension is calculated by multiplying the monthly pension rate by the average monthly salary and income used for social insurance contributions as prescribed in Clause 4 of this Article.

In the case of a person who has both a period of compulsory social insurance contribution and a period of voluntary social insurance contribution, and who has participated in social insurance according to the subjects prescribed in points a, b, c, d, đ, g, and i of Clause 1, Article 2 of the Social Insurance Law before July 1, 2025, and has a period of compulsory social insurance contribution according to these subjects of 20 years or more, when calculating the monthly retirement salary, if it is lower than the reference level, it shall be calculated based on the reference level.

4. The average salary and income used as the basis for social insurance contributions are calculated according to the following formula: Average amount Average amount Total number Total amounts of

earned salary

The number of months for which contributions are made serves as the basis for calculating salaries and paying social insurance. Social insurance contributions are made compulsorily and voluntarily. Total contribution months = Total months of compulsory social insurance + Total months of voluntary social insurance.

Where:

The average salary serving as the basis for mandatory social insurance contributions is applied according to the provisions of Articles 72 and 73 of the Social Insurance Law;

The total income levels serving as the basis for voluntary social insurance contributions are the total income levels serving as the basis for voluntary social insurance contributions, adjusted in accordance with the provisions of Article 10 of this Decree.

5. The one-time retirement allowance is implemented according to the provisions of Article 100 of the Social Insurance Law.

6. One-time social insurance payment is implemented according to the provisions of Article 102 of the Social Insurance Law and Article 9 of this Decree. The level of one-time social insurance benefit is calculated based on the average salary and income used as the basis for social insurance contribution specified in Clause 4 of this Article.

Article 12. Survivorship benefits for people who have both mandatory social insurance contribution periods and voluntary social insurance contribution periods

1. If a person has both mandatory social insurance contribution periods and voluntary social insurance contribution periods, the time used to calculate the survivor benefit is the total period of contributions to both mandatory and voluntary social insurance.

2. A person participating in voluntary social insurance who falls into one of the following cases and dies, the organization or individual responsible for the funeral is 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 a mandatory social insurance contribution period of less than 12 months and the total period of contributions to mandatory and voluntary social insurance is 60 months or more;

c) Individuals who are currently receiving or temporarily suspended from receiving monthly occupational accident and occupational disease allowances and have stopped working;

d) Individuals who are currently receiving or temporarily suspended from receiving a pension.

3. If a voluntary social insurance participant falls into one of the cases below and dies, their relatives who meet the conditions specified in clauses 2 and 3 of Article 86 of the Social Insurance Law are entitled to monthly survivor benefits according to the provisions of Article 87 of the Social Insurance Law:

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

b) Currently receiving or temporarily suspended from receiving monthly occupational accident and occupational disease allowances with a labor capacity reduction rate of 61% or more;

c) Currently receiving or temporarily suspended from receiving a pension and previously had at least 15 years of compulsory social insurance contributions.

4. Relatives of voluntary social insurance participants are entitled to a one-time survivor benefit in the following cases:

a) A voluntary social insurance participant dies and does not fall under any of the cases prescribed in Clause 3 of this Article;

b) A voluntary social insurance participant dies and falls under one of the cases prescribed in Clause 3 of this Article but has no relatives entitled to monthly survivor benefits as prescribed in 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 persons currently participating in social insurance or who are preserving their social insurance contribution period, if they die, the one-time death allowance is calculated according to the provisions in Clause 2, Article 110 of the Social Insurance Law based on the average wage and income used as the basis for social insurance contributions as stipulated in Clause 4, Article 11 of this Decree;

b) For persons currently receiving a pension or temporarily suspending pension benefits, if they die, the one-time death allowance is calculated according to the provisions in Clause 4, Article 110 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.

Article 13. Retirement regime for people participating in voluntary social insurance before January 1, 2021

1. Persons who began participating in voluntary social insurance before January 1, 2021, and have contributed voluntary social insurance for a full 20 years or more, if they wish, are entitled to receive a pension at the age of 60 for men and 55 for women.

2. The monthly pension for those participating in voluntary social insurance who receive a pension according to the provisions in Clause 1 of this Article shall be implemented in accordance with the provisions of Article 99 of the Social Insurance Law.

3. The time of receiving a pension for those participating in voluntary social insurance who receive a pension according to the provisions in Clause 1 of this Article shall be implemented in accordance with the provisions of Article 101 of the Social Insurance Law.

4. The Minister of Home Affairs shall provide detailed regulations for Clause 3 of this Article.

Article 14. Regime for people participating in voluntary social insurance who do not qualify for a pension and are not yet eligible for social retirement allowance

1. The subjects of application are those participating in voluntary social insurance according to the provisions of Article 3 of this Decree who have reached the retirement age according to the provisions of Clause 2, Article 169 of the Labor Code but do not meet the conditions regarding the duration of social insurance contributions to receive a pension according to the provisions of Article 98 of the Social Insurance Law and have not yet met the conditions to receive social retirement allowance according to 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.

3. The period of receiving monthly allowances for social insurance participants as prescribed in Clause 1 and meeting the conditions specified in Clause 2 of this Article is determined based on the contribution period, the average income used as the basis for voluntary social insurance contributions, or the average salary and income used as the basis for social insurance contributions, and is calculated according to the following formula: Ttt = Mbq x 2 x N

TChtxh

Where:

Ttt: Period of receiving monthly allowance (months);

Mbq: Average income used as the basis for voluntary social insurance contributions calculated according to the provisions of Article 104 of the Social Insurance Law for voluntary social insurance participants, or the average salary and income used as the basis for social insurance contributions calculated according to the provisions of Clause 4, Article 11 of this Decree for those who have both compulsory and voluntary social insurance contribution periods (VND/month);

N: Number of years of social insurance contributions (from at least 12 months). In cases where the social insurance contribution period has leftover months from 01 month to 06 months, it is counted as half a year; from 07 months to 12 months, it is counted as one year;

TChtxh: Monthly social retirement allowance at the time of resolving 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.

4. The duration of receiving the monthly allowance is determined within the period from the month the voluntary social insurance participant submits a written request after reaching retirement age until reaching the age to receive the social retirement allowance according to the law at the time of resolving the regime. In cases where the duration of receiving the monthly allowance calculated according to the formula specified in Clause 3 of this Article exceeds the period until reaching the age to receive the social retirement allowance, the voluntary social insurance participant is entitled to receive a higher rate as prescribed in Clause 8 of this Article.

5. In case the period of receiving monthly benefits calculated according to the formula specified in Clause 3 of this Article is not enough for a voluntary social insurance participant to receive monthly benefits until reaching the age of entitlement to social retirement benefits, and the voluntary social insurance participant wishes to make a one-time payment for the remaining period to receive benefits until reaching the age of entitlement to social retirement benefits, the one-time payment for the remaining period to receive benefits until reaching the age of entitlement to social retirement benefits is calculated according to the following formula:

STmlct = (Tdt - Ttt) x TChtxh

Where:

STmlct: The one-time payment for the remaining period (VND);

Tdt: The period from the month the voluntary social insurance participant submits a written request until reaching the age of entitlement to social retirement benefits (months);

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

TChtxh: The monthly social retirement allowance is calculated at the time of settlement of the monthly allowance regime (VND/month). In the case where a voluntary social insurance participant does not make a one-time payment for the remaining portion at the time of settlement of the monthly allowance, the monthly social retirement allowance is calculated at the time when the voluntary social insurance participant makes a one-time payment for the remaining portion.

6. In case, during the period of receiving monthly benefits, a participant in voluntary social insurance experiences changes in policies or conditions of voluntary social insurance that affect the age for receiving monthly social retirement benefits, they shall continue to receive monthly benefits according to the period already resolved. In the case where the resolved period of monthly benefits ends and the voluntary social insurance participant has not yet reached the age to receive social retirement benefits but wishes to make a one-time payment for the remaining portion to continue receiving benefits until reaching the age for social retirement benefits, it shall be carried out according to the provisions in Clause 5 of this Article.

7. The monthly benefit rate at the time of resolution is calculated based on the monthly social retirement benefit rate specified in Clause 1, Article 22 of the Social Insurance Law.

8. In cases where the duration for receiving the monthly allowance calculated according to the formula mentioned in Clause 3 of this Article exceeds the period until reaching the age eligible for social retirement benefits, the voluntary social insurance participant will be entitled to receive a monthly allowance at a higher rate than the social retirement allowance at the time of settlement. The higher monthly allowance than the social retirement allowance is determined by the following formula: TCtt = TChtxh + (Ttt - Tdt) x TChtxh

Tdt

Where:

TCtt: Monthly allowance higher than the social retirement allowance at the time of settlement (VND/month);

TChtxh: Monthly social retirement allowance calculated at the time of settling the monthly allowance regime (VND/month);

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

Tdt: Duration from the month the voluntary social insurance participant submits a written request until reaching the age eligible for social retirement benefits (months).

9. The monthly allowance is adjusted when the Government adjusts pensions in accordance with the provisions of Article 67 of the Social Insurance Law.

10. The document requesting to receive a monthly allowance from voluntary social insurance participants is carried out according to the form issued by Vietnam Social Insurance.

Article 15. Regime for relatives of persons receiving monthly allowances who die before the end of the allowance period

1. A voluntary social insurance participant who is receiving a monthly allowance under the provisions of Article 14 of this Decree dies before the end of the period to receive the monthly allowance, their relatives will be entitled to a one-time allowance for the remaining months not received. The one-time allowance is calculated by multiplying the number of months not received by the monthly allowance being received before death.

2. If a voluntary social insurance participant who is receiving a monthly allowance falls into one of the following cases and dies, the organization or individual responsible for the funeral will receive a one-time funeral allowance as prescribed in Clause 2, Article 109 of the Social Insurance Law:

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

b) Has a social insurance contribution period of 60 months or more.

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 beneficiary dies, relatives 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 the complete dossier as prescribed, the social insurance agency is responsible for resolving it; in case of non-resolution, a written response must be provided stating the reasons.

Article 16. Transitional provisions

1. Persons who have participated in voluntary social insurance before July 1, 2025, shall comply with the provisions of this Decree.

2. Persons receiving a monthly pension before July 1, 2025, shall still follow the previous regulations and have their benefits adjusted.

3. Persons participating in voluntary social insurance who previously had periods of compulsory social insurance contributions, including regional allowances, shall, in addition to pension, one-time social insurance, and survivor benefits, be entitled to a one-time regional allowance in accordance with compulsory social insurance laws.

4. Persons participating in voluntary social insurance who meet the conditions and enjoy voluntary social insurance benefits before July 1, 2025, shall still follow the provisions of the 2014 Social Insurance Law.

5. In the case of a person participating in voluntary social insurance who has made contributions according to the payment methods of every 3 months, 6 months, or 12 months at a time, or has made a one-time payment for multiple years in the future, including the period from July 1, 2025, onward, the support for the contribution amount specified in Article 5 of this Decree shall be implemented from the time the participant makes contributions under the new payment method, after completing the contribution period under the previously registered payment method.

Article 17. Effectiveness

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

2. Decree No. 134/2015/NĐ-CP dated December 29, 2015, of the Government detailing certain provisions of the Law on Social Insurance regarding voluntary social insurance is no longer effective from the date this Decree takes effect.

Article 18. Implementation responsibility

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

2. The Minister of Finance and the People's Committees of provinces and centrally-run cities are responsible for ensuring the budget to implement the support policy for participants of voluntary social insurance as prescribed in this Decree.

3. Annually, the General Statistics Office and the Ministry of Finance are responsible for promptly providing Vietnam Social Security with the average annual consumer price index calculated based on the 2008 average comparison base to determine the adjustment coefficient for the income month on which social insurance contributions have been made, as prescribed in Clause 2, Article 10 of this Decree.

4. Annually, Vietnam Social Security is responsible for announcing the average monthly investment interest rate of the social insurance fund of the previous year as a basis for determining the contribution amount and the refund amount for voluntary social insurance participants in accordance with Articles 6, 7, and 8 of this Decree, and for determining the adjustment coefficient of the monthly income on which social insurance contributions have been paid to adjust the monthly income on which social insurance contributions have been paid for voluntary social insurance participants in accordance with Article 10 of this Decree. Publish the average monthly investment interest rate of the social insurance fund of the previous year and the adjustment coefficient of the monthly income on which social insurance contributions have been paid on the Vietnam Social Security electronic information portal.

5. The social insurance agency is responsible for cross-checking voluntary social insurance participants under the provisions of Article 5 of this Decree with the list of poor households and near-poor households provided by the local authorities to identify the beneficiaries who belong to poor or near-poor households; cross-checking with the national population database to identify beneficiaries who are living in island communes, special zones, ethnic minorities, and implementing the provisions of this Decree.

6. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of the People's Committees of provinces and centrally-run cities are responsible for implementing this Decree./.

ON BEHALF OF THE GOVERNMENT

ON BEHALF OF THE PRIME MINISTER

DEPUTY PRIME MINISTER

Hồ Đức Phớc