Circular 59/2015/TT-BLDTBXH guiding the Law on Social Insurance on compulsory social insurance

CIRCULARS

DETAILED PROVISIONS AND INSTRUCTIONS FOR IMPLEMENTATION OF SOME ARTICLES OF THE 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 Decree No. 106/2012/ND-CP dated February 20, 12 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Labor, War Invalids and Social Affairs;

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;

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

The Minister of Labor, War Invalids and Social Affairs promulgates a Circular detailing and guiding the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance.

Chapter I

GENERAL RULES

Article 1. Scope

This Circular details a number of articles of the Law on Social Insurance on compulsory social insurance and guides the implementation of the Government's Decree No. 115/2015/ND-CP dated November 11, 11 regulating expenditures on compulsory social insurance. detailing a number of articles of the Law on Social Insurance on compulsory social insurance (hereinafter referred to as Decree No. 2015/115/ND-CP).

Article 2. Subject of application

1. Employees participate in compulsory social insurance specified in Clauses 1 and 2, Article 2 of Decree No. 115/2015/ND-CP.

The employees specified at Points a, b, c, d, dd and e, Clause 1, Article 2 of Decree No. 115/2015/ND-CP may be sent to study, practice, and work at home and abroad while still working. salary in the country subject to participation in compulsory social insurance.

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

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

Chapter II

REQUIRED SOCIAL INSURANCE MODES

Section 1: SICK MODE

Article 3. Conditions for enjoying the sickness regime

1. Employees specified at Points a, b, c, d, dd, Clause 1 and Point b, Clause 2, Article 2 of Decree No. 115/2015/ND-CP are entitled to sickness benefits in the following cases :

a) The employee suffers an illness or an accident that is not an occupational accident or is treated for an injury or illness that recurs due to an occupational accident or occupational disease, and must be terminated from work and certified by a medical examination and treatment facility. Competent medical treatment according to regulations of the Ministry of Health.

b) The employee must take time off from work to take care of his/her sick child under 07 years old and certified by a competent medical examination and treatment establishment.

c) Female employees go to work before the end of maternity leave and fall into one of the cases specified at Points a and b of this Clause.

2. Sickness regime will not be settled in the following cases:

a) An employee who suffers an illness or an accident must leave work due to self-destruction of his health, drunkenness or the use of narcotics or drug precursors according to the List promulgated together with Decree No. 82/2013/ND -CP dated July 19, 7 of the Government promulgating the list of narcotic substances and precursors and Decree No. 2013/126/ND-CP dated December 2015, 09 of the Government amending and supplementing the List of drugs. drug substances and precursors promulgated together with the Government's Decree No. 12/2015/ND-CP dated July 82, 2013 promulgating the lists of narcotic substances and precursors.

b) The employee takes leave for treatment for the first time due to a labor accident or occupational disease.

c) The employee suffers an illness or an accident that is not an occupational accident while on annual leave, personal leave, or unpaid leave in accordance with the labor law; take leave to enjoy the maternity regime in accordance with the law on social insurance.

Article 4. Time to enjoy the sickness regime

One. labor law. This period is calculated from January 1 to December 1 of the calendar year, regardless of the time when employees start participating in social insurance.

Example 1: Mr. D is a garment worker, working in shifts; Mr. D is arranged weekly rest days as follows: week from 04/01/2016 to 10/01/2016 on Wednesday 06/01/2016, week from 11/01/2016 to 17/ January 01, 2016 on Friday, January 15, 01. Due to illness, Mr. D had to take a break from work from January 2016, 07 to January 01, 2016.

D's sickness benefit period is from January 07, 01 to January 2016, 17 for 01 days (except for 2016 weekly rest day, which is Friday, January 10, 01).

2. The identification of employees doing heavy, hazardous or dangerous occupations or jobs or particularly heavy, toxic or dangerous jobs on the list issued by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health practice or work in a place with a regional allowance coefficient of 0,7 or more to calculate the maximum period of enjoyment of the sickness regime in a year, based on the employee's occupation, job and workplace. at the time the employee is sick or has an accident.

Example 2: Mrs. A, has 13 years of paying compulsory social insurance, works under normal conditions; From January 01 to September 2016, Ms. A has taken a leave of absence to enjoy the sickness benefits for full 9 days. In October 2016, Ms. A changed to a heavy, toxic or dangerous occupation or job. On October 30, 10, Mrs. A was sick and had to take 2016 working days off.

At the time of leaving work (October 10), Ms. A worked in a heavy, toxic or dangerous occupation or work, so the maximum leave time for Ms. A's sickness benefits in a year is 2016 days, up to On October 40, 25, Ms. A took a 10-day sick leave in 2016, so Ms. A's 30-day leave due to illness will be entitled to sickness allowance.

Example 3: Mrs. B has paid social insurance premiums for 10 years and does heavy, toxic and dangerous work; from January 01 to August 2016, took a leave of absence from work to enjoy the sickness regime for 8 days; From September 2016, Ms. B switched to work under normal conditions. On September 37, 9, Mrs. B got sick and had to take 2016 working days off.

At the time of leaving work due to illness (September 9), Ms. B worked under normal conditions, so the maximum leave time for Ms. B's sickness benefits in a year is 2016 days; At that time, Ms. B was entitled to 30 days of sickness benefits in 37, so Ms. B was not entitled to sickness benefits for 2016 days off from September 03, 26.

3. The duration of sickness benefits for employees who take leave due to illness on the List of diseases requiring long-term treatment promulgated by the Ministry of Health is specified in Clause 2, Article 26 of the Law on Social Insurance and is guided by the Ministry of Health. Specific instructions are as follows:

In case the employee has enjoyed 180 days but still continues to receive treatment, he/she will continue to enjoy the sickness benefits at a lower rate, but the maximum benefit period is equal to the period of payment of compulsory social insurance.

Example 4: Mrs. Nguyen Thi A, who has paid compulsory social insurance for 3 months, suffers from a disease on the list of diseases requiring long-term treatment. The maximum period of enjoying the sickness benefits of Ms. A is as follows:

– Up to 180 days including public holidays, New Year holidays, weekly holidays;

- In case, after the 180-day period expires, the patient still continues to receive treatment, he/she will continue to be entitled to the sickness benefit at a lower rate but the maximum benefit period is 03 months.

Thus, Ms. A's maximum sick leave period is 180 days and 03 months.

Example 5: Mr. B has a mandatory social insurance payment period of 1 year, has a disease requiring long-term treatment. Mr. B has already enjoyed the first 180 days, and then continues to receive treatment, he will be entitled to a lower allowance but for a maximum of 1 year.

After the treatment is stable, Mr. B returns to work and pays social insurance for full 2 ​​years, then continues to leave work to treat the disease (on the list of diseases requiring long-term treatment). Thus, the maximum period of leave to enjoy the sickness benefits of this treatment for Mr. B will be 180 days and 3 years (the period of social insurance payment to calculate the maximum period of enjoyment after the leave is over). 180 days is the total time of paying social insurance premiums).

4. In case an employee suffers an illness or an accident that is not an occupational accident while on annual leave, personal leave, or unpaid leave in accordance with the labor law, the sick period sickness or accident coincides with annual leave, personal leave, unpaid leave not eligible for sickness allowance; the time off work due to illness or accident in addition to the annual leave, personal leave, unpaid leave shall be calculated to enjoy the sickness benefits as prescribed.

5. In case an employee has a sick leave period from the end of the previous year to the beginning of the next year, the time off for enjoying the sickness regime of any year shall be counted into the period of enjoying the sickness regime of the year. there.

Article 5. Time to enjoy the regime when the child is sick

1. The maximum period of enjoying the sick child benefits in one year for each child specified in Clause 1, Article 27 of the Law on Social Insurance is calculated according to working days excluding public holidays, New Year's holidays and weekly rest. according to the law. This period is calculated from January 01 to December 01 of the calendar year, regardless of the time when employees start participating in social insurance.

a) If in the same period of time an employee has two or more sick children under 2 years of age, the period of entitlement to benefits when the children are sick is calculated as the actual time the employee takes leave to take care of the children. sick; The maximum period of time off work in one year for each child shall comply with the provisions of Clause 7, Article 1 of the Law on Social Insurance.

Example 6: Mrs. A is participating in compulsory social insurance, has 2 children under 7 years old who are sick with the following time: the first child is sick from January 04 to January 01, 10, the first child is sick from January 01 to January 2016, 07. Monday was sick from January 01 to January 13, 01, Mrs. A had to take a break from work to take care of her 2016 sick children. Mrs. A's weekly rest day is Sunday. A's sick child benefit period is from January 2 to January 04, 13 for 01 days (except for 2016 weekly rest day, which is Sunday).

b) In case both parents participate in social insurance, depending on each person's conditions to take turns taking care of the sick child, the maximum period of enjoying the benefits when the child is sick is within one year. father or mother for each child as prescribed in Clause 1, Article 27 of the Law on Social Insurance.

Example 7: Mrs. B and her husband are both participating in compulsory social insurance. Mrs. B's and her husband's weekly rest day is Sunday. Ms. B's child was 5 years old and was ill and had to be treated at the hospital from January 11 to February 01, 05. Due to work conditions, Mrs. B's husband and wife must arrange to take turns taking care of their children as follows:

– Mrs. B takes a leave to take care of her children from January 11 to January 01, 17 and from January 01 to February 2016, 25;

– Ms. B's husband is on leave to take care of the children from January 18 to January 01, 24.

Thus, the time to enjoy the regime when the sick child of Mrs. B's husband and wife is calculated as follows:

+ For Mrs. B: the total number of days off to take care of the children is 19 days, minus 02 weekly rest days on Sunday, the remaining 17 days. However, because Ms. B's child is already 5 years old, the maximum period of leave to enjoy the benefits when the child is sick in a year is 15 days at most. Therefore, the benefit period for Mrs B's sick child is 15 days.

+ For Ms. B's husband: the total number of days off to take care of the children is 7 days, except for 01 weekly rest day on Sunday, the remaining 06 days. Therefore, the time to enjoy the regime when the sick child of Mrs. B's husband is calculated is 06 days.

c) In case both parents participate in compulsory social insurance and both take leave from work to take care of their sick child, both parents are entitled to benefits when the child is sick; the maximum period of enjoying the sick child benefit in one year of the father or the mother for each child according to the provisions of Clause 1, Article 27 of the Law on Social Insurance.

Example 8: Ms. T and her husband both participate in compulsory social insurance, have a 5-year-old son who fell ill and had to be hospitalized for treatment from March 07, 3 to March 2016, 11. While the child was hospitalized for treatment, both Ms. T and her husband took time off work to take care of the child.

In this case, both Ms. T's husband and wife will be entitled to benefits when the child is sick with a period of 05 days.

Article 6. Sickness benefits

1. The rate of enjoyment of the sickness benefits as prescribed in Clause 1, Article 26 and Article 27 of the Law on Social Insurance is calculated as follows:

– The number of days off work to enjoy the sickness regime is calculated by working days excluding public holidays, New Year holidays, and weekly rest days.

2. The sickness benefits for employees who leave work due to diseases on the list of diseases requiring long-term treatment as prescribed in Clause 2, Article 26 of the Law on Social Insurance are calculated as follows:

In which:

a) The rate of enjoying the sickness benefits is calculated as 75% for the period of enjoying the employee's sickness benefits in the first 180 days. After enjoying the 180-day period but still continuing to receive treatment, the sickness benefit rate for the next period is calculated as follows:

– 65% if the employee has paid social insurance for full 30 years or more;

– Equal to 55% if the employee has paid social insurance premiums from full 15 years to under 30 years;

– Equal to 50% if the employee has paid social insurance for less than 15 years.

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 calculation of the sickness benefit allowance for these days is as follows:

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 March 28, 3 to June 2016, 05.

– The number of months off work to enjoy the sickness regime of Mrs. N is 2 months (from March 28 to May 3, 27);

– The number of odd days in the whole month of Mrs. N is 09 days (from July 28 to August 5, 05).

3. In case the employee suffers an illness or an accident that is not a labor accident or takes leave from work, he/she is entitled to the regime when his/her child falls ill within the first month of being eligible for participation in compulsory social insurance but the time off from work is from For 14 working days or more in a month, the sickness benefit allowance is calculated on the monthly salary as the basis for paying social insurance premiums of that month.

Example 10: Ms. Ch was recruited to work at an agency from June 01, 6. On June 2016, 06, Ms. Ch had a dangerous accident and had to quit her job for treatment until the end of June 6. Ms. Ch is registered to participate in social insurance with a monthly salary as the basis for social insurance payment of 2016 million dong.

In case Ms. Ch is entitled to sickness benefits, the sickness benefit allowance is calculated on the monthly salary of 5 million VND.

4. If an employee takes sick leave for 14 working days or more in a month, the employee and employer are not required to pay social insurance premiums for that month. This time is not counted to enjoy social insurance.

5. During the period when the employee is on leave to enjoy sickness allowance due to illness on the list of diseases requiring long-term treatment, the employee is entitled to health insurance paid by the social insurance fund for the employee.

6. No adjustment to the sickness benefit allowance when the Government adjusts the base salary and the regional minimum wage.

Article 7. Convalescence and health rehabilitation after illness

1. Employees who have enjoyed sickness benefits for full 30 days or more in a year, including employees suffering from diseases on the List of diseases requiring long-term treatment promulgated by the Ministry of Health, within the first 30 days If they return to work but their health has not yet recovered, they are entitled to convalescence and health rehabilitation according to the provisions of Article 29 of the Law on Social Insurance.

Example 11: Mr. Ph is participating in social insurance according to the title of heavy occupation, by the end of July 7 has taken a leave of absence to enjoy sickness benefits (diseases not on the list of diseases requiring long-term treatment) for 2016 years. One day after returning to work, he found that his health was still weak, and Mr. Ph was decided by the company to give him a 35-day convalescence and recovery. In September 05, Mr. Ph fell ill, had to undergo surgery, took a 9-day leave of absence from work, and returned to work but his health has not yet recovered.

As of September 9, Mr. Ph has been off work to enjoy the convalescence and health rehabilitation regime after being sick (sickness is not on the list of diseases requiring long-term treatment) for 2016 days. Therefore, when returning to work after a leave of absence to enjoy the sickness regime requiring surgery but his health has not yet recovered, Mr. Maximum time is 05 days (maximum of 02 days for convalescence and recovery after illness due to surgery, but before that Mr. day).

2. In any year when an employee fully meets the conditions for convalescence and health rehabilitation, the period of leave for convalescence and health rehabilitation shall be counted for that year.

Example 12: Ms. D has to take time off work to treat a disease on the list of diseases requiring long-term treatment from August 01, 8 to the end of December 2016, 10 (in 12 Ms. health after illness). From December 2016, 2016, Ms. D returned to continue working until January 11, 12 due to her health not recovering, so Ms. D was taken leave by the unit to enjoy 2016 days of convalescence.

In case Ms. D is entitled to 10 days of convalescence and health rehabilitation, this leave is counted for 2016.

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

Article 8. Dossiers and settlement of sickness benefits

1. Dossiers and settlement of sickness benefits shall comply with the provisions of Articles 100 and 102 of the Law on Social Insurance.

2. The employee is responsible for submitting the dossier specified in Clauses 1 and 2, Article 100 of the Law on Social Insurance to the employer but within 45 days from the date of return to work.

Section 2: Maternity regime

Article 9. Conditions for enjoying the maternity regime

Conditions for enjoying the maternity regime of female employees giving birth, female employees as surrogacy, mothers asking for surrogacy and employees adopting children under 6 months old are specified in Clauses 2 and 3, Article 31. of the Law on Social Insurance; Clause 3, Article 3 and Clause 1, Article 4 of Decree No. 115/2015/ND-CP and are guided specifically as follows:

1. The 12 months before giving birth or adopting a child is determined as follows:

a) In case of giving birth or adopting a child before the 15th of the month, the month of childbirth or adoption shall not be included in the 12 months before the birth or adoption.

b) In case of giving birth or adopting a child from the 15th day onwards of the month and that month has social insurance premiums paid, the month of childbirth or adoption shall be counted into the 12 months before the birth or adoption of a child. foster children. If the social insurance premium is not paid for that month, the provisions of Point a of this Clause shall apply.

Example 13: Ms. A gave birth to a child on January 18, 01 and has paid social insurance premiums in January 2017; the period of 01 months before giving birth is counted from February 2017 to January 12, if within that period. During this time, Ms. A has paid social insurance premiums for a full 02 months or more, or for full 2016 months or more, in case she has to take a leave of absence from work to take care of her pregnancy as prescribed by a competent medical examination and treatment facility, Ms. A is entitled to maternity benefits according to regulations.

Example 14: In August 8, Ms. B terminated the labor contract and gave birth to a child on December 2017, 14, the 12-month period before giving birth is counted from December 2017 to November 12, if in During this time, Ms. B has paid social insurance premiums for a full 12 months or more or for full 2016 months or more in case she has to take a leave of absence from work to take care of her pregnancy as prescribed by a competent medical facility. then Ms. B is entitled to the maternity regime according to regulations.

2. Conditions for enjoying the lump-sum allowance upon childbirth are specifically guided as follows:

a) In case only the father participates in social insurance, the father must pay social insurance premiums for full 06 months or more within 12 months before the birth of the child;

b) The husband of the mother who asks for surrogacy must pay social insurance premiums for full 06 months or more within 12 months up to the time of child adoption.

3. During the working period before the maternity leave period expires, the female employee must take time off work for antenatal care, miscarriage, curettage, abortion, stillbirth, pathological abortion, and implementation of contraceptive measures. are entitled to the maternity regime as prescribed in Articles 32, 33 and 37 of the Law on Social Insurance.

Article 10. Maternity benefit period

1. Female employees giving birth are entitled to take maternity leave before and after childbirth according to the provisions of Clause 1, Article 34 of the Law on Social Insurance and are guided specifically as follows:

a) While the female employee is on leave to enjoy the maternity regime before giving birth but the fetus dies, if the female employee fully meets the conditions specified in Clause 2, Article 31 of the Law on Social Insurance, in addition to the maternity regime, With the time off work to enjoy the maternity regime before giving birth, female employees are entitled to take leave to enjoy the regimes specified in Article 33 of the Law on Social Insurance from the time of stillbirth.

Example 15: Ms. C has continuously participated in compulsory social insurance for 3 years, is pregnant until the 8th month, then she takes a leave of absence to enjoy the maternity regime before giving birth. Thus, Ms. C, in addition to being entitled to the maternity regime until the stillbirth, is also entitled to a maternity leave as prescribed by a competent medical facility, but for a maximum of 50 days. including public holidays, New Year's holidays, and weekends.

b) In case the female employee takes maternity leave before giving birth, or after giving birth, the child dies, if the female employee fully meets the conditions specified in Clause 2, Article 31 of the Law on Social Insurance, in addition to the benefits For the period of maternity leave before giving birth, female employees are entitled to the regimes specified in Clause 3, Article 34 of the Law on Social Insurance.

2. In case the mother dies after giving birth, the father or the person directly nurturing the child is entitled to the maternity regime specified in Clauses 4, 5 and 6, Article 34 of the Law on Social Insurance and is guided specifically as follows:

a) In case only the mother participates in social insurance but the mother dies after giving birth, the father or the person directly nurturing the child is entitled to the maternity regime for the remaining time of the mother. Maternity benefits are calculated on the basis of the average monthly salary on which social insurance premiums are based in the 06 months before the mother's leave of absence to enjoy the maternity regime.

b) In case both parents participate in social insurance and the mother dies after giving birth, the father is entitled to take a leave of absence to enjoy the maternity regime for the remaining time of the mother. The rate of maternity benefits is calculated on the basis of the average monthly salary on which social insurance premiums are based of the six months before the father's leave of absence to enjoy the maternity regime.

c) In case only the mother participates in social insurance but does not fully meet the conditions specified in Clause 2 or 3, Article 31 of the Law on Social Insurance and dies, the father or the person directly raising the child is entitled to the maternity regime. until the child is 06 months old. Maternity benefits are calculated on the basis of the average monthly salary for which social insurance premiums are based of the months for which social insurance premiums have been paid.

d) In case both parents participate in social insurance but the mother does not fully meet the conditions specified in Clause 2 or 3, Article 31 of the Law on Social Insurance, and dies, the father is entitled to take maternity leave. until the child is 06 months old. The rate of maternity benefits is calculated on the basis of the average monthly salary on which social insurance premiums are based of the six months before the father's leave of absence to enjoy the maternity regime.

dd) In case the father or the direct nurturer specified at Points b and d of this Clause does not quit his job, he/she will still be entitled to the maternity regime in addition to his/her salary. Maternity benefits are calculated on the basis of the average monthly salary on which social insurance premiums are based in the six months before the mother's leave of absence to enjoy the maternity regime.

e) In case only the father participates in social insurance but the mother dies after giving birth or encounters risks after giving birth but is no longer healthy enough to take care of the child as certified by a competent medical examination and treatment establishment; fathers are entitled to take maternity leave until the child is full 06 months old. The rate of maternity benefits is calculated on the basis of the average monthly salary on which social insurance premiums are based of the six months before the father's leave of absence to enjoy the maternity regime.

g) For the case specified at Points b, d and e of this Clause, where the father has paid social insurance premiums for less than 06 months, the maternity benefit rate shall be calculated on the basis of the average monthly salary of the employees. months have paid social insurance.

3. In case a female employee is pregnant with twins or more and dies or is stillborn during childbirth, the maternity regime will be settled for the surviving child. The maternity leave period when giving birth to a female employee is calculated according to the number of children born, including dead or stillborn children.

In case all fetuses are stillborn, the period of maternity leave shall comply with the provisions of Article 33 of the Law on Social Insurance for each stillbirth, regardless of the same period of enjoyment.

In case all fetuses die after giving birth, the period of leave to enjoy the maternity regime shall comply with the provisions of Clause 3, Article 34 of the Law on Social Insurance, applicable to the last child to die.

Article 11. Time to enjoy the regime when adopting a child

An employee who adopts a child under 06 months old is entitled to a leave of absence to enjoy the maternity regime as prescribed in Article 36 of the Law on Social Insurance. In case the employee fully meets the maternity benefits specified in Clause 2, Article 31 of the Law on Social Insurance but does not quit, he/she is only entitled to the one-time allowance specified in Article 38 of the Law on Social Insurance.

Article 12. Maternity benefits

1. The level of maternity benefits shall comply with the provisions of Clause 1, Article 39 of the Law on Social Insurance and be guided specifically as follows:

a) The average monthly salary on which social insurance premiums are based as a basis for calculating maternity benefits is the average monthly salary on which social insurance premiums are based for the last 6 consecutive months before leaving work. If the period of social insurance premium payment is not continuous, it will be accumulated.

In case female employees work until the time of childbirth and the month of childbirth or child adoption is included in the 12 months before the birth or adoption, the average monthly salary on which social insurance premiums are based of the 6 months prior to termination, including the month of childbirth or adoption.

Example 16: Ms. C gave birth to a child on March 16, 3, and has the following social insurance payment history:

– From October 10 to January 2015 (01 months) pay social insurance with a salary of 2016 VND/month;

– From February 02 to March 2016 (3 months) pay social insurance with a salary of 2016 VND/month.

The average monthly salary for which social insurance premiums are based for the 6 consecutive months before Ms. C's resignation is calculated as follows:

Thus, the average monthly salary for which social insurance premiums are based for the 6 months preceding her resignation as a basis for calculating the maternity benefit of Ms. C is 5.500.000 VND/month.

Example 17: Ms. D gave birth to a baby on May 13, 5 (in the case that she had to take a leave of absence from work to take care of the baby during pregnancy as prescribed by a competent medical examination and treatment facility), has a history of paying social insurance association as follows:

– From October 5 to January 2014 (4 months) pay social insurance with a salary of 2016 VND/month;

– From October 5 to January 2016 (8 months) pay social insurance with a salary of 2016 VND/month;

– From September 9 to April 2016 (4 months), maternity leave, without paying social insurance.

The average monthly salary for which social insurance premiums are based for the 6 consecutive months before the resignation of Ms. D is calculated as follows:

Thus, the average monthly salary on which social insurance premiums are based for the 6 months preceding her resignation as the basis for calculating the maternity benefit of Ms. D is 7.500.000 VND/month.

b) In case the employee is entitled to the maternity regime as prescribed in Articles 32, 33, Clauses 2, 4, 5 and 6, Article 34, Article 37 of the Law on Social Insurance right in the first month of eligibility, If they participate in social insurance, the maternity benefit rate is calculated on the monthly salary as the basis for paying social insurance premiums of that month.

2. The period of leave on maternity leave from 14 working days or more in a month is counted as the period of social insurance payment specified in Clause 2, Article 39 of the Law on Social Insurance, guided as follows:

a) In case the labor contract expires during the period when the employee is on leave to enjoy the maternity regime, the period of enjoying the maternity regime from the time he quits his job to the time the labor contract expires is counted as paying social insurance premiums, the period of enjoying the maternity regime after the labor contract expires shall not be counted as the time for which social insurance premiums have been paid.

b) The maternity leave period of employees who terminate their labor contracts, work contracts or quit their jobs before the time of giving birth or adopting a child under 06 months of age is specified in Clause 4, Article 31 of the Law on Labor Protection. Social insurance premiums are not counted as the period of payment of social insurance premiums.

c) In case female employees go to work before the prescribed maternity leave period expires, the period of enjoying the maternity benefits from leaving work to going to work before the maternity leave period expires is counted as the period of premium payment. From the time of going to work before the maternity leave expires, female employees are still entitled to the maternity regime until the expiration of the time limit specified in Clause 1 or 3, Article 34 of the Law on Social Insurance. but employees and employers must pay social insurance and health insurance.

d) Where the father or the person directly fostering, the mother asking for surrogacy, the father asking for surrogacy or the person directly nurturing to enjoy the maternity regime without taking leave, the employee and the employer still have to pay social insurance and health insurance.

3. The employee's maternity leave allowance shall not be adjusted when the Government adjusts to increase the base salary and the regional minimum wage.

4. The period of maternity leave is counted as the period of payment of social insurance premiums specified in Clause 2 of this Article, recorded according to the salary on which social insurance premiums are based in the month before taking the leave to enjoy the maternity regime. produce. In case the employee is entitled to a salary increase during the maternity leave period, it shall be recorded according to the employee's new salary from the time of salary increase.

Employees who are doing heavy, hazardous or dangerous occupations or jobs or especially heavy, toxic or dangerous jobs on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health. Where there is a regional allowance of 0,7 or more, if you leave your job to enjoy the maternity regime, the time off work and enjoy the maternity regime is counted as the period of doing heavy, hazardous or dangerous occupation or work. especially hard, hazardous, dangerous or working in a place with a regional allowance coefficient of 0,7 or more.

Article 13. Convalescence and health rehabilitation after maternity

1. Female employees and female gestational surrogacy workers are entitled to leave to enjoy the convalescence and health rehabilitation regime as prescribed in Article 41 of the Law on Social Insurance and point c, Clause 3, Article 3 of Decree No. 115/ 2015/ND-CP.

2. In any year when a female employee is eligible for convalescence and health rehabilitation, the period of leave for convalescence and health rehabilitation shall be counted for that year.

Example 18: Ms. Th is participating in compulsory social insurance. She returned to work on December 15, 12 after taking leave to enjoy maternity benefits when giving birth, until January 2016, 10 due to her health. She has not recovered, so Ms. Th has been given 01 days of convalescence and health recovery by the agency.

In case Ms. Th is allowed to take 05 days off from work to enjoy convalescence and recuperation, this time off is counted for 2016.

Article 14. Dossiers and settlement of maternity benefits

1. Dossiers and settlement of sickness benefits shall comply with the provisions of Articles 101 and 102 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 the social insurance book to the agency. social insurance agency of the place of residence.

Section 3: REFERENCES

Article 15. Conditions for pension enjoyment

1. Employees who are full 50 years of age or older when they retire from work are entitled to a pension if they have paid social insurance premiums for 20 years or more, including 15 years of working in coal mining as prescribed in Appendix XNUMX. Appendix issued together with this Circular.

2. Male employees from full 55 years old to full 60 years old, female employees from full 50 years old to full 55 years old when they quit their jobs, have paid social insurance premiums for full 20 years or more, including the total period of working as a profession or job. arduous, hazardous, dangerous or particularly heavy, hazardous or dangerous on the list promulgated by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health, and working time in the place where the regional allowance is paid. coefficient 0,7 or more for full 15 years or more, they will be entitled to pension.

Example 19: Mr. N has paid social insurance premiums for 30 years, of which from January 01 to December 1998 he worked in heavy, hazardous or dangerous occupations or jobs; from January 12 to March 2007, Mr. N moved his working place to a place with a regional allowance coefficient of 01 (still doing heavy, hazardous or dangerous occupations or jobs). Mr. N quit his job in April 2008, when he was 3 years old.

In case Mr. N has worked in heavy, hazardous and dangerous occupations or jobs and the working time in a place with a regional allowance coefficient of 0,7 or more, it is 18 years and 03 months (from January 01/ 1998 to December 12 and from January 2007 to March 01). At the time of resignation, Mr. N is eligible for pension, without the condition of having a working capacity decrease of 2008% or more.

3. Conditions for enjoying pension for female employees who are full-time or part-time employees in communes, wards and townships specified in Clause 3, Article 54 of the Law on Social Insurance, are guided specifically as follows: :

a) The determination of a person working full-time or part-time in a commune, ward or township is based on the time before leaving work to enjoy the social insurance regime;

b) The period of social insurance payment from full 15 years to less than 20 years is the period of compulsory social insurance payment.

Example 20: Ms. Th had a working history from January 01 as a primary school teacher to April 1998 and moved to become the President of the Vietnam Women's Union at the commune level. Ms. Th is 1 years old and has quit her job to enjoy social insurance benefits since April 4.

Ms. Th's case, before leaving her job, was a full-time female official at the commune level (Chairman of the Vietnam Women's Union at the commune level) and had a period of 18 years and 3 months of compulsory social insurance payment. Ms. Th is eligible for pension under the provisions of Clause 3, Article 54 of the Law on Social Insurance.

Example 21: Ms. Q is a part-time worker in the commune. At the age of 55, Ms. Q has paid social insurance premiums for 18 years (including 4 years of voluntary social insurance contributions).

Ms. Q, when she is full 55 years old, has not paid compulsory social insurance for full 15 years, so she is not eligible for pension according to the provisions of Clause 3, Article 54 of the Law on Social Insurance. Ms. Q can choose to pay one-time voluntary social insurance premiums for the remaining 02 years to enjoy her pension or receive one-time social insurance as prescribed.

4. Employees who meet the pension age conditions but the period of payment of compulsory social insurance is still less than 06 months, the employee may choose to pay one-time payment for the missing number of months with a monthly payment equal to the total contribution rate of employees and employers according to the monthly salary on which social insurance premiums are based before retiring to the retirement and survivorship fund for pension enjoyment. The employee is entitled to pension in the month of eligibility for pension age and has fully paid social insurance premiums for the missing months.

Example 22: Mr. C was born in March 3, works in normal conditions. By the end of March 1956, Mr. C has 3 years and 2016 months of paying social insurance premiums. Mr. C is entitled to one-time payment of social insurance premiums for the remaining 19 months. In April 7, Mr. C paid a lump sum for the remaining 5 months to the social insurance agency. Mr. C has been enjoying his pension since April 4.

If Mr. C mentioned above does not pay social insurance premiums once until July 7, he will be entitled to his pension from July 2016.

Example 23: Mr. H was born in March 3, has had 1963 years and 19 months of paying compulsory social insurance premiums; In March 6, Mr. H was concluded by the Medical Assessment Council that his working capacity had decreased by 3%. Thus, Mr. H has met the age and working capacity reduction conditions to enjoy the pension but is still short of 2016 months of payment of compulsory social insurance, Mr. H is entitled to continue to pay compulsory social insurance for 63 months. In April 6, Mr. H paid one time for the remaining 6 months. The time to enjoy pension for Mr. H is from April 4.

Article 16. Conditions for enjoying pension upon working capacity decrease

An employee who retires and has paid social insurance premiums for full 20 years or more is entitled to a lower pension if he/she falls into one of the following cases:

1. Having a working capacity reduction of from 61% to 80% and meeting the age requirements according to the table below:

2. Having a working capacity decrease of 81% or more and being full 50 years old for men and 45 years old for women.

3. Having a working capacity decrease of 61% or more and having worked for full 15 years or more in particularly heavy, hazardous or dangerous occupations or jobs on the list issued by the Ministry of Labor, War Invalids and Social Affairs, Issued by the Ministry of Health.

Article 17. Monthly pension rate

1. The monthly pension of qualified employees specified in Article 16 of this Circular shall be calculated as prescribed in Clauses 1 and 2, Article 7 of Decree No. 115/2015/ND-CP, then every for each year of retirement before the prescribed age, the reduction is 2%.

Example 24: Ms. A is 53 years old, works in normal conditions, has a working capacity decrease of 61%, has 26 years and 04 months of paying social insurance premiums, and retires in June 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 retirement age has an odd period of up to full 06 months, the reduction is 1%. If the retirement age is over 06 months, the percentage will not be reduced because of retirement before the age of that year.

Example 25: Ms. K has a working capacity reduction of 61%, quits her job and enjoys a pension in January 01 when she is 2019 years old and 50 month, has 01 years of paying social insurance premiums, the pension enjoyment 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%;

– Mrs. K retires at age 50 and 01 month (retirement before age 55 is 4 years and 11 months), so the deduction rate due to early retirement is 8% + 1% = 9%;

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

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.

Example 26: Mr. Q quits his job to enjoy his pension in April 4 when he is 2017 years old. Mr. Q has 49 years of paying social insurance premiums, including 27 years working in coal mining in underground mines; having a working capacity decrease of 15%. Mr. Q's pension rate is calculated as follows:

– the first 15 years are calculated at 45%;

– From the 16th to the 27th year is 12 years, additional calculation: 12 x 2% = 24%;

– The sum of the above two ratios is: 2% + 45% = 24%;

– Mr. Q retires before the age of 50 according to the regulations of 01 year, so the deduction rate due to early retirement is 2%;

Thus, the monthly pension rate of Mr. Q is 69% - 2% = 67%.

Example 27: Mrs. M works in normal conditions, in her profile only shows that she was born in 1962, has paid social insurance contributions for 25 years, has a working capacity decrease of 61%, and makes an application. pension from March 01, 3.

Ms. M's pension rate is calculated as follows:

– the first 15 years are calculated at 45%;

– From the 16th to the 25th year is 10 years, additional calculation: 10 x 3% = 30%;

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

– The file only shows that Mrs. M was born in 1962, so the date of January 01, 01 is used to calculate the age as the basis for calculating the year of early retirement. Therefore, at the time of receiving her pension, Mrs. M was 1962 years old and 54 month old, so the deduction rate due to early retirement is 01%;

Thus, the monthly pension rate of Mrs. M is 75% -1% = 74%.

2. When calculating the pension enjoyment rate, in case the period of payment of social insurance premiums has odd months, from 01 month to 06 months is counted as half a year; from 07 months to 11 months is counted as one year.

Example 28: Mr. G works in normal conditions, has a working capacity decrease of 61%, quits his job to enjoy a pension in 2018 at the age of 56 years and 7 months, has 29 years and 7 months of paying social insurance premiums, the rate The monthly pension is calculated as follows:

– Mr. G's number of years of social insurance payment is 29 years and 7 months, an odd number of months is 7 months is counted as 1 year, so the number of years of social insurance payment to calculate Mr. G's pension enjoyment is 30 years.

– the first 16 years is equal to 45%;

– From the 17th to the 30th year is 14 years, additional calculation: 14 x 2% = 28%;

– The sum of the above two ratios is: 2% + 45% = 28%.

– Mr. G retires when he is 56 years and 07 months old (retirement before the age of 60 is 3 years and 05 months), so the deduction rate due to early retirement is 6%;

Thus, the monthly pension rate of Mr. G will be 73% - 6% = 67%.

Example 29: Mr. S quits his job to enjoy his pension in 2016 when he reaches the age of 51. Mr. S has 15 years of working in particularly heavy and hazardous jobs; having a working capacity decrease of 61% and having paid social insurance premiums for 27 years and 03 months. Mr. S's pension rate is calculated as follows:

– The number of years of social insurance payment of Mr. S is 27 years and 03 months, the odd number of months is 03 months is counted as 0,5 years, so the number of years of social insurance payment to calculate Mr. S's pension is 27,5, XNUMX years.

– the first 15 years is equal to 45%;

– From the 16th to the 27,5th year is 12,5 years, additional calculation: 12,5 x 2% = 25%;

– The sum of the above two ratios is: 2% + 45% = 25%.

– Mr. S retires before the age of 55 is 4 years, so the pension enjoyment rate is reduced by 8%;

Thus, the monthly pension rate of Mr. S is 70% - 8% = 62%.

Article 18. Time of pension enjoyment

1. The time of eligibility for retirement age is the 01st day of the month immediately following the month of birth of the year in which the employee meets the conditions for retirement age. In case the month of birth is December, the time of eligibility for pension age is the 12st of January of the year following the year in which the employee meets the conditions for retirement age.

Example 30: Mr. A was born on March 01, 3, works under normal conditions. The time Mr. A meets the age requirements for pension enjoyment is April 1956, 01.

Example 31: Mr. M was born on December 01, 12, working under normal conditions. The time Mr. M is eligible for retirement age is January 1956, 01.

2. The time of meeting the age conditions for pension enjoyment in case the date of birth and month of birth cannot be determined (only the year of birth) is January 01 of the year immediately following the year the employee satisfies the conditions for retirement. retirement age.

Example 32: Ms. C works under normal conditions, the record only shows her birth in 1961. The time when Ms. C is eligible for retirement age is January 01, 01.

3. The time of being eligible for pension upon a decrease in working capacity for people who are fully qualified in terms of age and the period of social insurance premium payment is counted from the 01st day of the month following the month in which the conclusion of the impairment is concluded. reduce working capacity under the cases specified in Article 16 of this Circular.

Example 33: Mrs. D, born on May 10, 5, has a period of 1965 years of compulsory social insurance payment. On July 23, 05, the Medical Assessment Council concluded that Ms. D had a working capacity decrease of 7%. The time Ms. D is eligible for pension due to working capacity decrease is August 2016, 61.

4. The time of enjoying pension for employees who are paying compulsory social insurance premiums or who are having their social insurance payment time reserved shall comply with the provisions of Clauses 1, 2 and 3, Article 59 of the Law on Insurance. society.

In case the employer submits the application file later than prescribed, it must provide a written explanation clearly stating the reason and take responsibility before law for the explanation.

5. The time for pension enjoyment in case the original dossier is no longer available as prescribed in Clause 7 Article 23 of Decree No. 115/2015/ND-CP is the time stated in the settlement document of the Ministry of Labor and War Invalids. and Society.

Article 19. One-time social insurance

1. One-time social insurance shall comply with the provisions of Article 60 of the Law on Social Insurance, Resolution No. 93/2015/QH13 dated June 22, 6 of the National Assembly on the implementation of the policy of enjoying insurance one-time social insurance for employees and Article 2015 of Decree No. 8/115/ND-CP.

The average monthly salary on which social insurance premiums are based as a basis for calculating one-time social insurance premiums shall comply with the provisions of Article 62 of the Law on Social Insurance, Article 9 of Decree No. 115/2015/ND-CP and Article 20 of this Circular. In case the period of payment of social insurance premiums according to the salary regime prescribed by the State is not enough for the last years specified in Clause 1, Article 20 of this Circular, the average monthly salary of the months for which insurance has been paid society.

2. The one-time social insurance allowance for employees who have paid social insurance premiums for less than one year is equal to 22% of the monthly salary for which social insurance premiums have been paid, up to a maximum of 02 months average monthly salary on which social insurance premiums are based.

3. The rate of lump-sum social insurance enjoyment for employees who both have time to pay voluntary social insurance premiums and have time to pay compulsory social insurance premiums does not include the amount of money the State supports to pay social insurance premiums. voluntary association from time to time, except for the case specified at Point d, Clause 1, Article 8 of Decree No. 115/2015/ND-CP. The calculation of the one-time social insurance allowance is made as if the employee is not supported by the State to pay social insurance premiums, and then subtracts the amount of support from the State to pay voluntary social insurance premiums.

The amount of money the State supports to pay voluntary social insurance premiums is calculated as the total amount of the State support amount of each month for which voluntary social insurance premiums have been paid. The monthly support level is calculated according to the following formula:

4. When calculating the rate of lump-sum social insurance enjoyment in case the period of payment of social insurance premiums has odd months, from 01 month to 06 months shall be counted as half a year, from 07 months to 11 months shall be counted as one year.

If by January 01, 01 the period of payment of social insurance premiums has odd months, those odd months will be transferred to the period of social insurance payment from January 2014, 01 onward as a basis. calculation of one-time social insurance benefits.

Example 34: Mr. T has paid social insurance premiums for 16 years and 4 months (of which 10 years and 02 months of paying social insurance premiums before January 01, 01). Mr. T's one-time social insurance is calculated as follows:

– Mr. T has 10 years and 02 months of paying social insurance premiums before 2014; 02 odd months will be moved to the period from 2014. Thus, the number of months of paying social insurance premiums to calculate the one-time social insurance premium for Mr. T is calculated as 10 years before 2014 and 6 years and 4 months of insurance payment. social period from 2014 onwards (calculated as 6,5 years).

Mr. T's one-time social insurance benefit is calculated as follows:

Thus, Mr. T's one-time social insurance allowance is calculated by 28 months of the average monthly salary on which social insurance premiums are based.

5. The time for calculating lump-sum social insurance benefits is the time stated in the decision of the social insurance agency. The adjustment of the salary for which social insurance premiums have been paid for calculating one-time social insurance benefits shall be based on the time recorded in the decision of the social insurance agency.

Example 35: Mr. V is subject to the payment of social insurance premiums according to the salary regime prescribed by the state from 1996 to the end of 2014. Based on Mr. V's request dated February 20, 02, dated February 2016, 01. In March 3, the social insurance agency issued a decision to settle one-time social insurance for Mr. V.

Thus, Mr. V's one-time social insurance is calculated on the basis of the base salary as of March 01, 3.

Article 20. Average monthly salary on which social insurance premiums are based for calculation of pensions and lump-sum allowances

1. Average monthly salary on which social insurance premiums are based 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 Clause 1, Article 62 of the Law on Social Insurance and Clause 1, Article 9 of Decree No. 115/2015/ND-CP are guided as follows:

a) For employees who started participating in social insurance before January 01, 01:

b) For employees starting to participate in social insurance in the period from January 01, 01 to December 1995, 31:

c) For employees who start participating in social insurance from January 01, 01 to December 2001, 31:

d) For employees who start participating in social insurance from January 01, 01 to December 2007, 31:

dd) For employees starting to participate in social insurance from January 01, 01 to December 2016, 31:

e) For employees starting to participate in social insurance from January 01, 01 to December 2020, 31:

g) For employees who start participating in social insurance from January 01, 01 onward:

In which:

M_bqtl: average monthly salary on which social insurance premiums are based.

The monthly salary on which social insurance premiums are based is the salary according to the rank, grade, military rank and position allowances, over-the-frame seniority allowance, and seniority allowance (if any). This salary is calculated on the base salary at the time of calculating the average monthly salary on which social insurance premiums are based.

2. The average monthly salary on which social insurance premiums are based for employees who have paid social insurance premiums for the entire period according to the salary regime decided by the employer specified in Clause 2, Article 62 of the Law Social insurance and Clause 2, Article 9 of Decree No. 115/2015/ND-CP are guided as follows:

In which:

M_bqtl: average monthly salary on which social insurance premiums are based.

The monthly salary on which social insurance premiums are based is the monthly salary for which social insurance premiums have been paid, adjusted according to the provisions of Clause 2, Article 63 of the Law on Social Insurance and Clause 2, Article 10 of Decree No. 115/2015/ND-CP .

3. The average monthly salary on which social insurance premiums are based for employees who have both paid social insurance premiums and are subject to the salary regime prescribed by the State and have also paid social insurance premiums for the same period of time. Associations under the salary regime decided by the employer under Clause 3, Article 62 of the Law on Social Insurance and Clause 3, Article 9 of Decree No. 115/2015/ND-CP are guided as follows:

In which:

a) The total monthly salary for which social insurance premiums are based under the salary regime prescribed by the State is calculated as the product of the total number of months of payment of social insurance premiums under the salary regime prescribed by the State with the average rate monthly salary on which social insurance premiums are based.

The average monthly salary on which social insurance premiums are based is calculated according to the provisions of Clause 1 of this Article.

b) In case the employee has 2 or more periods and is subject to the salary regime prescribed by the State, the total monthly salary for which social insurance premiums are based according to the salary regime prescribed by the State shall be determined according to the salary regime prescribed by the State. calculated as point a of this clause. In which, the total number of months of paying social insurance premiums according to the salary regime prescribed by the State is the total number of months of paying social insurance premiums according to the salary regime prescribed by the State for each period.

Example 36: Mr. Q quits his job to enjoy his pension when he is full 60 years old, has 23 years and 9 months of paying social insurance premiums. The evolution of Mr. Q's social insurance payment period is as follows:

– From January 01 to December 1990 (12 years) to pay social insurance premiums according to the salary regime prescribed by the State.

– From January 01 to September 1997 (9 years and 2006 months) to pay social insurance premiums according to the salary system decided by the employer.

– From January 10 to December 2009 (9 years) to pay social insurance premiums according to the salary regime prescribed by the State.

Mr. Q has been enjoying his pension since October 10.

Mr. Q's total monthly salary on which social insurance premiums are based according to the salary regime prescribed by the State is calculated according to point b above as follows:

– The total number of months of paying social insurance premiums according to the salary regime prescribed by the State is: 7 years + 7 years = 14 years (168 months).

Mr. Q's average monthly salary on which social insurance premiums are based according to the salary regime prescribed by the State is calculated as follows:

– So, Mr. Q's total monthly salary on which social insurance premiums are paid according to the salary regime prescribed by the State is calculated as: 168 months x M_bqtl

Example 37: Mr. T retires to enjoy his pension when he is full 60 years old and has 22 years of paying social insurance premiums. The evolution of Mr. T's social insurance payment period is as follows:

– From January 01 to December 1996 (12 years) to pay social insurance premiums according to the salary regime prescribed by the State.

– From January 01 to December 2003 (12 years) to pay social insurance premiums according to the salary system decided by the employer.

– From January 01 to December 2014 (12 years) to pay social insurance premiums according to the salary regime prescribed by the State.

Mr. T enjoys his pension from January 01.

Mr. T's total monthly salary on which social insurance premiums are based according to the salary regime prescribed by the State is calculated as follows:

– The total number of months of paying social insurance premiums according to the salary regime prescribed by the State is: 7 years + 4 years = 11 years (132 months).

Mr. T's average monthly salary on which social insurance premiums are based according to the salary regime prescribed by the State is calculated as follows:

– So, Mr. T's total monthly salary on which social insurance premiums are based according to the salary regime prescribed by the State is calculated as: 132 months x M_bqtl.

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 another profession with or without seniority allowance then retire, comply with the provisions of Clause 6, Article 9 of Decree No. 115/2015/ND-CP and be guided specifically as follows:

a) In case the employee who is subject to the salary regime prescribed by the State has paid social insurance including seniority allowance, then changes to a profession without seniority allowance and in the salary; If the monthly salary on which social insurance premiums are based as a basis for calculating pensions without seniority allowances, the average monthly salary used as the basis for paying social insurance premiums at the time of retirement, plus the seniority allowance. the highest occupation (if enjoyed) 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.

Example 38: Mr. H, who is the Chief of the Office of the Ministry, quits his job to enjoy the retirement regime from April 01, 4; has a total social insurance payment period of 2016 years. Before becoming Chief of the Office of the Ministry, Mr. H was a procurator of the People's Procuracy, having 30 years of seniority with a salary coefficient of 14. Mr. H's salary for the last 5,08 years of paying social insurance premiums is as follows (assuming the base salary as of April 5 is 4 VND/month).

– From April 4 to March 2011 = 3 months, salary coefficient is 2014:

1.150.000 VND x 6,2 x 36 months = 256.680.000 VND.

– From April 4 to March 2014 = 3 months, salary coefficient is 2016:

1.150.000 VND x 6,56 x 24 months = 181.056.000 VND.

– The average monthly salary on which social insurance premiums are based for the last 5 years as the basis for calculating Mr. H's pension is:

H's seniority allowance before transferring to the Ministry of Labor, War Invalids and Social Affairs is added to the average monthly salary as the basis for calculating the pension as follows:

Mr. H's salary coefficient before transferring to the Ministry of Labor, War Invalids and Social Affairs was 5,08; The seniority allowance is calculated at 14%:

1.150.000 VND x 5,08 x 14% = 817.880 VND.

– The average monthly salary on which social insurance premiums are based as a basis for calculating pensions is:

7.295.600 VND + 817.880 VND = 8.113.480 VND.

Mr. H's monthly pension is:

8.113.480 VND x 75% = 6.085.110 VND/month.

b) In case the employee who is subject to the salary regime prescribed by the State has paid social insurance including seniority allowance, then changes to another profession to enjoy the seniority allowance and in the salary If the monthly salary on which social insurance premiums are based as a basis for calculating pensions with seniority allowance included, the average monthly salary on which social insurance premiums are based for calculation of pensions shall comply with the provisions of Clause 1, Article 9 of Decree No. 115. /2015/ND-CP and Clause 1 of this Article.

Example 39: Mr. M was a former Customs officer, changed to a procurator of the People's Procuracy, retired and enjoyed retirement from April 01, 4; has a total social insurance payment period of 2016 years, of which 27 years are counted as seniority of teachers, 11 years of seniority in the supervisory industry. Mr. M's salary for the last 16 years of social insurance premium payment is as follows (assuming the base salary as of April 5 is 4 VND/month).

– From April 4 to March 2011 = 3 months, salary coefficient is 2014; professional seniority is 36%:

1.150.000 VND x 5,76 x 1,25 x 36 months = 298.080.000 VND.

– From April 4 to March 2014 = 3 months, salary coefficient is 2016; professional seniority is 24%:

1.150.000 VND x 6,10 x 1,27 x 24 months = 213.817.200 VND.

– The average monthly salary on which social insurance premiums are based for the last 5 years as the basis for calculating Mr. M's pension is:

- Mr. M's monthly pension is:

8.531.620 VND/month x 69% = 5.886.818 VND/month.

c) In case the employees who are subject to the salary regime prescribed by the State have paid social insurance including seniority allowance, then switch to occupations that are not eligible for seniority allowance and in the monthly salary on which social insurance premiums are based, without seniority allowance, then switch to occupations with seniority allowance, and in the monthly salary on which social insurance premiums are based, with seniority allowance, or vice versa, based on the last occupation before retirement (industry with seniority allowance or profession not entitled to seniority allowance) to calculate the pension according to point a or point b of this clause. .

d) In case the employee who is subject to the salary regime prescribed by the State has paid social insurance including seniority allowance, then switches to another profession with or without seniority allowance. , upon retirement, in the monthly salary on which social insurance premiums are based in the last years to calculate the pension with a period of payment with seniority allowances with a period of payment without seniority allowance, if the pension is calculated according to points If this clause is lower, the monthly salary on which social insurance premiums are based, including the previous seniority allowance corresponding to the number of years specified in Clause 1 of this Article, shall be converted according to the salary regime specified in Clause XNUMX of this Article. the time of retirement to calculate the average monthly salary on which social insurance premiums are based.

Example 40: Mr. P, a former Customs officer, has 27 years of career seniority, in April 4 he changed to become an expert under the Ministry of Labor, War Invalids and Social Affairs. from April 2013, 01; has a total social insurance payment period of 4 years. Mr. P has the following evolution of the salary paid for social insurance in the last few years before retirement (assuming the base salary as of April 2016 is 30 VND/month).

– From April 4 to March 2008 = 3 months, salary coefficient is 2010, seniority allowance is calculated as 24%;

– From April 4 to March 2010 = 3 months, salary coefficient is 2013, seniority allowance is calculated as 36%;

– From April 4 to March 2013 = 3 months, salary coefficient is 2016, no seniority allowance.

In the case of Mr. P, the pension level calculated according to the last number of years before retirement is lower than the pension level calculated according to the number of previous years of enjoying seniority allowance. Therefore, the average monthly salary to calculate Mr. P's pension is calculated as follows:

– From April 4 to March 2008 = 3 months, salary coefficient is 2010, seniority allowance is calculated as 24%:

1.150.000 VND x 6,56 x 24 months x 1,24 = 212.188.800 VND.

– From April 4 to March 2010 = 3 months, salary coefficient is 2013, seniority allowance is calculated as 36%:

1.150.000 VND x 6,56 x 36 months x 1,27 = 344.911.680 VND.

– The average monthly salary on which social insurance premiums are based, used as the basis for calculating Mr. P's pension, is:

– Mr. P's monthly pension is:

9.285.008 VND x 75% = 6.963.756 VND/month.

(If calculated by the number of last years before retirement, the pension of Mr. P is 6.455.364 VND/month).

e) If the employee does not actually contribute to the social insurance fund including the seniority allowance, the provisions of Clause 6, Article 9 of Decree No. specified in this clause to calculate the pension.

5. Social insurance payment period of part-time employees in communes, wards and townships; the time for paying social insurance premiums according to the Government's Decree No. 09/1998/ND-CP of January 23, 01 amending and supplementing the Government's Decree No. 1998/CP of July 50, 26 on the regime living expenses for officials of communes, wards and townships (hereinafter referred to as Decree No. 7/1995/ND-CP); working time at the commune level for which social insurance benefits have been calculated, calculated as the period of payment of social insurance premiums according to the salary regime prescribed by the State, as a basis for calculating the average monthly salary on which insurance premiums are based. society.

Article 21. Social insurance regime for people who are enjoying their monthly pension or social insurance allowance when they go abroad to settle down

1. Persons on monthly pension or social insurance allowance who go abroad to settle down and request, shall be entitled to a lump-sum allowance.

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

In case a person enjoying a pension but the working time is calculated and converted to calculate the rate of pension enjoyment, the one-time allowance shall be calculated according to the actual working time.

Example 41: Mrs. Th is a pensioner, in January 01 Ms. Th went abroad to settle down. Ms. Th's social insurance payment period is 2017 years (including 24 years of social insurance payment from 2 onwards); Up to the time before going abroad to settle down, Ms. Th has been enjoying a pension for 2014 year, the current pension is 01 million VND/month. Ms. Th requested a one-time allowance.

The one-time allowance for Ms. Th is calculated as follows:

Ms. Th's one-time allowance is: 124 million VND.

Example 42: Ms. Q has paid social insurance premiums for 25 years, has enjoyed a pension for 10 years, and her current pension is 3,5 million dong/month. In January 01, Ms. Q went abroad to settle down and applied for a one-time allowance.

The one-time allowance for Ms. Q is calculated as follows:

One-time allowance = – 22,5 x 3,5 million VND.

According to the one-time allowance calculation method, Ms. Q has enjoyed more than the amount calculated by the time she has paid social insurance premiums. Therefore, Ms. Q is only entitled to a one-time allowance equal to 3 months of her current pension (10,5 million VND).

3. The one-time allowance for the person receiving the monthly allowance under Decree No. 09/1998/ND-CP is calculated as prescribed in Clause 2 of this Article.

4. The one-time allowance for the person currently enjoying the monthly working capacity loss allowance, the monthly labor accident and occupational disease allowance, the monthly survivorship allowance, and the monthly allowance for rubber workers , monthly allowance according to 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 benefits for loss of working capacity. monthly (hereinafter referred to as Decision No. 2000/91/QD-TTg), Decision No. 2000/QD-TTg dated May 613, 06 of the Prime Minister on monthly allowance for people with income from from full 5 years to less than 2010 years of actual working, the time limit for enjoying the allowance for loss of working capacity has expired (hereinafter referred to as Decision No. 15/QD-TTg) equals 20 months of the current allowance.

Example 43: Mr. V is a person receiving monthly allowance for loss of working capacity with the rate of 2 million VND/month. Mr. V followed his children abroad to settle down and had a request to receive a one-time allowance.

Mr. V's one-time allowance is calculated as 03 months of his current allowance: 3 x 2 million VND = 6 million VND.

Article 22. Retirement regime for people who previously paid voluntary social insurance premiums

1. The retirement regime for people who previously paid voluntary social insurance premiums shall comply with the provisions of Article 11 of Decree No. 115/2015/ND-CP and the details specified in Article XNUMX of Decree No. XNUMX/XNUMX/ND-CP. This circular.

2. When calculating the average monthly income and salary on which social insurance premiums are based, the monthly income on which voluntary social insurance premiums are based is the monthly income for which voluntary social insurance premiums have been paid, adjusted on the basis of only consumer prices specified in Clause 2, Article 79 of the Law on Social Insurance.

In case the Nghe An farmer's social insurance participants are converted to voluntary social insurance according to the Prime Minister's Decision No. 41/2009/QD-TTg dated March 16, 3, the monthly income paying voluntary social insurance premiums before January 2009, 01 is the monthly income for which voluntary social insurance premiums have been paid, adjusted according to the adjusted salary for which social insurance premiums have been paid for the year corresponding to the participants. Compulsory social insurance is subject to the salary regime decided by the employer.

Article 23. Suspending and continuing to enjoy monthly pensions and social insurance allowances

The suspension and continued enjoyment of pensions and monthly social insurance allowances shall comply with the provisions of Article 64 of the Law on Social Insurance and be guided specifically as follows:

1. Persons who are stopped from enjoying their monthly pension or social insurance allowance due to being declared missing by the Court and then canceled by the Court's decision to declare them missing may continue to enjoy and receive their salary. retirement, monthly social insurance benefits of the months not yet received, excluding interest.

2. Persons who are on monthly pension or social insurance allowance and have had a hiatus and have not yet received their pension or allowance shall be entitled to receive their monthly pension or social insurance allowance for the months they have not yet received it. including interest.

3. If a person receiving a monthly pension or social insurance allowance dies during the period of hiatus and has not yet received a pension or allowance, in addition to the relative survivorship regime, he or she may also receive pensions and allowances for the unpaid months. received, excluding interest.

4. Those who are on monthly pension or social insurance allowance are temporarily suspended from enjoying because they are declared missing by the Court and then declared dead by the Court. monthly social insurance allowance during the suspension period.

Section 4: SURVIVAL MODE

Article 24. Funeral allowance

1. The funeral allowance shall comply with the provisions of Article 66 of the Law on Social Insurance and Clauses 2 and 3, Article 12 of Decree No. 115/2015/ND-CP.

Example 44: Mr. Ch has been participating in compulsory social insurance for 10 months and dies due to an accident.

In case Mr. Ch dies due to a dangerous accident, he has paid the compulsory social insurance for 10 months (less than 12 months), so the person in charge of the funeral is not entitled to receive the funeral allowance. Mr. Ch's relatives are entitled to a one-time survivorship allowance according to regulations.

Example 45: Mrs. T, who is participating in compulsory social insurance, dies due to illness. Ms. T has paid voluntary social insurance premiums for 4 years and 2 months, and the compulsory social insurance payment period is 10 months.

In case Ms. T has a total time of paying voluntary social insurance and compulsory social insurance for 60 months, the person taking care of the funeral will be entitled to a funeral allowance.

2. Persons receiving monthly labor accident and occupational disease allowance who do not leave work and have paid compulsory social insurance premiums for less than 12 months or have a total period of payment of compulsory social insurance and social insurance premiums. voluntary for less than 60 months upon death, the person taking care of the funeral is entitled to the funeral allowance specified in Clause 1 of this Article.

3. Persons who are receiving monthly allowance for loss of working capacity; rubber workers are enjoying monthly allowance; people who are receiving monthly allowance under Decision No. 91/2000/QD-TTg, Decision No. 613/QD-TTg; When a person who is receiving a monthly allowance under Decree No. 09/1998/ND-CP dies, the person taking care of the funeral will receive a funeral allowance equal to 10 times the base salary.

Article 25. Cases of monthly survivorship allowance

1. Cases of monthly survivorship allowance shall comply with the provisions of Article 67 of the Law on Social Insurance and Clauses 4 and 5, Article 12 of Decree No. 115/2015/ND-CP.

2. For an employee whose payment period of compulsory social insurance is less than five years (including employees who are reserving the period of social insurance payment) and dies within 6 months, if they have relatives If a person is eligible for the monthly survivorship allowance, his/her relative may choose to make a lump-sum payment for the missing number of months to the retirement and survivorship fund with a monthly payment equal to 22% of the monthly salary on which the social insurance premium is based. the employee before his death (or before leaving for the employee who is reserving the time to pay social insurance premiums) to settle the monthly survivorship allowance. In case the employee's relatives do not pay for the missing months, a one-time survivorship allowance will be settled.

3. Persons receiving monthly allowances for loss of working capacity, persons receiving monthly allowances under Decree No. 09/1998/ND-CP die if they have relatives who fully meet the conditions specified in Clauses 2 and 3, Article 67. of the Law on Social Insurance shall be entitled to receive monthly survivorship allowance.

4. Within the time limit specified in Clause 4, Article 67 of the Law on Social Insurance, the employee's relatives are entitled to take the initiative to go for medical examination and assessment of the level of working capacity decrease to serve as the basis for settlement of monthly survivorship allowance. , unless the employee's relatives have been concluded by a competent organization that their working capacity is reduced by 81% or more or are issued a certificate of extremely severe disability.

Article 26. Monthly survivorship allowance

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

2. For relatives who have no one to directly take care of, the monthly survivorship allowance is equal to 70% of the base salary.

Example 46: Mrs. Tr has a compulsory social insurance payment period of 20 years and has a 5-year-old child. Tra and her husband unfortunately died in a traffic accident.

In this case, Ms. Tr's child is entitled to a monthly survivorship allowance equal to 70% of the base salary.

Example 47: Mr. P is a subject participating in compulsory social insurance and dies due to a work accident; Mr. P has a 56-year-old wife (no source of income), has a 13-year-old child. The monthly survivorship allowance for Mr. P's relatives shall be settled as follows:

– Mr. P's children receive a monthly survivorship allowance equal to 50% of the base salary;

– Mr. P's wife is entitled to a monthly survivorship allowance equal to 70% of the base salary until his child turns 18, then a monthly survivorship allowance equal to 50% of the base salary.

Example 48: Mr. V is the only child in the family, his mother is dead, his father is 62 years old (no source of income). Mr. V, who is participating in compulsory social insurance, died due to a work accident.

In this case, Mr. V's father is entitled to a monthly survivorship allowance equal to 70% of the base salary.

Example 49: Mrs. K is 57 years old (no source of income), her husband is dead, she has only one daughter who is married (now dead). Ms. K's son-in-law, who has paid compulsory social insurance for 16 years, died due to an accident.

In this case, Ms. K is entitled to a monthly survivorship allowance equal to 70% of the base salary.

Example 50: Mrs. T and her husband are both participating in compulsory social insurance and have a 6-year-old only child. Both Mrs. T and her husband died in a work accident. Therefore, the children of Mrs. T and her husband will be entitled to 02 times the monthly survivorship allowance (equal to 2 times of 70% of the base salary).

Article 27. One-time survivorship allowance

1. The lump-sum survivorship allowance shall comply with the provisions of Article 70 of the Law on Social Insurance and Clause 6, Article 12 of Decree No. 115/2015/ND-CP.

When a person who is receiving a monthly allowance under Decree No. 09/1998/ND-CP dies without having a relative who fully meets the conditions specified in Clauses 2 and 3, Article 67 of the Law on Social Insurance, the next of kin shall be settled. according to the provisions of Clause 2, Article 70 of the Law on Social Insurance.

2. For employees who have quit their jobs and enjoy one-time social insurance benefits and are enjoying monthly labor accident and occupational disease allowances with a working capacity decrease of less than 61%; rubber workers are enjoying monthly allowance; people who are receiving monthly allowance under Decision No. 91/2000/QD-TTg, Decision No. 613/QD-TTg, upon death, their relatives are entitled to a lump-sum survivorship allowance equal to 3 months of allowance the employee was enjoying before when you die.

3. For employees who have retired from work and enjoy one-time social insurance but are enjoying monthly labor accident or occupational disease allowance with a working capacity decrease of 61% or more, the person currently receiving the allowance If the family member is not entitled to a monthly allowance for loss of working capacity upon death without a relative receiving the monthly allowance as prescribed in Clauses 2 and 3, Article 67 of the Law on Social Insurance, the relative is entitled to a one-time survivorship allowance equal to 3 months of monthly allowance. level the employee is enjoying before his death.

4. When calculating the lump-sum survivorship allowance for a person currently paying social insurance premiums or reserving the period of social insurance premium payment, dies but the social insurance payment period has odd months, from 01 month to 06 months is counted. is half a year, from 07 months to 11 months is counted as a year.

Before January 01, 01, if the period of payment of social insurance premiums has odd months, those odd months will be carried over to the period from January 2014, 01 onwards to serve as a basis for calculating the one-year survivorship allowance. time.

Example 51: Mr. T died of illness and has paid social insurance premiums from October 10 to March 2005. Mr. T has an average monthly salary of 3 VND/month.

– Mr. T has 8 years and 03 months of paying social insurance premiums in the period before January 01, 01; have 2014 years and 3 months of paying social insurance premiums from January 03, 01 onwards.

– The one-time survivorship allowance for Mr. T's relatives is calculated as follows (08 years of payment before 2014 and 3 years and 6 months of payment from 2014 onwards):

((8 x 1,5) + (3,5 x 2)) x 5.000.000 VND = 95.000.000 VND.

Chapter III

SOCIAL INSURANCE FUND

Article 28. Suspension of contributions to the retirement and survivorship fund

1. Suspension of payment to the retirement and survivorship fund shall comply with the provisions of Clause 1, Article 88 of the Law on Social Insurance, and Clauses 1, 2, 3 and 4, Article 16 of Decree No. 115/2015/ND -CP.

2. 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 are specified in Clause 2, Article 16 of Decree No. 115/2015/ The ND-CP is regulated as follows:

a) The authority to determine the number of employees participating in social insurance who are temporarily laid off work, for agencies, units, organizations and enterprises under the management of the local People's Committee, shall be managed by the Department of Labor and Trade. determined by the local military and society; for agencies, units, organizations and enterprises under the management of central ministries and branches and determined by ministries or branches, the number of employees subject to social insurance contributions who are temporarily absent from work is calculated compared to the total number of employees. present before suspending production and business.

Competence to determine the value of damaged property for agencies, units, organizations and enterprises under the management of local People's Committees shall be determined by local financial authorities; for agencies, units, organizations and enterprises under the management of central ministries and branches, as determined by the finance agencies of the ministries, branches or the Ministry of Finance. The value of the damaged property is calculated against the value of the property according to the most recent property inventory report before the time of damage.

b) Employers specified at Point a, Clause 2, Article 16 of Decree No. 115/2015/ND-CP, make a written request together with the list of employees at the time before the temporary cessation of production. production, business and at the time of request; the list of employees participating in social insurance must be temporarily laid off.

Employers who fall into the categories specified at Point b, Clause 2, Article 16 of Decree No. 115/2015/ND-CP, make a written request together with the most recent property inventory report before the time of damage. ; Minutes of inventory of property damaged by natural disasters, fires, epidemics, and crop failures.

c) Within 15 working days after receiving the request of the employer, the agency specified at point a of this clause is responsible for considering, determining and giving a written reply to the employer. motion.

3. The employer who meets the conditions specified in Clauses 1, 2 and 3, Article 16 of Decree No. 115/2015/ND-CP requests in writing to suspend payment to the retirement and survivorship fund, enclosed with a written determination of the number of employees participating in social insurance who are temporarily laid off or a written determination of the value of damaged property sent to the social insurance agency.

4. Within 10 working days from the date of receiving the employer's application file, the social insurance agency is responsible for settling the suspension of payment to the retirement and survivorship fund; in case of not being resolved, it must reply in writing and clearly state the reason.

The time of suspension of payment to the retirement and survivorship fund is counted from the month the employer makes a written request.

Article 29. Suspension of payment to the social insurance fund

1. Suspension of payment of social insurance premiums for employees participating in compulsory social insurance and being held in temporary detention shall comply with the provisions of Clause 5, Article 16 of Decree No. 115/2015/ND-CP.

2. If the employee is temporarily suspended from work, the employee and the employer may suspend the payment of social insurance premiums.

At the end of the work suspension period, if the employee is fully paid for the period of temporary suspension, the employee and the employer shall pay social insurance premiums for the period of suspension. temporary suspension of work. The amount of compensation is not subject to interest on late payment as prescribed in Clause 3, Article 122 of the Law on Social Insurance.

Article 30. Monthly salary on which the compulsory social insurance premium is based

The monthly salary for payment of social insurance premiums to laborers paying social insurance premiums according to the wage regime decided by the employers is prescribed 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 specified in Clause 12 and Point a, Clause 2017, Article 1 of Circular No. 2 /4/TT-BLDTBXH dated November 47, 2015 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of a number of articles on labor contracts, labor discipline, and material responsibility of Decree No. 16/ 11/ND-CP dated January 2015, 05 of the Government detailing and guiding the implementation of a number of contents of the Labor Code (hereinafter referred to as Circular No. 2015/12/TT-BLDTBXH).

The salary allowances specified at Point a, Clause 2, Article 4 of Circular No. 47/2015/TT-BLDTBXH are salary allowances to compensate for factors such as working conditions, work complexity, and conditions. activities, the level of labor attraction for which the salary agreed in the labor contract has not been taken into account or is incompletely calculated such as allowances for positions and titles; responsibility allowance; heavy, toxic and dangerous allowances; seniority allowances; regional allowances; mobile allowance; attraction allowance and allowances of a similar nature.

2. From January 01, 01 onwards, the monthly salary on which social insurance premiums are based is the salary and salary allowance specified in Clause 2018 of this Article and other additional amounts as prescribed at Point a, Clause 1 of this Article. 3 of Circular No. 4/47/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 103 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 specified in a separate item in the labor contract according to Clause 11 Article 4 of the Government's Decree No. 05/2015/ND-CP dated January 12, 01 detailing and guiding the implementation of the labor contract. implementing a number of contents of the Labor Code.

4. 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 Decree No. 115/2015/ND-CP is the salary decided by the enterprise. except for full-time managers in state-owned one-member limited liability companies.

The monthly salary on which social insurance premiums are based for managers and operators of cooperatives who enjoy the salary specified at Point dd, Clause 1, Article 2 of Decree No. 115/2015/ND-CP is the salary paid by the general meeting of members. decision.

5. Monthly salary on which social insurance premiums are based, for part-time representatives of state capital shares at economic groups, corporations, and state-owned companies after equitization; a limited liability company with two or more members (hereinafter referred to as corporation, corporation, company) is the salary according to the salary regime of the agency or organization that is working before being appointed as a representative. state capital portion.

The monthly salary on which social insurance premiums are based for full-time representatives of state capital at corporations, corporations and companies is the salary according to the salary regime decided by corporations, corporations and companies. .

6. During the period when the employee stops working according to the provisions of the labor law and still receives the salary, the employee and the employer shall pay compulsory social insurance according to the salary level of the employee. benefits during the period of layoff.

Chapter IV

TRANSFER PROVISIONS

Article 31. Regional allowances for social insurance beneficiaries

1. Regional allowances for social insurance beneficiaries comply with the provisions of Article 21 of Decree No. 115/2015/ND-CP.

In case the employee before January 01, 01, works at a place where the regional allowance is paid and from January 1995, 01, pays social insurance premiums excluding the regional allowance when leaving work, and is eligible to enjoy the benefits. pension or one-time social insurance or die from January 01, 1995 onwards, the lump-sum allowance shall be settled according to the provisions of Article 01 of Decree No. 01/2016/ND-CP.

2. The one-time allowance calculation for the case specified at Point a, Clause 2, Article 21 of Decree No. 115/2015/ND-CP is calculated as follows:

a) The lump-sum allowance for pensioners or one-time social insurance beneficiaries or relatives of dead employees is calculated as follows:

M = (LIFE_i x BILLION_j x 15%) x ERROR_min

In which:

M: lump-sum allowance for the period of social insurance premium payment including regional allowance;

H_i: regional allowance coefficient i where employees pay social insurance premiums. Regional allowance coefficient i determined according to the provisions of Clause 3, Article 21 of Decree No. 115/2015/ND-CP.

For the working period before January 01, 01, it is calculated according to the regional allowance coefficient specified in the Joint Circular No. 1995/11/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 2005, 05 of the employee. Inter-Ministry of Home Affairs, Ministry of Labour, War Invalids and Social Affairs, Ministry of Finance and Committee for Ethnic Minority Affairs.

T_j: the number of months of paying social insurance premiums to the social insurance fund, including regional allowances coefficient H_i;

15%: the rate of social insurance contributions to the retirement and survivorship fund according to the monthly salary on which the social insurance premiums are based;

L_min: the base salary in the month the employee starts enjoying the pension or lump-sum social insurance or the month the employee dies.

Example 52: Mr. A retired to enjoy his pension in March 3, having previously paid social insurance premiums including regional allowance as follows:

The base salary as of March 3 is 2016 VND.

The one-time allowance for Mr. A is calculated as follows:

{(0,5 x 24 x 15%) + (0,7 x 72 x 15%)} x 1.150.000 = VND 10.764.000

b) In case the employees specified at Point a, Clause 2, Article 21 of Decree No. 115/2015/ND-CP have worked as non-commissioned officers and soldiers of the People's Army and People's Public Security for a period of time; If they are eligible for military rank allowances, the lump-sum allowance for the period of social insurance premium payment including regional allowances for this period shall be calculated according to the following formula:

N = (0,4 x H_i x BILLION_j x 15%) x ERROR_min

In which:

N: lump-sum allowance for the period of being non-commissioned officers, soldiers of the People's Army, People's Public Security paying social insurance, including regional allowances;

H_i: coefficient of allowance for the area where non-commissioned officers and soldiers of the People's Army and People's Public Security pay social insurance premiums and are entitled to military rank allowances;

T_j: the number of months of paying social insurance premiums to the social insurance fund, including regional allowances coefficient H_i for his time as non-commissioned officers, soldiers of the People's Army and People's Public Security;

0,4: coefficient of allowance for military rank private;

L_min: the base salary at the month when the employee starts enjoying the one-time pension or social insurance or the month the employee dies.

Article 32. 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 entitled to continue implementing the sickness regime and not be restricted in the duration of benefit enjoyment as prescribed at Point b, Clause 01, Article 2016 of the Law on Social Insurance.

In case an employee who is enjoying sickness allowance has paid social insurance premiums for less than 15 years, the benefit level shall not be adjusted according to the provisions of Point c, Clause 2, Article 28 of the Law on Social Insurance.

Example 53: Ms. S has paid compulsory social insurance premiums for 2 years, takes a leave of absence from work to enjoy sickness allowance due to illness on the list of diseases requiring long-term treatment from January 01, 01 to January 2013. In January 01, Ms. S is still receiving sickness allowance and still has to continue receiving treatment.

Ms. S is entitled to continue enjoying the sickness allowance without restriction for the maximum benefit period equal to the period of payment of social insurance premiums specified at Point b, Clause 2, Article 26 of the Law on Social Insurance. uncorrected illness.

Article 33. Calculation of working time for soldiers and people's police officers who have served, demobilized or quit before January 01, 01 and employees who have worked as commune-level cadres and are mobilized, recruitment into the people's army, people's police or to work in state agencies, units, enterprises, political organizations, socio-political organizations before January 1995, 01

1. Calculation of working time for soldiers, people's police officers to serve, demobilize or quit before January 01, 01.

a) Calculation of working time for soldiers and people's policemen who have served, discharged or quit before January 01, 01 to calculate social insurance benefits shall comply with the provisions of Clause 1995, Article 2 of this Law. Decree No. 23/115/ND-CP and specific instructions as follows:

Soldiers and people's police officers who are dispatched to work cooperatively, upon returning home, are entitled to serve as servicemen, demobilized, and return to their localities before December 15, 12, and then participate in compulsory social insurance without fail. If they are entitled to the allowance regime specified in the documents mentioned in Clause 1993, Article 2 of Decree No. 23/115/ND-CP, they may add the working time before going to labor cooperation with the working time of the year. pay social insurance premiums later to calculate social insurance benefits; During the period of labor cooperation, if the severance allowance or lump-sum allowance has not been settled, the social insurance allowance will be calculated.

b) Soldiers and people's policemen who serve, demobilize or quit before December 15, 12, participate in voluntary social insurance and then participate in compulsory social insurance, shall also apply the provisions of this Decree. in Clause 1993, Article 2 of Decree No. 23/115/ND-CP to calculate social insurance benefits.

2. Employees who have held certain titles (including other titles in the approved payroll of the People's Committee) subject to social insurance premiums as prescribed in Decree No. 09/1998 /ND-CP who is mobilized, recruited into the People's Army, People's Public Security or to work in state agencies, units, enterprises, political organizations, socio-political organizations Before January 01, 01, it is counted as the time of payment of social insurance premiums to add up to the period of social insurance payment after being mobilized or recruited to calculate social insurance benefits.

During the time of holding the above positions, they are sent by competent authorities to attend professional and political training courses. After completing the course, continue to hold these positions or be immediately mobilized and recruited into the army. People's police, people's police or work in agencies, units, enterprises of the State, political organizations, socio-political organizations, the time of going to school is counted to enjoy social insurance. .

During the period of holding the above positions, if there is a break from holding these positions for not more than 12 months, the previous working time will be added to the later working time to calculate the social insurance benefits. , minus the interruption time.

Article 34. Calculation of working time for employees working in the state sector and taking leave from November 01, 11 to before January 1987, 01

1. 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 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 and waiting for work to calculate the benefits. social insurance.

2. A dossier of request for calculation of working time before taking leave for work includes:

a) Declaration of participation in social insurance of employees.

b) Original resume and additional curriculum vitae (if any) of the employee, decision on admission, labor contract, other relevant documents such as decision to raise salary level, decision on transfer or decision decision on job change, decision on demobilization, job change, and salary termination papers.

c) The list of the unit with the employee's name up to December 31, 12 or papers identifying the employee whose name is on the list of the unit until December 1994, 31;

d) Decide to take leave and wait for work. In case there is no decision on leave to wait for work, there must be a written confirmation from the head of the unit at the time of making the application for a social insurance book, which ensures that the employee's name is on the list of employees. the unit at the time of the decision to take leave and wait for the job and have not yet settled the severance allowance or one-time social insurance.

In case that unit is dissolved, it shall be certified by the immediate superior management agency.

3. Order and time limit for settlement:

a) The employee and the employer complete the dossier specified in Clause 2 of this Article and send it to the social insurance agency;

b) Within 15 working days from the day on which the application is received from the employer, the social insurance agency must settle it; in case of not being resolved, it must reply in writing and clearly state the reason.

Article 35. Calculation of working time for employees who go for labor cooperation before January 01, 01

Calculation of working time for employees who go to work together before January 01, 01 to calculate retirement and survivorship benefits specified in Clauses 1995 and 4, Article 5 of Decree No. 23/115 /ND-CP and specific instructions as follows:

1. Working, studying or working abroad within the permitted time limit includes:

a) The actual working, studying or working time is within the time limit specified in the decision of the sending unit to work, study or work abroad, including the extended period granted by the sending unit. go allow.

b) In case a person has many times to go on business, study or work abroad, the time of overseas visits within the permitted time limit can be added to the working time to calculate retirement benefits. death death.

c) Employees who are working in the country, are sent by the unit to improve their skills abroad, then switch to labor cooperation under the Agreement of the Government, the skill improvement time is counted to enjoy the benefits. retirement and death benefits.

2. Average monthly salary on which social insurance premiums are based

a) Average monthly salary on which social insurance premiums are based to calculate pensions, lump-sum benefits upon retirement, lump-sum social insurance and survivorship allowances of the subjects specified in Clauses 4 and 5, Article 23 of Decree No. 115/2015/ND-CP is calculated according to the provisions of Article 62 of the Law on Social Insurance, Article 9 of Decree No. 115/2015/ND-CP and Article 20 of this Circular.

b) For cases of working in the army, the People's Public Security Forces then go to work abroad, after returning home, they may change their profession to work at agencies, units or enterprises. If the State is eligible for calculation of seniority allowances in the pension according to regulations, the army and people's police seniority allowances shall be calculated on the basis of the salaries of officers and professional soldiers of the People's Army and the People's Army. Officers and non-commissioned officers of the People's Public Security at the time before going to work abroad, shall be converted according to the salary regime prescribed at the time of retirement to serve as the basis for calculating pensions.

3. Application for calculation of working time

3.1. Dossier of a person who goes to work abroad for a definite term under an Agreement of the Government and of a person who works as a team captain, interpreter or regional officer paid by a foreign country includes:

a) Original curriculum vitae, additional curriculum vitae (if any), original papers related to the working time and salary of the employee before going to work abroad; decision on accepting back to work in case the employee returns home and continues to work before January 01, 01. In case there is no decision on acceptance, it shall be replaced with the curriculum vitae declared by the employee. when the employee is accepted back to work or the employee's record is certified by the receiving unit.

b) The original "Return notice" or "Return decision" issued by the Department of International Labor Cooperation (now the Department of Overseas Labor Management);

In case the original "Notice of return" or "Decision on return" is no longer available, a written confirmation of the time of labor cooperation to settle the social insurance regime from the Department of Overseas Labor is required. on the basis of the employee's request (under Forms No. 1 and No. 2 promulgated together with this Circular).

c) Certificate of not having paid severance allowance, one-time allowance (or one-time allowance, service member allowance, demobilization in case soldiers or people's public security forces serve, demobilize or retire). from December 15, 12 to December 1993, 31) after returning home from an agency or unit that directly manages employees before going on a business trip or working abroad for a definite term . In case the agency or unit has been dissolved, the immediate superior management agency or unit shall certify.

d) An application for calculation of working time to enjoy retirement and survivorship benefits for employees who have quit their jobs.

3.2. A dossier of a person working abroad in the form of direct cooperation between ministries and localities of our State and foreign economic organizations includes:

a) The dossier specified in Item a, c and d, Point 3.1, Clause 3 of this Article;

b) The original decision on sending overseas on a business trip or working with a definite term or a copy of the decision in case the employee is sent to work or work abroad with a definite term by a joint decision for the employee. many people.

In case the original decision on sending overseas on a business trip or working with a definite term is no longer available, it shall be replaced with a copy of the decision certified by the relevant ministry for employees working abroad in the form of: cooperation sent by the Ministry or certified by the local Department of Labor, War Invalids and Social Affairs for employees sent by the locality.

In case there is no decision on sending workers to work, work, study or practice abroad for a definite time, there must be a written certification from the head of the agency or unit sending workers, in which: clearly state the time when the employee is sent on a business trip, work, study or internship abroad with a definite term and must take responsibility before law for the certified content. In case the sending agency or unit no longer exists, the immediate superior management agency shall certify and take responsibility before law for the content of certification.

3.3. Profiles of people going to study or practice abroad include:

a) The dossier specified in Item a, c and d, Point 3.1, Clause 3 of this Article;

b) The original decision on sending to study or practice abroad with a definite term or a copy of the decision in case the employee is sent to study or practice abroad with a definite term by a joint decision for many people.

In case the original decision on sending to study or practice abroad is no longer available, it shall be replaced with a copy of the decision certified by the sending unit.

In case there is no decision on sending workers to work, work, study or practice abroad for a definite time, there must be a written certification from the head of the agency or unit sending workers, in which: clearly state the time when the employee is sent on a business trip, work, study or internship abroad with a definite term and must take responsibility before law for the certified content. In case the sending agency or unit no longer exists, the immediate superior management agency shall certify and take responsibility before law for the content of certification.

3.4. A dossier of a person working as an expert under a Government Agreement includes:

a) The dossier specified in Item a, c and d, Point 3.1, Clause 3 of this Article;

b) The original decision on sending to work as an expert abroad or a copy of the decision in case the employee is sent to work as an expert by a joint decision for many people;

In case the original decision on sending to work as an expert abroad is no longer available, it shall be replaced with a copy certified by the sending unit.

In case there is no decision on sending workers to work, work, study or practice abroad for a definite time, there must be a written certification from the head of the agency or unit sending workers, in which: clearly state the time when the employee is sent on a business trip, work, study or internship abroad with a definite term and must take responsibility before law for the certified content. In case the sending agency or unit no longer exists, the immediate superior management agency shall certify and take responsibility before law for the content of certification.

c) The expert's certification from the expert management agency that he has fulfilled the obligation to contribute to the state budget and paid social insurance premiums according to the State's regulations during the time of working abroad.

4. Implementation responsibilities of employees, employers and social insurance agencies:

4.1. In case the employee is on leave:

a) The employee submits the dossier specified in Clause 3 of this Article to the last management unit where the employee works. In case the unit has been dissolved, the employee shall submit the dossier to the immediate superior management agency.

b) The employee's final management unit is responsible for receiving the employee's dossier and transferring the employee's dossier together with the written request to the social insurance agency where the unit pays social insurance premiums.

c) The social insurance agency is responsible for receiving dossiers and settling benefits for employees who are eligible for the retirement regime within the time limit specified in Clause 4, Article 110 of the Law on Social Insurance. ; issue social insurance books to employees who have not been granted social insurance books within the time limit specified in Clause 3, Article 99 of the Law on Social Insurance; record additional working time for employees who have been granted social insurance books within 15 working days from the date of receipt of complete dossiers as prescribed. In case of failure to settle, the social insurance agency must reply in writing and clearly state the reason.

4.2. For employees who are paying social insurance premiums:

a) The employee is responsible for supplementing the dossier specified in Clause 3 of this Article to the employer upon request.

b) The employer is responsible for transferring the employee's dossier together with the written request to the social insurance agency where the unit pays social insurance.

c) The social insurance agency is responsible for receiving dossiers and settling benefits for employees according to the provisions of Item c, Point 4.1 of this Clause.

4.3. In case the employee dies after returning home but his/her relatives have not yet enjoyed the survivorship allowance:

a) The employee's relative shall submit the dossier specified in Clause 3 of this Article together with the employee's social insurance book (if it has been issued), the death certificate or death notice, and the relative's declaration. according to the form prescribed by the social insurance agency attached to the application for settlement of the survivorship regime for the employee's final management unit (under Form No. 3 issued together with this Circular).

b) The final management unit of the employee is responsible for receiving and guiding the employee's relatives to complete the application and transfer it to the social insurance agency where the unit pays social insurance, enclosed with the official dispatch. proposed settlement mode.

c) The social insurance agency is responsible for receiving the dossier and settling the survivorship regime for the employee's next of kin within the time limit specified in Clause 3, Article 112 of the Law on Social Insurance. In case of failure to settle, the social insurance agency must reply in writing and clearly state the reason.

Article 36. Raising salary levels to serve as a basis for calculating pensions for employees who have worked as experts abroad and return home on time

Those who have spent time working as experts abroad return home on time, are eligible for an additional salary increase to serve as the basis for calculating pensions according to the provisions of Circular No. 02/LDTBXH-TT of February 11, 2 of the Ministry of Labor. Invalids and Social Affairs (hereinafter referred to as Circular No. 1998/LDTBXH-TT), the settlement of salary increase for calculation of pension shall comply with the following provisions:

1. In case the last salary level has not been ranked in the rank or title, the salary level will be raised to a higher level in the rank or title according to the regular salary increase regime.

2. In case the last salary level in the rank or title has been ranked or the seniority allowance has been exceeded, the seniority allowance is calculated according to the provisions of Circular No. 04/2005/TT-BNV dated January 05, 01 of the Ministry of Home Affairs guiding the implementation of the seniority allowance beyond the frame rate for cadres, civil servants and public employees.

Example 54: Mr. H, formerly a main lecturer at University C, retired in June 6, before retiring with a salary of grade 2008/8, rank of main lecturer, salary coefficient 8. The time to calculate salary increase according to Circular No. 6,78/LDTBXH-TT of Mr. H is 02 years and 4 months. Thus, Mr. H is charged 7% over-frame seniority allowance for the first 5 years and 3% over-frame seniority allowance for the remaining 2 year and 1 months. Mr. H's adjusted salary coefficient is 7 plus 6,78% overtime allowance.

Mr. H is given a salary coefficient of 6,78 plus 7% of the overtime allowance to calculate the average salary paid for social insurance in the last 3 years, and a salary coefficient of 6,78 plus 5. % of seniority allowance exceeding the frame rate to calculate the average salary for which social insurance premiums have been paid in the remaining 2 years as the basis for calculating pension and lump-sum allowance upon retirement.

Example 55: Mrs. K, a former doctor of T Hospital, retired in February 02, before retiring, she received a salary of 2016/9, doctor's rank, salary coefficient 9 plus 4,98% intensive allowance. year beyond the frame. The time to calculate the salary increase according to the Circular No. 5/LDTBXH-TT of Ms. K is 02 years and 3 months. Thus, Ms. K is charged an extra 2% of the seniority allowance for 3 years and 3 months. Ms. K's adjusted salary coefficient is 2 plus 4,98% overtime allowance.

Ms. K is given a salary coefficient of 4,98 plus 8% of the overtime allowance to calculate the average monthly salary for which social insurance premiums have been paid in the last 3 years, and the salary coefficient of 4,98 plus 5% of the seniority allowance beyond the bracket is used to calculate the average salary for which social insurance premiums have been paid in the remaining 2 years as a basis for calculating pension and one-time allowance upon retirement.

Article 37. Regime for people who are enjoying monthly allowance but have not paid social insurance premium for a while before

1. Employees are eligible for monthly allowance under Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg and have time to pay social insurance premiums (excluding working time). partners who have been calculated for benefits for loss of working capacity) specified in Article 24 of Decree No. 115/2015/ND-CP, the settlement is guided as follows:

a) Employees who have paid social insurance premiums and are eligible for pension are entitled to a regime with a higher level of enjoyment. In case the pension is higher, the pension shall be settled, and the monthly allowance shall be stopped from the month of pension enjoyment.

In case the monthly allowance according to Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg is higher than the pension, the monthly allowance will continue to be enjoyed. The period of payment of social insurance premiums (excluding the working time for which the allowance for loss of working capacity has been calculated) shall be settled with one-time social insurance according to the provisions of Article 60 of the Law on Social Insurance, Article 8. 115 of Decree No. 2015/19/ND-CP and Article XNUMX of this Circular.

b) Employees who have not yet met the conditions for paying social insurance premiums to enjoy their pension, if they wish, may pay voluntary social insurance premiums to enjoy a higher pension.

If they do not wish to continue paying voluntary social insurance premiums, they shall continue to receive monthly allowances and settle for lump-sum social insurance enjoyment for the period of time they have paid social insurance premiums.

2. Employees who are enjoying monthly allowance for loss of working capacity and have time to pay social insurance premiums (excluding working time for which the allowance for loss of working capacity has been calculated) shall apply the provisions of Clause 1 of this Article to settle.

Article 38. Benefits for employees who have already decided to quit their jobs pending the settlement of their monthly pension and allowance regimes

The regime for employees who have had a decision to quit their job pending the settlement of their retirement and monthly allowance regimes shall comply with Article 25 of Decree No. 115/2015/ND-CP and are guided as follows:

1. Commune officials who are regulated by Decree No. 09/1998/ND-CP who have received a decision or certificate of waiting for the eligibility requirements on age to enjoy the monthly allowance from the social insurance agency shall: They are entitled to a monthly allowance when men reach the age of 55 and women reach the age of 50. The monthly allowance is calculated according to the provisions of Decree No. 09/1998/ND-CP and is calculated on the average of the cost of living of the last 5 years before retiring, then adjusted according to regulations on monthly allowance of each period.

During the time of waiting to receive the monthly allowance and die, the person in charge of the funeral will receive a funeral allowance equal to 10 months' base salary. Relatives of employees are entitled to the survivorship allowance in accordance with the 2014 Law on Social Insurance. The one-time survivorship allowance is calculated on the average level of living expenses of the last 5 years before leaving the job. change according to the base salary in the month the employee dies.

2. In case the employee continues to participate in social insurance while waiting for the age conditions to enjoy pension or monthly allowance, the working time recorded in the decision shall be added. certificate or a certificate of waiting for the eligibility of age to enjoy a pension or a monthly allowance with a later period of social insurance payment to calculate social insurance benefits in accordance with the provisions of the Law on Social Insurance and other documents. implementation manual.

Article 39. Employees are eligible and enjoy social insurance regimes before January 01, 01

1. An employee suffering from an illness or accident and having to quit his/her job before January 01, 01 shall have the sickness benefits settled according to the provisions of the 2016 Law on Social Insurance and guiding documents.

2. Maternity benefits for female employees who give birth or employees who adopt children under 6 months old before January 01, 01 must comply with the provisions of Clause 2016, Article 1 of Decree No. 28/115 /ND-CP and specific instructions as follows:

a) Female employees who give birth or employees who adopt children under 6 months old before January 01, 01 are entitled to the maternity regime in accordance with the provisions of the Labor Code 2016, the Law on Social Insurance of the year 2012. 2006 and guiding documents.

b) If a female employee gives birth or a female employee's child at Point a above dies from January 01, 01 onward, the benefits for the father or direct nurturer or the benefits for the mother will be paid. comply with the provisions of the Law on Social Insurance 2016 and guiding documents.

c) The post-maternity convalescence and health rehabilitation regime for female employees after the maternity leave period shall be based on the provisions of the policy at the time of starting leave to enjoy the convalescence and rehabilitation regime. health recovery to solve, specifically:

In case the time to start convalescence and health rehabilitation is before January 01, 01, the provisions of the Law on Social Insurance 2016, the daily allowance shall be equal to 2006% of the base salary if taking leave. convalescence and health rehabilitation at home; equal to 25% of the base salary if convalescence and health rehabilitation at a concentration facility.

If the time to start convalescence and health rehabilitation is from January 01, 01 onwards, the provisions of the Law on Social Insurance 2016, the level of enjoyment of the convalescence and health rehabilitation regime shall apply. one day maternity pay equal to 2014% of the base salary.

Example 56: Mrs. H is paying compulsory social insurance and gave birth on December 20, 12 (natural birth). The maternity regime for Mrs. H is implemented as follows:

a) The maternity regime when giving birth to a child is implemented in accordance with the 2006 Law on Social Insurance;

b) After the maternity leave period, during the first 30 days of working, if Ms. H's health has not recovered, Ms. H will be considered for convalescence and health rehabilitation according to the Law on Social Insurance 2014.

3. Female employees born from December 31, 12 or earlier, male employees born from December 1970, 31 or earlier and having the conclusion of the Medical Assessment Council that their working capacity has decreased since If 12% or more before January 1965, 61, if they request to receive pension from January 01, 01, the retirement regime will comply with the provisions of law before January 2016, 01, specifically as follows:

a) Age conditions for pension enjoyment: full 50 years old for men, full 45 years for women;

b) For each year of retirement before the prescribed age, the employee's pension enjoyment rate will decrease by 1%.

The above provisions do not apply to cases where the Medical Assessment Council's conclusion is that they have a working capacity decrease of 61% or more from January 01, 01 onward.

Example 57: Mrs. M was born on December 31, 12, doing a heavy and toxic job; has 1970 years of compulsory social insurance payment. On December 25, 20, was concluded by the Medical Assessment Council with a working capacity decrease of 12%. The agency where Ms. M works requests the social insurance agency to settle for Ms. M to enjoy her pension from January 2015, 61. The settlement of the regime for Ms. M is carried out as follows:

Ms. M's case is considered for retirement according to the provisions of the Law on Social Insurance 2006, specifically:

– Mrs. M is eligible for monthly pension (full 45 years old and full 20 years of paying social insurance premiums);

– The rate of Mrs. M's pension is calculated as follows:

+ The first 15 years are calculated as 45%;

+ From the 16th to the 25th year is 10 years, additional calculation: 10 x 3% = 30%;

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

+ Mrs. M retires when she is 45 years old (retirement before age 50 as prescribed is 5 years), so the deduction rate due to early retirement is 5%;

Thus, the monthly pension rate of Mrs. M will be 75% - 5% = 70%.

Example 58: Mr. K was born on December 31, 12, has paid compulsory social insurance for 1965 years. On January 23, 15, was concluded by the Medical Assessment Council with a working capacity decrease of 01%. The agency where Mr. K works proposes the social insurance agency to settle for Mr. K to enjoy his pension from January 2016, 61.

On January 15, 01, the New Medical Examination Council concluded that Mr. K had a working capacity decrease of 2016%. Therefore, the settlement of the retirement regime for Mr. K complies with the provisions of the Law on Social Insurance 61.

Up to the time of the conclusion of the Medical Assessment Council, Mr. K is only 50 years old and 01 month old, so he is not eligible for pension due to a decrease in working capacity according to the provisions of the Law on Social Insurance 2014. If they retire in 2016, men will be full 51 years old and women will be full 46 years old).

4. Employees who have paid social insurance premiums for full 20 years or more, of which 15 years or more, have worked in particularly heavy, hazardous or dangerous occupations or jobs on the list issued by the Ministry of Labor, War Invalids and Social Affairs. Social Affairs, the Ministry of Health promulgates and has the conclusion of the Medical Assessment Council who suffers from a working capacity decrease of 61% or more before January 01, 01 and requests to be entitled to pension from January 2016, 01. On January 01, 2016, the retirement regime will comply with the law before January 01, 01.

5. Employees who die before January 01, 01, the survivorship regime shall comply with the law before January 2016, 01, specifically as follows:

a) The person in charge of funeral is entitled to receive a funeral allowance without the condition that the period of payment of social insurance premiums is full 12 months or more;

b) One-time survivorship allowance for relatives of employees who are working or employees who have reserved the time to pay social insurance premiums die calculated according to the number of years of paying social insurance premiums, each year calculated in 1,5 months the average monthly salary and wages on which social insurance premiums are based; the lowest level is equal to three months the average monthly salary and wages.

c) Relatives who are eligible for monthly survivorship allowance as prescribed may not choose to receive one-time survivorship allowance;

d) 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.

Chapter V

TERMS ENFORCEMENT

Article 40. Enforcement

1. This Circular takes effect from April 15, 02.

2. The regimes in this Circular shall be implemented from the effective date of Decree No. 115/2015/ND-CP.

Particularly for people working under labor contracts with a term of from full 01 month to less than 03 months, the provisions of this Circular shall apply from January 01, 01.

3. The following documents cease to be effective from the effective date of this Circular:

a) Circular No. 03/2007/TT-BLDTBXH dated January 30, 01 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of a number of articles of Decree No. 2007/152/ND-CP dated December 2006 22 of the Government guiding a number of articles of the Law on Social Insurance on compulsory social insurance;

b) Circular No. 19/2008/TT-BLDTBXH dated September 23, 9 of the Ministry of Labor, War Invalids and Social Affairs amending and supplementing Circular No. 2008/03/TT-BLDTBXH dated January 2007, 30 on guiding the implementation of a number of articles of the Government's Decree No. 01/2007/ND-CP of December 152, 2006 guiding a number of articles of the Law on Social Insurance on compulsory social insurance;

c) Circular No. 41/2009/TT-BLDTBXH dated December 30, 12 of the Ministry of Labor, War Invalids and Social Affairs guiding amendments and supplements to Circular No. 2009/03/TT-BLDTBXH dated January 2007, 30. 01 on guiding the implementation of a number of articles of the Government's Decree No. 2007/152/ND-CP of December 2006, 22 guiding a number of articles of the Law on Social Insurance on compulsory social insurance;

d) Circular No. 23/2012/TT-BLDTBXH dated October 18, 10 of the Ministry of Labor, War Invalids and Social Affairs amending and supplementing a number of contents of Circular No. 2012/19/TT-BLDTBXH dated 2008 September 23 amending and supplementing Circular No. 9/2008/TT-BLDTBXH dated January 03, 2007 guiding the implementation of a number of articles of Decree No. 30/01/ND-CP of December 2007, 152 of the Government guiding a number of articles of the Law on Social Insurance on compulsory social insurance;

dd) Circular No. 24/2007/TT-BLDTBXH dated November 09, 11 of the Ministry of Labor, War Invalids and Social Affairs guiding the calculation of time to enjoy the social insurance regime according to Decision No. 2007/107/QD - TTg dated July 2007, 13 of the Prime Minister;

e) Circular No. 26/2010/TT-BLDTBXH dated September 13, 9 of the Ministry of Labor, War Invalids and Social Affairs amending and supplementing Circular No. 2010/24/TT-BLDTBXH dated November 2007, 09 on the guidance on calculating the time to enjoy the social insurance regime according to the Prime Minister's Decision No. 11/2007/QD-TTg dated July 107, 2007;

g) Circular No. 03/2009/TT-BLDTBXH dated January 22, 01 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of regional allowances for pensioners and one-time social insurance beneficiaries, monthly allowance for loss of working capacity and allowance for labor accidents and occupational diseases according to Decree No. 2009/122/ND-CP dated December 2008, 04 of the Government.

h) Circular No. 24/2013/TT-BLDTBXH dated October 17, 10 of the Ministry of Labor, War Invalids and Social Affairs guiding Clause 2013, Article 2 of Decree No. 1/29/ND-CP dated April 2013, 08 of the Government amending and supplementing a number of articles of Decree No. 4/2013/ND-CP dated October 92, 2009 of the Government on titles, quantity, a number of regimes and policies towards cadres, civil servants in communes, wards and townships and those working part-time at the commune level.

Article 41. Implementation organization

1. The People's Committees of the provinces and centrally-run cities are responsible for directing the Department of Labor, War Invalids and Social Affairs and relevant agencies to inspect and urge the implementation of this Circular.

2. Vietnam Social Security is responsible for implementing this Circular.

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./.