Law 41/2024/QH15 on Social Insurance

LAW

On Social Insurance^[1]

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Law on Social Insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides rights and responsibilities of agencies, organizations and individuals toward social insurance, and organizations implementing social insurance; social retirement allowance; registration for participation in social insurance and management of collection and payment of social insurance premiums; compulsory social insurance and voluntary social insurance regimes and policies; the social insurance fund; supplementary retirement insurance scheme; complaints, denunciations, and handling of violations related to social insurance; and state management of social insurance.

Article 2. Compulsory social insurance and voluntary social insurance participants

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

a/ Persons working under indefinite-term labor contracts, labor contracts with a term of full 1 month or longer, including also cases in which employees and employers agree upon other contract titles but their labor contracts must have contents showing the paid job performance and management and supervision by one of them;

b/ Cadres, civil servants and public employees;

c/ National defense workers and public employees, public security workers, and persons doing other jobs in cipher organizations;

d/ Officers and professional army men of the people’s army; professional officers and non-commissioned officers, technical officers and non-commissioned officers of the people’s public security forces; and persons engaged in cipher work and enjoying salaries like army men;

dd/ Non-commissioned officers and soldiers of the people’s army; non-commissioned officers and soldiers of the people’s public security forces; army, public security and cipher cadets who are entitled to cost-of-living allowance;

e/ Full-time militia;

g/ Vietnamese guest workers as defined in the Law on Vietnamese Guest Workers, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party;

h/ Spouses who are not salaried by the state budget and sent on termed working missions together with staff members of overseas representative missions of the Socialist Republic of Vietnam who are entitled to cost-of-living allowance;

i/ Managers of enterprises, supervisors and representatives of the State’s capital amounts, representatives of enterprises’ capital amounts as defined by law; members of Boards of Directors, Chief Executive Offices, members of Boards of Supervisors or supervisors, and holders of other elected managerial titles of cooperatives and unions of cooperatives as defined by the Law on Cooperatives who are salaried;

k/ Part-time staffs in communes, villages and street quarters;

l/ The persons specified at Point a of this Clause who work on a part-time basis and enjoy monthly salaries equal to or higher than the lowest salary serving as a basis for payment of compulsory social insurance premiums;

m/ Heads of business households having made business registration who are covered by social insurance under the Government’s regulations;

n/ Managers of enterprises, supervisors, representatives of the State’s capital amounts, representatives of enterprises’ capital amounts as defined by law; members of Boards of Directors, Chief Executive Offices, members of Boards of Supervisors or supervisors, and holders of other elected managerial titles of cooperatives and unions of cooperatives as defined by the Law on Cooperatives who are not salaried.

2. When working under labor contracts with a term of full 12 months or longer with Vietnam-based employers, employees who are foreign citizens working in Vietnam are subject to participation in compulsory social insurance, except the following cases:

a/ They are transferred within enterprises in accordance with the regulations on foreigners working in Vietnam;

b/ By the time of entering into their labor contracts, they have reached the retirement age under Clause 2, Article 169 of the Labor Code;

c/ It is otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party.

3. Employers subject to participation in compulsory social insurance include state agencies, public non-business units; agencies, units and enterprises of the People’s Army and the People’s Public Security forces and cipher organizations; political organizations, socio-political organizations, socio-politico-professional organizations, socio-professional organizations and other social organizations; foreign agencies and organizations, and international organizations operating in Vietnam’s territory; enterprises, cooperative groups, cooperatives, unions of cooperatives, business households, other organizations, and individuals that hire or employ employees under labor contracts.

4. Persons subject to participation in voluntary social insurance include:

a/ Vietnamese citizens who are aged full 15 years or older and not subject to participation in compulsory social insurance and are not those entitled to pension, social insurance allowance or monthly allowance;

b/ The persons specified at Points a and b, Clause 1 of this Article whose labor contract or work contract performance is postponed, unless the two parties have reached agreement on payment of compulsory insurance premiums during the postponement period.

5. The participation in compulsory social insurance of persons who concurrently fall into different categories of compulsory social insurance participants as specified in Clause 1 of this Article is as follows:

a/ If a person specified at Point a or l, Clause 1 of this Article has entered into labor contracts with more than one employer, he/she shall participate in compulsory social insurance under the first labor contract he/she has entered into.

In case the performance of the labor contract that currently serves as a basis for participation in compulsory social insurance is postponed while the two parties have reached no agreement on payment of compulsory insurance premiums during the postponement period, the participation in compulsory social insurance must be based on the labor contract that is second to the postponed labor contract in terms of its effective date;

b/ The persons specified at Points b and i, Clause 1 of this Article who are also those specified at Point a or l, Clause 1 of this Article may participate in compulsory social insurance under Point b or i, Clause 1 of this Article;

c/ A person specified at Point i or n, Clause 1 of this Article who works in more than one enterprise, cooperative or union of cooperatives may participate in compulsory social insurance in the first enterprise, cooperative or union of cooperatives, of which he/she participates in the management and administration;

d/ The persons specified at Points g and k, Clause 1 of this Article who are also those specified at Points a, i and l, Clause 1 of this Article may participate in compulsory social insurance under Point a, i or l, Clause 1 of this Article, whichever comes first;

dd/ The persons specified at Point k, Clause 1 of this Article who are also those specified at Point m or n, Clause 1 of this Article may participate in compulsory social insurance under Point k, Clause 1 of this Article;

e/ The persons specified at Points m and n, Clause 1 of this Article who are also those specified in Clause 1 of this Article may participate in compulsory social insurance under the Government’s regulations;

g/ The persons specified at Point e, Clause 1 of this Article who are also those specified at Point k or m, Clause 1 of this Article may participate in compulsory social insurance under Point e, Clause 1 of this Article.

6. The National Assembly Standing Committee shall decide on the participation in compulsory social insurance for persons other than those specified in Clause 1 of this Article who have regular and stable jobs and incomes at the Government’s proposal to suit socio-economic development conditions in each period.

7. Persons who are not subject to participation in compulsory social insurance include:

a/ Persons who are currently entitled to salaries, social insurance allowances and monthly allowances.

The Government shall specify persons entitled to social insurance allowances and monthly allowances who are not subject to participation in compulsory social insurance;

b/ Domestic workers;

c/ The persons specified at Points m and n, Clause 1 of this Article who have reached the retirement age under Clause 2, Article 169 of the Labor Code, unless the period of their social insurance premium payment lacks up to 6 months as compared to the law-specified period under Clause 7, Article 33 of this Law.

Article 3. Interpretation of terms

In this Law, the terms below are construed as follows:

1. Social insurance means the guarantee to replace or partially offset an insured’s income that is reduced or lost due to his/her sickness, maternity, occupational accident, occupational disease, retirement or death, based on his/her contributions to the social insurance fund or using the state budget’s allocations.

2. Social retirement allowance means a form of social insurance guaranteed by the state budget for the elderly who fully satisfy the conditions specified by this Law.

3. Compulsory social insurance means a form of social insurance organized by the State in which employees and employers that are subject to participation in social insurance are compelled to participate.

4. Voluntary social insurance means a form of social insurance organized by the State in which Vietnamese citizens voluntarily participate and may select premium rates and methods of premium payment suitable to their income.

5. Supplementary retirement insurance scheme means a form of voluntary insurance based on the market principles that aims to supplement the retirement regime under compulsory social insurance, with a mechanism for setting up the fund from contributions of employers or of employers and employees.

6. Period of social insurance premium payment means a total period of payment of compulsory social insurance and voluntary social insurance premiums in accordance with this Law, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party. 

7. Relative means an insured’s natural child, adopted child, spouse, natural father, natural mother, adoptive father, adoptive mother, father-in-law or mother-in-law, or another family member whom the insured is obliged to nurture in accordance with the law on marriage and family.

8. Beneficiary means a person entitled to social insurance benefits in accordance with this Law.

9. Registration for participation in social insurance means submission by an employer or employee of a dossier of declaration of information on itself/himself/herself, salary and income serving as a basis for social insurance premium payment, method of premium payment, and other relevant contents in accordance with law for participation in social insurance, to the social security agency.

10. E-transactions in the field of social insurance means transactions conducted via electronic means, including registration for participation in social insurance, issuance of social insurance books, payment of social insurance premiums; settlement and payment of social insurance benefits, and other activities in the field of social insurance.

11. National database on insurance means a shared-use database collecting information on social insurance, unemployment insurance, and health insurance which is digitalized, standardized, stored and managed with information infrastructure to serve the state management work and transactions of agencies, organizations and individuals.

12. Copies of papers used in social insurance as specified in this Law means papers that are:

a/ Issued by competent agencies and organizations from master registers;

b/ Certified by competent agencies and organizations as true copies of originals; or,

c/ Papers in other cases specified by the Government.

Article 4. Social insurance forms and regimes

1. Social retirement allowances include:

a/ Monthly social retirement allowance;

b/ Part of burial expenses;

c/ Health insurance benefits covered by the state budget. 

2. Compulsory social insurance covers:

a/ Sickness;

b/ Maternity;

c/ Retirement;

d/ Survivorship allowance;

dd/ Insurance for occupational accidents and occupational diseases in accordance with the Law on Occupational Safety and Health.

3. Voluntary social insurance covers:

a/ Maternity allowance;

b/ Retirement;

c/ Survivorship allowance;

d/ Insurance for occupational accidents in accordance with the Law on Occupational Safety and Health.

4. Unemployment insurance in accordance with the Law on Employment.

5. The supplementary retirement insurance scheme.

Article 5. Social insurance principles

1. Levels of compulsory social insurance and voluntary social insurance allowances shall be calculated based on social insurance premium rates and periods of social insurance premium payment, and sharing among the insured in accordance with this Law.

2. Compulsory social insurance premium rates shall be calculated on the basis of salaries used for payment of compulsory social insurance premiums. Voluntary social insurance premium rates shall be calculated on the basis of incomes chosen by employees for use for paying voluntary social insurance premiums.

3. Employees who have paid both compulsory social insurance and voluntary social insurance premiums are entitled to monthly allowance, and retirement and survivorship allowances based on the periods of their social insurance premium payment.

The period of social insurance premium payment already used for calculation of lump-sum social insurance allowance for an employee shall not be included in the period used for calculation of his/her social insurance benefits.

4. The social insurance fund shall be managed in a centralized, uniform, public and transparent manner; used for proper purposes and independently accounted by component funds and groups of the insured subject to the State-prescribed salary regime and the employer-decided salary regime.

5. Social insurance shall be implemented in a simple, easy and convenient manner, promptly and fully guaranteeing interests of the insured and social insurance beneficiaries.

6. The minimum period of social insurance premium payment used for identification of eligibility for pension and monthly survivorship allowance shall be calculated in years, with full 12 months regarded as one year. In case a period of social insurance premium payment used for calculation of social insurance allowance level has an odd time of between 1 month and 6 months or between 7 months and 11 months, such odd time shall be regarded as half-year or one full year, respectively.

7. Social insurance allowances to be paid to employees shall be determined in accordance with the law on social insurance in effect at the time of allowance enjoyment.

Article 6. The State’s policies on social insurance

1. To establish a multi-tier social insurance system, consisting of social retirement allowance, compulsory social insurance and voluntary social insurance, and supplementary retirement insurance scheme, which is expected to become universal according to a roadmap conformable with socio-economic development conditions.

2. To guarantee lawful rights and interests of organizations and individuals participating in social insurance; to adopt policies on provision of credit support for employees who have paid social insurance premiums and suffer job loss.

3. The state budget shall guarantee the social retirement allowance regime and some other regimes specified by this Law.

4. To protect, preserve and develop the social insurance fund.

5. To provide support for voluntary social insurance participants.

6. To encourage localities to mobilize social resources to provide support to voluntary social insurance participants in paying social insurance premiums and provide additional support to social retirement allowance beneficiaries, depending on local socio-economic conditions and budget-balancing capacity.

7. To improve social insurance law and policies; to develop a system of professional, modern, transparent and effective social insurance organizations; to prioritize investment in the development of information technology infrastructure meeting requirements of digital transformation, e-transactions and management related to social insurance.

8. To promote the participation in the supplementary retirement insurance scheme.

Article 7. Reference levels

1. Reference level means a monetary amount decided by the Government to be used for calculation of premium rates and allowance levels for a number of social insurance regimes specified in this Law.

2. Reference levels shall be adjusted on the basis of consumer price index increase level and economic growth rate and must be conformable to the capacity of the state budget and the social insurance fund.  

3. The Government shall detail this Article.

Article 8. International cooperation on social insurance

1. International cooperation on social insurance shall be carried out on the principles of mutual benefit and compliance with international law and Vietnam’s law.

2. To promote international cooperation in building the capacity for social insurance management and implementation, developing a system of flexible, diverse, multi-tier, modern social insurance policies toward international integration that is expected to become universal according to a roadmap conformable with the country’s socio-economic development conditions and in harmonious combination of principles of premium payment-allowance enjoyment, fairness, equality, sharing and sustainability.

3. To promote the negotiation and conclusion of treaties and international agreements on social insurance in order to guarantee interests of Vietnamese guest workers and foreigners working in Vietnam.

4. In case a treaty to which the Socialist Republic of Vietnam is a contracting party provides that the period of social insurance premium payment of Vietnam-based and overseas employees is taken into account in the consideration of eligibility for social insurance allowances, the social insurance allowance levels in Vietnam shall be calculated on the basis of such employees’ period of social insurance premium payment in Vietnam.

Article 9. Prohibited acts

1. Delaying or shirking the payment of compulsory social insurance or unemployment insurance premiums.

2. Appropriating social insurance or unemployment insurance allowances.

3. Obstructing or causing troubles to, or harming lawful rights and interests of, social insurance and unemployment insurance participants and beneficiaries.

4. Falsifying or forging dossiers in the implementation of social insurance or unemployment insurance.

5. Illegally using the social insurance fund or unemployment insurance fund.

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

7. Making untruthful registrations or reports; providing inaccurate information on social insurance and unemployment insurance.

8. Colluding or being in cahoots with, covering up or helping agencies, organizations and individuals in committing violations of the laws on social insurance and unemployment insurance.

9. Putting in pledge or mortgage, purchasing, selling, or using as deposits, social insurance books in any form.

10. Other acts as specified by law.

Chapter II

SOCIAL INSURANCE-RELATED RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS AND ORGANIZATION OF SOCIAL INSURANCE IMPLEMENTATION

Section 1

SOCIAL INSURANCE-RELATED RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS

Article 10. Rights of social insurance participants and allowance beneficiaries

1. Social insurance participants have the following rights:

a/ To enjoy social insurance allowances in accordance with this Law;

b/ To be issued social insurance books;

c/ To be provided on a monthly basis by social insurance agencies with information on social insurance premium payment via electronic means; to have information on social insurance premium payment certified by social insurance agencies upon request;

d/ To request employers and related agencies and organizations to fully perform social insurance-related responsibilities toward them in accordance with law;

dd/ To be communicated or disseminated with social insurance policies and laws;

e/ To take medical assessment to determine their working capacity reduction level if falling into the case of having their social insurance premium payment periods reserved, and get medical assessment charges paid if the medical assessment results make them eligible for social insurance allowances in accordance with this Law;

g/ To file complaints and denunciations and initiate lawsuits about social insurance in accordance with law.

2. Social insurance allowance beneficiaries have the following rights:

a/ To receive social insurance allowances in a full, prompt and convenient manner;

b/ To enjoy health insurance allowance in case they are entitled to pension; cease working and enjoy monthly occupational  accident or occupational disease allowance; during the maternity leave period of 14 working days or more per month; during the sickness leave period of 14 working days or more per month, or cease working and enjoy sickness allowance, for employees suffering diseases on the Minister of Health-issued list of diseases requiring prolonged medical treatment; or while they are entitled to the allowance specified in Article 23 of this Law;

c/ To get medical assessment charges paid in case such medical assessment for determination of their working capacity reduction level is not recommended by their employers but medical assessment results make them eligible for social insurance allowances specified in this Law;

d/ To authorize in writing other persons to implement social insurance. In case of authorizing others to receive pension, social insurance allowances and other allowances in accordance with this Law, a power of attorney is valid for up to 12 months from the date it is made. Powers of attorney shall be authenticated in accordance with the authentication law;

dd/ For persons who are aged full 80 years or older, social insurance agencies or service organizations authorized by social insurance agencies shall pay pension and social insurance allowances at the places of residence of such persons in Vietnam’s territory if they so wish;

e/ To be provided on a monthly basis by social insurance agencies with information on eligibility for  social insurance allowances via electronic means; to get information on eligibility for social insurance allowances certified by social insurance agencies when they so request;

g/ To file complaints and denunciations and initiate lawsuits about social insurance in accordance with law;

h/ To refuse to enjoy social insurance allowances.

Article 11. Responsibilities of social insurance participants and allowance beneficiaries

1. Social insurance participants have the following responsibilities:

a/ To pay social insurance premiums in accordance with this Law;

b/ To monitor the performance of social insurance-related responsibilities toward them;

c/ To make accurate and truthful declarations with sufficient information in accordance with regulations on registration for participation in social insurance.

2. Social insurance allowance beneficiaries have the following responsibilities:

a/ To comply with regulations on the order and procedures for and other regulations on enjoyment of social insurance allowances in accordance with this Law and other relevant regulations;

b/ To refund social insurance allowances when competent agencies issue decisions determining that their enjoyment of such social insurance allowances is in contravention of regulations;

c/ Annually, to coordinate, via their individual bank accounts, with social insurance agencies or service organizations authorized by social insurance agencies in verifying information on eligibility for social insurance allowances.

Article 12. Rights of employers

1. To reject requests which are contrary to the law on social insurance.

2. To suspend the payment of compulsory social insurance premiums under Article 37 of this Law.

3. To be provided by social insurance agencies with guidance on the order and procedures for implementing social insurance.

4. To be communicated or disseminated with information on social insurance policies and laws.

5. To file complaints and denunciations and initiate lawsuits about social insurance in accordance with law.

Article 13. Responsibilities of employers

1. To register participation in compulsory social insurance for employees in accordance with this Law; to coordinate with social insurance agencies in issuing social insurance books in paper form to employees.

2. To make dossiers for employees to enjoy social insurance allowances.

3. To coordinate with social insurance agencies in certifying periods of social insurance premium payment of employees upon the latter’s termination of labor contracts or work contracts or resignation from work in accordance with law.

4. To pay compulsory social insurance premiums for employees under Article 34 of this Law and make monthly deductions from employees’ salaries for simultaneous payment to the social insurance fund under Article 33 of this Law.

5. To consider and recommend employees specified in Article 65 of this Law to take medical assessment for determination of their working capacity reduction level at the Medical Assessment Council.

6. To coordinate with social insurance agencies in paying social insurance allowances to employees in case such allowances are paid through employers.

7. To provide accurate, sufficient and prompt information and documents relating to the payment of social insurance premiums and enjoyment of social insurance allowances at the request of competent state agencies.

8. To pay compensations to employees in accordance with law for failure to perform or fully perform the responsibility to pay compulsory social insurance premiums in accordance with this Law, causing damage to lawful rights and interests of employees.

9. To coordinate with, and create favorable conditions for, social insurance agencies to recover the social insurance allowance amounts paid to employees in contravention of regulations when competent agencies issue decisions thereon.  

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

1. Within the ambit of its functions and tasks and in accordance with relevant laws, trade union organizations have the following rights and responsibilities:

a/ To protect lawful rights and interests of employees participating in social insurance;

b/ To request employers and social insurance agencies to provide information on social insurance of employees;

c/ To communicate and disseminate, and provide consultancy on, social insurance policies and laws to employees;

d/ To carry out supervision activities, and propose competent state agencies to handle violations of the law on social insurance;

dd/ To participate in the inspection and examination of the implementation of the law on social insurance;

e/ To initiate lawsuits against violators of the law on social insurance whose violations affect lawful rights and interests of employees or employees’ collectives;

g/ To make recommendations or participate in the formulation, amendment and supplementation of social insurance policies and law.

2. Within the ambit of their functions and tasks and in accordance with relevant laws, the Vietnam Fatherland Front and its member organizations have the following rights and responsibilities:

a/ To communicate and mobilize the people and their members to implement social insurance policies and law and proactively participate in social insurance forms suitable to them and their families;

b/ To participate in the protection of lawful rights and interests of their members; to share information and data on employees and their members with social insurance agencies;

c/ To carry out supervision and social criticism activities, and join state agencies in formulating and implementing social insurance policies and law.

Article 15. Rights and responsibilities of employers’ representative organizations

1. To protect lawful rights and interests of employers participating in social insurance.

2. To make recommendations and participate in the formulation, amendment and supplementation of social insurance policies and law.

3. To communicate and disseminate social insurance policies and law to employers.

4. To mobilize employers as their members to abide by social insurance policies and law.

5. To participate in the inspection and supervision of the implementation of the law on social insurance in accordance with law.

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

Section 2

ORGANIZATIONS IMPLEMENTING SOCIAL INSURANCE

Article 16. Social insurance agencies  

1. Social insurance agency means a state agency with the functions of implementing social insurance regimes and policies; managing and using the social insurance fund, the unemployment insurance fund and the health insurance fund; carrying out specialized inspection of payment of social insurance, unemployment insurance and health insurance premiums; and performing other tasks in accordance with this Law and other relevant laws.

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

Article 17. Powers of social insurance agencies

1. To request employers to produce labor management books, salary ranks and tables and other information and documents related to the payment of premiums and enjoyment of allowances of compulsory social insurance, unemployment insurance and health insurance.

2. To be entitled to connection, information sharing or issuance of copies of operation licenses, operation certificates or enterprise/cooperative/business household registration certificates from business registration agencies and operation certificate or operation license-granting agencies for review and inspection of the registration for participation in compulsory social insurance for newly established enterprises and organizations.

3. To be provided by tax agencies with information on salary expenses for tax calculation of employers and other information related to social insurance participation in accordance with the law on tax administration.

4. To refuse to pay compulsory social insurance, voluntary social insurance, unemployment insurance and health insurance allowances if the payment requests are in contravention of law; and make written replies, clearly stating the reason.

5. To examine the implementation of the regulations on compulsory social insurance, voluntary social insurance, and performance of medical examination and treatment covered by health insurance; and the payment of unemployment insurance and health insurance premiums and allowances; to carry out specialized inspection of payment of social insurance, unemployment insurance and health insurance premiums.

6. To propose competent state agencies to formulate, amend and supplement social insurance, unemployment insurance and health insurance policies and law and manage the social insurance fund, the unemployment insurance fund and the health insurance fund.

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

Article 18. Responsibilities of social insurance agencies

1. To disseminate, answer inquiries and provide consultancy on compulsory social insurance, voluntary social insurance, unemployment insurance and health insurance policies and laws; to formulate strategies for development of the social insurance sector and long-term investment strategies for submission to competent agencies for approval; to formulate annual investment plans for submission to the Board of Commissioners of the Vietnam Social Security for decision; to organize the evaluation and announcement of the level of satisfaction of organizations and individuals with the implementation of social insurance, unemployment insurance and health insurance policies and laws.

2. To issue the model social insurance book and model dossiers for compulsory social insurance, voluntary social insurance and unemployment insurance after reaching agreement with the Ministry of Labor, Invalids and Social Affairs. 

3. To collect compulsory social insurance, voluntary social insurance, unemployment insurance and health insurance premiums and pay compulsory social insurance, voluntary social insurance, unemployment insurance and health insurance allowances in accordance with law.

4. To receive employees’ dossiers for participation in compulsory social insurance, voluntary social insurance, unemployment insurance and health insurance, and issue social insurance books and health insurance cards to employees.

5. To receive and settle dossiers of request for enjoyment of social insurance allowances; to organize the payment of pension and social insurance and unemployment insurance allowances in a full, convenient and timely manner.

6. To certify periods of social insurance and unemployment insurance premium payment for each employee; to fully and promptly provide information on the payment of compulsory social insurance and voluntary insurance premiums, the right to enjoy compulsory social insurance and voluntary insurance allowances, and procedures for compulsory social insurance and voluntary insurance implementation upon request of employees, employers or trade union organizations.

7. To apply information technology and reform administrative procedures in order to ensure publicity, transparency, simplicity and convenience for social insurance participants and allowance beneficiaries; to retain dossiers of social insurance and unemployment insurance participants and allowance beneficiaries in accordance with law.

8. To manage and use the social insurance fund, the unemployment insurance fund and the health insurance fund in accordance with law.

9. To implement measures to preserve and develop the social insurance fund, the unemployment insurance fund and the health insurance fund under decisions of the Board of Commissioners of the Vietnam Social Security.

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

11. To provide professional training in and guidance on social insurance, unemployment insurance and health insurance.

12. To implement the reporting regime as follows:

a/ Every 3 months, to report to the Board of Commissioners of the Vietnam Social Security on the implementation of social insurance, unemployment insurance and health insurance policies and regimes;

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

c/ Every 6 months, local social insurance agencies shall report to same-level People’s Committees on the implementation of social insurance, unemployment insurance and health insurance policies and regimes in localities under their management;

d/ Every year, to report to the Ministry of Finance on the management and use of the social insurance fund, the unemployment insurance fund and the health insurance fund.

13. Every 5 years, to evaluate and forecast the balancing capacity of the retirement and survivorship allowance fund.

14. To provide documents and information on the implementation of social insurance, unemployment insurance and health insurance policies and laws upon request of competent state agencies.

15. To settle complaints and denunciations about the implementation of social insurance, unemployment insurance and health insurance in accordance with this Law and relevant regulations.

16. To carry out international cooperation on social insurance, unemployment insurance and health insurance.

17. To identify and monitor employees and employers that are subject to participation in social insurance as specified in Article 30 of this Law.

18. To assume the prime responsibility for developing, managing, updating and maintaining the national database on insurance and exploit, use and share data in the national database on insurance in accordance with law.

Article 19. Board of Commissioners of the Vietnam Social Security

1. The Board of Commissioners of the Vietnam Social Security is organized at the national level and responsible for assisting the Government and the Prime Minister in directing and supervising operation of social insurance agencies and providing consultancy on social insurance, unemployment insurance and health insurance policies.

2. The Board of Commissioners of the Vietnam Social Security is composed of representatives of the Vietnam General Confederation of Labor; employers’ representative organizations at the central level; the Ministries of Finance; Labor, Invalids and Social Affairs; Health; Home Affairs; Public Security; and National Defense; the Vietnam Social Security; the State Bank of Vietnam; and other related organizations and individuals.

3. The Board of Commissioners of the Vietnam Social Security has its Chairperson, Vice Chairpersons and members who are appointed, relieved from office or dismissed by the Prime Minister; the term of office of a member of the Board of Commissioners of the Vietnam Social Security is 5 years.

4. The Government shall specify the order and procedures for establishment, working regime, responsibilities and operating funds of the Board of Commissioners of the Vietnam Social Security and its assisting apparatus.

Members of the Board of Commissioners of the Vietnam Social Security shall take personal responsibility for and preserve their own decisions and opinions when their written opinions are collected or when they cast votes to adopt issues specified in Article 20 of this Law.

The Chairperson of the Board of Commissioners of the Vietnam Social Security shall report to the Prime Minister on issues on which members of the Board of Commissioners of the Vietnam Social Security hold divergent opinions.

Article 20. Tasks, powers and responsibilities of the Board of Commissioners of the Vietnam Social Security

1. To adopt strategies for development of the social insurance sector, long-term and 5-year plans on implementation of social insurance, unemployment insurance and health insurance policies and laws, and long-term investment strategies before submitting them to competent authorities for approval, or adopt annual plans on implementation of social insurance, unemployment insurance and health insurance policies and laws; to supervise and examine the implementation of approved strategies, plans and schemes by social insurance agencies.

2. To adopt annual reports on the implementation of social insurance, unemployment insurance and health insurance policies and laws; the management and use of the social insurance fund, the unemployment insurance fund and the health insurance fund before social insurance agencies submit them to competent agencies.

3. To decide on and take responsibility before the Government for investment portfolios, investment structure and specific investment methods of the social insurance fund, the unemployment insurance fund and the health insurance fund upon request of social insurance agencies.

4. To adopt:

a/ Schemes and plans on preservation and development of the social insurance fund, the unemployment insurance fund and the health insurance fund;

b/ Annual estimates of revenues and expenditures of the social insurance fund, the unemployment insurance fund and the health insurance fund; levels of expenses for social insurance, unemployment insurance and health insurance organization and operation; reports on account-finalization of expenses for social insurance organization and operation; and long-term investment strategies before social insurance agencies submit them to competent agencies; and,

c/ Annual investment plans.

5. To propose competent state agencies to formulate or amend and supplement social insurance, unemployment insurance and health insurance policies and laws, and social insurance development strategies, consolidate the organizational structure of social insurance agencies, and enhance the mechanism for management and use of the social insurance fund, the unemployment insurance fund and the health insurance fund.

6. Every year, to report to the Government and the Prime Minister on its operation results and performance of its tasks and exercise of its powers in accordance with this Law.

7. To perform other tasks and exercise other powers as assigned by the Government and the Prime Minister.

Chapter III

SOCIAL RETIREMENT ALLOWANCE

Article 21. Subjects eligible and conditions for enjoyment of social retirement allowance

1. A Vietnamese citizen is entitled to social retirement allowance when fully satisfying the following conditions:

a/ Being aged full 75 years or older;

b/ Not enjoying pension or monthly social insurance allowance, except other cases specified by the Government;

c/ Making a written request for enjoyment of social insurance allowance.

2. Vietnamese citizens who are aged between full 70 years and under 75 years and are members of poor households or households living just above the poverty line and fully satisfy the conditions specified at Points b and c, Clause 1 of this Article are entitled to social retirement allowance.

3. The National Assembly Standing Committee shall decide on gradual reduction of age of citizens entitled to social retirement allowance at the proposal of the Government to suit socio-economic development conditions and the state budget’s capacity in each period.

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

Article 22. Regimes of, and order and procedures for, provision of social retirement allowance

1. Monthly social retirement allowance levels shall be specified by the Government in conformity with socio-economic development conditions and the state budget’s capacity in each period. Once every 3 years, the Government shall review, and consider adjusting, social retirement allowance levels.

Depending on socio-economic conditions and capacity of balancing budget funds and mobilizing social resources, provincial-level People’s Committees shall propose same-level People’s Councils to decide to provide additional support to social retirement allowance beneficiaries.

2. For the persons specified in Article 21 of this Law who are concurrently entitled to monthly social allowance, the higher allowance level shall apply.

3. Persons currently entitled to monthly social retirement allowance may have their health insurance premiums paid by the state budget in accordance with the law on health insurance, and upon their death, organizations and individuals in charge of their burial may receive part of burial expenses in accordance with the law on the elderly.

4. The Government shall specify the order and procedures for provision of social retirement allowance.

Article 23. Allowances for employees who are ineligible for enjoying pension and have not yet reached the age for enjoying social retirement allowance

1. In case a Vietnamese citizen has reached the retirement age and paid social insurance premiums for a certain period but is still ineligible for enjoying pension in accordance with law and ineligible for enjoying social retirement allowance under Article 21 of this Law, and does neither wish to enjoy a lump-sum social insurance allowance nor has his/her period of social insurance premium payment reserved, he/she may enjoy a monthly allowance from his/her paid premiums under Clause 2 of this Article if he/she so wishes.

2. Monthly allowance enjoyment periods and levels shall be determined on the basis of employees’ periods of social insurance premium payment and bases for premium payment.

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

In case the total amount calculated on the basis of the period of social insurance premium payment and bases for premium payment of an employee is higher than the calculated monthly allowance that is equal to the social retirement allowance level at the time of decision on allowance enjoyment for the period from the time the employee reaches the retirement age to the time he/she reaches the age eligible for enjoying social retirement allowance, the employee may enjoy the higher allowance.

In case the total amount calculated on the basis of the period of social insurance premium payment and bases for premium payment of an employee is not enough for the employee to enjoy monthly allowance until he/she reaches the age eligible for enjoying social retirement allowance, he/she may pay the deficit in lump-sum in order to enjoy such monthly allowance until he/she reaches the age eligible for enjoying social retirement allowance if he/she so wishes.

4. The monthly allowance level specified in Clause 3 of this Article may be adjusted under Article 67 of this Law.

5. In case a person currently enjoying monthly allowance dies, his/her relatives may receive a lump-sum allowance for the months he/she has not received the allowance and a lump-sum burial allowance if fully satisfying the conditions specified at Point a, Clause 1, Article 85 or Point a, Clause 1, Article 109 of this Law.

6. Health insurance premiums for persons currently enjoying monthly allowance shall be paid by the state budget.

7. The Government shall detail this Article.

Article 24. Order and procedures for provision of allowances to employees who are ineligible for enjoying pension and have not yet reached the age for enjoying social retirement allowance

1. The persons specified in Clause 1, Article 23 of this Law shall send their dossiers of request for enjoyment of monthly allowance to social insurance agencies. Such a dossier must comprise:

a/ An employee’s social insurance book;

b/ A written request for enjoyment of monthly allowance.

2. Within 5 working days after receiving a complete dossier specified in Clause 1 of this Article, the social insurance agency shall settle the request. In case of refusal, it shall reply in writing, clearly stating the reason.

Chapter IV

REGISTRATION FOR PARTICIPATION IN COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE, AND MANAGEMENT OF COLLECTION AND PAYMENT OF COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE PREMIUMS

Section 1

REGISTRATION FOR PARTICIPATION IN COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE   

Article 25. Social insurance books

1. A social insurance book shall be issued to every employee and must contain basic information on personal identity, payment of social insurance premiums, enjoyment of social insurance allowances, and settlement of social insurance regimes, and other relevant necessary information.

2. Social insurance books shall be issued in electronic or paper form and have the same legal validity.

The deadline for issuance of social insurance books in electronic form is January 1, 2026; social insurance books in paper form shall be issued to social insurance participants if they so request.

3. Data on social security number shall be updated in an accurate and timely manner with information collated and managed under regulations.

4. The Government shall detail this Article.

Article 26. E-transactions in the field of social insurance

1. Agencies, organizations and individuals that are eligible for conducting e-transactions in the field of social insurance may conduct e-transactions with social insurance agencies in accordance with this Law and the law on e-transactions.

2. Dossiers and documents used in e-transactions must comply with the law on e-transactions. E-transactions in the field of social insurance mentioned in Clause 1 of this Article are as legally valid as transactions conducted in paper form.

3. No later than January 1, 2027, social insurance agencies shall satisfy conditions for conducting e-transactions in the field of social insurance.

4. The Government shall detail this Article and specify the adjustment, reduction and simplification of dossiers and procedures for implementation of social insurance in the shift from transactions in paper form in accordance with this Law to e-transactions in order to ensure convenience for social insurance participants and social insurance allowance beneficiaries.

Article 27. Dossiers of registration for participation in compulsory social insurance and voluntary social insurance

1. A dossier of registration for participation in compulsory social insurance of a person wishing to participate in compulsory social insurance, except those specified at Points m and n, Clause 1, Article 2 of this Law, must comprise:

a/ A declaration form for registration for participation in social insurance of the employer, enclosed with the list of employees wishing to participate in social insurance;

b/ A declaration form for registration for participation in social insurance of the employee.

2. Dossiers of registration for participation in compulsory social insurance of the persons specified at Points m and n, Clause 1, Article 2 of this Law must comply with Clause 1 of this Article if submitted through employers, or must be the declaration form specified at Point b, Clause 1 of this Article if submitted by employees themselves.

3. A dossier of registration for participation in voluntary social insurance is a declaration form for registration for participation in social insurance of persons wishing to participate in voluntary social insurance.

Article 28. Registration for participation in social insurance and issuance of social insurance books

1. Employers shall make declarations and submit dossiers for participation in compulsory social insurance of their employees under Clauses 1 and 2, Article 27 of this Law to social insurance agencies within 30 days after such an employee becomes subject to participation in compulsory social insurance, except those specified in Clause 2 of this Article.

2. If a person specified at Points m and n, Clause 1, Article 2 of this Law wishes to submit his/her dossier by himself/herself, he/she shall submit the declaration form specified at Point b, Clause 1, Article 27 of this Law to the social insurance agency within 30 days after he/she becomes subject to participation in compulsory social insurance.

3. Persons wishing to participate in voluntary social insurance shall submit a dossier specified in Clause 3, Article 27 of this Law to social insurance agencies.

4. Within 5 working days after receiving a complete dossier under regulations, the social insurance agency shall issue a social insurance book. In case of refusal, it shall reply in writing, clearly stating the reason.

5. The Government shall detail this Article.

Article 29. Modification of information in declaration forms for registration for participation in social insurance

1. When there is a change in information in a declaration form for registration for participation in social insurance, the registration declarant specified in Article 28 of this Law shall submit a declaration form with modified information enclosed with copies of papers related to the modification to the social insurance agency.

2. Within 5 working days after receiving the declaration form and papers, the social insurance agency shall modify information of the participant. In case of refusal, it shall reply in writing, clearly stating the reason.

Section 2

MANAGEMENT OF COLLECTION AND PAYMENT OF COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANE PREMIUMS

Article 30. Identification of compulsory social insurance participants and development of voluntary social insurance participants

1. Social insurance agencies shall assume the prime responsibility for, and coordinate with related agencies, organizations and individuals in, identifying and monitoring the compulsory social insurance participants specified in Clause 2 of this Law; and urge and guide the preparation of dossiers of registration for participation in compulsory social insurance.

Ministries, ministerial-level agencies and People’s Committees at all levels shall coordinate with social insurance agencies in identifying compulsory social insurance participants.

2. Social insurance agencies shall assume the prime responsibility for, and coordinate with related agencies, organizations and individuals in, mobilizing and developing voluntary social insurance participants.

3. Agencies managing national databases and specialized databases on labor, population, tax, and enterprise registration shall connect and share information and data on social insurance participants and persons subject to participation in social insurance with social insurance agencies under the Government’s regulations.

Article 31. Bases for social insurance premium payment

1. Salaries used as a basis for payment of compulsory social insurance premiums are as follows:

a/ For employees who are entitled to the State’s salary regimes, salaries used as a basis for social insurance premium payment are monthly salaries based on their position, title, rank, grade, military rank and position-based allowance,  seniority allowance beyond salary frame, occupation-based seniority allowance, and salary reservation difference coefficient (if any);

b/ For employees who are entitled to salary regimes decided by employers, salaries used as a basis for compulsory social insurance premium payment are monthly salaries, including salaries based on job performance or title, salary-based allowance, and other additional amounts agreed upon to be paid on a regular and stable basis in each salary payment period.

Employees who are laid off but still enjoy monthly salary equal to or higher than the lowest salary used as a basis for payment of compulsory social insurance premiums, their social insurance premiums shall still paid on the basis of the salaries they received during the layoff period;

c/ For the persons specified at Points dd, e and k, Clause 1, Article 2 of this Law, salaries used as a basis for compulsory social insurance premium payment shall be provided by the Government;

d/ The persons specified at Points g, h, m and n, Clause 1, Article 2 of this Law may choose salaries for use as a basis for compulsory social insurance premium payment which must be between the reference level and 20 times the reference level at the time of premium payment.   

After at least 12 months of payment of social insurance premiums based on a salary chosen for use as a basis for premium payment, an employee may choose another salary for use as a basis for premium payment;

dd/ A salary for use as a basis for compulsory social insurance premium payment must be between the reference level and 20 times the reference level at the time of premium payment.   

2. An income for use as a basis for voluntary social insurance premium payment must not be lower than rural poor household standard and must not be higher than 20 times the reference level at the time of payment.     

3. The Government shall detail Point b, Clause 1 of this Article and provide the retrospective collection and payment of compulsory social insurance premiums.

Article 32. Social insurance premium payment rates

1. Rates of compulsory social insurance premium payment are specified as follows:

a/ Three percent of salary used as a basis for payment of social insurance premiums to the sickness and maternity fund;

b/ Twenty-two percent of salary used as a basis for payment of social insurance premiums to the retirement and survivorship fund.

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

Article 33. Rates, method and time limit for payment of compulsory social insurance premiums for employees

1. The rate and method of premium payment for the subjects specified at Points a, b, c, d, i, k and l, Clause 1, and Clause 2, Article 2 of this Law are as follows:

a/ The monthly payment rate is equal to 8% of salary used as a basis for payment of compulsory social insurance premiums to the retirement and survivorship fund;

b/ Premiums shall be paid to social insurance agencies on a monthly basis.

In case the subjects specified at Point a, Clause 1, Article 2 of this Law are entitled to product-based wages or contractual wages at enterprises, cooperative groups, cooperatives, unions of cooperatives or business households engaged in agriculture, forestry, fisheries or salt making, they shall pay premiums every month, 3 months or 6 months.

2. The rate, method and time limit for premium payment for the subjects specified at Point g, Clause 1, Article 2 of this Law are as follows:

a/ The monthly payment rate is equal to 22% of salary used as a basis for payment of compulsory social insurance premiums to the retirement and survivorship fund;

b/ Premiums shall be paid to social insurance agencies every 3 months, 6 months or 12 months or paid in lump-sum in advance for the term of contracts of Vietnamese guest workers; the deadline for premium payment is the last day of the month immediately following the payment cycle.

In case an employee is entitled to extension of his/her contract or enter into a new labor contract right in the host country, he/she shall pay social insurance premiums by the method specified at this Point for the extended term of the contract or for the term of the new contract or retrospectively pay premiums after returning home.

3. The rate, method and time limit for premium payment for the subjects specified at Point h, Clause 1, Article 2 of this Law are as follows:

a/ The monthly payment rate is equal to 22% of salary used as a basis for payment of compulsory social insurance premiums to the retirement and survivorship fund;

b/ Premiums shall be paid every month, 3 months or 6 months through agencies or organizations managing cadres, civil servants, public employees and workers before such a person is appointed as a staff member of an overseas representative mission of the Socialist Republic of Vietnam; the deadline for premium payment is the last day of the month immediately following the payment cycle.

4. The rate, method and time limit for premium payment for the subjects specified at Points m and n, Clause 1, Article 2 of this Law are as follows:

a/ The monthly payment rate is equal to 3% of salary used as a basis for payment of compulsory social insurance premiums to the sickness and maternity fund, or 22% of salary used as a basis for payment of compulsory social insurance premiums to the retirement and survivorship fund;

b/ Premiums shall be paid every month, 3 months or 6 months directly to social insurance agencies or through business households, enterprises, cooperatives or unions of cooperatives that manage the employees; the deadline for premium payment is the last day of the month immediately following the payment cycle.

5. The subjects specified at Points a, b, c, d and i, Clause 1, and Clause 2, Article 2 of this Law who do not receive salary for 14 working days or more in a month are not required to pay social insurance premiums for that month, unless the employer and such an employee agree on payment of social insurance premiums for the employee for that month based on the amount equal to that for payment of social insurance premiums of the latest month.

The subjects specified at Points dd, e and k, Clause 1, Article 2 of this Law who do not work for 14 days or more in a month must comply with the Government’s regulations.

6. In case an employee takes sickness leave for 14 working days or more in the first month of working or in the first month of resuming working, he/she shall still pay social insurance premiums for that month.

7. In case the period of compulsory social insurance payment lacks up to 6 months as compared to the law-specified period for an employee to receive pension or monthly survivorship allowance, the employee or his/her relative may make lump-sum premium payment for the remaining months at a monthly rate equal to the total payment rate for the employee and the employer before the employee ceases working or dies to the retirement and survivorship fund. The period of premium payment for the remaining months is not regarded as the time of performing heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs on the Minister of Labor, Invalids and Social Affairs-promulgated list of heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs or the working period in areas with extremely difficult socio-economic conditions.

In case an employee terminates the payment of compulsory social insurance premiums while his/her period of compulsory social insurance payment lacks more than 6 months as compared to the law-specified period for him/her to receive pension, he/she may continue with the payment of voluntary social insurance premiums.

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

Article 34. Rate, method and time limit for payment of compulsory social insurance premiums for employers

1. Employers shall pay on a monthly basis compulsory social insurance premiums calculated on salaries used as a basis for payment of compulsory social insurance premiums of the subjects specified at Points a, b, c, d, i, k and l, Clause 1, and Clause 2, Article 2 of this Law as follows:

a/ Three percent to the sickness and maternity fund;

b/ Fourteen percent to the retirement and survivorship fund.

2. Employers shall pay on a monthly basis an amount equal to 22% of salary used as a basis for payment of compulsory social insurance premiums to the retirement and survivorship fund for the subjects specified at Points dd and e, Clause 1, Article 2 of this Law.

3. An employer is not required to pay social insurance premiums for the employees specified in Clause 5, Article 33 of this Law, unless the employer and such an employee agree on payment of social insurance premiums for the employee in that month based on the amount equal to that for payment of social insurance premiums in the latest month.

4. The deadline for payment of compulsory social insurance premiums for employers by different payment methods is:

a/ The last day of the month following the payment month, for the method of monthly premium payment; or,

b/ The last day of the month following the payment cycle, for the method of premium payment every 3 months or 6 months.

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

1. For the cases specified in Clause 1, Article 38 of this Law, social insurance agencies shall detect violations and issue a notice urging premium payment.

When detecting that an employer makes late premium payment in one of the cases specified in Clauses 2 and 3, Article 38 of this Law or evades premium payment, the social insurance agency shall promptly issue a notice urging premium payment.

2. Social insurance agencies shall publicly announce on their portals the information on employers’ late payment or evasion of payment of compulsory social insurance premiums and unemployment insurance premiums.

3. Social insurance agencies shall send information on the employers that make late payment or evade payment of compulsory social insurance premiums and unemployment insurance premiums to the state management agencies in charge of social insurance and unemployment insurance and related inspection agencies for consideration and handling according to their competence.

4. The Government shall detail this Article.

Article 36. Rate, method and time limit for payment of social insurance premiums for voluntary social insurance participants

1. The subjects specified in Clause 4, Article 2 of this Law shall pay on a monthly basis an amount equal to 22% of their income used as a basis for payment of voluntary social insurance premiums to the retirement and survivorship fund.

Based on socio-economic development conditions and the state budget’s capacity in each period, the Government shall specify levels of support, support beneficiaries and the duration of implementation of the policy on support in the payment of social insurance premiums for voluntary social insurance participants.

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

a/ Monthly payment;

b/ Payment every 3 months;

c/ Payment every 6 months;

d/ Payment every 12 months;

dd/ Lump-sum payment of an amount smaller than that specified in Clause 1 of this Article, for subsequent years;

e/ Lump-sum payment of an amount larger than that specified in Clause 1 of this Article, for the remaining period of social insurance premium payment for an employee to receive pension.

3. The time limit for payment of voluntary social insurance premiums for employees is as follows:

a/ Within every month, for the method of monthly payment;

b/ Within 3 months, for the method of payment every 3 months;

c/ Within the first 4 months of the payment cycle, for the method of payment every 6 months;

d/ Within the first 7 months of the payment cycle, for the method of payment every 12 months;

dd/ At the time of registration of the premium payment method and based on monthly income used as a basis for premium payment, for the case specified at Point dd, Clause 2 of this Article;

e/ At the time of registration of the premium payment method and based on monthly income used as a basis for premium payment, for the case specified at Point e, Clause 2 of this Article, which, however, must not be earlier than the month preceding the month in which an employee reaches the law-specified retirement age.

4. The Government shall detail Points dd and e, Clause 2 of this Article.

Article 37. Suspension of payment of compulsory social insurance premiums

1. Suspension of premium payment to the retirement and survivorship fund:

a/ In case an employer encounters difficulties and has to suspend production and business activities, making employees and the employer unable to pay social insurance premiums, the payment of premiums to the retirement and survivorship fund may be suspended for up to 12 months;

b/ Upon the expiration of the suspension period specified at Point a of this Clause, the employer and employees shall resume paying compulsory social insurance premiums and make premium payment for the suspension period.

The deadline for making premium payment for the suspension period is the last day of the month following the month in which the payment suspension period expires. The amount to be paid for the suspension period is equal to the payable amount of months of payment suspension.

2. In case an employee as compulsory social insurance participant is temporarily detained or suspended from work, he/she and his/her employer shall suspend the payment of compulsory social insurance premiums; in case the employee is entitled to retrospectively receive full salary, he/she and his/her employer shall make premium payment for the period of temporary detention or work suspension that is equal to the payable amount of the months of payment suspension.

3. The Government shall detail this Article; and specify other cases of suspension of compulsory social insurance premium payment.

Article 38. Late payment of compulsory social insurance premiums and unemployment insurance premiums

Late payment of compulsory social insurance premiums and unemployment insurance premiums is an act committed by an employer that falls into one of the following cases:

1. Failing to pay or having not fully paid the payable premium amount as stated in the registered dossier for participation in compulsory social insurance and unemployment insurance, counted from the deadline for social insurance premium payment specified in Clause 4, Article 34 of this Law, or counted from the deadline for unemployment insurance premium payment specified in the unemployment insurance law, except the cases specified at Points dd and e, Clause 1, Article 39 of this Law;

2. Failing to register or having not fully registered the number of employees who are subject to participate in compulsory social insurance within 60 days from the deadline specified in Clause 1, Article 28 of this Law;

3. Failing to register or having not fully registered the number of employees who are subject to participate in unemployment insurance within 60 days from the deadline for participation in unemployment insurance specified in the law on unemployment insurance;

4. Falling into a case in which the employer is not regarded as having evaded the payment of compulsory social insurance premiums or unemployment insurance premiums specified in Clause 2, Article 39 of this Law.

Article 39. Evasion of payment of compulsory social insurance premiums and unemployment insurance premiums

1. Evasion of payment of compulsory social insurance premiums or unemployment insurance premiums is an act committed by an employer that falls into one of the following cases for the purpose of not paying or not fully paying social insurance premiums or unemployment insurance premiums for employees:

a/ Failing to register or having not fully registered the number of employees who are subject to participate in compulsory social insurance after 60 days from the deadline specified in Clause 1, Article 28 of this Law;

b/ Failing to register or having not fully registered the number of employees who are subject to participate in unemployment insurance after 60 days from the deadline for participation in unemployment insurance as specified in the law on unemployment insurance;

c/ Registering salary for use as a basis for payment of compulsory social insurance premiums which is lower than the level specified in Clause 1, Article 31 of this Law;

d/ Registering salary for use as a basis for payment of unemployment insurance premiums which is lower than the level specified in the law on unemployment insurance;

dd/ Failing to pay or having not fully paid the registered amount of compulsory social insurance premiums after 60 days from the deadline for payment of compulsory social insurance premiums specified in Clause 4, Article 34 of this Law though having been urged by a competent agency under Article 35 of this Law;

e/ Failing to pay or having not fully paid the registered amount of unemployment insurance premiums after 60 days from the deadline for payment of unemployment insurance premiums as specified in the law on unemployment insurance though having been urged by a competent agency under Article 35 of this Law;

g/ Other cases in which the employer is regarded as having evaded payment of compulsory social insurance premiums and unemployment insurance premiums under the Government’s regulations.

2. The Government shall detail this Article; and specify cases in which an employer is not regarded as having evaded payment of compulsory social insurance premiums or unemployment insurance premiums when it falls into the cases specified in Clause 1 of this Article but can give plausible reasons.

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

1. Compelling full payment of the late-paid premium amount; requiring payment of an amount equal to 0.03%/day calculated on the late-paid premium amount and the number of days of late payment to the social insurance fund and the unemployment insurance fund.

2. Sanctioning administrative violations in accordance with law.

3. Refusing to consider awarding emulation titles and applying forms of commendation.

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

Article 41. Measures to handle acts of evading payment of compulsory social insurance premiums and unemployment insurance premiums

1. Compelling full payment of the amount not paid due to the evasion; requiring payment of an amount equal to 0.03%/day calculated on the premium amount not paid due to the evasion and the number of days of evasion of premium payment to the social insurance fund and the unemployment insurance fund.

2. Sanctioning administrative violations or examining violations for penal liability in accordance with law.

3. Refusing to consider awarding emulation titles and applying forms of commendation.

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

Chapter V

COMPULSORY SOCIAL INSURANCE

Section 1

SICKNESS REGIME

Article 42. Eligible subjects and conditions for receipt of sickness allowance

1. The subjects specified at Points a, b, c, d, i, k, l, m and n, Clause 1, and Clause 2, Article 2 of this Law are entitled to sickness allowance when they cease working in one of the following cases, except the cases specified in Clause 2 of this Article:

a/ They receive treatment for diseases other than occupational diseases;

b/ They receive treatment for accidents other than occupational accidents;

c/ They receive treatment for accidents they suffer when traveling from their places of residence to their workplaces or vice versa provided that routes and time are reasonable in accordance with the law on occupational safety and health;

d/ They receive treatment and functional rehabilitation when suffering injuries or diseases recurring due to occupational accidents or occupational diseases or due to the accidents specified at Point c of this Clause;

dd/ They donate or are transplanted human tissues or organs in accordance with law;

e/ They take care of sick children aged under 7 years.

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

a/ They cause self-injury or self-harm to their own health;

b/ They use drugs or drug precursors on the Government-issued list, unless they use drug precursors or mixed drugs that contain precursors as specified by medical examination and treatment practitioners of medical examination and treatment establishments;

c/ They have to take leave for the first time for treatment and functional rehabilitation when they suffer occupational accidents or occupational diseases;

d/ They take leave under Clause 1 of this Article in the period that coincides with the period of public holidays as specified by the labor law, or take leave with full pay as specified by other specialized laws, or take maternity leave or leave for convalescence and health rehabilitation in accordance with the law on social insurance.

Article 43. Sickness leave period

1. The maximum sickness leave period in a year (counted from January 1 to December 31) for the subjects specified at Points a, b, c, i, k, l, m and n, Clause 1, and Clause 2, Article 2 of this Law shall be counted in working days, excluding public holidays and weekends, and is specified as follows:

a/ If employees work under normal conditions, they will be entitled to the sickness leave period of 30 days if having paid compulsory social insurance premiums for under 15 years; 40 days, if having paid compulsory social insurance premiums for between full 15 years and under 30 years; or 60 days, if having paid compulsory social insurance premiums for full 30 years or more;

b/ If employees perform heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs on the Minister of Labor, Invalids and Social Affairs-promulgated list of heavy, hazardous or dangerous occupations/jobs or extremely heavy, hazardous or dangerous occupations/jobs, or work in areas with extremely difficult socio-economic conditions, they will be entitled to the sickness leave period of 40 days if having paid compulsory social insurance premiums for under 15 years; or 50 days, if having paid compulsory social insurance premiums for between full 15 years and under 30 years; or 70 days, if having paid compulsory social insurance premiums for full 30 years or more.

2. Upon the expiration of the sickness leave period specified in Clause 1 of this Article, if an employee who takes leave due to suffering a disease on the Minister of Health-promulgated list of diseases requiring prolonged treatment needs to take further treatment, he/she may continue to enjoy the sickness leave period specified in Clause 3, Article 45 of this Law. The sickness leave period specified in this Clause shall be counted in working days, excluding public holidays and weekends.

3. The sickness leave period for a subject specified at Point d, Clause 1, Article 2 of this Law shall be based on the period of inpatient treatment at the medical examination and treatment establishment and the period during which the employee has to take leave as designated by the medical examination and treatment practitioner of the medical examination and treatment establishment.

Article 44. Leave period for taking care of sick children

1. The leave period for an employee to take care of sick children in a year (counted from January 1 to December 31) for each child must not exceed 20 days, if the child is aged under 3 years; or not exceed 15 days, if the child is aged between full 3 years and under 7 years.

2. In case both father and mother participate in compulsory social insurance, the leave period for taking care of sick children for the father or the mother must comply with Clause 1 of this Article.

3. The leave period for an employee to take care of sick children specified in this Article shall be counted in working days, excluding public holidays and weekends.

Article 45. Sickness allowance

1. The sickness allowance level shall be calculated on a monthly basis and based on the following grounds:

a/ Salary used as a basis for payment of social insurance premiums of the month preceding the month when the employee takes sickness leave;

b/ Salary used as a basis for payment of social insurance premiums for the first month when the employee pays social insurance premiums or the month when he/she resumes social insurance premium payment if having to take sickness leave in the first month of premium payment or premium payment resumption.

2. The sickness allowance level for employees specified in Clause 1, Article 43, or Article 44, of this Law is equal to 75% of salary used as a basis for payment of social insurance premiums specified in Clause 1 of this Article.

3. The sickness allowance level for an employee specified in Clause 2, Article 43 of this Law is equal to:

a/ Sixty-five percent of salary used as a basis for payment of social insurance premiums specified in Clause 1 of this Article, if the employee has paid compulsory social insurance premiums for full 30 years or more;

b/ Fifty-five percent of salary used as a basis for payment of social insurance premiums specified in Clause 1 of this Article, if the employee has paid compulsory social insurance premiums for between full 15 years and under 30 years;

c/ Fifty percent of salary used as a basis for payment of social insurance premiums specified in Clause 1 of this Article, if the employee has paid compulsory social insurance premiums for under 15 years.

4. The sickness allowance level for employees specified in Clause 3, Article 43 of this Law is equal to 100% of their salary used as a basis for payment of social insurance premiums specified in Clause 1 of this Article.

5. The per-diem level of sickness allowance is equal to the per-month level of sickness allowance divided by 24 days. The half-day level of sickness allowance is equal to half of the per-diem level of sickness allowance.

When calculating the sickness allowance level for employees who take sickness leave for under full one day, the period shorter than half-day shall be regarded as half-day; and the period of between half-day and under full one day shall be regarded as one full day.

6. The Minister of Labor, Invalids and Social Affairs shall specify working days; and provide the calculation of sickness allowance and determination of conditions for payment of sickness allowance on a case-by-case basis.

Article 46. Convalescence and health rehabilitation after sickness

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).

The consecutive leave period for convalescence and health rehabilitation is inclusive of public holidays and weekends. For an employee who is eligible for taking leave for convalescence and health rehabilitation in a certain year, the leave period for convalescence and health rehabilitation shall be counted for that year. In case an employee has certain days of the leave period for convalescence and health rehabilitation carried forward from the end of the current year to the beginning of the subsequent year, such days shall be counted for the current year.

2. The leave period for convalescence and health rehabilitation shall be decided by the employer and the grassroots trade union executive committee. In case the two parties hold divergent opinions, the employer shall decide on the leave period at the proposal of the grassroots trade union executive committee. If no grassroots trade union exists, the employer shall decide on the convalescence and health rehabilitation leave period. The convalescence and health rehabilitation leave period must not exceed:

a/ Ten days, for employees who have not yet recovered after the period of suffering sickness that requires prolonged treatment;

b/ Seven days, for employees who have not yet recovered after the period of suffering sickness due to surgery;

c/ Five days, for other cases.

3. The per-diem level of allowance for an employee who takes leave for convalescence and health rehabilitation after sickness is equal to 30% of the reference level.

4. The Minister of Labor, Invalids and Social Affairs shall provide 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.

Article 47. Documents for claiming sickness allowance

1. A document for claiming sickness allowance for an employee or an employee’s child undergoing inpatient treatment is the original or a copy of one of the following papers:

a/ Discharge certificate;

b/ Summary of medical records;

c/ Other papers evidencing the inpatient treatment period.

2. A document for claiming sickness allowance for an employee or an employee’s child undergoing outpatient treatment is one of the following papers:

a/ Certificate of leave to enjoy social insurance benefits;

b/ The original or a copy of the discharge certificate, indicating the period needed for outpatient treatment after inpatient treatment;

c/ The original or a copy of the summary of medical records, indicating the period needed for outpatient treatment after inpatient treatment.

3. Documents for claiming sickness allowance for an employee or an employee’s child receiving overseas medical examination and treatment are papers evidencing his/her medical examination and treatment and showing the name of the disease and the treatment period issued by the overseas medical examination and treatment establishment and satisfying the following requirements:

a/ Being enclosed with notarized or authenticated Vietnamese translations in accordance with the notarization and authentication law;

b/ Being consularly legalized, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party.

4. The Minister of Health shall provide the form, and procedures and competence for issuance, of the papers in the dossier specified in Clause 1 or 2 of this Article by medical examination and treatment establishments, and specify substitute papers in case of force majeure events due to disasters, catastrophes or epidemics.

Article 48. Settlement of sickness allowance

1. An employee shall submit the documents specified in Article 47 of this Law to the employer within 45 days from the date he/she resumes working.

2. Within 7 working days after receiving the complete documents from employees, the employer shall make a list of employees who take sickness leave and send it together with the employees’ documents to the social insurance agency.

3. Within 7 working days after receiving the complete documents from the employer, the social insurance agency shall settle sickness allowance. In case of refusal, it shall issue a written reply, clearly stating the reason.

Article 49. Settlement of convalescence and health rehabilitation allowance after sickness leave period

1. Within 7 working days from the date an employee takes convalescence and health rehabilitation leave after sickness leave period, the employer shall make a list of such employees and submit it to the social insurance agency.

2. Within 7 working days after receiving the list from the employer, the social insurance agency shall settle convalescence and health rehabilitation allowance after sickness leave period. In case of refusal, it shall issue a written reply, clearly stating the reason.

Section 2

MATERNITY REGIME

Article 50. Eligible subjects and conditions for receipt of maternity allowance

1. The subjects specified at Points a, b, c, d, i, k, l, m and n, Clause 1, and Clause 2, Article 2 of this Law are entitled to maternity allowance if they fall into one of the following cases:

a/ Pregnant female employees;

b/ Female employees giving birth;

c/ Female employees as surrogate mothers;

d/ Female employees as intended mothers;

dd/ Employees adopting a child aged under 6 months;

e/ Employees using contraceptive methods that are required to be taken at medical examination and treatment establishments;

g/ Male employees participating in compulsory social insurance whose wives give birth or whose wives as surrogate mothers give birth.

2. The subjects specified at Points b, c, d and dd, Clause 1 of this Article must be those having paid compulsory social insurance premiums for full 6 months or more during 12 months preceding the month in which they give birth or receive the child from surrogate mothers or adopt a child aged under 6 months.

3. The subjects specified at Points b and c, Clause 1 of this Article who have paid compulsory social insurance premiums for full 12 months or more and have to take leave for pregnancy care as designated by medical examination and treatment practitioners of medical examination and treatment establishments must be those having paid compulsory social insurance premiums for full 3 months or more during 12 months preceding the month in which they give birth.

4. The subjects who fully satisfy the conditions specified in Clause 2, 3 or 5 of this Article and terminate their labor contracts or work contracts or cease working before they give birth or receive a child from surrogate mothers or adopt a child aged under 6 months may still enjoy maternity allowance under Articles 53, 54, 55 and 56, and Clauses 1, 2 and 3, Article 58, of this Law. The maternity leave period is not regarded as the period of social insurance premium payment.

5. The subjects specified at Point b, Clause 1 of this Article must be those having paid compulsory social insurance premiums for full 6 months or more during the 24 months preceding the month in which they give birth, in case they have to take leave for infertility treatment.

Article 51. Maternity leave period for prenatal checkups

1. Pregnant female employees may take maternity leave for prenatal checkups for up to 5 times, with each time not exceeding 2 days.

2. The maternity leave period for prenatal checkups shall be counted in working days, excluding public holidays and weekends.

Article 52. Maternity leave period for employees suffering miscarriage, abortion, intrauterine stillbirth, fetal death during labor, or ectopic pregnancy

1. The maternity leave period for an employee suffering miscarriage, abortion, intrauterine stillbirth, fetal death during labor, or ectopic pregnancy shall be designated by the medical examination and treatment practitioner of the concerned medical examination and treatment establishment, but must not exceed:

a/ Ten days, if the employee is under 5 weeks pregnant;

b/ Twenty days, if the employee is between full 5 weeks and under 13 weeks pregnant;

c/ Forty days, if the employee is between full 13 weeks and under 22 weeks pregnant; or,

d/ Fifty days, if the employee is full 22 or more weeks pregnant.

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

3. The maternity leave period specified in Clause 1 of this Article is inclusive of public holidays and weekends.

Article 53. Maternity leave period for childbirth

1. The maternity leave period for childbirth for female employees must comply with Clause 1, Article 139 of the Labor Code.

In case a female employee resumes working before the end of the maternity leave period for childbirth as specified in Clause 4, Article 139 of the Labor Code, she may receive salary for working days paid by the employer and continue to receive maternity allowance at the level specified in Article 59 of this Law; the employer and the employee shall pay compulsory social insurance premiums for the employee’s working resumption period.

2. A male employee participating in compulsory social insurance whose wife gives birth is entitled to a maternity leave period of:

a/ Five working days;

b/ Seven working days, if his wife undergoes surgery or gives birth when being under 32 weeks pregnant;

c/ Ten working days, if his wife gives birth to twins. If his wife gives birth to triplets or more children, he is entitled to an additional 3 working days for each child from the third child onward; or,

d/ Fourteen working days, if his wife gives birth to twins and undergoes surgery. If his wife gives birth to triplets or more children and undergoes surgery, he is entitled to an additional 3 working days for each child from the third child onward.

3. The date of commencement of the maternity leave period specified in Clause 2 of this Article must be a date within the period of 60 days from the date a male employee’s wife gives birth; in case the male employee takes multiple leaves, the date of commencement of the last leave must be a date within the period of 60 days from the date his wife gives birth and the total maternity leave period must not exceed the period specified in Clause 2 of this Article.

4. For a female employee who is pregnant with twins or more, if she suffers intrauterine stillbirth or fetal death during labor, the maternity leave period and lump-sum allowance upon childbirth shall be counted based on the number of fetuses, including the live child, dead child and dead fetus.

5. In case only the mother or both mother and father participate(s) in compulsory social insurance and the mother dies after giving birth, the father or the direct fosterer may take maternity leave to take care of the child for the remaining leave period of the mother as specified in Clause 1 of this Article. In case the mother participates in compulsory social insurance and dies while not fully satisfying the conditions specified in Clause 2, 3 or 5, Article 50 of this Law, the father or the direct fosterer may take maternity leave until the child reaches full 6 months old.

6. In case the father or the direct fosterer does not take leave as specified in Clause 5 of this Article, in addition to salary, the father or such person is also entitled to maternity allowance for the remaining leave period of the mother, counted from the day following the date of death of the mother as specified in Clause 1 of this Article.

7. In case only the father participates in compulsory social insurance and the mother dies after giving birth or suffers health risks after giving birth, thus making her physically unfit to take care of the child as certified by the medical examination and treatment establishment, the father is entitled to take maternity leave until the child reaches full 6 months old.

8. For a female employee giving birth, an employee adopting a child aged under 6 months, a female employee as surrogate mother giving birth, or a female employee as intended mother, the maternity leave period shall be regarded as the period of payment of compulsory social insurance premiums in which the employee and the employer are not required to pay social insurance premiums.

For other cases in which an employee takes maternity leave for a period of 14 working days or more in a month, this period shall be regarded as the period of payment of compulsory social insurance premiums in which the employee and the employer are not required to pay social insurance premiums.

9. The maternity leave period specified in Clauses 1, 4, 5, 6 and 7 of this Article is inclusive of public holidays and weekends.

Article 54. Maternity regime for female employees as surrogate mothers

1. Female employees as surrogate mothers may take maternity leave for prenatal checkups under Article 51 of this Law.

2. Female employees as surrogate mothers who suffer miscarriage, abortion, intrauterine stillbirth, fetal death during labor, or ectopic pregnancy may take maternity leave under Article 52 of this Law.

3. A female employee as surrogate mother giving birth who fully satisfies the conditions specified in Clause 2 or 3, Article 50 of this Law is entitled to:

a/ Maternity leave for a period lasting until the handover of the child to the intended mother but not exceeding the period specified in Clause 1, Article 53 of this Law.

From the time of giving birth to the time of handing over the child, if the surrogate mother’s maternity leave period is shorter than 60 days, she may continue taking maternity leave until the leave period reaches full 60 days, including public holidays and weekends. The time of handover of the child to the intended mother is that stated in the written certification of the time of handover of the child, made between the surrogate mother and the intended mother.

In case the child dies before the time of handover while the surrogate mother’s maternity leave period is shorter than 60 days, she may continue taking maternity leave until the leave period reaches full 60 days, including public holidays and weekends;

b/ Within 30 days from the end of the maternity leave period specified in Clause 2 of this Article and at Point a of this Clause, if the surrogate mother has not yet recovered, she may take convalescence and health rehabilitation leave as specified in Article 60 of this Law, unless she terminates the labor contract or work contract or ceases working before the time of giving birth.

4. When a female employee as surrogate mother gives birth, her husband who participates in compulsory social insurance is entitled to maternity leave as specified in Clauses 2 and 3, Article 53 of this Law.

Article 55. Maternity regime for female employees as intended mothers

A female employee as intended mother who has paid compulsory social insurance premiums for full 6 months or more within 12 months preceding the time of receiving the child is entitled to the maternity regime as follows:

1. To take maternity leave from the time of receiving the child to the date the child reaches full 6 months old. In case of giving birth to twins or more, she is entitled to an additional 1 month of leave for each child from the second child onward.

In case the intended mother does not take leave, she is also entitled to maternity allowance in addition to salary under regulations;

2. In case the intended mother dies or is certified by the medical examination and treatment establishment to be physically unfit to take care of the child who is under full 6 months old, her husband or the direct fosterer is entitled to maternity leave for taking care of the child for the remaining leave period of the intended mother as specified in Clause 1 of this Article.

In case the intended mother’s husband or the direct fosterer who participates in compulsory social insurance does not take leave, the husband or such person is, in addition to salary, also entitled to maternity allowance for the remaining leave period of the intended mother as specified in Clause 1 of this Article.

Article 56. Maternity regime for employees adopting a child aged under 6 months

1. An employee who adopts a child aged under 6 months is entitled to maternity leave lasting from the date of handover of the child to the date the child reaches full 6 months old.

In case both father and mother participate in compulsory social insurance and fully satisfy the conditions to be entitled to the maternity regime as specified in Clause 2, Article 50 of this Law, only one of them may take maternity leave.

2. Employees who adopt children aged under 6 months and do not take maternity leave are only entitled to a lump-sum allowance as specified in Article 58 of this Law.

Article 57. Maternity leave period for employees taking contraceptive measures

1. The maternity leave period for an employee taking contraceptive measures shall be designated by the medical examination and treatment practitioner of the concerned medical examination and treatment establishment but must not exceed 7 days for female employees who have intrauterine devices or not exceed 15 days for employees who take sterilization measures.

2. The maternity leave period specified in Clause 1 of this Article is inclusive of public holidays and weekends.

Article 58. Lump-sum allowance for employees giving birth, receiving children from surrogate mothers or adopting children aged under 6 months

1. Female employees giving birth who fully satisfy the conditions specified in Clause 2, 3 or 5, Article 50 of this Law are entitled to a lump-sum allowance upon childbirth.

If a female employee giving birth does not fully satisfy the conditions specified in Clause 2, 3 or 5, Article 50 of this Law while her husband fully satisfies the conditions specified in Clause 2, Article 50 of this Law, he will be entitled to a lump-sum allowance.

2. Female employees as surrogate mothers who fully satisfy the conditions specified in Clause 2 or 3, Article 50 of this Law are entitled to a lump-sum allowance upon childbirth.

In case the surrogate mother does not participate in compulsory social insurance or does not fully satisfy the law-specified conditions, the intended mother who has paid compulsory social insurance premiums for full 6 months or more within 12 months preceding the time of receiving the child is entitled to a lump-sum allowance.

In case the surrogate mother or the intended mother does not participate in compulsory social insurance or does not fully satisfy the law-specified conditions, the intended mother’s husband who has paid compulsory social insurance premiums for full 6 months or more within 12 months preceding the time of receiving the child is entitled to a lump-sum allowance.

In case the surrogate mother or the intended mother and the intended mother’s husband do not participate in compulsory social insurance or do not fully meet the law-specified conditions, the surrogate mother’s husband who has paid compulsory social insurance premiums for full 6 months or more within 12 months preceding the time the surrogate mother gives birth will be entitled to the lump-sum allowance.

3. Employees who adopt children aged under 6 months and fully satisfy the conditions specified in Clause 2, Article 50 of this Law are entitled to a lump-sum allowance.

4. A lump-sum allowance for each child as specified in Clause 1, 2 or 3 of this Article is equal to twice the reference level in the month in which the female employee gives birth or receives the child from the surrogate mother or adopts a child.

Article 59. Maternity allowance

1. An employee’s per-month maternity allowance specified in Article 51, 52, 53, 54, 55, 56 or 57 of this Law is equal to 100% of 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.

For an employee who has paid compulsory social insurance premiums for less than full 6 months, the maternity allowance specified in Articles 51 and 52; Clauses 2, 5, 6 and 7, Article 53; Clauses 1, 2 and 4, Article 54; Clause 2, Article 55; and Article 57, of this Law is the average salary of the months for which he/she has paid social insurance premiums that is used as a basis for payment of compulsory social insurance premiums.

2. Per-diem maternity allowance, for the cases specified in Article 51 and Clause 2, Article 53 of this Law, is equal to one-month maternity allowance divided by 24 days.

3. Maternity allowance for an employee giving birth, receiving a child from the surrogate mother or adopting a child aged under 6 months is that specified in Clause 1 of this Article; in case of odd days or for the cases specified in Articles 52 and 57 of this Law, the per-diem allowance is equal to the per-month maternity allowance divided by 30 days.

4. Maternity allowance for female employees as surrogate mothers and female employees as intended mothers must comply with Clauses 1, 2 and 3 of this Article and shall be calculated on the basis of the average salary used as a basis for payment of compulsory social insurance premiums as specified in this Article before such an employee takes maternity leave.

5. The Minister of Labor, Invalids and Social Affairs shall provide the calculation of maternity allowance and the determination of conditions for enjoyment of maternity allowance on a case-by-case basis.

Article 60. Convalescence and health rehabilitation leave after maternity leave period

1. Within 30 days from the end of the maternity leave period specified in Article 52; Clause 1 or 4, Article 53; or at Point a, Clause 3, Article 54, of this Law, female employees who have not yet recovered is entitled to convalescence and health rehabilitation leave.

The consecutive period for convalescence and health rehabilitation is inclusive of public holidays and weekends. In case an employee has certain days of the convalescence and health rehabilitation leave period carried forward from the end of the current year to the beginning of the subsequent year, such days shall be counted for the current year.

2. The convalescence and health rehabilitation leave period specified in Clause 1 of this Article shall be decided by the employer and the grassroots trade union executive committee. In case the two parties hold divergent opinions, the employer shall decide on the leave period at the proposal of the grassroots trade union executive committee. If no grassroots trade union exists, the employer shall decide on the leave period. The convalescence and health rehabilitation leave period must not exceed:

a/ Ten days, for a female employee who gives birth to twins or more children at a time;

b/ Seven days, for a female employee who undergoes surgery when giving birth; or,

c/ Five days, for other cases.

3. The per-diem allowance level for convalescence and health rehabilitation leave after maternity leave period is equal to 30% of the reference level.

4. Clauses 1, 2 and 3 of this Article are not applicable in case a female employee resumes working before the end of the maternity leave period for childbirth as specified in Clause 1, Article 53 of this Law.

5. The Minister of Labor, Invalids and Social Affairs shall provide the calculation of allowance for, and the determination of conditions for taking, convalescence and health rehabilitation leave after maternity leave period.

Article 61. Dossiers for claiming maternity regime

1. A dossier for claiming maternity regime for a female employee who gives birth or a female employee as surrogate mother who gives birth or a female employee as intended mother must comprise a copy of the child’s birth certificate or an extract of the child’s birth declaration or a copy of the child’s temporary birth certificate and other papers in the following cases:

a/ Papers evidencing the infertility treatment for the female employee in the case specified in Clause 5, Article 50 of this Law;

b/ A copy of the death certificate or an extract of the death declaration of the female employee who gives birth or the female employee as surrogate mother in case she dies after childbirth;

c/ The original or a copy of the medical examination and treatment establishment’s document certifying that, after childbirth, the mother is no longer physically fit to take care of her child or that, after receiving the child, the female employee as intended mother is no longer physically fit to take care of the child;

d/ The original or a copy of the medical examination and treatment establishment’s document certifying that the female employee has to take leave for pregnancy care in the case specified in Clause 3, Article 50 of this Law;

dd/ A copy of the agreement on surrogacy for humanitarian purposes as specified in Article 96 of the Law on Marriage and Family and a copy of the document certifying the time of handover of the child between the surrogate mother and the intended mother in case the surrogate mother gives birth or the intended mother receives the child.

2. A document for claiming maternity regime for a female employee who gives birth and a female employee as surrogate mother who gives birth in case the child dies immediately after birth while a temporary birth certificate has yet to be issued, or for a female employee who is 22 weeks or more pregnant and fully satisfies the conditions for enjoying maternity benefits when giving birth as specified Clause 2, Article 52 of this Law is one of the following papers:

a/ The original or a copy of the summary of medical records, showing information on the child’s death or fetal death;

b/ The original or a copy of the discharge certificate of the female employee who gave birth or the female employee as surrogate mother who gave birth, showing information on the child’s death or fetal death;

c/ A copy of the child’s death certificate;

d/ The commune-level People’s Committee’s death certification, in case the child dies within 24 hours after birth.

3. A document for claiming maternity regime for a female employee receiving prenatal checkups as specified in Article 51 of this Law; a female employee suffering miscarriage, abortion, intrauterine stillbirth, fetal death during labor, or ectopic pregnancy as specified in Article 52 of this Law; or for an employee taking contraceptive measures as specified in Article 57 of this Law, is one of the following papers:

a/ The original or a copy of the discharge certificate or a summary of medical records or papers evidencing the employee’s inpatient treatment, in case of inpatient treatment;

b/ A certificate stating the employee’s taking leave to enjoy social insurance benefits, in case of outpatient treatment;

c/ The original or a copy of the discharge certificate, showing information that indicates the period needed for outpatient treatment after inpatient treatment.

4. A dossier for claiming maternity regime for an employee adopting a child aged under 6 months must comprise a copy of the adoption certificate and the record of handover of the child.

5. A document for claiming maternity leave or lump-sum allowance for a male employee whose wife gives birth is a copy of the birth certificate or an extract of the birth declaration or a copy of the temporary birth certificate of the child. In case the temporary birth certificate does not show information stating that the mother undergoes surgery during childbirth or gives birth when being under 32 weeks pregnant, it is also required to produce the original or a copy of the medical examination and treatment establishment’s document showing information stating that the mother undergoes surgery during childbirth or gives birth when being under 32 weeks pregnant.

In case the child dies after birth while a temporary birth certificate has yet to be issued, such a document is the original or a copy of the summary of medical records or the discharge certificate of the mother, showing information on the child’s death.

6. A document for claiming maternity regime for the husband of a female employee as intended mother to receive lump-sum allowance upon receiving the child is a copy of the birth certificate or an extract of the birth declaration or a copy of the temporary birth certificate of the child. In case the child dies after birth while a temporary birth certificate has yet to be issued, such document is a copy of the summary of medical records or the original or a copy of the discharge certificate of the surrogate mother, showing information on the child’s death, or another document issued by the medical examination and treatment establishment, showing information on the child’s death after birth.

7. A dossier for claiming maternity leave or lump-sum allowance for the husband of a female employee as surrogate mother when his wife gives birth must comprise:

a/ A copy of the temporary birth certificate or an extract of the birth declaration or a copy of the birth certificate; in case the temporary birth certificate does not show information that the mother undergoes surgery during childbirth or gives birth when being under 32 weeks pregnant, the dossier must also comprise the original or a copy of the medical examination and treatment establishment’s document showing information that the mother undergoes surgery during childbirth or gives birth when being under 32 weeks pregnant;

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

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

a/ Being enclosed with notarized or authenticated Vietnamese translations in accordance with the law on notarization and authentication;

b/ Being consularly legalized, unless otherwise provided by treaties to which the Socialist Republic of Vietnam is a contracting party.

9. The Minister of Health shall provide the form and specify procedures and competence for issuance of the papers included in the dossier specified at Points a, c and d, Clause 1 of this Article by medical examination and treatment establishments, and provide substitute papers in case of force majeure events due to disasters, catastrophes and epidemics.

Article 62. Settlement of maternity regime for compulsory social insurance participants

1. Employees shall submit a dossier specified in Article 61 of this Law to the employer within 45 days from the end of the maternity leave period.

Within 7 working days after receiving a complete dossier from employees, the employer shall make a list of employees who take maternity leave, enclosed with the dossier specified in Article 61 of this Law, and submit it to the social insurance agency.

2. An employee shall submit a dossier specified in Article 61 of this Law to the social insurance agency in case he/she ceases working before the time of giving birth or receiving a child from the surrogate mother or adopting a child aged under 6 months or when the employer no longer exists.

3. The social insurance agency shall settle maternity regime within 7 working days after receiving a complete dossier from the employer and 5 working days after receiving a complete dossier from an employee. In case of refusal, it shall issue a written reply, clearly stating the reason.

Article 63. Settlement of convalescence and health rehabilitation regime after maternity leave period

1. Within 7 working days from the date an employee takes convalescence and health rehabilitation leave after maternity leave period, the employer shall make a list of employees who take convalescence and health rehabilitation leave after maternity leave period and submit it to the social insurance agency.

2. Within 7 working days after receiving the list, the social insurance agency shall settle convalescence and health rehabilitation regime for the employees; in case of refusal, it shall issue a written reply, clearly stating the reason.

 Section 3

RETIREMENT REGIME

Article 64. Subjects and conditions for entitlement to pension 

1. The subjects specified at Points a, b, c, g, h, i, k, l, m and n, Clause 1, and in Clause 2, Article 2 of this Law who have a period of compulsory social insurance premium payment of full 15 years or more before resigning from work are entitled to pension if falling into one of the following cases:

a/ Having reached the retirement age specified in Clause 2, Article 169 of the Labor Code;

b/ Having reached the retirement age specified in Clause 3, Article 169 of the Labor Code and having an aggregated period of compulsory social insurance premium payment of full 15 years when performing heavy, hazardous or dangerous occupations or jobs or extremely heavy, hazardous or dangerous occupations or jobs on the list of heavy, hazardous or dangerous occupations or jobs or extremely heavy, hazardous or dangerous occupations or jobs issued by the Minister of Labor, Invalids and Social Affairs or when working in areas with extremely difficult socio-economic conditions, including also the period of working in areas entitled to a region-based benefit coefficient of 0.7 or higher prior to January 1, 2021;

c/ Being at most 10 years under the age threshold specified in Clause 2, Article 169 of the Labor Code and having performed underground coal mining jobs for full 15 years or more as specified by the Government;

d/ Being accidentally infected with HIV/AIDS while performing assigned tasks.

2. The subjects specified at Points d, dd and e, Clause 1, Article 2 of this Law who have a period of compulsory social insurance premium payment of full 15 years or more before resigning from work are entitled to pension if falling into one of the following cases:

a/ Being at most 5 years under the age threshold specified in Clause 2, Article 169 of the Labor Code, unless otherwise prescribed by the Law on Officers of the Vietnam People’s Army, Law on the People’s Public Security Forces, Law on Cipher, or Law on Professional Army Men and Defense Workers and Employees;

b/ Being at most 10 years under the age threshold specified in Clause 2, Article 169 of the Labor Code and having an aggregated period of compulsory social insurance premium payment of full 15 years or more when performing heavy, hazardous or dangerous occupations or jobs or extremely heavy, hazardous or dangerous occupations or jobs on the list of heavy, hazardous or dangerous occupations or jobs or extremely heavy, hazardous or dangerous occupations or jobs issued by the Minister of Labor, Invalids and Social Affairs or when working in areas with extremely difficult socio-economic conditions, including also the period of working in areas entitled to a region-based benefit coefficient of 0.7 or higher prior to January 1, 2021;

c/ Being accidentally infected with HIV/AIDS while performing assigned tasks.

3. The Government shall specify the entitlement to pension for those whose day or month of birth is unidentifiable and those who have lost their records or fall into other special cases.

Article 65. Subjects and conditions for entitlement to pension upon decrease of working capacity

1. The subjects specified at Points a, b, c, g, h, i, k, l, m and n, Clause 1, and in Clause 2, Article 2 of this Law who have a period of compulsory social insurance premium payment of full 20 years or more before resigning from work are entitled to pension at a rate lower than the rate applicable to those fully satisfying the conditions for entitlement to pension as specified at Points a, b and c, Clause 1, Article 64 of this Law if falling into one of the following cases:

a/ Being at most 5 years under the age threshold specified at Point a, Clause 1, Article 64 of this Law and suffering a working capacity decrease of between 61% and under 81%;

b/ Being at most 10 years under the age threshold specified at Point a, Clause 1, Article 64 of this Law and suffering a working capacity decrease of 81% or higher;

c/ Having performed extremely heavy, hazardous or dangerous occupations or jobs on the list of extremely heavy, hazardous or dangerous occupations or jobs issued by the Minister of Labor, Invalids and Social Affairs for full 15 years or more and suffering a working capacity decrease of 61% or higher.

2. The subjects specified at Points d, dd and e, Clause 1, Article 2 of this Law who have a period of compulsory social insurance premium payment of full 20 years or more before resigning from work and suffer a working capacity decrease of 61% or higher are entitled to pension at a rate lower than that applicable to those fully satisfying the conditions for entitlement to pension as specified at Points a and b, Clause 2, Article 64 of this Law if falling into one of the following cases:

a/ Being at most 10 years under the age threshold specified at Point a, Clause 1, Article 64 of this Law;

b/ Having performed extremely heavy, hazardous or dangerous occupations or jobs on the list of extremely heavy, hazardous or dangerous occupations or jobs issued by the Minister of Labor, War Invalids, and Social Affairs for full 15 years or more.

Article 66. Monthly pension rates

1. The monthly pension rate for the subjects fully meeting the conditions specified in Article 64 of this Law shall be calculated as follows:

a/ For female employees, the monthly pension rate is equal to 45% of the average salary used as the basis for social insurance premium payment specified in Article 72 of this Law, corresponding to 15 years of social insurance premium payment, and then shall be added with 2% for each additional year until reaching the maximum rate of 75%;

b/ For male employees, the monthly pension rate is equal to 45% of the average salary used as the basis for social insurance premium payment specified in Article 72 of this Law, corresponding to 20 years of social insurance premium payment, and then shall be added with 2% for each additional year until reaching the maximum rate of 75%.

For male employees who have a period of social insurance premium payment of between full 15 years and under 20 years, the monthly pension rate is equal to 40% of the average salary used as the basis for social insurance premium payment specified in Article 72 of this Law, corresponding to 15 years of social insurance premium payment, and then shall be added with 1% for each additional year.

2. The monthly pension rate for employees performing certain particular occupations or jobs in the People’s Armed Forces shall be provided by the Government. Funds for implementation shall be covered by the state budget.

3. The monthly pension rate for the subjects who fully meet the conditions specified in Article 65 of this Law shall be calculated under Clause 1 of this Article and then reduced by 2% for each year of early retirement.

For those who retire less than 6 months earlier than the retirement age, the pension rate shall not be reduced; for those who retire between full 6 months and under 12 months earlier than the retirement age, the pension rate shall be reduced by 1%.

4. When calculating the monthly pension rate for employees who fully meet the conditions for entitlement to pension, have paid social insurance premiums under treaties to which the Socialist Republic of Vietnam is a contracting party, and have a period of social insurance premium payment in Vietnam shorter than 15 years, each year of social insurance premium payment during this period shall be regarded as equal to 2.25% of the average salary used as a basis for social insurance premium payment specified in Article 72 of this Law.

5. The Government shall specify pension rates and conditions for entitlement to pension.

Article 67. Adjustment of pension

1. Pension shall be adjusted based on the increase rate of consumer price index in conformity with the capacity of the state budget and the social insurance fund.

2. Pension shall be increased at an appropriate rate for those who are entitled to low pension rates and retired before 1995 so as to narrow the pension gap between retirees in different periods.

3. The Government shall specify the time and rates of, and subjects entitled to, pension adjustment specified in this Article.

Article 68. Lump-sum allowance on retirement

1. Male employees with a period of social insurance premium payment exceeding 35 years and female employees with a period of social insurance premium payment exceeding 30 years are, in addition to pension, entitled to a lump-sum allowance on retirement.

2. For each year of social insurance premium payment exceeding the threshold specified in Clause 1 of this Article until the retirement age prescribed by law, employees are entitled to an allowance rate equal to 0.5 time the average salary used as the basis for social insurance premium payment specified in Article 72 of this Law.

In case an employee fully satisfies the conditions for entitlement to pension as specified in Articles 64 and 65 of this Law and continues to pay social insurance premiums, the allowance rate is 2 times the average salary used as the basis for social insurance premium payment specified in Article 72 of this Law for each year of social insurance premium payment exceeding the threshold specified in Clause 1 of this Article, counted from the time the employee reaches the retirement age specified by law, to the time of retirement.

Article 69. Time of entitlement to pension

1. For a subject specified at Point a, b, c, d, dd, e, i, k, or l, Clause 1, and in Clause 2, Article 2 of this Law who is participating in compulsory social insurance, the time of entitlement to pension is the time when he/she fully meets the conditions for entitlement to pension under regulations as stated in the employer’s document determining the termination of the labor contract or determining the termination of employment.

2. For a subject specified at Point g, h, m or n, Clause 1, Article 2 of this Law and a person who has his/her period of social insurance premium payment reserved, the time of entitlement to pension is the time when he/she fully meets the conditions for entitlement to pension under regulations as stated in his/her request for entitlement to pension.

3. The Minister of Labor, Invalids and Social Affairs shall detail this Article; specify the time of entitlement to pension for the cases specified in Clause 7, Article 33 of this Law; and specify the calculation and determination of conditions to settle the retirement regime on a case-by-case basis.

Article 70. Entitlement to lump-sum social insurance payouts

1. The subjects specified in Clause 1, Article 2 of this Law who have stopped participating in social insurance are entitled to lump-sum social insurance payouts if falling into one of the following cases, provided they make a request therefor:

a/ Having reached the retirement age with a period of social insurance premium payment shorter than full 15 years.

Employees who do not wish to receive lump-sum social insurance payouts may choose to receive monthly allowance under Article 23 of this Law;

b/ Going abroad for settlement;

c/ Suffering cancer, paralysis, decompensated cirrhosis, severe tuberculosis, or AIDS;

d/ Suffering a working capacity decrease of 81% or higher; being people with extremely severe disabilities;

dd/ Having a period of social insurance premium payment prior to the effective date of this Law, having undergone 12 months of neither being subject to compulsory social insurance nor participating in voluntary social insurance after such period, and having a period of social insurance premium payment shorter than 20 years;

e/ Falling into the cases specified at Points d, dd and e, Clause 1, Article 2 of this Law when demobilized, discharged from the Army or resigning from work, neither being subject to compulsory social insurance nor participating in voluntary social insurance and not fully meeting the conditions for entitlement to pension.

2. The subjects specified in Clause 2, Article 2 of this Law who have stopped participating in social insurance are entitled to lump-sum social insurance payouts if falling into one of the following cases, provided they make a request therefor:

a/ Having reached the retirement age with a period of social insurance premium payment shorter than full 15 years;

b/ Suffering cancer, paralysis, decompensated cirrhosis, severe tuberculosis, or AIDS;

c/ Suffering a working capacity decrease of 81% or higher; being people with extremely severe disabilities;

d/ Fully meeting the conditions for entitlement to pension according to regulations but not continuing to reside in Vietnam;

dd/ Having their labor contracts terminated or work permits, practice certificates, or practice licenses expired but not extended.

3. The lump-sum social insurance payout rate shall be calculated on the basis of the number of years of social insurance premium payment and the basis for social insurance premium payment, exclusive of the amount of state budget support for payment of voluntary social insurance premiums, and is specified as follows:

a/ Equal to 1.5 months of the average monthly salary used as the basis for payment of social insurance premiums for each year of social insurance premium payment before 2014.

In case an employee has paid social insurance premiums for periods both before 2014 and after 2014, and the period of social insurance premium payment before 2014 has odd months, those odd months shall be carried forward to the period of social insurance premium payment from 2014 onward to serve the calculation of the lump-sum social insurance payout;

b/ Equal to 2 months of the average monthly salary used as the basis for social insurance premium payment for each year of social insurance premium payment from 2014 onward;

c/ In case the period of social insurance premium payment is shorter than full 1 year, the payout is equal to the paid premium amount but must not exceed 2 months of the average monthly salary uses as the basis for social insurance premium payment.

4. In the cases specified at Points c and d, Clause 1 of this Article, the lump-sum social insurance payout shall be calculated on the basis of the number of years of social insurance premium payment and the basis for social insurance premium payment, inclusive of the amount of the state budget support for payment of voluntary social insurance premiums; the payout rate for each year shall be calculated under Points a, b and c, Clause 3 of this Article.

5. The time for calculating the lump-sum social insurance payout is the time the social security agency issues the decision on entitlement to lump-sum social insurance payout.

6. In case the employees specified at Points b, c and d, Clause 1 and Points b, c and dd, Clause 2 of this Article are eligible for both pension and lump-sum social insurance payout, they may choose to receive monthly pension or lump-sum social insurance payout.

7. The Government shall detail this Article.

Article 71. Reservation of periods of social insurance premium payment

Employees who resign from work but do not fully satisfy the conditions for entitlement to pension as specified in Articles 64 and 65 of this Law or do not yet receive lump-sum social insurance payouts as specified in Article 70 of this Law or monthly allowance as specified in Article 23 of this Law may have their periods of social insurance premium payment reserved.

Article 72. Average salary used as the basis for social insurance premium payment serving the calculation of pension and lump-sum social insurance payout

1. For employees who are subject to the salary regime provided by the State and have paid social insurance premiums for the entire period under this salary regime, the average salary used as the basis for payment of social insurance premiums for the years of social insurance premium payment before retirement is:

a/ The average salary used as the basis for payment of social insurance premiums for the last 5 years before retirement, for those who started participating in social insurance before January 1, 1995;

b/ The average salary used as the basis for payment of social insurance premiums for the last 6 years before retirement, for those who started participating in social insurance between January 1, 1995, and December 31, 2000;

c/ The average salary used as the basis for payment of social insurance premiums for the last 8 years before retirement, for those who started participating in social insurance between January 1, 2001, and December 31, 2006;

d/ The average salary used as the basis for payment of social insurance premiums for the last 10 years before retirement, for those who started participating in social insurance between January 1, 2007, and December 31, 2015;

dd/ The average salary used as the basis for payment of social insurance premiums for the last 15 years before retirement, for those who started participating in social insurance between January 1, 2016, and December 31, 2019;

e/ The average salary used as the basis for payment of social insurance premiums for the last 20 years before retirement, for those who started participating in social insurance between January 1, 2020, and December 31, 2024;

g/ The average salary used as the basis for payment of social insurance premiums for the entire period of social insurance premium payment, for those who start participating in social insurance from January 1, 2025, onward.

2. For employees who have the entire period of social insurance premium payment under the salary regime decided by their employers, the average salary used as the basis for payment of social insurance premiums for the entire period shall be used for calculation of pension and lump-sum social insurance payout.

3. For employees who have paid social insurance premiums for a period under the salary regime provided by the State and for another period under the salary regime decided by their employers, the average salary for calculation of pension and lump-sum social insurance payouts is the average salary used as the basis for payment of social insurance premiums for all periods, in which the average salary used as the basis for payment of social insurance premiums for the period under the salary regime provided by the State shall be calculated under Clause 1 of this Article.

4. The Government shall detail this Article and specify the average salary used as the basis for payment of social insurance premiums for employees who are subject to the salary regime provided by the State in some special cases.

Article 73. Adjustment of salary used as the basis for payment of compulsory social insurance premiums

1. Salary used as the basis for payment of compulsory social insurance premiums serving the calculation of the average salary specified in Article 72 of this Law for employees who are subject to the salary regime provided by the State shall be adjusted:

a/ According to the reference rate at the time of entitlement to the retirement regime, for employees who started participating in social insurance before January 1, 2016;

b/ Under Clause 2 of this Article, for employees who start participating in social insurance from January 1, 2016, onward.

2. Salary used as the basis for payment of compulsory social insurance premiums serving the calculation of the average salary specified in Article 72 of this Law for employees who are subject to the salary regime decided by their employers shall be adjusted based on the consumer price index in each period under the Government’s regulations.

Article 74. Implementation of social insurance when applying the regime of job position-, title- and leadership position-based salary in replacement of the current salary scale system

In case the State applies the regime of job position-, title- and leadership position-based salary in replacement of the current salary scale system, the Government shall report to the National Assembly for consideration and decision on the adjustment of the basis for payment of compulsory social insurance premiums, the method of calculating the average salary used as the basis for calculating pension and social insurance benefits, the salary used as the basis for payment of compulsory social insurance premiums, and other necessary contents.

Article 75. Suspension, termination and resumption of entitlement to pension and monthly social insurance benefits

1. A person who is currently entitled to pension or monthly social insurance benefits shall be suspended from entitlement to pension or monthly social insurance benefits when:

a/ He/she illegally leaves the country;

b/ He/she is declared missing by the court; or,

c/ His/her information cannot be verified as specified at Point c, Clause 2, Article 11 of this Law.

2. A person who is currently entitled to pension or monthly social insurance benefits shall be terminated from entitlement to pension or monthly social insurance benefits when:

a/ He/she dies or is declared dead by the court;

b/ He/she files a document refusing to receive pension or monthly social insurance benefits; or,

c/ A competent agency concludes that his/her entitlement to social insurance benefits contravenes law.

3. The payment of pension or monthly social insurance benefits to the person specified in Clause 1 or at Point a, Clause 2 of this Article, covering also the pension or monthly social insurance benefit amount for the period during which he/she has not received pension or monthly social insurance benefits, shall be resumed when:

a/ The person, who illegally leaved the country, now returns;

b/ The court issues a decision annulling the decision declaring the person as missing or the decision declaring the person as dead;

c/ The person’s information has been verified under Point c, Clause 2, Article 11 of this Law, for the person specified at Point c, Clause 1 of this Article.

4. The payment of pension or monthly social insurance benefits to the person specified at Point b, Clause 2 of this Article shall be resumed from the time the social insurance agency receives his/her written request for resumption of entitlement to pension or monthly social insurance benefits, excluding the pension or monthly social insurance benefit amount for the period during which he/she refuses to receive monthly pension or social insurance benefit.

5. If a pensioner or monthly social insurance benefit beneficiary has not received the pension or monthly social insurance benefit for a certain period before he/she dies, his/her relatives may receive pension or monthly social insurance benefits for such period.

6. In case a person is suspended from entitlement to pension or monthly social insurance benefits when the court rules to declare him/her missing and then is declared dead under another decision of the court, his/her relatives may receive pension or monthly social insurance benefits for the period during which he/she is suspended from entitlement to pension or monthly social insurance benefits.

7. Other cases of suspension and termination from, and resumption of entitlement to pension or monthly social insurance benefits must comply with the Government’s regulations.

Article 76. Lump-sum benefits for those currently entitled to pension or monthly social insurance benefits who go abroad for settlement

1. Those currently entitled to pension or monthly social insurance benefits who go abroad for settlement shall be entitled to a lump-sum benefit if they so wish.

2. The lump-sum benefit level for those currently entitled to pension shall be calculated based on the period of social insurance premium payment, in which each year of social insurance premium payment before 2014 is equivalent to 1.5 months of the current pension level, and each year of social insurance premium payment from 2014 onward is equivalent to 2 months of the current pension level; and then for each month of the period for which pension has been paid, the lump-sum benefit level shall be deducted by 0.5 month of the current pension level. The lowest benefit level is 3 months of the current pension level.

3. The lump-sum benefits for persons currently entitled to monthly social insurance benefits is 3 months of the current level of social insurance benefits.

4. A dossier of application for entitlement to lump-sum benefits must comprise a written application for entitlement to lump-sum benefits, enclosed with a copy of the written certification made by a competent agency on the applicant’s renunciation of Vietnamese citizenship or a certified or notarized Vietnamese translation of one of the documents specified at Points a, b, c and d, Clause 2, Article 78 of this Law.

5. The social insurance agency shall settle the regime on pension or social insurance benefit within 7 working days after receiving a complete and valid dossier; in case of refusal to settle the regime, it shall make a written reply, clearly stating the reason.

Article 77. Dossiers of application for entitlement to pension for persons participating in compulsory social insurance

1. A dossier of application for entitlement to pension for a person participating in compulsory social insurance must comprise:

a/ The social insurance book;

b/ The original document confirming the termination of the labor contract or the document terminating the employment or the application made by the person specified a Points g, h, m or n, Clause 1, Article 2 of this Law or a copy thereof.

2. The dossier of application for entitlement to pension for a person who has his/her period of compulsory social insurance premium payment reserved must comprise:

a/ The social insurance book of the person who has his/her period of compulsory social insurance premium payment reserved;

b/ An application made by the person who has his/her period of compulsory social insurance premium payment reserved.

3. In the case specified in Article 65 of this Law, in addition to the dossier specified in Clause 1 of this Article, there must be a record of assessment of working capacity decrease level, made by the Medical Assessment Council, or a copy of the written confirmation of severe or extremely severe disability showing the Medical Assessment Council’s conclusion which clearly states the working capacity decrease level.

4. In the case specified at Point d, Clause 1, or Point c, Clause 2, Article 64 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a copy of the written certification of the applicant’s HIV infection due to an occupational accident.

Article 78. Dossiers of application for lump-sum social insurance payouts

1. A dossier of application for lump-sum social insurance payouts must comprise:

a/ The employee’s social insurance book;

b/ The employee’s application for lump-sum social insurance payouts.

2. In the case specified at Point b, Clause 1, Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a copy of the written certification issued by a competent agency on the employee’s renunciation of Vietnamese citizenship or a certified or notarized Vietnamese translation of one of the following documents:

a/ Passport issued by a foreign country;

b/ Visa issued by a competent foreign authority confirming the permission for the applicant to enter the country for settlement;

c/ Permanent residence permit issued by a competent foreign authority;

d/ Another legal paper proving the applicant’s overseas settlement as specified by the Government.

3. In the cases specified at Point c, Clause 1, and Point b, Clause 2, Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a summary of medical records or the discharge certificate or a copy thereof.

4. In the cases specified at Point d, Clause 1, and Point c, Clause 2, Article 70 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a record of assessment of the working capacity decrease level made by the Medical Assessment Council or a copy of the written certification of the applicant’s extremely severe disability.

Article 79. Settlement of regimes of pension and lump-sum social insurance payouts

1. Within 20 days before the employee is entitled to pension, his/her employer shall submit a dossier specified in Article 77 of this Law to the social insurance agency.

Within 20 days before being entitled to pension, a person who has his/her period of compulsory social insurance premium payment reserved shall submit a dossier specified in Article 77 of this Law to the social insurance agency.

2. When fully meeting the conditions for entitlement to lump-sum social insurance payouts, the employee shall submit a dossier specified in Article 78 of this Law to the social insurance agency.

3. Within 20 days, excluding public holidays, after receiving a complete dossier of application for entitlement to pension or within 7 working days after receiving a complete dossier of application for entitlement to lump-sum social insurance payouts, the social insurance agency shall settle the regime of pension or lump-sum social insurance payouts; in case of refusal to settle the regime, it shall issue a written reply, clearly stating the reason.

Article 80. Dossiers of request for resumption of entitlement to pension or monthly social insurance benefits for those who are subject to suspension or termination of entitlement to pension or monthly social insurance benefits

A dossier of request for resumption of entitlement to pension or monthly social insurance benefits in the cases specified at Points a and b, Clause 3, and Clause 4, Article 75 of this Law must comprise a written request for resumption of entitlement to pension or monthly social insurance benefits and other documents depending on each case specified below:

1. A document issued by a competent state agency on the requester’s return to the country, in the case specified at Point a, Clause 3, Article 75 of this Law;

2. A court decision cancelling the decision declaring the requester missing or annulling the decision declaring the requester dead, in the case specified at Point b, Clause 3, Article 75 of this Law.

Article 81. Settlement of resumption of entitlement to pension or monthly social insurance benefits for those who are subject to suspension or termination of entitlement to pension or monthly social insurance benefits

1. A person who requests resumption of entitlement to pension or monthly social insurance benefits shall submit a dossier specified in Article 80 of this Law to the social insurance agency.

2. Within 10 working days after receiving a complete and valid dossier, the social insurance agency shall settle the resumption of entitlement to pension or monthly social insurance benefits; in case of refusal to settle the resumption of entitlement to pension or monthly social insurance benefits, it shall issue a written reply, clearly stating the reason.

Article 82. Change of form and place of receipt of pension and monthly social insurance benefits

1. A person who is entitled to pension or monthly social insurance benefits and wishes to change the form of receipt or change the place of receipt of pension or monthly social insurance benefits due to change of the place of residence within the country shall submit a written request to the pension- or benefit-paying social insurance agency.

2. Within 5 working days after receiving the request specified in Clause 1 of this Article, the social insurance agency shall settle the regime of pension or monthly social insurance benefits; in case of refusal to settle the regime, it shall make a written reply, clearly stating the reason.

Article 83. Dossiers and procedures for examination and assessment of working capacity decrease level serving the settlement of social insurance benefits

1. Dossiers and procedures for examination and assessment of the working capacity decrease level serving the settlement of social insurance benefits shall be specified by the Minister of Health.

2. Examination and assessment of the working capacity decrease level shall be carried out in an accurate, public and transparent manner. The Medical Assessment Council shall be held responsible for the accuracy of assessment results.

Section 4

SURVIVORSHIP ALLOWANCE REGIME

Article 84. Subjects entitled to the survivorship allowance 

Subjects entitled to receive survivorship benefits of deceased social insurance participants are their relatives specified in Clause 2, Article 86; and at Points a, b and c, Clause 2, Article 88, of this Law; heirs specified at Point d, Clause 2, Article 88 of this Law; organizations and individuals in charge of the burial specified in Clause 1, Article 85 of this Law, and relatives specified in Clause 3, Article 85 of this Law.

Article 85. Burial allowance

1. Organizations and individuals organizing the burial of the following persons when they die shall receive a lump-sum burial allowance:

a/ The subjects specified in Clauses 1 and 2, Article 2 of this Law who have a period of compulsory social insurance premium payment of for full 12 months or more;

b/ Those who die from occupational accidents or occupational diseases as specified by the law on occupational safety and health;

c/ Persons who currently enjoy or are subject to suspension of, pension; persons who have resigned from work and currently enjoy or are subject to suspension of monthly occupational accident or occupational disease allowance.

2. The burial allowance level is equal to 10 times the reference rate applied in the month when a person specified in Clause 1 of this Article dies.

3. In case a subject specified at Point a, b or c, Clause 1 of this Article is declared dead by the court, his/her relatives shall be entitled to the burial allowance specified in Clause 2 of this Article.

Article 86. Subjects entitled to monthly survivorship allowance

1. When a subject specified in Clause 1, Article 2 of this Law dies or is declared dead by the court in one of the following cases, his/her relatives specified in Clause 2 of this Article shall be entitled to a monthly survivor allowance:

a/ He/she has a period of compulsory social insurance premium of full 15 years or more;

b/ He/she is currently entitled to, or subject to suspension of, pension;

c/ He/she dies from an occupational accident or occupational disease as specified by the law on occupational safety and health;

d/ He/she is currently entitled to, or subject to suspension of, monthly occupational accident or occupational disease allowance with a working capacity decrease level of 61% or higher.

2. Relatives of the subject specified in Clause 1 of this Article shall be entitled to the monthly survivorship allowance as follows:

a/ Children, including also children born to the mother who is pregnant when the father dies and children born to a surrogate mother who is pregnant when the intended father or mother dies, shall be entitled to the allowance until they reach full 18 years old;

b/ Children suffering a working capacity decrease of 81% or higher;

c/ Spouse who has reached the age under Clause 2, Article 169 of the Labor Code; spouse who has not yet reached the age specified in Clause 2, Article 169 of the Labor Code and suffers from a working capacity decrease of 81% or higher;

d/ Biological father or mother; biological father-in-law or mother-in-law; other family members who have reached the age specified in Clause 2, Article 169 of the Labor Code and whom the person specified in Clause 1 of this Article is obliged to support in accordance with the law on marriage and family;

dd/ Biological father or mother; biological father-in-law or mother-in-law; other family members who have not yet reached the age specified in Clause 2, Article 169 of the Labor Code and suffer a working capacity decrease of 81% or higher and whom the person participating in social insurance is obliged to support in accordance with the law on marriage and family.

3. The monthly survivorship allowance shall not be applied to the relatives specified at Points b, c, d and dd, Clause 2 of this Article who currently receive salary and participate in compulsory social insurance or are entitled to pension, monthly working capacity loss allowance, or other monthly allowance at a level equal to or higher than the reference rate, excluding the allowance provided by the law on preferential treatment for people with meritorious contributions to the revolution.

4. The results of the examination for assessment of the level of working capacity decrease for entitlement to the monthly survivorship allowance shall be determined within 6 months after the social insurance participant dies or the relative specified at Point a, Clause 2 of this Article become unqualified for the allowance under regulations.

5. The Minister of Labor, Invalids and Social Affairs shall specify the calculation and determination of conditions serving the settlement of the survivorship allowance regime on a case-by-case basis.

Article 87. Monthly survivorship allowance level

1. The monthly survivorship allowance level for each relative is equal to 50% of the reference rate; for relatives without direct caregivers, the monthly survivorship allowance level is equal to 70% of the reference rate.

The Minister of Labor, Invalids and Social Affairs shall specify the determination of relatives without direct caregivers.

2. In case a person dies or is declared dead by the court and is a subject specified in Clause 1, Article 86 of this Law, the maximum number of relatives entitled to the monthly survivorship allowance is 4; a relative of 2 or more people who die or are declared dead by the court shall be entitled to 2 times the allowance level specified in Clause 1 of this Article.

3. The time of entitlement to the monthly survivorship allowance shall be counted from the first day of the month following the month when the subject specified in Clause 1, Article 86 of this Law dies or is declared dead by the court. For a child who is born after the death of the father, the father being the husband of the intended mother, or the intended mother, the time of entitlement to the monthly survivorship allowance for the child shall be counted from the month when the child is born.

Article 88. Persons eligible for lump-sum survivorship allowance

1. When the following persons die or are declared dead by the court, their relatives will be considered to receive a lump-sum survivorship allowance:

a/ Persons currently paying social insurance premiums or having their period of social insurance premium payment reserved;

b/ Persons currently enjoying or suspended from enjoying pension; persons currently enjoying or suspended from enjoying monthly occupational accident or occupational disease allowance and having ceased working.

2. When the persons defined in Clause 1 of this Article die, their relatives are entitled to a lump-sum survivorship allowance in the following cases:

a/ They do not satisfy the condition specified at Point a, Clause 1, Article 86 of this Law;

b/ They fall in one of the cases specified in Clause 1, Article 86 of this Law but have no relative to receive the monthly survivorship allowance as defined in Clause 2, Article 86 of this Law;

c/ Their relatives are entitled to the monthly survivorship benefit as defined in Clause 2, Article 86 of this Law but wish to receive a lump-sum survivorship allowance;

d/ For persons who die without any relatives defined in Clause 7, Article 3 of this Law, the lump-sum survivorship allowance must comply with the law on inheritance.

Article 89. Levels of lump-sum survivorship allowance

1. The lump-sum survivorship allowance for relatives of the persons defined at Point a, Clause 1, Article 88 of this Law is equal to the survivorship benefit level for each year of social insurance premium payment multiplied by the number of years of social insurance premium payment but is not lower than 3 times the average salary used for social insurance premium payment. The average salary used for social insurance premium payment as a basis for calculation of lump-sum survivorship allowance shall be determined under Article 72 of this Law, with the period of premium payment calculated until an employee stops premium payment. The monthly survivorship benefit for each year of social insurance premium payment is:

a/ Equal to 1.5 times the average monthly salary used for social insurance premium payment, for the years of social insurance premium payment prior to 2014.

In case the period of social insurance premium payment includes the period before and the period after 2014 while the period before 2014 has odd months, such odd months shall be included in the period of social insurance premium payment on and after 2014;

b/ Equal to twice the average salary used for social insurance premium payment, for the years of social insurance premium payment on and after 2014.

2. The lump-sum survivorship allowance for relatives of persons currently enjoying or suspended from enjoying pension who die shall be calculated based on the period of pension enjoyment and is provided as follows:

a/ The allowance is equal to 48 months’ current pension if they die within the first 2 months of the period of pension enjoyment;

b/ If they die in the third month of the period of pension enjoyment or later, for each month, the allowance shall be reduced by half-month’s pension compared to the allowance specified at Point a of this Clause but is not lower than 3 months’ current pension.

3. The lump-sum survivorship allowance for relatives of persons who are entitled to monthly occupational accident or occupational disease allowance and have ceased working and received the lump-sum social insurance allowance before their death is equal to 3 months’ current monthly occupational accident or occupational disease allowance.

4. The reference level for calculation of lump-sum survivorship allowance is the reference level applied in the month in which a person defined at Point a, Clause 1, Article 88 of this Law dies.

5. The Government shall provide the settlement of survivorship allowance regime for persons who are on monthly occupational accident or occupational disease allowance and have not yet ceased working or have their period of social insurance premium payment reserved, and persons who are on monthly occupational accident or occupational disease allowance and also receive pension.

Article 90. Dossier of request for enjoyment of survivorship allowance regime

1. For relatives of persons currently paying social insurance premiums or having their period of social insurance premium payment reserved, a dossier of request for enjoyment of survivorship allowance regime must comprise:

a/ The social insurance book;

b/ A copy of the death certificate or an extract of the death declaration, or a copy of the death notice or a copy of the court’s decision declaring such a person dead;

c/ A declaration form of the dead person’s relative;

d/ The original or a copy of the occupational accident investigation record, for persons who die of an occupational accident; or a copy of the medical records showing occupational disease treatment, for persons who die of an occupational disease;

dd/ The written record of working capacity decrease assessment, made by the Medical Assessment Council, or a copy of the written certification of extremely severe disabilities, showing the Medical Assessment Council’s conclusion on the percentage of working capacity decrease, for relatives who suffer a working capacity decrease of 81% or more.

2. For relatives of persons currently enjoying pension or persons suspended from enjoying pension or monthly occupational accident or occupational disease allowance and having ceased working, a dossier of request for enjoyment of survivorship allowance regime must comprise:

a/ A copy of the death certificate or an extract of the death declaration, or a copy of the death notice or a copy of the court’s decision declaring such a person dead;

b/ A declaration form of the dead person’s relatives;

c/ The written record of working capacity decrease assessment, made by the Medical Assessment Council, or a copy of the written certification of extremely severe disabilities, showing the Medical Assessment Council’s conclusion on the percentage of working capacity decrease, for relatives who suffer a working capacity decrease of 81% or more.

3. In case a relative of the dead person is only entitled to funeral allowance, a dossier of request for enjoyment of funeral allowance must comprise:

a/ The social insurance book of such person, except persons currently enjoying pension or monthly allowance;

b/ A copy of the death certificate or an extract of the death declaration, or a copy of the death notice or a copy of the court’s decision declaring such person dead;

c/ A declaration form of the organization or individual in charge of funeral.

4. The settlement of survivorship allowance regime for foreigners shall be provided by the Government.

Article 91. Settlement of survivorship allowance regime

1. Within 90 days after the death of a person having his/her period of social insurance premium payment reserved, a person enjoying pension or a person suspended from enjoying pension or monthly occupational accident or occupational disease allowance, his/her relative or the organization or individual in charge of his/her funeral shall submit the dossier specified in Article 90 of this Law to a social insurance agency.

2. Within 90 days after the death of an employee currently paying compulsory social insurance premiums, his/her relative or the organization or individual in charge of his/her funeral shall submit the dossier specified in Article 90 of this Law to the employer.

Within 30 days after receiving a complete dossier from the employee’s relative, the employer shall submit the dossier to the social insurance agency.

3. Within 10 working days after receiving a complete and valid dossier, the social insurance agency shall settle survivorship allowance; or issue a written reply stating the reason for its refusal to settle survivorship allowance.

Article 92. Delayed settlement of compulsory social insurance regimes

1. In case of submitting  a dossier after the time limit specified in Clauses 1 and 2, Article 48; Clause 1, Article 49; Clause 1, Article 62; Clause 1, Article 63; Clause 1, Article 79; or Clauses 1 and 2, Article 91, of this Law expires, the dossier submitter shall make written explanations and send them to the social insurance agency upon submission of the dossier.

2. In case of delayed submission of a dossier of request for settlement of compulsory social insurance regime or delayed settlement of compulsory social insurance regime as compared to the law-specified time limit, thus damaging the lawful rights and interests of beneficiaries, compensation shall be paid in accordance with law, except cases in which such delay is due to the fault of the beneficiaries.

Article 93. Forms of payment of pension and social insurance allowances

1. Payment via beneficiaries’ accounts opened at commercial banks or foreign bank branches established and operating in Vietnam.

2. Payment directly by social insurance agencies or service organizations authorized by social insurance agencies.

3. Payment via employers.

Chapter VI

VOLUNTARY SOCIAL INSURANCE

Section 1

MATERNITY ALLOWANCE

Article 94. Beneficiaries of and conditions for enjoyment of maternity allowance

1. Persons who have paid voluntary social insurance premiums, or who have concurrently paid compulsory social insurance premiums and voluntary social insurance premiums for full 6 months or more within 12 months before childbirth are entitled to maternity allowance when they are: 

a/ Female employees giving birth; or,

b/ Male employees whose wives give birth.

2. In case only the mother is covered by social insurance but dies after childbirth, the father or the direct fosterer is entitled to maternity allowance.

3. In case both father and mother are covered by social insurance and fully satisfy the conditions for enjoyment of maternity allowance specified in Clause 1 of this Article, only one of them is entitled to maternity allowance.

4. In case a person defined in Clause 1 of this Article fully satisfies the conditions for enjoyment of maternity allowance under voluntary social insurance and the conditions for enjoyment of maternity regime under compulsory social insurance, he/she is only entitled to maternity regime under compulsory social insurance.

5. In case the mother fully satisfies the conditions for enjoyment of maternity regime under compulsory social insurance and the father fully satisfies the conditions for enjoyment of maternity allowance under voluntary social insurance, the mother is entitled to maternity regime under compulsory social insurance and the father is entitled to maternity allowance under voluntary social insurance.

6. In case the father fully satisfies the conditions for enjoyment of maternity regime under compulsory social insurance and the mother fully satisfies the conditions for enjoyment of maternity allowance under voluntary social insurance, the father is entitled to maternity regime under compulsory social insurance and the mother is entitled to maternity allowance under voluntary social insurance.

Article 95. Maternity allowance

1. The maternity allowance level is VND 2,000,000 for each child born, or for each fetus of 22 weeks or more that dies in uterus or dies during labor.

When giving birth, female employees who are ethnic minority people or female employees being Kinh ethnic people whose husbands are ethnic minority people from poor households are also entitled to other support policies under the Government’s regulations.

2. State budget funds shall be allocated for implementation of Clause 1 of this Article. The Government shall decide to adjust levels of maternity allowance in conformity with socio-economic development conditions and the state budget’s capacity in each period.

Article 96. Dossiers of request for enjoyment of maternity allowance

A dossier of request for enjoyment of maternity allowance must comprise one of the following papers:

1. A copy of the birth certificate or an extract of the birth declaration or a copy of the temporary birth certificate of the child;

2. In case of intrauterine stillbirth, fetal death during labor or child death after birth while a temporary birth certificate has not yet been issued, a dossier must comprise one of the following papers:

a/ The original or a copy of the summary of the female employee’s medical records, showing the information about the child’s death;

b/ The original or a copy of the discharge certificate of the female employee giving birth, showing the information about the child’s death;

c/ A copy of death notice of the child;

d/ A commune-level People’s Committee’s written certification, in case the child dies within 24 hours after birth.

Article 97. Settlement of maternity allowance

1. Within 60 days after the date of childbirth, the employee shall submit a dossier specified in Article 96 of this Law to a social insurance agency.

2. Within 5 working days after receiving a complete and valid dossier, the social insurance agency shall settle maternity allowance; or issue a written reply stating the reason for its refusal to settle maternity allowance.

Section 2

RETIREMENT REGIME

Article 98. Beneficiaries of and conditions for pension enjoyment

Persons covered by voluntary social insurance are entitled to pension when they reach the retirement age specified in Clause 2, Article 169 of the Labor Code and have paid social insurance premiums for full 15 years or more.

Article 99. Levels of monthly pension

1. The level of monthly pension for subjects who fully satisfy the conditions specified in Article 98 of this Law is:

a/ Equal to 45% of the average income used for social insurance premium payment as specified in Article 104 of this Law, corresponding to 15 years of social insurance premium payment, which shall be added with 2% for each additional year of social insurance premium payment, but must not exceed 75%, for female employees;

b/ Equal to 45% of the average income used for social insurance premium payment as specified in Article 104 of this Law, corresponding to 20 years of social insurance premium payment, which shall be added with 2%, for each additional year of social insurance premium payment, but must not exceed 75%, for male employees.

For male employees who have paid social insurance premiums for between full 15 years and under 20 years, the level of monthly pension is equal to 40% of the average income used for social insurance premium payment as specified in Article 104 of this Law, corresponding to 15 years of social insurance premium payment, which shall be added with 1%, for each additional year of social insurance premium payment.

2. The adjustment of pension must comply with Article 67 of this Law.

3. For employees who fully satisfy the conditions for pension enjoyment and have the period of social insurance premium payment under a treaty to which the Socialist Republic of Vietnam is a contracting party but have paid social insurance premiums in Vietnam for under 15 years, the level of monthly pension for each year of this period is equal to 2.25% of the average income used for social insurance premium payment as specified in Article 104 of this Law.

Article 100. Lump-sum allowance upon retirement

1. Male employees and female employees who have paid social insurance premiums for over 35 years and over 30 years, respectively, are entitled to not only pension but also lump-sum allowance upon retirement.

2. The level of lump-sum allowance is equal to half of the average income used for social insurance premium payment as specified in Article 104 of this Law, for each additional year of social insurance premium payment as specified in Clause 1 of this Article until an employee reaches the law-specified retirement age.

In case an employee fully satisfies the conditions for pension enjoyment specified in Article 98 of this Law but continues to pay social insurance premiums, the level of lump-sum allowance is equal to twice the average income used for social insurance premium payment as specified in Article 104 of this Law, for each excessive year of social insurance premium payment as specified in Clause 1 of this Article, counted from the time the employee reaches the law-specified retirement age until the time of retirement.

Article 101. Time of pension enjoyment

1. The subjects specified in Article 98 of this Law are entitled to pension on the first day of the month following the month when they fully satisfy the conditions for pension enjoyment specified in Article 98 of this Law.

2. If a person covered by social insurance continues to pay voluntary social insurance premiums after he/she fully satisfies the conditions for pension enjoyment, he/she is entitled to receive pension on the first day of the month following the month when they stop premium payment and request pension enjoyment.

3. In case a person covered by voluntary social insurance makes a lump-sum premium payment for the years in which he/she has not yet paid premiums as specified at Point e, Clause 2, Article 36 of this Law, he/she is entitled to receive pension on the first day of the month following the month when he/she has fully paid the premiums for such years.

4. The Minister of Labor, Invalids and Social Affairs shall detail this Article; and provide the calculation of pension and determination of conditions for settlement of retirement regime on a case-by-case basis.

Article 102. Lump-sum social insurance allowance

1. The subjects specified in Clause 4, Article 2 of this Law are entitled to lump-sum social insurance allowance upon their request when:

a/ They have reached the retirement age specified in Clause 2, Article 169 of the Labor Code but have paid social insurance premiums for under full 15 years and do not continue paying social insurance premiums.

In case an employee does not choose to enjoy lump-sum social insurance allowance, he/she may choose to enjoy monthly allowance under Article 23 of this Law;

b/ They settle abroad;

c/ They suffer cancer, poliomyelitis, decompensated cirrhosis, serious tuberculosis, or AIDS;

d/ They suffer a working capacity decrease of 81% or more; they are persons with extremely serious disabilities; or,

dd/ They have the period of social insurance premium payment before the effective date of this Law that is shorter than full 20 years, but do not continue paying premiums after 12 months from the end date of such period.

2. The level of lump-sum social insurance allowance shall be calculated based on the number of years of social insurance premium payment and bases for social insurance premium payment; for each year of premium payment, the allowance is:

a/ Equal to 1.5 times the average monthly income used for social insurance premium payment, for the years of premium payment prior to 2014.

In case the period of social insurance premium payment includes the period before 2014 and the period after 2014 while the period prior to 2024 has odd months, such odd months shall be included in the period of social insurance premium payment on and after 2014 for calculation of the level of lump-sum social insurance allowance;

b/ Equal to twice the average monthly income used for social insurance premium premiums, for the years of premium payment on and after 2014;

c/ In case the period of social insurance premium payment is under full 1 year, the level of lump-sum social insurance allowance is equal to the paid premium amount but must not exceed twice the average income used for social insurance premium payment.

3. The level of lump-sum social insurance allowance for the subjects eligible for the State’s support under Clause 2 of this Article is exclusive of the State’s monetary support for payment of voluntary social insurance premiums, except the cases specified at Points c and d, Clause 1 of this Article.

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

5. In case an employee specified at Point b, c or d, Clause 1 of this Article fully satisfies the conditions for enjoyment of pension and the conditions for enjoyment of lump-sum social insurance allowance, he/she may choose to receive pension or lump-sum social insurance allowance.

6. The Government shall detail this Article.

Article 103. Reservation of the period of social insurance premium payment

Employees who stop voluntary social insurance premium payment without fully satisfying the conditions for pension enjoyment specified in Article 98 or without receiving lump-sum social insurance allowance under Article 102 of this Law or without enjoying monthly allowance under Article 23 of this Law are entitled to have their period of social insurance premium payment reserved.

Article 104. Average income used for voluntary social insurance premium payment

1. The average income used for voluntary social insurance premium payment is the average of incomes used for social insurance premium payment in the entire period of premium payment.

2. Monthly incomes for which social insurance premiums have been paid for use as a basis for calculating the average income used for social insurance premium payment for employees shall be adjusted based on the consumer price index in each period under the Government’s regulations.

Article 105. Dossiers of request for enjoyment of pension for persons covered by voluntary social insurance

A dossier of request for enjoyment of pension for a person covered by voluntary social insurance must comprise the employee’s social insurance book and a written request for enjoyment of pension.

Article 106. Dossier of request for enjoyment of lump-sum social insurance allowance

1. A dossier of request for enjoyment of lump-sum social insurance allowance must comprise:

a/ The employee’s social insurance book;

b/ The employee’s written request for enjoyment of lump-sum social insurance allowance.

2. For the case specified at Point b, Clause 1, Article 102 of this Law, in addition to the dossier specified in Clause 1 of this Article, it is required to submit a copy of a competent agency’s written certification of renunciation of Vietnamese nationality, or a certified or notarized Vietnamese translation of one of the following papers:

a/ The employee’s passport issued by the concerned foreign country;

b/ The employee’s visa issued by a competent foreign agency, certifying such country’s permission for the employee to enter for settlement;

c/ The employee’s permanent residence card issued by a competent foreign agency;

d/ Other lawful papers showing overseas settlement in accordance with the Government’s regulations.

3. For the case specified at Point c, Clause 1, Article 102 of this Law, in addition to the dossier specified in Clause 1 of this Article, it is required to submit a summary of the employee’s medical records, or the original or a copy of the discharge certificate.

4. For the case specified at Point d, Clause 1, Article 102 of this Law, in addition to the dossier specified in Clause 1 of this Article, it is required to submit the written record of working capacity decrease assessment, made by the Medical Assessment Council, or a copy of the written certification of extremely severe disabilities.

Article 107. Settlement of pension or lump-sum social insurance allowance for persons having their period of social insurance premium payment reserved and persons covered by voluntary social insurance

1. Within 20 days prior to the time of becoming eligible for pension enjoyment, a person having his/her period of social insurance premium payment reserved or a person covered by voluntary social insurance shall submit a dossier specified in Article 105 of this Law to a social insurance agency.

2. An employee eligible for, and wishing to receive, lump-sum social insurance allowance shall submit a dossier specified in Article 106 of this Law to a social insurance agency.

The end of the last day of the month in which an employee stops voluntary social insurance premium payment or the month in which an employee terminates a labor contract shall be used as a basic for determination of the time he/she is eligible for lump-sum social insurance allowance, for the social insurance beneficiaries specified at Point dd, Clause 1, Article 102 of this Law.

3. Within 20 days, excluding public holidays, after receiving a complete and valid dossier, for a requester for pension, or within 7 working days after receiving a complete and valid dossier, for a requester for lump-sum social insurance allowance, the social insurance agency shall settle the allowance; or issue a written reply stating the reason for its refusal to settle the allowance.

Section 3

SURVIVORSHIP ALLOWANCE REGIME

Article 108. Beneficiaries of survivorship allowance regime

Beneficiaries of survivorship allowance regime of persons covered by voluntary social insurance who die are the organizations or individuals in charge of the dead persons’ funeral as specified in Clause 1, Article 109 of this Law; and their relatives specified in Clause 3, Article 109; and Clause 1, Article 110, of this Law.

Article 109. Funeral allowance

1. When the following persons die, the organizations or individuals in charge of their funeral are entitled to funeral allowance:

a/ Persons who have paid social insurance premiums for full 60 months or more;

b/ Persons currently enjoying pension or persons suspended from enjoying pension.

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

3. When a person defined in Clause 1 of this Article is declared dead by the court, his/her relatives are entitled to the allowance specified in Clause 2 of this Article.

Article 110. Lump-sum survivorship allowance

1. In case persons covered by voluntary social insurance, or having their period of social insurance premium payment reserved, or enjoying pension, or being suspended from enjoying pension die, their relatives are entitled to lump-sum survivorship allowance.

2. The level of lump-sum survivorship allowance for relatives of persons covered by voluntary social insurance or having their period of social insurance premium payment reserved shall be calculated based on the number of years of social insurance premium payment; for each year of premium payment, the allowance is:

a/ Equal to 1.5 times the average income used for social insurance premium payment, for the years of premium payment prior to 2014.

In case the period of social insurance premium payment includes the period before 2014 and the period after 2014 and the period prior to 2014 has odd months, such odd months shall be included in the period of social insurance premium payment on and after 2014;

b/ Equal to twice the average income used for social insurance premium payment, for the years of premium payment on and after 2014;

c/ Equal to the paid premium amount, in case employees have paid social insurance premiums for under full 60 months.

3. In case a person concurrently pays compulsory social insurance premiums and voluntary social insurance premiums, the level of lump-sum survivorship allowance is at least equal to 3 times the average salary and income used for social insurance premium payment.

4. The level of lump-sum survivorship allowance for relatives of persons currently enjoying pension or suspended from enjoying pension who die shall be calculated based on the period of pension enjoyment and is:

a/ Equal to 48 months’ current pension, if such persons die within the first 2 months of the period of pension enjoyment;

b/ If such persons die in the third month of the period of pension enjoyment or later, for each month, the allowance shall be reduced by half-month’s pension as compared to the allowance level specified at Point a of this Clause but is not lower than 3 months’ current pension.

Article 111. Retirement regime and survivorship allowance regime for persons who concurrently pay compulsory social insurance premiums and voluntary social insurance premiums

1. Retirement regime and survivorship allowance regime for persons who concurrently pay compulsory social insurance premiums and voluntary social insurance premiums are as follows:

a/ The conditions for enjoyment and levels of pension must comply with the policy on compulsory social insurance, for the persons defined in Article 64 or 65 of this Law who have paid compulsory social insurance premiums for full 15 years or more or for full 20 years or more, respectively;

b/ Being entitled to monthly survivorship allowance in accordance with the policy on compulsory social insurance, for persons who have paid compulsory social insurance premiums for full 15 years or more;

c/ Being entitled to funeral allowance in accordance with the policy on compulsory social insurance, for persons who have paid compulsory social insurance premiums for full 12 months or more.

2. The Government shall detail this Article.

Article 112. Dossier of request for, and settlement of, survivorship allowance regime

1. A dossier of request for enjoyment of the survivorship allowance regime is as follows:

a/ For relatives of persons currently paying social insurance premiums or having their period of social insurance premium payment reserved, a dossier of request for enjoyment of the survivorship allowance regime must comprise the papers specified at Points a, b and c, Clause 1, Article 90 of this Law;

b/ For relatives of persons currently enjoying pension or persons suspended from enjoying pension, a dossier of request for enjoyment of the survivorship allowance regime must comprise the papers specified at Points a and b, Clause 2, Article 90 of this Law;

c/ For persons only entitled to funeral allowance, a dossier of request for enjoyment of funeral allowance must comprise the papers specified in Clause 3, Article 90 of this Law.

2. Settlement of the survivorship allowance regime:

a/ Within 90 days after the death of a person having his/her period of social insurance premium payment reserved, a person covered by voluntary social insurance, a person enjoying pension, or a person suspended from enjoying pension, his/her relatives shall submit a dossier to a social insurance agency;

b/ Within 10 working days after receiving a complete and valid dossier, the social insurance agency shall settle the survivorship allowance regime; or issue a written reply stating the reason for its refusal to settle the regime.

Article 113. Delayed settlement of voluntary social insurance regime

1. In case of submission of a dossier after the time limit specified in Clause 1, Article 97; Clause 1, Article 107; or at Point a, Clause 2, Article 112, of this Law, the dossier submitter shall make written explanations and send them to the social insurance agency upon submission of the dossier.

2. In case of delayed submission of a dossier of request for settlement the voluntary social insurance regime or delayed settlement the voluntary social insurance regime as compared to  the law-specified time limit, thus damaging the lawful rights and interests of beneficiaries, compensation shall be paid in accordance with law, except cases in which such delay is due to the fault of the beneficiaries.

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

1. Payment via beneficiaries’ accounts opened at commercial banks or foreign bank branches established and operating in Vietnam.

2. Payment directly by social insurance agencies or service organizations authorized by social insurance agencies.

Article 115. Lump-sum allowance for persons enjoying pension who settle abroad; change of places for receiving pension; suspension from, termination or resumption of pension enjoyment

1. The lump-sum allowance for persons covered by voluntary social insurance and enjoying pension who settle abroad and wish to receive lump-sum allowance is as follows:

a/ The lump-sum allowance for a person enjoying pension shall be calculated based on his/her period of social insurance premium payment and is equal to 1.5 months’ current pension for each year of payment of social insurance premiums prior to 2014 and equal to 2 months’ current pension for each year of payment of social insurance premiums on and after 2014; after that, for each month he/she has received pension, the lump-sum allowance shall be deducted by half of a month’s pension. The lowest allowance is equal to 3 months’ current pension;

b/ The lump-sum allowance for persons enjoying monthly social insurance allowance is equal to 3 months’ current allowance;

c/ A dossier of request for lump-sum allowance must comprise a written request for lump-sum allowance together a copy of a competent agency’s written certification of the requester’s renunciation of Vietnamese nationality, or a certified or notarized Vietnamese translation of the paper specified at Point a, b, c, or d, Clause 2, Article 106 of this Law;

d/ Within 7 working days after receiving a complete and valid dossier, the social insurance agency shall settle the allowance; or issue a written reply stating the reason for its refusal to settle the allowance.

2. In case a person enjoying pension moves to another place of residence within the country and wishes to receive his/her social insurance allowance at the new place of residence:

a/ If he/she wishes to change the form or place of receipt of the social insurance allowance due to change of the place of residence within the country, he/she shall send a written request to the social insurance agency that is currently in charge of paying the allowance;

b/ Within 5 working days after receiving the request specified at Point a of this Clause, the social insurance agency shall settle the allowance; or issue a written reply stating the reason for its refusal to settle the allowance.

3. The suspension from, termination and resumption of pension enjoyment must comply with Articles 75, 80 and 81 of this Law.

Chapter V

THE SOCIAL INSURANCE FUND

Section 1

FORMATION AND USE OF THE SOCIAL INSURANCE FUND

Article 116. The social insurance fund

1. The social insurance fund is a financial fund independent from the state budget; and subject to accounting, formulation of financial statements and internal audit in accordance with the accounting law and other relevant laws.

2. Every 3 years, the State Audit Office of Vietnam shall audit the social insurance fund and its investment activities, and report audit results to the National Assembly. At the request of the National Assembly, National Assembly Standing Committee and Government, the social insurance fund shall be audited on an unscheduled basis.

When carrying out inspection and state audit activities related to social insurance, if detecting overlaps or duplications, inspection agencies shall coordinate with state audit offices in handling such overlaps or duplications in accordance with the Law on Inspection and the Law on State Audit, ensuring that a specific activity of an organization or individual is subject to inspection by only one inspection agency or state audit office, and ensuring the prevention, detection and handling of violations of the law on social insurance.

Article 117. Sources forming the social insurance fund

1. Premiums paid by employers under regulations.

2. Premiums paid by employees under regulations.

3. Profits from the fund’s investment activities.

4. The state budget’s allocations.

5. Other lawful revenue sources.

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

1. The social insurance fund is composed of the following component funds:

a/ The sickness and maternity fund;

b/ The retirement and survivorship fund;

c/ The occupational accident and disease insurance fund in accordance with the Law on Occupational Safety and Health.

2. The unemployment insurance fund must comply with the Law on Employment.

Article 119. Use of the social insurance fund

1. Payment of compulsory social insurance and voluntary social insurance allowances to employees specified in Chapters V and VI of this Law, and monthly allowances under Article 23 of this Law.

2. Payment of health insurance premiums for:

a/ Pensioners;

b/ Persons who take leave and enjoy monthly occupational accident or disease allowance;

c/ Persons who take maternity allowance leave for 14 working days or longer in a month;

d/ Persons who take sickness allowance leave, for those suffering diseases on the Ministry of Health-promulgated list of diseases requiring prolonged treatment;

dd/ Persons who take sickness allowance leave for 14 working days or longer in a month;

3. Payment of charges for assessment of the working capacity decrease level in case employees take such assessment not recommended by their employers and assessment results show that these employees are eligible for social insurance regime.

4. Payment of expenses for social insurance organization and operation specified in Article 120 of this Law.

5. Investment to preserve and develop the fund under Section 2 of this Chapter.

Article 120. Expenses for social insurance organization and operation

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

a/ Carrying out public communication about, disseminating, answering inquires, and providing consultancy on social insurance policies and laws; and organizing professional training and further training on social insurance;

b/ Carrying out social insurance-related administrative reform; developing and managing social insurance participants and beneficiaries;

c/ Investing in, upgrading, renovating, expanding, maintaining and repairing assets, and renting and procuring assets, goods and services related to social insurance management and operation;

d/ Organizing the collection of social insurance premiums and payment of social insurance allowances; and apparatus operation of social insurance agencies at all levels and the Board of Commissioners of the Vietnam Social Security.

2. Expenses for social insurance organization and operation shall be calculated based on the percentage of estimated social insurance revenues and expenditures, excluding amounts for payment of health insurance premiums for social insurance beneficiaries, and deducted from profits of investment activities of the social insurance fund.

3. Every 3 years, the Government shall report to the National Assembly Standing Committee for decision the levels of expenses for social insurance organization and operation.

4. The State Audit Office of Vietnam shall conduct annual audit of account-finalization reports on expenses for social insurance organization and operation.

5. The Government shall detail Clauses 1 and 2 of this Article.

Section 2

INVESTMENT ACTIVITIES OF THE SOCIAL INSURANCE FUND

Article 121. Investment principles

1. Investment activities of the social insurance fund must ensure safety, sustainability and efficiency.

2. To diversify investment portfolios, structure and methods suitable to capacity and physical foundations of the social insurance fund’s investment organizations; to prioritize investment in government bonds, especially long-term ones.

3. Investment activities of the social insurance fund must comply with long-term investment strategies and annual investment plans.

Article 122. Investment portfolios and investment methods

1. The social insurance fund’s investment portfolios in the domestic market include:

a/ The Government’s debt instruments, including government bonds, treasury bills and national construction bonds;

b/ Municipal bonds and government-guaranteed bonds;

c/ Deposits at state-owned commercial banks and joint-stock commercial banks with more than 50% of charter capital held by the State; it is not allowed to carry out investment activities in commercial banks currently placed under special control;

d/ Bonds and deposit certificates of state-owned commercial banks and joint-stock commercial banks with more than 50% of charter capital held by the State; it is not allowed to carry out investment activities in commercial banks currently placed under special control.

2. Investment of the social insurance fund in the international market is government bonds.

3. Investment methods of the social insurance fund include self-investment and investment entrustment in the domestic and international market.

4. The Government shall provide the roadmap for diversification and criteria of investment portfolios, structure and methods of the social insurance fund, adhering to the principles specified in Article 121 of this Law.

Article 123. Management of investment activities of the social insurance fund

1. The social insurance fund shall make investment and be independently accounted by each of its component funds.

2. Investment activities of the social insurance fund are subject to control, risk management and making of deductions for risk provisions.

3. The Government shall specify the process of control, risk management and making of deductions for and use of risk provisions.

Chapter VIII

SUPPLEMENTARY RETIREMENT INSURANCE

Article 124. Supplementary retirement insurance participants

Supplementary retirement insurance participants are employers and employees.

Article 125. Principles of supplementary retirement insurance

1. Supplementary retirement insurance premium rates shall be voluntarily agreed upon by employers and employees.

2. Contributions to the supplementary retirement insurance fund shall be managed for each individual retirement account.

3. The management of the supplementary retirement insurance fund shall be carried out in a public and transparent manner, ensuring that the fund’s investment is compliant with law.

4. Supplementary retirement insurance allowance levels shall be determined based on the balance of the individual retirement accounts at the time of payment, which is accumulated through investment activities of the supplementary retirement insurance fund according to market principles.

Article 126. The supplementary retirement insurance fund

1. The supplementary retirement insurance fund is a financial fund independent from the state budget; and subject to accounting, formulation of financial statements and audit in accordance with the accounting and audit laws.

2. Sources forming the supplementary retirement insurance fund include contributions of employers and employees, and profits from the fund’s investment activities.

3. The supplementary retirement insurance fund is used to pay supplementary retirement allowances to employees, and organization and management expenses.

Article 127. The State’s policies on supplementary retirement insurance

1. To promote the development of supplementary retirement insurance through preferential policies provided by the tax laws.

2. To improve laws and policies on supplementary retirement insurance, and organize the implementation of supplementary retirement insurance policies in a professional, modern and transparent manner; to create conditions for employers and employees to have more choices of insurance participation to receive higher levels of pension.

3. The Government shall specify supplementary retirement insurance.

Chapter IX

COMPLAINTS AND DENUNCIATIONS ABOUT, AND HANDLING OF VIOLATIONS RELATED TO, SOCIAL INSURANCE

Article 128. The right to file complaints about social insurance

Individuals, agencies and organizations have the right to request competent agencies, organizations and individuals to review the latter’s decisions and acts when having grounds to believe that such decisions and acts are contrary to the law on social insurance and infringe upon their lawful rights and interests.

Article 129. Complaints and settlement of complaints about social insurance-related administrative decisions and acts of state administrative agencies, social insurance agencies and competent persons of state administrative agencies and social insurance agencies

1. Complaints and settlement of complaints about social insurance-related administrative decisions and acts of state administrative agencies or competent persons of state administrative agencies; and complaints and settlement of complaints about decisions on sanctioning of administrative violations of social insurance agencies or competent persons of social insurance agencies must comply with the law on complaints, except the case specified in Clause 2 of this Article.

2. Complaints and settlement of complaints about decisions and acts in social insurance inspection activities must comply with the inspection law.

Article 130. Complaints and settlement of complaints about social insurance-related decisions and acts

1. A social insurance-related decision is a document issued by a social insurance agency or the competent person of a social insurance agency to implement the law on social insurance.

2. A social insurance-related act is an act committed by a social insurance agency or the competent person of a social insurance agency performing or failing to perform its/his/her responsibilities in accordance with the law on social insurance.

3. Except the case specified in Clause 5 of this Article, procedures for filing a complaint about a social insurance-related decision or act are as follows:

a/ When having grounds to believe that a social insurance-related decision or act is contrary to law and infringes upon his/her lawful rights and interests, the complainant shall file a first-time complaint to the person who has issued the decision or the social insurance agency employing the person who has committed the act or initiate a lawsuit at court in accordance with law;

b/ In case the complainant disagrees with the decision on settlement of the first-time complaint or the complaint has not been settled within the law-specified time limit, he/she has the right to file a second-time complaint to the head of the immediately superior social insurance agency employing the person competent to settle the first-time complaint or initiate a lawsuit at court in accordance with law.

In case the complainant disagrees with the decision on settlement of the first-time complaint of the Head of the Vietnam Social Security or the complaint has not been settled within the law-specified time limit, he/she has the right to initiate a lawsuit at court in accordance with law;

c/ In case the complainant disagrees with the decision on settlement of the second-time complaint or the complaint has not been settled within the law-specified time limit, he/she has the right to initiate a lawsuit at court in accordance with law.

4. Except the case specified in Clause 5 of this Article, the competence to settle complaints about social insurance-related decisions or acts of social insurance agencies is as follows:

a/ The head of a social insurance agency is competent to settle a first-time complaint about the social insurance-related decision or act of his/her own and of the competent person under his/her management;

b/ The head of the immediately superior social insurance agency is competent to settle the second-time complaint about the social insurance-related decision or act that has been settled by the head of the subordinate social insurance agency for the first time but is still being complained about or when the first-time complaint is left unsettled though the law-specified time limit for settlement has expired.

5. The settlement of complaints about decisions or acts related to the enjoyment of social insurance allowances or the calculation of working time in the state sector for enjoyment of social insurance before January 1, 1995, in case the original documents are insufficient or no longer available, or the employee-managing agencies or units no longer exist, shall be carried out as follows:

a/ Heads of provincial-level social insurance agencies shall settle first-time complaints;

b/ In case complainants do not agree with first-time complaint settlement by heads of provincial-level social insurance agencies or complaints have not yet been settled within the law-specified time limit, they have the right to file complaints to chairpersons of provincial-level People’s Committees or initiate lawsuits at court in accordance with law;

c/ In case complainants do not agree with second-time complaint settlement by chairpersons of provincial-level People’s Committees or complaints have not yet been settled within the law-specified time limit, they have the right to initiate lawsuits at court in accordance with law.

6. The statute of limitations for filing complaints, and the order and procedures for settling complaints about social insurance must comply with the law on complaints.

7. The Government shall detail this Article.

Article 131. Denunciations and settlement of denunciations about social insurance

1. The filing and settlement of denunciations against law violations in the performance of social insurance-related tasks and official duties and violations of the law on state management in the field of social insurance shall be carried out in accordance with the law on denunciations.

2. Social insurance agencies shall settle denunciations about violations in the implementation of the law on social insurance, except the case specified in Clause 3 of this Article.

3. Chairpersons of provincial-level People’s Committees shall settle denunciations against law violations committed by agencies, organizations and individuals in the implementation of the law on social insurance before 1995.

4. The order and procedures for filing and settlement of denunciations against law violations specified in Clauses 2 and 3 of this Article must comply with the law on denunciations.

5. The Government shall detail this Article.

Article 132. Handling of violations of the law on social insurance

1. Agencies and organizations that violate this Law shall, depending on the nature and severity of their violations, be subject to sanctioning of administrative violations or examined for penal liability; and compensate for any damage caused in accordance with law.

2. Individuals that violate this Law shall, depending on the nature and severity of their violations, be subject to sanctioning of administrative violations or disciplinary handling, or examined for penal liability; and compensate for any damage caused in accordance with law.

Chapter X

STATE MANAGEMENT OF SOCIAL INSURANCE

Article 133. Contents of state management of social insurance

1. To promulgate, or submit to competent authorities for promulgation and organize the implementation of, social insurance strategies, policies and laws.

2. To carry out public communication, dissemination and education about the law on social insurance.

3. To make state statistics on social insurance.

4. To provide training and further training to, and develop, social insurance-related human resources.

5. To organize the social insurance implementation apparatus.

6. To promulgate financial mechanisms and regime of the social insurance fund.

7. To inspect, examine, settle complaints and denunciations about social insurance, and handle violations of the law on social insurance.

8. To carry out preliminary and final reviews of, and commendations on, social insurance.

9. To carry out international cooperation on social insurance.

Article 134. Responsibility for state management of social insurance

1. The Government shall uniformly perform the state management of social insurance.

2. The Ministry of Labor, Invalids and Social Affairs shall act as the focal agency assisting the Government in performing the state management of social insurance; the Ministry of Finance shall assist the Government in performing the state management of finance of social insurance and finance of the social insurance fund.

3. Ministries and ministerial-level agencies shall, within the ambit of their tasks and powers, perform and coordinate with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance in performing the state management of social insurance.

4. People’s Committees at all levels shall perform the state management of social insurance in their localities.

5. The Vietnam Social Security shall coordinate with the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and provincial-level People’s Committees in performing the state management of social insurance.

Article 135. Responsibilities of the Government

1. To uniformly manage, direct and ensure close coordination among state management agencies, implementing agencies and related agencies in implementing social insurance.

2. To provide account-finalization, and assign state management agencies to approve, appraise and accept the account-finalization of expenses for social insurance organization and operation; and provide account-finalization of revenues and expenditures of the social insurance fund, the health insurance fund and the unemployment insurance fund.

3. To carry out social insurance-related administrative reform to ensure better convenience and benefits for social insurance participants and beneficiaries.

4. To decide or submit to competent authorities for decision on handling and support measures in case of necessity to protect social insurance-related legitimate rights and interests of employees and employers.

5. Annually, to report to the National Assembly on the implementation of social insurance policies and regimes, and on the management and use of the social insurance fund. Every 5 years, to report to the National Assembly on the assessment and forecast of the balancing capacity of the retirement and survivorship fund.

Article 136. Responsibilities of the Ministry of Labor, Invalids and Social Affairs

1. To formulate and submit to competent authorities for promulgation or promulgate according to its competence policies and laws on social retirement allowances, compulsory social insurance, voluntary social insurance, and social insurance development strategies and plans; to issue a set of indicators to assess the level of satisfaction of organizations and individuals with the implementation of social insurance and unemployment insurance policies.

2. To assume the prime responsibility for, and coordinate with the Vietnam Social Security and related agencies and organizations in, developing and submitting to the Government for promulgation, indicators for development of compulsory social insurance and voluntary social insurance participants.

3. To carry out public communication, dissemination and education about regulations on social retirement allowances, compulsory social insurance and voluntary social insurance.

4. To direct and guide the implementation of policies and laws on social retirement allowances, compulsory social insurance, and voluntary social insurance.

5. To examine, inspect, handle law violations, and settle complaints and denunciations about social retirement allowances, compulsory social insurance, and voluntary social insurance, except those specified in Clause 2, Article 137 of this Law.

6. To assume the prime responsibility for, and coordinate with ministries, ministerial-level agencies, and the Vietnam Social Security in, submitting to the Government for decision handling measures in case of necessity to protect employees’ social insurance-related legitimate rights and interests.

7. To assume the prime responsibility for, and coordinate with other ministries and agencies in, conducting the statistical and information work on social insurance.

8. To organize training, further training and coaching on social insurance.

9. To organize scientific research and international cooperation on social insurance.

10. To assume the prime responsibility for, and coordinate with the Ministry of Finance in, preparing the Government’s report under Clause 5, Article 135 of this Law.

11. To submit to the Government regulations on functions, tasks, powers and organizational structure of social insurance agencies specified in Clause 2, Article 16 of this Law.

Article 137. Responsibilities of the Ministry of Finance

1. To formulate and submit to competent authorities for promulgation or promulgate according to its competence the financial mechanism on social insurance; and regulations on payment of expenses for social insurance organization and operation of Article 120 of this Law.

2. To examine, inspect, handle law violations and settle complaints and denunciations related to the financial management of social insurance.

3. To assume the prime responsibility for developing contents on the management and use of the social insurance fund and send them to the Ministry of Labor, Invalids and Social Affairs for summarization and preparation of the Government’s reports under Clause 5, Article 135 of this Law.

4. To assume the prime responsibility for preparing the Government’s report under Clause 3, Article 120 of this Law.

5. To submit to the Government regulations on investment activities of the social insurance fund; and account and allocate the social insurance fund’s component funds.

6. To formulate and submit to competent authorities for promulgation or promulgate according to its competence policies and laws on supplementary retirement insurance; to direct and guide the organization of implementation of policies and laws on supplementary retirement insurance; to monitor, assess, inspect and examine the implementation of supplementary retirement insurance; to handle law violations and settle complaints and denunciations about supplementary retirement insurance; to conduct the statistical and information work on supplementary retirement insurance.

Article 138. Responsibilities of People’s Committees at all levels

1. Provincial-level People’s Committees shall be held responsible before same-level People’s Councils for directing and organizing the implementation of social insurance policies, developing compulsory social insurance and voluntary social insurance participants, and handling those delaying or evading the payment of compulsory social insurance premiums in their localities.

2. People’s Committees at all levels shall perform the state management of social insurance in their localities according to the Government’s power delegation and have the following responsibilities:

a/ To direct and organize the implementation of social insurance policies and laws;

b/ To set targets for development of compulsory social insurance and voluntary social insurance participants in annual socio-economic development plans and submit them to the competent agencies for decision;

c/ To organize the public communication and dissemination of social insurance policies and laws;

d/ To examine, inspect, sanction administrative violations, and settle complaints and denunciations related to social insurance;

dd/ To propose competent state agencies to amend and supplement social insurance policies and laws.

Chapter XI

IMPLEMENTATION PROVISIONS

Article 139. To amend and supplement a number of laws related to social insurance

1. To amend and supplement a number of articles of Law No. 84/2015/QH13 on Occupational Safety and Health as follows:

a/ To amend and supplement Clause 7, Article 42 as follows:

“7. Payment of expenses for organization and operation of occupational accident and occupational disease insurance in accordance with the Law on Social Insurance.”;

b/ To amend and supplement Clause 1, Article 43 as follows:

“1. Entitled to the occupational accident or occupational disease insurance regime specified in this Section are the employees participating in compulsory social insurance specified at Points a, b, c, d, dd, e, i and l, Clause 1, Article 2, and the employers specified in Clause 3, Article 2, of the Law on Social Insurance.”;

c/ To amend and supplement Point b, Clause 2, Article 44 as follows:

“b/ Profits from investment activities of the fund as specified in Articles 120 and 121 of the Law on Social Insurance;”;

d/ To amend and supplement Clause 3, Article 49 as follows:

“3. The suspension from or resumption of enjoyment of monthly occupational accident and occupational disease allowances and service allowance must comply with Article 75 of the Law on Social Insurance; dossiers and procedures for settling resumption of enjoyment of monthly occupational accident and occupational disease allowances must comply with Articles 80 and 81 of the Law on Social Insurance.”;

dd/ To amend and supplement Clause 5, Article 49 as follows:

“5. When beneficiaries of monthly occupational accident and occupational disease allowances move to foreign countries for permanent residence, they shall be provided with lump-sum allowances; such a lump-sum allowance amount must equal 3 times the monthly allowance they are enjoying. Dossiers and procedures for provision of lump-sum allowances must comply with the Law on Social Insurance.”;

e/ To amend and supplement Clause 3, Article 53 as follows:

“3. Employees who die during the period of medical treatment of injuries or diseases before they receive medical assessment for determination of their working capacity decrease levels.

Dossiers for enjoyment of survivorship allowance in case employees die of occupational accidents or occupational diseases must comply with Clause 1, Article 90 of the Law on Social Insurance.”.

2. To amend and supplement Point e, Clause 3, Article 57 of Law No. 38/2013/QH13 on Employment as follows:

“e/ Payment of expenses for unemployment insurance organization and operation in accordance with the Law on Social Insurance;”.

3. To annul Clause 2, Article 17 of Law No. 39/2009/QH12 on the Elderly.

Article 140. Effect

1. This Law takes effect on July 1, 2025.

2. Law No. 58/2014/QH13 on Social Insurance, which had a number of articles amended and supplemented under Law No. 84/2015/QH13, Law No. 35/2018/QH14, and Code No. 45/2019/QH14 (below collectively referred to as Law No. 58/2014/QH13) and the National Assembly’s Resolution No. 93/2015/QH13 of June 22, 2015, on the implementation of the policy on lump-sum payment of social insurance benefits to employees, cease to be effective on the effective date of this Law.

Article 141. Transitional provisions

1. Persons who are currently enjoying working capacity loss allowance, monthly on the Elderly accident or occupational disease allowance, monthly survivorship allowance or monthly allowance, for commune, ward or township cadres who have resigned from work, persons who are currently enjoying monthly allowance for rubber workers, and persons who are currently enjoying monthly allowance after the period of enjoyment of monthly working capacity loss allowance expires, shall have their enjoyment levels adjusted under the Government’s regulations.

2. Persons who were subject to termination or suspension from enjoying social insurance allowance because of currently serving imprisonment sentences without being entitled to suspended sentence before January 1, 2016, shall comply with the law on social insurance at the time of suspension.

3. Employees who worked and paid social insurance premiums before January 1, 1995, in areas eligible for region-based allowance, and employees who paid social insurance premiums, covering also the region-based allowance, before January 1, 2007, are entitled to a lump-sum region-based allowance when being permitted for enjoyment of pension or lump-sum social insurance allowance or survivorship allowance.

4. Persons who are currently enjoying pension, working capacity loss allowance or monthly occupational accident or occupational disease allowance, and simultaneously enjoying monthly region-based allowance at their places of permanent residence eligible for region-based allowance, may continue to enjoy the region-based allowance at their current levels of enjoyment. When their places of permanent residence are changed, the determination of enjoyable region-based allowance must comply with the Government’s regulations.

5. From the effective date of this Law, employees who have resigned from work and are currently enjoying the sickness allowance due to suffering diseases on the Minister of Health-issued list of diseases requiring prolonged treatment and employees who have resigned from work and are currently enjoying the maternity allowance under Law No. 58/2014/QH13, may continue to enjoy such allowances until the period for enjoyment of such allowances expires.

6. Upon the death of persons who are currently enjoying working capacity loss allowance or monthly allowance after the period for enjoying working capacity loss allowance expires, rubber workers who are currently enjoying monthly allowance, and commune, ward or township cadres who have resigned from work and are currently enjoying monthly allowance, their relatives may enjoy the survivorship allowance in accordance with the Government’s regulations.

7. For employees who started working in the state sector before January 1, 1995, such working period is counted for enjoyment of social insurance regimes in accordance with the Government’s regulations.

8. Annually, the State shall transfer an amount from the budget to the social insurance fund to ensure full payment of pension and social insurance allowances to persons who started enjoying pension or social insurance allowance before January 1, 1995.

9. Persons who participated in voluntary social insurance before January 1, 2021, and have paid voluntary social insurance premiums for full 20 years or more are entitled to pension when reaching full 60 years old, for men, or full 55 years old, for women, except those wishing to receive pension specified in Article 98 of this Law.

10. Employees who have paid social insurance premiums for full 15 years or more and obtained social insurance agencies’ written certifications on waiting for reaching the retirement age to enjoy pension specified in the Government’s Decree No. 12/CP of January 26, 1995, which had a number of articles amended and supplemented under Decree No. 01/2003/ND-CP of January 9, 2003, are entitled to pension when reaching full 60 years old, for men, or full 55 years old, for women.

Commune cadres who are defined in the Government’s Decree No. 09/1998/ND-CP of January 23, 1998, have obtained social insurance agencies’ decisions or certificates on waiting for reaching the retirement age to enjoy monthly allowance, are entitled to monthly allowance when reaching full 55 years old, for men, or full 50 years old, for women.

11. Persons who are defined at Points a, b, c, d, dd, g and i, Clause 1, Article 2 of this Law, and started paying social insurance premiums before the effective date of this Law and have paid voluntary social insurance premiums for full 20 years or more, may enjoy pension with the level at least equal to the reference level.

12. For compulsory social insurance and unemployment insurance premium amounts payable by employers under Law No. 58/2014/QH13 on Social Insurance and Law No. 38/2013/QH13 on Employment but by June 30, 2025, have neither been nor fully paid, they may be settled under this Law’s provisions on handling of cases of delayed payment or evasion of payment of insurance premiums.

13. When the basic salary has yet to be annulled, the reference level specified in this Law equals to the basic salary level. At the time of the basic salary level is annulled, the reference level must not be lower than the basic salary level.

14. Written authorizations for others to receive pension, social insurance allowance or other regimes under Law No. 58/2014/QH13 may remain valid through June 30, 2026.

15. The Government shall detail this Article.

This Law was passed on June 29, 2024, by the 15^th National Assembly of the Socialist Republic of Vietnam at its 7^th session.-

Chairman of the National Assembly
TRAN THANH MAN