Nghị định 157/2025/NĐ-CP hướng dẫn Luật Bảo hiểm xã hội về bảo hiểm xã hội bắt buộc đối với quân nhân, công an nhân dân, dân quân thường trực và người làm công tác cơ yếu hưởng lương như đối với quân nhân

DECREE

ON ELABORATION AND IMPLEMENTATION MEASURES OF CERTAIN PROVISIONS OF THE LAW ON SOCIAL INSURANCE ON COMPULSORY SOCIAL INSURANCE FOR PROFESSIONAL SERVICEMEN, PEOPLE'S PUBLIC SECURITY OFFICERS, STANDING MILITIA AND CIPHER WORKERS RECEIVING THE SAME SALARIES AS PROFESSIONAL SERVICEMEN

Pursuant to Law on Government Organization dated February 18, 2025;

Pursuant to Law on social insurance dated June 29, 2024;

At the request of the Minister of National Defense

The Government issues Decree on elaboration and implementation measures of certain provisions of the Law on Social Insurance on compulsory social insurance for professional servicemen, people's public security officers, standing militia and cipher workers receiving the same salaries as professional servicemen.

Chapter I

GENERAL PROVISIONS

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This Decree provides elaboration and implementation measures of certain provisions of the Law on Social Insurance on compulsory social insurance for professional servicemen, people's public security officers, standing militia and cipher workers receiving the same salaries as professional servicemen.

Article 2. Regulated entities

1. Employees specified in points d, dd Clause 1 Article 2 of Law on Social Insurance.

2. Employees specified in point e Clause 1 Article 2 of Law on Social Insurance.

3. Employees specified in Clause 1 of this Article who are sent to study or for internship or to work or to research or to receive medical treatment overseas while still receiving salary or rank allowances or living expenses and pay social insurance as prescribed shall be subject to compulsory social insurance participation.

4. Employers that are social insurance participants specified in Clause 3 Article 2 of Law on Social Insurance, including: agencies, units, organizations, and individuals relevant to the implementation of social insurance policies for regulated entities in this Decree.

Chapter II

ORGANIZATION IMPLEMENTING SOCIAL INSURANCE IN THE MINISTRY OF NATIONAL DEFENSE, MINISTRY OF PUBLIC SECURITY

Article 3. Military Social insurance authorities, People's Public Security insurance authorities (hereinafter referred to as “Military SSAs and People’s Public Security SSAs”)

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a) Organize the implementation of regimes and policies of compulsory social insurance, health insurance, and unemployment insurance for employees and health insurance for their family members under the management of the Ministry of National Defense, Ministry of Public Security as prescribed by laws.

b) Manage the of compulsory social insurance fund, health insurance fund, and unemployment insurance fund used within the Ministry of National Defense, Ministry of Public Security.

2. Military SSAs and People's Police SSAs are under the guidance and professional direction of the Vietnam Social Security (VSS) as prescribed.

Article 4. Organizations of social insurance implementation in the Ministry of National Defense, Ministry of Public Security

Organizations of social insurance implementation in the Ministry of National Defense, Ministry of Public Security shall comply with Articles 16, 17, and 18 of the Law on Social Insurance and the following contents:

1. Develop long-term, mid-term, and annual social insurance work plans in the Ministry of National Defense, Ministry of Public Security.

2. Prepare estimates of annual social insurance revenue and expenditure, allocate social insurance revenue and expenditure, settle social insurance revenue and expenditure for units affiliated to the Ministry of National Defense, Ministry of Public Security; perform settlement of social insurance revenue and expenditure with VSS.

3. Perform other rights and responsibilities as prescribed by social insurance laws, health insurance laws, and unemployment insurance laws.

Chapter III

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Article 5. Social insurance books

1. Social insurance books shall be issued to employees working at the Ministry of National Defense, Ministry of Public Security and managed in accordance with Clauses 1, 2, and 3 Article 25 of the Law on Social Insurance.

2. The issuance and management of social insurance books for employees working at the Ministry of National Defense, Ministry of Public Security are determined by the Minister of National Defense and the Minister of Public Security.

Article 6. Salaries on which compulsory social insurance premiums are paid for entities specified in points dd and e Clause 1 Article 2 of the Law on Social Insurance

1. Salaries on which compulsory social insurance premiums are paid for entities specified in points dd and e Clause 1 Article 2 of the Law on Social Insurance shall be as follows:

In the first two years, the monthly payment shall be 02 times the reference level, and then for each subsequent year, it shall increase by 0.5 times the reference level, up to a maximum of 04 times the reference level at the time of payment.

2. In cases where the employee falls under any case specified in points dd and e Clause 1 Article 2 of the Law on Social Insurance 1 Article 2 of the Law on Social Insurance both before and after July 1, 2025, the salary on which compulsory social insurance premiums are paid from July 1, 2025 onwards shall be calculated according to Clause 1 hereof; the first two years on which compulsory social insurance premiums are paid shall be counted from the time of enlistment, performing people's public security service performance, participating in military/police/cipher academies and receiving living expenses, or participating in standing militia force.

Article 7. Retrospective collection and payment of compulsory social insurance premiums as prescribed in Clause 3 Article 31 of the Law on Social Insurance

1. When the employee’s salary is adjusted upwards, increasing the salary on which compulsory social insurance is paid, the employer and the employee specified in Clause 1 and Clause 3 Article 2 of this Decree shall be responsible for retrospectively collecting and paying into the social insurance fund.

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Article 8. Premium rates, methods, and deadlines for compulsory social insurance payment for employees and employers in the Ministry of National Defense, the Ministry of Public Security

The premium rate, method, and deadline for compulsory social insurance payment for employees and employers specified in points d, dd Clause 1 Article 2 of Law on Social Insurance shall comply with Article 33 and Article 34 of Law on Social Insurance, as follows:

1. In the case where the employee specified in point d Clause 1 Article 2 of Law on Social Insurance is seconded to work in an agency/organization is are not under the military, public security, or cipher sector or in an enterprise under military, public security, or cipher sector and has his/her salary paid by the previous agency/organization, the salary on which compulsory social insurance premiums are paid shall be determined in accordance with point a Clause 1 Article 31 of Law on Social Insurance.

2. In the case where the employee specified in point d Clause 1 Article 2 of Law on Social Insurance is holding the leadership or management position in an agency/organization under the military, public security, or cipher sector and are concurrently elected, appointed, or hold a leadership or management position in another agency/organization (whether under the military, police, or cipher sector or not), he/she is entitled to position allowances as prescribed by salary laws; such concurrent position allowances shall not be included in the salary on which compulsory social insurance is paid. Salaries on which compulsory social insurance premiums are paid shall comply with points a Clause 1 Article 31 of the Law on Social Insurance.

3. In the case where the employee specified in point d Clause 1 Article 2 of Law on Social Insurance must take illness leave at least 14 days/month due to performance of military, defense, security tasks, natural disaster management, firefighting, epidemic control or rescue operation, he/she shall pay social insurance premiums in accordance with Clause 1 Article 33; the Ministry of National Defense, Ministry of Public Security shall pay social insurance premiums in accordance with Clause 1 Article 34 of Law on Social Insurance, which shall be covered by the state budget. The salary on which compulsory social insurance premiums are paid is the salary of the preceding month before falling ill. In the case where the employee fails ill in the first month of work, the social insurance premium rate shall be determined based on the salary on which compulsory social insurance premiums are paid of that particular month.

4. In the case where the employee specified in point dd Clause 1 Article 2 of Law on Social Insurance does not work at least 14 days/month, the Ministry of National Defense, Ministry of Public Security shall pay social insurance premiums for the period where he/she does not work in accordance with Clause 2 Article 34 of Law on Social Insurance.

5. Entities specified in point e Clause 1 Article 2 of Law on Social Insurance who do not work at least 14 days/month shall have their social insurance premiums paid by the local budget as entities specified in point dd Clause 1 Article 2 of Law on Social Insurance.

Article 9. Suspension of pension and survivorship fund payment specified in Article 37 of Law on Social Insurance

Suspension of payment to the pension and survivorship fund:

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a) It face difficulties due to restructuring/technology changes, economic crises, or state policy implementation during economic restructuring or international commitments;

b) It faces difficulties due to natural disasters, fires, epidemics, or crop failures;

c) It is mobilized to participate in defense and security tasks, emergency situations threatening national security.

2. Conditions for suspension of pension and survivorship fund payment

An employer may suspend the payment to the pension and survivorship fund if it fails under any of the cases specified in Clause 1 of this Article and any of the following conditions:

a) It has its production or business activities suspended for 30 days or more and cannot arrange work for employees, among which at least 50% the employees present before the suspension are employees who are compulsory social insurance participants and are suspended from work;

b) It suffers damage exceeding 50% of total asset value caused by natural disasters, fires, epidemics, or crop failures (excluding land value) or cannot arrange work for employees, among which at least 50% the employees present before the suspension are employees who are compulsory social insurance participants and are suspended from work;

c) It is mobilized to perform tasks specified in point c Clause 1 of this Article at least 30 days according to the competent authority's decision and has at least 50% the employees present before the suspension who are employees who are compulsory social insurance participants suspended from work;

3. Duration of suspension of pension and survivorship fund payment

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If, during the suspension period, an employee becomes eligible for pension or survivorship benefits, the employee or employee’s family must make up for the unpaid contributions during the suspension period to ensure benefit settlement;

b) Upon the expiration of the suspension period specified in Point a of this Clause, the employer and employees shall continue paying compulsory social insurance premiums and make supplementary payment for the suspension period. The deadline for making the supplementary payment is the last day of the month succeeding the month in which the suspension period ends. The supplementary amount shall be equal to the amount incurred over the suspension period in accordance with Article 33 and Article 34 of the Law on Social Insurance.

If the payment is made after the latest deadline, the regulations of Articles 40 and 41 of the Law on Social Insurance shall apply.

4. Authority to determine the number of employees who are compulsory social insurance participants suspended from work and the value of damages due to natural disasters, fires, epidemics, or crop failures is as follows:

a) The authority to determine the number of employees who are compulsory social insurance participants suspended from work stipulated in points a, b, and c Clause 2 of this Article of agencies, units, organizations and enterprises affiliated to the Ministry of National Defense, the Ministry of Public Security shall be determined by heads of such agencies, units, organizations and enterprises;

b) The authority to determine the value of damages stipulated in point b Clause 2 of this Article of agencies, units, organizations and enterprises affiliated to the Ministry of National Defense, the Ministry of Public Security shall be determined by the Finance Department of the Ministry of National Defense or the Planning and Finance Department of the Ministry of Public Security. Such value shall be calculated based on the most recent asset inventory report prior to damage (excluding land value).

5. Military SSAs and People's Police SSAs shall decide suspending the pension and survivorship fund payment for employees and employers that meet the requirements as prescribed in Clauses 1, 2, and 3 of this Article.

6. If an employee who is covered by compulsory social insurance in accordance with Clauses 1, 2, and 3 Article 2 of this Decree is detained or suspended from work at least 14 working days, the suspension of compulsory social insurance payment shall be carried out as follows:

a) Both the employee and his/her employer shall suspend compulsory social insurance payment;

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If the payment is made after the latest deadline, the regulations of Articles 40 and 41 of the Law on Social Insurance shall apply;

c) After the detention or work suspension period, if the employee’s salary does not retrospectively pay in full, the supplementary payment shall not be required.

Chapter IV

SOME COMPULSORY SOCIAL INSURANCE BENEFITS

Section 1. SICKNESS BENEFITS

Article 10. Duration of sickness benefits, leave period for sick children for entities specified in point d Clause 1 Article 2 of Law on Social Insurance

1. Duration of sickness benefits for entities specified in point b Clause 1 Article 2 of Law on Social Insurance is based on the period of inpatient treatment at the health facility and the leave period as prescribed by the medical practitioner at the health facility as per laws.

In the case where the leave period in accordance with Clause 1 Article 42 of Law on Social Insurance is also the period of annual leave or paid leave or unpaid leave prescribed by labor laws, or full-paid leave prescribed by specialized laws, or maternity leave or convalescent leave prescribed by social insurance laws, the employee shall not be eligible for sickness benefits.

2. The leave period to take care of a sick child in a year specified in Clause 1 Article 44 of Law on Social Insurance is only for working days, excluding public holidays and weekends. Such period is calculated from January 1^st to December 31^st, regardless of the start date of social insurance participation.

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b) If both parents are compulsory social insurance participants, they can alternate or take off together to take care of their children. The maximum leave period for each child of each person shall comply with Clause 1 Article 44 of Law on Social Insurance.

3. In the case where an employee take sick leave from the end of the previous year to the beginning of the next year, the duration shall be counted towards the duration of sickness benefits of the current year.

Article 11. Sickness allowance for entities specified in point d Clause 1 Article 2 of Law on Social Insurance

1. Sickness allowance shall comply with Clause 4 Article 45 of Law on Social Insurance.

2. In the case where the employee takes sick leave for at least one month (including public holidays, annual leave, and weekly days off), the sickness allowance shall be calculated by month based on the salary on which social insurance premiums are paid of the month preceding the month in which the employee takes sick leave

3. During the duration of sickness benefits, if the Government of Vietnam adjusts the reference level or the employee has his/her military rank appointed or promoted, is entitle to an increase of salary, seniority allowance, or extra-seniority allowance, the sickness allowance shall be calculated by month based on the salary on which social insurance premiums are paid of the month preceding the month in which the employee takes sick leave.1

4. In the case where the employee specified in Clause 1 Article 42 of Law on Social Insurance takes sick leave in the first month in which the employee participates in social insurance, the sickness allowance shall be calculated based on the salary of such month.

Section 2. RETIREMENT BENEFITS

Article 12. Beneficiaries and eligibility for pension

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a) He/she is younger than the age prescribed in Clause 2 Article 169 of the Labor Code by up to 5 years;

Male employees

Female employees

Retirement year

Retirement age

Retirement year

Retirement age

2025

56 years 3 months

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51 years 8 months

2026

56 years 6 months

2026

52 years

2027

56 years 9 months

2027

52 years 4 months

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57 years

2028

52 years 8 months

2029

53 years

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53 years 4 months

2031

53 years 8 months

2032

54 years

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2033

54 years 4 months

2034

54 years 8 months

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55 years

b) He/she is younger than the retirement age prescribed in point a of this Clause and has paid compulsory social insurance for at least 15 years while doing heavy, hazardous or dangerous jobs or extremely heavy, hazardous or dangerous jobs on the list issued by the competent authority or working in extremely disadvantaged areas, including the time of working in areas to which a coefficient of 0,7 of higher applies before January 1, 2021;

The time of working in areas to which a coefficient of 0,7 of higher applies before January 1, 1995 shall be determined based on laws on regional-based allowances at the time of settlement. For areas where the regional allowance coefficient is not prescribed or less than 0.7 while employees have already worked in areas with regional allowance coefficient of 0.7 or higher in reality according to previous documents on regional benefits, such documents shall be used as basis to determine period of working in areas with regional allowance coefficient of 0.7 or higher to consider the eligibility for retirement benefits.

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

The roadmap to adjust the retirement ages of employees shall be done as follows:

Male employees

Female employees

Retirement year

Retirement age

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Retirement age

2025

51 years 3 months

2025

46 years 8 months

2026

51 years 6 months

2026

47 years

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51 years 9 months

2027

47 years 4 months

From 2028

57 years

2028

47 years 8 months

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48 years

2030

48 years 4 months

2031

48 years 8 months

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2032

49 years

2033

49 years 4 months

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49 years 8 months

From 2035

50 years

c) He/she is infected with HIV/AIDS during performance of his/her duties.

2. Employees specified in Clauses 1 and 3 Article 2 of this Decree shall be eligible for pension if he/she has paid compulsory social insurance for at least 20 years and satisfies one of the following requirements:

a) Professional servicemen working in the military for at least 25 years, professional servicewomen working in the military for at least 20 years if the military is not required to assign officers, professional servicemen, national defense civil servants, national defense workers or they are unable to be changed to other occupations. The duration of service in the military includes the time working as an officer, professional serviceman, national defense civil servant, or national defense worker, and the time where they change positions due to mission requirements and are reassigned to serve in the military;

b) Professional servicemen who meet the requirements stipulated in Clause 3 Article 36 of Law No. 16/1999/QH10 on Vietnam People’s Army officers, as amended by Clause 9 Article 1 of Law No. 52/2024/QH15 on Amendments to certain Articles of the Law on Vietnam People’s Army officers or point a clause 1 Article 22 of Law No. 98/2015/QH13 on professional servicemen, National defense workers and officials;

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d) Public security officers who meet the requirements in point b clause 1 Article 3 of Decree No. 49/2019/ND-CP;

dd) Persons working in cipher sector who have worked for at least 25 years (for male) or at least 20 years (for female), have paid social insurance, if the cipher sector is not required to assign officers or they are unable to be changed to other occupations. The working period in the public security forces includes the period working in cipher sector; working in other positions within cipher agency; cadet who is receiving subsistence allowances, including the period where he/she transferred to another sector but was later mobilized to serve in the cipher sector due to mission requirements.

3. An employee specified in Clauses 1, 2, and 3 Article 2 of this Decree, if he/she resigns, has paid compulsory social insurance for at least 20 years, and has his/her work capacity reduction of at least 61%, shall be eligible for pension at a lower level than the employee who meets the pension eligibility specified in points a and b Clause 1 of this Article if he/she satisfy one of the following requirements:

a) He/she is younger than the retirement age prescribed in point a Clause 1 of this Article;

b) He/she has worked extremely heavy, hazardous or dangerous jobs on the list issued by the competent authority for at least 15 years.

4. Where the date and month of birth cannot be determined or the records are lost, employees shall receive pensions as follows:

a) In cases where the records do not specify the date and month of birth, only the year of birth is specified, the date of January 1 of the birth year shall be used as the basis for calculation;

b) In cases where original records evidencing working periods are no longer available, alternative documents such as employment contracts, decisions on demobilization, discharge or recruitment, or other documents relevant to the working period must be provided to Military SSAs or Public Security SSAs for handling as per laws.

5. In the cases where employees meet age requirements specified in Clause 1 of this Article but have paid compulsory social insurance for 14 years 6 months to less than 15 years or employees meet age requirements specified in Clause 3 of this Article but have paid compulsory social insurance for 19 years 6 months to less than 20 years, have their work capacity reduction of at least 61% or have worked extremely heavy, hazardous or dangerous jobs on the list issued by the competent authority or infected with HIV/AIDS due to occupational accidents while performing their tasks, they may pay a lump sum payment for the remaining month to be eligible to receive pensions as prescribed in Clause 1 or Clause 3 of this Article.

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Article 13. Monthly pensions

Monthly pensions for employees specified in Clause 1, 2, and 3 Article 2 of this Decree shall comply with Article 66 of Law on Social Insurance as follows:

1. Monthly pensions shall be calculated by multiplying the monthly pensions by the average salary on which social insurance premiums are paid according to Article 72 of Law on Social Insurance.

2. Monthly pensions of eligible employees specified in Clause 2 Article 64 of Law on Social Insurance shall be calculated in accordance with Clause 1 Article 66 of Law on Social Insurance.

3. Monthly pensions for employees specified in Clause 2 Article 64 of Law on Social Insurance are stipulated as follows:

a) For employees who have worked in specialized and specific occupations as regulated by the Minister of National Defense, Minister of Public Security for 10 years, if the monthly pensions specified in Clause 1 Article 66 of Law on Social Insurance do not exceed 75%: 50% (for male employees) or 55% (for female employees) of the average salary on which social insurance premiums are paid for 15 years of social insurance payment, plus (+) 3% for each additional year of social insurance payment, but must not exceed 75%; for incomplete year (if any): 1 – 6 months: 1,5%, 7 – 12 months: 3%. An employee whose monthly pension is calculated according to this point shall not be eligible to receive lump-sum allowance upon retirement stipulated in Article 14 of this Decree. The amount of the additional monthly pension compared to those specified in Clause 1 Article 66 of Law on Social Insurance shall be funded by state budget.

Such calculation method shall not apply to cases of violations of disciplines of the army, police or the law on which the retirement from active service, retirement from army, or resignation shall be imposed.

b) VSS shall consolidate the additional pension amount compared to those specified in Clause 1 Article 66 of Law on Social Insurance based on applications for receiving pensions of employees working in certain specialized occupations in the armed forces and submit it to the Ministry of Finance to be funded by state budget.

4. In cases of early retirement, the statutory retirement age used for calculating monthly pensions according to Clause 3 Article 66 of Law on Social Insurance shall be determined as follows:

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b) An employee who is doing heavy, hazardous or dangerous jobs extremely heavy, hazardous or dangerous jobs on the list issued by the competent authority or working in extremely disadvantaged areas, if he/she has paid social insurance premiums for at least 15 years, shall have his/her statutory retirement age specified in point b Clause 1 Article 12 of this Decree.

5. Monthly pension shall be deducted due to early retirement according to Clause 3 Article 66 of Law on Social Insurance.

6. The pension shall commence 01 month after the issuance of the conclusion on reduced work capacity of at least 61% by the Medical Assessment Council, provided that the age and contribution conditions are met.

Article 14. Lump-sum allowance upon retirement

1. The lump-sum allowance shall be calculated in accordance with Article 68 of Law on Social Insurance. For each extra year of social insurance payment exceeding the number of years corresponding to 75% of the average salary on which social insurance premiums are paid, 50% of the average salary on which social insurance premiums shall be paid.

2. In case the employee who is eligible for pensions according Article 12 of this Decree continues paying social insurance, the allowance shall be 02 times the average salary on which social insurance premiums are paid under Article 72 of Law on Social Insurance for each extra year of social insurance payment mentioned in Clause 1 of this Article after the employee reaches the statutory retirement age until he/she actually retires.

Article 15. Lump-sum social insurance allowance

1. If a person specified in Clauses 1, 2, and 3 Article 2 of this Article is demobilized or resigned, he/she will be eligible for lump-sum social insurance allowance if he/she makes a request and satisfies one of the following conditions:

a) He/she is not eligible for pension as prescribed in Clause 2 Article 64 or Clause 2 Article 65 of Law on Social Insurance or Article 12 of this Decree, does not participate in voluntary social insurance, and is not eligible for pension.

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c) He/she is eligible for both lump-sum social insurance allowance as prescribed in point dd Clause 1 Article 70 of Law on Social Insurance and pension as prescribed in Clause 2 Article 64 or Clause 2 Article 65 of Law on Social Insurance or Article 12 of this Decree and has made a request to receive lump-sum social insurance allowance.

2. The lump-sum social insurance allowance shall be calculated according to Clause 3 Article 70 of Law on Social Insurance, excluding the state subsidies on voluntary social insurance, except for the case specified in Clause 4 Article 70 of Law on Social Insurance.

3. The time of calculation of lump-sum social insurance allowance shall comply with Clause 5 Article 70 of Law on Social Insurance.

Article 16. Average monthly salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance

The average monthly salary on which social insurance premiums are paid for calculation of pension and lump-sum allowance according to Article 72 of Law on Social Insurance shall be determined as follows:

1. Regarding employees specified in Clauses 1, 2, and 3 Article 2 of this Decree who receive State-regulated salaries and pay social insurance entirely on such salaries, the average salary on which social insurance premiums are paid shall comply with Clause 1 Article 72 of Law on Social Insurance.

If the employee fails to meets the social insurance payment period as prescribed in Clause 1 Article 72 of Law on Social Insurance, it shall be determined based on the average salary on which compulsory social insurance is paid.

The social insurance payment period before July 1, 2025, for calculating average monthly salary on which social insurance premiums is paid as prescribed in points d and dd Clause 1 Article 2 of Law on Social Insurance, shall not be included in the social insurance payment period for entities specified in point dd Clause 1 Article 2 of Law on Social Insurance.

2. The monthly salary on which social insurance premiums is paid as prescribed in point a Clause 1 of this Article is the monthly salary based on rank, position, grade, and additional allowances (such as position allowances, seniority allowances, extra-seniority allowances, and retained difference coefficient (if any)) on which social insurance premiums have been paid. Such average monthly salary shall be calculated based on State-regulated salaries for cadres, civil servants, public employees, and armed forces (where the seniority allowance is calculated at the highest rate corresponding to the salary coefficient, leadership position allowance, extra-seniority allowance, and retained difference coefficient) and the reference level at the time of receiving pensions or lump-sum social insurance allowance specified in Clause 5 Article 70 of Law on Social Insurance.

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3. In case an employee specified in Clauses 1, 2, and 3 Article 2 of this Decree pays social insurance on both State-regulated salary and employer-decided salary, the average salary on which social insurance premiums are paid shall be used as basis for calculation. For the period of payment of social insurance on State-regulated salary, the average salary on which social insurance premiums are paid, specified in Clause 1 of this Article, shall be calculated from the time of compulsory social insurance participation; if the payment period is shorter than the periods specified in Clause 1 of this Article, the average salary shall be calculated based on the payment months. For the period of payment of social insurance on employer-decided salary, the average salary on which social insurance premiums are paid shall be calculated on the entire period.

4. If employees specified in Clause 1, Clause 2, and Clause 3 of Article 2 hereof who have transferred to the positions of national defense workers/public employees, public security workers, cipher workers or transferred to work in regulatory agencies, political organizations, socio-political organizations, included in the staffing quotas and salaried from the state budget or transferred to work in enterprises subject to State-regulated salary, they shall have their pensions calculated as follows:

a) If employees transferred to work in positions not entitled to seniority allowances and their salaries on which social insurance premiums are paid do not include seniority pay, the average salary used for calculation of pension shall be the average salary on which social insurance premiums are paid at the retirement time plus the seniority pay (if any) calculated based on the time working as military officers, professional servicemen of the People's Army, officers and non-commissioned officers of the People's Public Security, and cipher workers at the time before the job transfer, which shall be converted according to the salary policies applicable at the time of retirement.

b) If employees transferred to work in positions entitled to seniority allowances and their salaries on which social insurance premiums are paid include seniority pay, the average salary used for calculation of pension shall comply with Clause 1 of this Article;

c) If employees transferred to work in regulatory agencies, units, organizations who receive State-regulated salaries, then retire, and their average salary used for calculation of pension specified in point a and point b of this Clause is lower than the average salary before the job transfer, the latter, which shall be converted according to the salary policies applicable at the time of retirement, shall be used for calculation of pension;

d) While paying social insurance based on State-regulated salary, if employees transferred to work in other positions subject to State-regulated salaries, and their average salary on which social insurance premiums are paid is higher than the average salary on which social insurance premiums are paid in the last years before retirement, the higher shall be the average salary on which social insurance premiums are paid corresponding to the number of years specified in Clause 1 of Article 72 of the Law on Social Insurance.

5. For military personnel, public security personnel, and cipher personnel who are demobilized or resigned before December 15, 1993, then transferred to work and participated in compulsory social insurance at other agencies, units, enterprises, the previous working period shall be added with the later working period to calculate social insurance payout. To be specific:

a) For employees working in agencies, units, enterprises subject to the state-regulated salary before retiring, the average salary on which social insurance premiums are paid is as follows:

The average salary on which social insurance premiums are paid for calculating pensions and lump-sum social insurance allowances shall comply with point a Clause 1 Article 72 of Law on Social Insurance; in the case where there is a discontinued period in the social insurance payment period, the months from the nearest previous period shall be added to meet the requirements for calculating the average salary; in the case where the requirement of years is not met, the average salary for the months in which social insurance premiums have been paid shall be used for calculation; in the case where only the military rank or the salary paid before being demobilized or resigned is provided, the time holding the rank as prescribed by Law on Vietnam People’s Army officers or Law on People's Public Security or the time of pay rate application in the last years according to regulations shall be used as basis for pension calculation.

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Article 17. Retirement benefits for employees who pay both compulsory and voluntary social insurance premiums

1. Employees specified in Clauses 1, 2, and 3 Article 2 of this Decree who pay both compulsory and voluntary social insurance premiums will be entitled to the retirement benefits for the period of payment of compulsory social insurance and voluntary social insurance.

2. The monthly pension equals his/her monthly pension rate multiplied by the average income and salary on which the social insurance premium is paid specified in clause 3 of this Article.

3. Average income and salary on which social insurance premiums are paid shall be calculated using the following formula:

Average income and salary on which social insurance premiums are paid

=

Total of incomes on which voluntary social insurance premiums are paid

+

Average salary on which compulsory social insurance premiums are paid

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Total months of compulsory social insurance payment

Total months of voluntary social insurance payment

+

Total months of compulsory social insurance payment

Where:

a) Incomes on which voluntary social insurance premiums are paid are incomes adjusted in accordance with Clause 2 Article 104 of Law on Social Insurance;

b) Average salary on which social insurance premiums are paid shall be calculated in accordance with Article 72 of the Law on Social Insurance and Article 16 of this Decree.

Section 3. SURVIVORSHIP ALLOWANCE

Article 18. Survivorship allowance for persons who have been paying both compulsory and voluntary social insurance premiums

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2. When a person specified in Clauses 1, 2, and 3 Article 2 of this Decree dies, his/her family member, organization or individual in charge of his/her funeral shall be entitled to a lump-sum funeral allowance in accordance with Clause 2 Article 85 of Law on Social Insurance if:

a) The employee has paid compulsory social insurance for at least 12 months;

b) The employee has paid both compulsory and voluntary social insurance premiums for at least 60 months;

c) The employee dies of occupational accidents and occupational disease according to regulations of law on occupational hygiene and safety;

d) The employee is receiving or suspended from receiving monthly allowance for occupational accidents or occupational disease.

3. When a person specified in points a, b, and d Clause 2 of this Article is declared dead by the court, his/her family member shall be entitled to a lump-sum funeral allowance in accordance with Clause 2 Article 85 of Law on Social Insurance at the time of declaration.

4. Monthly survivorship allowance may be provided for family members in accordance with Article 87 of Law on Social Insurance if they meet requirements specified in Clause 2 Article 86 of Law on Social Insurance and the employee fall under one of the following cases:

a) The employee has paid compulsory social insurance for at least 15 years;

In case the compulsory social insurance premiums have to be paid for up to 06 more months to reach 15 years of compulsory social insurance payment period and his/her family member wishes to receive monthly survivorship allowance, the family member may pay a lump sum to the pension and survivorship fund for the remaining month, which is equal to 22% of the salary on which social insurance premiums is paid before the employee dies;

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c) The employee is receiving or suspended from receiving monthly allowance for occupational accidents or occupational disease and has work capacity reduction of at least 61%.

5. Lump-sum survivorship allowance may be provided for family members if:

a) The employee does not fall under any of the cases specified in Clause 4 of this Article;

b) The employee falls under any of the cases specified in Clause 4 of this Article but does not have or no longer has family members eligible to receive monthly survivorship allowance specified in Clause 2 Article 86 of Law on Social Insurance;

c) The family member is eligible to receive monthly survivorship allowance in accordance with Clause 2 Article 86 of Law on Social Insurance and wishes to receive a lump-sum survivorship allowance.

6. Lump-sum survivorship allowance levels

a) Upon the death of the employee who is participating in compulsory social insurance, his/her family will be entitled to a lump-sum survivorship allowance in accordance with Clause 1 Article 89 of Law on Social Insurance, which is calculated based on average salary and salary on which the compulsory social insurance premiums is paid according to Article 16, Clause 3 Article 17 of this Decree;

b) Upon the death of the employee who is receiving or suspended from receiving monthly allowance for occupational accidents or occupational disease and is participating in compulsory social insurance, the lump-sum survivorship allowance shall be provided.

7. The provision of monthly survivorship allowance for other family members and lump-sum survivorship allowance shall be carried out as follows:

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b) The lump-sum survivorship allowance shall be provided in accordance with the inheritance laws if the employee does not have any family members stipulated in clause 7 Article 3 of Law on Social Insurance;

c) If there are multiple family members, a written decision must be made to appoint a representative to receive the lump-sum survivorship allowance.

Chapter V

IMPLEMENTATION CLAUSES

Article 19. Transition

1. For employees who are entitled to monthly pensions, or have demobilized, resigned, or died before July 1, 2025 and have participated in social insurance before January 01, 2027 or worked in areas with region-based allowances or at the battlefield B, C before April 30, 1975; battlefield K before August 31, 1989; DK1 Platforms from June 10, 1989 onwards, the lump-sum region-based allowance may be calculated based on the coefficient of 0,7 (for battlefield B, C, K) and the coefficient of 1,0 (for DK1 Platforms).

a) Lump-sum allowance shall be calculated using the following formula:

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

Where:

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H_i : coefficient of region-based allowance on which the social insurance premiums are paid to social insurance fund for social insurance payment period from January 1, 1995, to December 31, 2006 as specified in Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT.

T_{j :} Number of months of social insurance payment into social insurance fund including region-based allowance with coefficient H_i; or number of months considered as social insurance payment into social insurance fund including region-based allowance applicable to battlefields B, C, K, and DK1).

15%: percentage of social insurance payment to the pension and survivorship fund based on the employees’ monthly salary on which social insurance premiums are paid.

L_min: the reference level at the month the employee begins to receive pension or lump-sum social insurance allowance, or the month the employee dies.

b) For employees specified in point dd Clause 1 Article 2 of the Law on Social Insurance who have worked in areas with region-based allowances, the level of lump-sum allowance including the region-based allowances for social insurance participants shall be calculated using the following formula:

N = (0,4 x Hi x Tj x 15%) x Lmin

Where:

N: level of lump-sum allowance of the social insurance participants including region-based allowances;

H_{i :} allowance coefficient in the region where employees entitled to rank allowances pay the social insurance;

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0.4: allowance coefficient of private rank;

 L_min: the reference level at the month the employee begins to receive pension or lump-sum social insurance allowance, or the month the employee dies.

2. People who are receiving not only monthly pension, incapacity allowance, occupational accident or occupational disease allowance but also monthly region-based allowance at their permanent residences (where region-based allowance is applicable) before July 1, 2025 may continue receiving the current region-based allowance. When their permanent residences are changed, the region-based allowance at their new permanent residences shall be applicable (if any).

3. The funding sources for paying lump-sum benefits and region-based allowances for the subjects prescribed in Clauses 1 and 2 of this Article are as follows:

a) The state budget shall pay lump-sum benefits for the working period with social insurance participation before January 1, 1995, at places eligible for region-based allowances; the region-based allowance for people who are receiving pensions, monthly incapacity allowance, monthly occupational accident, or occupational disease allowance under coverage of the state budget;

b) The social insurance fund shall pay lump-sum benefits for the period of social insurance payment including region-based allowances from January 1, 1995 onwards; the region-based allowance for people who are receiving pensions, monthly incapacity allowance, monthly occupational accident allowance, or occupational disease allowance under coverage of the social insurance fund.

4. While on duty, if an employee specified in Clauses 1, 2, and 3 Article 2 of this Decree are injured or pass away, are certified as war invalids or persons entitled to benefits the same as those granted to war invalids or martyrs by competent authorities, he/she shall be eligible to both incentives for persons with meritorious services and occupational/survivorship allowances specified in Section 3, Chapter III of Law on Occupational Safety and Hygiene and Section 4 Chapter V of Law on Social Insurance.

5. The employee specified in Clauses 1, 2, and 3 Article 2 of this Decree who is demobilized or resigned and is decided being eligible for sick soldier benefits by competent authorities, if he/she does not continue to participate in compulsory social insurance, shall receive both sick soldier benefits as prescribed in Ordinance No. 02/2020/UBTVQH14 on incentives for persons with meritorious services and lump-sum social insurance allowance. The employees may also have his/her social insurance payment period reserved upon request; if he/she continue to participate in social insurance, the reserved period shall be combined with the period of social insurance payment in the future for the calculation of social insurance allowances as per laws.

6. For military personnel, people's polices, and cipher workers demobilized or resigned before December 15, 1993 and then has worked in agencies, units and enterprises in economic sectors and has paid compulsory social insurance (including employees working in health stations in communes, wards, commune-level towns, preschool teachers or persons holding titles in communes, wards, commune-level towns before January 1, 1995 whose working period is included in the period of social insurance payment) and persons hired and employed workers, their period as the basis for social insurance payout shall include their serving period in military or people's police or cipher sector, except for cases that have received the benefits in accordance with:

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b) Point a of Clause 1 of Article 1 of Decision No. 290/2005/QD-TTg dated November 8, 2005; 

c) Decision No. 92/2005/QD-TTg dated April 29, 2005;

d) Decision No. 142/2008/QD-TTg dated October 27, 2008; Decision No. 38/2010/QD-TTg dated May 6, 2010;

dd) Decision No. 53/2010/QD-TTg dated August 20, 2010;

e) Decision No. 62/2011/QD-TTg dated November 9, 2011.

7. If the employee worked in the military or people’s police demobilized from December 15, 1993 to December 31, 1994 and has not received severance pay or lump-sum benefit, demobilization benefit, lump-sum social insurance allowance, his/her serving period in the people’s army or people's public security or cipher force shall be included in the period as the basis for social insurance calculation.

8. In cases where an employee no longer have original documents proving their working period in the state sector before January 1, 1995, the social security authority all review and decide whether or not to include such period as basis for social insurance calculation based on the employee’s application, confirmation documents from the agency or unit managing the employee, and relevant records and papers related to the such period. Where necessary, the social security authority shall cooperate with relevant local authorities in reviewing and comparing the employee's application to clarify related issues before making the decision.

a) The confirmation document from the agency or unit directly managing the employee must clearly state the reason for the absence of original documents, recruitment date, work process, salary progression, reasons for unsettled severance pay or lump-sum benefit, reasons for interruption or resignation, and the agency’s responsibility for provision of benefits at the time of resignation for employees with interrupted working periods or who resign before January 1, 1995. If the agency or unit no longer exists, the directly superior managing authority shall conduct verification;

b) Relevant records and papers related to the working period requested to be included in period as basis for social insurance payout include documents proving or showing working period in the state sector before January 1, 1995, such as: CPV member's biography, union member's biography, labor book, labor list, monitoring book, salary payment list, food book, certificates of merit, diploma of merit, medals, diplomas, certificates, records of benefit provision for employees when equalizing state-owned enterprises, and other documents showing the employee's work process and salary;

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d) The agency or unit directly managing the employee or superior authority of the employee shall conduct the verification based on documents specified in point b of this Clause and bear responsibility for their verification contents specified in point a of this Clause.

9. For employees specified in Clauses 1, 2, and 3 Article 2 of this Decree on the public payroll of agencies or units that are sent abroad for definite-term business or study trip and returned to Vietnam behind schedule or returned on schedule but whose former unit could not arrange a job for them:

a) They shall have their working period in Vietnam before going abroad and their time abroad within the permitted period before January 1, 1995, included in the periods as basis for retirement benefits and survivorship allowance if they have not yet received severance pay, lump-sum benefit, demobilization benefit or lump-sum social insurance allowance. The calculation of working period before January 1, 1995 as basis for social insurance payout shall comply with Clauses 6 and 7 of this Article, Clause 5 of Article 16 of this Decree;

b) The period of working, studying abroad within the permitted duration as prescribed in Clause 1 of this Article includes:

The actual period of working, studying as stated in the decision of the unit sending the employee abroad, including any extension period permitted by the sending unit;

In cases where an individual has multiple occasions of working, studying abroad, the total period abroad within the permitted periods shall be included in the period as basis for provision of retirement benefits and survivorship allowance;

For employees who are sent abroad by their unit for skill improvement and later become guest workers as specified in a Government's Agreement, their study period shall be included in the working period as the basis for provision of retirement benefits and survivorship allowance.

c) The regulations in Clause 1 of this Article shall not apply to persons who violate law abroad and are expelled or subject to a disciplinary action or be liable to imprisonment before January 1, 1995;

d) Average salary on which social insurance premiums are paid

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For cases with a serving period in the military or police or cipher agency followed by a working period as a guest worker, after returning, being transferred to agencies, units, or state-owned enterprises eligible for including seniority pay in the calculation of the pension, the seniority pay shall be calculated based on the salary level of officers, career military personnel of the People’s Army, and officers and non-commissioned officers of the People’s Police before going abroad, converted according to the salary policies at the time of benefit provision.

For employees who, before going abroad to work, are receiving state-regulated salaries and whose last working years used to calculate the average salary on which social insurance premiums are paid include the period working abroad, the salary for the period working abroad shall be taken as the salary before going abroad used as the basis for calculating pension and social insurance benefits.

For social workers whose period working abroad is included in the period as basis for provision of retirement benefit and survivorship allowance as prescribed in Clause 1 of this Article, the salary on which social insurance premiums are paid for such period shall be twice the reference level at the time of provision of social insurance benefit.

10. For employees specified in Clauses 1 and 3 Article 2 of this Decree who have been stripped of their military or police titles, the eligibility for pension shall comply with Clause 1 of Article 64 and Clause 1 of Article 65 of the Law on Social Insurance. The average monthly salary on which social insurance premiums are paid shall comply with Article 72 of Law on Social Insurance.

11. If employees have working periods in the state sector before January 1, 1995, which are considered continuous working periods or actual working periods but have not yet been granted severance allowance, lump-sum benefit, lump-sum social insurance allowance, such periods shall be included in their social insurance payment periods. To be specific:

a) If employees have working periods in the state sector before January 1, 1995, have not yet been granted severance allowance, lump-sum benefit, lump-sum social insurance allowance, such periods shall be included in their social insurance payment periods;

b) For employees with interrupted working periods or who had resigned before January 1, 1995, the determination of continuous working periods or actual working period for social insurance entitlement shall be carried out in accordance with previous regulations on calculating working period before January 1, 1995, for social insurance entitlement, except regulations in: Article 3 of Decree No. 66/CP dated September 30, 1993, of the Government temporarily regulating social insurance policies for the armed forces; Article 3 of Decree No. 43/CP dated June 22, 1993, of the Government temporarily regulating social insurance policies; Article 54 of the Social Insurance Charter issued together with Decree No. 12/CP dated January 26, 1995; Article 49 of the Social Insurance Charter for officers, career military personnel, non-commissioned officers, and soldiers of the People’s Army and People’s Police issued with Decree No. 45/CP dated July 15, 1995; Clause 4, Article 139 of the Law on Social Insurance 2006; Clause 6, Article 123 of the Law on Social Insurance 2014; Article 23 of Decree No. 115/2015/ND-CP dated November 11, 2015 elaborating the Law on Social Insurance regarding compulsory social insurance; Clauses 7, 8, and 9, Article 38 of Decree No. 33/2023/ND-CP dated June 10, 2023, on commune-level cadres, civil servants, and part-timers working at communes, villages and residential groups; Clauses 2 and 3, Article 16 of Decree No. 92/2009/ND-CP dated October 22, 2009, on titles, numbers, and some policies for cadres, civil servants in communes, wards and commune-level towns and part-timers in communes; Clause 2, Article 1 of Decree No. 29/2013/ND-CP dated April 8, 2013, amending Decree No. 92/2009/ND-CP; Clause 8, Article 2 of Decree No. 34/2019/ND-CP dated April 24, 2019, amending regulations on commune-level cadres and civil servants and part-timers working at communes, villages and residential groups;

12. For employees who have a period of holding a title specified in Decree No. 09/1998/ND-CP (including other titles within the approved regular personnel under the People’s Committee), and are social insurance participants in accordance with Decree No. 09/1998/ND-CP, as amended by Decree No. 50-CP, if they were appointed or recruited immediately into the people’s army, people’s police or worked in the bodies, units or enterprises of the State, political organizations, political – social organizations before January 1, 1998, the periods holding such positions shall be included in as social insurance payment period and combined with the social insurance payment period after being assigned or recruited as basis for social insurance payout.

During the time of assuming such titles, if they were sent by competent authorities 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 police or worked in the bodies, units or enterprises of the State, political organizations, political – social organizations upon completion, the study period shall be added in the period as the basis for social insurance payout.

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a) Pension benefits: If the employee does not continue to participate in social insurance, the eligibility for pension shall comply with Clause 1 Article 12 of this Decree. In cases where the employee continues to participate in social insurance but does not fall under any cases specified in Article 2 of this Decree, the eligibility for pension shall comply with Clause 1 Article 64 and Clause 1 Article 65 of Law on Social Insurance.

b) Survivorship benefits: During the reserved social insurance payment period, if the employee dies before July 1, 2025, the survivorship benefits shall comply with Section 5 Chapter III of the Law No. 58/2014/QH13 on Social Insurance; from July 1, 2025 onwards, the survivorship benefits shall comply with Section 4 Chapter V of Law No. 41/2024/QH15 on Social Insurance.

14. In cases where an employee specified in Clauses 1 and 3 Article 2 of this Decree demobilized or resigned and has received sum-sump social insurance allowance from the social insurance fund, within 12 months from the date on which he/she demobilizes or resigns, if he/she wish to reserve the social insurance payment period, he/she may refund the received sum-sump social insurance allowance to the social insurance fund through his/her previous managing agency or unit. The Military SSAs, People's Police SSAs shall confirm the period of social insurance payment.

15. Persons specified in points c and d Clause 1 Article 2 of Law on Social Insurance and national defense cadres going aboard as spouses shall be entitled to policies and benefits in accordance with this Decree.

16. Persons specified in point c Clause 1 Article of Law on Social Insurance who has worked in a specialized and specific occupation for at least 10 years shall have their pensions calculated in accordance with Clause 3 Article 13 of this Decree.

17. Social insurance authorities of provinces, central-affiliated cities (regional social insurance authorities) affiliated to VSS shall implement social insurance benefits stipulated in Chapter V of Law on Social Insurance and this Decree for employees working in cipher agencies affiliated to ministries, departments, and provinces (excluding those working in cipher agencies affiliated to Ministry of National Defense, Ministry of Public Security), employees specified in Clause 2 Article 2 of this Decree, and employees who are reserving their social insurance payment period.

18. The responsibility for social insurance payments and budget thereof for entities specified in Clause 2 Article 2 of this Decree shall be ensured and implemented by local authorities; which shall be paid monthly to the social insurance fund and uniformly managed by VSS.

19. The State of Vietnam shall transfer from the budget an amount into the compulsory social insurance fund to ensure full payment of pensions and social insurance allowances to persons specified in Clauses 1 and 2 Article 2 of this Decree who have received pensions and social insurance allowances before January 1, 1995; and to ensure sufficient differential payments as stipulated in Clause 3 of this Decree for employees working in certain special occupations within the People's Armed Forces.

Article 20. Effect

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2. Benefits and policies stipulated in this Decree shall be implemented from July 1, 2025.

3. The following documents shall cease to have effect from July 1, 2025:

a) Decree No. 33/2016/ND-CP dated May 10, 2016;

b) Joint Circular No. 105/2016/TTLT-BQP-BCA-BLDTBXH dated June 30, 2016; Decree No. 33/2016/ND-CP dated May 10, 2016.

4. During the implementation of this Decree, if any legislative documents referred to herein are amended, supplemented or superseded, the new ones shall apply.

Article 21. Responsibility for implementation

1. Based on the provisions of this Decree, the Ministry of National Defense, the Ministry of Public Security shall provide guidelines on implementing of social insurance benefits for their affiliated agencies and units.

2. Ministers, Heads of Ministerial authorities, Heads of Governmental authorities, Chairpersons of Provincial People's Committees shall implement this Decree.

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ON THE BEHALF OF
THE GOVERNMENT OF VIETNAM PP. PRIME MINISTER
DEPUTY PRIME MINISTER

Ho Duc Phoc