Vietnamese
The Ministry of Labor, Invalids and Social Affairs issues Circular No. 01/2023/TT-BLDTBXH specifying coefficients for adjustment of monthly salaries and incomes for which social insurance premiums have been paid (hereafter called slippage coefficient).
Accordingly, the slippage coefficient is applicable from January 01, 2023, as follows:
Table 1: Applied for:
- Employees subject to the State-prescribed salary regime who start paying social insurance premiums from January 1, 2016, onward, have received lump-sum social insurance benefits or die whose relatives are entitled to a lump-sum survivorship allowance.
- Employees who pay social insurance premiums according to the employer-decided salary regime and have received a pension, lump-sum allowance upon retirement or lump-sum social benefits, or die whose relatives are entitled to lump-sum survivorship allowance.
Year | Adjustment coefficient in 2023 |
Before 1995 | 5.26 (increased by 0.16) |
1995 | 4.46 (increased by 0.13) |
1996 | 4.22 (increased by 0.13) |
1997 | 4.09 (increased by 0.13) |
1998 | 3.8 (increased by 0.12) |
1999 | 3.64 (increased by 0.11) |
2000 | 3.7 (increased by 0.12) |
2001 | 3.71 (increased by 0.12) |
2002 | 3.57 (increased by 0.11) |
2003 | 3.46 (increased by 0.11) |
2004 | 3.21 (increased by 0.1) |
2005 | 2.96 (increased by 0.09) |
2006 | 2.76 (increased by 0.09) |
2007 | 2.55 (increased by 0.08) |
2008 | 2.07 (increased by 0.06) |
2009 | 1.94 (increased by 0.06) |
2010 | 1.77 (increased by 0.05) |
2011 | 1.5 (increased by 0.05) |
2012 | 1.37 (increased by 0.04) |
2013 | 1.28 (increased by 0.05) |
2014 | 1.23 (increased by 0.03) |
2015 | 1.23 (increased by 0.04) |
2016 | 1.19 (increased by 0.03) |
2017 | 1.15 (increased by 0.03) |
2018 | 1.11 (increased by 0.03) |
2019 | 1.08 (increased by 0.03) |
2020 | 1.05 (increased by 0.03) |
2021 | 1 (No change) |
2022 | 1 (No change) |
Table 2: For employees who have paid voluntary social insurance premiums
Year | Adjustment coefficient in 2023 |
2008 | 2.07 (increased by 0.06) |
2009 | 1.94 (increased by 0.06) |
2010 | 1.77 (increased by 0.05) |
2011 | 1.5 (increased by 0.05) |
2012 | 1.37 (increased by 0.04) |
2013 | 1.28 (increased by 0.03) |
2014 | 1.23 (increased by 0.03) |
2015 | 1.23 (increased by 0.04) |
2016 | 1.19 (increased by 0.03) |
2017 | 1.15 (increased by 0.03) |
2018 | 1.11 (increased by 0.03) |
2019 | 1.08 (increased by 0.03) |
2020 | 1.05 (increased by 0.03) |
2021 | 1.03 (increased by 0.03) |
2022 | 1 (No change) |
2023 | 1 |
Application time: From January 01, 2023 to December 31, 2023.
Circular No. 01/2023/TT-BLDTBXH takes effect on February 20, 2023 and the provisions of this Circular apply from January 1, 2023.
