Nghị định 159/2025/NĐ-CP hướng dẫn Luật Bảo hiểm xã hội về bảo hiểm xã hội tự nguyện

DECREE

ON ELABORATION OF AND GUIDELINES FOR THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON SOCIAL INSURANCE REGARDING VOLUNTARY SOCIAL INSURANCE

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

Pursuant to the Law on Organization of Local Government dated June 16, 2025;

Pursuant to the Law on Social Insurance dated June 29, 2024;

At the request of the Minister of Home Affairs;

The Government hereby promulgates this Decree on elaboration of and guidelines for the implementation of a number of articles of the Law on Social Insurance regarding voluntary social insurance.

Article 1. Scope

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1. Clause 7, Article 23 on the benefits applicable to participants of voluntary social insurance who are not eligible for a pension and have not yet reached the age to receive social retirement allowance.

2. Clauses 1 and 4, Article 36 on contribution rates, methods of payment, and deadlines for voluntary social insurance contributions; change of payment method, monthly income serving as the basis for voluntary social insurance contributions; refund of already-paid voluntary social insurance contributions.

3. Clause 6, Article 102 on lump-sum social insurance benefits.

4. Clause 2, Article 104 on the adjustment of monthly income used as the basis for social insurance contributions.

5. Clause 2, Article 111 on retirement and survivorship benefits applicable to persons with periods of contribution under both compulsory social insurance and voluntary social insurance.

6. Clause 15, Article 141 on transitional provisions.

Article 2. Regulated entities

1. Persons participating in voluntary social insurance as prescribed in Article 3 of this Decree.

2. Beneficiaries of social insurance schemes as prescribed in the Law on Social Insurance.

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Article 3. Participants of voluntary social insurance

1. Participants of voluntary social insurance shall comply with Clause 4, Article 2 of the Law on Social Insurance.

2. Persons receiving social insurance allowances or monthly benefits as provided at Point a, Clause 4, Article 2 of the Law on Social Insurance shall be the beneficiaries prescribed in Clause 4, Article 3 of Decree No. 158/2025/ND-CP dated June 25, 2025 of the Government on elaboration of and guidelines for the implementation of a number of articles of the Law on Social Insurance regarding compulsory social insurance.

Article 4. Change of contribution method and income used as the basis for voluntary social insurance contributions

A participant in voluntary social insurance who has selected one of the contribution methods provided at Points a, b, c, d and dd, Clause 2, Article 36 of the Law on Social Insurance and the income level used as the basis for voluntary social insurance contributions as prescribed in Clause 2, Article 31 of the Law on Social Insurance, but wishes to change the contribution method or income level, shall submit a declaration of adjustment of voluntary social insurance participation information to the social security agency. The change of contribution method or income level used as the basis for voluntary social insurance contributions shall be effected only after the participant has fully completed the previously chosen contribution method and income level.

Article 5. Support for payment of voluntary social insurance contributions

1. Support levels and beneficiaries

Participants in voluntary social insurance shall receive State support for their contributions, calculated as a percentage (%) of the monthly voluntary social insurance contribution, based on the poverty line for rural areas, as prescribed in Clause 2, Article 31 and Clause 1, Article 36 of the Law on Social Insurance, in specific:

a) 50% for participants belonging to poor households, or persons residing in island communes and special zones as decided by the Government or the Prime Minister;

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c) 30% for participants being members of ethnic minorities;

d) 20% for other participants.

If a participant in voluntary social insurance falls under multiple categories of support, the highest support level shall apply.

Agencies, organizations, and individuals are encouraged to provide additional support for voluntary social insurance contributions.

Depending on socio-economic conditions and budget capacity, and by mobilizing social resources, province-level People’s Committees shall submit to the provincial People’s Councils for decision on additional support for voluntary social insurance contributions beyond the levels specified in this Decree.

Based on socio-economic development conditions and the state budget capacity from time to time, the Government shall consider adjusting the level of support for participants in voluntary social insurance accordingly.

2. The duration of support shall correspond to the actual period of participation in voluntary social insurance of each person but shall not exceed 10 years (120 months).

3. Method of support

a) Participants eligible for support under Clause 1 of this Article shall pay the portion of social insurance contributions under their responsibility to the social security agency or authorized collection agency for voluntary social insurance designated by the social security agency;

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c) Based on the regulations on budget management delegation of the locality and the consolidated list of voluntary social insurance participants together with the state budget funding for support transferred by the social insurance authority, the financial authority shall be responsible for transferring such funding to the social insurance fund on a quarterly basis; no later than December 31 each year, the transfer of the state budget support to the social insurance fund of that year must be completed.

4. The funding for supporting the payment of social insurance contributions for participants in voluntary social insurance shall be ensured by the local budget in accordance with the current state budget decentralization; the central budget shall provide support to the local budget in accordance with the law on the principle of targeted transfers from the central budget to the local budget for the implementation of social security policies promulgated by the central government.

5. In case a participant in voluntary social insurance has paid contributions in advance on a three-month, six-month, or twelve-month basis, or has made a lump-sum payment for multiple subsequent years as prescribed in Points b, c, d, and dd Clause 2 Article 36 of the Social Insurance Law, and during such period there is any change in the category of beneficiaries eligible for support as provided in Clause 1 of this Article or a change in the poverty line for rural areas, no adjustment shall be made to the difference in the amount of contributions already paid.

6. Refund of State-supported social insurance contributions

a) Refund to the state budget the amount of State support for contributions granted to persons who receive a lump-sum social insurance benefit under Points a, b, dd, and e, Clause 1, Article 70 of the Law on Social Insurance; Points a, b, and dd, Clause 1, Article 102 of the Law on Social Insurance; and persons specified in Clauses 1 and 3, Article 8 of this Decree;

b) The refund amount shall be equal to the amount of State support for social insurance contributions granted to participants in voluntary social insurance.

Article 6. Contribution level for the method of one-off payment for multiple future years

1. A participant in voluntary social insurance may choose to make a one-off payment for multiple future years, but for no more than 5 years (60 months) at a time.

2. The one-off contribution amount for multiple future years shall be calculated as the total contribution of the prepaid months, discounted by the average monthly investment interest rate of the social insurance fund of the preceding year as announced by Vietnam Social Security, and shall be determined according to the following formula:

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Where:

MD1: One-off contribution amount for n future years (VND);

TNi: Income chosen by the participant at the time of payment, used as the basis for voluntary social insurance contributions (VND/month);

r: Average monthly investment interest rate of the social insurance fund of the preceding year as announced by Vietnam Social Security (%/month);

n: Number of years of prepayment selected by the participant, taking a value from 2 to 5;

i: Natural number from 1 to (n × 12).

Article 7. Contribution level for the method of one-off payment for the remaining period of contribution to be eligible for pension

1. A participant in voluntary social insurance who has reached the statutory retirement age as prescribed in Clause 2, Article 169 of the Labor Code but whose remaining period of contribution is no more than 5 years (60 months), may make a one-off payment for the missing period in order to complete the minimum 15 years of contribution required to be eligible for a pension.

2. The one-off contribution amount for the remaining contribution period shall be calculated as the total contribution for the missing months, applying compound interest at the average monthly investment interest rate of the social insurance fund of the preceding year as announced by Vietnam Social Security, and shall be determined according to the following formula:

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Where:

MD2: One-off contribution amount for the remaining contribution period (VND);

TNi: Income chosen by the participant at the time of payment, used as the basis for voluntary social insurance contributions (VND/month);

r: Average monthly investment interest rate of the social insurance fund of the preceding year as announced by Vietnam Social Security (%/month);

t: Number of missing contribution months, taking a value from 1 to 60;

i: Natural number from 1 to t.

Article 8. Partial refund of contributions already paid

1. A participant in voluntary social insurance who has paid contributions in advance under the method of 3-month, 6-month, or 12-month payment, or one-off payment for multiple years as provided at Points b, c, d, and dd, Clause 2, Article 36 of the Law on Social Insurance, but during such period falls under any of the following cases, shall be refunded a part of the contributions already paid:

a) Becomes subject to compulsory social insurance;

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c) Dies or is declared dead by the Court;

d) Meets the conditions and requests to be granted a pension under Article 98 or Clause 9, Article 141 of the Law on Social Insurance.

2. The refund amount payable to a participant in voluntary social insurance in the cases specified at Points a, b, and d, Clause 1 of this Article, or to the relatives of a participant in voluntary social insurance in the case specified at Point c, Clause 1 of this Article, shall be determined as the total amount of contributions corresponding to the remaining period of the chosen contribution method already paid by the participant, excluding the State-supported contribution amount prescribed in Article 5 of this Decree (if any).

3. In case a participant in voluntary social insurance has prepaid contributions under the method of one-off payment for multiple future years as provided in Article 6 of this Decree, the refund amount shall be determined by the following formula:

Where:

HT: Refund amount (VND);

TNi: Income chosen by the participant at the time of payment, used as the basis for voluntary social insurance contributions (VND/month);

M: State-supported contribution amount for voluntary social insurance (if any) (VND);

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n: Number of years of prepayment selected by the participant, taking a value from 2 to 5;

m: Number of remaining months of the chosen contribution method already paid by the participant;

i: Natural number ranging from (n × 12 – m +1) to (n × 12).

Article 9. Lump-sum social insurance benefit

1. The lump-sum social insurance benefit in one of the cases prescribed at Points a, b, and dd, Clause 1, Article 102 of the Law on Social Insurance shall be determined as follows:

MH=TC - M

Where:

MH: Lump-sum social insurance benefit (VND);

TC: Benefit level determined under Clause 2, Article 102 of the Law on Social Insurance (VND);

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2. The State-supported contribution amount for voluntary social insurance shall be calculated as the total State support provided for each month of contribution made by the participant. The support amount for each month shall be calculated by the following formula:

M_i = 0,22 x CN_i x k

Where:

M_i: State-supported contribution amount for voluntary social insurance in month i (VND);

CN_i: Rural poverty line in month i (VND);

k: State support rate in month i (%);

i: Month in which the State provides support for voluntary social insurance contributions.

Article 10. Adjustment of monthly income on which social insurance contributions are based

1. The adjusted monthly income on which social insurance contributions are based for each year shall be equal to the monthly income on which social insurance contributions are based for that year multiplied by the adjustment coefficient of the monthly income on which social insurance contributions are based of the corresponding year.

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Adjustment coefficient of the monthly income on which social insurance contributions are based of year t

=

Average annual consumer price index of the year immediately preceding the year in which the voluntary social insurance participant receives social insurance benefits, calculated against the average of 2008

Average annual consumer price index of year t, calculated against the average of 2008

Where:

t: any year within the adjustment period;

The adjustment coefficient of the monthly income on which social insurance contributions are based of year t shall be rounded to two decimal places, and the minimum level shall be 1.

3. In case a voluntary social insurance participant makes a lump-sum payment for the remaining contribution period in accordance with Article 7 of this Decree, the adjusted monthly income on which social insurance contributions are based for the remaining contribution period shall be equal to the monthly income on which social insurance contributions are based for such period multiplied by an adjustment coefficient of 1.

4. Based on the average annual consumer price index compared to the average of 2008, provided by the Statistics Department of the Ministry of Finance, Vietnam Social Security shall determine the adjustment coefficient of the monthly income on which social insurance contributions are based as prescribed in Clause 2 of this Article and adjust the monthly income on which social insurance contributions are based for voluntary social insurance participants as prescribed in Clause 1 of this Article.

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1. For persons with periods of both compulsory and voluntary social insurance contributions, the period used to calculate retirement benefits shall be the total duration of compulsory and voluntary social insurance contributions.

2. Conditions for pension entitlement:

a) For participants in voluntary social insurance with at least 15 years of compulsory social insurance contributions, the age conditions for pension entitlement shall comply with Article 64 of the Law on Social Insurance, except for the cases specified at Points b and c of this Clause.

b) For participants in voluntary social insurance with at least 20 years of compulsory social insurance contributions and a working capacity reduction of 61% or more, the age conditions for pension entitlement shall comply with Article 65 of the Law on Social Insurance.

c) For participants in voluntary social insurance before January 1, 2021, with at least 20 years of voluntary social insurance contributions, the retirement age shall be 60 years for men and 55 years for women.

3. The monthly pension shall be calculated by multiplying the pension rate by the average monthly salary and income on which social insurance contributions are based as prescribed in Clause 4 of this Article.

For persons with periods of both compulsory and voluntary social insurance contributions, who participated in social insurance under the categories specified at Points a, b, c, d, dd, g, and i, Clause 1, Article 2 of the Law on Social Insurance before July 1, 2025, and have at least 20 years of compulsory social insurance contributions under these categories, if the calculated monthly pension is lower than the reference level, it shall be determined equal to the reference level.

4. The average contributory wage and income used as the basis for calculating social insurance benefits shall be determined by the following formula:

Average contributory wage and income

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Average contributory wage under compulsory social insurance

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Total months of compulsory social insurance contributions

+

Total contributory incomes under voluntary social insurance

Total months of compulsory social insurance contributions

+

Total months of voluntary social insurance contributions

Where:

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The total contributory incomes under voluntary social insurance shall be the total contributory incomes already adjusted in accordance with Article 10 of this Decree.

5. The lump-sum allowance upon retirement shall be implemented in accordance with Article 100 of the Law on Social Insurance.

6. Lump-sum social insurance benefits shall be implemented in accordance with Article 102 of the Law on Social Insurance and Article 9 of this Decree.  The lump-sum benefit amount shall be calculated on the basis of the average contributory wage and income under Clause 4 of this Article.

Article 12. Survivorship benefits for persons with periods of both compulsory and voluntary social insurance contributions

1. For persons with periods of both compulsory and voluntary social insurance contributions, the period used to calculate survivorship benefits shall be the total duration of compulsory and voluntary social insurance contributions.

2. Where a participant in voluntary social insurance falls into one of the following cases and dies, the organization or individual taking charge of the funeral shall be entitled to a one-off funeral allowance as prescribed in Clause 2, Article 85 of the Law on Social Insurance:

a) Having at least 12 months of compulsory social insurance contributions;

b) Having less than 12 months of compulsory social insurance contributions but at least 60 months of combined compulsory and voluntary social insurance contributions;

c) Being a person who has ceased employment and is receiving or temporarily suspending the receipt of monthly occupational accident or occupational disease benefits;

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3. Where a participant in voluntary social insurance falls into one of the following cases and dies, his/her eligible dependents, as prescribed in Clauses 2 and 3, Article 86 of the Law on Social Insurance, shall be entitled to a monthly survivorship allowance in accordance with Article 87 of the Law on Social Insurance:

a) Having at least 15 years of compulsory social insurance contributions;

b) Receiving or temporarily suspending the receipt of monthly occupational accident or occupational disease benefits with a working capacity reduction of 61% or more;

c) Receiving or temporarily suspending the receipt of a pension, provided that prior to retirement the person had at least 15 years of compulsory social insurance contributions.

4. Dependents of a participant in voluntary social insurance shall be entitled to a lump-sum survivorship allowance in the following cases:

a) The participant in voluntary social insurance dies but does not fall into any of the cases specified in Clause 3 of this Article;

b) The participant in voluntary social insurance dies and falls into one of the cases specified in Clause 3 of this Article but has no dependents eligible for a monthly survivorship allowance under Clauses 2 and 3, Article 86 of the Law on Social Insurance;

c) Dependents who are eligible for a monthly survivorship allowance under Clauses 2 and 3, Article 86 of the Law on Social Insurance opt to receive a lump-sum survivorship allowance instead.

5. Lump-sum survivorship allowance amount:

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b) For a person who was receiving or temporarily suspending the receipt of a pension at the time of death, the lump-sum survivorship allowance shall be calculated in accordance with Clause 4, Article 110 of the Law on Social Insurance;

c) For a person who was receiving or temporarily suspending the receipt of monthly occupational accident or occupational disease benefits, and who was still participating in or preserving the period of social insurance contributions at the time of death, the lump-sum survivorship allowance shall be determined as in the case of a person who was participating in or preserving the period of social insurance contributions at the time of death;

d) For a person who was receiving or temporarily suspending the receipt of monthly occupational accident or occupational disease benefits, but had already received a lump-sum social insurance benefit and no longer preserved the period of social insurance contributions at the time of death, the lump-sum survivorship allowance shall equal three months of the monthly occupational accident or occupational disease benefit being received.

Article 13. Retirement benefits for participants in voluntary social insurance before January 1, 2021

1. A person who began participating in voluntary social insurance before January 1, 2021, and has at least 20 years of voluntary social insurance contributions, shall be entitled to a pension at the age of 60 for men and 55 for women, if so requested.

2. The monthly pension for participants in voluntary social insurance entitled to a pension under Clause 1 of this Article shall be implemented in accordance with Article 99 of the Law on Social Insurance.

3. The pension commencement date for participants in voluntary social insurance entitled to a pension under Clause 1 of this Article shall be implemented in accordance with Article 101 of the Law on Social Insurance.

4. The Minister of Home Affairs shall provide detailed regulations for Clause 3 of this Article.

Article 14. Benefits for participants in voluntary social insurance who are ineligible for a pension and not yet eligible for the social retirement allowance

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2. Conditions: persons specified in Clause 1 of this Article who have not received a lump-sum social insurance benefit, do not preserve their period of social insurance contributions, and submit a request for monthly allowance entitlement.

3. The duration of monthly allowance entitlement for participants in voluntary social insurance under Clause 1, who meet the conditions in Clause 2 of this Article, shall be determined based on the period of contributions and the average contributory income under voluntary social insurance or the average contributory wage and income, and shall be calculated according to the following formula:

Where:

T_tt: Duration of monthly allowance entitlement (months);

M_bq: Average contributory income used as the basis for voluntary social insurance contributions, calculated under Article 104 of the Law on Social Insurance for participants in voluntary social insurance, or the average contributory wage and income calculated under Clause 4, Article 11 of this Decree for persons with periods of both compulsory and voluntary social insurance contributions (VND/month);

N: Number of years of social insurance contributions (at least 12 months). Where contribution periods include odd months: 01–06 months shall be counted as half a year, and 07–12 months shall be counted as one year;

TC_htxh: Monthly social retirement allowance at the time of settlement of the monthly allowance entitlement (VND/month).

Where the calculation under the above formula results in an odd period of less than one month, it shall be rounded up to one month.

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5. Where the duration of monthly allowance entitlement calculated under the formula in Clause 3 of this Article is insufficient to cover the entire period until the participant reaches the statutory age for entitlement to the social retirement allowance, and the participant opts to make a lump-sum contribution for the remaining period, the lump-sum amount shall be calculated as follows:

ST_mlct = (T_dt - T_tt) x TC_htxh

Where:

ST_mlct: Lump-sum contribution for the remaining period (VND);

T_dt: Duration from the month the participant submits the written request until reaching the statutory age for entitlement to the social retirement allowance (months);

T_tt: Duration of monthly allowance entitlement calculated under the formula in Clause 3 of this Article (months);

TC_htxh: Monthly social retirement allowance at the time of settlement of the monthly allowance entitlement (VND/month). If the participant does not make the lump-sum contribution for the remaining period at the time of settlement, the monthly social retirement allowance shall be determined at the time the lump-sum contribution is made.

6. Where, during the period of receiving the monthly allowance, changes in policies or conditions for voluntary social insurance participants alter the statutory age for entitlement to the social retirement allowance, the monthly allowance shall continue to be paid until the expiration of the initially determined entitlement period. If, upon the expiration of such period, the participant has not yet reached the statutory age for entitlement to the social retirement allowance and opts to make a lump-sum contribution for the remaining period, it shall be carried out in accordance with Clause 5 of this Article.

7. The monthly allowance at the time of settlement shall equal the monthly social retirement allowance provided in Clause 1, Article 22 of the Law on Social Insurance.

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Where:

TC_tt: Monthly allowance higher than the social retirement allowance at the time of settlement (VND/month);

TC_htxh: Monthly social retirement allowance at the time of settlement (VND/month);

T_tt: Duration of monthly allowance entitlement calculated under the formula in Clause 3 of this Article (months);

T_dt: Duration from the month the participant submits the written request until reaching the statutory age for entitlement to the social retirement allowance (months).

9. The monthly allowance shall be adjusted when the Government adjusts pensions in accordance with Article 67 of the Law on Social Insurance.

10. The written request for monthly allowance entitlement of participants in voluntary social insurance shall be made using the form issued by the Viet Nam Social Security.

Article 15. Benefits applicable to dependents of a person receiving the monthly allowance who dies before the expiration of the entitlement period

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2. Where a participant in voluntary social insurance receiving the monthly allowance falls into one of the following cases and dies, the organization or individual in charge of funeral arrangements shall receive a lump-sum funeral allowance as prescribed in Clause 2, Article 109 of the Law on Social Insurance:

a) Having at least 12 months of compulsory social insurance contributions;

b) Having contributed to social insurance for at least 60 months.

3. The application for entitlement to the lump-sum allowance and funeral allowance under Clauses 1 and 2 of this Article shall include:

a) A copy of the death certificate, or an extract of the death registration, or a copy of the death notice, or a copy of the court’s decision declaring the person dead;

b) A declaration form of the dependent, using the form issued by the Viet Nam Social Security.

4. Settlement of the lump-sum allowance and funeral allowance under Clauses 1 and 2 of this Article shall be as follows:

a) Within 90 days from the date of death of the person receiving the monthly allowance, the dependent shall submit the application dossier prescribed in Clause 3 of this Article to the social security agency;

b) Within 10 working days from the date of receipt of a complete dossier as prescribed, the social security agency shall be responsible for settlement; in case of refusal, a written reply stating the reasons must be provided.

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1. Persons who have participated in voluntary social insurance before 01 July 2025 shall comply with the provisions of this Decree.

2. Persons receiving monthly pensions before 01 July 2025 shall continue to follow the previous regulations and shall have their entitlements adjusted.

3. Voluntary social insurance participants who previously had periods of compulsory social insurance contributions including regional allowance shall, in addition to pensions, lump-sum social insurance benefits and survivorship allowance, also be entitled to a one-time regional allowance in accordance with the provisions of compulsory social insurance law.

4. Voluntary social insurance participants who met the eligibility conditions and received voluntary social insurance benefits before 01 July 2025 shall continue to comply with the provisions of the 2014 Law on Social Insurance.

5. In cases where voluntary social insurance participants made contributions under the method of 03-month, 06-month, 12-month installments or lump-sum payment for multiple years in advance, and such periods extend beyond 01 July 2025, the contribution support under Article 5 of this Decree shall apply only from the time the participant makes contributions under the new method, after completing the contribution period under the previously registered method.

Article 17. Entry into force

1. This Decree shall come into force as of July 1, 2025.

2. Decree No. 134/2015/ND-CP dated 29 December 2015 of the Government on elaboration of the Law on Social Insurance on voluntary social insurance shall cease to be effective as from the effective date of this Decree.

Article 18. Implementation responsibilities

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2. The Minister of Finance and the People’s Committees of provinces and centrally-run cities shall be responsible for ensuring the budget to implement the policy of supporting participants in voluntary social insurance as prescribed in this Decree.

3. Annually, the General Statistics Office and the Ministry of Finance shall provide, in a timely manner, to the Viet Nam Social Security the annual average consumer price index, calculated on the base year 2008, for determining the adjustment coefficient of contributory monthly income as prescribed in Clause 2, Article 10 of this Decree.

4. Annually, the Viet Nam Social Security shall announce the average monthly investment return rate of the social insurance fund for the preceding year as a basis to determine contribution levels and refund amounts for participants in voluntary social insurance under Articles 6, 7, and 8 of this Decree, and to determine the adjustment coefficient of contributory monthly income for implementing adjustments under Article 10 of this Decree.  Such information shall be published on the official portal of the Viet Nam Social Security.

5. Social insurance agencies shall cross-check participants in voluntary social insurance under Article 5 of this Decree against the lists of poor and near-poor households provided by local authorities to determine beneficiaries belonging to poor and near-poor households; cross-check against the National Population Database to identify beneficiaries living in island communes, special zones, and ethnic minorities, and implement the provisions of this Decree accordingly.

6. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and centrally affiliated cities shall be responsible for the implementation of this Decree.

ON BEHALF OF  THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY MINISTER




Ho Duc Phoc