(Source: Viet Nam Social Security) 

On June 29, 2017, the Vietnam Social Security (VSS) issued Document No. 2696/BHXH-CSXH providing guidelines for the implementation of social insurance (SI) regulations from July 1, 2017.

Sickness, maternity benefits or health rehabilitation subsidies 

For employees subject to the wage regime set by the State and starting to receive benefits from July 1, 2017 onwards, the benefit rate will be calculated based on the basic minimum wage of 1.3 million VND/month. For employees who have been receiving benefits before July 1, 2017 and are still in the period of entitlement, the benefit rate is the same as that before July 1, 2017.

Work injury and occupational diseases benefits

For employees entitled to these benefits from July 1, 2017, the allowances shall be based on the basic minimum wage of 1.3 million VND/month. For employees losing at least 81 percent working capacity or suffering spinal paralysis, blindness, being paralyzed in both hands or suffering mental illness and being entitled to the benefit from July 1, 2017, benefits shall be calculated on the basic minimum wage of 1.3 million VND/month.

Retirement pension

For employees subject to the wage regime set by the State and starting to receive pensions from  July 1, 2017 onwards, the pensions shall be based on the basic minimum wage of 1.3 million VND/ month. Employees leaving work, qualified for old-age pension or a lump-sum grant from 1st July 2017 and having a period of contribution before  January 1, 2007 (including region allowances) shall be entitled to a one-off region allowance calculated based on the basic minimum wage of 1.3 million VND/month.

For employees subject to the wage system regulated by the State, starting to participate in compulsory SI since January 1, 2016 and being entitled to one-off allowances, salaries for which social insurance premiums have been paid as a basis for calculation of the average monthly salary shall be calculated as stipulated in Clause 2, Article 63 of the Law on Social Insurance; not adjusted according to the basic minimum wage at the time of enjoying a one-off benefit.

Employees with at least 20 years of compulsory SI contribution and starting to receive monthly pension from  July 1, 2017 are entitled to 1.3 million VND/month if their monthly pensions are lower than this amount.

Death gratuity

For funeral service subsidy and one-off allowances for employees passing away due to work injury or occupational diseases, one-off region allowances (if any) will be calculated based on the basic minimum wage in the month that employees die. If he/she dies after July 1, 2017, the benefit will be calculated based on the basic minimum wage of1.3 million VND/month.

The monthly death gratuity will be calculated based on the basic minimum wage at the time of being entitled to the grant. For dependents of deceased employees starting to receive monthly death gratuity after July 1, 2017, the allowances shall be calculated based on the basic minimum wage of 1.3 million VND/month. For deceased employees subject to the State wage system and having contributed to SI fund or reserving their contribution period, their one-off death gratuity is calculated based on the basic minimum wage at the time of their death.

For deceased employees subject to the wage system regulated by the State and starting to participate in compulsory SI since June 1, 2016 and deceased employees subject to the wage system decided by employers, salaries for which social insurance premiums have been paid as a basis for calculation of the average monthly salary shall be calculated as stipulated in Clause 2, Article 63 of the Law on Social Insurance.

International Cooperation Department