Social Insurance Law 2024 No. 41/2024/QH15 effective from July 01, 07

THE LAW

SOCIAL INSURANCE

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

This Law stipulates the rights and responsibilities of agencies, organizations and individuals regarding social insurance and the organization of social insurance implementation; social pension benefits; registration for participation and management of collection and payment of social insurance; compulsory social insurance and voluntary social insurance regimes and policies; social insurance fund; supplementary pension insurance; complaints, denunciations and handling of violations regarding social insurance; state management of social insurance.

Article 2. Subjects participating in compulsory social insurance and voluntary social insurance

1. Employees who are Vietnamese citizens and are subject to compulsory social insurance include:

a) Employees working under indefinite-term labor contracts or fixed-term labor contracts with a term of one month or more, including cases where the employee and employer agree on a different name but with content showing the paid work, salary and management, operation and supervision of one party;

b) Cadres, civil servants and public employees;

c) Defense workers and civil servants, police workers, and people working in other key organizations;

d) Officers and professional soldiers of the people's army; professional officers and non-commissioned officers; officers and technical non-commissioned officers of the people's police; people doing cryptographic work receiving salaries as soldiers;

d) Non-commissioned officers and soldiers of the people's army; non-commissioned officers and soldiers on duty in the people's police; military, police and cryptography students currently studying are entitled to living expenses;

e) Regular militia;

g) Employees working abroad under contracts as prescribed in the Law on Vietnamese Employees Working Abroad Under Contracts, except in cases where international treaties to which the Socialist Republic of Vietnam is a member provide otherwise;

h) A spouse who does not receive a salary from the state budget and is sent on a term of office with a member of a representative agency of the Socialist Republic of Vietnam abroad is entitled to a living allowance;

i) Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Board of Supervisors or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives receiving salaries;

k) Non-professional workers at commune, village and residential group levels;

l) The subjects specified in Point a of this Clause work part-time and have monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance payment;

m) Business household owners of business households with business registration participating in accordance with Government regulations;

n) Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Board of Supervisors or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives do not receive salaries.

2. Foreign employees working in Vietnam are subject to compulsory social insurance when working under a fixed-term labor contract with a term of 12 months or more with an employer in Vietnam, except in the following cases:

a) Internal transfer within the enterprise according to the provisions of law on foreign workers working in Vietnam;

b) At the time of signing the labor contract, the employee has reached retirement age as prescribed in Clause 2, Article 169 of the Labor Code;

c) International treaties to which the Socialist Republic of Vietnam is a member have other provisions.

3. Employers subject to compulsory social insurance include state agencies, public service units; agencies, units, enterprises of the People's Army, the People's Police and cryptographic organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies, organizations, international organizations operating in the territory of Vietnam; enterprises, cooperatives, cooperative unions, business households, other organizations and individuals that hire and use labor under labor contracts.

4. Subjects participating in voluntary social insurance include:

a) Vietnamese citizens aged 15 years or older who are not subject to compulsory social insurance and are not recipients of pensions, social insurance benefits, or monthly allowances;

b) Subjects specified in Point a and Point b, Clause 1 of this Article are temporarily suspending the performance of labor contracts or work contracts, except in cases where the two parties have an agreement on compulsory social insurance payment during this period.

5. A person who simultaneously belongs to many different compulsory social insurance participants as prescribed in Clause 1 of this Article shall participate in compulsory social insurance according to the following regulations:

a) Subjects specified in Point a and Point l, Clause 1 of this Article who enter into labor contracts with many employers shall participate in compulsory social insurance according to the first labor contract entered into.

In case the labor contract being used as the basis for participation in compulsory social insurance is temporarily suspended and the two parties do not have an agreement on compulsory social insurance payment during the suspension period, compulsory social insurance participation shall be in order of the effective time of the signed contract;

b) Subjects specified in Point b and Point i, Clause 1 of this Article who are also subjects specified in Point a or Point l, Clause 1 of this Article shall participate in compulsory social insurance according to the corresponding subjects specified in Point b or Point i, Clause 1 of this Article;

c) Subjects specified in Point i and Point n, Clause 1 of this Article who work at many enterprises, cooperatives or cooperative unions shall participate in compulsory social insurance at the first enterprise, cooperative or cooperative union participating in management and operation;

d) Subjects specified in Point g and Point k, Clause 1 of this Article who are also subject to one of Points a, i and l, Clause 1 of this Article shall participate in compulsory social insurance according to the corresponding subject specified in Point a, i or l, Clause 1 of this Article in order of priority;

d) Subjects specified in Point k, Clause 1 of this Article who are also subjects specified in Point m or Point n, Clause 1 of this Article shall participate in compulsory social insurance according to the subjects specified in Point k, Clause 1 of this Article;

e) Subjects specified in Point m and Point n, Clause 1 of this Article who simultaneously belong to many subjects specified in Clause 1 of this Article shall participate in compulsory social insurance according to Government regulations;

g) Subjects specified in Point e, Clause 1 of this Article who are also subjects specified in Point k or Point m, Clause 1 of this Article shall participate in compulsory social insurance according to the subjects specified in Point e, Clause 1 of this Article.

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

7. Cases not subject to compulsory social insurance include:

a) People receiving pension, social insurance benefits, monthly allowances.

The Government stipulates that beneficiaries of social insurance benefits and monthly allowances are not subject to compulsory social insurance participation;

b) The worker is a domestic worker;

c) The subjects specified in Point m and Point n, Clause 1 of this Article have reached retirement age as prescribed in Clause 2, Article 169 of the Labor Code, except in cases where the remaining social insurance payment period is a maximum of 06 months as prescribed in Clause 7, Article 33 of this Law.

Article 3. Explain words

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

1. Social insurance is a guarantee to replace or partially compensate the income of social insurance participants when they have reduced or lost income due to illness, maternity, work accidents, occupational diseases, retirement or death, on the basis of contributions to the social insurance fund or guaranteed by the state budget.

2. Social pension benefits is a type of social insurance guaranteed by the state budget for the elderly who meet the conditions prescribed by this Law.

3. Compulsory social insurance is a type of social insurance organized by the State in which employees and employers who are subject to compulsory social insurance must participate.

4. Voluntary social insurance is a type of social insurance organized by the State in which Vietnamese citizens voluntarily participate and can choose the contribution level and payment method suitable to their income.

5. Supplemental retirement insurance is a type of voluntary insurance based on market principles to supplement the retirement regime in compulsory social insurance, with a mechanism to create a fund from contributions from employers or from employers and employees.

6. Social insurance payment period is the total period of compulsory social insurance and voluntary social insurance payment according to the provisions of this Law, except in cases where international treaties to which the Socialist Republic of Vietnam is a member have other provisions.

7. Relatives is the natural child, adopted child, spouse, natural father, natural mother, adoptive father, adoptive mother, father-in-law or father-in-law, mother-in-law or mother-in-law of a social insurance participant or other family member without Social insurance participants are obliged to take care of them in accordance with the law on marriage and family.

8. Beneficiary is eligible for social insurance benefits under the provisions of this Law.

9. Register for social insurance is the act of employers and employees submitting declarations of information about employees, employers, salaries, income as the basis for social insurance contributions, payment methods and other relevant contents according to the provisions of law to participate in social insurance to the social insurance agency.

10. Electronic transactions in the field of social insurance is a transaction carried out by electronic means including registration for participation, issuance of social insurance books, payment of social insurance; settlement, payment of social insurance regimes and other activities in the field of social insurance.

11. National database on insurance is a shared database that collects information on social insurance, unemployment insurance, and health insurance that is digitized, standardized, stored, and managed using information infrastructure to serve state management and transactions of agencies, organizations, and individuals.

12. Copy Documents used to implement social insurance as prescribed in this Law are documents falling into one of the following cases:

a) Issued from the original book by a competent authority or organization;

b) Certified by a competent authority or organization from the original;

c) Other cases as prescribed by the Government.

Article 4. Types and regimes of social insurance

1. Social pension benefits have the following regimes:

a) Monthly social pension benefits;

b) Support for funeral expenses;

c) Enjoy health insurance paid by the state budget.

2. Compulsory social insurance has the following regimes:

a) Sickness;

b) Maternity;

c) Retirement;

d) Death;

d) Occupational accident and disease insurance according to the provisions of the Law on Occupational Safety and Hygiene.

3. Voluntary social insurance has the following regimes:

a) Maternity allowance;

b) Retirement;

c) Death;

d) Occupational accident insurance according to the provisions of the Law on Occupational Safety and Hygiene.

4. Unemployment insurance according to the provisions of the Employment Law.

5. Additional retirement insurance.

Article 5. Principles of social insurance

1. Compulsory social insurance and voluntary social insurance benefits are calculated based on the social insurance contribution level and duration; there is sharing among social insurance participants according to the provisions of this Law.

2. The compulsory social insurance contribution rate is calculated based on the salary used as the basis for compulsory social insurance contribution. The voluntary social insurance contribution rate is calculated based on the income used as the basis for voluntary social insurance contribution selected by the participant.

3. People who have both compulsory and voluntary social insurance payment periods are entitled to monthly allowances, retirement benefits and death benefits based on the period of compulsory social insurance payment and voluntary social insurance payment.

The period of social insurance payment that has been calculated for one-time social insurance benefits will not be counted in the period used as the basis for calculating social insurance benefits.

4. The social insurance fund is managed centrally, uniformly, openly and transparently; are used for the right purposes and are accounted independently according to the component funds, the target groups implementing the salary regime prescribed by the State and the salary regime decided by the employer.

5. The implementation of social insurance must be simple, easy, convenient, ensuring timely and full benefits for participants and beneficiaries of social insurance regimes.

6. The minimum period of social insurance payment to determine the conditions for receiving monthly pension and death benefits is calculated by year, one year must be counted as 12 months. In case of calculating the benefit level, the period of social insurance payment with odd months from 01 month to 06 months is counted as half a year, from 07 months to 11 months is counted as one year.

7. The settlement of social insurance regimes is determined according to the provisions of the law on social insurance at the time of enjoying social insurance regimes.

Article 6. State policies towards social insurance

1. Building a multi-layered social insurance system including social pension benefits, compulsory social insurance and voluntary social insurance, and supplementary pension insurance to achieve universal coverage according to a roadmap suitable to socio-economic development conditions.

2. Ensure the legitimate rights and interests of organizations and individuals participating in social insurance; have credit support policies for employees who have paid social insurance but lose their jobs.

3. The state budget ensures social pension benefits and a number of other benefits as prescribed by this Law.

4. Protect, preserve and grow the social insurance fund.

5. Support participants in voluntary social insurance.

6. Encourage localities, depending on their socio-economic conditions and budget balance capabilities, to mobilize social resources to support additional social insurance contributions for voluntary social insurance participants and provide additional support for social pension beneficiaries.

7. Perfecting laws and policies on social insurance; developing a professional, modern, transparent and effective social insurance implementation organization system; prioritizing investment in developing information technology infrastructure to meet the requirements of digital transformation, electronic transactions and social insurance management requirements.

8. Encourage participation in supplementary pension insurance.

Article 7. Reference level

1. The reference level is the amount decided by the Government to be used to calculate the contribution and benefit levels of a number of social insurance regimes prescribed in this Law.

2. The reference level is adjusted based on the increase in the consumer price index and economic growth, in accordance with the capacity of the state budget and social insurance fund.

3. The Government shall detail this Article.

Article 8. International cooperation on social insurance

1. International cooperation on social insurance is carried out on the principle of mutual benefit, in accordance with the provisions of international law and Vietnamese law.

2. Encourage international cooperation in enhancing the capacity of social insurance management and implementation, developing a flexible, diverse, multi-layered, modern, internationally integrated social insurance policy system, aiming at universal coverage according to a roadmap suitable to the socio-economic development conditions of the country, harmoniously combining the principles of contribution - benefit, fairness, equality, sharing and sustainability.

3. Promote negotiations and signing of international treaties and agreements on social insurance to ensure the rights of Vietnamese workers working abroad and foreign workers coming to work in Vietnam.

4. In case an international treaty to which the Socialist Republic of Vietnam is a member has provisions on the time of social insurance participation of employees in Vietnam and abroad being calculated to consider the conditions for enjoying social insurance, the level of social insurance benefits in Vietnam is calculated according to the time the employee has paid social insurance in Vietnam.

Article 9. Prohibited acts

1. Late payment, evasion of payment of compulsory social insurance and unemployment insurance.

2. Misappropriation of social insurance and unemployment insurance benefits.

3. Obstructing, causing difficulties or causing damage to the legitimate rights and interests of participants and beneficiaries of social insurance and unemployment insurance.

4. Fraud and forging records in the implementation of social insurance and unemployment insurance.

5. Illegal use of social insurance funds and unemployment insurance funds.

6. Accessing, exploiting, and providing databases on social insurance and unemployment insurance illegally.

7. Registering and reporting falsely; providing incorrect information about social insurance and unemployment insurance.

8. Colluding, connecting, covering up, assisting agencies, organizations, and individuals in committing violations of the law on social insurance and unemployment insurance.

9. Pledge, buy, sell, mortgage, or deposit social insurance books in any form.

10. Other acts as prescribed by law.

Chapter II

RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS REGARDING SOCIAL INSURANCE AND ORGANIZATIONS IMPLEMENTING SOCIAL INSURANCE

Section 1. RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS REGARDING SOCIAL INSURANCE

Article 10. Rights of participants and beneficiaries of social insurance regimes

1. Social insurance participants have the following rights:

a) Enjoy social insurance benefits according to the provisions of this Law;

b) Issued social insurance book;

c) Receive monthly information on social insurance payments from the social insurance agency via electronic means; receive confirmation of information on social insurance payments from the social insurance agency upon request;

d) Require employers and relevant agencies and organizations to fully perform their social insurance responsibilities according to the provisions of law;

d) To disseminate and popularize policies and laws on social insurance;

e) Take the initiative to go for a medical examination to determine the level of reduced working capacity if the social insurance payment period is being reserved and the medical examination fee will be paid when the medical examination results meet the conditions for enjoying social insurance benefits according to the provisions of this Law;

g) Complain, denounce and file lawsuits regarding social insurance according to the provisions of law.

2. Social insurance beneficiaries have the following rights:

a) Receive full, timely and convenient social insurance benefits;

b) Enjoy health insurance in case of receiving pension; taking leave to receive monthly occupational accident and disease benefits; during maternity leave of 14 working days or more in a month; during sick leave of 14 working days or more in a month or taking leave to receive sick benefits for employees suffering from diseases on the list of diseases requiring long-term treatment issued by the Minister of Health; and enjoying the regime prescribed in Article 23 of this Law;

c) Medical examination fees shall be paid in cases where the employee is not referred by the employer for examination to determine the level of reduced working capacity and the medical examination results meet the conditions for enjoying social insurance benefits according to the provisions of this Law;

d) Authorize another person in writing to perform social insurance. In case of authorization to receive pension, social insurance benefits and other regimes as prescribed by this Law, the authorization document shall be valid for a maximum of 12 months from the date of establishment of authorization. The authorization document must be certified in accordance with the provisions of law on certification;

d) For people aged 80 years or older, if there is a need, the social insurance agency or a service organization authorized by the social insurance agency shall pay pensions and social insurance benefits at their place of residence in the territory of Vietnam;

e) Receive monthly information on social insurance benefits from the social insurance agency via electronic means; receive confirmation of information on social insurance benefits from the social insurance agency upon request;

g) Complain, denounce and file lawsuits regarding social insurance according to the provisions of law;

h) Refusal to enjoy social insurance benefits.

Article 11. Responsibilities of participants and beneficiaries of social insurance regimes

1. Social insurance participants have the following responsibilities:

a) Pay social insurance according to the provisions of this Law;

b) Monitor the implementation of social insurance responsibilities for oneself;

c) Make accurate, honest and complete declarations of information in accordance with regulations on social insurance registration.

2. Social insurance beneficiaries have the following responsibilities:

a) Implement regulations on procedures, formalities, and other regulations on enjoying social insurance benefits according to the provisions of this Law and other relevant legal provisions;

b) Refund social insurance benefits when there is a decision by a competent authority determining that the benefits are not in accordance with regulations;

c) Annually, beneficiaries of social insurance benefits through personal accounts opened at banks are responsible for coordinating with social insurance agencies or service organizations authorized by social insurance agencies to verify information on eligibility for social insurance benefits.

Article 12. Rights of the employer

1. Refuse to comply with requests that do not comply with the provisions of the law on social insurance.

2. Be allowed to temporarily stop paying compulsory social insurance according to the provisions of Article 37 of this Law.

3. Be guided by the social insurance agency on the procedures for implementing social insurance.

4. To propagate and disseminate policies and laws on social insurance.

5. Complaints, denunciations and lawsuits about social insurance in accordance with law.

Article 13. Responsibilities of the employer

1. Register employees for compulsory social insurance according to the provisions of this Law; coordinate with social insurance agencies in returning paper social insurance books to employees.

2. Prepare documents for employees to enjoy social insurance benefits.

3. Coordinate with social insurance agencies in confirming the period of social insurance payment when employees terminate their labor contracts, work contracts or quit their jobs according to the provisions of law.

4. Pay compulsory social insurance for employees according to the provisions of Article 34 of this Law and monthly deduct the amount of compulsory social insurance payment according to the provisions of Article 33 of this Law from the employee's salary to pay at the same time into the social insurance fund.

5. Consider referring employees who are subject to the provisions of Article 65 of this Law for medical examination to determine the level of reduced working capacity at the Medical Examination Council.

6. Coordinate with social insurance agencies to pay social insurance benefits to employees in case of payment through employers.

7. Presenting, providing complete, accurate and timely information and documents related to social insurance payment and benefits under the responsibility of the employer at the request of competent state agencies.

8. Compensate employees according to the provisions of law if they fail to perform or do not fully perform their responsibility to pay compulsory social insurance according to the provisions of this Law, causing damage to the legitimate rights and interests of employees.

9. Coordinate and facilitate social insurance agencies to recover social insurance benefits received incorrectly by employees when there is a decision from a competent authority.

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

1. Within the scope of its functions and duties and in accordance with relevant laws, trade unions have the following rights and responsibilities:

a) Protect the legitimate rights and interests of employees participating in social insurance;

b) Request the employer, the social insurance agency to provide information about the employee's social insurance;

c) Propagating, disseminating and consulting on social insurance policies and laws for employees;

d) Conduct monitoring activities and make recommendations to competent state agencies to handle violations of social insurance laws;

d) Participate in inspection and examination of the implementation of laws on social insurance;

e) File a lawsuit against people who violate social insurance laws, affecting the legitimate rights and interests of employees and labor groups;

g) Propose, participate in developing, amending and supplementing policies and laws on social insurance.

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

a) Propaganda and mobilization of people, union members and association members to implement policies and laws on social insurance, proactively participate in types of social insurance suitable for themselves and their families;

b) Participate in protecting the legitimate rights and interests of union members; share information and data about employees, members and associates with social insurance agencies;

c) Carry out social supervision and criticism activities, participate with state agencies in formulating and implementing policies and laws on social insurance.

Article 15. Rights and responsibilities of the employer's representative organization

1. Protect the legitimate rights and interests of employers participating in social insurance.

2. Propose, participate in developing, amending and supplementing policies and laws on social insurance.

3. Disseminate and popularize social insurance policies and laws to employers.

4. Mobilize its member employers to comply with policies and laws on social insurance.

5. Participate in inspecting and supervising the implementation of social insurance laws according to the provisions of law.

6. Recommend competent state agencies to handle violations of social insurance laws.

Section 2. ORGANIZATION OF IMPLEMENTATION OF SOCIAL INSURANCE

Article 16. Social insurance agency

1. The social insurance agency is a state agency with the function of implementing social insurance regimes and policies; managing and using social insurance funds, unemployment insurance funds, health insurance funds; conducting specialized inspections on social insurance, unemployment insurance, health insurance payments; and other tasks as prescribed by this Law and other relevant laws.

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

Article 17. Powers of social insurance agencies

1. Require employers to present labor management books, salary scales, payrolls and other information and documents related to the payment and enjoyment of compulsory social insurance, unemployment insurance and health insurance.

2. Be connected, shared information or provided with copies of business licenses, operation certificates or business registration certificates by the business registration authority, the authority issuing the operating certificate or business household registration certificate by the business registration authority, cooperative authority or business household registration authority to review and inspect the implementation of compulsory social insurance registration for newly established businesses and organizations.

3. Be provided by tax authorities with information on salary costs for calculating employer's tax and other information related to social insurance participation in accordance with the provisions of the law on tax administration.

4. Refuse to pay compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance when the payment request is not in accordance with the provisions of law; in case of refusal to pay, a written response must be given stating the reason.

5. Inspect the implementation of laws on compulsory social insurance, voluntary social insurance, the implementation of medical examination and treatment contracts, health insurance; the payment of unemployment insurance and health insurance. Specialized inspection of social insurance, unemployment insurance and health insurance payments.

6. Recommend to competent state agencies to develop, amend and supplement policies and laws on social insurance, unemployment insurance, health insurance and management of social insurance funds, unemployment insurance funds and health insurance funds.

7. Handling violations of the law or recommending competent state agencies to handle violations of the law on compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance.

Article 18. Responsibilities of the social insurance agency

1. Disseminate, disseminate, answer questions, and advise on policies and laws on compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance; develop a social insurance development strategy and a long-term investment strategy to submit to competent authorities for approval; develop an annual investment plan to submit to the Social Insurance Management Board for decision; organize the assessment and publicize the satisfaction level of organizations and individuals with the implementation of policies and laws on social insurance, unemployment insurance, and health insurance.

2. Issue social insurance book forms, compulsory social insurance, voluntary social insurance, and unemployment insurance records after receiving consensus from the Ministry of Labor, War Invalids and Social Affairs.

3. Organize the collection and payment of compulsory social insurance, voluntary social insurance, unemployment insurance, and health insurance in accordance with the provisions of law.

4. Receive applications for participation in compulsory social insurance, voluntary social insurance, unemployment insurance, health insurance and issue social insurance books and health insurance cards to employees.

5. Receive and resolve applications for social insurance benefits; organize the payment of pensions, social insurance benefits, and unemployment insurance fully, conveniently, and on time.

6. Confirm the period of social insurance and unemployment insurance payment for each employee; provide complete and timely information on payment, entitlement to benefits, and procedures for implementing compulsory social insurance and voluntary social insurance when requested by employees, employers, or trade unions.

7. Apply information technology, implement administrative procedure reform to ensure publicity, transparency, simplicity, and convenience for participants and beneficiaries of social insurance; store records of participants and beneficiaries of social insurance and unemployment insurance according to the provisions of law.

8. Manage and use social insurance funds, unemployment insurance funds, and health insurance funds in accordance with the provisions of law.

9. Implement measures to preserve and increase the social insurance fund, unemployment insurance fund, and health insurance fund according to the decision of the Social Insurance Management Board.

10. Carry out statistical work, financial accounting on social insurance, unemployment insurance, health insurance.

11. Professional training and guidance on social insurance, unemployment insurance, health insurance.

12. Implement the reporting mode as follows:

a) Every 03 months, report to the Social Insurance Management Board on the implementation of policies and regimes on social insurance, unemployment insurance, and health insurance;

b) Every 06 months, report to the Ministry of Labor, War Invalids and Social Affairs on the implementation of policies and regimes on compulsory social insurance, voluntary social insurance, and unemployment insurance; report to the Ministry of Health on the implementation of policies and regimes on health insurance;

c) Every 06 months, the local social insurance agency reports to the People's Committee at the same level on the implementation of social insurance, unemployment insurance, and health insurance policies and regimes within the scope of local management;

d) Annually report to the Ministry of Finance on the management and use of social insurance funds, unemployment insurance funds, and health insurance funds.

13. Every 05 years, evaluate and forecast the balance of the pension and death benefit fund.

14. Provide documents and information related to the implementation of policies and laws on social insurance, unemployment insurance, and health insurance at the request of competent state agencies.

15. Resolve complaints and denunciations regarding the implementation of social insurance, unemployment insurance, and health insurance in accordance with the provisions of this Law and other relevant legal provisions.

16. Implement international cooperation on social insurance, unemployment insurance, health insurance.

17. Identify and monitor employees and employers who are subject to social insurance as prescribed in Article 30 of this Law.

18. Preside over the construction, management, updating, and maintenance of the national database on insurance and the exploitation, use, and sharing of data in the national database on insurance in accordance with the provisions of law.

Article 19. Social insurance management council

1. The Social Insurance Management Council is organized at the national level and is responsible for assisting the Government and the Prime Minister in directing and supervising the activities of social insurance agencies and advising on social insurance, unemployment insurance, and health insurance policies.

2. The Social Insurance Management Board includes representatives of the Vietnam General Confederation of Labor, central employers' representative organizations, the Ministry of Finance, the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Health, the Ministry of Home Affairs, the Vietnam Social Security, the Ministry of Public Security, the Ministry of National Defense, the State Bank of Vietnam and other relevant organizations and individuals.

3. The Social Insurance Management Council has a Chairman, Vice-Chairmen and members appointed, relieved from duty or dismissed by the Prime Minister; The term of office of a member of the Social Insurance Management Council is 05 years.

4. The Government shall prescribe the procedures for establishment, working regime, responsibilities, and operating expenses of the Social Insurance Management Council and its supporting apparatus.

Members of the Social Insurance Management Board are personally responsible and reserve their decisions and opinions when asked for written opinions or voted to approve the provisions of Article 20 of this Law.

The Chairman of the Social Insurance Management Board reports to the Prime Minister on issues on which the members of the Social Insurance Management Board have not reached a consensus.

Article 20. Duties, powers and responsibilities of the Social Insurance Management Board

1. Approve the social insurance industry development strategy, long-term and 05-year plans on implementing policies and laws on social insurance, unemployment insurance, health insurance, long-term investment strategies before submitting them to competent authorities for approval or approve annual plans on implementing policies and laws on social insurance, unemployment insurance, health insurance; supervise and inspect the implementation of strategies, plans and projects by social insurance agencies after approval.

2. Approve annual reports on the implementation of social insurance, unemployment insurance, and health insurance policies and laws; the management and use of social insurance funds, unemployment insurance funds, and health insurance funds before the social insurance agency submits them to the competent authority.

3. Decide and be responsible to the Government for the investment portfolio, investment structure and specific investment methods of social insurance funds, unemployment insurance funds and health insurance funds based on the proposal of the social insurance agency.

4. Through the following contents:

a) Projects and plans to preserve and grow social insurance funds, unemployment insurance funds, and health insurance funds;

b) Annual estimates of revenue and expenditure of social insurance funds, unemployment insurance funds, health insurance funds; expenditure levels for organization and operation of social insurance, unemployment insurance, health insurance; final settlement report on expenditure for organization and operation of social insurance; long-term investment strategy before the social insurance agency submits it to the competent authority;

c) Annual investment plan.

5. Recommend competent state agencies to develop, amend and supplement policies and laws on social insurance, unemployment insurance, health insurance, social insurance development strategies, improve the organizational system of social insurance agencies, management and use mechanisms of social insurance funds, unemployment insurance funds and health insurance funds.

6. Annually report to the Government and the Prime Minister on the results of operations and the implementation of tasks and powers as prescribed in this Law.

7. Perform other tasks and powers assigned by the Government and Prime Minister.

Chapter III

SOCIAL RETIREMENT BENEFITS

Article 21. Subjects and conditions for receiving social pension benefits

1. Vietnamese citizens are entitled to social pension benefits when they meet the following conditions:

a) Be 75 years old or older;

b) Not receiving pension or monthly social insurance benefits, except in other cases as prescribed by the Government;

c) Have a written request for social pension benefits.

2. Vietnamese citizens from 70 to under 75 years old who are from poor or near-poor households and meet the conditions specified in Points b and c, Clause 1 of this Article shall be entitled to social pension benefits.

3. The Standing Committee of the National Assembly decides to gradually reduce the age of receiving social pension benefits based on the Government's proposal in accordance with socio-economic development conditions and the capacity of the state budget in each period.

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

Article 22. Regimes, procedures and processes for implementing social pension benefits

1. The monthly social pension allowance level is regulated by the Government in accordance with the socio-economic development conditions and the capacity of the state budget at each period. Every 03 years, the Government shall review and consider adjusting the social pension allowance level.

Depending on socio-economic conditions, ability to balance the budget, and mobilize social resources, the Provincial People's Committee submits to the People's Council at the same level to decide on additional support for pension beneficiaries. society.

2. In case the subjects specified in Article 21 of this Law are also subjects receiving monthly social allowances, they shall receive a higher allowance regime.

3. People receiving monthly social pension benefits have their health insurance paid for by the state budget according to the provisions of the law on health insurance. When they die, the organization or individual in charge of the funeral will receive support for funeral expenses according to the provisions of the law on the elderly.

4. The Government shall prescribe the procedures for implementing social pension benefits.

Article 23. Regime for employees who are not eligible for pension and are not old enough to receive social retirement benefits

1. Vietnamese citizens who are of retirement age and have paid social insurance but are not eligible for pension as prescribed by law and are not eligible for social retirement benefits as prescribed in Article 21 of this Law, if they do not receive a one-time social insurance payment and do not reserve it but have a request, shall receive a monthly allowance from their own contributions as prescribed in Clause 2 of this Article.

2. The duration and level of monthly benefits are determined based on the employee's social insurance contribution period and basis.

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

In case the total amount calculated based on the payment period and the basis for social insurance payment of the employee is higher than the amount calculated for the monthly allowance equal to the social pension allowance at the time of settlement for the period from retirement age to social pension allowance age, the employee will be calculated to receive a monthly allowance at the higher level.

In case the total amount calculated based on the payment period and social insurance payment basis is not enough for the employee to receive monthly benefits until reaching the age of receiving social pension benefits, if the employee wishes, he/she can make a one-time payment for the remaining amount to receive until reaching the age of receiving social pension benefits.

4. The monthly allowance level prescribed in Clause 3 of this Article shall be subject to adjustment according to the provisions of Article 67 of this Law.

5. In case a person receiving monthly allowance dies, relatives are entitled to a one-time allowance for the months not yet received and a one-time funeral allowance if they meet the conditions specified in Point a, Clause 1, Article 85 or Point a, Clause 1, Article 109 of this Law.

6. People who are receiving monthly benefits will have their health insurance paid for by the state budget.

7. The Government shall detail this Article.

Article 24. Procedures for implementing the regime for employees who are not eligible for pension and are not old enough to receive social retirement benefits

1. Subjects specified in Clause 1, Article 23 of this Law shall submit their dossiers to the social insurance agency. The dossiers include:

a) Social insurance book;

b) Document requesting monthly allowance.

2. Within 05 working days from the date of receiving complete documents as prescribed in Clause 1 of this Article, the social insurance agency shall be responsible for resolving; in case of non-resolution, a written response must be given stating the reasons.

Chapter IV

REGISTER TO PARTICIPATE IN AND MANAGE COLLECTION AND PAYMENT OF MANDATORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE

Section 1. REGISTRATION FOR COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE

Article 25. Social insurance book

1. A social insurance book is issued to each employee, containing basic personal information, recording the payment, enjoyment, and settlement of social insurance regimes, and other necessary related information.

2. Social insurance books are issued in electronic and paper versions and have the same legal value.

No later than January 01, 01, social insurance books will be issued electronically; paper social insurance books will be issued upon request of social insurance participants.

3. Social insurance book data is updated accurately and promptly, information is compared and managed according to regulations.

4. The Government shall detail this Article.

Article 26. Electronic transactions in the field of social insurance

1. Agencies, organizations and individuals that are qualified to conduct electronic transactions in the field of social insurance shall conduct electronic transactions with social insurance agencies in accordance with the provisions of this Law and the law on electronic transactions.

2. Records and documents used in electronic transactions must comply with the provisions of law on electronic transactions. Electronic transactions in the field of social insurance specified in Clause 1 of this Article have the same legal value as paper transactions.

3. By January 01, 01 at the latest, social insurance agencies must ensure conditions for conducting electronic transactions in the field of social insurance.

4. The Government shall detail this Article and the adjustment, reduction and simplification of records and procedures for implementing social insurance from paper transactions as prescribed by this Law to electronic transactions to ensure convenience for participants and beneficiaries of social insurance regimes.

Article 27. Registration dossier for participation in compulsory social insurance and voluntary social insurance

1. The registration dossier for participation in compulsory social insurance of subjects participating in compulsory social insurance, except for subjects specified in Point m and Point n, Clause 1, Article 2 of this Law, includes:

a) Social insurance registration form of the employer with a list of employees participating in social insurance;

b) Social insurance registration form of employees.

2. The application for compulsory social insurance participation of subjects specified in Point m and Point n, Clause 1, Article 2 of this Law, if submitted through the employer, shall comply with the provisions in Clause 1 of this Article. If submitted by themselves, the application shall be the declaration form specified in Point b, Clause 1 of this Article.

3. The application for voluntary social insurance participation is the social insurance registration form of the voluntary social insurance participant.

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

1. Employers are responsible for declaring and submitting employees' compulsory social insurance participation records as prescribed in Clauses 1 and 2, Article 27 of this Law to the social insurance agency within 30 days from the date the employee becomes subject to compulsory social insurance participation, except for the case prescribed in Clause 2 of this Article.

2. Subjects specified in Point m and Point n, Clause 1, Article 2 of this Law, if submitting themselves, must submit the application form specified in Point b, Clause 1, Article 27 of this Law to the social insurance agency within 30 days from the date of becoming subject to compulsory social insurance.

3. Voluntary social insurance participants shall submit the documents specified in Clause 3, Article 27 of this Law to the social insurance agency.

4. Within 05 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for issuing a social insurance book; in case of not issuing a social insurance book, a written response must be given stating the reason.

5. The Government shall detail this Article.

Article 29. Adjustment of information on registration for social insurance participation

1. When the information registered for social insurance participation changes, the person registering as prescribed in Article 28 of this Law shall submit a declaration of information adjustment along with copies of documents related to the information adjustment to the social insurance agency.

2. Within 05 working days from the date of receipt of the complete declaration and documents as prescribed, the social insurance agency shall be responsible for adjusting the social insurance participation information of the participant; in case of not making the adjustment, a written response must be given stating the reason.

Section 2. MANAGEMENT OF COLLECTION AND PAYMENT OF COMPULSORY SOCIAL INSURANCE AND VOLUNTARY SOCIAL INSURANCE

Article 30. Determining subjects participating in compulsory social insurance and developing subjects participating in voluntary social insurance

1. The social insurance agency shall preside over and coordinate with relevant agencies, organizations and individuals in identifying and monitoring subjects participating in compulsory social insurance as prescribed in Article 2 of this Law; urge and guide the preparation of dossiers for registration to participate in compulsory social insurance.

Ministries, ministerial-level agencies, and People's Committees at all levels shall coordinate with social insurance agencies to organize the identification of subjects participating in compulsory social insurance.

2. The social insurance agency shall preside over and coordinate with relevant agencies, organizations and individuals to promote the development of voluntary social insurance participants.

3. The agencies in charge of the national database and specialized databases on labor, population, tax, and business registration are responsible for connecting and sharing information and data related to participants and people subject to social insurance with social insurance agencies according to Government regulations.

Article 31. Basis for social insurance payment

1. Salary used as the basis for compulsory social insurance contributions is stipulated as follows:

a) For employees subject to the salary regime prescribed by the State, the salary used as the basis for social insurance payment is the monthly salary according to position, title, rank, grade, military rank and position allowances, seniority allowances exceeding the framework, seniority allowances, salary retention differential coefficients (if any);

b) For employees subject to the salary regime decided by the employer, the salary used as the basis for compulsory social insurance payment is the monthly salary, including the salary according to the job or position, salary allowances and other additional amounts agreed to be paid regularly and stably in each salary payment period.

In case an employee stops working but still receives a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance payment, the payment shall be based on the salary received during the period of stop working;

c) For subjects specified in Points d, e and k, Clause 1, Article 2 of this Law, the salary used as the basis for compulsory social insurance payment shall be prescribed by the Government;

d) Subjects specified in points g, h, m and n, Clause 1, Article 2 of this Law may choose salary as the basis for compulsory social insurance payment, but the lowest is equal to the reference level and the highest is 20 times the reference level at the time of payment.

After at least 12 months of paying social insurance based on the selected salary as the basis for social insurance payment, the employee can re-select the salary as the basis for social insurance payment;

d) The salary used as the basis for compulsory social insurance payment is at least equal to the reference level and at most 20 times the reference level at the time of payment.

2. The income used as the basis for voluntary social insurance payment is at least equal to the poverty line for rural areas and at most 20 times the reference level at the time of payment.

3. The Government shall detail Point b, Clause 1 of this Article; regulate the collection and payment of compulsory social insurance arrears.

Article 32. Social insurance contribution rate

1. Compulsory social insurance contribution rates include:

a) 3% of salary is used as the basis for social insurance contributions to the sickness and maternity fund;

b) 22% of salary is used as the basis for social insurance contributions to the pension and death fund.

2. The voluntary social insurance contribution rate is 22% of the income used as the basis for social insurance contribution to the pension and death fund.

Article 33. Contribution level, method and period of compulsory social insurance payment for employees

1. The contribution levels and payment methods of the subjects specified in Points a, b, c, d, i, k and l, Clause 1 and Clause 2, Article 2 of this Law are prescribed as follows:

a) The monthly contribution level is equal to 8% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund;

b) Pay to social insurance agency monthly.

In case the subjects specified in Point a, Clause 1, Article 2 of this Law receive salary based on products or on contracts at enterprises, cooperative groups, cooperatives, cooperative unions, and business households operating in the fields of agriculture, forestry, fishery, and salt production, they shall pay monthly, every 03 months, or every 06 months.

2. The contribution level, method and payment period of the subjects specified in Point g, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly contribution level is equal to 22% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund;

b) Pay to the social insurance agency by paying every 03 months, 06 months, 12 months or paying in advance for the duration of the contract of Vietnamese employees working abroad; the latest payment deadline is the last day of the month following the payment cycle.

In case the employee has his/her contract extended or signs a new labor contract in the receiving country, he/she shall pay social insurance according to the method prescribed in this point for the extended period or the new labor contract signed or pay in arrears after returning home.

3. The contribution level, method and payment period of the subjects specified in Point h, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly contribution level is equal to 22% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund;

b) Pay through the agency or organization managing cadres, civil servants, public employees, and workers before they are appointed as members of the representative agency of the Socialist Republic of Vietnam abroad by paying monthly, every 03 months or every 06 months; the payment deadline is no later than the last day of the month following the payment cycle.

4. The contribution level, method and payment period of the subjects specified in points m and n, Clause 1, Article 2 of this Law are prescribed as follows:

a) The monthly contribution level is 3% of the salary used as the basis for compulsory social insurance contributions to the sickness and maternity fund, and 22% of the salary used as the basis for compulsory social insurance contributions to the retirement and death fund;

b) Pay directly to the social insurance agency or pay through a business household, enterprise, cooperative, or cooperative union participating in management by paying monthly, every 03 months, or every 06 months; the payment deadline is no later than the last day of the month following the payment cycle.

5. Subjects specified in 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 shall not have to pay social insurance for that month, except in cases where the employer and the employee have an agreement on paying social insurance for the employee that month with the basis for payment being the basis for social insurance payment in the most recent month.

Subjects specified in Points d, e and k, Clause 1, Article 2 of this Law who do not work for 14 working days or more in a month shall comply with Government regulations.

6. In case an employee takes sick leave for 14 working days or more during the first month of work or the first month of returning to work, he/she must still pay social insurance for that month.

7. In case the compulsory social insurance payment period is still less than 06 months to be eligible for monthly pension or death benefit, the employee or the employee's relatives can continue to pay one time for the remaining months at a monthly payment rate equal to the total payment of the employee and the employer before the employee quits or dies to the pension and death fund. The continued payment period is not counted as the time spent working in a arduous, toxic, dangerous or especially arduous, toxic, dangerous job or occupation on the list of arduous, toxic, dangerous or especially arduous, toxic, dangerous jobs or occupations issued by the Minister of Labor - Invalids and Social Affairs or the time spent working in areas with especially difficult socio-economic conditions.

In case an employee stops paying compulsory social insurance but the remaining social insurance payment period is more than 06 months to be eligible for pension, he/she has the right to continue paying voluntary social insurance.

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

Article 34. Contribution level, method and period of compulsory social insurance payment by employers

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

a) 3% to the sickness and maternity fund;

b) 14% to the retirement and survivorship fund.

2. Employers shall monthly contribute 22% of the salary used as the basis for compulsory social insurance contributions to the pension and death benefit fund for the subjects specified in Points d and e, Clause 1, Article 2 of this Law.

3. Employers are not required to pay social insurance for subjects as prescribed in Clause 5, Article 33 of this Law, except in cases where employers have an agreement with employees on paying social insurance for employees that month with the basis for payment being the basis for social insurance payment in the most recent month.

4. The method and deadline for paying compulsory social insurance for employers are prescribed as follows:

a) Last day of the following month for monthly payment method;

b) Last day of the month following the closing period for the 03-month or 06-month payment method.

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

1. For the cases specified in Clause 1, Article 38 of this Law, the social insurance agency is responsible for detecting and urging in writing.

When detecting that an employer is late in paying in the cases specified in Clauses 2 and 3, Article 38 of this Law or is evading payment, the social insurance agency is responsible for promptly urging in writing.

2. The social insurance agency shall publicly disclose on the social insurance agency's electronic information portal the cases of employers delaying or evading payment of compulsory social insurance and unemployment insurance.

3. The social insurance agency shall send information about employers who are late in paying or evading mandatory social insurance and unemployment insurance to the state management agency of social insurance and unemployment insurance and relevant inspection agencies for consideration and handling according to their authority.

4. The Government shall detail this Article.

Article 36. Contribution level, method and period of social insurance payment of voluntary social insurance participants

1. Subjects specified in Clause 4, Article 2 of this Law shall pay monthly 22% of the income used as the basis for voluntary social insurance contributions to the pension and death benefit fund.

Based on socio-economic development conditions and state budget capacity in each period, the Government shall prescribe the support level, support objects and implementation period of the social insurance premium support policy for voluntary social insurance participants.

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

a) Monthly;

b) Every 03 months;

c) every 06 months;

d) every 12 months;

d) One time for many years to come with a payment amount lower than the payment amount prescribed in Clause 1 of this Article;

e) One time for the remaining period of social insurance payment to be eligible for pension with the payment amount higher than the payment amount at the level prescribed in Clause 1 of this Article.

3. The period for voluntary social insurance payment for employees is prescribed as follows:

a) During the month for monthly payment method;

b) Within 03 months for the payment method of 03 months at a time;

c) Within the first 04 months for the 06-month payment method;

d) Within the first 07 months for the 12-month payment method;

d) At the time of registration, the payment method and monthly income level used as the basis for payment in the case specified in Point d, Clause 2 of this Article;

e) At the time of registration, the payment method and monthly income level used as the basis for payment in the case specified in Point e, Clause 2 of this Article, but at the earliest, the month preceding the month the employee reaches retirement age as prescribed.

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

Article 37. Suspension of compulsory social insurance payment

1. Suspension of payment to the retirement and survivorship fund is prescribed as follows:

a) In case the employer encounters difficulties and has to temporarily suspend production and business, leading to the employee and the employer being unable to pay social insurance, the employer may temporarily suspend contributions to the pension and death fund for a maximum period of 12 months;

b) After the suspension period specified in Point a of this Clause expires, employers and employees shall continue to pay compulsory social insurance and make up for the suspension period.

The deadline for making the compensation payment is the last day of the month following the month in which the suspension ends. The compensation payment amount is equal to the amount payable for the months of suspension.

2. If an employee participating in compulsory social insurance is detained or temporarily suspended from work, the employee and the employer shall temporarily stop paying compulsory social insurance; in case the employee is entitled to receive full salary back pay, the employee and the employer shall make up for the time of detention or temporary suspension from work by the amount payable for the months of suspension.

3. The Government shall detail this Article; and prescribe other cases of temporary suspension of compulsory social insurance payments.

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

Late payment of compulsory social insurance and unemployment insurance is an act of an employer in one of the following cases:

1. Not paying or not paying in full the amount required to be paid according to the registered compulsory social insurance and unemployment insurance registration dossier from the latest social insurance payment date prescribed in Clause 4, Article 34 of this Law or from the latest unemployment insurance payment date prescribed by the law on unemployment insurance, except for the cases prescribed in Points d and e, Clause 1, Article 39 of this Law;

2. Failure to register or incomplete registration of the number of people required to participate in compulsory social insurance within 60 days from the date of expiry of the deadline specified in Clause 1, Article 28 of this Law;

3. Failure to register or incomplete registration of the number of people required to participate in unemployment insurance within 60 days from the date of expiration of the period for participation in unemployment insurance as prescribed by the law on unemployment insurance;

4. Belonging to cases that are not considered as evasion of compulsory social insurance and unemployment insurance as prescribed in Clause 2, Article 39 of this Law.

Article 39. Evasion of compulsory social insurance and unemployment insurance

1. Evading payment of compulsory social insurance and unemployment insurance is the act of an employer in one of the following cases of not paying or not fully paying social insurance and unemployment insurance for employees:

a) After 60 days from the date of expiry of the period prescribed in Clause 1, Article 28 of this Law, the employer fails to register or fails to fully register the number of employees required to participate in compulsory social insurance;

b) After 60 days from the date of expiration of the period for participation in unemployment insurance according to the provisions of the law on unemployment insurance, the employer fails to register or fails to fully register the number of employees required to participate in unemployment insurance;

c) Registering salary as the basis for compulsory social insurance payment lower than the provisions in Clause 1, Article 31 of this Law;

d) Registering salary as the basis for unemployment insurance payment lower than the provisions of the law on unemployment insurance;

d) Failure to pay or failure to pay in full the registered amount of compulsory social insurance after 60 days from the date of payment of compulsory social insurance at the latest as prescribed in Clause 4, Article 34 of this Law and has been urged by a competent authority as prescribed in Article 35 of this Law;

e) Failure to pay or incomplete payment of the registered unemployment insurance amount within 60 days from the date of payment of unemployment insurance at the latest as prescribed by the law on unemployment insurance and has been urged by a competent authority as prescribed in Article 35 of this Law;

g) Other cases considered as evasion of compulsory social insurance and unemployment insurance according to Government regulations.

2. The Government shall detail this Article; stipulate that cases falling under Clause 1 of this Article but having legitimate reasons shall not be considered as evasion of compulsory social insurance and unemployment insurance.

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

1. Mandatory payment of the full amount of late payment; payment of 0,03%/day calculated on the amount of late social insurance, unemployment insurance and the number of days of late payment to the social insurance fund, unemployment insurance fund.

2. Sanctions of administrative violations according to the provisions of law.

3. Do not consider awarding emulation titles or forms of rewards.

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

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

1. Mandatory payment of the full amount of evaded payment; payment of 0,03%/day calculated on the amount of evaded social insurance and unemployment insurance and the number of days of evaded payment to the social insurance fund and unemployment insurance fund.

2. Sanction administrative violations or prosecute criminal liability according to the provisions of law.

3. Do not consider awarding emulation titles or forms of rewards.

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

Chapter V

COMPULSORY SOCIAL INSURANCE

Section 1. SICK MODE

Article 42. Subjects and conditions for enjoying sick leave benefits

1. Subjects specified in points a, b, c, d, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law are entitled to sick leave when taking leave in one of the following cases, except for the case specified in Clause 2 of this Article:

a) Treatment for diseases that are not occupational diseases;

b) Treatment for accidents that are not work-related accidents;

c) Treatment for accidents while traveling from home to work or from work to home by reasonable route and time as prescribed by law on occupational safety and hygiene;

d) Treatment and rehabilitation of labor functions when injuries or illnesses recur due to work accidents, occupational diseases or accidents specified in Point c of this Clause;

d) Donate, take, and transplant human tissues and organs according to the provisions of law;

e) Taking care of sick children under 07 years old.

2. Employees are not entitled to sick leave in the following cases:

a) Self-injury or self-harm;

b) Use of narcotic substances or drug precursors according to the list prescribed by the Government, except for the use of precursor drugs or combination drugs containing precursors as prescribed by medical practitioners at medical examination and treatment facilities;

c) During the first time having to take time off work for treatment and rehabilitation due to a work accident or occupational disease;

d) During the leave period as prescribed in Clause 1 of this Article, the leave period coincides with the leave period prescribed by the law on labor or is on leave with full pay as prescribed by other specialized laws or is on leave with maternity benefits or health recovery as prescribed by the law on social insurance.

Article 43. Time to enjoy the sickness regime

1. The maximum period of enjoying sick leave in a year (from January 01 to December 01) for the subjects specified in points a, b, c, i, k, l, m and n, Clause 31 and Clause 12, Article 1 of this Law is calculated according to working days, excluding holidays, New Year holidays, and weekly days off, and is prescribed as follows:

a) Working under normal conditions, the employee is entitled to 30 days if he/she has paid compulsory social insurance for less than 15 years; 40 days if he/she has paid from 15 years to less than 30 years; 60 days if he/she has paid for 30 years or more;

b) Those who do arduous, toxic, dangerous or particularly arduous, toxic, dangerous jobs or occupations on the list of arduous, toxic, dangerous or particularly arduous, toxic, dangerous jobs or occupations issued by the Minister of Labor - Invalids and Social Affairs or work in areas with particularly difficult socio-economic conditions are entitled to 40 days if they have paid compulsory social insurance for less than 15 years; 50 days if they have paid from 15 years to less than 30 years; 70 days if they have paid for 30 years or more.

2. After the period of enjoying sick leave as prescribed in Clause 1 of this Article has expired and treatment continues, employees who take leave due to illness on the list of illnesses requiring long-term treatment issued by the Minister of Health shall continue to enjoy sick leave at the level prescribed in Clause 3, Article 45 of this Law. The time off to enjoy sick leave as prescribed in this Clause is calculated in working days, excluding holidays, New Year's Day, and weekly days off.

3. The period of enjoying sick leave benefits for the subjects specified in Point d, Clause 1, Article 2 of this Law is based on the period of inpatient treatment at the medical examination and treatment facility and the period of time that the employee must take leave from work as prescribed by the medical practitioner at the medical examination and treatment facility.

Article 44. Time to enjoy benefits when taking care of sick children

1. The time to enjoy the regime when taking care of a sick child in a year (from January 01 to December 01) for each child is a maximum of 31 days if the child is under 12 years old; a maximum of 20 days if the child is from 03 years old to under 15 years old.

2. In case both father and mother participate in compulsory social insurance, the time to enjoy the regime when taking care of a sick child of each person is according to the provisions in Clause 1 of this Article.

3. The time off work to enjoy the regime when taking care of a sick child as prescribed in this Article is calculated in working days, excluding holidays, New Year's Day, and weekly days off.

Article 45. Sickness benefits

1. The level of sickness benefit is calculated monthly and based on the following:

a) Salary used as basis for social insurance payment of the month most recent before the month of sick leave;

b) Salary used as the basis for social insurance payment of the first month of participating in social insurance or the month of re-participation if having to take sick leave in the first month of participating or the month of re-participation.

2. The level of sickness benefits for employees prescribed in Clause 1, Article 43 and Article 44 of this Law is equal to 75% of the salary used as the basis for social insurance contributions prescribed in Clause 1 of this Article.

3. The level of sickness benefits for employees prescribed in Clause 2, Article 43 of this Law is calculated as follows:

a) Equal to 65% of the salary used as the basis for social insurance contributions as prescribed in Clause 1 of this Article if compulsory social insurance contributions have been made for 30 years or more;

b) Equal to 55% of the salary used as the basis for social insurance payment as prescribed in Clause 1 of this Article if compulsory social insurance has been paid for 15 years to less than 30 years;

c) Equal to 50% of the salary used as the basis for social insurance payment as prescribed in Clause 1 of this Article if compulsory social insurance payment has been made for less than 15 years.

4. The level of sickness benefits for employees prescribed in Clause 3, Article 43 of this Law is equal to 100% of the salary used as the basis for social insurance contributions prescribed in Clause 1 of this Article.

5. The daily sickness benefit is calculated by dividing the monthly sickness benefit by 24 days. The half-day sickness benefit is calculated by half the daily sickness benefit.

When calculating the level of sick leave benefits for employees who take sick leave for less than a full day, absence from work of less than half a day is counted as half a day; from half a day to less than one day is counted as one day.

6. The Minister of Labor, War Invalids and Social Affairs shall specify in detail the working days; prescribe the calculation and determination of conditions for each case to resolve the sick leave regime.

Article 46. Recuperation and health recovery after illness

1. Employees who have taken sick leave for 30 days or more in a year, and whose health has not recovered within 30 days from the end of the sick leave, are entitled to take a maximum of 10 days of rest and recuperation in a year (from January 01 to December 01).

Continuous recuperation and health care leave includes holidays, Tet holidays, and weekly days off. If an employee is eligible for recuperation and health care leave in a year, the recuperation and health care leave will be counted for that year. In case the recuperation and health care leave is carried over from the end of the previous year to the beginning of the following year, the leave will be counted for the previous year.

2. The time for recuperation and health recovery is decided by the employer and the Executive Board of the grassroots trade union; in case the two parties have different opinions, the employer shall decide the number of days off based on the proposal of the Executive Board of the grassroots trade union; in case the employing unit does not have a grassroots trade union, the employer shall decide. The maximum time for recuperation and health recovery is stipulated as follows:

a) 10 days for employees whose health has not recovered after a period of illness due to a disease requiring long-term treatment;

b) 07 days for employees whose health has not recovered after a period of illness due to surgery;

c) 05 days for other cases.

3. The benefit level for one day of rest and recuperation after illness is 30% of the reference level.

4. The Minister of Labor, War Invalids and Social Affairs shall prescribe the calculation and determination of conditions for each case of convalescence and health recovery after illness.

Article 47. Application for sickness benefits

1. The application for sickness benefits for employees or employees' children receiving inpatient treatment is the original or a copy of one of the following documents:

a) Hospital discharge papers;

b) Summary of medical records;

c) Other documents proving inpatient treatment.

2. The application for sickness benefits for employees or employees' children receiving outpatient treatment is one of the following documents:

a) Certificate of leave to receive social insurance;

b) Original or copy of discharge paper indicating the time required for outpatient treatment after inpatient treatment;

c) Original or copy of medical record summary indicating the time needed for outpatient treatment after inpatient treatment.

3. The application for sickness benefits for employees or employees' children who receive medical examination and treatment abroad consists of medical examination and treatment documents showing the name of the disease and the duration of treatment issued by the medical examination and treatment facility abroad and must meet the following requirements:

a) Have a Vietnamese translation notarized or certified in accordance with the law on notarization and certification;

b) Consular legalization, except in cases where international treaties to which the Socialist Republic of Vietnam is a member provide otherwise.

4. The Minister of Health shall prescribe the form, procedures, and authority to issue documents in the dossiers specified in Clauses 1 and 2 of this Article to be issued by medical examination and treatment facilities, and prescribe alternative documents in cases of force majeure due to natural disasters, catastrophes, and epidemics.

Article 48. Settlement of sickness benefits

1. Employees are responsible for submitting the documents specified in Article 47 of this Law to the employer. The deadline for submitting the documents is no later than 45 days from the date of returning to work.

2. Within 07 working days from the date of receiving complete documents from the employee, the employer is responsible for making a list of employees taking sick leave with the documents submitted to the social insurance agency.

3. Within 07 working days from the date of receiving complete documents as prescribed from the employer, the social insurance agency is responsible for resolving; in case of non-resolution, a written response must be given stating the reason.

Article 49. Settlement of benefits for convalescence and health recovery after illness

1. Within 07 working days from the date the employee takes leave to receive convalescence and health recovery benefits after illness, the employer shall make a list of employees taking leave to receive convalescence and health recovery benefits and submit it to the social insurance agency.

2. Within 07 working days from the date of receipt of the list prepared by the employer, the social insurance agency shall be responsible for resolving it; in case of non-resolution, a written response must be given stating the reasons.

Section 2. Maternity regime

Article 50. Subjects and conditions for enjoying maternity benefits

1. Subjects specified in 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 benefits when falling into one of the following cases:

a) Pregnant female employees;

b) Female employees give birth;

c) Female workers who are surrogate mothers;

d) Female workers using surrogacy;

d) Employees adopting children under 06 months old;

e) Employees using contraceptive measures that must be performed at medical examination and treatment facilities;

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

2. Subjects specified in Points b, c, d and dd, Clause 1 of this Article must pay compulsory social insurance for at least 06 months within 12 consecutive months before giving birth or adopting a child through surrogacy or adopting a child under 06 months old.

3. Subjects specified in Point b and Point c, Clause 1 of this Article who have paid compulsory social insurance for 12 months or more, but when pregnant must take time off work to rest as prescribed by a medical practitioner at a medical examination and treatment facility, must pay compulsory social insurance for 03 months or more within the 12 consecutive months before giving birth.

4. Subjects who meet the conditions specified in Clause 2, Clause 3 or Clause 5 of this Article but terminate their labor contract, work contract or quit their job before giving birth or adopting a child through surrogacy or adopting a child under 06 months old shall still be entitled to maternity benefits as prescribed in Articles 53, 54, 55 and 56 and Clauses 1, 2 and 3, Article 58 of this Law. The period of enjoying maternity benefits shall not be counted as the period of social insurance payment.

5. The subjects specified in Point b, Clause 1 of this Article have paid compulsory social insurance for at least 06 months within 24 consecutive months before giving birth in case of having to take leave from work for infertility treatment.

Article 51. Time off work to enjoy maternity benefits when having prenatal check-ups

1. Pregnant female employees are entitled to maternity leave to go for prenatal check-ups up to 05 times, each time not exceeding 02 days.

2. Time off from work to enjoy maternity benefits when having a prenatal check-up is calculated in working days, excluding holidays, New Year's Day, and weekly days off.

Article 52. Time off from work to enjoy maternity benefits in case of miscarriage, abortion, stillbirth in the uterus, stillbirth during labor, ectopic pregnancy

1. The time off work to enjoy maternity benefits in case of miscarriage, abortion, stillbirth in the uterus, stillbirth during labor, ectopic pregnancy is prescribed by the medical practitioner at the medical examination and treatment facility, but is maximum according to the following regulations:

a) 10 days if the pregnancy is under 05 weeks;

b) 20 days if the pregnancy is from 05 weeks to under 13 weeks old;

c) 40 days if the pregnancy is from 13 weeks to under 22 weeks old;

d) 50 days if the pregnancy is 22 weeks or older.

2. In case a female employee is 22 weeks pregnant or older and meets the conditions specified in Clause 2, Clause 3 or Clause 5, Article 50 of this Law and has a miscarriage, abortion, stillbirth, or stillbirth during labor, the female employee and her husband are entitled to maternity leave as in the case of a female employee giving birth.

3. The maternity leave period prescribed in Clause 1 of this Article includes holidays, New Year's Day, and weekly days off.

Article 53. Time off work to enjoy maternity benefits when giving birth

1. The maternity leave period of female employees when giving birth is implemented according to the provisions of Clause 1, Article 139 of the Labor Code.

In case a female employee returns to work before the end of her maternity leave period when giving birth as prescribed in Clause 4, Article 139 of the Labor Code, she shall receive wages for the working days paid by the employer and continue to receive maternity benefits at the level prescribed in Article 59 of this Law; the employer and the employee shall be responsible for paying compulsory social insurance for the period when the employee returns to work.

2. Male employees participating in compulsory social insurance when their wives give birth are entitled to maternity leave with the following duration:

a) 05 working days;

b) 07 working days when the wife gives birth by surgery or gives birth before 32 weeks of age;

c) In case the wife gives birth to twins, she is entitled to 10 working days off. In case of giving birth to triplets or more, she is entitled to an additional 03 working days off for each child, starting from the third child onwards;

d) In case the wife gives birth to twins by surgery, she is entitled to 14 working days off. In case of giving birth to triplets or more by surgery, she is entitled to an additional 03 working days off for each child, starting from the third child onwards.

3. The starting date of maternity leave as prescribed in Clause 2 of this Article must be within 60 days from the date the wife gives birth. In case the employee takes multiple leaves, the starting date of the last leave must be within the first 60 days from the date the wife gives birth and the total time of maternity leave must not exceed the time prescribed in Clause 2 of this Article.

4. In case a female employee is pregnant with twins or more and at the time of birth, if one fetus dies in the uterus or during labor, the time off work to receive maternity benefits and one-time allowance upon childbirth is calculated based on the number of fetuses, including live children, dead children and stillborn fetuses.

5. In case only the mother or both parents participate in compulsory social insurance and the mother dies after giving birth, the father or the person directly raising the child is entitled to take maternity leave to take care of the child for the remaining time of the mother as prescribed in Clause 1 of this Article. In case the mother participates in compulsory social insurance but does not meet the conditions prescribed in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law and dies, the father or the person directly raising the child is entitled to take maternity leave until the child is 06 months old.

6. In case the father or the direct caregiver does not take leave as prescribed in Clause 5 of this Article, in addition to salary, he/she shall also receive maternity allowance for the remaining time of the mother from the day following the date of the mother's death as prescribed 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 has an accident after giving birth and is not healthy enough to take care of the child as confirmed by a medical examination and treatment facility, the father is entitled to take maternity leave until the child is 06 months old.

8. In the case of female employees giving birth, employees adopting children under 06 months old, female employees being surrogate mothers when giving birth, female employees using surrogacy, the time off work to enjoy maternity benefits is counted as the time of compulsory social insurance payment, employees and employers do not have to pay social insurance.

In other cases where the maternity leave period is 14 working days or more in a month, this period is considered as the period of compulsory social insurance payment; employees and employers do not have to pay social insurance.

9. The maternity leave period prescribed in Clauses 1, 4, 5, 6 and 7 of this Article includes holidays, New Year's Day and weekly days off.

Article 54. Maternity benefits for female employees who are surrogate mothers

1. Female employees who are surrogate mothers are entitled to maternity leave when having prenatal check-ups as prescribed in Article 51 of this Law.

2. Female employees who are surrogate mothers and have miscarriages, abortions, stillbirths in the uterus, stillbirths during labor, or ectopic pregnancies are entitled to maternity leave as prescribed in Article 52 of this Law.

3. Female workers who are surrogate mothers and who meet the conditions specified in Clause 2 or Clause 3, Article 50 of this Law are entitled to:

a) Take maternity leave until the time of handing over the child to the surrogate mother, but not exceeding the time specified in Clause 1, Article 53 of this Law.

In case the period from the date of birth to the time of delivery of the child is less than 60 days of maternity leave, the female surrogate mother is still entitled to maternity leave until the 60 days are up, including holidays, New Year holidays, and weekly days off. The time of delivery of the child to the party requesting the surrogacy is the time stated in the document confirming the time of delivery of the child by the party requesting the surrogacy and the surrogate mother.

In case the child dies before the time of delivery and the maternity leave period is less than 60 days, the female surrogate mother is still entitled to maternity leave until the 60 days are up, including holidays, New Year's holidays, and weekly days off;

b) Within the first 30 days from the date of expiry of the maternity leave period prescribed in Clause 2 of this Article and Point a of this Clause, if the health has not yet recovered, the surrogate mother shall be entitled to rest and recuperate according to the provisions of Article 60 of this Law, except in cases where the surrogate mother terminates the labor contract, work contract or quits the job before giving birth.

4. When a female employee is a surrogate mother and gives birth, the husband who is participating in compulsory social insurance is entitled to take maternity leave according to the provisions of Clauses 2 and 3, Article 53 of this Law.

Article 55. Maternity benefits for female employees using surrogacy

Female employees who are surrogate mothers and have paid compulsory social insurance for at least 06 months within 12 months up to the time of receiving the child are entitled to maternity benefits as follows:

1. Maternity leave from the time of receiving the child until the child is 06 months old. In case of twins or more, an additional 01 month of leave is given for each child, starting from the second child onwards.

In case a female employee who is a surrogate mother does not take time off work, in addition to her salary, she will also receive maternity benefits according to regulations;

2. In case the female employee who is a surrogate mother dies or is confirmed by a medical facility to be unfit to care for the child when the child is under 06 months old, the husband of the female employee who is a surrogate mother or the person directly raising the child shall be entitled to take maternity leave to care for the child for the remaining time of the female employee who is a surrogate mother according to the provisions of Clause 1 of this Article.

In case the husband of a female employee who is a surrogate mother or the person directly raising the child is participating in compulsory social insurance but does not take time off work, in addition to salary, the female employee is also entitled to maternity allowance for the remaining time of the surrogate mother as prescribed in Clause 1 of this Article.

Article 56. Maternity benefits when adopting a child under 06 months old

1. Employees who adopt a child under 06 months old are entitled to maternity leave from the date of handover until the child is 06 months old.

In case both father and mother participate in compulsory social insurance and meet the conditions for maternity benefits prescribed in Clause 2, Article 50 of this Law, only the father or mother is entitled to take leave to enjoy maternity benefits.

2. Employees who adopt children under 06 months of age and do not take time off work are only entitled to a one-time allowance as prescribed in Article 58 of this Law.

Article 57. Time off work with benefits when implementing contraceptive measures

1. The time an employee takes off work to enjoy maternity benefits when taking contraceptive measures prescribed by a medical practitioner at a medical examination and treatment facility, but not more than 07 days for female employees having an intrauterine contraceptive device inserted and not more than 15 days for employees taking sterilization measures.

2. The maternity leave period prescribed in Clause 1 of this Article includes holidays, New Year's Day, and weekly days off.

Article 58. One-time allowance upon childbirth, adoption of a child through surrogacy or adoption of a child under 06 months of age

1. Female employees giving birth who meet the conditions specified in Clause 2, Clause 3 or Clause 5, Article 50 of this Law shall receive a one-time allowance upon giving birth.

Female employees who give birth but do not meet the conditions specified in Clause 2 or Clause 3 or Clause 5, Article 50 of this Law, while their husbands meet the conditions specified in Clause 2, Article 50 of this Law, shall receive a one-time allowance.

2. Female surrogate mothers who meet the conditions prescribed in Clause 2 or Clause 3, Article 50 of this Law shall receive a one-time allowance upon giving birth.

In case the surrogate mother does not participate in compulsory social insurance or does not meet the conditions, the mother who uses the surrogate mother has paid compulsory social insurance for at least 06 months within 12 months up to the time of receiving the child, she will receive a one-time subsidy.

In case the surrogate mother or the intended mother does not participate in compulsory social insurance or does not meet the requirements, the husband of the intended mother who has paid compulsory social insurance for at least 06 months within 12 months up to the time of receiving the child will receive a one-time subsidy.

In case the surrogate mother, the intended mother and the husband of the intended mother do not participate in compulsory social insurance or do not meet the conditions, the husband of the surrogate mother who has paid compulsory social insurance for at least 06 months within 12 months up to the time the surrogate mother gives birth will receive a one-time subsidy.

3. Employees adopting children under 06 months old who meet the conditions prescribed in Clause 2, Article 50 of this Law shall receive a one-time subsidy.

4. The one-time allowance for each child specified in Clauses 1, 2 and 3 of this Article is equal to 02 times the reference level in the month the female worker gives birth, receives a child through surrogacy, or adopts a child.

Article 59. Maternity allowance

1. The one-month maternity allowance of employees specified in Articles 51, 52, 53, 54, 55, 56 and 57 of this Law is equal to 100% of the average salary used as the basis for compulsory social insurance contributions of the 06 most recent months before taking maternity leave.

For employees who have paid compulsory social insurance for less than 06 months, the maternity allowance for employees prescribed in Article 51, Article 52, Clauses 2, 5, 6 and 7 of Article 53, Clauses 1, 2 and 4 of Article 54, Clause 2 of Article 55 and Article 57 of this Law is the average salary used as the basis for paying compulsory social insurance for the months paid.

2. One-day maternity allowance for the cases specified in Article 51 and Clause 2, Article 53 of this Law is calculated by dividing one-month maternity allowance by 24 days.

3. Maternity allowance for giving birth, receiving a child through surrogacy or adopting a child under 06 months old is calculated according to the maternity allowance level prescribed in Clause 1 of this Article. In case of odd days or in cases prescribed in Articles 52 and 57 of this Law, the daily allowance level is calculated by dividing the monthly maternity allowance by 30 days.

4. Maternity allowance for female employees who are surrogate mothers and female employees who have surrogacy is implemented according to the provisions in Clauses 1, 2 and 3 of this Article and is calculated based on the average salary used as the basis for compulsory social insurance payment as prescribed in this Article before the female employee who is surrogate mothers and female employees who have surrogacy takes leave to enjoy maternity benefits.

5. The Minister of Labor, War Invalids and Social Affairs shall prescribe the calculation and determination of conditions for each case of maternity benefits.

Article 60. Recuperation and health recovery after maternity leave

1. Within 30 days from the date of expiry of maternity leave as prescribed in Article 52, Clause 1 or Clause 4, Article 53, Point a, Clause 3, Article 54 of this Law, female employees whose health has not yet recovered shall be entitled to rest and recuperate.

Continuous recuperation and health care leave includes holidays, Tet holidays, and weekly days off. In case recuperation and health care leave is carried over from the end of the previous year to the beginning of the following year, that leave will be counted for the previous year.

2. The time for recuperation and health recovery as prescribed in Clause 1 of this Article shall be decided by the employer and the Executive Board of the grassroots trade union; in case the two parties have different opinions, the employer shall decide the number of days off based on the proposal of the Executive Board of the grassroots trade union; in case the employing unit does not have a grassroots trade union, the employer shall decide. The maximum time for recuperation and health recovery is prescribed as follows:

a) 10 days for female workers giving birth to two or more children at once;

b) 07 days for female employees who have to give birth by cesarean section;

c) 05 days for other cases.

3. The benefit level for one day of rest and recovery after maternity leave is 30% of the reference level.

4. The provisions in Clauses 1, 2 and 3 of this Article shall not apply in cases where female employees return to work before the end of their maternity leave period as prescribed in Clause 1, Article 53 of this Law.

5. The Minister of Labor, War Invalids and Social Affairs shall prescribe the calculation and determination of conditions for each case of maternity leave.

Article 61. Application for maternity benefits

1. The application for maternity benefits for female employees giving birth or female employees being surrogate mothers or female employees using surrogacy is a copy of the birth certificate or birth extract or a copy of the child's birth certificate and other documents in the following cases:

a) Documents proving the infertility treatment process of female workers in the cases specified in Clause 5, Article 50 of this Law;

b) A copy of the death certificate or death certificate extract of the female employee giving birth or the female employee using surrogacy in case of death after giving birth;

c) Original or copy of the medical examination and treatment facility's confirmation document on the mother's condition after giving birth and not being healthy enough to care for the child or the female worker who is a surrogate mother and not being healthy enough to care for the child after receiving the child;

d) Original or copy of the medical examination and treatment facility's certificate confirming that the female employee must take time off work to rest during pregnancy in the case specified in Clause 3, Article 50 of this Law;

d) A copy of the agreement on surrogacy for humanitarian purposes as prescribed in Article 96 of the Law on Marriage and Family and a copy of the document confirming the time of delivery of the child between the surrogate mother and the surrogate mother in case the female surrogate gives birth or the female surrogate mother receives the child.

2. The application for maternity benefits for female employees giving birth and female employees acting as surrogate mothers in cases where the child dies immediately after birth without being issued a birth certificate, and female employees who are 22 weeks pregnant or older and are eligible for maternity benefits when giving birth as prescribed in Clause 2, Article 52 of this Law must be one of the following documents:

a) Original or copy of summary medical records showing information about dead child or dead fetus;

b) The original or a copy of the hospital discharge paper of the female employee giving birth or of the female employee acting as a surrogate mother giving birth showing information about the dead child or dead fetus;

c) Copy of child's death certificate;

d) Confirmation document from the People's Committee at the commune level in case the child dies within 24 hours after birth.

3. The application for maternity benefits for female employees during pregnancy check-ups as prescribed in Article 51 of this Law; female employees who have miscarriages, abortions, or stillbirths in the uterus, stillbirths during labor, or ectopic pregnancies as prescribed in Article 52 of this Law; employees who take contraceptive measures as prescribed in Article 57 of this Law must have one of the following documents:

a) Original or copy of hospital discharge papers or summary of medical records or documents proving the employee's inpatient treatment in case of inpatient treatment;

b) Certificate of leave to receive social insurance in case of outpatient treatment;

c) Original or copy of discharge paper showing information indicating the time needed for outpatient treatment after inpatient treatment.

4. The application for maternity benefits for employees adopting children under 06 months old includes a copy of the adoption certificate and the child handover record.

5. The application for maternity leave or one-time allowance for male employees when their wives give birth is a copy of the birth certificate or birth extract or a copy of the child's birth certificate; in case the birth certificate does not show information about the child having to give birth by surgery or giving birth under 32 weeks, the original or a copy of the document from the medical examination and treatment facility showing information about the child having to give birth by surgery or giving birth under 32 weeks is required.

In case the child dies after birth and has not been issued a birth certificate, the record must be the original or a copy of the mother's medical record summary or hospital discharge paper showing information about the deceased child.

6. The application for maternity benefits for the husband of a female employee who is a surrogate mother and receives a one-time allowance upon receiving the child must include a copy of the birth certificate or an extract of the birth certificate or a copy of the child's birth certificate. In case the child dies after birth and has not been issued a birth certificate, the application must include a copy of the summary of the medical record or the original or a copy of the hospital discharge paper of the surrogate mother showing information about the dead child or another document from the medical examination and treatment facility showing information about the child who died after birth.

7. The application for maternity leave or one-time allowance for the husband of a female surrogate mother when his wife gives birth includes the following documents:

a) A copy of the birth certificate or birth extract or a copy of the birth certificate; in case the birth certificate does not show information about the birth requiring surgery or the birth of a child under 32 weeks of age, an original or a copy of the document from the medical examination and treatment facility showing information about the birth requiring surgery or the birth of a child under 32 weeks of age is required;

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

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

a) Have a Vietnamese translation notarized or certified in accordance with the law on notarization and certification;

b) Consular legalization, except in cases where international treaties to which the Socialist Republic of Vietnam is a member provide otherwise.

9. The Minister of Health shall prescribe the forms, procedures and authority to issue the documents in the dossiers specified in Points a, c and d, Clause 1 of this Article to be issued by medical examination and treatment facilities and prescribe alternative documents in cases of force majeure due to natural disasters, catastrophes and epidemics.

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

1. Employees are responsible for submitting the documents specified in Article 61 of this Law to the employer. The deadline for submitting the documents is no later than 45 days from the date of expiry of maternity leave.

Within 07 working days from the date of receiving complete documents from employees, employers are responsible for making a list of employees taking maternity leave with the documents specified in Article 61 of this Law and submitting them to the social insurance agency.

2. Employees shall submit the documents specified in Article 61 of this Law to the social insurance agency in case of quitting work before giving birth, adopting a child through surrogacy, adopting a child under 06 months old or no longer having an employer.

3. The social insurance agency is responsible for resolving within 07 working days from the date of receiving complete documents from the employer, 05 working days from the date of receiving complete documents from the employee; in case of non-resolution, a written response must be given stating the reason.

Article 63. Settlement of benefits for convalescence and health recovery after maternity leave

1. Within 07 working days from the date the employee takes leave to receive maternity leave benefits, the employer shall make a list of employees taking leave to receive maternity leave benefits and submit it to the social insurance agency.

2. Within 07 working days from the date of receiving the list as prescribed, the social insurance agency shall be responsible for resolving; in case of non-resolution, a written response must be given stating the reason.

Section 3. REFERENCES

Article 64. Subjects and conditions for pension entitlement

1. Subjects specified in points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law, when retiring, with a period of compulsory social insurance payment of 15 years or more, shall be entitled to pension if they fall into one of the following cases:

a) Having reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code;

b) Reaching retirement age as prescribed in Clause 3, Article 169 of the Labor Code and having a total period of compulsory social insurance payment of 15 years or more when working in a arduous, toxic, dangerous or especially arduous, toxic, dangerous occupation or job on the list of arduous, toxic, dangerous or especially arduous, toxic, dangerous occupations or jobs issued by the Minister of Labor - Invalids and Social Affairs or working in areas with particularly difficult socio-economic conditions, including working time in areas with regional allowance coefficient of 0,7 or higher before January 01, 01;

c) Be at least 10 years younger than the age specified in Clause 2, Article 169 of the Labor Code and have at least 15 years of experience working in underground coal mining as prescribed by the Government;

d) People infected with HIV/AIDS due to occupational accidents while performing assigned tasks.

2. Subjects specified in Points d, đ and e, Clause 1, Article 2 of this Law, when retiring with a period of compulsory social insurance payment of 15 years or more, shall be entitled to pension if they fall into one of the following cases:

a) Be at least 05 years younger than the age specified in Clause 2, Article 169 of the Labor Code, except in cases where the Law on Officers of the Vietnam People's Army, the Law on People's Public Security, the Law on Cryptography, the Law on Professional Soldiers, Workers and National Defense Officials have other provisions;

b) Being at least 10 years younger than the age specified in Clause 2, Article 169 of the Labor Code and having a total period of compulsory social insurance payment of at least 15 years when working in a arduous, toxic, dangerous or particularly arduous, toxic, dangerous occupation or job on the list of arduous, toxic, dangerous or particularly arduous, toxic, dangerous occupations or jobs issued by the Minister of Labor - Invalids and Social Affairs or working in areas with particularly difficult socio-economic conditions, including working time in areas with a regional allowance coefficient of 0,7 or higher before January 01, 01;

c) People infected with HIV/AIDS due to occupational accidents while performing assigned tasks.

3. The Government regulates pension benefits in cases where the date and month of birth cannot be determined or records are lost and other special cases.

Article 65. Subjects and conditions for receiving pension due to reduced working capacity

1. Subjects specified in Points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of this Law, when retiring with a period of compulsory social insurance payment of 20 years or more, shall be entitled to a pension at a lower level than those eligible for pension specified in Points a, b and c, Clause 1, Article 64 of this Law if they fall into one of the following cases:

a) Being at least 05 years younger than the age specified in Point a, Clause 1, Article 64 of this Law and having a reduced working capacity from 61% to less than 81%;

b) Being at least 10 years younger than the age specified in Point a, Clause 1, Article 64 of this Law and having a reduced working capacity of 81% or more;

c) Having worked for 15 years or more in a particularly arduous, toxic, or dangerous job or occupation on the list of particularly arduous, toxic, or dangerous jobs or occupations issued by the Minister of Labor, War Invalids, and Social Affairs and having a working capacity reduction of 61% or more.

2. Subjects specified in Points d, đ and e, Clause 1, Article 2 of this Law, when retiring, have paid compulsory social insurance for at least 20 years, and have a working capacity reduction of 61% or more, shall be entitled to a pension at a lower level than those eligible for pension as specified in Points a and b, Clause 2, Article 64 of this Law if they fall into one of the following cases:

a) Be at least 10 years younger than the age specified in Point a, Clause 1, Article 64 of this Law;

b) Have at least 15 years of experience working in a particularly arduous, toxic, or dangerous job or occupation on the list of particularly arduous, toxic, or dangerous jobs or occupations issued by the Minister of Labor, War Invalids, and Social Affairs.

Article 66. Monthly pension rate

1. The monthly pension level of eligible subjects specified in Article 64 of this Law is calculated as follows:

a) For female employees, it is 45% of the average salary used as the basis for social insurance contributions as prescribed in Article 72 of this Law, corresponding to 15 years of social insurance contributions, then for each additional year of contributions, an additional 2% is calculated, with a maximum of 75%;

b) For male employees, it is 45% of the average salary used as the basis for social insurance contributions as prescribed in Article 72 of this Law, corresponding to 20 years of social insurance contributions, then for each additional year of contributions, an additional 2% is calculated, with a maximum of 75%.

In case male employees have paid social insurance for 15 years but less than 20 years, the monthly pension is equal to 40% of the average salary used as the basis for paying social insurance as prescribed in Article 72 of this Law corresponding to 15 years of paying social insurance, then for each additional year of paying, 1% is added.

2. The monthly pension level for workers in certain special occupations and jobs in the People's Armed Forces is prescribed by the Government. The funding source is from the state budget.

3. The monthly pension of eligible subjects specified in Article 65 of this Law is calculated as prescribed in Clause 1 of this Article, then for each year of retirement before the prescribed age, it is reduced by 2%.

In case the pre-retirement period is less than 06 months, the pension percentage will not be reduced. From 06 months to less than 12 months, the pension percentage will be reduced by 1%.

4. The calculation of monthly pension for employees who are eligible for pension and have paid social insurance according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member but have paid social insurance in Vietnam for less than 15 years, each year of payment during this period shall be calculated at 2,25% of the average salary used as the basis for paying social insurance as prescribed in Article 72 of this Law.

5. The Government shall specify in detail the levels and conditions for receiving pensions.

Article 67. Pension adjustment

1. Pensions are adjusted based on the increase in the consumer price index in accordance with the capacity of the state budget and social insurance fund.

2. Adjust the pension increase appropriately for those with low pensions and those who retired before 1995 to ensure narrowing the pension gap between retirees in different periods.

3. The Government shall prescribe the time, subjects and levels of pension adjustment prescribed in this Article.

Article 68. One-time allowance upon retirement

1. Male workers with more than 35 years of social insurance contributions and female workers with more than 30 years of social insurance contributions will receive a one-time allowance in addition to their pension when they retire.

2. The one-time benefit level for each year of payment higher than the provisions in Clause 1 of this Article is equal to 0,5 times the average salary level used as the basis for social insurance payment prescribed in Article 72 of this Law for each year of payment higher than the retirement age as prescribed by law.

In case an employee has met the conditions for receiving a pension as prescribed in Articles 64 and 65 of this Law and continues to pay social insurance, the subsidy level shall be equal to 02 times the average salary used as the basis for paying social insurance as prescribed in Article 72 of this Law for each year of payment higher than the number of years prescribed in Clause 1 of this Article from the time after reaching the retirement age as prescribed by law until the time of retirement.

Article 69. Time of pension enjoyment

1. The time to receive pension for subjects specified in Points a, b, c, d, đ, e, i, k and l, Clause 1 and Clause 2, Article 2 of this Law who are participating in compulsory social insurance is the time when they are eligible to receive pension according to regulations and are recorded in the document of the employer determining the termination of the labor contract or determining the termination of employment.

2. The time to receive pension for subjects specified in points g, h, m and n, Clause 1, Article 2 of this Law and those who are reserving social insurance payment period is the time when they are eligible to receive pension according to regulations and is stated in the employee's request.

3. The Minister of Labor, War Invalids and Social Affairs shall detail this Article; prescribe the time for receiving pension for the cases specified in Clause 7, Article 33 of this Law; prescribe the calculation and determination of conditions for each case to resolve the pension regime.

Article 70. One-time social insurance benefit

1. Subjects specified in Clause 1, Article 2 of this Law who have terminated their participation in social insurance and have made a request shall be entitled to receive a one-time social insurance benefit if they fall into one of the following cases:

a) Old enough to receive pension but have not paid social insurance for 15 years.

In case the employee does not receive a one-time social insurance benefit, he/she can choose to receive a monthly allowance according to the provisions of Article 23 of this Law;

b) Going abroad to settle down;

c) People suffering from one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;

d) People with a working capacity decline of 81% or more; people with particularly severe disabilities;

d) Employees who have paid social insurance before the effective date of this Law, after 12 months are not subject to compulsory social insurance but also do not participate in voluntary social insurance and have paid social insurance for less than 20 years;

e) In the cases specified in Points d, dd and e, Clause 1, Article 2 of this Law, when demobilized, discharged from the army or quitting work, they are not subject to compulsory social insurance but also do not participate in voluntary social insurance and are not eligible to receive pension.

2. Subjects specified in Clause 2, Article 2 of this Law who have terminated their participation in social insurance and have made a request shall be entitled to receive a one-time social insurance benefit if they fall into one of the following cases:

a) Reach pension age but have not yet paid social insurance for 15 years;

b) People suffering from one of the following diseases: cancer, paralysis, decompensated cirrhosis, severe tuberculosis, AIDS;

c) People with a working capacity reduction of 81% or more; people with especially severe disabilities;

d) Employees who are eligible for pension according to regulations but do not continue to reside in Vietnam;

d) Employees whose labor contracts terminate or whose work permits, practice certificates, or practice licenses expire without being renewed.

3. The one-time social insurance benefit is calculated based on the number of years of payment and the basis for social insurance payment, but does not include the amount of state budget support for voluntary social insurance payment. Each year is calculated as follows:

a) Equal to 1,5 months of the average monthly salary for social insurance contributions for the years before 2014.

In case there is a period of social insurance payment before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards to calculate the one-time social insurance benefit;

b) Equal to 02 months of the average monthly salary for social insurance contributions for the years of contribution from 2014 onwards;

c) In case the social insurance payment period is less than one year, the benefit level is equal to the amount paid but not more than 02 months of the average monthly salary for social insurance payment.

4. In the cases specified in Points c and d, Clause 1 of this Article, the one-time social insurance benefit is calculated based on the number of years of payment and the basis for social insurance payment includes the amount of state budget support for voluntary social insurance payment; the calculation of the benefit each year is implemented according to the provisions in Points a, b and c, Clause 3 of this Article.

5. The time for calculating one-time social insurance benefits is the time when the social insurance agency issues a decision to receive one-time social insurance benefits.

6. In case the employee specified in Points b, c and d, Clause 1 and Points b, c and d, Clause 2 of this Article is both eligible for pension and one-time social insurance, the employee can choose to receive monthly pension or one-time social insurance.

7. The Government shall detail this Article.

Article 71. Reservation of social insurance premium payment period

Employees who quit their jobs but do not meet the conditions for pension as prescribed in Articles 64 and 65 of this Law or have not received one-time social insurance as prescribed in Article 70 of this Law or have not received monthly allowance as prescribed in Article 23 of this Law shall have their social insurance payment period reserved.

Article 72. Average salary level used as basis for social insurance payment to calculate pension and one-time allowance

1. For employees subject to the salary regime prescribed by the State who have paid social insurance for the entire period of time under this salary regime, the average salary used as the basis for social insurance payment for the number of years of social insurance payment before retirement shall be calculated as follows:

a) If you started participating in social insurance before January 01, 01, the average salary used as the basis for social insurance contributions for the last 1995 years before retirement will be calculated;

b) Starting to participate in social insurance between January 01, 01 and December 1995, 31, the average salary used as the basis for social insurance contributions for the last 12 years before retirement is calculated;

c) Starting to participate in social insurance between January 01, 01 and December 2001, 31, the average salary used as the basis for social insurance contributions for the last 12 years before retirement is calculated;

d) Starting to participate in social insurance between January 01, 01 and December 2007, 31, the average salary used as the basis for social insurance contributions for the last 12 years before retirement will be calculated;

d) Starting to participate in social insurance from January 01, 01 to December 2016, 31, the average salary used as the basis for social insurance contributions for the last 12 years before retirement is calculated;

e) Starting to participate in social insurance from January 01, 01 to December 2020, 31, the average salary used as the basis for social insurance contributions for the last 12 years before retirement will be calculated;

g) Starting to participate in social insurance from January 01, 01 onwards, the average salary used as the basis for social insurance payment for the entire period of social insurance payment will be calculated.

2. For employees who have paid social insurance for the entire period under the salary regime decided by the employer, the average salary used as the basis for paying social insurance for the entire period shall be calculated.

3. Employees who have both a period of social insurance payment subject to the salary regime prescribed by the State and a period of social insurance payment subject to the salary regime decided by the employer shall have their average salary used as the basis for general social insurance payment for all periods calculated, in which the period of payment subject to the salary regime prescribed by the State shall be calculated as the average salary used as the basis for social insurance payment according to the provisions of Clause 1 of this Article.

4. The Government shall detail this Article and prescribe the average salary level as the basis for social insurance contributions for employees implementing the salary regime prescribed by the State in some special cases.

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

1. The salary used as the basis for compulsory social insurance payment to calculate the average level prescribed in Article 72 of this Law of employees subject to the salary regime prescribed by the State shall be adjusted as follows:

a) For employees who started participating in social insurance before January 01, 01, it will be adjusted according to the reference level at the time of retirement;

b) For employees who start participating in social insurance from January 01, 01 onwards, it will be adjusted as prescribed in Clause 2016 of this Article.

2. The salary used as the basis for compulsory social insurance payment to calculate the average level prescribed in Article 72 of this Law for employees subject to the salary regime decided by the employer shall be adjusted on the basis of the consumer price index of each period according to Government regulations.

Article 74. Implementation of social insurance when applying the salary regime according to job position, title and leadership position to replace the current payroll system

In case the State applies a salary regime based on job position, title and leadership position to replace the current salary system, the Government shall report to the National Assembly for consideration and decision on adjusting the basis for compulsory social insurance contributions, the method of calculating the average salary as the basis for calculating pensions, social insurance benefits, adjusting the salary as the basis for compulsory social insurance contributions and other necessary contents.

Article 75. Suspension, termination, and continuation of monthly pension and social insurance benefits

1. Suspend monthly pension and social insurance benefits for beneficiaries in one of the following cases:

a) Illegal exit;

b) Declared missing by the Court;

c) When the beneficiary's information cannot be verified as prescribed in Point c, Clause 2, Article 11 of this Law.

2. Termination of monthly pension and social insurance benefits for beneficiaries in one of the following cases:

a) Died or declared dead by the Court;

b) Refusal to receive monthly pension and social insurance benefits in writing;

c) The conclusion of the competent authority on social insurance benefits is not in accordance with the provisions of law.

3. The monthly pension and social insurance benefits of the subjects specified in Clause 1 and Point a, Clause 2 of this Article shall continue to be paid, including the monthly pension and social insurance benefits for the period not yet received, when falling into one of the following cases:

a) Illegal immigrants returning;

b) There is a court decision to cancel the decision declaring missing or the decision declaring dead;

c) The subject specified in Point c, Clause 1 of this Article has verified the information as prescribed in Point c, Clause 2, Article 11 of this Law.

4. The monthly pension and social insurance benefits of the subjects specified in Point b, Clause 2 of this Article shall continue to be paid from the time the social insurance agency receives the written request to receive the monthly pension and social insurance benefits again, and shall not include the monthly pension and social insurance benefits for the period not yet received due to refusal to receive them.

5. If a pensioner or monthly social insurance beneficiary has not received the pension or benefit before his/her death, his/her relatives will receive the pension or benefit for the months not yet received.

6. A person whose monthly pension or social insurance benefits are suspended when there is a court decision declaring him/her missing, and then there is a court decision declaring him/her dead, his/her relatives will not be entitled to receive pension or benefits during the suspension period.

7. Other cases of suspension, termination, and continued enjoyment of pension and monthly social insurance benefits according to Government regulations.

Article 76. One-time allowance for pensioners and monthly social insurance beneficiaries who go abroad to settle

1. People who are receiving monthly pensions and social insurance benefits and wish to settle abroad will be eligible for a one-time benefit.

2. The one-time allowance for pensioners is calculated according to the period of time when social insurance premiums have been paid, in which each year of social insurance premium payment before 2014 is calculated as 1,5 months of the currently enjoying pension, each the year of paying social insurance premiums from 2014 onward is calculated as 02 months of currently enjoying pension; then every month after enjoying the pension, the one-time allowance minus 0,5 month's pension. The lowest level is equal to 03 months of currently enjoying pension.

3. The one-time allowance for a person currently enjoying a monthly social insurance allowance is equal to three months of the current allowance.

4. The application for one-time subsidy includes a written request for one-time subsidy with a copy of the certificate from the competent authority on the renunciation of Vietnamese nationality or a certified or notarized Vietnamese translation of one of the documents specified in Points a, b, c and d, Clause 2, Article 78 of this Law.

5. Within 07 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

Article 77. Pension application dossier for compulsory social insurance participants

1. Pension application file for people participating in compulsory social insurance includes:

a) Social insurance book;

b) Original or copy of document confirming termination of labor contract or document of termination of employment or request document of the subjects specified in points g, h, m and n, Clause 1, Article 2 of this Law.

2. The pension application file for people who are reserving compulsory social insurance payment period includes:

a) Social insurance book;

b) Request document of the person who is reserving compulsory social insurance payment period.

3. In the case specified in Article 65 of this Law, in addition to the documents specified in Clause 1 of this Article, there must also be a record of the assessment of the level of reduced working capacity by the Medical Assessment Council or a copy of the certificate of severe or extremely severe disability showing the conclusion of the Medical Assessment Council clearly stating the percentage of reduced working capacity.

4. In the cases specified in Point d, Clause 1 and 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 certificate of HIV infection due to occupational accidents.

Article 78. Application for one-time social insurance benefit

1. Application for one-time social insurance benefits includes:

a) Social insurance book;

b) Document requesting one-time social insurance benefits from employees.

2. In the case specified in 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 certificate of the competent authority on the renunciation of Vietnamese nationality 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 permission to enter the country to settle abroad;

c) Long-term permanent residence card issued by a competent foreign authority;

d) Other legal documents showing settlement abroad according to Government regulations.

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

4. In the cases specified in 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 also be a record of the assessment of the level of reduced working capacity by the Medical Assessment Council or a copy of the certificate of the level of especially severe disability.

Article 79. Settlement of pension and one-time social insurance benefits

1. Within 20 days before the employee is eligible for pension, the employer shall submit the documents specified in Article 77 of this Law to the social insurance agency.

Within 20 days before the time of eligibility for pension, the person who is reserving the period of compulsory social insurance payment must submit the documents specified in Article 77 of this Law to the social insurance agency.

2. Employees who are eligible for one-time social insurance benefits shall submit the documents specified in Article 78 of this Law to the social insurance agency.

3. Within 20 days, excluding holidays and Tet, from the date of receipt of complete documents as prescribed for pension applicants or within 07 working days from the date of receipt of complete documents as prescribed for one-time social insurance applicants, the social insurance agency shall be responsible for resolving; in case of non-resolution, a written response must be given stating the reason.

Article 80. Application for continued enjoyment of monthly pension and social insurance benefits in case of suspension or termination

The application for continued enjoyment of monthly pension and social insurance benefits in the cases specified in Point a and Point b, Clause 3 and Clause 4, Article 75 of this Law includes a written request for continued enjoyment of monthly pension and social insurance benefits and other documents depending on each of the following cases:

1. Document of competent state agency on returning to the country in case specified in Point a, Clause 3, Article 75 of this Law;

2. The Court's decision to annul the decision declaring missing or to annul Decision to declare death in the case specified in Point b, Clause 3, Article 75 of this Law.

Article 81. Settlement of continued enjoyment of monthly pension and social insurance benefits in cases where benefits have been suspended or terminated

1. A person requesting to continue receiving monthly pension and social insurance benefits shall submit the application prescribed in Article 80 of this Law to the social insurance agency.

2. Within 10 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

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

1. A person receiving monthly pension or social insurance benefits who wishes to change the form of receipt or change the place of receipt due to changing residence within the country must send a written document to the social insurance agency where the payment is being made.

2. Within 05 working days from the date of receipt of the document specified in Clause 1 of this Article, the social insurance agency shall be responsible for resolving the matter; in case of non-resolution, a written response must be given stating the reasons.

Article 83. Dossier and order of examination and assessment of working capacity decrease to settle the social insurance regime

1. Dossiers and order of examination and assessment of working capacity decrease to settle the social insurance regime shall be prescribed by the Minister of Health.

2. The examination and assessment of the level of reduced working capacity must be accurate, public and transparent. The medical assessment board is responsible for the accuracy of the assessment results.

Section 4. SURVIVAL MODES

Article 84. Beneficiaries of death benefits

The beneficiaries of the death benefit of a deceased social insurance participant are relatives specified in Clause 2, Article 86, Points a, b and c, Clause 2, Article 88 of this Law; heirs specified in Point d, Clause 2, Article 88 of this Law; organizations and individuals in charge of burial specified in Clause 1, Article 85 of this Law and relatives specified in Clause 3, Article 85 of this Law.

Article 85. Funeral allowance

1. When the following people die, the organization or individual in charge of the funeral will receive a one-time funeral allowance:

a) Subjects specified in Clause 1 and Clause 2, Article 2 of this Law have a compulsory social insurance payment period of 12 months or more;

b) Death due to work-related accidents or occupational diseases as prescribed by law on occupational safety and hygiene;

c) People who are receiving or have temporarily stopped receiving pension; people who are receiving or have temporarily stopped receiving monthly occupational accident and disease allowances and have quit their jobs.

2. The funeral allowance is 10 times the reference level in the month in which the person specified in Clause 1 of this Article dies.

3. In case the subjects specified in Points a, b and c, Clause 1 of this Article are declared dead by the Court, their relatives shall be entitled to the funeral allowance specified in Clause 2 of this Article.

Article 86. Cases of 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, the relatives specified in Clause 2 of this Article shall receive a monthly pension:

a) Have paid compulsory social insurance for at least 15 years;

b) Receiving pension or temporarily suspending pension;

c) Death due to work-related accidents or occupational diseases as prescribed by law on occupational safety and hygiene;

d) Currently receiving or temporarily suspending monthly occupational accident and disease benefits with a working capacity reduction of 61% or more.

2. Relatives of the subjects specified in Clause 1 of this Article are entitled to monthly death benefits, including:

a) Children, including children whose mother is pregnant and whose father dies, and children whose surrogate mother is pregnant and whose father or mother dies, are entitled to benefits until they are 18 years old;

b) Children with reduced working capacity of 81% or more;

c) Husband and wife are of legal age as prescribed in Clause 2, Article 169 of the Labor Code. Husband and wife are not of legal age as prescribed in Clause 2, Article 169 of the Labor Code and have a reduced working capacity of 81% or more;

d) Biological father, biological mother; biological father, biological mother of the wife or husband; other family members of the age prescribed in Clause 2, Article 169 of the Labor Code that the person prescribed in Clause 1 of this Article is obliged to support according to the provisions of the law on marriage and family;

d) Biological father, biological mother; biological father, biological mother of wife or husband; other family members under the age prescribed in Clause 2, Article 169 of the Labor Code with a reduced working capacity of 81% or more, and whom the social insurance participant is obliged to support according to the provisions of the law on marriage and family.

3. Monthly survivor allowance shall not be applied to relatives specified in Points b, c, d and dd, Clause 2 of this Article who are receiving salary and participating in compulsory social insurance or receiving monthly pension, monthly disability allowance, monthly allowance with the level equal to or higher than the reference level, excluding allowances according to the provisions of law on preferential treatment for people with revolutionary contributions.

4. The results of the medical examination to determine the level of reduced working capacity for receiving monthly survivor benefits must be determined no later than 06 months from the date of death of the social insurance participant or from the date the relative specified in Point a, Clause 2 of this Article expires the period of receiving benefits according to regulations.

5. The Minister of Labor, War Invalids and Social Affairs shall prescribe the calculation and determination of conditions for each case to resolve the death benefit regime.

Article 87. Monthly survivorship allowance

1. The monthly survivor allowance for each relative is 50% of the reference level; in case the relative has no direct caregiver, the monthly survivor allowance is 70% of the reference level.

The Minister of Labor, War Invalids and Social Affairs prescribes the determination of relatives who have no direct caregiver.

2. In case a person dies or is declared dead by the Court and is subject to the provisions of Clause 1, Article 86 of this Law, the maximum number of relatives entitled to receive monthly survivor's allowance is 04 people; in case 02 or more people die or are declared dead by the Court, the relatives shall receive 02 times the allowance prescribed in Clause 1 of this Article.

3. The time for receiving monthly survivor benefits is calculated from the first day of the month following the month in which the subject specified in Clause 1, Article 86 of this Law dies or is declared dead by the Court. In case the child is born after the death of the father, the father who is the husband of the surrogate mother or the surrogate mother, the time for receiving monthly survivor benefits of the child is calculated from the month the child is born.

Article 88. Cases of enjoying lump-sum survivorship allowance

1. Relatives of the following individuals who die or are declared dead by the Court shall be considered for a one-time death benefit:

a) People who are participating in social insurance or are reserving social insurance payment period;

b) People who are receiving or have temporarily stopped receiving pension; people who are receiving or have temporarily stopped receiving monthly occupational accident and disease allowances and have quit their jobs.

2. When a subject specified in Clause 1 of this Article dies, his/her relatives are entitled to a one-time death benefit in the following cases:

a) Not meeting the conditions specified in Point a, Clause 1, Article 86 of this Law;

b) Belonging to one of the cases specified in Clause 1, Article 86 of this Law but having no relatives receiving monthly pension specified in Clause 2, Article 86 of this Law;

c) Relatives who are eligible for monthly death benefits as prescribed in Clause 2, Article 86 of this Law but wish to receive a one-time death benefit;

d) In case there are no relatives as prescribed in Clause 7, Article 3 of this Law, the one-time death benefit shall be implemented in accordance with the provisions of the law on inheritance.

Article 89. One-time survivorship allowance

1. The one-time death benefit for relatives of the subjects specified in Point a, Clause 1, Article 88 of this Law is equal to the death benefit for each year of social insurance contribution multiplied by the number of years of social insurance contribution, but not less than 03 months of the average salary used as the basis for social insurance contribution. The average salary used as the basis for social insurance contribution to calculate the one-time death benefit is implemented according to the provisions of Article 72 of this Law up to the time of stopping payment. The death benefit for each year of social insurance contribution is prescribed as follows:

a) Equal to 1,5 months of average salary used as basis for social insurance payment for years of social insurance payment before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards;

b) Equal to 02 months of average salary used as basis for social insurance payment for years of social insurance payment from 2014 onwards.

2. The one-time death benefit for relatives of a pensioner or a person whose pension has been suspended and who dies is calculated based on the period of pension receipt and is prescribed as follows:

a) In case of death within the first 02 months, the one-time death benefit is equal to 48 months of pension of the month being received;

b) In case of death from the third month onwards, each month the lump sum pension will be reduced by 0,5 months of pension compared to the pension level prescribed in Point a of this Clause, but not lower than 03 months of pension of the month being enjoyed.

3. The one-time death benefit for relatives of a person receiving monthly occupational accident or disease benefits who has stopped working and received one-time social insurance benefits before death is equal to 03 months of monthly occupational accident or disease benefits of the month being received.

4. The reference level used to calculate the one-time death benefit is the reference level in the month in which the subject specified in Point a, Clause 1, Article 88 of this Law dies.

5. The Government shall prescribe the settlement of death benefits for persons receiving monthly occupational accident and disease benefits who have not yet retired or have reserved their social insurance payment period, and persons receiving monthly occupational accident and disease benefits who are also pensioners.

Article 90. Application for death benefit

1. The application for death benefits for relatives of people participating in social insurance or reserving social insurance payment period includes:

a) Social insurance book;

b) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the court decision declaring the person dead;

c) Relatives' declaration;

d) Original or copy of the minutes of investigation of occupational accidents in cases of death due to occupational accidents; copy of medical records of occupational disease treatment in cases of death due to occupational diseases;

d) Minutes of the assessment of the level of reduced working capacity by the Medical Assessment Council or a copy of the certificate of extremely severe disability showing the conclusion of the Medical Assessment Council clearly stating the percentage of reduced working capacity for relatives with reduced working capacity of 81% or more.

2. The application for death benefits for relatives of pensioners or those who are temporarily suspended from receiving pensions or monthly occupational accident or disease benefits and have retired includes:

a) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the court decision declaring the person dead;

b) Relatives' declaration;

c) Minutes of the assessment of the level of reduced working capacity by the Medical Assessment Council or a copy of the certificate of extremely severe disability showing the conclusion of the Medical Assessment Council clearly stating the percentage of reduced working capacity for relatives with reduced working capacity of 81% or more.

3. Application for funeral allowance in case of receiving only funeral allowance includes:

a) Social insurance book, except for people receiving pension or monthly allowance;

b) A copy of the death certificate or death certificate extract or a copy of the death notice or a copy of the court decision declaring the person dead;

c) Declaration of the organization or individual in charge of the funeral.

4. The settlement of death benefits for foreigners is regulated by the Government.

Article 91. Settlement of survivorship benefits

1. Within 90 days from the date of death of a person who is reserving social insurance payment period, a person who is receiving or temporarily suspending monthly pension, occupational accident or disease allowance, the relative or organization or individual in charge of the funeral shall submit the documents specified in Article 90 of this Law to the social insurance agency.

2. Within 90 days from the date of death of an employee participating in compulsory social insurance, the relatives or the organization or individual in charge of the funeral shall submit the documents specified in Article 90 of this Law to the employer.

Within 30 days from the date of receiving complete documents from the employee's relatives, the employer is responsible for submitting the documents to the social insurance agency.

3. Within 10 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

Article 92. Settlement of compulsory social insurance benefits later than the prescribed time limit

1. In case of submitting the application after the deadline specified in Clause 1 and Clause 2, Article 48, Clause 1, Article 49, Clause 1, Article 62, Clause 1, Article 63, Clause 1, Article 79, Clause 1 and Clause 2, Article 91 of this Law, a written explanation must be provided and sent to the social insurance agency when submitting the application.

2. In case of submitting documents after the prescribed time limit or settling the compulsory social insurance benefits later than the prescribed time limit, causing damage to the legitimate rights and interests of the beneficiary, compensation must be paid according to the provisions of law, except in cases where it is due to the fault of the social insurance beneficiary.

Article 93. Forms of pension payment and social insurance regime

1. Through the beneficiary's account opened at a commercial bank or foreign bank branch established and operating in Vietnam.

2. Directly from the social insurance agency or a service organization authorized by the social insurance agency.

3. Through the employer.

Chapter VI

VOLUNTARY SOCIAL INSURANCE

Section 1. MATERNITY BENEFIT

Article 94. Subjects and conditions for receiving maternity allowance

1. Subjects who have paid voluntary social insurance or have paid both compulsory social insurance and voluntary social insurance for 06 months or more within 12 months before giving birth are entitled to maternity allowance when falling into one of the following cases:

a) Female workers giving birth;

b) Male workers have wives and children.

2. In case only the mother participates in social insurance and the mother dies after giving birth, the father or the person directly raising the child is entitled to maternity allowance.

3. In case both father and mother participate in social insurance and are eligible for maternity allowance as prescribed in Clause 1 of this Article, only the father or mother shall receive maternity allowance.

4. In case the person specified in Clause 1 of this Article is both eligible for maternity benefits in voluntary social insurance and eligible for maternity benefits in compulsory social insurance, he/she shall only be entitled to maternity benefits in compulsory social insurance.

5. In case the mother is eligible for maternity benefits under compulsory social insurance and the father is eligible for maternity benefits under voluntary social insurance, the mother is entitled to maternity benefits under compulsory social insurance and the father is entitled to maternity benefits under voluntary social insurance.

6. In case the father is eligible for maternity benefits under compulsory social insurance and the mother is eligible for maternity benefits under voluntary social insurance, the father is entitled to maternity benefits under compulsory social insurance and the mother is entitled to maternity benefits under voluntary social insurance.

Article 95. Maternity allowance

1. The maternity allowance is 2.000.000 VND for each child born and each fetus 22 weeks or older that dies in utero or dies during labor.

Female workers who are ethnic minorities or female workers who are Kinh people whose husbands are ethnic minorities and are from poor households, when giving birth, are also entitled to other support policies according to Government regulations.

2. The state budget ensures the implementation of the provisions in Clause 1 of this Article. The Government decides to adjust the maternity allowance level in accordance with the socio-economic development conditions and the capacity of the state budget from time to time.

Article 96. Application for maternity benefits

The application for maternity benefits is one of the following documents:

1. A copy of the child's birth certificate or birth extract or birth certificate;

2. In case of fetal death in the uterus, fetal death during labor or child death after birth without being issued a birth certificate, the file must be one of the following documents:

a) Original or copy of medical record summary showing information about the child's death;

b) Original or copy of hospital discharge papers of female workers giving birth showing information about the child's death;

c) Copy of child's death certificate;

d) Confirmation document from the People's Committee at the commune level in case the child dies within 24 hours after birth.

Article 97. Settlement of maternity benefits

1. Within 60 days from the date of birth, the employee is responsible for submitting the documents specified in Article 96 of this Law to the social insurance agency.

2. Within 05 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

Section 2. REFERENCES

Article 98. Subjects and conditions for pension entitlement

Voluntary social insurance participants are entitled to pension when they reach retirement age as prescribed in Clause 2, Article 169 of the Labor Code and have paid social insurance for 15 years or more.

Article 99. Monthly pension rate

1. The monthly pension level of eligible subjects specified in Article 98 of this Law is calculated as follows:

a) For female employees, it is 45% of the average income used as the basis for social insurance contributions as prescribed in Article 104 of this Law, corresponding to 15 years of social insurance contributions, then for each additional year of contributions, an additional 2% is calculated, with a maximum of 75%;

b) For male employees, it is 45% of the average income used as the basis for social insurance contributions as prescribed in Article 104 of this Law, corresponding to 20 years of social insurance contributions, then for each additional year of contributions, an additional 2% is calculated, with a maximum of 75%.

In case male employees have paid social insurance for 15 years but less than 20 years, the monthly pension is equal to 40% of the average income used as the basis for paying social insurance as prescribed in Article 104 of this Law corresponding to 15 years of paying social insurance, then for each additional year of paying, 1% is added.

2. The pension adjustment shall comply with the provisions of Article 67 of this Law.

3. The calculation of monthly pension for employees who are eligible for pension and have paid social insurance according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member but have paid social insurance in Vietnam for less than 15 years, each year of payment during this period shall be calculated at 2,25% of the average income used as the basis for paying social insurance as prescribed in Article 104 of this Law.

Article 100. One-time allowance upon retirement

1. Male workers with more than 35 years of social insurance contributions and female workers with more than 30 years of social insurance contributions will receive a one-time allowance in addition to their pension when they retire.

2. The one-time subsidy level for each year of payment higher than the provisions in Clause 1 of this Article is equal to 0,5 times the average income level used as the basis for social insurance payment prescribed in Article 104 of this Law for each year of payment higher than the retirement age as prescribed by law.

In case an employee has met the conditions for receiving a pension as prescribed in Article 98 of this Law and continues to pay social insurance, the subsidy level shall be equal to 02 times the average income used as the basis for paying social insurance as prescribed in Article 104 of this Law for each year of payment higher than the number of years prescribed in Clause 1 of this Article from the time after reaching the retirement age as prescribed by law until the time of retirement.

Article 101. Time of pension enjoyment

1. The time for receiving pension for subjects specified in Article 98 of this Law is calculated from the first day of the month following the month eligible for pension as prescribed in Article 98 of this Law.

2. In case a social insurance participant continues to pay voluntary social insurance after meeting the conditions for receiving a pension, the pension payment date is the first day of the month following the month in which he/she stopped paying and requested to receive a pension.

3. In case a voluntary social insurance participant makes a one-time payment for the missing years as prescribed in Point e, Clause 2, Article 36 of this Law, the time to receive pension is the first day of the month following the month in which the full amount for the missing years is paid.

4. The Minister of Labor, War Invalids and Social Affairs shall detail this Article; prescribe the calculation and determination of conditions for each case to resolve the pension regime.

Article 102. One-time social insurance benefit

1. Subjects specified in Clause 4, Article 2 of this Law who have a request shall be entitled to one-time social insurance if they fall into one of the following cases:

a) Reaching retirement age as prescribed in Clause 2, Article 169 of the Labor Code but having paid social insurance for less than 15 years and not continuing to participate in social insurance.

In case the employee does not receive a one-time social insurance benefit, he/she can choose to receive a monthly allowance according to the provisions of Article 23 of this Law;

b) Going abroad to settle down;

c) People suffering from one of the following diseases: cancer, polio, decompensated cirrhosis, severe tuberculosis, AIDS;

d) People with a working capacity decline of 81% or more; people with particularly severe disabilities;

d) Employees who have paid social insurance before the effective date of this Law, but do not continue to pay social insurance after 12 months but have not paid social insurance for 20 years.

2. The one-time social insurance benefit is calculated based on the number of years of social insurance contributions and the basis for social insurance contributions. Each year is calculated as follows:

a) Equal to 1,5 times the average monthly income for social insurance contributions for the year before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards to calculate the one-time social insurance benefit;

b) Equal to 02 times the average monthly income for social insurance contribution for the year of contribution from 2014 onwards;

c) In case the social insurance payment period is less than one year, the benefit level is equal to the amount paid but not more than twice the average income used as the basis for social insurance payment.

3. The one-time social insurance benefit level of the subjects supported by the State in accordance with the provisions of Clause 2 of this Article does not include the amount of State budget support for voluntary social insurance payment, except for the cases prescribed in Point c and Point d, Clause 1 of this Article.

4. The time for calculating one-time social insurance benefits is the time stated in the decision of the social insurance agency.

5. In case the employee specified in Points b, c and d, Clause 1 of this Article is eligible for both pension and one-time social insurance, the employee may choose to receive pension or one-time social insurance.

6. The Government shall detail this Article.

Article 103. Reservation of social insurance premium payment period

Employees who stop paying voluntary social insurance but are not yet eligible for pension as prescribed in Article 98 or have not yet received one-time social insurance as prescribed in Article 102 of this Law or have not yet received monthly allowance as prescribed in Article 23 of this Law shall have their social insurance payment period reserved.

Article 104. Average income level as basis for voluntary social insurance payment

1. The average income level used as the basis for voluntary social insurance contributions is calculated by averaging the income levels used as the basis for social insurance contributions for the entire contribution period.

2. Monthly income for which social insurance has been paid to serve as the basis for calculating the average income for which social insurance has been paid for employees is adjusted based on the consumer price index of each period according to Government regulations.

Article 105. Pension application dossier for voluntary social insurance participants

The pension application file for voluntary social insurance participants includes the social insurance book and the pension application document.

Article 106. Application for one-time social insurance benefit

1. Application for one-time social insurance benefits includes:

a) Social insurance book;

b) Document requesting one-time social insurance benefits from employees.

2. In the case specified in Point b, Clause 1, Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, there must be a copy of the certificate of the competent authority on the renunciation of Vietnamese nationality 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 permission to enter the country to settle abroad;

c) Long-term permanent residence card issued by a competent foreign authority;

d) Other legal documents showing settlement abroad according to Government regulations.

3. In the case specified in Point c, Clause 1, Article 102 of this Law, in addition to the records specified in Clause 1 of this Article, there must be a summary of the medical record or the original or a copy of the hospital discharge paper.

4. In the case specified in Point d, Clause 1, Article 102 of this Law, in addition to the documents specified in Clause 1 of this Article, there must also be a record of the assessment of the level of reduced working capacity by the Medical Assessment Council or a copy of the certificate of the level of especially severe disability.

Article 107. Settlement of pension and one-time social insurance benefits for people who are reserving social insurance payment period and people participating in voluntary social insurance

1. Within 20 days before the time of eligibility for pension, people who are reserving social insurance payment period and people participating in voluntary social insurance must submit the documents prescribed in Article 105 of this Law to the social insurance agency.

2. Employees who meet the conditions and request to receive one-time social insurance benefits must submit the documents specified in Article 106 of this Law to the social insurance agency.

The end date of the last day of the month of stopping social insurance payment or the month of termination of the labor contract is the basis for determining the time of eligibility for one-time social insurance settlement for cases of social insurance beneficiaries as prescribed in Point d, Clause 1, Article 102 of this Law.

3. Within 20 days, excluding holidays and Tet, from the date of receipt of complete documents as prescribed for pension applicants or within 07 working days from the date of receipt of complete documents as prescribed for one-time social insurance applicants, the social insurance agency shall be responsible for resolving; in case of non-resolution, a written response must be given stating the reason.

Section 3. SURVIVAL MODES

Article 108. Beneficiaries of death benefits

The beneficiaries of the death benefit of a voluntary social insurance participant who dies are the organizations and individuals responsible for the funeral as prescribed in Clause 1, Article 109 of this Law; relatives as prescribed in Clause 3, Article 109 of this Law and Clause 1, Article 110 of this Law.

Article 109. Funeral allowance

1. When the following people die, the organization or individual in charge of the funeral will receive a one-time funeral allowance:

a) People who have paid social insurance for 60 months or more;

b) People who are receiving pension, temporarily suspending pension.

2. The funeral allowance is 10 times the reference level in the month in which the person specified in Clause 1 of this Article dies.

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

Article 110. One-time death benefit

1. Relatives of people who are participating in voluntary social insurance or are reserving social insurance payment time or are receiving pension or are temporarily suspending pension when they die are entitled to a one-time death benefit.

2. The one-time death benefit for relatives of people participating in voluntary social insurance or reserving social insurance payment period is calculated based on the number of years of social insurance payment, each year is calculated as follows:

a) Equal to 1,5 times the average income used as the basis for social insurance contributions for years of social insurance contributions before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards;

b) Equal to 02 times the average income used as the basis for social insurance contributions for the years of social insurance contributions from 2014 onwards;

c) Equal to the amount paid in case the employee has paid for less than 60 months.

3. In case a person has both compulsory social insurance and voluntary social insurance payment periods, the minimum one-time death benefit level is equal to 03 times the average salary and income used as the basis for social insurance payment.

4. The one-time death benefit for relatives of a pensioner or a person whose pension has been suspended and who dies is calculated based on the period of pension receipt and is prescribed as follows:

a) In case of death within the first 02 months, the one-time death benefit is equal to 48 months of pension of the month being received;

b) In case of death from the third month onwards, each month the lump sum pension will be reduced by 0,5 months of pension compared to the pension level prescribed in Point a of this Clause, but not lower than 03 months of pension of the month being enjoyed.

Article 111. Retirement and survivorship regime for people who have both time to pay compulsory social insurance and time to pay voluntary social insurance

1. Retirement and death benefits for people who have both compulsory and voluntary social insurance payment periods are prescribed as follows:

a) Having paid at least 15 years of compulsory social insurance if subject to the provisions of Article 64 of this Law, having paid at least 20 years of compulsory social insurance if subject to the provisions of Article 65 of this Law, the conditions and levels of pension shall be implemented according to the compulsory social insurance policy;

b) Having paid compulsory social insurance for 15 years or more is entitled to receive monthly death benefits according to the compulsory social insurance policy;

c) Having paid compulsory social insurance for 12 months or more is entitled to funeral allowance according to the compulsory social insurance policy.

2. The Government shall detail this Article.

Article 112. Application dossier and settlement of death benefit

1. The application for death benefit is regulated as follows:

a) The application for death benefits for relatives of people participating in social insurance or reserving social insurance payment period is carried out according to the provisions at points a, b and c, Clause 1, Article 90 of this Law;

b) The application for death benefits for relatives of pensioners or those who are temporarily suspended from receiving pension shall comply with the provisions at Points a and b, Clause 2, Article 90 of this Law;

c) The dossier for cases of receiving only funeral allowance shall comply with the provisions of Clause 3, Article 90 of this Law.

2. The settlement of death benefits is carried out as follows:

a) Within 90 days from the date of death of a person who is reserving social insurance payment period, a voluntary social insurance participant, a pensioner or a person who is temporarily suspending pension payment, the relative shall submit the application to the social insurance agency;

b) Within 10 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

Article 113. Settlement of voluntary social insurance benefits later than prescribed time limit

1. In case of submitting the application after the deadline specified in Clause 1, Article 97, Clause 1, Article 107, Point a, Clause 2, Article 112 of this Law, a written explanation must be provided and sent to the social insurance agency when submitting the application.

2. In case of submitting documents after the prescribed time limit or settling the voluntary social insurance benefits later than the prescribed time limit, causing damage to the legitimate rights and interests of the beneficiary, compensation must be paid according to the provisions of law, except in cases where it is due to the fault of the social insurance beneficiary.

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

1. Through the beneficiary's account opened at a commercial bank or foreign bank branch established and operating in Vietnam.

2. Directly from the social insurance agency or a service organization authorized by the social insurance agency.

Article 115. One-time allowance for pensioners who go abroad to settle; change pension receiving location; suspend, terminate, or continue pension receiving

1. Voluntary social insurance participants who are receiving pensions and want to settle abroad will be entitled to receive a one-time subsidy. The settlement of one-time subsidy is carried out as follows:

a) The one-time subsidy for pensioners is calculated based on the period of social insurance payment, in which each year of social insurance payment before 2014 is calculated as 1,5 months of current pension, each year of social insurance payment from 2014 onwards is calculated as 02 months of current pension; then for each month of pension payment, the one-time subsidy is deducted from 0,5 months of pension. The lowest level is equal to 03 months of current pension;

b) The one-time subsidy for people receiving monthly social insurance benefits is equal to 03 months of the current subsidy;

c) The application for one-time subsidy includes a written request for one-time subsidy with a copy of the certificate from the competent authority on the renunciation of Vietnamese nationality or a certified or notarized Vietnamese translation of one of the documents specified in Points a, b, c and d, Clause 2, Article 106 of this Law;

d) Within 07 working days from the date of receiving a complete application as prescribed, the social insurance agency shall be responsible for resolving the application; in case of non-resolution, a written response must be given stating the reasons.

2. Pensioners who move to another place of residence in the country and wish to receive social insurance at their new place of residence shall do so as follows:

a) Pensioners who wish to change the form of receipt or change the place of receipt due to changing residence within the country must send a written document to the social insurance agency where the payment is being made;

b) Within 05 working days from the date of receipt of the document specified in Point a of this Clause, the social insurance agency shall be responsible for resolving the matter; in case of non-resolution, a written response must be given stating the reasons.

3. Suspension, termination and continuation of pension benefits shall be carried out in accordance with the provisions of Articles 75, 80 and 81 of this Law.

Chapter VII

SOCIAL INSURANCE FUND

Section 1. FORMATION AND USE OF SOCIAL INSURANCE FUND

Article 116. Social insurance fund

1. The social insurance fund is a financial fund independent of the state budget; it is accounted for, accounted for, prepares financial reports, and internally audited in accordance with the provisions of the law on accounting and other relevant provisions of law.

2. Every three years, the State Audit shall audit the social insurance fund and its investment activities and report the results to the National Assembly. At the request of the National Assembly, the National Assembly Standing Committee and the Government, the social insurance fund shall be audited unexpectedly.

In case of conducting inspection activities or state audit activities on social insurance, if any overlap or duplication is detected, the inspection agency shall coordinate with the state audit agency to handle it in accordance with the provisions of the Law on Inspection and the Law on State Audit, ensuring that an activity of an organization or individual is only subject to one inspection agency or one state audit agency; ensuring the prevention, detection and handling of violations of the law on social insurance.

Article 117. Sources of social insurance fund formation

1. Employers pay according to regulations.

2. Employees pay according to regulations.

3. Profit from fund investment activities.

4. State budget.

5. Other lawful sources of income.

Article 118. Component funds of social insurance fund and unemployment insurance fund

1. The social insurance fund includes the following component funds:

a) Sickness and maternity fund;

b) Pension and death fund;

c) Occupational accident and disease insurance fund according to the provisions of the Law on Labor Safety and Hygiene.

2. Unemployment insurance fund as prescribed by the Law on Employment.

Article 119. Use of social insurance funds

1. Pay compulsory social insurance and voluntary social insurance benefits to subjects as prescribed in Chapter V and Chapter VI of this Law and monthly allowances as prescribed in Article 23 of this Law.

2. Pay health insurance for the following subjects:

a) Pensioners;

b) Employees who quit their jobs receive monthly occupational accident and disease benefits;

c) Employees who take maternity leave for 14 working days or more in a month;

d) Take leave to receive sick leave benefits for employees suffering from diseases on the list of diseases requiring long-term treatment issued by the Minister of Health;

d) Employees take sick leave for 14 working days or more in a month.

3. Pay for the examination fee to determine the level of reduced working capacity in cases where the employer does not refer the employee for an examination to determine the level of reduced working capacity and the examination result meets the conditions for social insurance benefits.

4. Expenses for organizing and operating social insurance according to the provisions of Article 120 of this Law.

5. Invest to preserve and grow the fund as prescribed in Section 2 of this Chapter.

Article 120. Expenditure on organization and operation of social insurance

1. Social insurance organization and operation expenses are used to perform the following tasks:

a) Propagating, disseminating, answering and consulting on policies and laws on social insurance; training and fostering professional and technical skills on social insurance;

b) Reforming social insurance administration; developing and managing participants and beneficiaries of social insurance regimes;

c) Investing, upgrading, renovating, expanding, maintaining, repairing assets, leasing, purchasing assets, goods, and services related to social insurance management and operations;

d) Organize the collection and payment of social insurance and the operation of the apparatus of social insurance agencies at all levels and the Social Insurance Management Board.

2. The level of expenditure for organizing and operating social insurance is calculated based on the percentage of the estimated social insurance revenue and expenditure, excluding the amount of health insurance contributions for beneficiaries of social insurance regimes and is deducted from the profits from social insurance fund investment activities.

3. Every 03 years, the Government reports to the National Assembly Standing Committee for decision on the level of expenditure for organizing and operating social insurance.

4. The State Audit shall conduct annual audits of the settlement reports on social insurance organization and activities.

5. The Government shall detail Clauses 1 and 2 of this Article.

Section 2. SOCIAL INSURANCE FUND INVESTMENT

Article 121. Investment principles

1. Social insurance fund investment activities must ensure safety, sustainability and efficiency.

2. Diversify investment portfolio, structure and investment methods in accordance with the capacity and facilities of social insurance fund investment organizations; prioritize investment in government bonds, especially long-term government bonds.

3. Social insurance fund investment activities are carried out according to long-term investment strategies and annual investment plans.

Article 122. Investment portfolio and investment methods

1. The social insurance fund investment portfolio in the domestic market includes:

a) Government debt instruments, including Government bonds, State Treasury bills, and national construction bonds;

b) Local government bonds, government-guaranteed bonds;

c) Deposits at state-owned commercial banks and joint-stock commercial banks with state capital of over 50% of charter capital; do not invest social insurance funds at commercial banks under special control;

d) Bonds and deposit certificates of state-owned commercial banks and joint-stock commercial banks with state capital of over 50% of charter capital; social insurance fund investment is not carried out at commercial banks under special control.

2. Social insurance fund investment in the international market is government bonds.

3. Social insurance fund investment methods include self-investment and investment trust in domestic and international markets.

4. The Government shall prescribe the diversification roadmap, investment portfolio criteria, investment structure and investment methods of social insurance funds, ensuring the principles prescribed in Article 121 of this Law.

Article 123. Management of social insurance fund investment activities

1. The social insurance fund is invested and accounted for independently for each component fund.

2. Fund investment activities must be controlled, risk managed and risk provisions must be made.

3. The Government shall prescribe the procedures for controlling and managing investment risks, and for setting up and using risk reserves.

Chapter VIII

SUPPLEMENTAL RETIREMENT INSURANCE

Article 124. Subjects participating in supplementary pension insurance

The subjects participating in the supplementary pension insurance are employers and employees.

Article 125. Principles of supplementary pension insurance

1. The level of additional pension insurance contributions is voluntarily agreed upon by the employer and employee.

2. Contributions to the supplementary pension insurance fund are managed for each individual pension account.

3. The management of the supplementary pension insurance fund must be carried out according to the principles of publicity and transparency and must ensure investment in accordance with the provisions of law.

4. The level of additional pension insurance payment is determined based on the balance of the individual pension account at the time of payment, accumulated through investment activities of the additional pension insurance fund according to market principles.

Article 126. Supplementary pension insurance fund

1. The supplementary pension insurance fund is a financial fund independent of the state budget; it is accounted for, has financial statements prepared, and is audited in accordance with the provisions of the law on accounting and the law on auditing.

2. The sources of the supplementary pension insurance fund include contributions from employers, employees and profits from the fund's investment activities.

3. The supplementary pension insurance fund is used to pay supplementary pension benefits to employees, organizational costs and management activities.

Article 127. State policy on supplementary pension insurance

1. Encourage the development of supplementary pension insurance through preferential policies in accordance with tax laws.

2. Perfect the law and policies on supplementary pension insurance, organize the implementation of supplementary pension insurance policies professionally, modernly and transparently; create conditions for employers and employees to have more choices to participate in contributions to receive higher pensions.

3. The Government regulates supplementary pension insurance.

Chapter IX

COMPLAINTS, DENUNCIATIONS AND HANDLING OF VIOLATIONS ON SOCIAL INSURANCE

Article 128. Right to complain about social insurance

Individuals, agencies and organizations have the right to request competent agencies, organizations and individuals to review decisions and actions of agencies, organizations and individuals when there is reason to believe that such decisions and actions are contrary to the law on social insurance and infringe upon their legitimate rights and interests.

Article 129. Complaints and settlement of complaints against administrative decisions and administrative acts on social insurance of state administrative agencies, social insurance agencies and competent persons in state administrative agencies and social insurance agencies

1. Complaints and settlement of complaints against administrative decisions and administrative acts on social insurance by state administrative agencies and competent persons in state administrative agencies; complaints and settlement of complaints against administrative sanction decisions by social insurance agencies and competent persons in social insurance agencies shall be carried out in accordance with the provisions of law on complaints, except for the cases specified in Clause 2 of this Article.

2. Complaints and settlement of complaints against decisions and actions in social insurance inspection activities shall be carried out in accordance with the provisions of law on inspection.

Article 130. Complaints and settlement of complaints regarding decisions and actions on social insurance

1. A decision on social insurance is a document issued by a social insurance agency or a competent person in a social insurance agency to implement the provisions of the law on social insurance.

2. Social insurance behavior is the behavior of the social insurance agency, the competent person in the social insurance agency performing or not performing the responsibilities according to the provisions of the law on social insurance.

3. The procedure for filing complaints about decisions and actions regarding social insurance is as follows, except for the cases specified in Clause 5 of this Article:

a) When there is reason to believe that a decision or action regarding social insurance is illegal and infringes upon one's legitimate rights and interests, the complainant shall first file a complaint with the person who issued the decision or the social insurance agency where the person committed the social insurance act or file a lawsuit at the Court in accordance with the provisions of law;

b) In case the complainant does not agree with the decision to resolve the first complaint or the complaint is not resolved within the prescribed time limit, he/she has the right to make a second complaint to the Head of the social insurance agency directly superior to the person with authority to resolve the first complaint or file a lawsuit at the Court in accordance with the provisions of law.

In case the complainant does not agree with the initial complaint settlement decision of the Head of the Vietnam Social Security Agency or the complaint is not settled within the prescribed time limit, he/she has the right to file a lawsuit at the Court in accordance with the provisions of law;

c) In case the complainant does not agree with the decision to resolve the second complaint or the complaint is not resolved within the prescribed time limit, he/she has the right to file a lawsuit at the Court in accordance with the provisions of law.

4. The authority to resolve complaints about decisions and actions on social insurance of social insurance agencies is prescribed as follows, except for the case specified in Clause 5 of this Article:

a) The head of the social insurance agency has the authority to resolve initial complaints regarding social insurance decisions and actions of himself or herself or of the competent person under his or her direct management;

b) The head of the directly superior social insurance agency has the authority to resolve second-time complaints about decisions and actions on social insurance that have been resolved for the first time by the head of the lower-level social insurance agency but are still being complained about, or the first-time complaint has expired but has not been resolved.

5. The settlement of complaints regarding decisions and actions related to the enjoyment of social insurance regimes or the calculation of working time in the public sector to enjoy social insurance before January 01, 01 without sufficient original records, no longer having original records or no longer having the agency or unit directly managing the employee shall be carried out as follows:

a) The head of the provincial social insurance agency resolves the first complaint;

b) In case the complainant does not agree with the initial settlement of the complaint by the Head of the provincial social insurance agency or the complaint is not settled within the prescribed time limit, he/she has the right to appeal to the Chairman of the provincial People's Committee or file a lawsuit at the Court in accordance with the provisions of law;

c) In case the complainant does not agree with the second complaint settlement by the Chairman of the Provincial People's Committee or the complaint is not settled within the prescribed time limit, he/she has the right to file a lawsuit at the Court in accordance with the provisions of law.

6. The time limit for complaints, order and procedures for handling complaints about social insurance are implemented according to the provisions of law on complaints.

7. The Government shall detail this Article.

Article 131. Denunciation and settlement of denunciations about social insurance

1. The reporting and handling of reports on violations of the law in the performance of duties and public services on social insurance and violations of the law on state management in the field of social insurance shall be carried out in accordance with the provisions of the law on reporting.

2. The social insurance agency is responsible for handling complaints about violations of the law in complying with the provisions of the law on social insurance, except for the cases specified in Clause 3 of this Article.

3. The Chairman of the Provincial People's Committee is responsible for resolving denunciations of violations of the law by agencies, organizations and individuals in complying with the provisions of the law on social insurance before 1995.

4. The order and procedures for reporting and handling reports on violations of the law specified in Clauses 2 and 3 of this Article shall be implemented in accordance with the provisions of law on reporting.

5. The Government shall detail this Article.

Article 132. Handling of violations of the law on social insurance

1. Agencies and organizations that violate the provisions of this Law, depending on the nature and severity of the violation, shall be subject to administrative sanctions or criminal prosecution; if causing damage, they must compensate according to the provisions of law.

2. Individuals who commit acts of violating the provisions of this Law shall, depending on the nature and seriousness of their violations, be administratively sanctioned, disciplined or examined for penal liability; if causing damage, they must compensate according to the provisions of law.

Chapter X

STATE MANAGEMENT OF SOCIAL INSURANCE

Article 133. Contents of state management of social insurance

1. Issue, submit to competent authorities for issuance and organize the implementation of strategies, policies and laws on social insurance.

2. Propagating, disseminating and educating about social insurance laws.

3. Carry out state statistics on social insurance.

4. Training, fostering and developing human resources on social insurance.

5. Organizing the apparatus to implement social insurance.

6. Financial mechanism, social insurance fund finance.

7. Inspect, examine, resolve complaints, denunciations and handle violations of social insurance laws.

8. Summary, conclusion, and rewards on social insurance.

9. International cooperation on social insurance.

Article 134. State management responsibility for social insurance

1. The Government performs the unified state management of social insurance.

2. The Ministry of Labor, War Invalids and Social Affairs is the focal agency assisting the Government in performing state management of social insurance, the Ministry of Finance is the agency assisting the Government in performing state management of social insurance finance and social insurance fund finance.

3. Ministries and ministerial-level agencies, within the scope of their tasks and powers, are responsible for implementing and coordinating with the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance in implementing state management of social insurance.

4. People's Committees at all levels shall perform state management of social insurance at the local level.

5. Vietnam Social Security participates and coordinates with the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance, and provincial People's Committees in implementing state management of social insurance.

Article 135. Responsibilities of the Government

1. Unify management, direction, and ensure close coordination between state management agencies, implementing agencies, and relevant agencies in implementing social insurance.

2. Regulate the preparation of financial statements and assign state management agencies to review, appraise, and approve financial statements for social insurance organization and activities; regulate the settlement of revenue and expenditure of social insurance funds, health insurance funds, and unemployment insurance funds.

3. Implement administrative reforms on social insurance to ensure more convenience and benefits for participants and beneficiaries of social insurance regimes.

4. Decide or submit to competent authorities for decision on handling measures and support measures when necessary to protect the legitimate rights and interests of employees and employers regarding social insurance.

5. Annually report to the National Assembly on the implementation of social insurance policies and regimes, and on the management and use of social insurance funds. Every five years, report to the National Assembly on the assessment and forecast of the balance of the pension and death benefit funds.

Article 136. Responsibilities of the Ministry of Labor, War Invalids and Social Affairs

1. Develop and submit to competent authorities for promulgation or promulgate under their authority policies and laws on social pension benefits, compulsory social insurance, voluntary social insurance, strategies and plans for social insurance development. 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. Take the lead in coordinating with Vietnam Social Security and relevant agencies and organizations to develop and submit to the Government for promulgation targets for developing subjects participating in compulsory social insurance and voluntary social insurance.

3. Propagating, disseminating and educating laws on social pension benefits, compulsory social insurance and voluntary social insurance.

4. Direct and guide the implementation of policies and laws on social pension benefits, compulsory social insurance, and voluntary social insurance.

5. Inspect, examine, handle violations of the law, resolve complaints and denunciations regarding social pension benefits, compulsory social insurance, voluntary social insurance, except for the provisions in Clause 2, Article 137 of this Law.

6. Take the lead in coordinating with Ministries, ministerial-level agencies, and Vietnam Social Security to submit to the Government for decision on handling measures in necessary cases to protect the legitimate rights and interests of employees regarding social insurance.

7. Take the lead in coordinating the implementation of statistics and information on social insurance.

8. Organize training, education and coaching on social insurance.

9. Organization of scientific research and international cooperation on social insurance.

10. Preside over and coordinate with the Ministry of Finance to prepare the Government's report prescribed in Clause 5, Article 135 of this Law.

11. Submit to the Government for promulgation of regulations on the functions, tasks, powers and organizational structure of social insurance agencies as prescribed in Clause 2, Article 16 of this Law.

Article 137. Responsibilities of the Ministry of Finance

1. Develop and submit to competent authorities for promulgation or promulgate under their authority financial mechanisms on social insurance; regulations on expenses for organization and operation of social insurance as prescribed in Article 120 of this Law.

2. Inspect, examine, handle violations of the law and resolve complaints and denunciations regarding social insurance financial management.

3. Take the lead in developing content on the management and use of social insurance funds and send it to the Ministry of Labor, War Invalids and Social Affairs for synthesis and development of the Government's report as prescribed in Clause 5, Article 135 of this Law.

4. Preside over the preparation of Government reports as prescribed in Clause 3, Article 120 of this Law.

5. Submit to the Government regulations on social insurance fund investment activities; accounting and allocation of component funds of the social insurance fund.

6. Develop and submit to competent authorities for promulgation or promulgate under their authority policies and laws on supplementary pension insurance; direct and guide the implementation of policies and laws on supplementary pension insurance; monitor, evaluate, inspect and examine the implementation of supplementary pension insurance; handle violations of the law and resolve complaints and denunciations about supplementary pension insurance; carry out statistical and information work on supplementary pension insurance.

Article 138. Responsibilities of People's Committees at all levels

1. The People's Committee at the provincial level is responsible to the People's Council at the same level for directing and organizing the implementation of social insurance policies, developing subjects participating in compulsory social insurance, voluntary social insurance, and delaying payment of compulsory social insurance, and evading payment of compulsory social insurance within the locality.

2. People's Committees at all levels shall perform state management of social insurance within their localities according to the Government's decentralization and have the following responsibilities:

a) Directing and organizing the implementation of policies and laws on social insurance;

b) Develop targets for developing subjects participating in compulsory social insurance and voluntary social insurance in the annual socio-economic development plan and submit it to the competent authority for decision;

c) Organize propaganda and dissemination of policies and laws on social insurance;

d) Inspect, examine, sanction administrative violations and resolve complaints and denunciations about social insurance;

d) Recommend to competent state agencies to amend and supplement policies and laws on social insurance.

Chapter XI

TERMS ENFORCEMENT

Article 139. Amendment and supplementation of a number of laws related to social insurance

1. Amending and supplementing a number of articles of the Law on Labor Safety and Hygiene No. 84/2015/QH13 as follows:

a) To amend and supplement Clause 7, Article 42 as follows:

“7. The organization and operation of occupational accident and disease insurance shall comply with the provisions of the Law on Social Insurance.”;

b) Amend and supplement Clause 1, Article 43 as follows:

“1. Subjects subject to the occupational accident and disease insurance regime as prescribed in this Section are employees participating in compulsory social insurance as prescribed in Points a, b, c, d, dd, e, i and l, Clause 1, Article 2 and employers as prescribed in Clause 3, Article 2 of the Law on Social Insurance.”;

c) Amend and supplement Point b, Clause 2, Article 44 as follows:

“b) Profits from investment activities from the fund as prescribed 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 and continued enjoyment of monthly occupational accident and disease benefits and service allowances shall be implemented in accordance with the provisions of Article 75 of the Law on Social Insurance; the dossier and procedures for resolving continued enjoyment of monthly occupational accident and disease benefits shall be implemented in accordance with the provisions of Articles 80 and 81 of the Law on Social Insurance.”;

dd) To amend and supplement Clause 5, Article 49 as follows:

“5. People who are receiving monthly occupational accident and disease benefits when going abroad to settle down will be entitled to a one-time benefit; the one-time benefit is equal to 03 months of the current benefit. The dossier and procedures for handling one-time benefits shall comply with the provisions of the Law on Social Insurance.”;

e) Amend and supplement Clause 3, Article 53 as follows:

“3. An employee who dies during treatment for an injury or illness without having had his/her ability to work assessed.

The dossier for receiving death benefits in case an employee dies due to a work accident or occupational disease shall comply with the provisions of Clause 1, Article 90 of the Law on Social Insurance.”.

2. Amend and supplement Point e, Clause 3, Article 57 of the Law on Employment No. 38/2013/QH13 as follows:

“e) Unemployment insurance organization and operation expenses shall be implemented in accordance with the provisions of the Law on Social Insurance;”.

3. Abolish Clause 2, Article 17 of the Law on the Elderly No. 39/2009/QH12.

Article 140. Enforcement

1. This Law takes effect on January 01, 7.

2. The Law on Social Insurance No. 58/2014/QH13, which has been amended and supplemented by a number of articles under Law No. 84/2015/QH13, Law No. 35/2018/QH14, Code No. 45/2019/QH14 (hereinafter referred to as Law No. 58/2014/QH13) and Resolution No. 93/2015/QH13 dated June 22, 6 of the National Assembly on the implementation of the policy of one-time social insurance benefits for employees, ceases to be effective from the effective date of this Law.

Article 141. Transitional provisions

1. People who are receiving monthly allowances for loss of working capacity, allowances for work-related accidents and occupational diseases, monthly death benefits, monthly benefits for commune, ward and town officials who have retired, monthly benefits for rubber workers and people who are receiving monthly benefits after the expiry of the allowance for loss of working capacity shall have their benefits adjusted according to Government regulations.

2. People whose social insurance benefits are suspended or temporarily suspended due to serving a prison sentence but not receiving a suspended sentence before January 01, 01 shall comply with the provisions of the law on social insurance at the time of suspension or temporary suspension.

3. Employees who have worked and participated in social insurance before January 01, 01 in a place with regional allowances, employees who have paid social insurance including regional allowances before January 1995, 01 are entitled to a one-time regional allowance when settling pension or receiving one-time social insurance or receiving death benefits.

4. People who are receiving monthly pension, disability allowance, work accident allowance, occupational disease allowance and are also receiving monthly regional allowance at their permanent residence with regional allowance shall continue to receive the regional allowance at the current level. When changing their permanent residence, the determination of regional allowance shall be implemented according to Government regulations.

5. From the effective date of this Law, if an employee is on sick leave due to a disease on the list of diseases requiring long-term treatment issued by the Minister of Health or is on maternity leave according to the provisions of Law No. 58/2014/QH13, the period of time that has been resolved shall continue to be implemented until the end of the resolved period.

6. Relatives of people who are receiving disability allowance, receiving monthly allowance after the disability allowance period has expired, receiving monthly allowance for rubber workers, receiving monthly allowance for commune, ward or town officials who have retired when they die will be entitled to death benefits according to Government regulations.

7. Employees who have worked in the public sector before January 01, 01 will have this time counted to receive social insurance according to Government regulations.

8. Every year, the State transfers an amount from the budget to the social insurance fund to ensure full payment of pensions and social insurance benefits to pensioners and social insurance beneficiaries before January 01, 01.

9. People who participate in voluntary social insurance before January 01, 01 and have paid voluntary social insurance for 2021 years or more are entitled to receive pension when they reach 20 years old for men and 60 years old for women, except in cases where employees wish to receive pension according to the provisions of Article 55 of this Law.

10. Employees who have paid social insurance for 15 years or more and have a document from the social insurance agency confirming that they are waiting to meet the age requirement to receive pension as prescribed in Decree No. 12/CP dated January 26, 01, amended and supplemented by a number of articles under Decree No. 1995/01/ND-CP dated January 2003, 09 of the Government, are entitled to receive pension when men are 01 years old and women are 2003 years old.

Commune cadres subject to the adjustment of Decree No. 09/1998/ND-CP dated January 23, 01 of the Government who have a decision or certificate of eligibility for monthly allowance from the social insurance agency shall receive monthly allowance when men reach 1998 years old and women reach 55 years old.

11. Subjects specified in Points a, b, c, d, dd, g and i, Clause 1, Article 2 of this Law who have participated in social insurance before the effective date of this Law and have paid compulsory social insurance for 20 years or more shall have the lowest monthly pension equal to the reference level.

12. For the amount of compulsory social insurance and unemployment insurance that the employer is responsible for paying according to the provisions of Law No. 58/2014/QH13, Law on Employment No. 38/2013/QH13 but by June 30, 6 has not paid or has not paid in full, it will be handled according to the provisions on late payment and evasion of payment of this Law.

13. When the basic salary has not been abolished, the reference level prescribed in this Law is equal to the basic salary. At the time the basic salary is abolished, the reference level shall not be lower than that basic salary.

14. The authorization document for another person to receive pension, social insurance benefits and other regimes as prescribed in Law No. 58/2014/QH13 shall continue to be implemented until June 30, 6.

15. The Government shall detail this Article.

This Law was passed by the 7th National Assembly of the Socialist Republic of Vietnam at its 29th session on June 6, 2024.

 

PRESIDENT OF CONGRESS Tran Thanh Man