Chương IV Thông tư 59/2015/TT-BLĐTBXH: Quy định chuyển tiếp

Chapter IV

TRANSITIONAL PROVISIONS

Article 31. Regional allowances to the persons entitled to social insurance

1. The regional allowances to the persons entitled to social insurance shall comply with the provisions in Article 21 of Decree No. 115/2015/ND-CP.

Where prior to 01/01/1995, the employees work in the place with regional allowances and from 01/01/2015 onwards, the employees pay the social insurance with the regional allowances excluded and when resigning, they are eligible for entitlement to one-time pension or social insurance or when they die from 01/01/2016, they shall receive the one-time subsidy as stipulated in Article 21 of Decree No. 115/2015/ND-CP.

2. The calculation of one-time subsidy for cases specified under Point a, Clause 2, Article 21 of Decree No. 115/2015/ND-CP is as follows:

a) The one-time subsidy to the persons who enjoy their one-time pension or social insurance or when the employees’ relatives die is calculated as follows:

M = (H_i x T_j x 15%) x L_min

In which:

M: Rate of one-time subsidy for the time of social insurance payment including the regional allowances;

H_i: Regional allowance coefficient i at the place where the employees are paying social insurance. This coefficient is identified in accordance with the provisions in Clause 3, Article 21 of Decree No. 115/2015/ND-CP.

For time of work prior to 01/01/1995, make calculation as per the regional allowance coefficient specified in the Joint Circular No. 11/2005 / TTLT BNV-BTC-CEM BLDTBXH dated 05/01/2005 of the IMinistry of Interior, Ministry of Labour - Invalids and Social Affairs, Ministry of Finance and the Committee for Ethnic Minorities.

T_j: Number of months of social insurance payment into the social insurance fund including regional allowance coefficient H_i;

15%: Percentage of social insurance payment into the retirement and death fund based on the employees’ monthly salary paid for social insurance.

L_min: Base salary in the month the employees start enjoying their one-time pension or social insurance or the month when the employees die.

Ex 52: Mr A resigns and enjoys his pension in 3/2016. He has the previous time of social insurance payment including the regional allowances as follows:

The base salary at the time of 3/2016 is 1,150,000 dong.

The one-time subsidy to Mr A is calculated as follows:

{(0.,5 x 24 x 15%) + (0.7 x 72 x 15%)} x 1,150,000 = 10,764,000 dong

b) Where the employees specified under Point a, Clause 2, Article 21 of Decree No. 115/2015/ND-CP have the time of being non-commissioned officers, soldiers of people’s army and people’s public security and enjoy their rank allowances, the rate of one-time subsidy for the time of social insurance payment including the regional allowances for such period of time is calculated as follows:

N = (0,4 x H_i x T_j x 15%) x L_min

In which:

N: Rate of one-time subsidy for the time of being non-commissioned officers, soldiers of people’s army and people’s public security who pay social insurance including the regional allowances;

H_i: Allowance coefficient in the region where the non-commissioned officers, soldiers of people’s army and people’s public security pay the social insurance subject to the entitlement of rank allowances.

T_j: The number of months of social insurance payment into the social insurance fund including the regional allowances of coefficient H_i for the period of time of being non-commissioned officers, soldiers of people’s army and people’s public security;

0,4: Allowance coefficient of private rank;

L_min: Base salary of the month of starting the entitlement of one-time pension or social insurance or month of employee’s death.

Article 32. Benefits for persons who are enjoying their sickness subsidy due to disease with required long-term treatment before 01/01/2016

The employees who take leave due to disease included in the List of diseases with required long-term treatment issued by the Ministry of Health to enjoy their sickness benefits before 01/01/2016 and from 01/01/2016 are still enjoying their sickness benefits can continue to follow their sickness benefits without control of period of entitlement to subsidy as stipulated under Point b, Clause 2, Article 26 of the Law on social insurance.

Where the employees are enjoying their sickness subsidy and have the period of time of social insurance payment under 15 years, the entitlement rate shall not be adjusted as stipulated under Point c, Clause 2, Article 28 of the Law on social insurance.

Ex 53: Ms S has 02 years of compulsory social insurance payment and take leave to enjoy her sickness leave due to disease included in the List of diseases with required long-term treatment from 01/01/2013 to 01/01/2016 she is still enjoying her sickness subsidy and is under treatment.

Ms S is permitted to enjoy her sickness benefits without control of maximum period of entitlement equal to the period of time of social insurance payment as stipulated under Point b, Clause 2, Article 26 of the Law on social insurance, but the sickness benefit shall not be adjusted.

Article 33. Calculating the work time for servicemen, people’s policeman who were demobilized or resigned before 01/01/1995 and the employees who had a time working as communal-level officials and were appointed or recruited into people’s army, people’s public security or working in the state bodies, units or enterprises, political organizations, political – social organizations before 01/01/1998.

1. Calculating the work time for servicemen, people’s policeman who were demobilized or resigned before 01/01/1995.

a) Calculating the work time for servicemen, people’s policeman who were demobilized or resigned before 01/01/1995 to calculate the entitlement to social insurance shall comply with the provisions in Clause 2, Article 23 of Decree No. 115/2015/ND-CP with the following guidelines:

The servicemen and people’s policemen are sent abroad to work and are demobilized to localities before 15/12/1993 when return home, then participate in the compulsory social insurance without entitlement to subsidy benefits according to the documents specified under Clause 2, Article 23 of Decree No. 115/2015/ND-CP, the working time before going abroad to work shall be added with the working time with social insurance payment later to calculate the entitlement to social insurance; if the resignation subsidy or oen-time subsidy has not been settled for the time to abroad to work, the entitlement to social insurance shall be calculated.

b) The servicemen, people’s policeman who were demobilized or resigned before 15/12/1993 and participated in the voluntary social insurance and then compulsory social insurance shall also be entitled to the provisions in Clause 2, Article 23 of Decree No. 115/2015/ND-CP to calculate the entitlement to social insurance.

2. The employees who had the time to assume the titles (including other titles of approved regular personnel under the People’s Committee) subject to the social insurance payment in accordance with the provisions in Decree No. 09/1998/ND-CP but were appointed or recruited into the people’s army, people’s public security or worked in the state bodies, units or enterprises, political organizations, political – social organizations before 01/01/1998. This period of time shall be calculated as the time of social insurance payment for addition with the period of time of social insurance payment after being mobilized or recruited to calculate the entitlement to social insurance.

During the time to assume the above titles, such employees were sent to study the professional skills or politics and continued to hold such titles or were appointed or recruited immediately into the people’s army, people’s public security or worked in the state bodies, units or enterprises, political organizations, political – social organizations after finishing the course, the period of time of study is calculated for entitlement to social insurance.

During the time to assume the above titles, if there is a period of time of discontinued holding of such titles not exceeding 12 months, then the previous working time shall be added with the later working time to calculate the entitlement to social insurance, except for the interruption time.

Article 34. Calculating the working time for the employees working in state sector resign to wait for another job from 01/11/1987 to before 01/01/1995

1. The employees working in state sector resign to wait for another job from 01/11/1987 to before 01/01/1995 because the enterprise, body or organization does not arrange work for them or has not settled their one-time resignation subsidy or social insurance and by the time of 31/12/1994, their names are still included in the list of employees of such unit. Their working time before resignation for another job shall be calculated for entitlement of social insurance.

2. The dossier for calculation of working time before resignation includes:

a) The employee’s declaration of participation in social insurance.

b) The employee’s original résumé and additional résumé (if any), receipt decision, labor contract and other relevant papers such as: salary scale rise decision, appointment decision or work transfer decision, demobilization decision, industry transfer decision, salary stop payment certificate.

c) The list of the units with the employees’ names by 31/12/1994 or other papers determining the employees’ names are included in the list of the units by 31/12/1994.

d) Resignation decision to wait for work. In case of no such decision, there must be a written certification of the head of unit at the time of preparation for dossier to request the issue of social insurance book to ensure the employees’ names are included in the list of the units by the time of resignation decision to wait for work and their one-time resignation subsidy or social insurance has not been settled.

Where such units are dissolved, their direct superior management body shall certify this.

3. Order and time limit for resolution:

a) The employees and the employers should complete the dossier specified in Clause 2 of this Article and send it to the social insurance body;

b) Within 15 working days after receiving dossier from the employers, the social insurance body has to deal with it and give a written reply stating the reasons in case of unsettlement.

Article 35. Calculating the workinig time for the employers going abroad to work before 01/01/1995

Calculating the workinig time for the employers going abroad to work before 01/01/1995 to calculate the entitlement to retirement and death benefits is specified in Clause 4 and 5, Article 23 of Decree No. 115/2015/ND-CP with the following guidelines:

1. The time to work or study abroad within permitted duration, including:

a) The actual time to work or study within the duration specified in the decision of the units which appoint their employees to work or study abroad, including the extended time permitted by the sending unit.

b) Where a person has a lot of time going abroad to work or study, the duration of times of going abroad shall be added into the working time in order to calculate the retirement or death benefits.

c) The employees who are working in the country and are sent abroad to improve their working skills and then shifted to work under the Agreement of the Government, their time to improve their working skills is added to enjoy the retirement or death benefits.

2. The average monthly salary paid for social insurance

a) The average monthly salary paid for social insurance for calculation of one-time pension or subsidy upon retirement, one-time social insurance and death subsidy of the persons specified in Clause 4 and 5, Article 23 of Decree No. 115/2015/ND-CP is calculated under 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.

b) In case the employees had the working time in the army or people’s public security and then went abroad to work and when returning home, they shifted to work in the state bodies, units or enterprises subject to addition of seniority allowances in their pension, the seniority allowances of army or people’s public security which are calculated on the basis of salary rate of non-commissioned officers, professional servicemen of people’s army, officers and non-commissioned officers of people’s public security by the time before going abroad to work are converted according to the salary system specified by the time of retirement as a basis for calculation of pension.

3. Dossier for calculation of working time

3.1. The dossier of the persons going abroad to work with definite time under the Agreement of the Government and persons working as team leaders, interpreters and regional cadres receiving salary from foreign country, includes:

a) The original résumé and additional résumé (if any), original papers related to the working time and salary of the employees before they went abroad to work; decision on back-to-work acceptance in case the employees returned home and continued their work before 01/01/1995. In case of no decision on back-to-work acceptance, it can be replaced with the résumé declared by the employees when being accepted to work again or the résumé declared by the employees with the certification of the receiving units.

b) The original of “Notice of transfer or payment” “Decision on transfer or payment” issued by the Department of International Cooperation on Labor (now the Department of Overseas Labour).

Where the employees no longer have the original of “Notice of transfer or payment” “Decision on transfer or payment”, they must have the Certification of working time for settlement of social insurance benefits from the Department of Overseas Labour based on the employees’ request (refer to the Form 01 and 02 attached to this Circular).

c) The certification of unsettlement of resignation subsidy or one-time subsidy (or one-time subsidy, demobilization subsidy in case of being servicemen or people’s policemen who demobilized or resigned from 15/12/1993 to 31/12/1994) after returning home from the bodies or units directly managing the employees before they go abroad to work with definite time. If such bodies or units are dissolved, their direct superior management unit shall make certification.

d) Request for calculation of working time to enjoy the retirement and death benefits for the employees who have resigned.

3.2. The dossier of the employees going abroad to work in the form of direct cooperation between the Ministries and localities of our Government with the foreign economic organizations includes:

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

b) The original of Decision on sending to work abroad with definite time or the copy of Decision where the employees are sent to work abroad with a common Decision for many persons.

Where the employees no longer have such Decision, they can present in stead the copy of Decision with certification from the Ministry in charge of the employees going abroad to work in the form of cooperation sent by the Ministry or the certification from the local Department of Labor – Invalids and Social Affairs for the employees sent by localities.

Where the employees do not have Decision on sending abroad for work, study or intership with definite time, they must have a written certification of the head of sending body or unit specifying the time the employees were sent abroad for work, study or intership with definite time and the head of such body or unit must take responsibibility before law for the certified contents. Where the sending body or unit no longer operates, the direct superior body shall make certification and take responsibibility before law for the certified contents.

3.3. The dossier of employees going abroad for study or intership includes:

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

b) The original of Decision on sending abroad for study or intership with definite time or the copy of Decision where the employees are sent abroad for study or intership with a common Decision for many persons.

Where the employees no longer have such Decision, they can present in stead the copy of Decision with certification from the sending unit.

Where the employees do not have Decision on sending abroad for study or intership with definite time, they must have a written certification of the head of sending body or unit specifying the time the employees were sent abroad for work, study or intership with definite time and the head of such body or unit must take responsibibility before law for the certified contents. Where the sending body or unit no longer operates, the direct superior body shall make certification and take responsibibility before law for the certified contents.

3.4. The dossier of the employees going abroad to work as specialist under the Agreement of the Government includes:

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

b) The original of Decision on sending abroad to work as specialist or the copy of Decision where the employees are sent abroad to work as specialists with a common Decision for many persons.

Where the employees no longer have such Decision, they can present in stead the copy of Decision with certification from the sending unit.

Where the employees do not have Decision on sending abroad for study or intership with definite time, they must have a written certification of the head of sending body or unit specifying the time the employees were sent abroad for work, study or intership with definite time and the head of such body or unit must take responsibibility before law for the certified contents. Where the sending body or unit no longer operates, the direct superior body shall make certification and take responsibibility before law for the certified contents.

c) The Certification of specialist managing body on specialist’s fulfillment of contribution obligations to the state budget and social insurance payment in accordance with the regulations of state during the time they work abroad.

4. Responsibility for implementation of the employees, the employers and the social insurance bodies:

4.1. Where the employees are resigning:

a) The employees shall submit their dossiers specified in Clause 3 of this Article to the last managing unit where the employees worked. Where such unit has dissolved, the employees shall submit their dossier to the direct superior managing unit.

b) The employees’ last managing unit shall receive the employees’ dossiers and transfer them with the written request to the social insurance body to which the unit pays the social insurance.

c) The social insurance body shall receive the dossiers and settle the benefits to the employees who meet the conditions to enjoy their retirement benefits with a time limit specified in Clause 4, Article 110 of the Law on social insurance; issue the social insurance book to the employees who have not been issued yet within a time limit specified in Clause 3, Article 99 of the Law on social insurance; additionally record the working time of the employees who have been issued with the social insurance book within 15 working days after fully receiving the prescribed dossier. In case of unsettlement, the social insurance body shall reply in writing and state the reasons.

4.2. Where the employees are paying the social insurance:

a) The employees must add their dossier specified in Clause 3 of this Article to the employing unit upon requirement.

b) The employing unit shall transfer the employees’ dossiers with the written request to the social insurance body to which it pays the social insurance.

c) The social insurance body shall receive the dossiers and settle the benefits to the employees as stipulated under Item c, Point 4.1 of this Clause.

4.3. Where the employees die after they return home but their relatives have not enjoyed the death benefits:

a) The employees’ relatives submit the dossiers as stipulated in Clause 3 of this Article enclosed with the employees’ social insurance books (if issued), Certificate of death or Certificate of death and the Declaration of the employees’ relatives under the form stipulated by the social insurance body enclosed with the request for settlement of death benefits to the employee’s last managing unit (under the Form No. 03 issued with this Circular).

b) The employee’s last managing unit shall receive and provide instructions to the employee’s relatives on completion of dossier and transfer it to the social insurance body where the unit pays the social insurance enclosed with the official letter for settlement of benefits.

c) The social insurance body shall receive the dossier and settle the death benefits to the employee’s relatives within a time limit specified in Clause 3, Article 112 of the Law on social insurance. In case of unsettlement, the social insurance body shall reply in writing stating the reasons.

Article 36. Rise of salary grade as a basis for calculation of pension for the employees who have the time to work as specialist abroad and return home within a prescribed time limit

The persons who have the time to work as specialists abroad and return home within a prescribed time limit and meet the conditions for rise of salary grade as a basis for calculation of pension as stipulated in Circular No. 02/LDTBXH-TT dated 11/02/1998 of the Ministry of Labor – Invalids and Social Affairs (referred to as 02/LDTBXH-TT), the settlement of rise of salary grade to calculate the pension shall comply with the following provisions:

1. Where the last salary grade in the scale or title has not been arranged yet, it shall be raised to a higher salary grade in the scale or title under the regulation on regular raise of salary grade.

2. Where the last salary grade in the scale or title has been arranged or entitlement to extra-seniority allowances is settled, the extra-seniority allowances is calculated in accordance with the provisions in Circular No. 04/2005/TT-BNV dated 05/01/2005 of the Ministry of Home Affairs guiding the implementation of benefits of extra-seniority allowances for cadres, public servants and officers.

Ex 54: Mr H was a main lecturer of University C, retired in 6/2008. Before retiring, his salary was 8/8 grade, scale of main lecturer, salary coefficient 6.78. The time to calculate Mr H’s salary rise under Circular No. 02/LDTBXH-TT is 4 years and 7 month. Therefore, Mr H’s extra-seniority allowances are calculated by 5% for the first 03 years and 2% for the remaining 1 year and 7 months. Mr H’s salary coefficient after being adjusted is 6.78 plus 7% of extra-seniority allowances.

Mr H can take his salary coefficient 6.78 plus 7% of extra-seniority allowances to calculate the average salary paid for social insurance in the last 03 years and take the salary coefficient 6.78 plus 5% of extra-seniority allowances to calculate the average salary paid for social insurance during the remaining 02 years as a basis for calculating the one-time pension or subsidy upon their retirement.

Ex 55: Ms K was a doctor of Hospital T, retired in 02/2016. Before his retirement, her salary was 9/9, grade, scale of doctor, salary coefficient 4.98 pluss 5% of extra-seniority allowances. The time to calculate Mr H’s salary rise under Circular No. 02/LDTBXH-TT is 3 years and 2 month. Therefore, Ms K’s extra-seniority allowances are additionally calculated by 3% for 03 years 02 months. Ms K’s salary coefficient after being adjusted is 4.98 plus 8% of extra-seniority allowances.

Ms K can take her salary coefficient 6.78 plus 7% of extra-seniority allowances to calculate the average salary paid for social insurance in the last 03 years and take the salary coefficient 4.98 plus 5% of extra-seniority allowances to calculate the average salary paid for social insurance during the remaining 02 years as a basis for calculating the one-time pension or subsidy upon their retirement.

Article 37. Benefits to the employees who are enjoying the monthly subsidy and have had the time of social insurance payment but not yet calculated for entitlement to social insurance

1. The employees meet the conditions to enjoy the monthly subsidy under the Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg and have the time of social insurance payment (excluding the working time whose subsidy of loss of working capacity has been calculated) specified in Article 24 of Decree No. 115/2015/ND-CP with the following guidelines:

a) The employees who have the time of social insurance payment and meet the conditions to enjoy their pension shall be entitled to one benefit with higher entitlement. Where the pension rate is higher, they shall enjoy their pension and stop enjoying their monthly subsidy from the month of pension entitlement.

Where the monthly subsidy rate under the Decision No. 91/2000/QD-TTg and Decision No. 613/QD-TTg is higher the pension rate, the employees shall continue to enjoy the monthly subsidy. The time of social insurance payment (excluding the working time whose subsidy of loss of working capacity has been calculated) shall be settled with one-time social insurance in accordance with the provisions in Article 60 of the Law on social insurance, Article 8 of Decree No. 115/2015/ND-CP and Article 9 of this Circular.

b) For the employees who do not meet the conditions of social insurance payment to enjoy their pension, if they wish, they may make payment of compulsory social insurance to enjoy their pension with the higher rate.

If they do not wish to continue the social insurance payment, they shall enjoy their monthly subsidy and shall be entitled to one-time social insurance for the time of social insurance payment.

2. The employees who are enjoying their subsidy of loss of working capacity and have the time of social insurance payment (excluding the working time whose subsidy of loss of working capacity has been calculated), they shall be subject to the provisions in Clause 1 of this Article for settlement.

Article 38. Benefits to the employees who have resignation decision waiting for the settlement of benefits of monthly retirement or subsidy

The benefits to the employees who have resignation decision waiting for the settlement of benefits of monthly retirement or subsidy shall comply with Article 25 of Decree No. 115/2015/ND-CP with the following guidelines:

1. The communal cadres subject to the adjustment of Decree No. 09/1998/ND-CP having the decision or certificate pending the age conditions to enjoy their monthly subsidy from the social insurance body shall be entitled to the monthly subsidy when male employees are full 55 years of age and 50 years of age for female employees. The monthly subsidy rate is calculated in accordance with the provisions in Decree No. 09/1998/ND-CP and is calculated on the average living costs of the last 05 year before resignation and then is adjusted according to the provisions on monthly subsidy of each period.

During the time of resignation to enjoy their monthly subsidy but die, the person in charge of funeral shall receive the funeral subsidy equal to 10 months of base salary. The employee’s relative shall receive the death benefits in accordance with the Law on social insurance 2014. The one-time death benefit rate is calculated on the average living costs of the last 05 year before resignation is converted based on the base salary in the month of employee’s death.

2. In case during the time pending the age conditions to enjoy their monthly pension or subsidy, the employees continue to participate in social insurance, their working time recorded in the decision or certificate pending the eligible age to enjoy their monthly pension or subsidy shall be added with the time of social insurance payment later for calculation of entitlement to social insurance in accordance with the Law on social insurance and the guiding documents.

Article 39. The employees meet the conditions and enjoy the benefits of social insurance before 01/01/2016

1. The employees who suffer from disease or have accident and must take leave before 01/01/2016 shall be entitled to the sickness benefits in accordance with the provisions of the Law on social insurance 2006 and the guiding documents.

2. The maternity benefits for female employees or employees adopting a child under 06 months of age before 01/01/2016 shall comply with the provisions in Clause 1, Article 28 of Decree No. 115/2015/ND-CP with the following guidelines:

a) The female employees giving a birth or the employees adopting a child under 06 months of age before 01/01/2016 shall be entitled to their maternity benefits in accordance with the provisions of the Labor Code 2012, the Law on social insurance 2006 and the guiding documents.

b) The female employees who gives a birth or their child specified under Point a mentioned above dies from 01/01/2016 onwards, the benefits for the father or the direct nurturer or the mother shall comply with the provisions of the Law on social insurance 2014 and the guiding documents.

c) The female employees’ benefits of convalescence and recovery after maternity after the time of entitlement to benefits when they give a birth shall be based on the provisions of policy by the time of starting leave for benefits of convalescence and recovery, particularly as follows:

Where the time of starting the convalescence and recovery before 01/01/2016, the provisions of the Law on social insurance 2006 shall be applicable, the entitlement rate is equal to 25% of base salary if the convalescence and recovery are at home; equal to 40% of base salary if at the centralized medical facility.

Where the time of starting the convalescence and recovery from 01/01/2016 onwards, the provisions of the Law on social insurance 2014 shall be applicable, the entitlement rate after maternity for one day is equal to 30% of base salary.

Ex 56: Ms H is participating in the compulsory social insurance and gave a birth on 20/12/2015 (normal delivery). Ms H’s maternity benefits are as follows:

a) The maternity benefits upon birth giving shall comply with the provisions of the Law on social insurance 2006;

b) After the time of entitlement of maternity benefits, within the first 30 working days but her health has not been recovered, Ms H shall be entitled to the convalescence and recovery in accordance with the Law on social insurance 2014.

3. The female employees born from 31/12/1970 and earlier and the male employees born on 31/12/1965 and earlier have the conclusion from the medical evaluation Board of loss of working capacity from 61% or more before 01/01/2016 and request to be entitled to their pension from 01/01/2016, the retirement benefits shall comply with the regulations of law before 01/01/2016 as follows:

a) Age conditions to enjoy pension: male from full 50 years of age and 45 years of age for female;

b) Each year of retirement prior to the prescribed age, the percentage of employee’s pension entitlement shall reduce by 1%.

No application of above provisions to the cases with the conclusion of medical evaluation Board of loss of working capacity from 61% or more from 01/01/2016 onwards.

Ex 57: Ms M was born on 31/12/1970 and works under heavy and hazardous work. She has 25 years of social insurance payment. On 20/12/2015, the medical evaluation Board concludes that she has loss of working capacity by 61%. The body where Ms M is working requests the social insurance body to deal with this case so that Ms M can enjoy her pension from 01/01/2016. The settlement of benefits to Ms M is done as follows:

Where Ms M’s retirement benefits are considered and settled in accordance with the Law on social insurance 2006, particularly:

- Ms M is eligible for entitlement to monthly pension (full 45 years of age and full 20 years of age of social insurance payment);

- Ms M’s pension is calculated as follows:

+ 45% for the first 15 years;

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

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

+ Ms M retired at the age of 45 ( 05 years prior to the prescribed age of 50), therefore the reduction percentage due to retirement prior to the prescribed age is 5%;

Therefore, the percentage of Ms M’s pension entitlement is 75% - 5% = 70%.

Ex 58: Mr K was born on 31/12/1965 and has 23 years of compulsory social insurance. On 15/01/2016, the medical evaluation Board concludes that he has loss of working capacity by 61%. The body where Mr K is working requests the social insurance body to deal with this case so that Ms M can enjoy her pension from 01/01/2016.

On 15/01/2016, the medical evaluation Board concludes that Mr K has loss of working capacity by 61%. Therefore, the settlement of retirement benefits to Mr K shall comply with the provisions of the Law on social insurance 2014.

By the time of conclusion of the medical evaluation Board, Mr K is 50 years and 01 month, therefore he is not eligible for pension entitlement due to loss of working capacity in accordance with the Law on social insurance 2014 (retiring in 2016: male employees is full 51 years of age and 46 years of age for female employees).

4. The employees who have full 20 years or more of social insurance payment including 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 with the conclusion of the medical evaluation Board of loss of working capacity from 61% or more before 01/01/2016 and request the entitlement to pension from 01/01/2016, the retirement benefits shall comply with regulations of law before 01/01/2016.

5. Where the employees die before 01/01/2016, their death benefit shall comply with the regulations of law before 01/01/2016, particularly as follows:

a) The person in charge of funeral shall receive the funeral subsidy without the conditions on the time of social insurance payment of full 12 months or more;

b) The one-time death benefits to the employee’s relatives who are working or the employee is reserving the time of social insurance payment but die shall be calculated by the number of year of social insurance payment. Each year shall be calculated by 1.5 months of average monthly salary paid for social insurance; the lowest level is equal to 03 months of average monthly salary or wage.

c) The employees’ relatives entitled to the prescribed monthly death subsidy must not choose the one-time death subsidy.

d) The employees’ relatives under 18 years of age who are enjoying the death subsidy before 01/01/2016 and from this timeline, they shall continue to enjoy their death susbsidy until the age of 18 years of age, except for case of loss of working capacity from 81% or more.