Chương II Thông tư 01/2016/TT-BLĐTBXH: Các chế độ bảo hiểm xã hội tự nguyện

Chapter II

BENEFITS OF VOLUNTARY SOCIAL INSURANCE

Section 1. RETIREMENT BENEFITS

Article 3. Monthly pension

1. The monthly pension is calculated under the provisions of Clause 1, Article 3 of Decree No. 134/2015/ND-CP.

2. The rate of monthly pension is done under the provisions of Clause 2, Article 3 of of Decree No. 134/2015/ND-CP. When calculating the rate of monthly pension, if the time of payment of social insurance premium has odd months from 01 to 06 months, it shall be deemed as a half year or 01 year if from 07 to 11 months.

Ex 1: Mr A shall enjoy his pension from 10/2016, his time of payment of social insurance premium is 28 years and 03 months, and the average monthly income for payment of social insurance premium is 5,000,000 dong/month. Mr A’s monthly pension is calculated as follows:

- Mr A’s rate of monthly pension:

+ Mr A’s time of payment of social insurance premium is 28 years and 03 months; the number of odd month is 03 months which is deemed as a half year. Thus, the number of year of payment of social insurance premium to calculate Mr A’s is 28.5 years.

+ The first 15 years is calculated by 45%;

+ From the 16^th year to the 28.5^th year is 13.5 years, thus: 13,5 x 2% = 27%;

Mr A’s rate of monthly pension is 45% + 27% = 72%.

- Mr A’s monthly pension is:

72% x 5,000,000 dong/month = 3,600,000 dong/month.

Ex 2: Mrs A shall enjoy his pension from 5/2017, her time of payment of social insurance premium is 26 years and 10 months, and the average monthly income for payment of social insurance premium is 3,000,000 dong/month. Mrs A’s monthly pension is calculated as follows:

- Mrs A’s rate of monthly pension:

+ Mrs A’s time of payment of social insurance premium is 26 years and 10 months; the number of odd month is 10 months which is deemed as 01 year. Thus, the number of year of payment of social insurance premium to calculate Mrs A’s is 27 years.

+ The first 15 years is calculated by 45%;

+ From the 16^th year to the 27^th year is 12 years, thus: 12 x 3% = 36%;

+ The total 02 rates above is: 45% + 36% = 81%;

Mrs A’s rate of monthly pension is calculated maximally by 75% in proportion to 25 years of payment of social insurance premium.

- Mrs A’s monthly pension is:

75% x 3,000,000 dong/month = 2,250,000 dong/month.

In addition to the above monthly pension, Mrs A still enjoys the one-time subsidy upon retirement for a number of years of payment of social insurance premium greater than 25 years. The one-time subsidy upon Mrs A’s retirement is calculated as:

(27 - 25) x 0.5 month x 3,000,000 dong/month = 3,000,000 dong.

Ex 3: Mr B shall enjoy his pension from 6/2019, his time of payment of social insurance premium is 29 years and 07 months, and the average monthly income for payment of social insurance premium is 7,000,000 dong/month. Mr B’s monthly pension is calculated as follows:

- Mr B’s rate of monthly pension is calculated as follows:

+ Mr B’s time of payment of social insurance premium is 29 years and 07 months; the number of odd month is 07 months which is deemed as 01 year. Thus, the number of year of payment of social insurance premium to calculate Mr B’s is 30 years.

+ The first 17 years is calculated by 45%;

+ From the 18^th year to the 30^th year is 13 years, thus: 13 x 2% = 26%;

Mr B’s rate of monthly pension is 45% + 26% = 71%.

- Mr B’s monthly pension is:

71% x 7,000,000 dong/month = 4,970,000 dong/month.

Ex 4: Mrs C shall enjoy his pension from 02/2018, his time of payment of social insurance premium is 28 years and 01 month, and the average monthly income for payment of social insurance premium is 6,000,000 dong/month. Mrs C’s monthly pension is calculated as follows:

- Mrs C’s rate of monthly pension:

+ Mrs C’s time of payment of social insurance premium is 289 years and 01 month; the number of odd month is 01 month which is deemed as a half year. Thus, the number of year of payment of social insurance premium to calculate Mrs C’s is 28.5 years.

+ The first 15 years is calculated by 45%;

+ From the 16^th year to the 28.5^th year is 13.5 years, thus: 13.5 x 2% = 27%;

Mrs C’s rate of monthly pension is 45% + 27% = 72%.

- Mrs C’s monthly pension is:

72% x 6,000,000 dong/month = 4,320,000 dong/month

Article 4: Retirement benefits to the persons who had a time of payment of voluntary social insurance premium

1. The time to calculate the retirement benefits to the persons who had a time of payment of voluntary social insurance premium is the total time of payment of compulsory and voluntary social insurance premium, excluding the time calculated for entitlement to one-time social insurance.

2. Where the persons participating in voluntary social insurance have the time of entitlement to retirement benefits from full 20 years or more with under 20 years of payment of compulsory social insurance premium, the condition for pension entitlement age is 60 for male employees and 55 for female employees.

3. Where the persons participating in voluntary social insurance have full 20 years of payment of compulsory social insurance premium, the condition for pension entitlement age shall comply with the regulations of law on compulsory social insurance.

Ex 5: Mrs D has the time of retirement benefits of 22 years of which the time of payment of compulsory social insurance premium is 20 years and 03 months and during the time of 20 years and 03 months, she has 16 years working at place with area allowance coefficient as 0.7. Thus, the condition for Mrs D’s pension entitlement age is full 50 years.

4. Where the female employees working full time or part time at communes, wards or towns participate in compulsory social insurance and are eligible for entitlement to pension in accordance with the provisions in Clause 3, Article 54 of the Law on social insurance but reserve the time of payment of social insurance premium and continue to participate in voluntarary social insurance, they shall be entitled to their pension upon request.

The time calculated for pension shall comply with the provisions in Clause 1 of this Article. Where this period of time is under 20 years, the monthly pension is based on the provisions in Clause 4, Article 56 of the Law on social insurance. Where this period of time is from full 20 years or more, the monthly pension is based on the provisions in Article 74 of the Law on social insurance.

Ex 6: Mrs E is a Vice President of communal Women's Union. She has 15 years of payment of compulsory social insurance premium and is full 55 years of age. She then reserves the time of payment of social insurance premium and continues to participate in voluntary social insurance for additional 02 years and 08 months and requests the entitlement to pension. Thus, Mrs E shall enjoy her pension with the time calculated for pension entitlement as 17 years and 08 months.

5. The average salary and monthly income for payment of social insurance premium to calculate the one-time pension and allowances shall comply with the provisions in Clause 4, Article 5 of Decree No. 134/2015/ND-CP.

Ex 7: Mr E has 15 years and 06 months of payment of compulsory social insurance premium based on his average salary as 5,100,000 dong/month; he has a period of time of 10 years and 09 months of payment of compulsory social insurance premium with the total monthly incomes for payment of voluntary social insurance premium (which has been adjusted on the basis of consumer price index) of 774,000,000 dong. The average salary and monthly income for payment of social insurance premium are: 

Article 5. Time for pension entitlement

1. The time for pension entitlement is based on the provisions of Article 76 of the Law on social insurance and Clause 1, Article 6 of Decree No. 134/2015/ND-CP and is done as follows:

a) The time for pension entitlement is the 1^st date of the month succeeding the month of birth the participants of social insurance are eligible for entitlement to their pension in accordance with the provisions under Point a and b, Clause 2, Article 5 of Decree No. 134/2015/ND-CP. Where the month of birth is December, the time to enjoy the pension is the 1^st date of January of the year succeeding the year the participants of social insurance are eligible for entitlement to their pension.

Ex 8: Mrs D in example 5 was born on 01/12/1967. She has 22 years of payment of social insurance premium from 7/1995 to 6/2017. The time Mrs D shall enjoy her pension is from 01/01/2018.

b) Where the date and month of birth of the participants of social insurance cannot be defined (only the year of birth is defined), the time to enjoy the pension is 01 of January of the year succeeding the year the participants of social insurance are eligible for entitlement to their pension in accordance with the provisions under Point a and b, Clause 2, Article 5 of Decree No. 134/2015/ND-CP.

c) Where the participants of social insurance are eligible for entitlement to their pension in accordance with the provisions under Point a and b, Clause 2, Article 5 of Decree No. 134/2015/ND-CP but still continue their participation in voluntary social insurance, the time to enjoy their pension is the 1^st date of the month succeeding the month of stoppage of payment of voluntary social insurance premium to request the pension entitlement.

Ex 9: Mr G was born on 21/8/1957, by the end of 8/2017, he has 20 years of payment of social insurance premium. Mr G still participates in voluntary social insurance to the end of 12/2017. In 12/2017, Mr G requests his pension entitlement. The time Mr G enjoys his pension is from 01/01/2018.

Ex 10: Mrs E in example 6 continues her participation in voluntary social insurance to the end of 02/2018 and stops payment of premium and in 7/2018, she requests her pension entitlement. The time Mrs E shall enjoy her pension is from 01/3/2018, Mrs E shall receive the back pay of unreceived pension of the months without interests.

2. Where the participants of voluntary social insurance wish to make one-time payment voluntarily for the years of missing payment in accordance with the provisions in Clause 2, Article 8 of this Circular to meet the conditions for their pension entitlement, the time to enjoy the pension is from the 1^st date of the month succeeding the month of full payment of premium for the years of missing payment.

Ex 11: In 8/2016, Mrs G is full 55 years of age and has 17 years and 06 months of payment of social insurance premium. Mrs G wishes to make one-time payment of voluntary social insurance premium for the years of missing payment to meet the condition for entitlement to her monthly pension. Mrs G has fully paid the amount of the years of missing payment to the social insurance agency. Thus, the time Mrs G shall enjoy her pension is from 01/9/2016.

Ex 12: Mr H shall be full 60 years of age and has 18 years and 05 months of payment of social insurance premium. Mr H wishes to make one-time payment of voluntary social insurance premium for the years of missing payment to meet the condition for entitlement to her monthly pension. Mr H does not fully pay paid the amount of the years of missing payment to the social insurance agency until 6/2018. Thus, the time Mr H shall enjoy his pension is from 01/7/2018.

Article 6. One-time social insurance

1. The persons participating in voluntary social insurance shall enjoy the one-time social insurance in accordance with the provisions in Clause 1, Article 77 of the Law on social insurance, Clause 1, Article 1 of Resolution No. 93/2015/QH13 dated 22/06/2015 of the National Assembly on implementation of policy on entitlement to one-time social insurance for the employees and Article 7 of Decree No. 134/2015/ND-CP.

2. Rate of entitlement to one-time social insurance:

a) The rate of entitlement to one-time social insurance complies with the provisions under Point a and b, Clause 2, Article 77 of the Law on social insurance, Clause 3, Article 1 of Resolution No. 93/2015/QH13 dated 22/06/2015 of the National Assembly on implementation of policy on entitlement to one-time social insurance for the employees.

b) The rate of entitlement to one-time social insurance of the participants of social insurance who have less than one year (12 months) of payment of social insurance premium is calculated by 22% of the total income of months for payment of social insurance premium. The maximum rate is equal to 02 months of average income for payment of social insurance premium in which the monthly income paid for social insurance premium to calculate the one-time social insurance is adjusted on the basis of consumer price index in accordance with the provisions in Clause 2, Article 4 of Decree No. 134/2015/ND-CP.

c) Upon calculating the rate of entitlement to one-time social insurance, if the time of payment of social insurance premium has odd month, then from 01 to 06 months, it is deemed as a half year or 01 year if from 07 to 11 months.

In case of time of payment of social insurance premium before and after 01/01/2014 but the time of payment before 01/01/2014 has odd months, such odd months shall be switched to the period of payment of social insurance premium from 01/01/2014 onwards as a basis for calculating the one-time social insurance.

Ex 13: Mrs H has 10 years and 08 months of payment of social insurance premium with her average salary and monthly income of 4,500,000 dong/month for payment of social insurance premium. In 8/2016, she requests the entitlement to one-time social insurance. Mrs H’s process of payment of social insurance premium is as follows:

- From 01/2003 to 8/2009: Paid the compulsory social insurance premium (06 years and 08 months).

- From 9/2009 to 8/2013: Paid the voluntary social insurance premium (04 years).

Mrs H’s total time of payment of social insurance premium rounded is 11 years. Thus, Mrs H’s rate of entitlement to one-time social insurance is calculated as follows:

1.5 month/year x 11 years x 4,500,000 dong/month = 74,250,000 dong

Ex 14: Mr K has 09 years and 05 months of payment of social insurance premium (including 05 years and 02 months of payment of social insurance premium before 01/01/2014) with the average monthly income of 5,000,000 dong for payment of social insurance premium. Mr K’s rate of entitlement to one-time social insurance is calculated as follows:

- Mr K has 05 years and 02 months of payment of social insurance premium; 02 odd months shall be switched to the period from 2014. Thus, the number of month of payment of social insurance premium to calculate Mr K’s one-time social insurance is 05 years before 2014 and 04 years and 05 months of payment of social insurance premium for the stage from 2014 onwards (4.5 years)

- Mr K’s rate of entitlement to one-time social insurance is calculated as follows:

(1.5 month/year x 5 years + 2 months/year x 4.5 years) x 5,000,000 dong/month = 82,500,000 dong.

d) The rate of entitlement to one-time social insurance does not include the amount provided by the State as assistance for payment of voluntary social insurance premium, except for the case specified under Point c, Clause 1, Article 77 of the Law on social insurance. The calculation of rate of entitlement to one-time social insurance is done in accordance with the provisions under Point a of this Clause, then minus the amount provided by the State as assistance for payment of voluntary social insurance premium.

The amount provided by the State as assistance for payment of voluntary social insurance premium is calculated by the total amount provided by the State as assistance of each month for payment of voluntary social insurance premium. The monthly assistance is calculated by the following formula:

Ex 15: Mr K in example 14, in 09 years and 05 months of payment of social insurance premium, there is 01 year and 03 months (15 months) of participation in voluntary social insurance with the assistance of payment of premium provided by the State (assuming that the State provides the assistance of 700,000 dong/month based on the poverty line of rural areas and the assistance percentage to Mr K as 10%). Mr K’s rate of entitlement to one-time social insurance is calculated as follows:

- Total amount provided by the State as assistance for Mr K:

(0.22 x 700,000 dong/month x 10%) x 15 months = 231,000 dong

- Mr K’s rate of entitlement to one-time social insurance:

82,500,000 dong – 231,000 dong = 82,269,000 dong

Section 2. SURVIVORSHIP BENEFITS

Article 7. Survivorship benefits for the relative of participant of voluntary social insurance who died but had a period of time of payment of compulsory social insurance premium

1. The time to calculate the survivorship benefits for the participant of voluntary social insurance who had a period of time of payment of compulsory social insurance premium is the total time of payment of compulsory social insurance premium and voluntary social insurance premium but excluding the time calculated for entitlement to one-time social insurance.

2. Funeral allowances:

a) The person in charge of funeral shall receive the funeral allowances when the participant of voluntary social insurance is subject to one of the cases specified in Clause 2, Article 8 of Decree No. 134/2015/ND-CP.

b) The rate of funeral allowances is 10 times of base salary at the time the participant of voluntary social insurance or the person enjoying pension dies or is declared dead by the Court.

3. The monthly survivorship allowances are done in accordance with the provisions in Clause 3, Article 8 of Decree No. 134/2015/ND-CP.

4. One-time survivorship allowances

a) When the participants of voluntary social insurance dies or is declared dead by the Court but their relatives are not subject to the monthly survivorship allowances in accordance with the provisions in Clause 3, Article 8 of Decree No. 134/2015/ND-CP or are subject to the monthly survivorship allowances in accordance with the provisions in Clause 3, Article 8 of Decree No. 134/2015/ND-CP but their relatives wish to enjoy the one-time survivorship allowances in accordance with the provisions in Clause 4, Article 8 of Decree No. 134/2015/ND-CP, their relatives shall be entitled to one-time survivorship allowances.

b) The rate of one-time survivorship allowances is done in accordance with the provisions in Clause 2, Article 81 of the Law on social insurance.

c) When calculating the one-time survivorship allowances for the persons who are paying the social insurance premium or are reserving the time of payment of social insurance premium die but the time of payment of social insurance premium has odd months, then from 01 to 06 months, it is deemed as a half year or 01 year if from 07 to 11 months.

If before 01/01/2014, the time of payment of social insurance premium has odd months, such odd months are switched to the period from 01/01/2014 onwards as a basis for calculating the one-time survivorship allowances.

Ex 16: Mr M died from disease and has a period of time of payment of social insurance premium from 6/2007 to 11/2017 with his average salary and monthly income of 6.500.000 dong/month for payment of social insurance premium. The one-time survivorship allowances for Mr M’s relative is calculated as follows:

- Mr M has 06 years and 07 months of payment of social insurance premium in the period before 01/01/2014 and has 03 years of 11 months of payment of social insurance premium in the period from 01/01/2014 onwards.

- The rate of one-time survivorship allowances for Mr M’s relative is calculated as follows (payment for 06 years made before 2014 and payment for 4.5 years made from 2014 onwards):

(1.5 months/year x 6 years + 2 months/year x 4.5 year) x 6.500.000 dong/month= 117,000,000 dong.

d) The rate of one-time survivorship allowances for the relative of person who is enjoying his pension but died shall comply with the provisions in Clause 3, Article 81 of the Law on social insurance and is equal to at least 03 months of current pension.

Ex 17: Mr N participates in voluntary social insurance and has 15 years and 09 months of payment of compulsory social insurance premium. He shall enjoy pension from 6/2024. In 7/2024, Mr N died with his current pension of 6,500,000 dong/month before his death. The rate of one-time survivorship allowances for Mr N’s relative is calculated as follows

48 months x 6,500,000 dong/month = 312,000,000 dong

Ex 18: Mr P shall enjoy his pension from 01/2029. In 5/2030, he died (had enjoyed for 16 months) with his current pension of 5,950,000 dong/month before his death. The rate of one-time survivorship allowances for Mr P’s relative is calculated as follows:

[48 months - (16 months - 2 months) x 0.5] x 5,950,000 dong/month = 243,950,000 dong

Ex 19: Mrs N shall enjoy her pension from 6/2020 with 20 years of payment of voluntary social insurance premium (She has not participated in compulsory social insurance). In 7/2028, Mrs N died (she enjoyed her pension for 96 months) with her current pension of 5,000,000 dong/month before her death. The rate of one-time survivorship allowances for Mrs N’s relative is calculated as follows:

[48 months - (96 months - 2 months) x 0.5] x 5,000,000 dong/month = 5,000,000 dong.

Thus, Mrs N’s relative shall receive the one-time survivorship allowances equal to at least 03 months of current pension:

3 months x 5,000,000 dong/month = 15,000,000 dong.