Decree No. 115/2015/ND-CP dated November 11, 2015 of the Government on detailing a number of articles of the Law on Social Insurance regarding compulsory social insurance

DECREE

Detailing a number of articles of the Law on Social Insurance regarding compulsory social insurance[1]

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 20, 2014 Law on Social Insurance;

Pursuant to the National Assembly’s Resolution No. 93/2015/QH13 of June 22, 2015, on implementation of the policy on lump-sum social insurance allowance for employees;

At the proposal of the Minister of Labor, War Invalids and Social Affairs,

The Government promulgates the Decree 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 Decree details a number of articles of the Law on Social Insurance regarding compulsory social insurance for Vietnamese cadres, civil servants, public employees and employees who work under labor contracts.

Article 2.Subjects of application

1. Employees being Vietnamese citizens covered by compulsory social insurance, including:

a/ Persons working under indefinite-term labor contracts, definite-term labor contracts, seasonal labor contracts or contracts for given jobs with a term of between full 3 months and under 12 months, including labor contracts signed between employers and at-law representatives of under-15 persons in accordance with the labor law;

b/ Persons working under labor contracts with a term of between full 1 month and under 3 months;

c/ Cadres, civil servants and public employees defined in the laws on cadres, civil servants and public employees;

d/ Defense workers, public security workers and persons doing other jobs in cipher organizations;

dd/ Salaried managers of enterprises and cooperatives;

e/ Part-time staffs in communes, wards and townships;

g/ Persons on spouse allowance in overseas Vietnamese representative missions defined in Clause 4, Article 123 of the Law on Social Insurance.

2. Guest workers defined in the Law on Vietnamese Guest Workers who are covered by compulsory social insurance under this Decree, who work under:

a/ Contracts on sending of guest workers abroad, signed with enterprises providing the service of sending guest workers or non-business organizations licensed to send guest workers;

b/ Contracts on sending of guest workers abroad, signed with enterprises that win or receive contracts abroad or organizations and individuals that make offshore investment and send guest workers abroad;

c/ Contracts to send guest workers abroad to practice for improving their occupational skills, signed with enterprises that send guest workers abroad to practice for improving their occupational skills;

d/ Contracts signed by workers on their own.

The subjects defined in Clauses 1 and 2 of this Article are below collectively referred to as employees.

3. Employees defined in this Decree shall comply with all compulsory social insurance regimes. Particularly, employees defined at Points e and g, Clause 1, and Points a, c and d, Clause 2, of this Article shall only comply with retirement and survivorship regimes.

4. Employees defined at Points a and b, Clause 1 of this Article who are housemaids, and employees defined in Clause 1 of this Article who are on monthly pension, monthly social insurance allowance or monthly allowance mentioned below are not required to participate in compulsory social insurance:

a/ Persons on monthly pension;

b/ Persons on monthly allowance under the Government’s Decree No. 09/1998/ND-CP of January 23, 1998, amending and supplementing the Government’s Decree No. 50/CP of July 26, 1995, on cost-of-living allowances for commune, ward and township cadres;

c/ Persons on monthly working capacity loss allowance;

d/ Persons on monthly allowance under the Prime Minister’s Decision No. 91/2000/QD-TTg of August 4, 2000, on allowance for persons who have passed the working age at the time of cessation of enjoyment of monthly working capacity loss allowance (below referred to as Decision No. 91/2000/QD-TTg); and the Prime Minister’s Decision No. 613/QD-TTg of May 6, 2010, on monthly allowance for persons who have actually worked for between full 15 years and under 20 years and have passed the period of enjoying working capacity loss allowance (below referred to as Decision No. 613/QD-TTg);

dd/ Army men, People’s Public Security force members and cipher officers currently on monthly allowance under the Prime Minister’s Decision No. 142/2008/QD-TTg of October 27, 2008, on implementation of regimes for army men who had participated in the resistance war against America and had worked for under 20 years in the army and have been demobilized and returned to localities; the Prime Minister’s Decision No. 38/2010/QD-TTg of May 6, 2010, amending and supplementing Decision No. 142/2008/QD-TTg; the Prime Minister’s Decision No. 53/2010/QD-TTg of August 20, 2010, on regimes for People’s Public Security officers and soldiers who had participated in the resistance war against America and had worked for under 20 years in the People’s Public Security force and have ceased working or been demobilized and returned to localities; and the Prime Minister’s Decision No. 62/2011/QD-TTg of November 9, 2011, on regimes and policies for persons who had participated in the national defense war, fulfilled international duties in Cambodia or Laos after April 30, 1975, and have been demobilized or ceased working.

5. Employers defined in Clause 3, Article 2 of the Law on Social Insurance.

6. Agencies, organizations and individuals involved in compulsory social insurance.

Chapter II

A NUMBER OF COMPULSORY SOCIAL INSURANCE REGIMES

Section 1

MATERNITY REGIME FOR FEMALE EMPLOYEES BEING SURROGATE MOTHERS AND INTENDED MOTHERS

Article 3.Maternity regime for female employees being surrogate mothers

The maternity regime for female employees being surrogate mothers mentioned in Clause 1, Article 35 of the Law on Social Insurance is prescribed as follows:

1. In her pregnancy, a female employee being surrogate mother currently paying compulsory social insurance premiums to the sickness and maternity fund is entitled to take leave for 5 prenatal check-ups, one day each leave. A pregnant employee who lives far from a health establishment or has a pathologic or abnormal pregnancy is entitled to take a two-day leave for each prenatal check-up.

The maternity leave period prescribed in this Clause shall be counted in working days, excluding public holidays, New Year holidays and weekends.

2. When getting miscarriage, dilation and curettage, stillbirth or abortion, a female employee being a surrogate mother currently paying compulsory social insurance premiums to the sickness and maternity fund is entitled to take a maternity leave as prescribed by a competent health establishment, which must not exceed:

a/ 10 days, if her pregnancy is under 5 weeks;

b/ 20 days, if her pregnancy is between 5 weeks and under 13 weeks;

c/ 40 days, if her pregnancy is between 13 weeks and under 25 weeks;

d/ 50 days, if her pregnancy is 25 weeks or more.

The maternity leave period prescribed in this Clause includes public holidays, New Year holidays and weekends.

3. When giving birth to a child, a female employee being a surrogate mother who fully satisfies the conditions specified in Clause 2 or 3, Article 31 of the Law on Social Insurance is entitled to:

a/ A lump-sum allowance for each child, which equals 2 times the basic salary of the month of childbirth;

b/ A maternity leave to the date of relinquishing the child to the intended mother, which must not exceed the period specified in Clause 1, Article 34 of the Law on Social Insurance;

In case the period from the date of childbirth to the time of relinquishing the child or the time of the child’s death is under 60 days, a female employee being a surrogate mother is entitled to take a maternity leave period of full 60 days, including public holidays, New Year holidays and weekends.

The time of relinquishing the child to the intended mother is that stated in the written certification of the time of relinquishing the child from the surrogate mother to the intended mother.

c/ A surrogate mother whose health has not yet  recovered after the maternity leave period specified in Clause 2, and Point b, Clause 3, of this Article is entitled to take leave for convalescence and health rehabilitation within the first 30 working days under Article 41 of the Law on Social Insurance, except cases where she terminates her labor contract or working contract or ceases working before the time of childbirth.

4. When a female employee being surrogate mother gives birth to a child, her husband currently paying compulsory social insurance premiums to the sickness and maternity fund is entitled to a maternity leave under Clause 2, Article 34 of the Law on Social Insurance.

5. Maternity allowance levels for female employees being surrogate mothers must comply with Article 39 of the Law on Social Insurance and shall be calculated on the basis of the average of salaries of 6 months preceding the leave on which social insurance premiums are based.

For female employees being surrogate mothers who have paid social insurance premiums for under 6 months, the maternity allowance level in the cases specified in Clauses 1 and 2 of this Article is the average of salaries of the months for which social insurance premiums have been paid.

6. If the maternity leave period in a month is 14 working days or more, this month shall be regarded as a period of social insurance premium payment. During this period, female employees being surrogate mothers and employers are not required to pay social insurance premiums.

If female employees being surrogate mothers terminate labor contracts or working contracts or cease working before the time of childbirth, the maternity leave period shall not be regarded as a period of social insurance premium payment.

Article 4.Maternity regime for intended mothers

The maternity regime for intended mothers mentioned in Clause 2, Article 35 of the Law on Social Insurance is prescribed as follows:

1. An intended mother who has paid compulsory social insurance premiums to the sickness and maternity fund for full 6 months or more within 12 months by the time of receiving the child is entitled to:

a/ A lump-sum allowance for each child, which equals 2 times the basic salary of the month of childbirth, if the surrogate mother is not covered by compulsory social insurance or does not fully satisfy the conditions specified in Clause 3, Article 3 of this Decree;

If the surrogate mother and intended mother are not covered by compulsory social insurance or do not fully satisfy the conditions specified in Clause 3, Article 3 of this Decree, the latter’s husband currently paying compulsory social insurance premiums to the sickness and maternity fund is entitled to a lump-sum allowance for each child which equals 2 times the basic salary of the month of childbirth.

b/ A maternity leave from the time of receiving the child until the child reaches full 6 months. In case twins or more infants are born, from the second child onward, the indented mother is entitled to an additional leave of 1 month for each child;

If the intended mother does not take leave, in addition to her salary, she is entitled to the maternity regime under regulations.

c/ If the intended mother dies or faces a risk and is no longer physically fit to take care of the child of under 6 months as certified by a competent health establishment, her husband or person directly nurturing the child is entitled to the intended mother’s remaining maternity leave period under Point b of this Clause;

d/ In case the intended mother’s husband or person directly nurturing the child defined at Point c of this Clause who is currently covered by compulsory social insurance does not take leave, in addition to his/her salary, he/she is entitled to the intended mother’s remaining maternity leave period under Point b of this Clause;

dd/ If the child dies within 6 months after childbirth, the intended mother is entitled to a maternity leave under Clause 3, Article 34 of the Law on Social Insurance.

2. Maternity allowance levels for intended mothers must comply with Article 39 of the Law on Social Insurance and shall be calculated on the basis of the average of salaries of 6 months preceding the leave on which social insurance premiums are based.

3. If the maternity leave period in a month is 14 working days or more, this month shall be regarded as a period of social insurance premium payment. During this period, intended mothers and employers are not required to pay social insurance premiums.

If intended mothers terminate labor contracts or working contracts or cease working before the time of receiving the child, the maternity leave period shall not be regarded as a period of social insurance premium payment.

Article 5.Procedures for enjoyment of the maternity regime for female employees being surrogate mothers and intended mothers

1. A dossier for enjoyment of the maternity regime for female employees as surrogate mothers when getting prenatal check-ups, miscarriage, dilation and curettage, stillbirth or abortion must comprise:

a/ A written certification of work cessation for enjoyment of social insurance allowance, in case of outpatient treatment, or the original or a copy of hospital discharge paper, in case of inpatient treatment;

b/ A list of employees who cease working for enjoyment of the maternity regime, made by the employer.

2. A dossier for enjoyment of the maternity regime for female employees being surrogate mothers for childbirth must comprise:

a/ A copy of the agreement on surrogacy for humanitarian purpose as prescribed in Article 96 of the 2014 Law on Marriage and Family; and a written certification of the time of relinquishing the child from the surrogate mother to the intended mother;

b/ A copy of the child’s birth certificate;

c/ A list of employees entitled to the maternity regime, made by the employer;

d/ A death certificate of the child, for a surrogate mother whose child dies while the maternity leave is still under 60 days;

dd/ An extract of the mother’s medical record or hospital discharge paper, in case the child dies after birth without a birth certificate granted;

e/ A copy of the surrogate mother’s death certificate, in case she dies after childbirth;

g/ A competent health establishment’s written certification that the surrogate mother has to take leave for prenatal care, in case she has to do so as prescribed by this health establishment.

3. A dossier for enjoyment of convalescence and health rehabilitation allowance after maternity leave for female employees being surrogate mothers must comply with Article 103 of the Law on Social Insurance.

4. A dossier for the intended mother to enjoy the maternity regime when the female employee being surrogate mother gives birth to a child must comprise:

a/ A copy of the agreement on altruistic surrogacy as prescribed in Article 96 of the 2014 Law on Marriage and Family; and a written certification of the time of relinquishing the child from the surrogate mother to the intended mother;

b/ A copy of the child’s birth certificate;

c/ A list of employees entitled to the maternity regime, made by the employer;

d/ A death certificate of the intended mother, in case she dies;

dd/ A competent health establishment’s written certification that the intended mother is physically unfit for taking care of the child, in case she is physically unfit for doing so;

e/ A death certificate of the child, in case child dies within 6 months after birth.

5. A dossier for husbands of female employees being surrogate mothers to enjoy the maternity regime for their wives’ childbirth must comply with Clause 4, Article 101 of the Law on Social Insurance.

6. Settlement of the maternity regime for female employees being surrogate mothers and intended mothers must comply with Article 102 of the Law on Social Insurance.

a/ The employee shall submit the papers specified at Point a, Clause 1, Points a, b, d, dd, e and g, Clause 2, Points a, b, d, dd and e, Clause 4, and Clause 5, of this Article to the employer within 45 days after she resumes working.

If the employee terminates her labor contract or working contract or ceases working before childbirth or receiving the child, she shall submit a dossier and produce her social insurance book to the social insurance agency in the locality where she resides.

b/ Within 10 days after receiving a complete dossier from the employee, the employer shall make a dossier under Clauses 1 thru 5 of this Article and submit it to the social insurance agency;

c/ The social insurance agency shall process the dossier and make payment to the employee within 10 days after receiving a complete dossier from the employer. Within 5 working days after receiving a complete dossier from the employee who terminates her labor contract or working contract or ceases working before childbirth or receiving the child, the social insurance agency shall process the dossier and make payment to the employee.

If the social insurance agency refuses to settle the social insurance regime, it shall issue a written reply clearly stating the reason.

7. Delayed settlement of social insurance regimes must comply with Article 116 of the Law on Social Insurance.

Section 2

RETIREMENT REGIME

Article 6.Conditions for pension enjoyment

1. Employees who are 50 years or older and have paid social insurance premiums for at least full 20 years, including full 15 years’ working in coal pits, when retiring from work, are entitled to pension under Point c, Clause 1, Article 54 of the Law on Social Insurance. The Minister of Labor, War Invalids and Social Affairs shall prescribe jobs in coal pits.

2. Employees who are infected with HIV/AIDS due to occupational risks while performing their assigned duties and have paid social insurance premiums for at least full 20 years are entitled to pension.

Article 7.Monthly pension

Monthly pension mentioned in Article 56 of the Law on Social Insurance is prescribed as follows:

1. An employee’s monthly pension will equal the monthly pension rate multiplied by the average monthly salary on which social insurance premiums are based.

2. The monthly pension rate for an employee who fully satisfies the conditions for pension enjoyment specified in Article 54 of the Law on Social Insurance shall be calculated as follows:

a/ For an employee who retires between January 1, 2016, and before January 1, 2018, his/her monthly pension rate will be 45%, corresponding to 15 years’ payment of social insurance premiums, which shall be added by 2% for men, or 3% for women, for each additional year of such payment, until it reaches 75% as the maximum level;

b/ For a female employee who retires on January 1, 2018, or later, her monthly pension rate will be 45%, corresponding to 15 years’ payment of social insurance premiums, which shall be added by 2% for each additional year of such payment, until it reaches 75% as the maximum level;

c/ For a male employee who retires on January 1, 2018, or later, his monthly pension rate will be 45%, corresponding to the number of years of social insurance premium payment listed in the Table below, which shall be added by 2% for each additional year of such payment, until it reaches 75% as the maximum level.

3. The age for calculation of the number of years of early retirement as the basis for reduction of the pension rate prescribed in Clause 3, Article 56 of the Law on Social Insurance shall be determined as follows:

a/ For an employee working in normal conditions as defined at Point a, Clause 1, Article 54 of the Law on Social Insurance, the age for calculation is full 60 years for men, or full 55 years for women;

b/ For an employee doing hard, hazardous or dangerous jobs or extremely hard, hazardous or dangerous jobs or working in a region eligible for the region-based allowance coefficient of 0.7 or higher, the age for calculation is full 55 years for men, or full 50 years for women;

c/ For an employee working in coal pits as defined in Clause 1, Article 6 of this Decree, the age for calculation is full 50 years;

d/ If an employee’s dossier does not indicate his/her date and month of birth, January 1 of the year of his/her birth shall be used to calculate the age for calculation of the number of years of his/her early retirement.

Article 8.Lump-sum social insurance allowance

1. Employees defined in Clauses 1 and 2, Article 2 of this Decree are entitled to lump-sum social insurance allowance if they request and fall in one of the following cases:

a/ They have reached the retirement age specified in Clause 1, 2 or 4, Article 54 of the Law on Social Insurance but have paid social insurance premiums for under 20 years, or reached the age specified in Clause 3, Article 54 of the Law on Social Insurance but have paid social insurance premiums for under 15 years, and do not continue paying voluntary social insurance premiums;

b/ They have ceased working for one year while having paid social insurance premiums for under 20 years and stopping paying social insurance premiums;

c/ They settle abroad;

d/ They get a fatal disease, such as cancer, poliomyelitis, dropsy cirrhosis, leprosy, serious tuberculosis, or HIV infection progressing into AIDS, or other diseases as prescribed by the Ministry of Health;

2. Lump-sum social insurance allowance levels shall be calculated based on the number of years of social insurance premium payment; for each year of payment, such allowance will equal:

a/ 1.5 times the average monthly salary on which social insurance premiums are based, for the years of payment prior to 2014;

b/ 2 times the average monthly salary on which social insurance premiums are based for the years of payment starting from 2014;

c/ For a period of social insurance premium payment of under 1 year, the social insurance allowance will equal the paid premium amount but must not exceed 2 times the average monthly salary on which social insurance premiums are based.

3. The lump-sum social insurance allowances specified in Clause 2 of this Article are exclusive of the State’s monetary support for payment of voluntary social insurance premiums, except the case specified at Point d, Clause 1 of this Article.

4. The time for enjoyment of lump-sum social insurance allowance is the time stated in decisions of social insurance agencies.

5. A dossier for enjoyment and settlement of lump-sum social insurance allowance must comply with Article 109, and Clauses 3 and 4, Article 110, of the Law on Social Insurance.

Article 9.Average monthly salary on which social insurance premiums are based for calculation of pension and lump-sum allowance

The average monthly salary on which social insurance premiums are based for calculation of pension and lump-sum allowance as mentioned in Article 62 of the Law on Social Insurance is prescribed as follows:

1. For employees subject to the State-prescribed salary regime and having the entire period of social insurance premium payment under this salary regime, the average monthly salary for the number of years of social insurance premium payment before retirement will be:

a/ The average monthly salary on which social insurance premiums are based in the last 5 years prior to retirement, for employees paying social insurance premiums before January 1, 1995;

b/ The average monthly salary on which social insurance premiums are based in the last 6 years prior to retirement, for employees paying social insurance premiums between January 1, 1995, and December 31, 2000;

c/ The average monthly salary on which social insurance premiums are based in the last 8 years prior to retirement, for employees paying social insurance premiums between January 1, 2001, and December 31, 2006;

d/ The average monthly salary on which social insurance premiums are based in the last 10 years prior to retirement, for employees paying social insurance premiums between January 1, 2007, and December 31, 2015;

dd/ The average monthly salary on which social insurance premiums are based in the last 15 years prior to retirement, for employees paying social insurance premiums between January 1, 2016, and December 31, 2019;

e/ The average monthly salary on which social insurance premiums are based in the last 20 years prior to retirement, for employees paying social insurance premiums between January 1, 2020, and December 31, 2024;

g/ The average monthly salary on which social insurance premiums are based in the entire period of social insurance premium payment, for employees paying social insurance premiums since January 1, 2025.

2. For employees who have the entire period of social insurance premium payment under the employer-decided salary regime, the average monthly salary on which social insurance premiums are based in the entire period of payment shall be used.

3. For employees who have both a period of social insurance premium payment under the State-prescribed salary regime and a period of social insurance premium payment under the employer-decided salary regime, the average monthly salary on which social insurance premiums are based in these periods shall be used, in which for the period of social insurance premium payment under the State-prescribed salary regime, the average monthly salary on which social insurance premiums are based as specified in Clause 1 of this Article shall be used based on the time of starting payment of compulsory social insurance premiums. If their payment period does not reach the number of years specified in Clause 1 of this Article, the average salary of the months for which social insurance premiums have been paid shall be used.

4. For employees who have paid social insurance premiums for at least full 15 years based on salaries applicable to the jobs below and then shift to do other jobs with lower salaries on which social insurance premiums are based, upon their retirement, the highest salary for the jobs listed at Point a below or salary before job shifting corresponding to the number of years specified in Clause 1 of this Article shall be used to calculate the average salary on which pension is based:

a/ Extremely hard, hazardous or dangerous jobs and hard, hazardous and dangerous jobs on the State-prescribed salary scales or tables;

b/ Officers and professional army men in the people’s army, professional and technical officers in the people’s public security force and cipher officers who enjoy salaries like army men or people’s public security men when shifting to work in agencies, organizations, units or enterprises subject to the State-prescribed salary regime.

5. For employees paying social insurance premiums prior to October 1, 2004, under the State-prescribed salary regime who enjoy social insurance allowance from January 1, 2016, onward, their monthly salary on which social insurance premiums are based for calculation of social insurance allowance shall be adjusted under the salary regime applied at the time they cease working, for use as a basis for calculation of social insurance allowance.

6. For employees who have paid social insurance premiums covering also job-based seniority allowance under the State-prescribed salary regime before shifting to do other jobs not entitled to this allowance which is not included in the monthly salary on which social insurance premiums are based for pension calculation, the average monthly salary on which social insurance premiums are based at the time of retirement, plus job-based seniority allowance (if they have enjoyed it) based on the period of payment of social insurance premiums covering job-based seniority allowance, which shall be adjusted under the salary regime applied at the time of retirement, shall be used for pension calculation.

If employees shift to do jobs entitled to job-based seniority allowance which is included in the monthly salary on which social insurance premiums are based for pension calculation, the average monthly salary on which social insurance premiums are based for pension calculation must comply with Clause 1 of this Article.

Article 10.Adjustment of salaries for which social insurance premiums have been paid

The adjustment of salaries for which social insurance premiums have been paid under Article 63 of the Law on Social Insurance is prescribed as follows:

1. Salaries for which social insurance premiums have been paid and which are used as a basis for calculation of the average monthly salary on which social insurance premiums are based for employees subject to the State-prescribed salary regime shall be adjusted according to the basic salary at the time of enjoyment of the retirement regime, for employees starting paying social insurance premiums prior to January 1, 2016.

For employees who start paying social insurance premiums since January 1, 2016, their salaries for which social insurance premiums have been paid and which are used as a basis for calculation of the average monthly salary on which social insurance premiums are based shall be adjusted under Clause 2 of this Article.

2. Salaries for which social insurance premiums have been paid and which are used as a basis for calculation of the average monthly salary on which social insurance premiums are based for employees subject to the employer-decided salary regime shall be adjusted according to the following formula:

a/ The rate of adjustment of salaries for which social insurance premiums have been paid shall be calculated based on the annual average consumer price index using the following formula:

Of which:

-tis any year in the period of adjustment;

- The rate of adjustment of salaries for which social insurance premiums have been paid in yeartshall be rounded to 2 digits after the decimal point and must be at least 1 (one).

b/ The rate of adjustment of salaries for which social insurance premiums have been paid in the years prior to 1995 will equal that applicable in 1994.

3. Annually, the Minister of Labor, War Invalids and Social Affairs shall stipulate the rate of adjustment of salaries for which social insurance premiums have been paid for employees subject to the employer-decided salary regime, pursuant to Clause 2 of this Article and on the basis of the per-annum average consumer price index announced by the General Statistics Office under the Ministry of Planning and Investment.

Article 11.Retirement regime for employees who previously paid voluntary social insurance premiums

The retirement regime for employees who previously paid voluntary social insurance premiums under Article 71 of the Law on Social Insurance is prescribed as follows:

1. The period counted for enjoyment of the retirement regime is the total period of payment of voluntary social insurance premiums and compulsory social insurance premiums.

2. For employees who have paid voluntary social insurance premiums and compulsory social insurance premiums for at least full 20 years, their retirement age is full 60 years for men, or full 55 years for women, except the case specified in Clause 5 of this Article.

3. The monthly pension shall be equal the monthly pension rate multiplied by the average of incomes and salaries on which social insurance premiums are based as prescribed in Clause 4 of this Article.

4. The average of incomes and salaries on which social insurance premiums are based for calculation of pension and lump-sum allowance shall be calculated according to the following formula:

Of which:

- The average of monthly salaries on which compulsory social insurance premiums are based shall be calculated under Article 9 of this Decree.

- The monthly income on which voluntary social insurance premiums are based is the monthly income for which voluntary social insurance premiums were paid which is adjusted under Clause 2, Article 79 of the Law on Social Insurance.

5. For employees who have paid compulsory social insurance premiums for at least full 20 years:

a/ The condition on retirement age must comply with Clauses 1, 2 and 4, Article 54, and Article 55, of the Law on Social Insurance and Article 6 of this Decree;

b/ The lowest monthly pension must equal the basic salary, except for those defined at Point e, Clause 1, Article 2 of this Decree.

6. The lump-sum allowance upon retirement shall be calculated under Article 58 of the Law on Social Insurance. For each year of social insurance premium payment in excess of the number of years corresponding to the 75% pension rate, employees are entitled to half of the average of monthly incomes and salaries on which social insurance premiums are based as prescribed in Clause 4 of this Article.

7. The lump-sum social insurance allowance for employees must comply with Article 8 of this Decree. The allowance level shall be calculated based on the average of monthly incomes and salaries on which social insurance premiums are based as prescribed in Clause 4 of this Article.

Section 3

SURVIVORSHIP REGIME

Article 12.Survivorship regime for relatives of dead employees who previously paid voluntary social insurance premiums

The survivorship regime for relatives of dead employees who previously paid voluntary social insurance premiums under Article 71 of the Law on Social Insurance is prescribed as follows:

1. The period for enjoyment of the survivorship regime is the total period of payment of voluntary social insurance premiums and compulsory social insurance premiums.

2. Persons who take charge of the funeral of a dead employee are entitled to a funeral allowance equaling 10 times the basic salary of the dead employee in one of the following cases:

a/ The employee has paid compulsory social insurance premiums for at least full 12 months;

b/ The employee has paid compulsory social insurance premiums and voluntary social insurance premiums for at least full 60 months;

c/ The employee dies of a labor accident or an occupational disease or dies during treatment of injuries caused by a labor accident or of an occupational disease;

d/ The employee is on pension, or is on monthly labor accident or occupational disease allowance and has ceased working.

3. For employees defined in Clause 2 of this Article who are declared dead by the court, their relatives are entitled to a funeral allowance equaling 10 times the basic salary of the month the court makes such declaration.

4. For employees who die and fall in one of the cases below, their relatives who fully satisfy the conditions specified in Clauses 2 and 3, Article 67 of the Law on Social Insurance are entitled to a monthly survivorship allowance:

a/ They have paid compulsory social insurance premiums for at least full 15 years;

If an employee has a period of social insurance premium payment which is short of 6 months at most to reach 15 years, his/her relatives may pay premiums in a lump sum for these months to the retirement and survivorship fund at a rate of 22% of the employee’s monthly salary on which social insurance premiums are based before the employee dies;

b/ They die of a labor accident or an occupational disease or die during treatment of injuries caused by a labor accident or of an occupational disease;

c/ They are on monthly labor accident or occupational disease allowance for their working capacity decrease of 61% or more;

d/ They are on pension and have paid compulsory social insurance premiums for at least full 15 years.

Monthly survivorship allowance levels must comply with Article 68 of the Law on Social Insurance.

5. Relatives of a dead employee are entitled to a lump-sum survivorship allowance in one of the following cases:

a/ The employee dies not in any of the cases specified in Clause 4 of this Article;

b/ The employee dies in one of the cases specified in Clause 4 of this Article without any relatives receiving monthly allowance as defined in Clauses 2 and 3, Article 67 of the Law on Social Insurance;

c/ Relatives who are entitled to a monthly survivorship allowance under Clauses 2 and 3, Article 67 of the Law on Social Insurance and wish to receive it in a lump sum, except under-6 children or children or spouses who suffer a working capacity decrease of 81% or more.

6. Lump-sum survivorship allowance levels:

a/ For relatives of dead employees who have paid compulsory social insurance premiums or have their period of social insurance premium payment reserved, the allowance level shall be calculated under Clause 1, Article 70 of the Law on Social Insurance and based on the average of monthly incomes and salaries on which social insurance premiums are based as prescribed in Clause 4, Article 11 of this Decree;

b/ For relatives of dead pensioners, the allowance level shall be calculated under Clause 2, Article 70 of the Law on Social Insurance;

c/ For relatives of employees on monthly labor accident or occupational disease allowance for their working capacity decrease of 61% or more who have not received a lump-sum social insurance allowance, a lump-sum survivorship allowance shall be paid  like for employees who have their period of social insurance premium payment reserved;

For persons on monthly labor accident or occupational disease allowance who have received a lump-sum social insurance allowance, the lump-sum survivorship allowance will equal their 3 months’ current labor accident or occupational disease allowance.

Article 13.Survivorship regime for persons on pension, working capacity loss allowance, monthly labor accident or occupational disease allowance or monthly survivorship allowance

1. For persons who receive pension before January 1, 2016, and die on this date or later, those who take charge of their funerals are entitled to a lump-sum funeral allowance equaling 10 times the basic salary of the month in which the pensioners die. At the same time, their relatives are entitled to a monthly survivorship allowance or a lump-sum survivorship allowance prescribed in Section 5, Chapter III of the Law on Social Insurance and Section 3, Chapter II of this Decree.

2. For persons who receive monthly working capacity loss allowance before January 1, 2016, and die on this date or later:

a/ Those who take charge of their funerals are entitled to a funeral allowance equaling 10 times the basic salary of the month in which these persons die;

b/ Relatives defined in Clause 2, Article 67 of the Law on Social Insurance are entitled to a monthly survivorship allowance prescribed in Article 68 of the Law on Social Insurance. If not entitled to a monthly survivorship allowance, relatives are entitled to a lump-sum survivorship allowance equaling 3 months’ working capacity loss allowance these persons enjoy before they die.

3. For persons who receive a monthly labor accident or occupational disease allowance before January 1, 2016, cease working and die on this date or later, those who take charge of their funerals are entitled to a lump-sum funeral allowance equaling 10 times the basic salary of the month in which these persons die. At the same time, their relatives are entitled to a survivorship allowance as follows:

a/ For persons on monthly labor accident or occupational disease allowance for their working capacity decrease of 61% or more, when they die, their relatives who fully satisfy the conditions specified in Clauses 2 and 3, Article 67 of the Law on Social Insurance are entitled to a monthly survivorship allowance;

b/ For persons on monthly labor accident or occupational disease allowance, when they die and do not fall in the case specified at Point a of this Clause and have not received a lump-sum social insurance allowance though having paid social insurance premiums for a certain period, their relatives are entitled to the survivorship regime as for those who have their period of social insurance premium payment reserved when they die.

4. For persons receiving both pension and monthly labor accident or occupational disease allowance, when they die, their relatives are entitled to the survivorship regime as for pensioners when they die.

5. For under-18 relatives who receive a monthly survivorship allowance before January 1, 2016, from this date they are entitled to such allowance until they reach full 18 years, except cases where they suffer a working capacity decrease of 81% or more.

Article 14.Settlement of monthly survivorship allowance for relatives being other family members and lump-sum survivorship allowance

1. Relatives being other family members defined at Point d, Clause 2, Article 67 of the Law on Social Insurance who are under 18 years are entitled to a monthly survivorship allowance until they reach full 18 years without having to satisfy the condition on suffering a working capacity decrease of 81% or more.

2. If there are many relatives entitled to a lump-sum survivorship allowance, they shall agree in writing to appoint a representative to receive the allowance.

Chapter III

THE SOCIAL INSURANCE FUND

Article 15.Levels and methods of payment of social insurance premiums by persons on spouse allowance in overseas Vietnamese representative missions

1. For employees defined at Point g, Clause 1, Article 2 of this Decree who are on spouse allowance in overseas Vietnamese representative missions, the levels of payment of monthly social insurance premiums to the retirement and survivorship fund are as follows:

a/ 22% of their monthly salary on which compulsory social insurance premiums are based, if they previously paid compulsory social insurance premiums;

b/ 22% of 2 months’ basic salary, if they have not paid compulsory social insurance premiums or have paid such premiums but received a lump-sum social insurance allowance.

2. Employees defined at Point g, Clause 1, Article 2 of this Decree may pay social insurance premiums every month, every 3 months or every 6 months.

3. Agencies and organizations managing cadres and civil servants with spouses shall:

a/ Collect compulsory social insurance premiums of spouses under Clauses 1 and 2 of this Article for payment to the retirement and survivorship fund;

b/ Carry out registration procedures for participation in social insurance under Clause 1, Article 97, and Clause 1, Article 99, of the Law on Social Insurance.

Article 16.Suspension from payment of compulsory social insurance premiums

Suspension from payment of compulsory social insurance premiums mentioned in Article 88 of the Law on Social Insurance is prescribed as follows:

1. Cases of suspension from payment of premiums to the retirement and survivorship fund:

a/ Suspension of production and business activities for 1 month or more due to difficulties caused by restructuring, technology change, economic crisis or recession, or for implementation of state policies on economic restructuring or fulfillment of international commitments;

b/ Difficulties caused by a natural disaster, fire, epidemic or crop failure.

2. Conditions for suspension from payment of premiums to the retirement and survivorship fund:

Employers falling in one of the cases specified in Clause 1 of this Article may suspend payment of premiums to the retirement and survivorship fund when meeting either of the following conditions:

a/ Being unable to arrange jobs for employees, with employees covered by social insurance and having to cease working accounting for 50% or more of the total workforce before suspension of production and business activities;

b/ Suffering a loss representing over 50% of the total value of assets (excluding land) as a result of a natural disaster, fire, epidemic or crop failure.

3. Period of suspension from payment of premiums to the retirement and survivorship fund:

a/ The period of suspension from payment of premiums to the retirement and survivorship fund shall be calculated in months and must not exceed 12 months. During this period, employers shall still make payment to the sickness and maternity fund and labor accident and occupational disease fund.

Employers and employees who fully satisfy the conditions for enjoyment of the retirement and survivorship regime or terminate labor contracts shall make payment during the suspension period in order for employees to enjoy their benefits during this period.

b/ Past the suspension period specified at Point a of this Clause, employers and employees shall continue paying social insurance premiums and make payment for the suspension period. The amount paid for the suspension period is not subject to late-payment interest under Clause 3, Article 122 of the Law on Social Insurance.

4. Social insurance agencies shall permit suspension from payment of premiums to the retirement and survivorship fund for employees and employers who satisfy the conditions specified in Clauses 1, 2 and 3 of this Article. The time of payment suspension shall be counted from the month in which employers make a written request for such suspension.

5. Suspension from payment of social insurance premiums for employees who are covered by compulsory social insurance when they are held in detention is prescribed as follows:

a/ For employees defined in Clause 1, Article 2 of this Decree, when they are held in detention, they and their employers may suspend payment of social insurance premiums;

b/ After the detention period, if employees are determined by competent agencies to have been unjustly punished, social insurance premiums shall be paid for them for this period.

For employees being cadres, civil servants, public employees, defense workers, public security workers and persons doing other jobs in cipher organizations, they and their employers shall pay social insurance premiums for this period.

In other cases, social insurance premiums shall be paid via employers from compensations paid by responsible agencies in accordance with the Law on State Compensation Liability;

c/ The amount paid for the suspension period is not subject to late-payment interest under Clause 3, Article 122 of the Law on Social Insurance;

d/ If competent agencies conclude that employees are guilty, social insurance premiums shall not be paid for the detention period.

6. For guest workers defined in Clause 2, Article 2 of this Decree who temporarily have no jobs as certified by agencies, organizations or enterprises providing the service of sending guest workers abroad, payment of premiums to the retirement and survivorship fund may be suspended for the period they temporarily have no jobs.

After this period, if employees resume working, social insurance premiums shall continue to be paid under regulations and not be paid for such period.

7. The Minister of Labor, War Invalids and Social Affairs shall define the competence, order and procedures for determination of the number of employees covered by social insurance who temporarily cease working, and the value of damaged assets as prescribed in Clause 2 of this Article.

Article 17.Monthly salary on which compulsory social insurance premiums are based

Monthly salary on which social insurance premiums are based for employees paying social insurance premiums according to the employer-decided salary regime under Clause 2, Article 89 is prescribed as follows:

1. From January 1, 2016, to December 31, 2017, monthly salary on which social insurance premiums are based includes salary and salary-based allowance prescribed by the labor law as stated in labor contracts.

2. Since January 1, 2018, monthly salary on which social insurance premiums are based will include salary, salary-based allowance and other additional amounts prescribed by the labor law as stated in labor contracts.

3. Monthly salary on which social insurance premiums are based for salaried managers of enterprises under Point dd, Clause 1, Article 2 of this Decree is the salary decided by enterprises, except full-time managers in state-owned single-member limited liability companies.

Monthly salary on which social insurance premiums are based for salaried managers of cooperatives under Point dd, Clause 1, Article 2 of this Decree is the salary decided by the Members’ Congress.

Article 18.Retrospective collection and payment of monthly salaries on which compulsory social insurance premiums are based

Retrospective collection and payment of monthly salaries on which compulsory social insurance premiums are based under Clause 4, Article 89 of the Law on Social Insurance for employees and employers, except those defined in Clause 3, Article 122 of the Law on Social Insurance, are as follows:

1. Cases of retrospective collection and payment of monthly salaries on which compulsory social insurance premiums are based for employees and employers include:

a/ Increase of monthly salaries for which social insurance premiums have been paid;

b/ Payment of premiums for the period in which such premiums have not been paid for guest workers.

2. Retrospectively collected and paid social insurance premiums shall be calculated as follows:

a/ For the cases specified in Clause 1 of this Article, retrospectively collected amounts are not subject to late-payment interest.

If social insurance premiums are retrospectively paid 6 months after the issuance of decisions on increase of monthly salaries on which compulsory social insurance premiums are based for employees or after the termination of labor contracts, the retrospectively collected social insurance premiums are inclusive of compulsory social insurance premiums as prescribed and interests on the payable amounts.

b/ The interest rate used for retrospective collection will equal the average investment interest rate of the social insurance fund applicable in the year preceding the year of retrospective collection.

3. Employers shall fully pay social insurance premiums and unemployment insurance premiums, inclusive of late-payment interests, under regulations for employees who fully satisfy the conditions for enjoyment of social insurance allowance or terminate labor contracts or working contracts, in order to help promptly settle social insurance and unemployment insurance regimes for employees.

Article 19.Investment activities of the social insurance fund

1. The Vietnam Social Security’s Management Council shall decide on, and take responsibility before the Government for, the forms and structure of investment by the social insurance fund at the proposal of social insurance agencies.

2. The Vietnam Social Security shall take measures to preserve and develop the social insurance fund under decisions of its Management Council. Investment activities of the social insurance fund must ensure safety, efficiency and recoverability of capital.

3. Profits from investment activities of the social insurance fund shall be added to the social insurance fund and deducted to cover expenses for social insurance management.

Chapter IV

TRANSITIONAL PROVISIONS

Article 20.Transitional provisions applicable to persons who receive pension, working capacity loss allowance, labor accident or occupational disease allowance or monthly allowance before January 1, 2016

1. Persons on pension, working capacity loss allowance, labor accident or occupational disease allowance, monthly survivorship allowance, or monthly allowance for commune, ward or township cadres who have ceased working, and persons on monthly allowance before January 1, 2016, after the expiration of the period of enjoying working capacity loss allowance, shall continue to be governed by regulations issued before this date, with their allowance levels adjusted under the Government’s regulations.

2. For persons defined in Clause 1 of this Article who are suspended from enjoying social insurance benefits before January 1, 2016, resumption of their enjoyment of social insurance benefits shall be settled under regulations effective before this date.

Article 21.Region-based allowance for social insurance beneficiaries

1. Subjects of application

a/ Employees who cease working and fully satisfy the conditions for enjoyment of pension or lump-sum social insurance allowance or die on January 1, 2016, or later, and, before January 1, 2007, had paid social insurance premiums covering region-based allowance;

b/ Persons on pension, working capacity loss allowance or monthly labor accident or occupational disease allowance before January 1, 2016, who currently receive region-based allowance in the localities of their permanent residence registration where region-based allowance is applied.

2. Enjoyment regime

a/ For employees who cease working and fully satisfy the conditions for enjoyment of pension or lump-sum social insurance allowance from January 1, 2016, onward, and previously paid social insurance premiums covering region-based allowance, are entitled to a lump-sum allowance corresponding to the period of enjoying region-based allowance and the amount of region-based allowance for which social insurance premiums were paid, in addition to pension or lump-sum social insurance allowance.

Relatives of employees who paid social insurance premiums covering region-based allowance but have not yet received any pension or lump-sum social insurance allowance before they die on January 1, 2016, or later, are entitled to a lump-sum allowance corresponding to the period of enjoying region-based allowance and the amount of region-based allowance for which social insurance premiums have been paid, in addition to survivorship allowance as prescribed.

b/ Persons on pension, working capacity loss allowance or monthly labor accident or occupational disease allowance before January 1, 2016, who permanently reside in a locality where region-based allowance is applied, shall continue receiving the current region-based allowance (not adjusted according to the basic salary) until the Government issues new  regulations.

Persons on pension, working capacity loss allowance or monthly labor accident or occupational disease allowance before January 1, 2016, who enjoy region-based allowance in the places of their permanent residence registration, but on January 1, 2016, or later, change their places of their permanent residence and receive such pension or allowance in localities where region-based allowance is applied, are entitled to the region-based allowance applicable to their new places of residence; if region-based allowance is not applied in the new places of residence, they will no longer be entitled to this allowance.

Persons on pension, working capacity loss allowance or monthly labor accident or occupational disease allowance before January 1, 2016, who reside in places where no region-based allowance is applied and do not receive this allowance, but on January 1, 2016, or later, change their places of residence and receive pension or working capacity loss allowance or monthly labor accident and occupational disease allowance in the new places of residence where region-based allowance is applied, will not be entitled to region-based allowance.

3. Methods of calculation of lump-sum allowance levels:

For the case specified at Point a, Clause 2 of this Article, the lump-sum allowance level shall be calculated based on the period and rate of payment of premiums to the retirement and survivorship fund, region-based allowance coefficient, and basic salary at the time of settlement of allowance payment. The region-based allowance coefficient shall be determined as follows:

a/ For those who have a period of payment of social insurance premiums from January 1, 1995, to December 31, 2006, the region-based allowance coefficient used for calculating  lump-sum allowance is the coefficient of region-based allowance on which premiums paid to the social insurance fund were based;

b/ For those who have a working period prior to January 1, 1995, the region-based allowance coefficient used for the calculation is the region-based allowance coefficient applied in localities or units under regulations on region-based allowance;

c/ For those who have a period of working in battlefield B or C prior to April 30, 1975, and battlefield K prior to August 31, 1989, the region-based allowance coefficient 0.7 shall be used for calculating lump-sum allowance.

4. Funding sources for payment of lump-sum allowance and region-based allowance to the subjects defined in Clause 1 of this Article are as follows:

a/ The state budget shall be used to cover lump-sum allowance for those who have a period of working in places where region-based allowance is applied prior to January 1, 1995; and cover region-based allowance for persons on pension, working capacity loss allowance or monthly labor accident or occupational disease allowance covered by the state budget;

b/ The social insurance fund shall pay lump-sum allowance for those who have a working period from January 1, 1995, onward, and paid social insurance premiums covering region-based allowance; and region-based allowance for persons on pension or monthly labor accident and occupational disease allowance covered by the social insurance fund.

Article 22.Regimes for persons who receive sickness allowance for suffering a disease requiring long-term treatment before January 1, 2016

Employees who cease working because of suffering a disease on the Ministry of Health-issued list of diseases requiring long-term treatment and have been enjoying the sickness regime since before January 1, 2016, shall continue enjoying this regime under regulations effective before this date.

Article 23.Calculation of working period prior to January 1, 1995, for enjoyment of social insurance allowance

1. For employees who worked in the state sector before January 1, 1995, and have such working period regarded as continuous but have not yet received any severance allowance or lump-sum allowance or lump-sum social insurance allowance, such working period shall be regarded as a period of social insurance premium payment. Specifically as follows:

a/ For employees who continuously worked in the state sector up to January 1, 1995, but not yet received any severance allowance or lump-sum allowance or lump-sum social insurance allowance, their working period prior to January 1, 1995, shall be regarded as a period of social insurance premium payment;

b/ For employees who worked in a discontinued manner or ceased working before January 1, 1995, their working period for enjoyment of social insurance allowance shall be determined under previous documents on calculation of working period prior to January 1, 1995, for enjoyment of social insurance allowance, except Article 3 of the Government’s Decree No. 66/CP of September 30, 1993, temporarily prescribing social insurance regimes for the armed forces; Article 3 of the Government’s Decree No. 43/CP of June 22, 1993, temporarily prescribing social insurance regimes; Article 54 of the Regulation on social insurance promulgated together with the Government’s Decree No. 12/CP of January 26, 1995; Article 49 of the Regulation on Social Insurance applicable to officers, professional army men, non-commissioned officers and soldiers in the People’s Army and People’s Public Security force promulgated together with the Government’s Decree No. 45/CP of July 15, 1995; and Clause 4, Article 139 of the 2006 Law on Social Insurance;

c/ Persons who currently receive an allowance for diseased soldiers and have a period of working and paying social insurance premiums are entitled to the social insurance regime in addition to the regime for diseased soldiers. The period for enjoyment of social insurance is the period of social insurance premium payment; the working period for enjoyment of the regime for diseased soldiers shall not be counted for enjoyment of social insurance allowance.

2. Army men and people’s public security men who had been demobilized or ceased working before December 15, 1993, and then shifted to do jobs covered by compulsory social insurance in agencies, units or enterprises of different economic sectors (including those working in commune, ward or township health establishments, preschool teachers or commune, ward or township cadres before January 1, 1995, whose working period has been counted as a period of social insurance premium payment), or for individual employers but have not received any allowance under the regulations below, are entitled to have their working period in the army or people’s public security force added to the later working period for which social insurance premiums have been paid, for enjoyment of social insurance allowance:

a/ The Prime Minister’s Decision No. 47/2002/QD-TTg of April 11, 2002, on regimes for army men and defense workers who participated in the resistance war against France and had been demobilized or ceased working on December 31, 1960, or before;

b/ Point a, Clause 1, Article 1 of the Prime Minister’s Decision No. 290/2005/QD-TTg of November 8, 2005, on regimes and policies for persons who directly participated in the resistance war against America but not yet enjoyed regimes or policies of the Party and State;

c/ The Prime Minister’s Decision No. 92/2005/QD-TTg of April 29, 2005, on implementation of regimes for ethnic minority army men in Military Zones 7 and 9 who participated in the resistance war against America and returned to localities before January 10, 1982;

d/ The Prime Minister’s Decision No. 142/2008/QD-TTg of October 27, 2008, on implementation of regimes for army men who participated in the resistance war against America and had under 20 years of working in the army before being demobilized and returning to localities;

dd/ The Prime Minister’s Decision No. 38/2010/QD-TTg of May 6, 2010, amending and supplementing the Prime Minister’s Decision No. 142/2008/QD-TTg of October 27, 2008, on implementation of regimes for army men who participated in the resistance war against America and had under 20 years of working in the army before being demobilized and returning to localities;

e/ The Prime Minister’s Decision No. 53/2010/QD-TTg of August 20, 2010, on regimes for officers and soldiers of the People’s Public Security force who participated in the resistance war against America and had under 20 years of working in the People’s Public Security force before being demobilized and returning to localities;

g/ The Prime Minister’s Decision No. 62/2011/QD-TTg of November 9, 2011, on regimes and policies for persons who participated in the national defense war and fulfilled international duties in Cambodia or Laos after April 30, 1975, and had been demobilized or ceased working.

If army men or people’s public security men who had been demobilized or ceased working between December 15, 1993, and December 31, 1994, but not yet received any severance allowance, lump-sum allowance, allowance upon demobilization or lump-sum social insurance allowance, their working period in the army or people’s public security force shall be counted for enjoyment of social insurance allowance.

3. Employees who had worked in the state sector and ceased working to await a job between November 1, 2987, and before January 1, 1995, because their enterprises, agencies or organizations could not arrange jobs or had not yet received any severance allowance or lump-sum social insurance allowance, and by December 31, 1994, still had their names on the list of employees of their enterprises, agencies or organizations, are entitled to have their working period before such cessation counted for enjoyment of social insurance allowance.

4. For employees on payrolls of state agencies, political organizations, socio-political organizations, state enterprises, or armed forces units who were sent by their agencies or units to work or study abroad for a certain period, lawfully went abroad, and returned to the country after the prescribed period, or returned to the country within the prescribed period but their units could not arrange jobs for them, and guest workers under labor cooperation programs who, after returning to the country, continue paying compulsory social insurance premiums:

a/ Their period of working in the country before being sent to work or study abroad and the permitted period of stay abroad before January 1, 1995, shall be counted for enjoyment of the retirement and survivorship regime, if they have not yet received any severance allowance, lump-sum allowance, allowance upon demobilization, or lump-sum social insurance allowance.

The working period before January 1, 1995, for enjoyment of social insurance allowance shall be calculated under Clause 1, 2 or 3 of this Article.

b/ For their period of working from January 1, 1995, onward, if they have paid social insurance premiums under the law on social insurance but not yet received any lump-sum social insurance allowance or allowance upon demobilization, this period shall be counted  for enjoyment of social insurance allowance.

5. For guest workers under labor cooperation programs who, after returning to the country, continue paying compulsory social insurance premiums, their working period counted for enjoyment of social insurance allowance must comply with Clause 4 of this Article.

For apprentices who shifted  to work under labor cooperation programs under the Government’s agreements, their apprenticeship period shall not be counted as a working period for enjoyment of social insurance allowance.

6. The provisions of Clauses 4 and 5 of this Article do not apply to persons who violated laws of foreign countries and were expelled, or were disciplined and forced to go home, or were imprisoned before January 1, 1995.

7. For employees who have lost original documents proving their working period before January 1, 1995, their managing agencies shall explain the loss of the documents, certify the working period, their salaries, and non-receipt of severance allowance or lump-sum allowance, to the managing ministry or provincial-level People’s Committee for written certification and reporting to the Ministry of Labor, War Invalids and Social Affairs for consideration and decision.

Article 24.Regime for persons on monthly allowance with a period of social insurance premium payment not yet counted for enjoyment of social insurance allowance

Employees who fully satisfy the conditions for enjoyment of monthly allowance under the Prime Minister’s Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg and also have a period of social insurance premium payment (excluding the working period already counted for enjoyment of working capacity loss allowance) eligible for pension enjoyment are entitled to a regime which is higher. Employees who do not satisfy the condition on period of social insurance premium payment for pension enjoyment may pay voluntary social insurance premiums for enjoyment of a higher pension if they so wish.

For employees on monthly allowance under the Prime Minister’s Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg, lump-sum social insurance allowance shall be paid for their period of social insurance premium payment (excluding the working period already counted for enjoyment of working capacity loss allowance).

Article 25.Regimes for employees who have received decisions on work cessation to await settlement of pension and monthly allowance

1. Employees who had paid social insurance premiums for at least full 15 years and received decisions or certificates for them to satisfy the age condition before enjoying pension before January 1, 2003, are entitled to pension when they reach full 60 years for men, or 55 years for women.

2. Commune-level cadres holding the titles specified in the Government’s Decree No. 09/1998/ND-CP who have received decisions or certificates for them to satisfy the age condition before enjoy monthly allowance from the social insurance agency are entitled to monthly allowance when they reach full 55 years, for men, or 50 years, for women.

Article 26.Provisions on conversion of foreign-currency salaries into Vietnam dong for payment of social insurance premiums

For employees who have salaries written in a foreign currency in their labor contracts, the payment of social insurance premiums and recording in the social insurance book shall be effected as follows:

1. Their foreign-currency salaries shall be converted into Vietnam dong at the inter-bank average exchange rate announced by the State Bank of Vietnam as of January 2 for the first 6 months and July 1 for the last 6 months every year to calculate their monthly salaries on which social insurance premiums are based. If these dates fall on a holiday on which the State Bank of Vietnam does not announce an exchange rate, the exchange rate announced by the State Bank of Vietnam on the day following such holiday shall be used.

2.  Their monthly salary on which social insurance premiums are based as stated in their social insurance books is the salary in Vietnam dong calculated under Clause 1 of this Article.

Article 27.Provisions on the State’s transfer of state budget funds to the social insurance fund

1. Annually, state budget funds shall be allocated fully and timely for the Vietnam Social Security to implement social insurance and health insurance policies and regimes for persons entitled to pension and social insurance allowance before January 1, 1995, including:

a/ Pension;

b/ Monthly working capacity loss allowance;

c/ Allowance for rubber workers; monthly allowance for persons no longer receiving working capacity loss allowance;

d/ Monthly labor accident or occupational disease allowance; service allowance;

dd/ Money amount for purchase of aids or orthopedic devices;

e/ Survivorship allowance;

g/ Funeral allowance;

h/ Health insurance premiums;

i/ Charge for assessment of working capacity decrease levels;

k/ Region-based allowance;

l/ Expenses for payment.

2. The State shall transfer an amount from the state budget to the social insurance fund for payment of social insurance premiums for the working period before January 1, 1995, of persons defined in Article 23 of this Decree.

Article 28.Provisions applicable to employees who fully satisfy conditions for enjoyment of social insurance regimes before January 1, 2016

1. Female employees who give birth or employees who adopt under-6 month children before January 1, 2016, continue enjoying the regimes prescribed by law before this date.

2. For female employees born on December 31, 1970, or before, or male employees born on December 31, 1965, or before, and suffering a working capacity decrease of 61% or more as concluded by a Medical Assessment Council before January 1, 2016, who request  enjoyment of pension from January 1, 2016, they will enjoy the retirement regime prescribed by law before January 1, 2016.

3. For employees who die before January 1, 2016, their survivorship regime must comply with the law applicable before January 1, 2016.

4. Employees who fully satisfy the conditions for enjoyment of social insurance regimes before January 1, 2016, continue enjoying the regime prescribed by law before January 1, 2016.

Chapter V

IMPLEMENTATION PROVISIONS

Article 29.Effect

1. This Decree takes effect on January 1, 2016; particularly, the provisions of Point b, Clause 1, Article 2 of this Decree will take effect on January 1, 2018.

2. The following documents cease to be effective on the date this Decree takes effect:

a/ The Government’s Decree No. 152/2006/ND-CP of December 22, 2006, guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance;

b/ The Government’s Decree No. 83/2008/ND-CP of July 31, 2008, adjusting salaries and wages for which social insurance premiums have been paid for employees subject to the employer-decided salary regime;

c/ The Government’s Decree No. 122/2008/ND-CP of December 4, 2008, on implementation of region-based allowance for persons on pension, lump-sum social insurance allowance, working capacity loss allowance, or monthly labor accident or occupational disease allowance;

d/ The Prime Minister’s Decision No. 107/2007/QD-TTg of July 13, 2007, on calculation of working periods for enjoyment of social insurance regimes for cadres, civil servants, public employees, workers, army men and people’s public security men on payrolls of state agencies, political organizations, socio-political organizations, state enterprises, and people’s armed forces units who lawfully went abroad but did not return to the country after the prescribed period.

Article 30.Implementation responsibilities

1. The Minister of Labor, War Invalids and Social Affairs shall guide the implementation of this Decree.

2. The Minister of Finance shall ensure state budget funds for implementation of the regimes prescribed in Article 27 of this Decree.

3. Annually, the Vietnam Social Security shall publicize average interest rates for investment activities of the social insurance fund in the preceding year.

4. Annually, the General Statistics Office under the Ministry of Planning and Investment shall promptly provide annual average consumer price indexes to the Ministry of Labor, War Invalids and Social Affairs.

5. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees at all levels, and other related organizations and individuals shall implement this Decree.

Ob behalf of the Government
Prime Minister
NGUYEN TAN DUNG