Chương II Thông tư 59/2015/TT-BLĐTBXH: Các chế độ bảo hiểm xã hội bắt buộc

Chapter II

BENEFITS OF COMPULSORY SOCIAL INSURANCE

Article 3. Conditions to enjoy the sickness benefits

1. The employees specified under Points a, b, c, d, dd, Clause 1 and Point b, Clause 2, Article 2 of Decree No. 115/2015/ND-CP shall enjoy the sickness benefits in the following cases:

a) The employees have disease or accident which is not work accident or treatment of injury or disease recurred due to work accident, occupational disease and must take sick leave with certification from the competent medical facility as regulated by the Ministry of Health.

b) The employees must take leave to take care of their sick children under 07 years of age with certification of the competent medical facility.

c) Female employees return to their work befire the expiration of maternity leave subject to one of the case specified under Point a and b of this Clause.

2. The employees are not entitled to sickness benefits in the following cases::

a) The employees have disease or accident and must take sick leave due to self-infliction, drunkenness or abuse of drug or drug precursor under the List issued with Decree No. 82/2013/ND-CP 19/07/ 2013 of the Government issuing the list of drug and drug precursor and Decree No. 126/2015/ND-CP dated 09/12/2015 of the Government amending and adding the list of drug and drug precursor issued with Decree No. 82/2013/ND-CP dated 19/7/2013 of the Government issuing the list of drug and drug precursor.

b) The employees take sick leave for the first treatment due to work accident or occupational disease.

c) The employees have disease or accident which is not work accident during their annual leave, personal leave, unpaid leave as prescribed by labor law; maternity leave under the law on social insurance.

Article 4. Period of time to enjoy the sickness benefits

1. The maximum period to enjoy the sickness benefits in a year specified in Clause 1, Article 26 of the Law on social insurance is calculated based on the working days, excluding public holidays, New Year holidays and weekends according to the laws on labor. This period of time is calculated from 01/01 to 31/12 of the solar year, regardless of the time of participation in social insurance of the employees.

Ex 1: Mr.D is a garment employee working in shift. He has his weekend as follows: the week from 04/01/2016 to 10/01/2016 on Wednesday on 06/01/2016, the week from 11/01/2016 to 17/01/2016 on Friday on 15/01/2016. Due to his sickness, Mr.D must take sick leave for treatment from 07/01/2016 to 17/01/2016.

The time to enjoy Mr.D’s sickness benefits is calculated from 07/01/2016 to 17/01/2016 as 10 days (excluding 01 weekend as Friday of 15/01/2016).

2. The identification of employees’ working under heavy, hazardous or dangerous or particularly heavy, hazardous or dangerous occupation or job specified in the list promulgated by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health or working in regions with regional allowance coefficient of 0.7 or higher to calculate the maximum time to enjoye the sickness benefits in a year is based on the occupation or job and working place of the employees at the point of time they have disease or accident.

Ex 2: Ms A has 13 years of compulsory social insurance payment and work in normal conditions; from 01/2016 to 9/2016, Ms A takes leave and enjoys her sickness benefits for 30 days in full. In 10/2016, Ms A assumed a heavy, hazardous or dangerous occupation. On 25/10/2016, Ms A took sick leave of 07 working days.

At the time of sick leave (10/2016), Ms A’s occupation is heavy, hazardous or dangerous, therefore the time of leave to enjoy the maximum sickness benefits of Ms A is 40 days, calculated from 25/10/2016, Ms A took her sick leave to enjoy her sickness benefits of 30 days in 2016, so her sick leave of 07 days due to sickness is entitled to sickness benefits.

Ex 3: Ms B has the social insurance payment for 10 years for her heavy, hazardous or dangerous job; from 01/2016 to 8/2016, she takes leave to enjoy her sickness benefits of 37 days; from 9/2016, Ms B assumed a job in a normal condition. On 26/9/2016, Ms B took sick leave of 03 working days.

At the time of sick leave (9/2016), Ms B worked in normal condition so the time of leave to enjoy the sickness benefits in a year of Ms B is 30 days; at that point of time, Ms B enjoyed her sickness benefits of 37 days in 2016, so Ms B shall not be entitled to sickness benefits from 26/9/2016.

3. The time to enjoy the sickness benefits for the employees who take leave due to their disease included in the List of diseases with required long-term treatment issued by the Ministry of Health specified in Clause 2, Article 26 of the Law on social insurance and is guided as follows:

Where the employees have enjoyed 180 days but continue their treatment, they shall enjoy the further sick benefits with lower level but the time for maximum continued entitlement is equal to the time of compulsory social insurance payment.

Ex 4: Ms Nguyen Thi A has a period of compulsory social insurance payment for 03 months and suffers from a disease specified in the list of diseases with required long-term treatment. The time to enjoy her maximum sickness benefits is as follows:

- A maximum of 180 days including the public holidays, New Year holidays and weekends;

- Where after the duration of 180 days has been enjoyed but still continuing the treatment, the employees shall continue the enjoy the sickness benefits but at lower level but a maximum of entitlement is equal to 03 months.

Therefore, the maximum time of leave to enjoy the sickness benefits of Ms A is 180 days and 03 months.

Ex 5: Mr B has a period of compulsory social insurance payment for 01 year and and suffers from a disease specified in the list of diseases with required long-term treatment. Mr.B has enjoyed the first 180 days, then continues his treatment and shall enjoy his sickness benefits at lower level but 01 year at most.

After stable treatment, Mr B returns to his work and has the social insurance payment for 02 years and continues his sick leave for treatment of disease (included in the List of diseases with required long-term treatment). Therefore, the time for leave fo enjoy the maximum sickness benefits of this time of treatment of Mr B will be 180 days and 3 years (the time of social insurance payment to calculate the time of maximum entitlement after the end of 180 leave days is the total time of social insurance payment).

4. Where the employees have disease or accident which is not the work accident during the time of annual leave, personal leave or unpaid leave as stipulated by law, then the time of sickness or accident coincided with the time of annual leave, personal leave or upaid leave shall not be entitled to the sickness benefits; the time of leave due to sickness or accident in addition to the time of annual leave, personal leave or unpaid leave is entitled to the sickness benefits as stipulated.

5. Where the employees have the time of leave to enjoy the sickness benefits from the end of previous year forwarded to the beginning of the next year, the time of leave to enjoy the sickness benefits of any year shall be included in the time of entitlement to sickness benefits of such year.

Article 5. Time to enjoy the benefits upon child’s sickness

1. The maximum time to enjoy the benefits upon child’s sickness in a year for each child specified in Clause 1, Article 27 of the Law on social insurance is calculated according to the working day regardless of prescribed public holidays, New Year holidays or weekends. This period of time is calculated from 01/01 to 31/12 of the solar year, regarless of the employees’ starting time of participation of social insurance.

a) In case of the same time, the employees have 02 children or more under 07 years of age who are sick, the time to enjoy the benefits upon child’s sickness is calculated by the actual time the employees leave their work to take care of their children. The maximum time the employees can take their leave for each child is specified in Clause 1, Article 27 of the Law on social insurance.

Ex: Ms A is participating in the compulsory social insurance, having 02 children under 07 years of age being sick with the following time: the first child is sick from 04/01 to 10/01/2016, the second child is sick from 07/01 to 13/01/2016. Ms A has to leave her work to take care of her children. Her weekend is the Sunday. Ms A has to leave her work to take care of her children. Her weekend is the Sunday. The time to enjoy the benefits upon child’s sickness of Ms A is calculated from the 4^th date to the 13^rd date of 2016 is 09 days (excluding 01 weekend as Sunday).

b) Where both parents participate in social insurance, depending on the condition of each person to alternate their leave to take care of their children. The maximum time to enjoy the benefits in a year of a father or mother for each child is specified in Clause 1, Article 27 of the Law on social insurance.

Ex 7: The married couple of Ms B are participating in compulsory social insurance. Their weekend is the Sunday. Their child is 5 years of age and is sick and hospitalized 11/01 to 05/02/2016. Due to working conditions, the married couple of Ms B must alternate their leave to take care of their child as follows:

- Ms B takes leave to take care her child from 11/01 to 17/01/2016 and from 25/01 to 05/02/2016;

- Ms B’s husband takes leave to take care her child from18/01 to 24/01/2016.

Therefore, the time to enjoy the benefits upon child’s sickness of the married couple of Ms B is calculated as follows:

+ For Ms B: The total days of leave to take care of her child is 19 days, except for 02 weekends on Sundays, the remaining day is 17. However, because her child is 5 years of age so the time of leave to enjoy the benefits upon child’s sickness is a maximum of 15 days. Therefore, the time to enjoy the benefits upon child’s sickness of Ms B is 15 days.

+ For Ms B’s husband: The total number of leave days to take care of his child is 07 days, except for 01 weekend on Sunday, the remaining day is 06 days. Therefore, the time to enjoy the benefits upon child’s sickness of Ms B’s husband is 06 days.

c) Where both parents participate in the compulsory social insurance and take leave to take care of their sick child, both parents shall be entitled to the benefits upon their child’s sickness. The maximum time to enjoy the benefits upon child’s sickness in a year of a father or mother for each child is specified in Clause 1, Article 27 of the Law on social insurance.

Ex 8: The married couple of Ms T participate in the compulsory social insurance and have a son of 5 years of age who is sick and hospitalized from 07/3/2016 to 11/3/2016. During their child’s hospitalization, both married couple of Ms T must take their leave to take care of their child.

In this case, both married couple of Ms T shall enjoy the benefits upon their child’s sickness with the time of 05 days.

Article 6. Sick benefits

1. The sick benefit specified in Clause 1, Article 26 and 27 of the Law on social insurance is calculated as follows:

- The number of days of leave entitled to sickness benefits is calculated according to the working days including the public holidays, New Year holidays and weekends.

2. The sick benefit for the employees taking leave due to disease included in the List of diseases with required long-term treatment as stipulated in Clause 2, Article 26 of the Law on social insurance is calculated as follows:

In which:

a) The sick benefit is calculated by 75% for the time of entitlement to sickness benefits of the employees in the first 180 days. After the end of entitlement to 180 days but still under treatment, the sick benefit for the next period of time is calculated as follows:

- By 65% if the employees have the social insurance payment from full 30 years or more;

- By 55% if the employees have the social insurance payment between full 15 years and under 30 years;

- By 50% if the employees have the social insurance payment under 15 years.

b) The month of leave to enjoy the sickness leave is calculated from the date of starting the leave to enjoy the sickness leave of such month to the preceding date of the preceding next month. In case of odd day for incomplete month, the calculation of sick benefit for such days is as follows:

In which:

- The rate entitlement to sickness benefits as stipulated under Point a of this Clause.

- The number of days of leave entitled to sickness benefits including public holidays, New Year holidays and weekends.

Ex 9: Ms N is participating in the compulsory social insurance, she has to take sick leave due to suffering from disease included in the List of diseases with required long-term treatment from 28/3/2016 to 05/6/2016.

- The number of month of leave to enjoy the sickness benefits is 02 months (from 28/3 to 27/5/2016);

- The number of odd days for incomplete month is 09 days (from 28/5 to 05/6/2016).

3. Where the employees suffer from disease or accident which is not work accident or take leave to enjoy the benefits upon their child’s sickness right in the first month of participation in compulsory social insurance and the time of leave is from 14 working days or more in a month, the sick benefit is calculated on the monthly salary as a basis for social insurance payment of such month.

Ex 10: Ms Ch is recruited to work in a company from 01/6/2016. On 06/6/2016, she has an accident and must take leave for treatment by the end of 6/2016. Ms Ch participate in the social insurance from her company’s registration with the monthly salary for social insurance payment as 5 million dong.

Where Ms Ch is entitled to the sickness benefits, the sick benefit is calculated on the monthly salary as 5 million dong.

4. The employees take sick leave from 14 days or more in a month, the employees and the employers do not have to pay the social insurance of such month. This period of time shall not be calculated for entitlement to social insurance.

5. During the time the employees take leave to enjoy their sickness benefits due to suffering from a disease included in the List of diseases with required long-term treatment, the employees shall enjoy the health insurance paid by the social insurance fund for the employees.

6. The the sickness benefits shall not be adjusted when the Government adjusts the basic salary and regional minimum salary.

Article 7. Convalescence and recovery after sickness

1. After enjoying a period the sickness benefit from full 30 days or more in a year, even when suffering a disease included in the List of diseases with required long-term treatment issued by the Ministry of Health, the employees return to their work within the first 30 days but their health is still weak, they shall be entitled to take a leave for convalescence and recovery under the provisions of Article 29 the Law on social insurance.

Ex 11: Mr Ph is participating in the social insurance for his heavy occupation, by 7/2016, he took leave to enjoy his sickness benefits (disease not included in the List of diseases with required long-term treatment) for 35 days. After returning to his work, his health is still weak, Mr Ph’s company decided to give him 05 days of leave for health recovery. In 9/2016, Mr Ph had a disease, underwent a surgery and took sick leave to enjoy the sickness benefits for 07 days, he returned to his work but his health has not been restored yet.

In this case, Mr Ph has taken his sick leave to enjoy the benefits of convalescence and recovery after his sickness (his disease is not included in the List of diseases with required long-term treatment) for 05 days. Therefore, when returning to his work after his sick leave for surgery but his health is still weak, Mr Ph shall be entitled to take his sick leave for a maximum of 02 days (a maximum of 07 days for convalescence and recovery due to surgery but Mr Ph has taken 05-day leave for convalescence and recovery after his sickness).

2. The employees are eligible for convalescence and recovery in any year, the time of leave to enjoy the convalescence and recovery shall be calculated for such year.

Ex 12: Ms D had to take her leave for treating her disease included in the List of diseases with required long-term treatment from 01/8/2016 until 10/12/2016 (in 2016, Ms D has not taken her leave for convalescence and recovery after sickness). From 11/12/2016, Ms D returned to her work. On 04/01/2017, due to her unrecovered health, Ms D took her leave for convalescence and recovery in 10 days).

In this case, Ms D has taken her leave for convalescence and recovery in 10 days and this period of time is calculated for the year 2016.

3. Where the employees do not take their leave, they shall not be entitled to the benefits of convalescence and recovery.

Article 8. Dossier for settlement of sickness benefits

1. The dossier for settlement of sickness benefits shall comply with the provisions in Article 100 and 102 of the Law on social insurance.

2. The employees shall submit their dossiers specified in Clause 1 and 2, Article 100 of the Law on social insurance to the employers but not later than 45 days after returning to work.

Section 2: MATERNITY BENEFITS

Article 9. Conditions to enjoy maternity benefits

The conditions to be entitled to maternity benefits of female employee who gives a birth, is a surrogate mother, a mother requesting surrogacy and employee who adopt a child under 06 months of age are specified in Clause 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 with the following guidelines:

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

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

b) In case of giving a birth a adopting a child on 15^th date onwards of a month and the social insurance is paid for such month, therefore the month of birth giving or adoption shall be included in the period of 12 months before birth giving or adoption. In case the social insurance is not paid for such month, the provisions under Point a of this Clause shall be applied.

Ex 13: Ms A gives a birth on 18/01/2017 and in 01/2017, she participates in social insurance. The period of 12 months before her birth giving is calculated from 02/2016 to 01/2017. If in this period of time, Ms A pays the social insurance from full 06 months or more or from 03 months or more in case of taking leave for prenatal care as ordered by the competent medical facility, Ms A is entitled to the prescribed maternity benefits.

Ex 14: In 8/2017, Ms B terminates her labor contract and gives a birth on 14/12/2017. The period of 12 months before birth giving is calculated from 12/2016 to 11/2017. If in this period of time, Ms B pays the social insurance for full 06 months or more or 03 months or more in case of taking leave for prenatal care as ordered by the competent medical facility, Ms B is entitled to the prescribed maternity benefits.

2. The conditions to enjoy the one-time subsidys upon birth giving are guided as follows:

a) In case only the father participates in the social insurance, the father must pay the social insurance from full 06 month or more within the period of 12 months before birth giving;

b) For the husband of the mother requesting surrogacy who must pay the social insurance from full 06 months or more within a period of 12 months to the time of child receipt.

3. During the time of work before the end of maternity leave, the female employees must take leave for pregnancy examination, miscarriage, abortion, stillbirth, pathological abortion, contraceptive measures, they shall be entitled to the maternity benefits as stipulated in Articles 32, 33 and 37 of the Law on social insurance.

Article 10. Period of maternity leave

1. The female employees giving birth shall be entitled to take maternity leave before and after birth giving in accordance with the provisions in Clause 1, Article 34 of the Law on social insurance with the following guidelines:

a) During the period of maternity leave before birth giving but the baby is born dead. If the female employees meet the conditions specified in Clause 2, Article 31 of the Law on social insurance, in addition to maternity benefits for the leave to enjoy the maternity benefits before birth giving, the female employees are entitled to take leave to enjoy the benefits specified in Article 33 of the Law on social insurance from the time of stillbirth.

Ex 15: Ms C participates in compulsory social insurance continuously for 03 years and is 8 months pregnant. She takes leave for maternity benefits before leave. One month after her leave, the baby is born dead. Therefore, in addition to the entitlement to maternity benefits until the stillbirth, Ms C is also entitled to take leave for maternity benefits as ordered by the competent medical facility but not more than 50 days including the public holidays, New Year holidays and weekends.

b) Where the female employees take leave for maternity benefits before birth giving but the baby is born dead. If the female employees meet the conditions specified in Clause 2, Article 31 of the Law on social insurance, in addition to the maternity benefits for the period of time of leave for maternity benefits before birth giving, the female employees are also entitled to the benefits specified in Clause 3, Article 34 of the Law on social insurance.

2. In case of death of mother after birth giving, the father or the direct nurturer shall enjoy the maternity benefits specified in Clauses 4, 5 and 6, Article 34 of the Law on social insurance and with the following guidelines:

a) Where only the mother participates in the social insurance but the mother is dead after giving birth, the father or the direct nurturer shall enjoy the maternity benefits for the remaining period time of the mother. The maternity benefit is calculated on the basis of average monthly salary as the basis for social insurance payment of the 06 months before the maternity leave period of the mother.

b) Where both parents participate in the social insurance but the mother is dead after giving a birth, the father can take leave for maternity benefits for the remaining period time of the mother. The maternity benefit is calculated on the basis of average monthly salary as the basis for social insurance payment of the 06 months before the maternity leave period of the father.

c) Where only the mother participates in the social insurance but does not meet the conditions specified in Clause 2 or 3, Article 31 of the Law on social insurance and is dead, the father or the direct nurturer shall enjoy the maternity benefits until the baby is 06 months of age. The maternity benefit is calculated on the basis of the mother's average monthly salary as the basis social insurance payment of the months for which social insurance has been paid.

d) Where both parents participate in the social insurance but the mother does not meet the conditions specified in Clause 2 or 3, Article 31 of the Law on social insurance and is dead, the father can take leave for maternity benefits until the child is full 06 months of age. The maternity benefit is calculated on the basis of average monthly salary as the basis social insurance payment of the 06 months before the maternity leave period of the father.

dd) Where the father or the direct nurturer specified under Point b and d of this Clause does not take leave, he or she shall enjoy the maternity benefits. The maternity benefit is calculated on the basis of average monthly salary as the basis social insurance payment of the 06 months before the maternity leave period of the mother.

e) Where only the father participates in the social insurance and the mother is dead or encounters risk after giving a birth and not being healthy to take care of the baby as certified by the competent medical facility, the father shall take leave for entitlement of maternity benefits until the child is full 06 months of age. The maternity benefit is calculated on the basis of average monthly salary as the basis social insurance payment of the 06 months before the maternity leave period of the father.

g) For the cases specified under Points b, d and e of this Clause but the father pays the social insurance of less than 06 months, the maternity benefit is calculated on the basis of average monthly salary of the months for which social insurance has been paid.

3. Where the female employees have pregnancy of twin or more and when giving a birth, a baby is dead, the mother shall enjoy the maternity benefits for the live baby. The period of time for entitlement to maternity benefits is based on the number of children born, including the dead baby.

Where all babies are dead, the period of time for entitlement to maternity benefits shall comply with the provisions in Article 33 of the Law on social insurance for each stillbirth. No overlapping calculation of time of entitlement is done.

Where all babies are born dead, the period of time of leave for entitlement of maternity benefits shall comply with the provisions in Clause 2, Article 34 of the Law on social insurance applicable to the last dead baby.

Article 11. Period of time to enjoy maternity benefits for child adoption

The employees adopting a child under 06 months of age shall be entitlted to take leave to enjoy the maternity benefits in accordance with the provisions in Article 36 of the Law on social insurance. Where the employees meet the conditions to enjoy the maternity benefits specified in Clause 2, Article 31 of the Law on social insurance but do not take leave, they shall be entitled to one time benefits specified in Article 38 of the Law on social insurance.

Article 12. Maternity benefits

1. The maternity benefits shall comply with the provisions in Clause 1, Article 39 of the Law on social insurance with the following guidelines:

a) The Average monthly salary paid for social insurance as a basis for entitlement to meternity leave is the average monthly salary paid for social insurance of the last 06 months before leave taking. If the time of social insurance payment is not consecutive, it shall be accrued.

Where the female employees work until the time of birth giving and the month of birth giving or child adoption is included in the period of 12 months prior to birth giving or child adoption, the Average monthly salary paid for social insurance of the last 06 months before taking leave, including the month of birth giving or child adoption.

Ex 16: Ms gives a birth on 16/3/2016 and has a period of time of social assurance payment as follows:

- From 10/2015 to 01/2016 (4 months): paying the social insurance on salary of 5,000,000 dong/ month;

- From 02/2016 to 3/2016 (2 months): paying the social insurance on salary of 6,500,000 dong/ month;

The average monthly salary paid for social insurance of the last 06 months before Ms C takes leave is calculated as follows:

Therefore, the average monthly salary paid for social insurance of the last 06 months prior to leaving taking as a basis for calculation of Ms C's is 5,500,000/month

Ex 17: Ms D gives a birth on 13/5/2017 (subject to the case of taking leave for prenatal care as ordered by the competent medical facility) and has a period of time of social assurance payment as follows:

- From 5/2014 to 4/2016 (24 months): paying the social insurance on salary of 8,500,000 dong/ month;

- From 5/2016 to 8/2016 (4 months): paying the social insurance on salary of 7,000,000 dong/ month;

- From /2016 to 4/2017 (8 months), taking leave for prenatal care and paying no social insurance.

The average monthly salary paid for social insurance of the last 06 months before Ms D takes leave is calculated as follows:

Therefore, the average monthly salary paid for social insurance of the last 06 months prior to leaving taking as a basis for calculation of Ms D's is 7,500,000/month

b) Where the employees enjoy the maternity benefits in accordance with the provisions in Article 32, 33 and Clauses 2, 4, 5 and 6, Article 34 and 37 of the Law on social insurance right in the first month of participation in social insurance, the maternity benefit is calculated on the salary as a basis for social insurance payment of such month.

2. The period of time of leave to enjoy the maternity benefits from 14 working days or more in a month is calculated as the time of social insurance payment in accordance with the provisions in Clause 2, Article 39 of the Law on social insurance with the following guidelines:

a) Where the labor contract is expired during the period of time the employees take leave to enjoy the maternity benefits, the period of time to enjoy the maternity benefits from the leave to the expiration of labor contract is calculated as the period of time of social insurance payment. The period of time to enjoy the maternity benefits after the expiration of labor contract shall not be calculated as the period of time of social insurance payment.

b) The period of time to enjoy the maternity benefits of the employees who terminates their labor contract, work contract or resign prior to the time of birth giving or adoption of a child under 06 months of age specified in Clause 4, Article 31 of the Law on social insurance shall not be calculated as the period of time of social insurance payment.

c) Where the female employees return to work prior to the end of their prescribed maternity leave duration, the period of time to enjoy the maternity benefits from the leave to the time of returning to work prior to the end of their prescribed maternity leave duration is calculated as the period of time of social insurance payment. From the time of returning to work prior to the end of the maternity leave duration, the female employees shall also be entitled to the maternity benefits until the end of duration specified in Clause 1 or 3, Article 34 of the Law on social insurance but the employees and the employers must pay the social insurance and health insurance.

d) Where the father or the direct nurturer, the mother and father requesting the surrogacy or the direct nurturer is entitled to the maternity benefits but does not take leave, employees and the employers shall have to pay the social insurance and health insurance.

3. The maternity benefits of the employees shall not be adjusted when the Government adjust the increase in base salary and regional minimum salary rate.

4. The period of time of leave to enjoy the maternity benefits is calculated as the period of time of social insurance payment specified in Clause 2 of this Article and is recorded on the basis of salary paid for social insurance of the month prior to the leave to enjoy the maternity benefits. Where during the period of time of leave to enjoy the maternity benefits, the employees receive the pay rise, the social insurance shall be recorded on the basis of the employees’ new salary rate from the time of pay rise.

For the employees who are working under heavy, hazardous or dangerous or particularly heavy, hazardous or dangerous occupation or job specified in the list issued by the Ministry of Labour - Invalids and Social Affairs and the Ministry of Health or working in regions with regional allowance coefficient of 0.7 or more take their leave to enjoy their maternity benefits, the period of time of leave to enjoy the maternity leave is calculated as the period of time to work under heavy, hazardous or dangerous or particularly heavy, hazardous or dangerous occupation or job or work in regions with regional allowance coefficient of 0.7 or more

Article 13. Convalescence and recovery after maternity leave

1. The female employees and female employee as surrogate mother shall be entitled to take leave for convalescence and recovery in accordance with the provisions in Article 41 of the Law on social insurance and Point c, Clause 3, Article 3 of Decree No. 115/2015/ND-CP.

2. The female employees are eligible for convalescence and recovery in any year, the period of time of leave to enjoy the convalescence and recovery shall be calculated for such year.

Ex 18: Ms Th is participating in the compulsory social insurance. On 15/12/2016, she returns to her work after a period of time of leave to enjoy her maternity benefits. On 10/01/2017, due to her unrecovered health, she is permitted by her company to take leave for convalescence and recovery in 05 days.

For the case of Ms Th, she is entitled to take leave for convalescence and recovery in 05 days and this period of time is calculated for the year 2016.

Article 14. Dossier for settlement of maternity benefits

1. The dossier for settlement of maternity benefits shall comply with the provisions in Article 101 and 102 of the Law on social insurance and Article 5 of Decree No. 115/2015/ND-CP.

2. The employees shall submit their presecribed dossiers to the employers but not later than 45 days after returning to work.

Where the employees terminate their labor contract, work contract or resign before the time of birth giving, child receipt, child adoption, they should submit their dossier and present their social insurance book to the social insurance body of their residence.

Section 3: RETIREMENT BENEFITS

Article 15. Conditions to enjoy old-age benefits

1. The employees from full 50 years of age or more shall enjoy the old-age benefits when resigning if having the social insurance payment of 20 years or more including full 15 years working in coal pit specified in the Annex issued with this Circular.

2. For the male employees from full 55 to 60 years of age, and female employees from full 50 to 55 years of age who resign their jobs and have the social insurance payment of full 20 years or more in which the total time of working under heavy, hazardous or dangerous or particularly heavy, hazardous or dangerous occupation or job specified in the list issued by the Ministry of Labour - Invalids and Social Affairs and the Ministry of Health or working in regions with regional allowance coefficient of 0.7 or more is full 15 years or more, they shall be entitled to pension.

Ex 19: Mr N has 30 years of social insurance payment, in which from 01/1998 to 12/2007, he works under heavy, hazardous or dangerous occupation or job. From 01/2008 to 3/2016, he is transferred to work at the place with regional allowance coefficient of 0.7 (still works under heavy, hazardous or dangerous occupation or job). Mr N resign in 4/2016 when he is full 57 years of age.

For case of Mr N, he has a total time of working under heavy, hazardous or dangerous occupation or job and the period of time of working at the place with regional allowance coefficient of 0.7 or more is 18 years and 03 months (from 01/1998 to 12/2007 and from 01/2008 to 3/2016). By the time of resignation, Mr N is eligible for pension without having the condition of decrease in working capacity from 61% or more.

3. The conditions to enjoy pension for female employees who work part-time or full-time in communes, wards or town as specified in Clause 3, Article 54 of the Law on social insurance with the following guidelines:

a) The identification of working full-time or part-time in communes, wards or town is based by the time of resignation to enjoy the social insurance benefits;

b) The time of social insurance payment from full 15 to under 20 years is the time of compulsory social insurance payment.

Ex 20: Ms Th has worked from 1/1998 as a primary teacher. In 4/2012, she became a Chairman of Vietnam Women's Union at the communal level. Ms Th is full 55 years of age and shall resign in 4/2016.

For the case of Ms Th, by the time prior or her resignation, she is a full-time official at communal level (Chairman of Vietnam Women's Union at the communal level) and has a period of time of 18 years and 03 months of compulsory social insurance payment. Ms Th is eligible for entitlement to pension as stipulated in Clause 3, Article 54 of the Law on social insurance.

Ex 21: Ms Q works part-time in a commune. By the time of full 55 years of age, Ms Q has 18 years of social insurance payment (including a period of time of 04 years of voluntary social insurance payment).

For the case of Ms Q, she does not have full 15 years of compulsory social insurance payment at the age of full 55 years, therefore she is not entitled to pension as stipulated in the provisions of Clause 3, Article 54 of the Law on social insurance. Ms Q can choose to make one time payment of voluntary social insurance for the missing 02 years to enjoy pension or receive one time social insurance in accordance with regulation.

4. The employees are eligible for pension but the time of compulsory social insurance payment is missing for a maximum of 06 months, the employees can choose to make one-time payment for the number of missing months with the monthly payment equal to the total payment of the employees and employers under the monthly salary rate of social insurance payment before resignation to the pension and death fund for entitlement to pension. The employees shall enjoy their pension in the month eligible for age of pension entitlement and have fully paid the social insurance for the number of missing months.

Ex 22: Mr C was born in 3/1956 and work under normal condition. By the end of 3/2016, Mr C has 19 years and 7 months of social insurance payment. In this case, Mr C can make one-time payment of social insurance for the 05 missing months. In 4/2016, Mr C makes one-time payment for the 05 missing months to the social insurance body. Mr C shall enjoy his pension from 4/2016.

In the above case of Mr C, in 7/2016, he make one-time payment of social insurance for the 05 missing months and is entitled to his pension from 7/2016.

Ex 23: Mr H was born in 3/1963 and has 19 years and 06 months of compulsory social insurance payment; in 3/2016, he is concluded by the medical evaluation Board that his working capacity is reduced by 63%. Therefore, Mr H meets the age condition and reduction level of working capacity to enjoy his pension but still lacks 06 months of compulsory social insurance payment. He can continue to make compulsory social insurance payment for the 06 missing months. The time to enjoy pension of Mr H is from 4/2016.

Article 16. Conditions to enjoy pension upon reduction in working capacity

When resigning, if the employees have full 20 years or more of social insurance payment, they shall enjoy their pension at a lower rate if subject to one of the following cases:

1.Their working capacity is reduced from 61% to 80% and ensure the age conditions according to the following table:

2. Their working capacity is reduced from 81% or more and male employees are full 50 years of age, female employees are full 45 years of age.

3. Their working capacity is reduced from 61% or more and have full 15 years or more working under the particularly heavy, hazardous or dangerous occupation or job specified in the list promulgated by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health.

Article 17. Monthly pension rate

1. The monthly pension rate of the employees meeting the conditions specified in Article 16 of this Circular is calculated in accordance with the provisions in Clause 1 and 2, Article 7 of Decree No. 115/2015/ND-CP and then is reduced by 2% for each year of retirement prior to the prescribed age.

Ex: Ms A is 53 years of age, works under normal conditions. Her working capacity is reduced by 61%. She has 26 years and 04 months of social insurance payment and retires in 06/2016. The percentage of Ms A’s pension entitlement is calculated as follows:

- 45% for the first 15 years;

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

- 04 months is calculated as ½ year: 0.5 x 3% = 1.5%

- The total of above percentage is 45% + 33% + 1,5% = 79,5% (only calculating up to 75%);

- Ms A retires 02 years prior to the prescribed age of 55, therefore the percentage of calculation of pension is reduced by 2 x 2% = 4%;

Therefore, the percentage of Ms A’s pension entitlement is 75% - 4% = 71%. In addition, because Ms A ‘s time of social insurance payment is more than the respective number of year by 75%( more than 25 years), she still enjoy the one-time subsidy upon retirement: 1.5 year x 0.5 month of the average monthly salary paid for social insurance.

a) Where the retirement age has the odd time up to 06 months, the reduction is 1%, no reduction of percentage if over 06 months due to retirement prior to the age of such year.

Ex 25: Ms K’s working capacity is reduced by 61% and she resign to enjoy pension in 01/2019 at the age of 50 years and 01 month. She has 28 years of social insurance payment. The percentage of pension entitlement is calculated as follows:

- 45% for the first 15 years;

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

- The total of 02 above percentages is: 45% + 26% = 71%;

- Ms K retires at the age of 50 years and 01 month (retiring 04 years and 11 months prior to the age of 55), therefore the reduction percentage due to retirement prior to the prescribed age is 8% + 1% = 9%;

Therefore, the percentage of Ms K’s monthly pension is 71% - 9% = 62%.

b) The age milestone to calculate the number of years of retirement before the prescribed age as a basis for calculation of reduced percentage of pension entitlement shall comply with the provisions in Clause 3, Article 7 of Decree No. 115/2015/ND-CP.

Ex 26: Mr Q resigns to enjoy pension in 04/2017 at the full age of 49. Mr Q has 27 yeasrs of social insurance payment including full 15 years working in coal pit; his working capacity is reduced by 61%. The percentage of Mr Q’s pension entitlement is calculated as follows:

- 45% for the first 15 years;

- From the 16^th year to the 27^th years is 12 years: 12 x 2% = 24%;

- The total of 02 above percentages is: 45% + 24% = 69%;

- Mr Q retires 01 year prior to the prescribed age of 50, therefore the reduction percentage due to retirement prior to the prescribed age is 2%.

Therefore, the percentage of Ms K’s monthly pension is 69% - 2% = 67%.

Ex 27: Ms M works under normal conditions. She was born in 1962 as indicated in her dossier, has 25 years of social insurance payment, her working is reduced by 61%. She prepares dossier to request the pension entitlement from 01/3/2016.

The percentage of Ms M’s pension entitlement is calculated as follows:

- 45% for the first 15 years;

- From the 16^th year to the 25^th years is 10 years: 10 x 3% = 30%;

- The total of 02 above percentages is: 45% + 30% = 75%;

- Because the dossier indicates Ms M was born in 1962, therefore, take 01/01/1962 as a basis for calculation of year of retirement prior to the prescribed age. Therefore, at the age of pension entitlement, Ms M is 51 years and 01 month of age, therefore the reduction percentage due to retirement prior to the prescribed age is 1%

Therefore, the percentage of Ms A’s pension entitlement is 75% -1% = 74%.

2. When calculating the percentage of pension entitlement, if the time of social insurance payment has the odd months, then from 01 to 06 months is calculated as a half year; from 07 to 11 months is calculated as 01 year.

Ex 28: Mr G works under normal conditions. His working capacity is reduced by 61%, resigns to enjoy pension in 2018 at the age of 56 years and 07 months of age, has 29 years and 07 months of social insurance payment. The percentage of monthly pension entitlement is calculated as follows:

- The number of years of social insurance payment of Mr G is 29 years and 07 months, the number of odd months of 07 months is calculated as 01 year, therefore the number of years of social insurance payment to calculate his pension entitlement is 30 years.

- 45% for the first 16 years;

- From the 17^th year to the 30^th years is 14 years: 14 x 2% = 28%;

- The total of 02 above percentages is: 45% + 28% = 73%.

- Mr G retires at the age of 56 and 07 months (retires 03 years prior to the prescribed age of 60)

Therefore, the percentage of Mr G’s pension entitlement is 73% - 6% = 67%.

Ex 29: Mr S resigns to enjoy his pension entitlement in 2016 at the age of 51. Mr S has 15 years of working under heavy and hazardous work. His working capacity is reduced by 61% and he has 27 years and 03 months of social insurance payment. The percentage of Mr S ’s pension entitlement is calculated as follows:

- The number of social insurance payment is 27 years and 03 months. The number of odd month is 03 calculated as 0.5 year. Therefore the number of years of social insurance payment to calculate pension entitlement of Mr S is 27.5 years.

- 45% for the first 15 years;

- From the 16^th year to the 27,5 ^th year is 12.5 years: 12,5 x 2% = 25%;

- The total of 02 above percentages is: 45% + 25% = 70%.

- Mr S retires 04 years prior to the prescribed age, therefore the percentage of calculation of pension is reduced by 8%;

Therefore, the percentage of Mr S ’s pension entitlement is 70% - 8% = 62%.

Article 18. Time for pension entitlement

1. The time to meet the age conditions to enjoy pension is the 1^st date of the month succeeding the month of birth of the year the employees are eligible for pension entitlement age. In case the birth month is December, the time for pension entitlement age is the 01^st date of January of the year succeeding the year the employees are eligible for pension entitlement age.

Ex 30: Mr A was born on 01/3/1956 and works under normal condition. The time Mr A is eligible for pension entitlement age is 01/4/2016.

Ex 31: Mr M was born on 01/12/1956 and works under normal condition. The time Mr M is eligible for pension entitlement age is 01/01/2017.

2. The time to meet the age conditions to enjoy pension for case of unidentifired date and month of birth (only indicated year of birth) is the 1^st date of January of the year succeeding the year the employees are eligible for pension entitlement age.

Ex 32: Ms C works under normal condition. Her dossier only indicates her year of birth as 1961. The time Ms C is eligible for pension entitlement age is 01/01/2017.

3. The time to be eligible for pension entitlement age upon the reduction in working capacity for persons who meet the age conditions and the time of social insurance payment is calculated from the 1^st date of the month succeeding the month with conclusion of reduction in working capacity according to the cases specified in Article 16 of this Circular.

Ex 33: Ms D was born on 10/5/1965 and has 23 years of complusoty social insurance payment. On 05/7/2016, the medical evaluation Board concludes that Ms D’s working capacity is reduced by 61%. The time Ms D is eligible for pension due to reduced working capacity is 01/8/2016.

4. The time to enjoy pension for the employees who are paying the compulsory social insurance or is reserving the time of social insurance payment shall comply with the provisions in clauses 1, 2 and 3, Article 59 of the Law on social insurance.

Where the employers submit dossier late compared with regulation, they must explain in writing stating the reasons and take responsibility before law for the contents of explanation.

5. The time to enjoy pension for cases without original dossier specified in Clause 7, Article 23 of Decree No. 115/2015/ND-CP is the time recorded in the written resolution of the Ministry of Labor – Invalids and Social Affairs.

Article 19. One-time social insurance

1. The one-time social insurance is done under the provisions in Article 60 of the Law on social insurance, the Resolution No. 93/2015/QH13 dated 22/06/2015 of the National Assembly on implementing the policy on entitlement to one-time social insurance for the employees and Article 8 of Decree No. 115/2015/ND-CP.

The average monthly salary for social insurance payment as a basis for calculating the one-time social insurance shall comply with the provisions in Article 62 of the Law on social insurance, Article 9 of Decree No. 115/2015/ND-CP and Article 20 of this Circular. Where the time of social insurance payment under the salary stipulated by the State still misses the number of last years specified in Clause 1, Article 20 of this Circular, the average of monthly salary of the months of social insurance payment.

2. The lump-sum social insurance payout of the employees having the time of social insurance payment of under 01 year is equal to 22% of the rates of monthly salary of social insurance payment, the maximum rate is equal to 02 months of the average monthly salary of social insurance payment.

3. The lump-sum social insurance payout for the employees who have both time of voluntary social insurance and time of compulsory social insurance payment excluding the amount of money financed by the State to pay the voluntary social insurance of each period, except for the case specified under Point d, Clause 1, Article 8 of Decree No. 115/2015/ND-CP. The calculation of one-time social insurance is done as the employees are not financed by the state for social insurance payment, then minus the amount financed by the state for compulsory social insurance payment.

The amount financed by the state for compulsory social insurance payment is calculated by the total amount monthly financed by the state paid for compulsory social insurance. The monthly financing rate is calculated by the following formula:

4. When calculating the lump-sum social insurance payout in case the time of social insurance payment has the odd months, then from 01 to 06 months is calculated as a half year; from 07 to 11 months is calculated as 01 year.

In case of calculation before 01/01/2014, if the time of social insurance payment has the odd months, such odd months shall be transferred to stage of social insurance payment from 01/01/2014 onwards as a basis for calculation of one-time social insurance.

Ex 34: Mr T has 16 years and 04 months to pay the social insurance (including 10 years and 02 months of social insurance payment before 01/01/2014). Mr T’s one-time social insurance is calculated as follows:

- Mr T has 10 years and 02 months of social insurance payment before 2014; the odd 02 months shall be transferred to the stage from 2014. Therefore, the number of months of social insurance payment to calculate Mr T’s one-time social insurance as 10 years before 2014 and 06 years and 04 months of social insurance payment for the period from 2014 onwards (calculated as 6.5 years).

- The lump-sum social insurance payout of Mr T is calculated as follows:

Therefore, the lump-sum social insurance payout of Mr T is calculated as 28 months of average monthly salary paid for social insurance.

5. The time to calculate the entitlement to one-time social insurance is the time specified in decision of the social insurance body. The adjustment of salary paid for social insurance to calculate the entitlement to one-time social insurance is based on the time specified in the decision of the social insurance body.

Ex 35: Mr V is subject to the social insurance payment under the salary system stipulated by the state from 1996 to the end of 2014. Based on Mr V’s request on 20/02/2016, on 01/3/2016, the social insurance body issues the decision on settlement of Mr V’s one-time social insurance.

Therefore, Mr V’s one-time social insurance is calculated on the base salary at the time of 01/3/2016.

Article 20. Average monthly salary paid for social insurance to calculate the one-time pension and benefits

1. The average monthly salary paid for social insurance of the employees subject to the social insurance payment under the salary system stipulated by the state having the full period of time of social insurance payment under the salary system specified in Clause 1, Article 62 of the Law on social insurance and Clause 1, Article 9 of Decree No. 115/2015/ND-CP guided as follows:

a) For the employees starting their social insurance before 01/01/1995:

b) For the employees starting their social insurance from 01/01/1995 to 31/12/2000:

c) For the employees starting their social insurance from 01/01/2001 to 31/12/2006:

d) For the employees starting their social insurance from 01/01/2007 to 31/12/2015

dd) For the employees starting their social insurance from 01/01/2016 to 31/12/2019”

e) For the employees starting their social insurance from 01/01/2020 to 31/12/2024:

g) For the employees starting their social insurance from 01/01/2025 and later:

In which:

M_bqtl: monthly salary paid for social insurance

The monthly salary paid for social insurance based on scale, grade, rank and position allowances, extra-seniority allowances, vocational seniority allowances (if any). This salary is calculated on the base salary at the time of calculating the average monthly salary paid for social insurance.

2. The average monthly salary paid for social insurance for the employees having the full period of time of social insurance payment under the salary system decided by the employers in accordance with the provisions in Clause 2, Article 62 of the Law on social insurance and Clause 2, Article 9 of Decree No. 115/2015/ND-CP with the following guidelines:

In which:

M_bqtl: Average monthly salary paid for social insurance

The monthly salary paid for social insurance is the monthly salary paid for social insurance and is adjusted in accordance with the provisions in 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 paid for social insurance of the employees who both have the time of social insurance payment subject to the salary system stipulated by the State and have the time of social insurance payment subject to the salary system 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 with the following guidelines:

In which:

a) The total monthly salary paid for social insurance under the salary system stipulated by the State is calculated by the product between the total months of social insurance payment under the salary system stipulated by the State and the average monthly salary paid for social insurance.

The average monthly salary paid for social insurance is calculated in accordance with the provisions in Clause 1 of this Article.

b) Where the employees have 02 stages or more subject to the salary system stipulated by the State is calculated, the total monthly salary paid for social insurance under the salary system stipulated by the State is calculated as stipulated under Point a of this Clause in which the total months of social insurance payment under the salary system stipulated by the State is the total months of social insurance payment under the salary system stipulated by the State of the stages.

Ex 36: Mr Q resigns to enjoy pension at the age of 60. He has 23 years and 09 months of social insurance payment. The development of time of Mr Q’s social insurance payment is as follows:

- From 01/1990 to 12/1996 (7 years), he pays the social insurance under the salary system stipulated by the State.

- From 01/1997 to 9/2006 (9 years and 9 months), he pays the social insurance under the salary system decided by his employer.

- From 10/2009 to 9/2016 (7 years), he pays the social insurance under the salary system stipulated by the State.

Mr Q enjoys pension from 10/2016.

Mr Q’s total monthly salary under the salary system stipulated by the State is calculated under Point b mentioned above as follows:

- The total months of social insurance payment under the salary system stipulated by the State is 7 years + 7 years =14 years (168 months).

- Mr Q’s average monthly salary paid for social insurance under the salary system stipulated by the State is calculated as follows:

- Therefore, Mr Q’s total monthly salary paid for social insurance under the salary system stipulated by the State is calculated as 168 months x M_bqtl^.

Ex 37: Mr T resigns to enjoy pension at the full age of 60. He has 22 years of social insurance payment. The development of time of Mr T’s social insurance payment is as follows:

- From 01/1996 to 12/2002 (7 years), he pays the social insurance under the salary system stipulated by the State.

- From 01/2003 to 12/2013 (11 years), he pays the social insurance under the salary system decided by his employer.

- From 01/2014 to 12/2017 (4 years), he pays the social insurance under the salary system stipulated by the State.

Mr T shall enjoy his pension from 01/2018.

Mr T’s total monthly salary under the salary system stipulated by the State is calculated as follows:

- The total months of social insurance payment under the salary system stipulated by the State is 7 years+ 4 years =11 years (132 months).

- Mr T’s average monthly salary paid for social insurance under the salary system stipulated by the State is calculated as follows:

- Therefore, Mr T’s total monthly salary paid for social insurance under the salary system stipulated by the State is calculated as 132 months x M_bqtl^.

4. The pension of employees subject to the salary system stipulated by the State who have paid their social insurance insurance including the seniority allowances then shift to another job with or without seniority allowances before retirement shall comply with the provisions in Clause 6, Article 9 of Decree No. 115/2015/ND-CP with the following guidelines:

a) Where the employees subject to the salary system stipulated by the State who have paid their social insurance insurance including the seniority allowances then shift to another job without seniority allowances and in the monthly salary paid for social insurance as a basis for calculation of pension, there is no seniority allowance, the average monthly salary is taken as basis for social insurance payment at the time of retirement plus the highest seniority allowances (if enjoyed) based on the time of social insurance payment including the seniority allowances converted under the salary system at the time of retirement as a basis for calculation of pension.

Ex 38: Mr H is the Chief of Ministerial Office, retires and enjoys pension from 01/4/2016. He has 30 years of social insurance payment. Before working as the Chief of Ministerial Office, he was a procurator of the People's Procuracy with 14 years as seniority and his salary coefficient is 5.08. Mr. H has the development of social insurance payment of the last 05 years as follows (assuming that the base salary at the time of 4/2016 is 1.150.000 dong/month).

- From 4/2011 to 3/2014 = 36 months, salary coefficient: 6.2;

1,150,000 dong x 6,2 x 36 months = 256,680,000 dong.

- From 4/2014 to 3/2016 = 24 months, salary coefficient: 6.56:

1.150,000 dong x 6,56 x 24 month = 181,056,000 dong.

- The average monthly salary paid for social insurance of the last 5 years as the basis for calculation of Mr H’s pension is:

- Mr H’s seniority allowances before shifting the Ministry of Labor – Invalids and Social Affairs are added into the average monthly salary as a basis for calculation of pension as follows:

Mr H’s salary coefficient before shifting the Ministry of Labor – Invalids and Social Affairs is 5,08;

1,150,000 dong x 5.08 x 14% = 817,880 dong.

- The average monthly salary paid for social insurance as the basis for calculation of pension is:

7,295,600 dong + 817,880 dong = 8,113,480 dong

- Mr H’s monthly pension is:

8,113,480 dong x 75% = 6.085.110 dong/month.

b) Where the employees subject to the salary system stipulated by the state have paid the social insurance including the seniority allowances then shifted to another job with seniority allowances and in the monthly salary paid for social insurance as a basis for calculation of pension, the seniority allowances are included, the average monthly salary paid for social insurance to calculate the pension shall comply with the provisions in Article 9 of Decree No. 115/2015/ND-CP and Clause 1 of this Article.

Ex 39: Mr M was a former Customs officer and shifted to be a procurator of People’s Procuracy. He resigns to enjoy pension from 01/4/2016. He has 27 years of social insurance payment including 11 years as seniority of teacher and 16 years as seniority of procuracy. Mr M’s development of salary paid for social insurance of the last 5 years is as follows (assuming the base salary in 04/2016 is 1,150,000 dong/month).

- From 4/2011 to 3/2014 = 36 months, salary coefficient: 5.76; seniority: 25%:

1,150,000 dong x 5.76 x 1.25 x 36 months = 298,080,000 dong

- From 4/2014 to 3/2016 = 24 months, salary coefficient: 6.10, seniority: 27%:

1,150,000 dong x 6.10 x 1.27 x 24 months = 213,817,200 dong

- The average monthly salary paid for social insurance of the last 5 years as the basis for calculation of Mr M’s pension is:

- Mr M’s monthly pension is

8,531,620 dong/month x 69% = 5,886,818 dong/month.

c) Where the employees subject to the salary system stipulated by the state have paid the social insurance including the seniority allowances then shifted to another job without seniority allowances and there is no seniority allowances in the monthly salary paid for social insurance, then the employees shifted to another job with seniority allowances and there is seniority allowances in the monthly salary paid for social insurance or vice versa. In this case, the calculation of pension is based on the last job before retirement (job with or without seniority allowances) in accordance with the provisions under Point a or b of this Clause.

d) Where the employees subject to the salary system stipulated by the state have paid the social insurance including the seniority allowances then shifted to another job with or without seniority allowances; upon retirement, in the monthly salary paid for social insurance of the last years to calculate the pension, there is a time of social insurance payment with or without seniority allowances. If the pension rate calculated under Point b of this Clause is lower, the salary paid for social insurance including the preceding seniority allowances corresponding to the number of years specified in Clause 1 of this Article, the monthly salary paid for social insurance is converted to the salary system specified at the time of retirement to calculate the average monthly paid for social insurance.

Ex 40: Mr P was a Customs officer with 27 years as seniority In 4/2013, he shifted to work as a Specialist of the Ministry of Labor – Invalids and Social Affairs. He shall resign to enjoy his retirement benefits from 01/04/2016. He has 30 years of social insurance payment. Mr P’s development of social insurance payment in some last years before retirement is as follows (assuming that the base salary in 4/2016 is 1,150,000 dong/month).

- From 4/2008 to 3/2010 = 24 months, salary coefficient: 6.2; seniority allowances: 24%;

- From 4/2010 to 3/2013 = 36 months, salary coefficient: 6.56; seniority allowances: 27%;

- From 4/2013 to 3/2016 = 36 months, salary coefficient: 6.92; no seniority allowances;

Mr P’s pension calculated by the last years before retirement is lower than compared with the pension calculated by the previous years with seniority allowances. Therefore, the average monthly salary to calculate Mr P’s pension is calculated as follows:

- From 4/2008 to 3/2010 = 24 months, salary coefficient: 6.2; seniority allowances: 24%;

1,150,000 dong x 6.56 x 24 months x 1.24 = 212,188.800 dong.

- From 4/2010 to 3/2013 = 36 months, salary coefficient: 6.56; seniority allowances: 27%;

1,150,000 dong x 6.56 x 36 months x 1.27 = 344.911.680 dong.

- The average monthly salary paid for social insurance as basis for calculation of Mr P’s pension is:

- Mr P’s monthly pension is:

9,285,008 dong x 75% = 6,963,756 dong/month.

(If calculating by the number of last years before retirement, Mr P’s pension is 6.455.364 dong/month).

e) Where the employees do not actually pay the social insurance including the seniority allowances, they shall not be subject to the application of provisions in Clause 6, Article 9 of Decree No. 115/2015/ND-CP and the provisions in this Clause to enjoy their pension.

5. The time of social insurance payment of the persons working part-time in communes, wards or towns; the time of social insurance payment according to Decree No. 09/1998/ND-CP dated 23/01/1998 of the Government amending and adding Decree No. 50/CP dated 26/7/1998 of the Government on regulation on benefis of living costs for the officers of communes, wards or towns (referred to as Decree No. 09/1998/ND-CP). The time of work at communal level entitled to social insurance is calculated as the time of social insurance payment under the salary system stipulated by the State as a basis for calculation of average monthly salary paid for social insurance.

Article 21. Benefits of social insurance for persons who are enjoying their monthly pension, benefits of social insurance when such persons go abroad to settle

1. The persons who are enjoying their monthly pension, benefits of social insurance go abroad to settle shall receive the one-time subsidys if requesting.

2. The one-time subsidy rate for the persons enjoying their pension is calculated as per the time of social insurance in which each year of social insurance payment before 2014 is calculated as 1.5 month of currently enjoyed pension; each year of social insurance payment from 2014 onwards is calculated as 02 months of currently enjoyed pension; then for each month of pension entitlement, the one-time subsidy minus 0.5 month of pension. The lowest level is equal to 03 months of currently enjoyed pension.

Where the persons are enjoying their pension but the time of work is converted to calculate the ratio of pension entitlement, the one-time payment is calculated by their actual time of work.

Ex 41: Ms Th is enjoying her pension. On 01/2017 shall settle down abroad. She has 24 years of social insurance payment (including 02 years of social insurance payment from 2014 onwards); by the time before she goes abroad to settle down, Ms Th has enjoyed her pension for 01 year; her current pension is 4 million dong/month. Ms request the entitlement to one-time subsidy.

Ms Th’s one-time subsidy is calculated as follows:

Ms Th’s one-time subsidy rate is 124 million dong

Ex 42: Ms Q has 25 years of social insurance payment and has enjoyed her pension for 10 years. Her currently enjoyed pension is 3.5 million dong/month. In 01/2018, Ms Q shall go abroad to settle and request one-time subsidy.

Ms Q’s one-time subsidy is calculated as follows:

One-time subsidy = - 22,5 x 3.5 million dong.

According to the way of calculation of one-time subsidy, Ms Q has enjoyed the excessive amount by the time of social insurance payment. Therefore, Ms Q only enjoys one-time subsidy equal to 03 months of currently enjoyed pension (10.5 million dong).

3. The one-time subsidy rate for the persons who are enjoy their monthly subsidy under the Decree No. 09/1998/ND-CP is calculated as the provisions in Clause 2 of this Article.

4. The one-time subsidy rate for the persons who are enjoying the monthly subsidy of loss of working capacity, work accident, occupational disease, monthly death subsidy, monthly subsidy for rubber workers and monthly subsidy under the Decision No. 91/2000/QD-TTg dated 4/8/2000 of the Prime Minister on subsidy to the persons whose working age at the time of stop of entitlement to monthly subsidy of loss of working capacity (referred to as 91/2000/QD-TTg), the Decision No. 613/QD-TTg dated 06/05/2010 of the Prime Minister on monthly subsidy to the persons having from full 15 to under 20 years of working and their duration of entitlement to subsidy of loss of working capacity is over (referred to as Decision No. 613/QD-TTg) The subsidy is equal to 03 months of currently enjoyed subsidy.

Ex 43: Mr V is the person who is enjoying the monthly subsidy of loss of working capacity with the rate of 2 million dong/month. Mr V go abroad to settle with his children and request to enjoy his one-time subsidy.

Mr V’s one-time subsidy rate is calculated by 03 months of currently enjoyed subsidy: 3 x 2 million dong = 6 million dong.

Article 22. Retirement benefits for the persons having the previous time of voluntary social insurance payment

1. The retirement benefits for the persons having the previous time of voluntary social insurance payment shall comply with the provisions in Article 11 of Decree No. 115/2015/ND-CP and the detailed contents in this Circular.

2. When calculating the average income and the monthly salary paid for social insurance, the monthly income paid for voluntary social insurance is the monthly income paid for voluntary social insurance adjusted on the basis of consumer price index specified in Clause 2, Article 79 of the Law on social insurance.

Where the employees participating the in social insurance of Nghe An farmer can shift to the voluntary social insurance under the Decision No. 41/2009/QD-TTg dated 16/03/2009 of the Prime Minister, the monthly income paid for voluntary social insurance prior to 01/01/2008 is the monthly income paid for voluntary social insurance adjusted according to the adjustment of salary paid for social insurance of the respective year of the persons participating in the compulsory social insurance subject to the salary system decided by the employers.

Article 23. Suspension and continued entitlement to monthly pension and subsidy of social insurance

The suspension and continued entitlement to monthly pension and subsidy of social insurance shall comply with the provisions in Article 64 of the Law on social insurance with the following guidelines:

1. The person whose monthly pension and subsidy of social insurance are suspended due to missing declaration from the Court and such persons shall continue to enjoy their monthly pension and subsidy of social insurance of the months whose monthly pension and subsidy have not yet been received, excluding the interests when the Court invalidates its decision.

2. The persons who are enjoying their monthly pension and subsidy of social insurance but have the interrupted period of time not yet receiving their pension and subsidy shall receive the monthly pension and subsidy of the months whose monthly pension and subsidy have not yet been received, excluding the interests.

3. The persons who are enjoying their monthly pension and subsidy of social insurance but dies during the interrupted period of time not yet receiving their pension and subsidy, in addition to the death benefits, their relatives also receive their pension and subsidy of the months whose pension and subsidy have not yet been received, exluding the interest.

4. The persons who are enjoying their monthly pension or subsidy of social insurance but suspended due to the Court’s declaration as missing and then dead, their relatives shall not receive the monthly pension or subsidy of social insurance during the suspension time.

Section 4. DEATH BENEFITS

Article 24. Funeral allowances

1. The Funeral allowance is done under the provisions in Article 66 of the Law on social insurance and Clause 2 and 3, Article 12 of Decree No. 115/2015/ND-CP.

Ex 44: Mr Ch participated in compulsory social insurance for 10 months and died from accident.

In this case, Mr Ch has a period of time of 10 months of compulsory social insurance payment (under 12 months), therefore, the person in charge of funeral shall not receive the funeral benefits. Mr Ch’s relatives shall be entitled to the prescribed one-time death benefits.

Ex 45: Ms T participated in the compulsory social insurance but died from disease. Ms T has a period of time of 04 years and 02 months of voluntary social insurance. The period of time of compulsory social insurance is 10 months.

In this case, Ms T has a period of time of 60 months of compulsory social insurance and voluntary social insurance. Therefore, the person in charge of funeral can enjoy the funeral benefits

2. The persons are enjoying the monthly subsidy of work accident or occupational disease without leave and have the period of time of under 12 months of compulsory social insurance or have a total of period of time of compulsory social insurance and voluntary social insurance of under 60 months. When such person die, the person in charge of funeral can enjoy the funeral subsidy specified in Clause 1 of this Article.

3. The persons are enjoying the monthly subsidy of loss of working capacity; the rubber workers are enjoying the monthly subsidy; the persons are enjoying the monthly subsidy under the Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg; the persons are enjoying the monthly subsidy under the Decision No. 09/1998/ND-CP. When such person die, the person in charge of funeral can enjoy the funeral subsidy equal to 10 months of base salary.

Article 25. Cases of monthly death subsidy

1. The cases of monthly death subsidy shall comply with the provisions in Article 67 of the Law on social insurance and Clauses 4 and 5, Article 12 of Decree No. 115/2015/ND-CP.

2. For the employees who have the time of social insurance payment of under one year (including the employees reserving the time of social insurance payment) lack no more than 06 months but die. If they have relatives eligible for entitlement of monthly death benefits, such relatives can choose to continue the one-time payment for the number of missing month in the retirement and death fund with the monthly payment rate equal to 22% of monthly salary paid for social insurance of the employees before they die (or before they resign for the employees who are reserving the time of social insurance payment) for settlement of monthly death subsidy. If the relatives of the employees do not pay for the number of missing months, they shall receive the one-time death subsidy.

3. The persons are enjoying the monthly subsidy of loss of working capacity, the persons are enjoying monthly subsidy under Decree No. 09/1998/ND-CP and when they die, if their relatives meet the conditions specified in Clause 2 and 3, Article 67 of the Law on social insurance, they shall enjoy the monthly death subsidy.

4. Within the time limit specified in Clause 4, Article 67 of the Law on social insurance, the employees’ relatives can go to be examined their reduction in working capacity as a basis for settlement of monthly death subsidy, except that the employees’ relatives whose working capacity are reduced from 81 % or more as concluded by the competent organization or they are issued with certificate of particularly heavy disability.

Article 26. Monthly death subsidy rate

1. The monthly death subsidy rate shall comply with the provisions in Article 68 of the Law on social insurance.

2. In case the relatives do not have the direct nurturers, the monthly death subsidy rate is equal to 70% of base salary.

Ex 46: Ms Tr has 20 years of compulsory social insurance payment. She has a child of 5 years of age. Her husband died in an accident unfortunately. In this case, Ms Tr’s child is entitled to the monthly death subsidy equal to 70% of base salary.

Ex 47: Mr P is participating in compulsory social insurance but died in a work accident. His wife is at the age of 56 (she has no income source). They have a child of 13 years of age. The monthly death subsidy for Mr P’s relatives is settled as follows:

- Mr P’s child is entitled to the monthly death subsidy equal to 50% of base salary;

- Mr P’s wife is entitled to the monthly death subsidy equal to 70% of base salary until the child is full 18 years of age, then enjoys the monthly death subsidy equal to 50% of base salary.

Ex 48: Mr V is the only child in his family. His mother died and his father is 62 years of age (she has no income source). Mr V is participating in the compulsory social insurance and died from a work accident.

In this case, Mr V’s father is entitled to the monthly death subsidy equal to 70% of base salary.

Ex 49: Ms K is 57 years of age (she has no income source). Her husband died. They have an only daughter who is married (currently died). Ms K’s son-in-law has 16 years of compulsory social insurance payment and died in an accident.

In this case, Ms K is entitled to the monthly death subsidy equal to 70% of base salary.

Ex 50: The married couple of Ms T are participating in compulsory social insurance. They have an only child of 06 years of age. Ms T and her husband died from work accident. Therefore, their child shall enjoy 02 times of monthly death subsidy (equal to 70% of base salary).

Article 27. One-time death subsidy rate

1. The one-time death subsidy rate shall comply with the provisions in Article 70 of the Law on social insurance and Clause 6, Article 12 of Decree No. 115/2015/ND-CP.

The persons are enjoying the monthly subsidy under Decree No. 09/1998/ND-CP. When they die without relative who meet the conditions specified in Clause 2 and 3, Article 67 of the Law on social insurance, their relatives shall be settled according to the provisions in Clause 2, Article 70 of the Law on social insurance.

2. For the employees who have resigned to enjoy the one-time social insurance and is enjoying the monthly subsidy of work accident or occupational disease with the reduction rate of working capacity under 61%; the rubber workers are enjoying the monthly subsidy; the persons are enjoying the monthly subsidy under Decision No. 91/2000/QD-TTg, Decision No. 613/QD-TTg and when such persons die, their relatives shall be entitled to the one-time dealth subsidy equal to 03 months of subsidy the employees are enjoying before they die.

3. For the employees who have resigned to enjoy the one-time social insurance and is enjoying the monthly subsidy of work accident or occupational disease with the reduction rate of working capacity under 61%; the persons are enjoying the monthly subsidy of loss of working capacity and when such persons die, if they do not have their relatives to enjoy the monthly subsidy as stipulated in Clause 2 and 3, Article 67 of the Law on social insurance, their relatives shall enjoy the one-time death subsidy equal to 03 months of subsidy the employees are enjoying before they die.

4. When calculating the one-time death subsidy for the persons who are paying the social insurance or are reserving the time of social insurance payment but die and the time of social insurance payment has the odd months. In this case, from 01 to 06 months is calculated as a half year, from 07 -11 months is calculated as 01 year.

In case of calculation prior to 01/01/2014. If the time of social insurance payment has the odd months, such odd months are transferred to the period from 01/01/2014 onwards as a basis for calculation of one-time death subsidy.

Ex 51: Mr T died from disease. He has a period of time of social insurance payment from 10/2005 to 3/2017. Mr T has the average monthly salary paid for social insurance of 5,000,000 dong/month.

- Mr T has 08 years and 03 months of social insurance payment in the period before 01/01/2014 and 03 years and 03 months of social insurance payment in the period from 01/01/2014 onwards.

- The rate of one-time death subsidy to Mr T’s relatives is calculated as follows (08 years of payment prior to 2014 and 03 years and 06 months of payment from 2014 onwards):

((8 x 1.5) + (3.5 x 2)) x 5.000.000 dong = 95,000,000 dong.

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