Thông tư 06/2021/TT-BLĐTBXH sửa đổi Thông tư 59/2015/TT-BLĐTBXH hướng dẫn Luật Bảo hiểm xã hội về bảo hiểm xã hội bắt buộc do Bộ trưởng Bộ Lao động - Thương binh và Xã hội ban hành

MINISTRY OF LABOR - WAR INVALIDS AND SOCIAL AFFAIRS --------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ----------------
No. 06/2021/TT-BLDTBXH	Hanoi, July 07, 2021

 

CIRCULAR

AMENDMENT TO CIRCULAR NO. 59/2015/TT-BLDTBXH DATED DECEMBER 29, 2015 OF MINISTER OF LABOR - WAR INVALIDS AND SOCIAL AFFAIRS ELABORATING TO LAW ON SOCIAL INSURANCE ON COMPULSORY SOCIAL INSURANCE

Pursuant to Law on Social Insurance dated November 20, 2014;

Pursuant to Resolution No. 93/2015/QH13 dated June 22, 2015 of the National Assembly on implementing lump-sum social insurance payment for workers;

Pursuant to Decree 115/2015/ND-CP dated November 11, 2015 of the Government on elaborating to Law on Social Insurance on compulsory social insurance;

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

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

At request of Director General of the Department of Social Insurance;

Minister of Labor - War Invalids and Social Affairs promulgates Circular on amendment to Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of Minister of Labor - War Invalids and Social Affairs elaborating to Law on Social Insurance on compulsory social insurance.

Article 1. Amendment to Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of Minister of Labor - War Invalids and Social Affairs elaborating to Law On Social Insurance on compulsory social insurance

1. Add the following to Clause 1 Article 2 as follows:

 “Part-time workers in communes, wards and towns who are also individuals concluding employment contracts under Point a and Point b Clause 1 Article 2 of Law on Social Insurance shall participate in compulsory social insurance under eligibility under Point a and Point b Clause 1 Article 2 of Law on Social Insurance.”

2. Amend Point b Clause 2 Article 6 as follows:

b) A month of sick leave is calculated from the initial date of sick leave to its preceding date in the following month. In case of incomplete months of sick leave, sickness benefits of the remaining days of sick leave months shall be calculated using the following formula but not exceeding the sickness benefits of one month:

Sickness benefits for illnesses that required prolonged treatment in incomplete months	=	Salary contribution to social insurance of the month preceding the month of leave	x	Percentage of sick benefits (%)	x	Number of leave days under sick benefits
		24 days

In which:

- Percentage of sick benefits conforms to Point a of this Clause.

- Number of leave days under sick benefits include holidays, Tet holidays and weekly leaves.

Example 9: Ms. N who is participating in compulsory social insurance must take leave due to contracting illnesses that require prolonged treatment from May 29, 2021 to August 25, 2021. Assuming monthly salary that serves as the basis for paying social insurance of April 2021 of Ms. N is VND 8,000,000, the entire sick period of Ms. N shall be 75%.

- Number of months of sick leave of Ms. N is 2 months (from May 29 to July 28, 2021).

- Number of days in an incomplete month of Ms. N is 28 days (from July 29 to August 25, 2021).

- Sick benefits in a month of Ms. N is: VND 8,000,000 x 75% = VND 6,000,000.

- Sick benefit of days in incomplete months (28 days) of Ms. N is calculated as follows:

Sick benefit of 28 days in the incomplete month	=	VND 8,000,000	x	75 (%)	x	28 days
		24 days
= VND 7,000,000

Since sick benefits of 28 days calculated using formula above (VND 7,000,000) and higher than sick benefits of one month (VND 6,000,000), sick benefit of days in the incomplete month of Ms. N shall equal sick benefit of one month which is VND 6,000,000.

Thus, sick benefits for illnesses requiring prolonged treatment from May 29, 2021 to August 25, 2021 of Ms. N: VND 6,000,000 x 2 months + VND 6,000,000 = VND 18,000,000.”

3. Add the following to Clause 3 Article 6 as follows:

 “Workers who contribute social insurance to sickness and maternity fund, are subject to sicknesses or accidents and unable to work or must take leave to take care of children under 7 years of age who are sick with leave period of 14 days or more in the month (including cases of unpaid leave) shall receive sick benefits calculated based on salaries contributed to social insurance of the month preceding the month of leave. In case workers remain sick and must take leave in subsequent months, sick benefits shall be calculated based on salaries serving as the basis for social insurance of the month preceding the month of leave.”

4. Insert Clause 1a after Clause 1 Article 7 as follows:

 “1a. Maximum time of rest and recovery in a year shall conform to Clause 2 Article 29 of law on Social Insurance. Determination of maximum time for rest and recovery in a year shall be based on the latest sick leave prior to taking rest and recovery (illnesses requiring prolonged treatment or illnesses as a result of surgery or other illnesses).”

5. Add Point c and Point d to Clause 2 Article 9 as follows:

 “c) In case the mother participates in social insurance but is ineligible for postpartum benefits while the father is eligible according to Point a of this Clause, the father shall receive lump-sum payment when delivery according to Article 38 of Law on Social Insurance.

d) Determination of the period of 12 months before delivery for male workers and husbands of surrogacy mothers who receive lump-sum payment when delivery shall conform to Clause 1 of this Article.”

6. Amend the first paragraph of Clause 3 Article 10 as follows:

 “3. In case of female workers expecting a twins who decease upon birth or suffer from stillbirth, time of receiving postpartum benefits and lump-sum payment upon delivery shall be calculated based on total number of children.”

7. Add Clause 4 and Clause 5 to Article 10 as follows:

 “4. Male workers contributing compulsory social insurance to sickness and maternity fund shall receive maternity benefits according to Clause 2 Article 34 of Law on Social Insurance when their wives give birth and in case of taking multiple leaves, initial date of the latest leave must be within 30 days from the initial date of giving birth and total time of maternity leave must not exceed the total leave period prescribed by the law.

5. When calculating period of maternity benefits under Article 32 and Article 33 and Clause 2 Article 34 and Article 37 of Law on Social Insurance for cases where workers are taking annual leave or permitted leave or unpaid leave according to labor laws, the period that overlaps with annual leave, permitted leave and unpaid leave shall not be eligible for receiving benefits; leave periods other than annual leave, permitted leave and unpaid leave shall be eligible for maternity benefits according to Article 32, Article 33, Clause 2 Article 34 and Article 37 of Law on Social Insurance.”  

8. Add the following to Clause 1 Article 13 as follows:

 “The first 30 working days according to Clause 1 Article 41 of Law on Social Insurance refers to 30 working days following the period of maternity benefits where workers’ health has not fully recovered.

Female workers who work before maternity leave expires according to Article 40 of Law on Social Insurance shall no longer eligible for postpartum rest and recovery benefits.”

9. Add Clause 3 and Clause 4 to Article 13 as follows:

 “3. For female workers who receive both rest and recovery benefits after maternity benefit period under Article 33 of Law on Social Insurance and rest and recovery benefits after maternity benefit period under Clause 1 or Clause 3 Article 34 of Law on Social Insurance, rest and recovery period in the year must not exceed the maximum period under Clause 2 Article 41 of Law on Social Insurance.

4. Workers who do not take the leave shall not receive rest and recovery benefits.”

10. Amend Article 14 as follows:

 “Article 14. Dossier for settlement of maternity benefits

1. Dossiers and settlement of maternity benefits and postpartum rest and recovery benefits shall conform to Article 101, Article 102, and Article 103 of Law on Social Insurance and Article 5 of Decree No. 115/2015/ND-CP.

2. Workers are responsible for submitting dossiers as per the law to employers within 45 days of returning to work.

In case workers terminate employment contracts, working contracts or resign before giving birth, adopting or fostering children, workers shall submit dossiers and present social insurance number to social insurance authority.”

11. Amend Clause 2 Article 15 as follows:

 “2. Determination of period for working in taxing, toxic, hazardous or particularly taxing, toxic, hazardous, occupations and working in regions with particularly difficult socio-economic conditions including the period of working in areas with regional allowance coefficient of 0.7 or higher before January 1, 2021 which serve as the basis for processing retirement benefits shall be implemented as follows:

a) For workers who are working in taxing, toxic, hazardous or particularly taxing, toxic, hazardous occupations according to the list issued by Ministry of Labor - War Invalids and Social Affairs or working in areas with difficult socio-economic conditions including period of working in areas with regional allowance coefficient of 0.7 or higher before January 1, 2021:

a1) The period in which workers must leave to receive treatment and recovery due to occupational diseases or accidents (while receiving full salaries and social insurance contribution from the employers) counts.

a2) The period in which workers are sent to work, study, cooperate without working in taxing, toxic, hazardous or particularly taxing, toxic, hazardous occupations according to the list issued by Ministry of Labor - War Invalids and Social Affairs or working in areas with difficult socio-economic conditions including period of working in areas with regional allowance coefficient of 0.7 or higher before January 1, 2021 does not count.

a3) The period where workers submit a lump-sum payment for the missing period in retirement and death benefit fund in order to receive pensions does not count.

b) When determining period of working in areas with regional allowance coefficient of 0.7 or higher before January 1, 1995 to serve as the basis for processing retirement benefits, conform to Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 5, 2005 of Ministry of Home Affairs, Ministry of Labor – War Invalids and Social Affairs, Ministry of Finance and Committee of Ethnic Affairs (hereinafter referred to as “Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT”). For areas where the Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT does not prescribe or prescribes regional allowance coefficient less than 0.7 while workers have already worked in areas with regional allowance coefficient of 0.7 or higher in reality according to previous documents on regional benefits, rely on said documents to determine period of working in areas with regional allowance coefficient of 0.7 or higher to serve as the basis for reviewing eligibility for retirement benefits.

For workers who worked in Battlefields B and C before April 30, 1975 before August 31, 1989, this period is considered period of working in areas with regional allowance coefficient of 0.7 to serve as the basis for reviewing eligibility for retirement benefits.”

12. Add Point c to Clause 3 Article 15 as follows:

 “c) In case female workers who are officials of communes or part-time employees in communes, wards, towns with 15 to less than 20 years of contributing to compulsory social insurance, retire and suspend contribution to social insurance before January 1, 2016 request for pension from January 1, 2016 and are eligible for receiving pension, they shall receive pension according to Clause 3 Article 54 of Law on Social Insurance and amendment thereto under Point a Clause 1 Article 219 of Civil Code 2019. 

In case of continuing to contribute to voluntary social insurance, retirement benefits shall conform to Clause 4 Article 4 of Circular No. 01/2016/TT-BLDTBXH dated February 18, 2016 of Ministry of Labor – War Invalids and Social Affairs.

In case of continuing to contribute to compulsory social insurance (while no longer hold titles officials of communes or part-time employees in communes, wards, towns), retirement benefits shall be processed according to Clause 1, Clause 4 Article 54 and Article 55 of Law on Social Insurance and amendment thereto under Point a and Point b Clause 1 Article 219 of the Civil Code 2019.”

13. Add Clause 5 to Article 15 as follows:

 “5. Workers under Point dd and Point e Clause 1 Article 2 of Law on Social Insurance subject to cashiering of military titles or the people’s public security titles shall have their eligibility for pensions conforming to Clause 1 Article 54 and Clause 1 Article 55 of Law on Social Insurance and amendment thereto under Point a and Point b Clause 1 Article 219 of the Labor Code 2019 and guidance under this Circular.”

14. Amend Article 16 as follows:

 “Article 16. Eligibility for receiving pensions after losing working capacity

1. From January 1, 2021, eligibility for receiving pensions after losing working capacity of workers shall conform to Article 55 of Law on Social Insurance and amendment thereto under Point b Clause 1 Article 219 of the Labor Code 2019.

2. Determination of age for calculation of years of early retirement to serve as the basis for calculating reduction of pensions according to Clause 3 Article 56 of Law on Social Insurance shall conform to Clause 3 Article 7 of Decree No. 135/2020/ND-CP dated November 18, 2020 of the Government on retirement age (hereinafter referred to as “Decree No. 135/2020/ND-CP”), in which, using date of early retirement of workers to determine age based on retirement age is prescribed under Clause 2 Article 4 and Clause 2 Article 5 of Decree No. 135/2020/ND-CP.  

15. Amend Clause 1 Article 17 as follows:

 “1. Monthly salaries of workers eligible according to Article 16 of this Circular are calculated as specified under Clause 1 and Clause 2 Article 7 of Decree No. 115/2015/ND-CP, in which for every year between the workers’ age when they retire and the retirement age regulated by laws, reduce by 2%.

Example 24: Ms. A is 53 years old, working in normal conditions, suffering from working capacity reduction of 61%, contributing to social insurance for 26 years and 4 months and retiring while receiving pensions from June 1, 2016. Pension percentage of Ms. A is calculated as follows:

- The first 15 years equals 45%;

- The 16^th year to the 26^th year is 11 years, add: 11 x 3% = 33%;

- 4 months is calculated as half a year, add: 0.5 x 3% = 1.5%

- The sum of percentages above: 45% + 33% + 1.5% = 79.5% (take the maximum value of 75%);

- Ms. A retires 2 years before the age of 55 and thus calculated pension percentage shall be reduced by: 2 x 2% = 4%;

Thus monthly pension percentage of Ms. A is 75% - 4% = 71%. In addition, since Ms. A contributes to social insurance for longer than 25 years, she shall receive a lump-sum benefits upon retirement equal to: 1.5 year x 0.5 of average monthly salary serving as the basis for social insurance contribution.

a) In case the time period between early retirement age and retirement age regulated by law is less than 6 months, do not reduce pension percentage; in case the time period between early retirement age and retirement age regulated by law is 6 months or more, reduce pension percentage by 1%.

b) Age for calculation of year gap between early retirement age and retirement age regulated by law for calculation of reduction of pension percentage shall conform to Clause 3 Article 7 of Decree No. 115/2015/ND-CP.

From January 1, 2021, age for calculation of year gap between early retirement age and retirement age regulated by law for calculation of reduction of pension percentage shall conform to Clause 3 Article 7 of Decree No. 135/2020/ND-CP.

Example 25: Ms. K is working in normal conditions, suffering from working capacity reduction of 61%, retiring and receiving monthly pension in April, 2021 at 50 years and 5 months old, contributing to social insurance for 28 years. Her pension percentage is calculated as follows:

- The first 15 years equals 45%;

- The 16^th year to the 28^th year is 13 years, add: 13 x 2% = 26%;

- Sum of 2 percentages above: 45% + 26% = 71%;

- At the time of retirement, Ms. K is 50 years and 5 months olds (4 years and 11 months before the legitimate retirement age of 55 years and 4 months old), percentage reduction as a result of early retirement is 9% (4 x 2%+ 1% = 9%);

Thus monthly pension percentage of Ms. K is 71% - 9% = 62%.

Example 26: Mr. Q is born on January 14, 1967, retiring and receiving pensions from November 1, 2021 with 34 years of contributing to social insurance, working in particularly taxing, toxic, hazardous occupations for 15 years, suffering from working capacity reduction of 61%. Pension percentage of Mr. Q is calculated as follows:

- The first 19 years equals 45%;

- The 20^th year to the 34^th year is 15 years, add: 15 x 2% = 30%;

- Sum of 2 percentages above: 45% + 30% = 75%;

- At the time of retirement, Mr. Q is 54 years, 9 months, and 17 days old, time between early retirement age and legitimate retirement age is under 6 months thus Mr. Q shall not be susceptible to pension percentage reduction;

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

16. Add Clause 3 and Clause 4 to Article 17 as follows:

 “3. For part-time employees in communes, wards, towns with at least 20 years of contributing to compulsory social insurance under eligibility other than part-time employees in communes, wards, towns, and receiving pension lower than statutory pay rate upon retirement, their monthly pension shall equal the statutory pay rate.

4. Number of years of contributing to social insurance corresponding to 45% of pension percentage is determined based on initial month of receiving monthly pension of workers.”

17. Amend Clause 5 Article 18 as follows:

 “5. Time of receiving pensions for cases where original documents under Point b Clause 2 Article 3 of Decree No. 89/2020/ND-CP dated August 4, 2020 of the Government are no longer available shall be the time specified under follow-up documents of Vietnam Social Security.”

18. Amend the last paragraph of Clause 1 Article 20 as follows:

 “Monthly salary serving as the basis for social insurance contribution is adjusted salary according to Clause 1 Article 63 of Law on Social Insurance.”

19. Add Clause 3a after Clause 3 Article 20 as follows:

 “3a. When calculating average monthly salary serving as the basis for social insurance contribution to calculate pensions and lump-sum benefits with periods of contributing social insurance before October 1, 2004 according to salary policies of the Government, monthly salary serving as the basis for social insurance contribution of these periods shall be converted based on salary policies at the time of receiving pensions and death benefits. With respect to workers working in enterprises that contribute to social insurance according to salary policies of the Government and receiving social insurance from January 1, 2016, monthly salary serving as the basis for social insurance contribution before October 1, 2004 above shall be converted based on salaries according to Decree No. 205/2004/ND-CP dated December 14, 2004 of the Government.”

20. Amend Clause 4 Article 20 as follows:

 “4. Pensions of workers who conform to salary policies of the Government and contribute to social insurance including occupation seniority pay, later transition to occupations with or without occupation seniority pay and then retire shall conform to Clause 6 Article 9 of Decree No. 115/2015/ND-CP and conform to following guidelines:  

a) In case monthly salary serving as the as the basis for social insurance contribution of the last years that serve as the basis for calculating pensions does not include seniority pay, apply the sum of average monthly salary serving as the basis for social insurance contribution of the years leading up to retirement and the highest seniority pay (if workers have received) calculated based on period of social insurance contribution including occupation seniority pay converted based on salary policies applicable at the time of receiving retirement benefits to calculate pensions.

b) In case monthly salary serving as the basis for social insurance contribution of the last years that serve as the basis for calculating pensions already includes seniority pay, average monthly salary serving as the basis for social insurance contribution for calculating pensions shall conform to Clause 1 Article 9 of Decree No. 115/2015/ND-CP and Clause 1 of this Article.

c) In case monthly salary serving as the basis for social insurance contribution of last years for calculation pensions include periods of contribution with seniority pay and periods without seniority pay, conform to Point b of this Clause. In case periods of social insurance includes periods of contribution where seniority pay is higher than monthly salary serving as the basis for social insurance contribution of the last years, may use monthly salary serving as the basis for social insurance contribution including seniority pay of respective years under Clause 1 of this article (converted based on salary policies applicable at the time of receiving retirement) to calculate average monthly salary serving as the basis for social insurance contribution.

Example 40: Mr. P is currently a Senior Lecturer, started working from before 1995, has periods of working with seniority pay and periods of working without seniority pay. Mr. P retires and receive retirement benefits from April 1, 2021 with total social contribution period of 36 years and 6 months with 32 years of seniority. Salary contributing to social insurance of Mr. P of the least few years leading up to retirement is as follows:

- From April, 2011 to August, 2011 = 5 months, pay rate of 6.2 and with no seniority pay;

- From September, 2011 to March, 2012 = 7 months, pay rate of 6.2 and with seniority pay of 26%;

- From April, 2012 to March, 2013 = 12 months, pay rate of 6.2 and with seniority pay of 27%;

- From April, 2013 to March, 2014 = 12 months, pay rate of 6.2 and with seniority pay of 28%;

- From April, 2014 to March, 2015 = 12 months, pay rate of 6.56 months and with seniority pay of 29%;

- From April, 2015 to March, 2016 = 12 months, pay rate of 6.56 and with seniority pay of 30%;

- From April, 2016 to August, 2019 = 36 months, pay rate of 6.92 and with no seniority pay;

- From April, 2019 to March, 2020 = 12 months, pay rate of 7.28 and with seniority pay of 31%;

- From April, 2020 to March, 2021 = 12 months, pay rate of 7.28 and with seniority pay of 32%;

In case of Mr. P, pensions calculated based on average monthly salary serving as the basis for social insurance contribution of the last 5 years leading to retirement (from April, 2016 to March, 2021) is lower than pensions calculated based on monthly salary serving as the basis for social insurance contribution of 5 adjacent years with seniority pay (From April, 2011 to March, 2016. Thus, average monthly salary for calculating pensions of Mr. P is calculated based on average monthly salary serving as the basis for social insurance contribution of the period from April, 2021 to March, 2016.”

21. Add Clause 6 to Article 20 as follows:

 “6. For workers whose working period before January 1, 1995 is considered to have contributed to social insurance while the workers do not receive salaries (paid by points or food for cases of preschool teachers, presidents of commune cooperatives, etc.), only take into account periods of contributing to social insurance to calculate benefits (pension percentage, etc.); average monthly salary serving as the basis for social insurance contribution for calculation of pensions and social benefits does not include the period workers contributed to social insurance without receiving salaries.”  

22. Insert to the first paragraph of Clause 2 Article 21 as follows:

 “In case periods of contributing to social insurance include incomplete months, conform to Clause 4 Article 19 hereof.”

23. Add the following to the end of Clause 1 Article 25 as follows:

 “Time for considering age for relatives of workers according to Clause 2 of Article 67 of Law on Social Insurance shall be the last day of the month in which workers decease.

When processing death benefits, if documents of relatives of workers cannot identify date of birth, use January 1 of the year of birth to calculate age.

Income of relatives of workers to serve as the basis for processing monthly death benefits according to Clause 3 Article 67 of Law on Social Insurance shall be determined in the month where the workers decease. Relatives who have been receiving monthly death benefits as per the law and later have income higher than statutory pay rate shall continue to receive monthly death benefits.”

24. Add Article 27a after Article 27 as follows:

 “Article 27a. Lump-sum death benefits

1. When determining age of children to serve as the basis for processing death benefits, in case relatives eligible for monthly death benefits wish to receive lump-sum death benefits, children under 6 years of age shall be counted to the month following the month where the children are 6 years old. 

2. Cases where lump-sum death benefits or monthly death benefits have been processed as per the law, lump-sum death benefits shall not be returned in order to receive monthly death benefits and vice versa.”

25. Add Article 27b after Article 27 as follows:

 “Article 27b. Death benefits for individuals participating in social insurance or suspending social insurance and receiving monthly benefits for occupational diseases and accidents.

When workers contributing to social insurance or suspending social insurance contribution and receiving monthly benefits for occupational diseases and accident decease, their relatives may choose to receive death benefits at a higher rate depending on deceased beneficiaries of occupational disease and accident benefits or individuals receiving social insurance, suspending social insurance  

26. Amend Clause 2 and Clause 3 Article 30 as follows:

 “2. From January 1, 2018 to December 31, 2020, monthly salary serving as the basis for social insurance contribution shall be salaries and salary-based allowances according to Clause 1 of this Article and other amounts according to Point a Clause 3 Article 4 of Circular No. 47/2015/TT-BLDTBXH.

From January 1, 2021, monthly salary serving as the basis for social insurance contribution shall be salaries, salary-based allowances and other payments under Point a, Sub-point b1 Point b and Sub-point c1 Point c Clause 5 Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of Ministry of Labor – War Invalids and Social Affairs.

3. Monthly salary serving as the basis for compulsory social insurance contribution does not include other benefits and policies such as awards according to Article 104 of the Labor Code, invention awards; mid-shift meal; travel, communication, accommodation, childcare allowances; allowances when relatives of workers decease, relatives of workers get married, birthday of workers, allowances for workers facing difficulty as a result of occupational diseases and accidents, and other allowances and benefits specified separately under employment contracts according to Sub-point c2 Point c Clause 5 Article 3 of Circular No. 10/2020/TT-BLDTBXH.”.

27. Add the following to Point a Clause 2 Article 31:

 “For workers who used to work in battlefield B which is also eligible for regional allowances according to Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT, they shall receive regional allowances at a higher rate.”

28. Add Point c to Clause 2 Article 35 as follows:

 “c) In case workers who are receiving salaries as per the law prior to travelling for cooperation have the last years for calculating monthly salary serving as the basis for social insurance contribution including time of working abroad, monthly salary serving as the basis for social insurance contribution of the period of working abroad shall be determined based on salaries prior to travelling abroad in order to calculate pensions and social insurance benefits.  

For workers whose time of working abroad is included for calculation of retirement benefits and death benefits according to Clause 2 Article 23 of Decree No. 115/2015/ND-CP, monthly salary serving as the basis for social insurance contribution of the period of working abroad that serves as the basis for calculating average monthly salary serving as the basis for social insurance contribution shall equal twice the statutory pay rate at the time of receiving social insurance.”

29. Add Clause 3 to Article 38 as follows:

 “3. For workers facing decisions on retirement, awaiting retirement benefits and monthly benefits and having their working period before January 1, 1995 for people awaiting pensions and before January 1, 1998 for people awaiting monthly benefits included in calculation of social insurance, pension percentage or monthly benefit percentage shall be calculated according to policies applicable at the time of retirement of workers.”

Article 2. Entry into force

1. This Circular comes into force from September 1, 2021.

2. Annul Clause 1 Article 15, Clause 1, Clause 2 Article 18 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of Minister of Labor - War Invalids and Social Affairs elaborating to Law on Social Insurance on compulsory social insurance.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry for consideration./.

 

PP. MINISTER DEPUTY MINISTER Nguyen Ba Hoan