Decree 115/2015/ND-CP guiding the Law on Social Insurance on compulsory social insurance

DECREE

DETAILS SOME ARTICLES OF THE SOCIAL INSURANCE LAW ON COMPULSORY SOCIAL INSURANCE

Pursuant to the Law on Government Organization dated June 25, 12;

Pursuant to the November 20, 11 Law on Social Insurance;

Pursuant to 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;

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

The Government promulgates a Decree detailing a number of articles of the Law on Social Insurance on compulsory social insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree details a number of articles of the Law on Social Insurance on compulsory social insurance for Vietnamese cadres, civil servants, public employees and employees working under labor contracts.

Article 2. Subject of application

1. Employees being Vietnamese citizens participate in compulsory social insurance as prescribed in this Decree, including:

a) Persons working under an indefinite term labor contract, a definite term labor contract, a seasonal labor contract or a certain job with a term of from full 03 months to less than 12 months , including the labor contract signed between the employer and the legal representative of the person under the age of 15 in accordance with the labor law;

b) Persons working under labor contracts with a term of between full 6 months and under months of months;

c) Officials, civil servants and public employees in accordance with the law on cadres, civil servants and officials;

d) Defense workers, police workers and other workers in weak and weak organizations;

dd) The enterprise manager, the executive manager of the cooperative enjoys salary;

e) Part-time workers in communes, wards and townships;

g) The person enjoying the spouse or husband-to-be regime at the overseas Vietnamese representative mission specified in Clause 4, Article 123 of the Law on Social Insurance.

2. Persons who go to work abroad under the contract specified in the Law on Vietnamese employees working abroad under the contract participate in compulsory social insurance as prescribed in this Decree. the following contracts:

a) Contracts on sending workers to work abroad with enterprises providing the service of sending workers to work abroad, non-business organizations licensed to send workers to work abroad;

b) Contracts of sending workers to work abroad with enterprises that win or accept contracts or organizations or individuals investing abroad that send workers to work abroad;

c) Contracts of sending workers to work abroad in the form of skill improvement internships with enterprises sending workers to work in the form of skill improvement internships;

d) Individual contract.

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

3. The employees specified in this Decree shall fully comply with the compulsory social insurance regimes. Particularly, the employees specified at Points e and g, Clause 1 and Points a, c and d, Clause 2 of this Article shall only apply the retirement and survivorship allowance regimes.

4. Employees specified at Points a and b, Clause 1 of this Article are domestic helpers and employees specified in Clause 1 of this Article who are enjoying monthly pensions, social insurance allowances and social insurance allowances. The following monthly allowances are not subject to participation in compulsory social insurance:

a) Persons who are enjoying monthly pension;

b) Persons receiving monthly allowance as prescribed in Decree No. 09/1998/ND-CP dated January 23, 01 of the Government amending and supplementing Decree No. 1998/CP dated July 50, 26 of the Government. The Government on the regime of living expenses for officials of communes, wards and townships;

c) Persons receiving monthly allowance for loss of working capacity;

d) Persons receiving monthly allowance as prescribed in Decision No. 91/2000/QD-TTg dated August 04, 8 of the Prime Minister on allowances for those who have reached the end of working age at the time of cessation of employment. enjoy monthly allowance for loss of working capacity (hereinafter referred to as Decision No. 2000/91/QD-TTg); Decision No. 2000/QD-TTg dated May 613, 06 of the Prime Minister on the monthly allowance for those who have from full 5 years to less than 2010 years of actual work, whose expiry date for enjoying disability allowance has expired. labor (hereinafter referred to as Decision No. 15/QD-TTg);

dd) Military personnel, People's Public Security Forces, people doing cipher work who are enjoying the monthly allowance according to the provisions of Decision No. 142/2008/QD-TTg dated October 27, 10 of the Prime Minister on implement the regime for servicemen participating in the resistance war against the US for national salvation with less than 2008 years of service in the army and have been discharged and returned to their localities; Decision No. 20/38/QD-TTg dated May 2010, 06 of the Prime Minister on amending and supplementing the Prime Minister's Decision No. 5/2010/QD-TTg dated October 142, 2008 on the implementation of the regime for soldiers participating in the resistance war against the US for national salvation with less than 27 years of service in the army and have been discharged and returned to their localities; Decision No. 10/2008/QD-TTg dated August 20, 53 of the Prime Minister stipulating the regime for officers and soldiers of the People's Public Security who participated in the resistance war against the US with less than 2010 years working in the army. The People's Public Security Forces have quit their jobs and been discharged from the army and returned to the locality; Decision No. 20/8/QD-TTg dated November 2010, 20 of the Prime Minister on regimes and policies for subjects participating in the war to defend the Fatherland and performing international missions in Cambodia. chi-a, helping a Laotian friend who after April 62, 2011 served, was discharged from the army, and quit his job.

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

6. Agencies, organizations and individuals related to compulsory social insurance.

Chapter II

SOME REQUIREMENTS OF SOCIAL INSURANCE

Section 1. Maternity regime of gestational surrogate mothers and surrogate mothers

Article 3. Maternity regime for female employees carrying out surrogacy

Maternity benefits for female employees providing surrogacy according to the provisions of Clause 1, Article 35 of the Law on Social Insurance are prescribed as follows:

1. Female surrogate mothers who are paying compulsory social insurance premiums to the sickness and maternity fund. During their pregnancy, they are entitled to take leave of absence from work to go to antenatal care 05 times, 01 day each time; If the patient is far from medical examination and treatment establishments or the pregnant woman has a medical condition or an abnormal pregnancy, she is entitled to 02 days off for each prenatal check-up.

The time off work to enjoy the maternity regime specified in this Clause is calculated by working days excluding public holidays, New Year holidays and weekly rest days.

2. Female surrogate mothers who are paying compulsory social insurance premiums to the sickness and maternity fund. In case of miscarriage, abortion, abortion, stillbirth or pathological abortion, they are entitled to take maternity leave. under the direction of a competent medical examination and treatment establishment. The maximum time off work is regulated as follows:

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

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

c) 40 days if the pregnancy is from 13 weeks to under 25 weeks;

d) 50 days if the pregnancy is 25 weeks or more.

The time off work to enjoy the maternity regime specified in this Clause includes public holidays, New Year holidays and weekly rest days.

3. Female employees who are surrogates during childbirth and fully meet the conditions specified in Clause 2 or 3, Article 31 of the Law on Social Insurance are entitled to the following benefits:

a) A one-time allowance for each child equal to 02 times the base salary in the month the female employee is a surrogate mother giving birth;

b) Taking maternity leave until the date of handing over the child to the mother requesting surrogacy, but not exceeding the time specified in Clause 1, Article 34 of the Law on Social Insurance;

In case from the date of birth to the time of delivery of the child or the time of the child's death, the maternity leave period is less than 60 days, the surrogate female employee is entitled to take leave to enjoy the maternity regime until full. 60 days including public holidays, New Year holidays, and weekends.

The time of handing over the child to the mother asking for surrogacy is the time stated in the document certifying the time of handing over the child of the requesting party and the gestational surrogacy party.

c) After the maternity leave period specified in Clause 2, Point b, Clause 3 of this Article, in the first 30 working days, if her health has not yet recovered, the surrogate female employee is entitled to convalescence and rehabilitation. health according to the provisions of Article 41 of the Law on Social Insurance, except for the case where the female employee as a surrogate mother terminates her labor contract or work contract or quits her job before the time of childbirth.

4. When a female employee is a surrogate mother and gives birth to a child, her husband who is paying compulsory social insurance contributions to the sickness and maternity fund is entitled to take maternity leave according to the provisions of Clause 2, Article 34 of the Law on Social Insurance. festival.

5. The maternity allowance of female surrogates shall comply with the provisions of Article 39 of the Law on Social Insurance and be calculated on the basis of the average monthly salary on which social insurance premiums are based of the past 06 months. before taking leave to enjoy the maternity benefits of female surrogate mothers.

In case the female employee is a surrogate mother who has paid social insurance premiums for less than 06 months, the maternity benefit rate for the cases specified in Clauses 1 and 2 of this Article is the average monthly salary of the months she has paid social insurance premiums. social insurance.

6. The period of leave for maternity leave from 14 working days or more in a month shall be counted as the period of social insurance premium payment, during this time the female employee is the surrogate mother and the employer. do not have to pay social insurance.

In case the female employee as a surrogate mother terminates her labor contract or employment contract or quits her job before the time of childbirth, the maternity leave period shall not be counted as the period of payment of social insurance premiums.

Article 4. Maternity regime of mothers who ask for surrogacy

Maternity benefits for mothers who request surrogacy as prescribed in Clause 2, Article 35 of the Law on Social Insurance are prescribed as follows:

1. Mothers requesting surrogacy who have paid compulsory social insurance premiums to the sickness and maternity fund for full 06 months or more within 12 months up to the time of child adoption are entitled to the following regimes:

a) A one-time allowance for each child equal to 02 times the base salary in the month the female surrogate mother gives birth in case the female surrogate mother does not participate in compulsory social insurance or does not meet the conditions specified in Clause 3 of this Article. specified in Clause 3, Article XNUMX of this Decree;

In case the female employee acting as a surrogate mother or the mother requesting the gestational surrogacy does not participate in compulsory social insurance or does not satisfy the conditions specified in Clause 3, Article 3 of this Decree, the husband who is paying social insurance premiums shall have to pay social insurance premiums. The mother who is forced into the sickness and maternity fund of the mother asking for surrogacy is entitled to a one-time allowance equal to 02 times the base salary in the month of birth for each child.

b) Being entitled to take maternity leave from the time of receiving the child until the child is full 06 months old. In case of twins or more, from the second child onwards, for each child, the mother who asks for surrogacy is entitled to an extra month of leave;

In case the mother who asked for surrogacy does not quit her job, in addition to her salary, she is still entitled to the maternity regime as prescribed.

c) In case the mother who asked for surrogacy dies or is in danger but is no longer healthy enough to take care of her child as certified by a competent medical facility when the child is less than 06 months old, her husband the mother requesting surrogacy or the person directly raising them is entitled to a leave of absence from work to enjoy the maternity regime for the remaining time of the mother asking for surrogacy according to the provisions of Point b of this Clause;

d) In case the father who asks for surrogacy or the person who directly takes care of him specified at Point c of this Clause is participating in compulsory social insurance but does not quit his job, he/she is also entitled to the maternity regime for the period of time he/she is not working. the remaining time of the mother asking for surrogacy as prescribed in Point b of this Clause;

dd) In case the child dies after giving birth, if the child is less than 06 months old, the mother who asked for surrogacy is entitled to take maternity leave as prescribed in Clause 3, Article 34 of the Law on Social Insurance.

2. The maternity benefit of the mother who asks for surrogacy shall comply with the provisions of Article 39 of the Law on Social Insurance and be calculated on the basis of the average monthly salary on which social insurance premiums are based for the past 06 months. before taking leave to enjoy the maternity regime of the mother who asked for surrogacy.

3. The period of time off from work to enjoy the maternity regime is 14 or more working days in a month, that month is counted as the period of payment of social insurance premiums, during which time the mother asks for surrogacy and the employer do not have to pay social insurance.

In case the mother who asks for surrogacy terminates her labor contract or employment contract or quits her job before the time of receiving the child, the period of enjoying the maternity regime shall not be counted as the period of payment of social insurance premiums.

Article 5. Procedures for enjoying the maternity regime for female employees who are surrogate mothers and mothers who ask for surrogacy

1. Dossiers for enjoying maternity benefits for female employees as surrogate mothers during antenatal care, miscarriage, curettage, abortion, stillbirth or pathological abortion, including:

a) Certificate of leave for social insurance in case of outpatient treatment, original or copy of hospital discharge paper in case of inpatient treatment;

b) The list of employees taking leave to enjoy the maternity regime made by the employer.

2. Dossier for enjoying the maternity benefits for female employees who are surrogate mothers when giving birth, including:

a) A copy of the agreement on surrogacy for humanitarian purposes as prescribed in Article 96 of the Law on Marriage and Family 2014; a written certification of the time of handing over the child of the surrogacy requesting party and the gestational surrogacy party;

b) A copy of the child's birth certificate or birth certificate;

c) A list of employees entitled to maternity benefits made by the employer;

d) In case the child dies but the maternity leave period is less than 60 days, a copy of the child's death certificate is required;

dd) In case the child dies after giving birth without a birth certificate, a copy of the mother's medical record or hospital discharge certificate shall be included;

e) In case the female employee dies after giving birth as a surrogate mother, a copy of the death certificate of the surrogate female employee shall be provided;

g) In case the female employee who is pregnant as a surrogate mother has to take leave of absence to take care of the pregnancy as prescribed by a competent medical examination and treatment establishment, a written certification from the competent medical examination and treatment establishment must be obtained. permission.

3. Dossiers and settlement of post-maternity convalescence benefits for female surrogates shall comply with the provisions of Article 103 of the Law on Social Insurance.

4. Dossier for enjoying the maternity regime for the mother who asks for surrogacy when the female employee gives birth as a surrogate mother, including:

a) A copy of the agreement on surrogacy for humanitarian purposes as prescribed in Article 96 of the Law on Marriage and Family 2014; a written certification of the time of handing over the child of the surrogacy requesting party and the gestational surrogacy party;

b) A copy of the child's birth certificate or birth certificate;

c) A list of employees entitled to maternity benefits made by the employer;

d) In case the mother who asked for surrogacy dies, a copy of the death certificate is required;

dd) In case the mother asking for surrogacy is no longer healthy enough to take care of her child, a written certification from a competent medical examination and treatment establishment is required;

e) In case a child who is less than 06 months old dies, a copy of the child's death certificate is required.

5. Dossiers for enjoying the maternity regime for the husband when the female employee is a surrogate mother giving birth according to the provisions of Clause 4, Article 101 of the Law on Social Insurance.

6. Maternity allowance for female employees and mothers asking for surrogacy shall be settled according to the provisions of Article 102 of the Law on Social Insurance.

a) The employee is responsible for submitting the dossier specified at Point a, Clause 1, Points a, b, d, dd, e and g Clause 2 and Points a, b, d, dd and e Clause 4 and Clause 5 45 This is for the employer but no later than XNUMX days from the date of return to work.

In case an employee terminates a labor contract or a working contract or quits his/her job before the time of giving birth or receiving a child, he/she shall submit a dossier and present the social insurance book to the social insurance agency of the place of residence. reside.

b) Within 10 days from the day on which the complete application is received from the employee, the employer shall have to compile the dossier specified in Clauses 1, 2, 3, 4 and 5 of this Article and submit it to the relevant agency. social insurance.

c) The social insurance agency is responsible for processing and organizing payments to employees within 10 days from the date of receipt of a complete dossier as prescribed from the employer. Within 05 working days from the date of receipt of a complete dossier as prescribed from the employee, the employee terminates the labor contract, the working contract or resigns before the time of giving birth, the time of receiving the child, the insurance agency society must settle and organize payment for workers.

In case the social insurance agency does not settle, it must reply in writing and clearly state the reason.

7. The settlement of enjoyment of the social insurance regime later than the prescribed time limit shall comply with the provisions of Article 116 of the Law on Social Insurance.

Section 2. REFERENCES

Article 6. Conditions for pension enjoyment

1. Employees who are full 50 years old when they quit their jobs and have paid social insurance premiums for full 20 years or more, including full 15 years of working as coal miners in underground mines, are entitled to pensions as prescribed in Clause 1 of this Article. Point c, Clause 54, Article XNUMX of the Law on Social Insurance. The work of coal mining in underground mines is regulated by the Minister of Labor, War Invalids and Social Affairs.

2. Employees infected with HIV/AIDS due to occupational accidents while performing their assigned tasks and have paid social insurance premiums for full 20 years or more are entitled to pension.

Article 7. Monthly pension rate

The monthly pension in Article 56 of the Law on Social Insurance is prescribed as follows:

1. The employee's monthly pension is calculated by multiplying the monthly pension enjoyment rate by the average monthly salary on which social insurance premiums are based.

2. The monthly pension enjoyment rate of employees eligible for pension enjoyment as prescribed in Article 54 of the Law on Social Insurance is calculated as follows:

a) Employees who retire from January 01, 01 to before January 2016, 01, the monthly pension enjoyment rate is calculated at 01%, corresponding to 2018 years of paying social insurance premiums, then every additional for each year of paying social insurance premiums, an additional 45% shall be charged for men and 15% for women; the maximum level is 2%;

b) Female employees who retire from January 01, 01 onward, the monthly pension enjoyment rate is equal to 2018%, corresponding to 45 years of paying social insurance premiums, then each additional year of paying social insurance premiums. Associations are charged 15% more; the maximum level is 2%;

c) Male employees who retire from January 01, 01 onward, the monthly pension enjoyment rate is calculated at 2018% corresponding to the number of years of paying social insurance premiums according to the table below, then add each year to pay social insurance premiums, to be charged an additional 45%; up to 2%.

3. The age milestone for calculating the number of years of early retirement as the basis for calculating the reduction in the pension enjoyment rate specified in Clause 3, Article 56 of the Law on Social Insurance is determined as follows:

a) For employees working under normal conditions specified at Point a, Clause 1, Article 54 of the Law on Social Insurance, the age mark shall be calculated as full 60 years old for men and full 55 years old for women;

b) Employees who do heavy, hazardous or dangerous occupations or jobs, or especially heavy, hazardous or dangerous jobs or work in places where the regional allowance coefficient of 0,7 or more is used, the age mark shall be taken. to be counted as full 55 years old for men and full 50 years old for women;

c) Employees working in coal mining in underground mines specified in Clause 1, Article 6 of this Decree shall use the age mark to calculate their full 50 years of age;

d) If the employee's profile cannot determine the date of birth, the date of January 01 of the year of birth shall be used as the basis for calculating the number of years of early retirement.

Article 8. One-time social insurance

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

a) Having reached the retirement age as prescribed in Clauses 1, 2 and 4, Article 54 of the Law on Social Insurance but have not paid social insurance premiums for less than 20 years or as prescribed in Clause 3, Article 54 of the Law on Social Insurance; society but have not had enough 15 years of paying social insurance premiums and do not continue to participate in voluntary social insurance;

b) After one year of leaving work but have not yet paid full 20 years of social insurance payment and do not continue to pay social insurance premiums;

c) Going abroad to settle down;

d) The person is suffering from one of the life-threatening diseases such as cancer, polio, cirrhosis of the liver ascites, leprosy, severe tuberculosis, HIV infection that has progressed to AIDS and other diseases as prescribed by the Ministry of Health economic;

2. The lump-sum social insurance enjoyment rate is calculated according to the number of years of paying social insurance premiums, for each year is calculated as follows:

a) 1,5 months the average monthly salary on which social insurance premiums are based for the years of payment before 2014;

b) 02 months the average monthly salary on which social insurance premiums are based for the years of payment from 2014 onwards;

c) If the period of payment of social insurance premiums is less than one year, the social insurance allowance shall be equal to the paid amount, and the maximum level is equal to 02 months of the average monthly salary on which social insurance premiums are based.

3. The lump-sum social insurance allowance prescribed in Clause 2 of this Article does not include the amount of money the State supports to pay voluntary social insurance premiums, except for the case specified at 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. Dossiers and settlement of lump-sum social insurance benefits shall comply with the provisions of Article 109 and Clauses 3 and 4, Article 110 of the Law on Social Insurance.

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

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

1. For employees subject to the salary regime prescribed by the State and having the entire period of paying social insurance premiums under this salary regime, the average monthly salary of the number of years of paying social insurance premiums shall be calculated. before retiring as follows:

a) Starting to participate in social insurance before January 01, 01, calculate the average monthly salary on which social insurance premiums are based for the last 1995 years before retirement;

b) Starting to participate in social insurance in the period from January 01, 01 to December 1995, 31, the average monthly salary on which social insurance premiums are based for the last 12 years before retirement;

c) Starting to participate in social insurance in the period from January 01, 01 to December 2001, 31, the average monthly salary on which social insurance premiums are based of the last 12 years before retirement;

d) Starting to participate in social insurance in the period from January 01, 01 to December 2007, 31, the average monthly salary on which social insurance premiums are based for the last 12 years before retirement;

dd) Starting to participate in social insurance from January 01, 01 to December 2016, 31, the average monthly salary on which social insurance premiums are based for the last 12 years before retirement;

e) Starting to participate in social insurance from January 01, 01 to December 2020, 31, calculate the average monthly salary on which social insurance premiums are based for the last 12 years before retirement;

g) Starting to participate in social insurance from January 01, 01 onwards, calculate the average of the monthly salary on which social insurance premiums are based for the entire period.

2. An employee who has paid social insurance premiums for the entire period according to the salary regime decided by the employer shall calculate the average monthly salary on which social insurance premiums are based for the entire period.

3. The employee both has time to pay social insurance premiums subject to the salary regime prescribed by the State and also has time to pay social insurance premiums according to the salary regime decided by the employer. If determined, the average monthly salary for which social insurance premiums are based shall be calculated for the period, in which the period of payment of social insurance premiums according to the salary regime prescribed by the State is calculated on the average of the monthly salary on which social insurance premiums are based. according to the provisions of Clause 1 of this Article, based on the time of starting to participate in compulsory social insurance. If the number of years specified in Clause 1 of this Article is not enough, the average monthly salary of the months for which social insurance premiums have been paid.

4. Employees who have paid social insurance premiums for full 15 years or more at the salary levels of the following jobs and switch to another job but pay social insurance premiums with a lower salary, when they retire, they will be entitled to: take the highest salary for the job mentioned at Point a below or the salary level before changing industries corresponding to the number of years specified in Clause 1 of this Article to calculate the average salary level as the basis for calculating pension enjoyment:

a) Extremely heavy, hazardous, dangerous and arduous, toxic and dangerous in the salary scale and salary table prescribed by the State;

b) Officers and professional soldiers in the People's Army, professional officers, professional and technical officers in the People's Public Security, people doing cipher work receive salaries similar to those of military personnel and the People's Public Security. change industries to work at agencies, organizations, units and enterprises subject to the salary regime prescribed by the State.

5. Employees who have paid social insurance premiums before October 01, 10 according to the salary regime prescribed by the State, but enjoy social insurance from January 2004, 01 onward, the monthly salary paid social insurance as the basis for calculation of social insurance benefits shall be converted according to the salary regime prescribed at the time of resignation to serve as the basis for calculating social insurance benefits.

6. Employees who are subject to the salary regime prescribed by the State have paid social insurance premiums including seniority allowance and then switch to another profession that is not entitled to seniority allowance and salary. If the month of payment of social insurance premiums as a basis for calculating the pension without seniority allowance, the average monthly salary used as the basis for paying social insurance premiums at the time of retirement, plus the seniority allowance. (if enjoyed) calculated according to the time of payment of social insurance including seniority allowance, converted according to the salary regime prescribed at the time of retirement to serve as the basis for calculating pension.

In case the employee changes to a profession and is entitled to a seniority allowance and the monthly salary on which the social insurance premium is based, the seniority allowance is included, the average monthly salary on which the social insurance premium is based. Association to calculate pension shall comply with the provisions of Clause 1 of this Article.

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

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

1. The salary for which social insurance premiums have been paid as a basis for calculating the average monthly salary on which social insurance premiums are based for employees subject to the salary regime prescribed by the State shall be adjusted according to the salary level prescribed by the State. base salary at the time of enjoying the regime for employees who start participating in social insurance before January 01, 01.

For employees who start participating in social insurance from January 01, 01 onward, the adjustment of salary paid for social insurance will serve as a basis for calculating the average monthly salary on which social insurance premiums are based. be adjusted as prescribed in Clause 2016 of this Article.

2. The salary for which social insurance has been paid as a basis for calculating the average monthly salary on which social insurance premiums are based for employees according to the salary regime decided by the employer is adjusted according to the formula after:

a) The adjusted salary for which social insurance premiums have been paid is calculated on the basis of the annual average consumer price index and is determined by the following expression:

In which:

- t is any year in the adjustment period;

– Adjustment of salary for which social insurance premiums have been paid for the year t is rounded to two odd numbers and the lowest is 1 (one).

b) The adjusted salary level for which social insurance premiums have been paid in the years before 1995 is equal to the adjusted salary level for which social insurance premiums have been paid in 1994.

3. Annually, the Minister of Labor, War Invalids and Social Affairs shall stipulate the adjustment of salary for which social insurance premiums have been paid for employees applying the salary regime decided by the employer. the basis specified in Clause 2 of this Article and the annual average consumer price index announced by the General Statistics Office under the Ministry of Planning and Investment.

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

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

1. The period for calculating retirement benefits is the total time for which voluntary social insurance and compulsory social insurance have been paid.

2. Employees with a total period of paying voluntary social insurance premiums and compulsory social insurance contributions from full 20 years or more, the age conditions for pension enjoyment are full 60 years of age for men and full 55 years of age for women, except the case specified in Clause 5 of this Article.

3. The monthly pension is calculated by multiplying the monthly pension enjoyment rate by the average monthly income and salary on which social insurance premiums are based as prescribed in Clause 4 of this Article.

4. The average monthly income and salary on which social insurance premiums are based for the calculation of pensions and lump-sum allowances is calculated according to the following formula:

In which:

– The average monthly salary on which compulsory social insurance premiums are based is calculated according to the provisions of Article 9 of this Decree.

– The monthly income for which voluntary social insurance premiums are based is the monthly income for which voluntary social insurance premiums have been paid, adjusted according to the provisions of Clause 2, Article 79 of the Law on Social Insurance.

5. An employee who has paid compulsory social insurance premiums for full 20 years or more shall:

a) The age conditions for pension enjoyment comply with Clauses 1, 2 and 4, Article 54, Article 55 of the Law on Social Insurance and Article 6 of this Decree;

b) The lowest monthly pension equal to the base salary, except for the subjects specified at Point e, Clause 1, Article 2 of this Decree.

6. The one-time allowance upon retirement is calculated according to the provisions of Article 58 of the Law on Social Insurance, for each year of paying social insurance premiums higher than the number of years corresponding to the 75% pension enjoyment rate calculated by 0,5 month average income and monthly salary on which social insurance premiums are based are specified in Clause 4 of this Article.

7. The employee's lump-sum social insurance shall comply with the provisions of Article 8 of this Decree. The lump-sum social insurance allowance is calculated on the basis of the average monthly income and salary on which social insurance premiums are based as prescribed in Clause 4 of this Article.

Section 3. SURVIVAL MODES

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

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

1. The period of calculation of enjoyment of the survivorship regime is the total time for which voluntary social insurance and compulsory social insurance have been paid.

2. The person taking care of the funeral is entitled to a funeral allowance equal to 10 times the base salary for the dead employee in one of the following cases:

a) The employee has paid compulsory social insurance for full 12 months or more;

b) The employee has a total period of payment of compulsory social insurance and voluntary social insurance from full 60 months or more;

c) The employee dies due to a labor accident or occupational disease or dies during treatment due to an occupational accident or disease;

d) Persons on pension; receive monthly labor accident and occupational disease allowance.

3. If the person specified in Clause 2 of this Article is declared dead by the Court, his/her relatives are entitled to a funeral allowance equal to 10 times the base salary in the month the Court declares him dead.

4. When an employee dies in one of the following circumstances, his/her relatives who fully meet the conditions specified in Clauses 2 and 3, Article 67 of the Law on Social Insurance are entitled to a monthly survivorship allowance:

a) Having paid compulsory social insurance for full 15 years or more;

In case the employee still lacks at most 6 months to complete 15 years of paying social insurance premiums, their relatives are entitled to one more lump-sum payment for the missing months to the retirement and survivorship fund with the monthly payment rate equal to 22 % of the employee's monthly salary on which social insurance premiums are based before his/her death;

b) Death due to occupational accident or occupational disease or death during treatment due to occupational accident or disease;

c) Currently enjoying the monthly labor accident or occupational disease allowance with a working capacity decrease of 61% or more;

d) Being on pension but having previously paid compulsory social insurance for full 15 years or more.

The monthly survivorship allowance shall comply with the provisions of Article 68 of the Law on Social Insurance.

5. Relatives of dead employees are entitled to a one-time survivorship allowance in one of the following cases:

a) The employee's death is not specified in Clause 4 of this Article;

b) The employee dies in one of the cases specified in Clause 4 of this Article but has no relatives to receive the monthly allowance as prescribed in Clauses 2 and 3, Article 67 of the Law on Social Insurance.

c) Relatives who are entitled to monthly survivorship allowance as prescribed in Clauses 2 and 3, Article 67 of the Law on Social Insurance and wish to enjoy a lump-sum survivorship allowance, except for children under 06 years old, children or spouse with a working capacity decrease of 81% or more.

6. One-time survivorship allowance:

a) For relatives of employees who are participating in compulsory social insurance or who are having their period of social insurance payment reserved, die calculated according to the provisions of Clause 1, Article 70 of the Law on Social Insurance and calculated as follows: on the basis of the average income and monthly salary on which social insurance premiums are based specified in Clause 4, Article 11 of this Decree.

b) The death of a relative of a person currently enjoying a pension shall be calculated according to the provisions of Clause 2, Article 70 of the Law on Social Insurance.

c) For relatives of employees who are receiving monthly labor accident or occupational disease allowance with a working capacity decrease of 61% or more but have not yet received lump-sum social insurance, the one-time survivorship allowance times are handled like those who are reserving the time to pay social insurance premiums.

In case the person currently enjoying the monthly labor accident or occupational disease allowance has already enjoyed the lump-sum social insurance allowance, the one-time survivorship allowance equal to 3 months of the current occupational accident or disease allowance.

Article 13. Survivorship regime for people who are enjoying pensions, benefits for loss of working capacity, monthly labor accident and occupational disease allowances, and monthly survivorship allowance

1. If a person who is on pension before January 01, 01 dies from January 2016, 01, the person taking care of the funeral will receive a funeral allowance equal to 01 times the base salary in the month he/she is enjoying. The pensioner dies, and at the same time the next of kin are entitled to a monthly survivorship allowance or a lump-sum survivorship allowance as prescribed in Section 2016 Chapter III of the Law on Social Insurance and Section 10 Chapter II of this Decree.

2. If a person who is enjoying monthly allowance for loss of working capacity before January 01, 01 dies from January 2016, 01 on, then:

a) The person in charge of burial shall receive a funeral allowance equal to 10 times the base salary in the month in which the person receiving the allowance for loss of working capacity dies;

b) Relatives specified in Clause 2, Article 67 of the Law on Social Insurance are entitled to a monthly survivorship allowance according to the provisions of Article 68 of the Law on Social Insurance. In case there is no relative who is eligible for monthly survivorship allowance, the relative is entitled to a one-time survivorship allowance equal to 3 months of the monthly working capacity loss allowance currently enjoying before death.

3. The person who is enjoying the monthly labor accident or occupational disease allowance before January 01, 01 has quit his job and died from January 2016, 01 onward, the person taking care of the funeral is entitled to a lump-sum allowance. funeral is equal to 01 times the base salary in the month the person receiving the death benefit dies, and at the same time, the next of kin is entitled to a survivorship allowance as follows:

a) For a person who is receiving monthly labor accident or occupational disease allowance with a working capacity decrease of 61% or more, his/her relative who fully meets the conditions specified in Clauses 2 and 3, Article 67 of this Law. Law on Social Insurance entitled to monthly survivorship allowance;

b) For the case that is enjoying the monthly labor accident or occupational disease allowance, when they die, they are not the subjects specified at Point a of this Clause but have had time to participate in social insurance but have not yet enjoyed social insurance. one time, the survivorship regime shall be applied to the person who is reserving the period of social insurance premium payment who dies.

4. When a person who is both on pension and on monthly labor accident or occupational disease allowance dies, his/her relatives are entitled to the survivorship allowance like a person currently enjoying the pension.

5. Relatives under 18 years of age who are enjoying the monthly survivorship allowance before January 01, 01, will continue to enjoy the monthly survivorship allowance from January 2016, 01 until they reach the age of 01, unless they are disabled. reduce working capacity by 2016% or more.

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

1. Relatives who are other family members specified at Point d, Clause 2, Article 67 of the Law on Social Insurance who are under 18 years of age are entitled to a monthly survivorship allowance until they reach the age of 18, regardless of the conditions of death. working capacity decrease of 81% or more.

2. In case there are many relatives who are eligible for the lump-sum survivorship allowance, the relatives must have a written agreement on appointing a representative to receive the allowance.

Chapter III

SOCIAL INSURANCE FUND

Article 15. Payment rates and payment methods of spouses or husbands at Vietnamese representative missions abroad

1. Employees specified at Point g, Clause 1, Article 2 of this Decree, while enjoying the spousal or husband-wife regime at an overseas Vietnamese agency, the monthly social insurance premium payment to the retirement fund wisdom and death as follows:

a) Equal to 22% of the employee's previous monthly salary on which compulsory social insurance premiums are based, for employees who have had a history of participating in compulsory social insurance;

b) Equal to 22% of 02 times the base salary for employees who have not yet participated in compulsory social insurance or have participated in compulsory social insurance but have already enjoyed one-time social insurance.

2. The mode of payment of social insurance premiums for employees specified at Point g, Clause 1, Article 2 of this Decree shall be implemented every month, every 3 months or every 6 months.

3. Agencies and organizations managing cadres and civil servants with wives or husbands shall:

a) Collect the payment of compulsory social insurance from the wife or husband according to the provisions of Clauses 1 and 2 of this Article to contribute to the retirement and survivorship fund;

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

Article 16. Suspension of compulsory social insurance payment

The suspension of compulsory social insurance payment in Article 88 of the Law on Social Insurance is prescribed as follows:

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

a) Suspend production and business for 01 month or more due to difficulties when changing structure or technology or due to economic crisis or recession or implementation of State policies when restructuring the economy. or make international commitments;

b) Facing difficulties due to natural disasters, fires, epidemics, crop failure.

2. Conditions for suspending payment to the retirement and survivorship fund:

An employer who falls into one of the cases specified in Clause 1 of this Article may suspend payment to the retirement and survivorship fund when having one of the following conditions:

a) Unable to arrange jobs for employees, in which the number of employees participating in social insurance must temporarily quit from 50% of the total number of employees present before the temporary suspension of production or business. go up;

b) Loss of more than 50% of the total property value due to natural disasters, fires, epidemics, crop failures (excluding the value of the property's land).

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

a) The period of suspension of payment to the retirement and survivorship fund is monthly and must not exceed 12 months. During the period of suspension of payment to the retirement and survivorship fund, the employer still makes contributions to the sickness and maternity fund, the labor accident and occupational disease fund.

Employers and employees who are eligible for retirement and survivorship benefits or termination of labor contracts shall pay compensation for the period of temporary suspension of payment to settle benefits for employees during the temporary period. stop closing.

b) At the end of the period of suspension of payment as prescribed at Point a of this Clause, the employer and the employee shall continue to pay social insurance premiums and pay compensation for the period of suspension, the payment of which is not subject to interest. late payment as prescribed in Clause 3, Article 122 of the Law on Social Insurance.

4. The social insurance agency shall suspend payment to the retirement and survivorship fund for employees and employers who satisfy the conditions specified in Clauses 1, 2 and 3 of this Article. The time of suspension of payment to the retirement and survivorship fund is counted from the month the employer makes a written request.

5. Suspension of payment of social insurance premiums for employees participating in compulsory social insurance and being held in temporary detention shall be implemented as follows:

a) If an employee specified in Clause 1, Article 2 of this Decree is temporarily detained, the employee and employer may temporarily stop paying social insurance premiums;

b) After the time of temporary detention, if it is determined by a competent authority that the person has been unjustly detained, he/she shall pay social insurance premiums for the time of temporary detention.

In case the employees are cadres, civil servants, public employees, defense workers, public security workers and other people working in cipher organizations, the employees and the employer shall make the compensation. social insurance.

In other cases, the compensation shall be paid through the employer on the basis of the social insurance premium paid by the agency responsible for compensation under the provisions of the Law on Compensation Liability of the State;

c) The amount of compensation that is not subject to interest on late payment as prescribed in Clause 3, Article 122 of the Law on Social Insurance;

d) If the competent authority determines that the employee is guilty, the social insurance premium payment will not be made for the period of temporary detention.

6. Laborers who go to work abroad under the contract specified in Clause 2, Article 2 of this Decree, when temporarily losing their jobs, can send workers away by service agencies, organizations or enterprises. If you work abroad, you will be temporarily suspended for this period of time to contribute to the retirement and survivorship fund.

After a period of temporary job loss, if the employee returns to work, he/she shall continue to pay social insurance premiums as prescribed.

7. The Minister of Labor, War Invalids and Social Affairs shall stipulate the competence, order and procedures for determining the number of employees participating in social insurance who are temporarily laid off work, and the value of damaged properties as prescribed. in Clause 2 of this Article.

Article 17. Monthly salary on which the compulsory social insurance premium is based

The monthly salary on which social insurance premiums are based, for employees who pay social insurance premiums according to the salary regime decided by the employer in Clause 2, Article 89 of the Law on Social Insurance, is specified as follows:

1. From January 01, 01 to December 2016, 31, the monthly salary on which social insurance premiums are based is the salary and salary allowance in accordance with the labor law specified in the labor contract.

2. From January 01, 01 onward, the monthly salary on which social insurance premiums are based is the salary, salary allowance and other additional amounts in accordance with the labor law stated in the labor contract.

3. The monthly salary on which social insurance premiums are based, for an enterprise manager who enjoys the salary specified at Point dd, Clause 1, Article 2 of this Decree, is the salary decided by the enterprise, except for full-time managerial employees. in a state-owned one-member limited liability company.

The monthly salary on which social insurance premiums are based, for the cooperative manager and operator, who enjoy the salary specified at Point dd, Clause 1, Article 2 of this Decree, is the salary decided by the general meeting of members.

Article 18. Collection and payment of the monthly salary on which compulsory social insurance premiums are based

Collection and payment of the monthly salary on which compulsory social insurance premiums are based in Clause 4, Article 89 of the Law on Social Insurance for employees and employers, except for the cases specified in Clause 3, Article 122 of the Law. Social insurance is implemented as follows:

1. Cases of arrears and arrears of monthly salary on which the compulsory social insurance premium is based for employees and employers include:

a) Increase the monthly salary for which social insurance premiums have been paid;

b) Compensating for the unpaid time of the employee going to work abroad under the labor contract.

2. Social insurance arrears and arrears are calculated as follows:

a) For the cases specified in Clause 1 of this Article, the arrears are not subject to interest on late payment.

In case after 6 months from the date of issuance of the decision to increase the monthly salary on which social insurance premiums are based or terminate the labor contract, the social insurance premiums will be arrears, The calculated social insurance premium includes the amount to pay the compulsory social insurance according to regulations and the arrears interest calculated on the payable amount.

b) The arrears interest is equal to the average social insurance fund investment interest rate of the year preceding the year in which the arrears are calculated.

3. Employers are responsible for fully paying social insurance and unemployment insurance premiums, including late payment interest as prescribed for employees eligible for social insurance benefits or contract termination. labor contracts, work contracts to promptly settle social insurance and unemployment insurance regimes for employees.

Article 19. Investment activities from the social insurance fund

1. The Vietnam Social Insurance Management Council shall decide and take responsibility before the Government for the investment forms and investment structure of the social insurance fund at the request of the social insurance agency. .

2. Vietnam Social Insurance is responsible for taking measures to preserve and grow the social insurance fund according to the decision of the Social Insurance Management Council. Investment activities from the social insurance fund must ensure safety, efficiency and recover investment capital.

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

Chapter IV

TRANSFER PROVISIONS

Article 20. Transitional regulations for people receiving pensions, benefits for loss of working capacity, occupational accident and occupational disease allowances and monthly allowances before January 01, 01

1. Persons who are enjoying pensions, benefits for loss of working capacity, labor accidents, occupational diseases, monthly survivorship allowance, monthly allowances for commune, ward or township cadres who have quit their jobs or have retired. the time limit for enjoying the allowance for loss of working capacity and currently enjoying the monthly allowance before January 01, 01 will still comply with the regulations before January 2016, 01 and the enjoyment level will be adjusted according to the Government's regulations.

2. If the subjects specified in Clause 1 of this Article are stopped from enjoying social insurance before January 01, 01, the settlement of continued enjoyment of social insurance shall comply with the provisions before January 2016, 01. .

Article 21. Regional allowances for social insurance beneficiaries

1. Subjects of application

a) The employee leaves his/her job and is eligible for pension or lump-sum social insurance or dies from January 01, 01 onward, and before January 2016, 01 has paid social insurance premiums. including regional allowances;

b) Persons enjoying monthly pension, working capacity loss allowance, labor accident and occupational disease allowance before January 01, 01 who are enjoying regional allowance at the place of permanent residence registration with regional allowance .

2. Benefit mode

a) Employees who quit their jobs are eligible for pension or lump-sum social insurance from January 01, 01 onward, and have previously paid social insurance premiums including regional allowances. , then in addition to enjoying a one-time pension or social insurance as prescribed, they are also entitled to a lump-sum allowance corresponding to the time and amount of regional allowance for which social insurance has been paid.

Relatives of employees who have paid social insurance premiums including regional allowance but have not yet received a pension or lump-sum social insurance and die from January 01, 01 or later, in addition to the survivorship allowance according to regulations, they are also entitled to a lump-sum allowance corresponding to the time and amount of regional allowance for which social insurance has been paid.

b) Persons who are enjoying monthly pension, working capacity loss allowance, labor accident and occupational disease allowance before January 01, 01, and permanently residing in the place where the regional allowance is paid may continue to enjoy this allowance. regional level at the current rate (not adjusted to the base salary) until new regulations of the Government.

Persons who are enjoying monthly pension, working capacity loss allowance, labor accident and occupational disease allowance before January 01, 01 and receiving regional allowance at the place of permanent registration but from January 2016, 01 In 01 onwards, if they change their permanent residence and receive monthly pensions, working capacity loss allowances, labor accident and occupational disease allowances in places where regional allowances are available, they will be entitled to the regional allowances at the same rate. regional allowance at the new place of permanent residence; In case the new place of permanent residence does not have a regional allowance, the regional allowance shall be stopped.

Persons on monthly pension, working capacity loss allowance, labor accident and occupational disease allowance before January 01, 01 permanently residing in a place where there is no regional allowance and no regional allowance but From January 2016, 01 onward, if you change your permanent residence and receive your monthly pension, working capacity loss allowance, labor accident and occupational disease allowance in a place where regional allowances are available, you will not be entitled to the same. regional allowance.

3. How to calculate the one-time allowance:

For the case specified at Point a, Clause 2 of this Article, the lump-sum allowance is calculated over time, the rate of contribution to the retirement and survivorship fund, the regional allowance coefficient and the base salary at that time. settlement point. The regional allowance coefficient is determined as follows:

a) For the period of payment of social insurance premiums from January 01, 01 to December 1995, 31, the regional coefficient of the lump-sum calculation of the lump-sum allowance is the coefficient of the regional allowance actually paid to the insurance fund. social insurance;

b) For the working period before January 01, 01, the regional allowance coefficient is calculated according to the regional allowance coefficient of the localities and units in accordance with the law on regional allowances;

c) For the period of working at battlefields B and C before April 30, 4 and battlefield K before August 1975, 31, the regional allowance coefficient of 8 shall be applied to calculate the subsidy. grant once.

4. Funds for payment of lump-sum and regional allowances for the subjects specified in Clause 1 of this Article are as follows:

a) The state budget shall pay a lump-sum allowance for the working period in the place where the regional allowance is paid before January 01, 01; the regional allowance regime for people who are enjoying pensions, benefits for loss of working capacity, monthly labor accident and occupational disease allowances, which are guaranteed by the state budget;

b) The Social Insurance Fund shall pay a lump-sum allowance for the working period from January 01, 01 onward, with social insurance contributions including regional allowances; the regional allowance regime for people who are enjoying monthly pensions, labor accident and occupational disease allowances and are guaranteed by the social insurance fund.

Article 22. Benefits for people receiving sickness allowance due to illness requiring long-term treatment before January 01, 01

Employees who take leave due to illness on the List of diseases requiring long-term treatment promulgated by the Ministry of Health and are enjoying sickness benefits before January 01, 01 and from January 2016, 01 are still enjoying sickness benefits. If they are sick, they are allowed to continue implementing the sickness regime according to regulations before January 01, 2016.

Article 23. Calculating working time before January 01, 01 to enjoy social insurance

1. The employee has worked in the state sector before January 01, 01, which is counted as a continuous working period but has not yet received severance allowance or lump-sum allowance, social insurance social insurance premium payment period, that time is counted as the period of social insurance premium payment. Specifically:

a) If the employee working in the state sector continuously works until January 01, 01, but has not yet received the severance allowance or lump-sum allowance or lump-sum social insurance, the working period before that January 1995, 01 is counted as the period of payment of social insurance premiums;

b) The employee has a period of work interruption or has stopped working before January 01, 01, the determination of the working period for calculation of social insurance benefits shall comply with the previous documents on regulations on social insurance. calculating the working period before January 1995, 01 to enjoy social insurance, except for the provisions of Article 01 of the Government's Decree No. 1995/CP of September 3, 66, providing temporary provisions on the social insurance regime. association for the armed forces; Article 30 of the Government's Decree 9/CP of June 1993, 3, providing for the temporary provision of the social insurance regime; Article 43 of the Social Insurance Charter promulgated together with the Government's Decree No. 22/CP of January 6, 1993; Article 54 of the Charter of Social Insurance for officers, professional soldiers, non-commissioned officers and soldiers of the People's Army and People's Public Security, promulgated together with Decree No. 12/CP of July 26, 01 of the Government. Government and Clause 1995, Article 49 of the Law on Social Insurance 45.

c) Persons who are enjoying the sick soldier allowance and then have time to work and pay social insurance premiums, in addition to the sick soldier regime, are also entitled to the social insurance regime. The time for calculation of social insurance benefits is the period of payment of social insurance premiums, the working time for calculation of sick soldier benefits is not counted for enjoying social insurance.

2. Soldiers and People's Public Security Forces serving, demobilizing, or quitting before December 15, 12, then switch to work with compulsory social insurance participation at agencies, units and enterprises. belonging to all economic sectors (including people working at commune, ward, township health clinics, preschool teachers or people holding titles in communes, wards and townships before January 1993, 01 have been counted. is the period for which social insurance premiums have been paid) and an individual who hires or employs an employee but does not enjoy the allowance regime specified below shall be entitled to add his/her previous working time in the army or police with the working period with which social insurance premiums are paid later to calculate social insurance benefits:

a) Decision No. 47/2002/QD-TTg dated April 11, 4 of the Prime Minister on regimes for servicemen and defense workers who participated in the resistance war against the French and have been discharged (discharged, retired from the army) work) from December 2002, 31 or earlier;

b) Point a, Clause 1, Article 1 of Decision No. 290/2005/QD-TTg dated November 08, 11 of the Prime Minister on regimes and policies for a number of subjects directly participating in the resistance war against the US save the country but have not yet enjoyed the regimes and policies of the Party and the State;

c) Decision No. 92/2005/QD-TTg dated April 29, 4 of the Prime Minister on the implementation of the regime for soldiers being ethnic minorities in Military Region 2005, Military Region 7, participating in the resistance. war against the US, return to the locality before January 9, 10;

d) Decision No. 142/2008/QD-TTg dated October 27, 10 of the Prime Minister on implementing the regime for soldiers participating in the resistance war against the US for national salvation with less than 2008 years of service in the army. servicemen, demobilized to the locality;

dd) Decision No. 38/2010/QD-TTg dated May 06, 5 of the Prime Minister amending and supplementing Decision No. 2010/142/QD-TTg dated October 2008, 27 of the Prime Minister. the Government on the implementation of the regime for soldiers participating in the resistance war against the US for national salvation with less than 10 years of service in the army, have served or been discharged from the army;

e) Decision No. 53/2010/QD-TTg dated August 20, 8 of the Prime Minister on the regime for officers and soldiers of the People's Public Security who participated in the resistance war against the US with less than 2010 years working in the army. The People's Public Security Forces have quit their jobs and been discharged from the army and returned to the locality;

g) Decision No. 62/2011/QD-TTg dated November 09, 11 of the Prime Minister on regimes and policies for subjects participating in the war to defend the Fatherland and performing international missions in Cambodia. puchia, helping a Laotian friend who, after April 2011, 30, served, was discharged, or quit his job.

In case a soldier or people's police officer has served, was discharged from the army, or quit from December 15, 12 to December 1993, 31, but the severance allowance or lump-sum allowance or demobilization allowance has not been settled, When serving in the army or people's police force once, the period of service in the army or people's police force is counted towards social insurance benefits.

3. Employees working in the state sector and taking leave from November 01, 11 to before January 1987, 01 because enterprises, agencies or organizations cannot arrange or arrange jobs. severance pay or lump-sum social insurance benefit has not been settled, and as of December 01, 1995, still on the list of employees of the unit, the working time will be counted before taking leave to wait for work. social insurance benefits.

4. Employees on the payroll of state agencies, political organizations, socio-political organizations, state enterprises, armed forces units sent on business trips by agencies or units, study or work for a definite period, have legally gone abroad, have returned home but not on time, or returned home on time but the former employer cannot arrange or arrange jobs and social workers If they are sent for labor cooperation, after returning home, they continue to pay compulsory social insurance premiums, they will be considered and handled as follows:

a) The period of working in the country before going on a business trip, studying or working abroad and the time abroad within the allowable period before January 01, 01, if the allowance regime has not yet been settled. a job or a one-time allowance, service allowance, demobilization or one-time social insurance, then that period of time shall be counted to enjoy the retirement and survivorship regime.

The calculation of the working period before January 01, 01 to enjoy social insurance shall comply with the provisions of Clauses 1995, 1 and 2 of this Article;

b) Working period from January 01, 01 onward, if you have paid social insurance premiums in accordance with the law on social insurance but have not yet received a lump-sum social insurance allowance or employee allowance, If he is discharged from the army, he will be entitled to social insurance benefits.

5. Subjects being social workers who are sent to work cooperatively after returning home and continue to pay compulsory social insurance contributions, the working period for calculation of social insurance benefits shall comply with the provisions of Clause 4 of this Article. XNUMX This.

In case vocational students change to labor cooperation under the Government Agreement, the apprenticeship period shall not be counted as the working time enjoying social insurance.

6. The provisions of Clauses 4 and 5 of this Article do not apply to cases of law violation abroad, deportation to home country or discipline, forced to return home or imprisonment before January 01. 01.

7. In case the original dossier showing the working process is no longer available before January 01, 01, the employee management agency shall explain the reason for the loss, certify the working history, and the payment progress. salary, job that has not yet received severance allowance, one-time allowance, report to the Ministries, central line agencies or the People's Committees of the provinces and centrally-run cities for certification and send a written notice to the Ministry of Labor and Trade. Army and Society for consideration and decision.

Article 24. Regime for people who are enjoying monthly allowance but have not paid social insurance premium for a while before

Employees who are eligible for monthly allowance according to Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg of the Prime Minister and have paid social insurance premiums for a period of time (not including: working period has been calculated to enjoy the allowance for loss of working capacity) and are eligible for pension, they will be entitled to a regime with a higher level of enjoyment. For employees who have not yet met the conditions for paying social insurance premiums to enjoy their pension, if they wish, they can pay voluntary social insurance premiums to enjoy a higher pension.

In case the employee is entitled to a monthly allowance under Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg of the Prime Minister, the payment of one-time social insurance premiums for the period of time shall be settled. pay social insurance premiums (excluding working time for which the allowance for loss of working capacity has been calculated).

Article 25. Benefits for employees who have already decided to quit their jobs pending the settlement of their monthly pension and allowance regimes

1. Employees who have paid social insurance premiums for full 15 years or more and have a decision or certificate of waiting for the eligibility requirements on age to enjoy pension before January 01, 01 shall be entitled to pension when they are full. 2003 years old, female 60 years old.

2. Commune-level cadres holding the titles specified in Decree No. 09/1998/ND-CP of the Government who have obtained a decision or a certificate of waiting for the eligibility requirements in terms of age to enjoy the monthly allowance from the insurance agency. Social insurance companies are entitled to a monthly allowance when men are full 55 years old and women are full 50 years old.

Article 26. Regulations on converting wages in foreign currencies into Vietnam dong for social insurance payment

For employees whose wages are stated in the labor contract in foreign currency, the payment of social insurance premiums and the recording of social insurance books shall be made as follows:

1. The monthly salary on which social insurance premiums are based is calculated in Vietnam Dong on the basis of the foreign currency salary converted into Vietnam Dong at the average exchange rate on the inter-bank foreign currency market set by the State Bank of Vietnam. Vietnam announced at the time of January 02 for the first 01 months and July 06 for the last 01 months of the year. If the date falls on a holiday that the State Bank of Vietnam has not yet announced, the exchange rate of the next day following the announcement by the State Bank of Vietnam shall be used.

2. The monthly salary on which social insurance premiums are based, recorded in the social insurance book, is the salary in Vietnam dong calculated according to the provisions of Clause 1 of this Article.

Article 27. Regulations on the transfer of funds from the state budget into the social insurance fund

1. Annually, the state budget shall fully and promptly provide Vietnam Social Insurance with funds to implement policies and regimes of social insurance and health insurance for beneficiaries of pensions and benefits. social insurance before January 01, 01, including:

a) Pension;

b) Monthly allowance for loss of working capacity;

c) Allowance for rubber workers; monthly allowances for those who have expired their working capacity loss allowance;

d) Monthly allowance for occupational accidents and diseases; service allowance;

dd) Grant money to buy assistive devices and orthopedic devices;

e) Survivorship allowance;

g) Funeral allowance;

h) To pay health insurance according to the regime;

i) Fees for assessment of working capacity decrease;

k) Regional allowances;

l) Payment costs.

2. The State transfers an amount from the state budget into the social insurance fund to pay social insurance premiums for the working period before January 01, 01, for the people specified in Article 1995 of this Decree.

Article 28. Regulations for employees who are eligible and enjoy social insurance regimes before January 01, 01

1. Female employees who give birth or employees who adopt children under 6 months old before January 01, 01 are still entitled to the regimes prescribed by law before January 2016, 01.

2. Female employees born from December 31, 12 or earlier, male employees born from December 1970, 31 or earlier and have a conclusion from the Medical Assessment Council that their working capacity has decreased from 12 % or more before January 1965, 61 and request to enjoy pension from January 01, 01, the retirement regime will comply with the law before January 2016, 01.

3. For employees who die before January 01, 01, the survivorship regime shall comply with the law before January 2016, 01.

4. Employees who are eligible and enjoy social insurance benefits before January 01, 01 will still comply with the law before January 2016, 01.

Chapter V

TERMS ENFORCEMENT

Article 29. Enforcement

1. This Decree takes effect from January 01, 01, except for the provisions at Point b, Clause 2016, Article 1 of this Decree. It takes effect from January 2, 01.

2. The following documents cease to be effective from the effective date of this Decree:

a) Decree No. 152/2006/ND-CP dated December 22, 12 of the Government guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance;

b) Decree No. 83/2008/ND-CP dated July 31, 7 of the Government on adjustment of salaries and wages for which social insurance premiums have been paid, for employees applying the salary regime set by the employer. decision labor;

c) Decree No. 122/2008/ND-CP dated December 04, 12 of the Government implementing the regional allowance regime for people enjoying pensions, lump-sum social insurance, allowances for loss of working capacity and monthly labor accident and occupational disease allowance;

d) Decision No. 107/2007/QD-TTg dated July 13, 7 of the Prime Minister on calculating the time to enjoy the social insurance regime for cadres, civil servants, public employees, workers, Soldiers and people's police officers on the payrolls of state agencies, political organizations, socio-political organizations, state enterprises, and armed forces units have lawfully exited the country but did not return home on time. term.

Article 30. Responsibilities for implementation

1. The Minister of Labor, War Invalids and Social Affairs is responsible for guiding the implementation of this Decree.

2. The Minister of Finance is responsible for ensuring the budget to implement the regimes specified in Article 27 of this Decree.

3. Every year, the Vietnam Social Security is responsible for announcing the average investment interest rate of the social insurance fund of the preceding year.

4. Annually, the General Statistics Office under the Ministry of Planning and Investment is responsible for promptly providing the annual average consumer price index to the Ministry of Labor, War Invalids and Social Affairs.

5. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees at all levels and other relevant organizations and individuals are responsible for the implementation of this Decree./.