Circular 12/2025/TT-BNV detailing the Law on Social Insurance

CIRCULAR

Detailing a number of articles of the Law on Social Insurance regarding compulsory social insurance

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

Pursuant to the Government’s Decree No. 25/2025/ND-CP dated February 21, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Home Affairs;

Pursuant to the Government’s Decree No. 158/2025/ND-CP dated June 25, 2025, detailing and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance;

At the proposal of the Director General of the Salary and Social Insurance Department;

The Minister of Home Affairs promulgates this Circular detailing a number of articles of the Law on Social Insurance regarding compulsory social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular details a number of articles of the Law on Social Insurance regarding compulsory social insurance, including:

1. Clause 8, Article 33 on lump-sum premium payment for the remaining period of up to 06 months to meet the conditions for entitlement to pension or monthly survivorship allowance.

2. Clause 6, Article 45 on working days, and provisions on the calculation of sickness allowance and determination of conditions for payment of sickness allowance on a case-by-case basis.

3. Clause 4, Article 46 on the calculation of allowance and the determination of conditions for employees to take leave for convalescence and health rehabilitation after sickness on a case-by-case basis.

4. Clause 5, Article 59 on the calculation of maternity allowance and the determination of conditions for enjoyment of maternity allowance on a case-by-case basis.

5. Clause 5, Article 60 on the calculation of allowance for, and the determination of conditions for taking, convalescence and health rehabilitation leave after maternity leave period.

6. Clause 3, Article 69 on the time of entitlement to pension; the time of entitlement to pension for the cases specified in Clause 7, Article 33; and provisions on the calculation and determination of conditions to settle the retirement regime on a case-by-case basis.

7. Clause 5, Article 86 on the calculation and determination of conditions serving the settlement of the survivorship allowance regime on a case-by-case basis.

8. Clause 1, Article 87 on the determination of relatives without direct caregivers.

Article 2. Subjects of application

1. Employees as prescribed in Clauses 1 and 2, Article 2 of the Law on Social Insurance.

2. Social insurance beneficiaries as prescribed in the Law on Social Insurance.

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

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

Chapter II

COMPULSORY SOCIAL INSURANCE REGIMES

Section 1

SICKNESS REGIME

Article 3. Determination of cases entitled to sickness allowance

Cases considered for settlement of sickness allowance include:

1. The cases prescribed in Clause 1, Article 42 of the Law on Social Insurance.

2. Female employees who resume working before the end of the maternity leave period for childbirth as prescribed in Clause 1, Article 53 of the Law on Social Insurance; fathers or direct fosterers who do not take leave as prescribed in Clause 6, Article 53 of the Law on Social Insurance; female employees as intended mothers, or their husbands or direct fosterers who do not take leave as prescribed in Article 55 of the Law on Social Insurance; and employees during the period of suspension of premium payment to the retirement and survivorship fund as prescribed in Clause 1, Article 37 of the Law on Social Insurance who fall into any of the cases specified in Clause 1, Article 42 of the Law on Social Insurance.

Article 4. Determination of sickness leave period

The calculation and determination of the sickness leave period as prescribed in Article 43 of the Law on Social Insurance are specified as follows:

1. The maximum sickness leave period in 2025 as prescribed in Clause 1, Article 43 of the Law on Social Insurance does not include the sickness leave period in cases where the employee started taking leave due to suffering a disease on the list of diseases requiring prolonged treatment before July 1, 2025.

2. The maximum sickness leave period in a year as prescribed in Clause 1, Article 43 of the Law on Social Insurance is not dependent on the time when the employee starts participating in social insurance.

3. The maximum sickness leave period in a year for an employee performing heavy, hazardous, or dangerous occupation/job or extremely heavy, hazardous, or dangerous occupation/job, or working in areas with extremely difficult socio-economic conditions shall be determined based on the occupation, job, or workplace of the employee at the time he/she takes sickness leave.

4. In cases where an employee takes leave under the circumstances prescribed in Clause 1, Article 42 of the Law on Social Insurance and the leave period coincides with the period of public holidays as specified by the labor law, or takes leave with full pay as specified by other specialized laws, or takes maternity leave or leave for convalescence and health rehabilitation in accordance with the law on social insurance, such overlapping period shall not be counted for sickness allowance; the leave period that does not coincide with the period of public holidays as specified by the labor law, or leave with full pay as specified by other specialized laws, or maternity leave or leave for convalescence and health rehabilitation in accordance with the law on social insurance shall be counted for sickness allowance as prescribed.

5. In cases where an employee takes sickness leave from the end of the previous year extending to the beginning of the following year, the sickness leave period of each year shall be counted into the sickness leave period of that respective year.

Article 5. Determination of leave period for taking care of sick children

The calculation and determination of the leave period for taking care of sick children on a case-by-case basis are specified as follows:

1. The maximum leave period for taking care of sick children in a year as prescribed in Clause 1, Article 44 of the Law on Social Insurance is not dependent on the time when the employee starts participating in social insurance.

2. The determination of the leave period for taking care of sick children in a year for each child as prescribed in Clause 1, Article 44 of the Law on Social Insurance, for a child aged under 3 years or under 7 years, shall be calculated up to the day before the birthday when the child reaches 3 years of age or 7 years of age, and based on the time when the employee starts taking leave to take care of the sick child.

3. In cases where, during the same period, an employee has two or more children aged under 7 years who are sick, the leave period for taking care of sick children shall be equal to the actual period of leave the employee takes to care for the sick children; the maximum leave period for taking care of each child in a year shall comply with Clause 1, Article 44 of the Law on Social Insurance.

4. In cases where both the father and the mother participate in compulsory social insurance and alternately take leave to care for sick children, the maximum leave period for taking care of sick children in a year for either the father or the mother for each child shall comply with Clause 1, Article 44 of the Law on Social Insurance.

5. In cases where both the father and the mother participate in compulsory social insurance and take leave at the same time to care for sick children, both the father and the mother shall be entitled to sickness allowance for taking care of sick children; the maximum leave period for taking care of sick children in a year for either the father or the mother for each child shall comply with Clause 1, Article 44 of the Law on Social Insurance.

Article 6. Calculation of sickness allowance

The sickness allowance of employees as prescribed in Clause 1, Article 43 and Article 44 of the Law on Social Insurance shall be calculated as follows:

In which:

a) Salary used as a basis for payment of social insurance premiums shall comply with Clause 1, Article 45 of the Law on Social Insurance.

The month of premium payment resumption as prescribed at Point b, Clause 1, Article 45 of the Law on Social Insurance refers to the month when the employee resumes social insurance premium payment after he/she terminates the labor contract, employment contract, or quits the job in accordance with law.

b) The number of days of sickness leave shall be counted in working days, excluding public holidays, weekends, and periods that coincide with the period of public holidays as specified by the labor law, leave with full pay as specified by other specialized laws, or maternity leave or leave for convalescence and health rehabilitation in accordance with the law on social insurance;

2. The sickness allowance of employees as prescribed in Clause 2, Article 43 of the Law on Social Insurance shall be calculated as follows:

In which:

a) Salary used as a basis for payment of social insurance premiums shall comply with Clause 1, Article 45 of the Law on Social Insurance.

b) The entitlement rate (%) shall be 65% if the employee has paid compulsory social insurance premiums for 30 years or more; 55% if the employee has paid compulsory social insurance premiums for from full 15 years to under 30 years; 50% if the employee has paid compulsory social insurance premiums for under 15 years.

c) The number of days of sickness leave shall be counted in working days, excluding public holidays, weekends, and periods that coincide with the period of public holidays as specified by the labor law, leave with full pay as specified by other specialized laws, or maternity leave or leave for convalescence and health rehabilitation in accordance with the law on social insurance.

3. The sickness allowance of employees who are receiving sickness allowance shall not be adjusted when the Government adjusts the basic salary level, reference level, or regional minimum wage.

4. A working day serving as a basis for determining the sickness leave period of an employee refers to the normal working hours in one day that the employee must work for the employer under the labor contract and internal labor regulations or as prescribed by law.

For the subjects specified in Clause 2, Article 3 of the Government’s Decree No. 158/2025/ND-CP dated June 25, 2025, detailing and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance (hereinafter referred to as Decree No. 158/2025/ND-CP), and specified at Point n, Clause 1, Article 2 of the Law on Social Insurance, the working day serving as a basis for determining the sickness leave period shall be the normal working hours in one day registered by the employee with the social insurance agency upon registration for participation in compulsory social insurance, but not exceeding 8 hours.

Article 7. Convalescence and health rehabilitation after sickness

The calculation of allowance and the determination of conditions for employees to take leave for convalescence and health rehabilitation after sickness on a case-by-case basis are specified as follows:

1. For an employee who has taken sickness leave for full 30 days or more in a year, if having not yet recovered within 30 days from the end of the leave period, he/she may take leave for convalescence and health rehabilitation for up to 10 days in a year (counted from January 1 to December 31), regardless of the time when he/she starts participating in social insurance.

2. The determination of the maximum period of convalescence and health rehabilitation leave as prescribed in Clause 2, Article 46 of the Law on Social Insurance shall be based on the last sickness leave period before the convalescence and health rehabilitation leave, which is identified as sickness due to suffering a disease requiring prolonged treatment, sickness requiring surgery, or other sickness.

3. In cases where an employee is on annual leave, personal leave, unpaid leave as specified by the labor law, leave with full pay as specified by other specialized laws, or does not take leave, he/she shall not be entitled to convalescence and health rehabilitation after sickness.

Section 2

MATERNITY ALLOWANCE REGIME

Article 8. Determination of conditions for entitlement to maternity allowance

The determination of conditions for entitlement to maternity allowance for female employees giving birth, female employees as surrogate mothers, intended mothers, and employees adopting a child aged under 6 months as prescribed in Clauses 2, 3, and 5, Article 50 of the Law on Social Insurance shall be specified as follows:

1. For female employees giving birth who had to take leave for infertility treatment before childbirth, the condition for entitlement to maternity allowance shall be that they have paid compulsory social insurance premiums for full 6 months or more during the 24 months preceding the month of childbirth.

2. The 12-month or 24-month period preceding the month of childbirth, receipt of the child from a surrogate mother, or adoption of a child aged under 6 months shall be determined as follows:

a) In cases where childbirth, receipt of the child from a surrogate mother, or adoption of a child occurs before the 15^th day of a month, the month of childbirth, receipt of the child, or adoption shall not be included in the 12-month or 24-month period preceding such event;

b) In cases where childbirth, receipt of the child from a surrogate mother, or adoption of a child occurs on or after the 15^th day of a month and the employee has paid compulsory social insurance premiums for that month, such month shall be included in the 12-month or 24-month period preceding such event. If the employee has not paid compulsory social insurance premiums for that month, the provisions of Point a of this Clause shall apply.

3. In cases where a female employee takes leave for prenatal checkups, suffers miscarriage, abortion, intrauterine stillbirth, fetal death during labor, or ectopic pregnancy, or uses contraceptive methods during the period of resuming work before the end of the maternity leave period for childbirth, the entitlement to maternity allowance shall be considered and settled in accordance with Articles 51, 52, and 57 of the Law on Social Insurance.

Article 9. Determination of maternity leave period for childbirth

The calculation and determination of the maternity leave period for childbirth on a case-by-case basis are specified as follows:

1. The determination of the maternity leave period for childbirth in cases where the mother dies after giving birth shall be as follows:

a) In case only the mother participates in compulsory social insurance and the mother dies after giving birth, the father or the person directly taking care of the child shall be entitled to the maternity regime for the remaining leave period of the mother. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the mother.

b) In case only the mother participates in compulsory social insurance but does not fully satisfy the conditions specified in Clauses 2, 3 and 5, Article 50 of the Law on Social Insurance and dies, the father or the person directly taking care of the child shall be entitled to the maternity regime until the child reaches full 6 months of age. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the mother.

c) In case both the father and the mother participate in compulsory social insurance and the mother dies after giving birth, the father shall be entitled to maternity leave for the remaining leave period of the mother. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the father.

If the father does not take leave, in addition to salary, he shall also be entitled to the maternity allowance for the remaining leave period of the mother. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the mother.

d) In case both the father and the mother participate in compulsory social insurance but the mother does not fully satisfy the conditions specified in Clauses 2, 3 and 5, Article 50 of the Law on Social Insurance and dies, the father shall be entitled to maternity leave until the child reaches full 6 months of age. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the father.

dd) In case only the father participates in compulsory social insurance and the mother dies after giving birth or suffers from postnatal health problems that make her physically unfit to take care of the child, as certified by a medical examination and treatment establishment, the father shall be entitled to maternity leave until the child reaches full 6 months of age. The maternity allowance shall be calculated based on the average salary used as a basis for payment of compulsory social insurance premiums of the father.

2. The determination of the maternity leave period for employees adopting a child aged under 6 months shall be as follows:

a) In cases where, at the same time, an employee adopts two or more children aged under 6 months, the maternity leave period shall be counted as the actual period of leave from the date of handover of the first child to the date the last child reaches full 6 months of age;

b) In cases where an employee gives birth and simultaneously adopts a child aged under 6 months, the maternity leave period shall be the actual period of maternity leave for childbirth and adoption of the child aged under 6 months.

3. When calculating the maternity leave period as prescribed in Articles 51, 52, Clause 2, Article 53, and Article 57 of the Law on Social Insurance, if an employee is on annual leave, personal leave, unpaid leave as specified by the labor law, or leave with full pay as specified by other specialized laws, the period that coincides with such leave shall not be counted for maternity allowance; the period beyond the annual leave, personal leave, unpaid leave, or leave with full pay shall be counted for maternity allowance in accordance with regulations.

4. The calculation of the maternity leave period that is regarded as the period of compulsory social insurance premium payment shall comply with Clause 8, Article 53 of the Law on Social Insurance and is specifically guided as follows:

a) In cases where the labor contract expires during the employee’s maternity leave period, the period from the commencement of maternity leave to before the expiration of the labor contract shall be regarded as the period of compulsory social insurance premium payment; the period from the date of expiration of the labor contract onward shall not be regarded as the period of compulsory social insurance premium payment;

b) The maternity leave period for employees whose labor contracts or work contracts are terminated or who cease working before childbirth, receipt of the child from a surrogate mother, or adoption of a child aged under 6 months shall not be regarded as the period of compulsory social insurance premium payment;

c) In cases where a female employee resumes working before the end of the maternity leave period for childbirth as prescribed, the period from the commencement of maternity leave to before the date of resumption of work shall be regarded as the period of compulsory social insurance premium payment. From the date of resumption of work, the female employee shall receive salary for the working days paid by the employer and continue to receive maternity allowance at the rate specified in Article 59 of the Law on Social Insurance; both the employer and the female employee shall be responsible for paying compulsory social insurance premiums for the period of work resumption.

d) In cases where an employee enjoys maternity allowance without taking leave as prescribed in Clause 6, Article 53 and Article 55 of the Law on Social Insurance, the maternity leave period shall not be regarded as the period of compulsory social insurance premium payment; both the employee and the employer shall pay compulsory social insurance premiums in accordance with law.

5. The maternity leave period of an employee which is regarded as the period of compulsory social insurance premium payment as prescribed in Clause 4 of this Article shall be recorded based on the salary used as a basis for payment of compulsory social insurance premiums of the month preceding the month of maternity leave. In case the month of maternity leave is also a month in which the employee has paid compulsory social insurance premiums, it shall be recorded based on the salary used as a basis for payment of compulsory social insurance premiums of the month of maternity leave.

In cases where an employee is entitled to a salary increase during the maternity leave period, the salary to be recorded shall be the new salary level of the employee from the date of salary increase.

Article 10. Calculation of maternity allowance

The maternity allowance as prescribed in Article 59 of the Law on Social Insurance shall be calculated as follows:

1. The average salary used as a basis for payment of compulsory social insurance premiums for calculating the maternity allowance shall be the average salary used as a basis for payment of compulsory social insurance premiums of the last 6 months before the employee takes maternity leave. If the period of compulsory social insurance premium payment is not continuous, it shall be accumulated.

In cases where the month of childbirth, receipt of the child from a surrogate mother, or adoption of a child is counted into the 12-month or 24-month period preceding such event as prescribed at Point b, Clause 2, Article 8 of this Circular, the average salary used as a basis for payment of compulsory social insurance premiums of the last 6 months before the maternity leave shall include the month of childbirth, receipt of the child from a surrogate mother, or adoption of a child.

2. For employees who receive maternity allowance as prescribed in Articles 51, 52; Clauses 2, 5, 6, and 7, Article 53; Clauses 1, 2, and 4, Article 54; Clause 2, Article 55; and Article 57 of the Law on Social Insurance in the first month of participation in compulsory social insurance, the maternity allowance shall be calculated based on the salary used as a basis for payment of compulsory social insurance premiums of that month.

3. The maternity allowance of employees who are receiving maternity allowance shall not be adjusted when the Government adjusts the basic salary level, reference level, or regional minimum wage.

Article 11. Convalescence and health rehabilitation after maternity leave

The calculation and determination of conditions to take leave for convalescence and health rehabilitation after maternity leave on a case-by-case basis are specified as follows:

1. The maximum number of days of leave for convalescence and health rehabilitation after maternity leave as prescribed in Clause 2, Article 60 of the Law on Social Insurance shall be determined for each maternity leave period.

2. In cases where an employee is on annual leave, personal leave, unpaid leave as specified by the labor law, leave with full pay as specified by other specialized laws, or does not take leave, he/she shall not be entitled to convalescence and health rehabilitation after maternity leave.

Section 3

RETIREMENT REGIME

Article 12. Determination of conditions for entitlement to pension

1. The period of performing heavy, hazardous or dangerous occupations or jobs, extremely heavy, hazardous or dangerous occupations or jobs, or working in areas with extremely difficult socio-economic conditions, including also the period of working in areas entitled to a region-based allowance coefficient of 0.7 or higher prior to January 1, 2021, or performing underground coal mining jobs (hereinafter collectively referred to as performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions) as prescribed at Points b and c, Clause 1, Point b, Clause 2, Article 64, and Points c, Clause 1, and b, Clause 2, Article 65 of the Law on Social Insurance, shall be determined as follows:

a) For employees who are performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions and have to take leave for treatment or functional rehabilitation due to occupational accidents or occupational diseases (during which they are paid full salary and compulsory social insurance premiums by their employers), such period shall be counted as the period of performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions;

b) For employees who are performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions and take maternity leave during which the leave period for maternity allowance is counted as the period of compulsory social insurance premium payment, such period shall be counted as the period of performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions;

c) For employees who are performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions and are sent to work, study, or undertake labor cooperation without performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions, such period shall not be counted as the period of performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions;

d) For employees who are performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions and make lump-sum premium payment for the remaining months (up to 6 months) to be eligible for pension entitlement, such period shall not be counted as the period of performing occupations, jobs, or working in areas with extremely difficult socio-economic conditions.

2. Employees who have reached the retirement age but still lack up to 6 months of compulsory social insurance premium payment to meet the conditions for entitlement to pension may make lump-sum premium payment for the remaining months at a monthly rate equal to the total premium amount payable by both the employee and the employer prior to the employee’s cessation of work, into the retirement and survivorship fund in accordance with Clause 7, Article 33 of the Law on Social Insurance, specifically as follows:

a) For employees who are eligible for retirement age as prescribed at Points a and d, Clause 1, and Points a and c, Clause 2, Article 64 of the Law on Social Insurance, the period of compulsory social insurance premium payment must be from full 14 years and 6 months to under 15 years;

b) For employees who are eligible for retirement age as prescribed in Article 65 of the Law on Social Insurance, the period of compulsory social insurance premium payment must be from full 19 years and 6 months to under 20 years;

c) The earliest time for making lump-sum premium payment for the remaining months shall be the month immediately preceding the month when the employee meets all conditions for entitlement to pension as prescribed.

Article 13. Calculation of monthly pension rate

The monthly pension rate of employees who fully meet the conditions for entitlement to pension and have a period of social insurance premium payment under treaties to which the Socialist Republic of Vietnam is a contracting party shall be calculated based on the period of social insurance premium payment in Vietnam.

Article 14. Calculation of lump-sum allowance on retirement

For employees who have fully satisfied the conditions for entitlement to pension but continue to pay social insurance premiums, the lump-sum allowance on retirement for the period of social insurance premium payment exceeding 35 years for male employees and 30 years for female employees shall be calculated as follows:

1. For each year of social insurance premium payment exceeding 35 years for male employees and 30 years for female employees before reaching the statutory retirement age, the allowance shall be equal to 0.5 time the average salary used as the basis for social insurance premium payment;

2. For each year of social insurance premium payment exceeding 35 years for male employees and 30 years for female employees after reaching the statutory retirement age, the allowance shall be equal to 2 times the average salary used as the basis for social insurance premium payment.

Article 15. Time of entitlement to pension

The time of entitlement to pension for employees as prescribed in Article 69 of the Law on Social Insurance shall be specifically determined as follows:

1. For employees who resign from work after fully meeting the conditions on compulsory social insurance premium payment period, the time of entitlement to pension shall be the month immediately following the month in which they reach the statutory retirement age. In case employees continue working and paying compulsory social insurance premiums after reaching the statutory retirement age and meeting the conditions on social insurance premium payment period, the time of entitlement to pension shall be the month immediately following the month of termination of the labor contract or cessation of work.

a) For employees entitled to pension due to decrease of working capacity, who have fully satisfied the conditions on age and social insurance premium payment period, the time of entitlement to pension shall be the month immediately following the month of the conclusion on decrease of working capacity. In case such conclusion is made before the month when the employee reaches the statutory retirement age, the time of entitlement to pension shall be the month immediately following the month when the employee reaches the statutory retirement age;

b) In case the date and month of birth cannot be determined (only the year of birth or the month and year of birth are recorded), the time of entitlement to pension shall be the month immediately following the month when the employee reaches the statutory retirement age. The determination of the employee’s age shall comply with Clause 2, Article 12 of Decree No. 158/2025/ND-CP;

c) The earliest time of entitlement to pension for employees entitled to pension under Article 64 of the Law on Social Insurance and having a period of compulsory social insurance premium payment from full 15 years to under 20 years shall be from the effective date of the Law on Social Insurance.

2. The time of entitlement to pension for cases prescribed in Clause 7, Article 33 of the Law on Social Insurance shall be the month immediately following the month when the lump-sum premium payment for the remaining months has been completed.

3. The time of entitlement to pension for cases without original records evidencing the period of employment in the state sector prior to January 1, 1995 shall be the time of pension entitlement stated in the document of settlement issued by the social insurance agency.

Article 16. Calculation of average salary used as the basis for social insurance premium payment for calculation of pension, lump-sum allowance, lump-sum social insurance payout, and lump-sum survivorship allowance

1. The average salary used as the basis for social insurance premium payment for employees who are subject to the salary regime prescribed by the State and have the entire period of social insurance premium payment under this regime, as prescribed in Clause 1, Article 72 of the Law on Social Insurance and Clauses 1, 2, 3, 5, and 6, Article 15 of Decree No. 158/2025/ND-CP, shall be calculated as follows:

a) For employees who started participating in social insurance before January 1, 1995:

b) For employees who started participating in social insurance from January 1, 1995, to December 31, 2000:

c) For employees who started participating in social insurance from January 1, 2001, to December 31, 2006:

d) For employees who started participating in social insurance from January 1, 2007, to December 31, 2015:

dd) For employees who started participating in social insurance from January 1, 2016, to December 31, 2019:

e) For employees who started participating in social insurance from January 1, 2020, to December 31, 2024:

g) For employees who started participating in social insurance from January 1, 2025, onward:

In which:

AS means the average salary used as the basis for social insurance premium payment;

The salary used as the basis for social insurance premium payment refers to the salary already adjusted in accordance with Clause 1, Article 73 of the Law on Social Insurance.

2. The average salary used as the basis for social insurance premium payment for employees who have the entire period of social insurance premium payment under the salary regime decided by their employers, as prescribed in Clause 2, Article 72 of the Law on Social Insurance, shall be calculated as follows:

In which:

AS means the average salary used as the basis for social insurance premium payment;

The salary used as the basis for social insurance premium payment refers to the salary already adjusted in accordance with Clause 2, Article 73 of the Law on Social Insurance.

3. The average salary used as the basis for social insurance premium payment for employees who have both periods of participation under the State-prescribed salary regime and under the employer-decided salary regime, as prescribed in Clause 3, Article 72 of the Law on Social Insurance and Clause 4, Article 15 of Decree No. 158/2025/ND-CP, shall be calculated as follows:

In which:

a) The total salary used as the basis for social insurance premium payment under the State-prescribed salary regime shall be calculated by multiplying the total number of months of social insurance premium payment under the State-prescribed salary regime by the average salary used as the basis for social insurance premium payment during the period of participation under the State-prescribed salary regime.

The average salary used as the basis for social insurance premium payment during the period of participation under the State-prescribed salary regime shall be determined in accordance with Clause 1 of this Article.

b) In case an employee has two or more periods of participation under the State-prescribed salary regime, the total salary used as the basis for social insurance premium payment under the State-prescribed salary regime shall be calculated as specified at Point a of this Clause. The final years referred to in Clause 1, Article 72 of the Law on Social Insurance shall be the latest years of participation under the State-prescribed salary regime before retirement. The total number of months of social insurance premium payment under the State-prescribed salary regime shall be the aggregate of all months of participation under the State-prescribed salary regime across such periods.

Article 17. Calculation of lump-sum allowance for persons currently entitled to pension or monthly social insurance allowance who go abroad for settlement

The lump-sum allowance for persons currently entitled to pension or monthly social insurance allowance who go abroad for settlement, as prescribed in Article 76 of the Law on Social Insurance and Clause 2, Article 18 of Decree No. 158/2025/ND-CP, shall be calculated as follows:

1. In cases where a pensioner has his/her working period converted for the purpose of determining the monthly pension rate, the lump-sum allowance shall be calculated based on the actual working period.

2. When calculating the lump-sum allowance under Clause 2, Article 76 of the Law on Social Insurance, if the period of social insurance premium payment includes odd months, the calculation shall comply with Clause 6, Article 5 of the Law on Social Insurance. In cases where an employee has periods of social insurance premium payment both before and after 2014, and the period of premium payment before 2014 includes odd months, such odd months shall be carried forward to the period of social insurance premium payment from 2014 onward for the purpose of calculating the lump-sum allowance.

Section 4

SURVIVORSHIP ALLOWANCE REGIME

Article 18. Determination of cases entitled to monthly survivorship allowance

1. In cases where an employee who is participating in compulsory social insurance or has his/her period of compulsory social insurance premium payment reserved dies while the remaining period of compulsory social insurance premium payment is no more than 6 months to meet the condition (full 15 years) for entitlement to monthly survivorship allowance, the employee’s relatives may make a lump-sum premium payment for the remaining months into the retirement and survivorship fund, at a monthly premium rate equal to 22% of the salary used as the basis for compulsory social insurance premium payment of the employee before his/her death (or before resignation, for those whose period of compulsory social insurance premium payment has been reserved), in order to settle the monthly survivorship allowance. If the employee’s relatives fail to make a lump-sum premium payment for the remaining months, the case shall be settled with entitlement to a lump-sum survivorship allowance instead.

2. The determination of relatives of the employee entitled to the monthly survivorship allowance shall be conducted as follows:

a) The time of determining the age of the employee’s relatives shall be the last day of the month in which the employee dies;

b) In cases where the dossier of the employee’s relatives does not specify the date and month of birth but only the year of birth, the first day of January of that year shall be used to determine the age of the employee’s relatives as the basis for settlement of the monthly survivorship allowance. In cases where the date of birth is unspecified but only the month and year of birth are available, the first day of that month and year shall be used as the basis for determining the age of the employee’s relatives.

c) The determination of the condition of the employee’s relatives as the basis for settlement of the monthly survivorship allowance under Clause 3, Article 86 of the Law on Social Insurance shall be made in the month when the employee dies. In cases where the condition of the employee’s relatives changes thereafter, such change shall not serve as a basis for reconsideration of the settlement of the survivorship allowance regime.

d) The assessment of the level of working capacity decrease of the employee’s relatives for entitlement to the monthly survivorship allowance must comply with the time limit specified in Clause 4, Article 86 of the Law on Social Insurance, except where the employee’s relatives have previously had a record of assessment of working capacity decrease made by the Medical Assessment Council concluding that they suffer a working capacity decrease of 81% or higher, or where the employee’s relatives are persons with extremely severe disabilities whose certificate of extremely severe disability contains the conclusion of the Medical Assessment Council clearly stating the percentage of working capacity decrease of 81% or higher.

3. Relatives without direct caregivers who are entitled to a monthly survivorship allowance equal to 70% of the reference level as prescribed in Clause 1, Article 87 of the Law on Social Insurance are those specified in Clause 2, Article 86 of the Law on Social Insurance and falling into one of the following cases:

a) All children are under 18 years old, or 18 years old or older but suffer a working capacity decrease of 81% or higher, and both parents have died;

b) The spouse has reached the age prescribed in Clause 2, Article 169 of the Labor Code, or has not yet reached such age but suffers a working capacity decrease of 81% or higher, and has no children, or has children but all of them are under 18 years old or 18 years old or older but suffer a working capacity decrease of 81% or higher;

c) The father has reached the age prescribed in Clause 2, Article 169 of the Labor Code, or has not yet reached such age but suffers a working capacity decrease of 81% or higher, while the mother has died and there are no children, or all children are under 18 years old or 18 years old or older but suffer a working capacity decrease of 81% or higher;

d) The mother has reached the age prescribed in Clause 2, Article 169 of the Labor Code, or has not yet reached such age but suffers a working capacity decrease of 81% or higher, while the father has died and there are no children, or all children are under 18 years old or 18 years old or older but suffer a working capacity decrease of 81% or higher.

4. In cases where a relative has been settled to receive two times the monthly survivorship allowance but the total amount received is lower than the reference level, such relative shall still be entitled to receive one additional monthly allowance specified in Clause 1, Article 87 of the Law on Social Insurance.

Article 19. Determination of cases entitled to lump-sum survivorship allowance or monthly survivorship allowance

In cases where the relatives of an employee have been lawfully settled to receive a lump-sum survivorship allowance or a monthly survivorship allowance in accordance with law, the paid lump-sum survivorship allowance or monthly survivorship allowance shall not be returned for the purpose of re-settlement of a monthly survivorship allowance or a lump-sum survivorship allowance.

Chapter III
 IMPLEMENTATION PROVISIONS AND RESPONSIBILITIES

Article 20. Implementation provisions

1. This Circular takes effect on July 01, 2025.

2. From the effective date of this Circular, the following Circulars and provisions shall cease to be effective:

a) Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Minister of Labor, Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance;

b) Circular No. 06/2021/TT-BLDTBXH dated July 07, 2021 of the Minister of Labor, Invalids and Social Affairs amending and supplementing a number of articles of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Minister of Labor, Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance;

c) Article 3 of Circular No. 37/2021/TT-BLDTBXH dated December 31, 2021 of the Minister of Labor, Invalids and Social Affairs guiding the adjustment of pension, social insurance allowance and monthly allowance, the time to enjoy pension for cases without original dossiers.

Article 21. Implementation responsibilities

1. The Ministry of Finance shall be responsible for directing Vietnam Social Security to organize the implementation of this Circular.

2. The People’s Committees of provinces and centrally run cities shall be responsible for directing relevant competent agencies to inspect and urge the implementation of this Circular.

3. Any problems arising in the course of implementation shall be reported to the Ministry of Labor, Invalids and Social Affairs for timely study and settlement.

The Minister

PHAM THI THANH TRA