Circular 06/2021/TT-BLDTBXH amending and supplementing Circular 59/2015/TT-BLDTBXH guiding regulations on compulsory social insurance

CIRCULARS

AMENDING AND SUPPLEMENTING SOME Articles of Circular No. 59/2015/TT-BLDTBXH December 29, 12 of the Minister of Labour, Invalids and Social Affairs detailing and guiding the implementation of a number of SOCIAL INSURANCE LAW ON COMPULSORY SOCIAL INSURANCE

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;

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

Pursuant to Decree No. 135/2020/ND-CP dated November 18, 11 of the Government regulating the retirement age;

Pursuant to Decree No. 14/2017/ND-CP dated February 17, 02 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Labor, War Invalids and Social Affairs;

At the proposal of the Director of the Social Insurance Department;

The Minister of Labor - Invalids and Social Affairs promulgates the Circular amending and supplementing a number of articles of the Circular No. 59/2015/TT-BLDTBXH dated December 29, 12 of the Minister of Labor - Invalids and Social Affairs The society shall detail and guide the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance.

Article 1. Amending and supplementing a number of articles of Circular No. 59/2015/TT-BLDTBXH dated December 29, 12 of the Minister of Labor, War Invalids and Social Affairs detailing and guiding the implementation of a Articles of the Law on Social Insurance on compulsory social insurance

1. To add at the end of Clause 1, Article 2 as follows:

Persons who work part-time in communes, wards or townships and concurrently enter into labor contracts specified at Points a and b, Clause 1, Article 2 of the Law on Social Insurance, must participate in social insurance at the same time. compulsory according to the subjects specified at Points a and b, Clause 1, Article 2 of the Law on Social Insurance.”

2. Point b, Clause 2, Article 6 shall be amended as follows:

“b) The month of leave to enjoy the sickness regime is counted from the date of starting the leave to enjoy the sickness regime of that month to the preceding day of the following month. In case there is an odd day that is not a full month, the sickness benefit rate for odd days not for a full month is calculated according to the formula below, but the maximum is equal to the monthly sickness allowance:

In which:

– The rate of enjoyment of the sickness regime as prescribed at Point a of this Clause.

– Number of days off to enjoy sickness benefits including public holidays, New Year holidays, and weekly rest days.

Example 9: Mrs. N is participating in compulsory social insurance, falls ill and has to leave work due to an illness on the list of diseases requiring long-term treatment from May 29, 5 to August 2021, 25. Assuming Ms. N's monthly salary for payment of compulsory social insurance in April 8 is VND 2021, the entire duration of Ms. N's sickness regime is calculated at 4%.

– The number of months off work to enjoy the sickness regime of Mrs. N is 2 months (from May 29 to July 5, 28).

– The number of odd days in the whole month of Mrs. N is 28 days (from July 29 to August 7, 25).

– Ms. N's monthly sickness allowance is: VND 8.000.000 x 75% = VND 6.000.000.

– The sickness benefit rate for Ms. N's odd days not in a full month (28 days) is calculated as follows:

Because the sickness benefit rate for 28 odd days, not a full month, calculated according to the above formula is 7.000.000 VND, higher than the one month sickness benefit rate (6.000.000 VND), so the sickness benefit allowance of the Ms. N's odd day, not full of month, is equal to the monthly allowance of 6.000.000 VND.

Thus, Ms. N's sickness benefit due to illness on the list of diseases requiring long-term treatment from May 29, 5 to August 2021, 25 is: VND 8 x 2021 months + 6.000.000. 02 VND = 6.000.000 VND.”

3. To add at the end of Clause 3, Article 6 as follows:

“Employees subject to compulsory social insurance contributions to the sickness and maternity fund get sick, have an accident that is not a labor accident, or have to take time off work to take care of their sick child under 7 years old. If you take leave from work for 14 working days or more in a month (including unpaid leave), the sickness benefit rate is calculated on the salary on which social insurance premiums are based of the month preceding the leave. job. In case the employee continues to be sick in the following months and has to take leave, the sickness benefit allowance is calculated on the monthly salary as the basis for paying social insurance premiums of the preceding month before leaving work. ”

4. To add Clause 1a after Clause 1, Article 7 as follows:

“1a. The maximum period of convalescence and health rehabilitation in one year shall comply with the provisions of Clause 2, Article 29 of the Law on Social Insurance. The determination of the maximum period of time to enjoy the convalescence and health rehabilitation regime in a year is based on the last time off work for enjoying the sickness regime before taking convalescence and health rehabilitation (illnesses on the list of illness requiring long-term treatment or illness due to surgery or other illness).”

5. Point c and d are added to Clause 2, Article 9 as follows:

“c) In case the mother participates in social insurance but is not eligible for the maternity regime when giving birth, and the father fully meets the conditions specified at Point a of this Clause, the father is entitled to a lump-sum allowance when giving birth. children under Article 38 of the Law on Social Insurance.

d) The determination of the 12-month period before childbirth for male employees and the husband of the mother who requests surrogacy to receive a lump-sum allowance when the wife gives birth shall comply with the provisions of Clause 1 of this Article.”

6. Amend the first stanza, Clause 3, Article 10 as follows:

“3. In case a female employee is pregnant with twins or more and if one of her children dies or is stillborn when giving birth, the period of enjoyment, maternity allowance upon childbirth and one-time allowance upon childbirth shall be calculated according to the number of children born. including dead or stillborn children.”

7. To add Clauses 4 and 5 to Article 10 as follows:

“4. Male employees who are paying compulsory social insurance premiums to the sickness and maternity fund when their wives give birth are entitled to take maternity leave according to the provisions of Clause 2, Article 34 of the Law on Social Insurance, in case of taking multiple leaves. then the starting time of leave for the last time must still be within the first 30 days from the date the wife gives birth and the total period of leave to enjoy the maternity regime must not exceed the prescribed time.

5. When calculating the maternity leave period as prescribed in Article 32, Article 33, Clause 2, Article 34 and Article 37 of the Law on Social Insurance, in case the employee is taking annual leave or taking separate leave from work. , unpaid leave according to the provisions of the labor law, the period coincides with the period of annual leave, personal leave, unpaid leave shall not be counted to enjoy the regime; the time off work other than the annual leave, personal leave, unpaid leave shall be calculated to enjoy the maternity regime as prescribed in Article 32, Article 33, Clause 2, Article 34 and Article 37 of the Law on Social Insurance. .”

8. To add at the end of Clause 1, Article 13 as follows:

“The first 30 working days as prescribed in Clause 1, Article 41 of the Law on Social Insurance is a period of 30 working days after the expiry of the maternity leave period when the employee's health have not recovered.

Female employees who go to work before the end of the maternity leave period as prescribed in Article 40 of the Law on Social Insurance will not receive the convalescence and health rehabilitation regime after the period of enjoying the regime after giving birth.”

9. To add Clauses 3 and 4 to Article 13 as follows:

“3. For female employees who have just quit their job within a year, they are entitled to the convalescence and health rehabilitation regime after the maternity leave period specified in Article 33 of the Law on Social Insurance; If you have just quit your job to enjoy the convalescence and health rehabilitation regime after the maternity leave period specified in Clause 1 or 3, Article 34 of the Law on Social Insurance, the period of leave will enjoy the convalescence and rehabilitation regime. health in a year, for each case, must not exceed the maximum period specified in Clause 2, Article 41 of the Law on Social Insurance.

4. In case the employee does not take leave, he/she is not entitled to the convalescence and health rehabilitation regime.”

10. To amend Article 14 as follows:

“Article 14. Dossiers and settlement of maternity benefits

1. Dossier and settlement of entitlement to maternity, convalescence and health rehabilitation regimes after maternity shall comply with the provisions of Article 101, Article 102, Article 103 of the Law on Social Insurance and Article 5 of Decree No. 115/2015/ND-CP.

2. The employee is responsible for submitting the prescribed dossier to the employer but within 45 days from the date of return to work.

In case an employee terminates a labor contract, a working contract or quits his/her job before the time of childbirth, the time of child adoption, the time of child adoption, he/she shall submit a dossier and present his/her social insurance number to the agency. social insurance agency.”

11. To amend Clause 2, Article 15 as follows:

"2. Determining the time to do heavy, hazardous or dangerous occupations or jobs or especially hard, hazardous and dangerous jobs and work in areas with extremely difficult socio-economic conditions, including working time. Working time in a place with a regional allowance of 0,7 coefficient or more before January 01, 01 as a basis for considering conditions for settlement of the retirement regime, shall be implemented as follows:

a) For employees who are doing heavy, hazardous or dangerous occupations or jobs, or particularly heavy, hazardous or dangerous jobs according to the list promulgated by the Ministry of Labor, War Invalids and Social Affairs or are doing working in areas with extremely difficult socio-economic conditions, including working time in a place with a regional allowance coefficient of 0,7 or more before January 01, 01:

a1) The time the employee has to take time off work for treatment, occupational rehabilitation due to an occupational accident or occupational disease (to be determined by the employer where the employee suffers an occupational accident or occupational disease). full salary and full payment of social insurance) are counted.

a2) The period when the employee is assigned to work, go to school or cooperate in labor without doing heavy, hazardous or dangerous occupations or jobs or especially heavy, hazardous or dangerous jobs according to the list issued by the Ministry of Industry and Trade. Labor - Invalids and Social Affairs issued or worked in areas with extremely difficult socio-economic conditions, including working time in a place with a regional allowance coefficient of 0,7 or more before the date of employment. January 01, 01 is not counted.

a3) The time when the employee makes one-time payment for the missing period to the retirement and survivorship fund for pension enjoyment is not counted.

b) When determining the working time at a place with a regional allowance of 0,7 or higher for the period before January 01, 01, as a basis for considering conditions for settlement of the retirement regime, the according to the provisions of Joint Circular No. 1995/11/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 2005, 05 of the Inter-Ministry of Home Affairs, Labor, War Invalids and Social Affairs, Finance and the Committee for Ethnic Minority Affairs. (hereinafter referred to as Joint Circular No. 01/2005/TTLT-BNV-BLDTBXH-BTC-UBDT). For the areas where the Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT does not stipulate or stipulate the regional allowance coefficient lower than 11, but in fact the employee has had a working at a place with a regional allowance of 2005 coefficient or higher as prescribed in previous documents regulating regional allowances, based on those documents to determine the working time in where there is a regional allowance of 0,7 coefficient or more as a basis for considering the conditions for settlement of the retirement regime.

For employees who worked at battlefields B and C before April 30, 4 and battlefield K before August 1975, 31, this time is counted as working time at a place with dependents. regional level coefficient 8 to serve as a basis for consideration of conditions for settlement of the retirement regime.”

12. Point c is added to Clause 3, Article 15 as follows:

“c) Female employees being commune-level cadres and civil servants or part-time workers in communes, wards or townships with full 15 years to less than 20 years of paying compulsory social insurance have quit their jobs and have paid social insurance premiums. save the time of paying social insurance premiums from before January 01, 01; From January 2016, 01 onward, if they wish and satisfy all conditions regarding pension enjoyment age, they shall be entitled to pension enjoyment according to Clause 01, Article 2016 of the Law on Social Insurance as amended and supplemented at Point a, Clause 3 Article 54 of the Labor Code 1.

In case of continuing to pay voluntary social insurance premiums, the retirement regime shall comply with the provisions of Clause 4, Article 4 of Circular No. 01/2016/TT-BLDTBXH dated February 18, 02 of the Ministry of Labor and War Invalids. and Society.

In case of continuing to pay compulsory social insurance premiums (no longer a commune-level cadre or civil servant or part-time employee in a commune, ward or township), the settlement of the retirement regime shall be carried out. according to Clauses 1, 4, Article 54 and Article 55 of the Law on Social Insurance as amended and supplemented at Points a and b, Clause 1, Article 219 of the 2019 Labor Code.”

13. To add Clause 5 to Article 15 as follows:

“5. If the employees specified at Points dd and e, Clause 1, Article 2 of the Law on Social Insurance are deprived of their military citizenship or of the title of people's police, the conditions for pension enjoyment shall comply with the provisions of Clause 1, Article 54 and Clause 1 of this Article. 55 Article 1 of the Law on Social Insurance is amended and supplemented at Points a and b, Clause 219, Article 2019 of the Labor Code in XNUMX and guided in this Circular.”

14. To amend Article 16 as follows:

“Article 16. Conditions for enjoying pension when working capacity decrease

1. From January 01, 01, the conditions for pension enjoyment when an employee's working capacity is reduced shall comply with the provisions of Article 2021 of the Law on Social Insurance as amended and supplemented at Point b. Clause 55, Article 1 of the Labor Code 219.

2. The determination of the age milestone for calculating the number of years of early retirement as a basis for calculating the reduction of the pension enjoyment rate specified in Clause 3, Article 56 of the Law on Social Insurance shall comply with the provisions of Clause 3, Article 7 of the Law on Social Insurance. Decree No. 135/2020/ND-CP dated November 18, 11 of the Government regulating the retirement age (hereinafter abbreviated as Decree No. 2020/135/ND-CP), which is based on the time of retirement. retire before the employee's age to determine the age milestone according to the retirement age specified in Clause 2020, Article 2 and Clause 4, Article 2 of Decree No. 5/135/ND-CP.

15. To amend Clause 1, Article 17 as follows:

"first. The monthly pension of qualified employees specified in Article 1 of this Circular is calculated as prescribed in Clauses 16 and 1, Article 2 of Decree No. 7/115/ND-CP, then every year Early retirement age is reduced by 2015%.

Example 24: Mrs. A is 53 years old, works in normal conditions, has a working capacity decrease of 61%, has paid social insurance contributions for 26 years and 04 months, and retired from work to enjoy pension from June 01, 6. . Ms. A's pension enjoyment rate is calculated as follows:

– the first 15 years are calculated at 45%;

– From the 16th to the 26th year is 11 years, additional calculation: 11 x 3% = 33%;

– 04 months is calculated as 1/2 year, additional calculation: 0,5 x 3% = 1,5%

– The sum of the above ratios is: 45% + 33% + 1,5% = 79,5% (only up to 75%);

– Ms. A retires before the age of 55 as prescribed, 2 years, so the pension entitlement rate is reduced: 2 x 2% = 4%;

Thus, the monthly pension rate of Mrs. A is 75% - 4% = 71%. In addition, because Ms. A has a period of social insurance payment 75% higher than the corresponding number of years (more than 25 years), she will also enjoy a lump-sum allowance when she retires: 1,5 years x 0,5 months average monthly salary on which social insurance premiums are based.

a) In case the period of early retirement has an odd period of less than 6 months, the percentage of pension enjoyment will not be reduced; if the odd period is 6 months or more, the reduction shall be 1%.

b) The age milestone for calculating the number of years of early retirement as the basis for calculating the reduction in the pension enjoyment rate shall comply with the provisions of Clause 3, Article 7 of Decree No. 115/2015/ND-CP.

From January 01, 01 onward, the age threshold for calculating the number of years of early retirement as the basis for calculating the reduction in the pension enjoyment rate shall comply with the provisions of Clause 2021, Article 3 of Decree No. 7/135/ND-CP .

Example 25: Mrs. K works in normal working conditions with a working capacity decrease of 61%, quits her job and enjoys her April 4 pension when she is 2021 years old and 50 months old, has 5 years of paying social insurance premiums, The retirement benefit rate is calculated as follows:

– the first 15 years are calculated at 45%;

– From the 16th to the 28th year is 13 years, additional calculation: 13 x 2% = 26%;

– The sum of the above two ratios is: 2% + 45% = 26%;

– At the time of retirement Ms. K is 50 years old and 5 months old (retirement period before age 55 years and 4 months is 4 years and 11 months), so the deduction rate due to early retirement is 9% (4 x 2% + 1%). = 9%);

Thus, the monthly pension rate of Mrs. K will be 71% - 9% = 62%.

Example 26: Mr. Q was born on January 14, 01, retired from his job and enjoys a pension from November 1967, 01 with a period of 11 years of social insurance payment, including 2021 years of working in a profession or special job. arduous, toxic, dangerous; having working capacity decrease by 34%. Mr. Q's pension rate is calculated as follows:

– the first 19 years are calculated at 45%;

– From the 20th to the 34th year is 15 years, additional calculation: 15 x 2% = 30%;

– The sum of the above two ratios is: 2% + 45% = 30%;

– At the time of retirement, Mr. Q 54 years old 9 months 17 days, the period of early retirement (55 years 3 months) is less than 6 months, so the percentage of pension enjoyment will not be reduced;

Thus, the monthly pension rate of Mr. Q is 75%.”

16. To add Clauses 3 and 4 to Article 17 as follows:

“3. People who work part-time in communes, wards or townships and have paid compulsory social insurance premiums for full 20 years or more, other than those who work part-time in communes, wards or townships, have If the pension is lower than the basic salary at the time of pension enjoyment, the regulation that the lowest monthly pension equals the base salary shall apply.

4. The determination of the number of years of paying social insurance premiums corresponding to the pension enjoyment rate equal to 45% is based on the time when employees start enjoying the monthly pension.”

17. To amend Clause 5, Article 18 as follows:

“5. The time for pension enjoyment in case the original dossier is no longer available is specified at Point b, Clause 2, Article 3 of the Government's Decree No. 89/2020/ND-CP dated August 04, 8 stipulating functions and tasks. , powers and organizational structure of Vietnam Social Security is the time stated in the settlement document of Vietnam Social Insurance.”

18. To amend the last stanza of Clause 1, Article 20 as follows:

“The monthly salary on which social insurance premiums are based is the salary adjusted according to the provisions of Clause 1, Article 63 of the Law on Social Insurance.”

19. To add Clause 3a after Clause 3, Article 20 as follows:

“3a. When calculating the average monthly salary on which social insurance premiums are based for calculation of pensions or lump-sum allowances with the time of payment of social insurance premiums before October 01, 10 according to the salary regime prescribed by the State, the payment The monthly salary on which social insurance premiums are based shall be converted according to the salary regime at the time of enjoying the retirement and death benefits. Particularly for employees who have worked for a period of time in enterprises paying social insurance premiums according to the salary regime prescribed by the State and enjoy social insurance from January 2004, 01 onward, the monthly salary paid The social insurance premiums mentioned above before October 01, 2016 shall be converted according to the salary specified in Decree No. 01/10/ND-CP of December 2004, 205 of the Government.”

20. To amend Clause 4, Article 20 as follows:

“4. Pensions of employees who are subject to the salary regime prescribed by the State, have paid social insurance premiums including seniority allowance, then switch to a profession with or without seniority allowance, then retirement, shall comply with the provisions of Clause 6, Article 9 of Decree No. 115/2015/ND-CP and be guided specifically as follows:

a) If there is no seniority allowance in the monthly salary on which social insurance premiums are based, the average monthly salary on which social insurance premiums are based may be taken as a basis for calculating the pension. the last years before retirement, plus the highest seniority allowance (if enjoyed) based on the time of payment of social insurance including seniority allowance, converted according to the salary regime prescribed at the time of enjoying the retirement regime as a basis for calculating the pension.

b) For the case where the seniority allowance is included in the monthly salary on which social insurance premiums are based for the last years used as a basis for calculating the pension, the average salary on which social insurance premiums are based for calculation of salary. retirement shall comply with the provisions of Clause 1, Article 9 of Decree No. 115/2015/ND-CP and Clause 1 of this Article.

c) For the case in which the monthly salary on which social insurance premiums are based in the last years for the calculation of pension, both a period of payment with seniority allowance is included and a payment period without seniority allowance is calculated according to specified at point b of this clause. In case, during the process of paying social insurance premiums, the payment period including the adjoining seniority allowance is higher than the monthly salary on which social insurance premiums are based in the last years, the monthly salary on which social insurance premiums are based will be paid. including the adjoining seniority allowance corresponding to the number of years specified in Clause 1 of this Article (converted according to the salary regime specified at the time of enjoying the retirement regime) to calculate the average monthly salary as premiums. social insurance.

Example 40: Mr. P, formerly a Senior Lecturer, started working before 1995, has worked for a period of time with seniority allowances, has worked for a period of time without receiving intensive allowances. career year. Mr. P quit his job to enjoy the retirement regime from April 01, 4, with a total period of social insurance payment of 2021 years and 36 months, of which 6 years are counted as seniority. Mr. P's salary for social insurance premium payment in the last few years before retirement is as follows:

– From April 4 to August 2011 = 8 months, salary coefficient is 2011, no seniority allowance;

– From September 9 to March 2011 = 3 months, salary coefficient is 2012, seniority allowance is 7%;

– From September 4 to March 2012 = 3 months, salary coefficient is 2013, seniority allowance is 12%;

– From September 4 to March 2013 = 3 months, salary coefficient is 2014, seniority allowance is 12%;

– From September 4 to March 2014 = 3 months, salary coefficient is 2015, seniority allowance is 12%;

– From September 4 to March 2015 = 3 months, salary coefficient is 2016, seniority allowance is 12%;

– From April 4 to August 2016 = 3 months, salary coefficient is 2019, no seniority allowance;

– From April 4 to March 2019 = 3 months, salary coefficient is 2020, seniority allowance is 12%;

– From September 4 to March 2020 = 3 months, salary coefficient is 2021, seniority allowance is 12%;

In the case of Mr. P, the pension level calculated according to the average monthly salary on which social insurance premiums are based for the last 05 years before retirement (from April 4 to March 2016) is lower than the pension calculated by average monthly salary on which social insurance premiums are based for 3 consecutive years with seniority allowance (from April 2021 to March 05). Therefore, the average monthly salary for calculating Mr. P's pension is calculated according to the average monthly salary on which social insurance premiums are based for 4 years from April 2011 to March 3.”

21. To add Clause 6 to Article 20 as follows:

“6. For employees who have worked before January 01, 01, it is counted as the time for which social insurance premiums have been paid but during that time the employee is not entitled to salary (remunerated by points or salary). such as preschool teachers, heads of cooperatives with the whole commune scale, ..), only the time of paying social insurance premiums is calculated to calculate benefits (retirement rate,...); average monthly salary on which social insurance premiums are based for calculation of pensions and social insurance benefits, excluding the time that is counted as the period of time when social insurance premiums have been paid but no salary is paid.”

22. To add after the first stanza, Clause 2, Article 21 as follows:

“In case the period of payment of social insurance premiums has an odd month, the provisions of Clause 4, Article 19 of this Circular shall apply.”

23. To add at the end of Clause 1, Article 25 as follows:

“The time to consider the age of the employee's next of kin as prescribed in Clause 2, Article 67 of the Law on Social Insurance is the end of the last day of the month the employee dies.

When settling the survivorship regime, if the employee's relative's file cannot determine the date of birth, January 01 of the year of birth shall be used to calculate the age as the basis for settlement of the survivorship regime.

The determination of the income level of the employee's relatives as a basis for settlement of monthly survivorship allowance as prescribed in Clause 3, Article 67 of the Law on Social Insurance is determined in the month the employee dies. Relatives who have been settled for monthly survivorship allowance according to regulations, but then have an income higher than the base salary, will still enjoy the monthly survivorship allowance.”

24. To add Article 27a after Article 27 as follows:

“Article 27a. Option to receive a one-time survivorship allowance

1. When determining the child's age to serve as a basis for settlement of the survivorship regime in case a relative who is eligible for monthly survivorship allowance wishes to receive a lump-sum survivorship allowance, the child under 6 years old will be counted towards the end of the year. month preceding the month of birth of the year full 6 years.

2. Cases where the one-time survivorship allowance or monthly survivorship allowance has been settled in accordance with law shall not be refunded the one-time survivorship allowance or the received monthly survivorship allowance for settlement. monthly survivorship allowance or one-time survivorship allowance.”

25. To add Article 27b after Article 27 as follows:

“Article 27b. Survivorship regime for people participating in social insurance or reserving the time to pay social insurance premiums and who are receiving monthly labor accident and occupational disease allowance.

When an employee who is participating in social insurance or has his/her time reserved for paying social insurance premiums and is receiving monthly labor accident or occupational disease allowance upon his/her death, the employee's next of kin shall be selected. choose to settle the survivorship regime with a higher benefit according to the subject who is receiving the monthly labor accident or occupational disease allowance or dies or the person who is participating in social insurance and has reserved the period of insurance premium payment. dead social danger.”

26. To amend Clauses 2 and 3 of Article 30 as follows:

"2. From January 01, 01 to December 2018, 31, the monthly salary on which social insurance premiums are based is the salary and salary allowance specified in Clause 12 of this Article and other additional amounts specified at Point a. Clause 2020, Article 1 of Circular No. 3/4/TT-BLDTBXH.

From January 01, 01 onwards, the monthly salary on which social insurance premiums are based is the salary, salary allowance and other additional amounts specified at Point a, Item b2021 Point b and Item c1 Point c Clause 1 Article 5 of the Circular No. 3/10/TT-BLDTBXH dated November 2020, 12 of the Ministry of Labor, War Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Labor Code on the content of the contract. employees, the Council for collective bargaining, and occupations and jobs that adversely affect reproductive and child-rearing functions (hereinafter referred to as Circular No. 11/2020/TT-BLDTBXH).

3. The monthly salary on which the compulsory social insurance premium is based does not include other regimes and benefits such as bonuses as prescribed in Article 104 of the Labor Code, initiative bonuses; Mid-shift meal; allowances for petrol, phone, travel, housing, child care, child rearing; support when employees have relatives died, employees have relatives getting married, employees' birthdays, allowances for employees in difficult circumstances when suffering from occupational accidents, occupational diseases and other supports and allowances shall be recorded in separate sections in the labor contract specified in Item c2, point c, clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH.”.

27. Point a, Clause 2, Article 31 is added as follows:

“For employees who have worked in battlefield B and at the same time that location is also regulated by regional allowances in Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT, it is calculated. regional allowance according to the higher level.”

28. Point c is added to Clause 2, Article 35 as follows:

“c) For employees who are receiving a salary prescribed by the State before going to labor cooperation and have the last number of years to calculate the average monthly salary on which social insurance premiums are based, including the time spent working. In foreign countries, the monthly salary on which social insurance premiums are based for the period of working abroad shall be taken according to the salary at the time before going abroad to serve as the basis for calculating pensions and social insurance allowances.

For people who are social workers who are entitled to time spent on labor cooperation to calculate retirement and survivorship benefits specified in Clause 5, Article 23 of Decree No. 115/2015/ND-CP, the monthly salary payment of social insurance premiums for the period of labor cooperation as a basis for calculating the average monthly salary on which social insurance premiums are based, which is equal to twice the base salary at the time of enjoying social insurance.”

29. To add Clause 3 to Article 38 as follows:

“3. For employees who have had a decision to quit their job pending the settlement of their retirement and monthly allowances that are calculated with the working time before January 01, 01, for those waiting to receive their pension and before January 1995, 01. January 01, for people waiting to receive monthly benefits to calculate social insurance benefits, the rate of pension enjoyment or monthly benefit rate will still be calculated according to the policy at the time the employee takes leave of absence.”

Article 2. Enforcement

1. This Circular takes effect from September 01, 9

2. Clause 1, Article 15 is annulled; Clauses 1 and 2, Article 18 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 12 of the Minister of Labor, War Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Law Social insurance on compulsory social insurance.

3. In the course of implementation, if any problems arise, please report them to the Ministry of Labor, War Invalids and Social Affairs for timely study and settlement./.