THE MINISTRY OF LABOUR - INVALIDS AND SOCIAL AFFAIRS | SOCIALIST REPUBLIC OF VIETNAM |
No. 02/2014/TT-BLDTBXH | Hanoi, January 10th, 2014 |
CIRCULAR
ON STIPULATING THE ADJUSTMENT RATE OF SALARIES, WAGES AND INCOMES FOR WHICH MONTHLY SOCIAL INSURANCE PREMIUMS HAVE BEEN PAID
Pursuant to Decree No. 83/2008/ND-CP of July 31, 2008 of the Government on adjusting wages and remuneration for which social insurance premiums have been paid for labourers subject to the wage scheme decided by employers ( hereinafter referred to as Decree No. 83/2008/ND-CP ).
Pursuant to Decree No. 134/2008/ND-CP of December 31, 2008 of the Government on adjusting monthly incomes for which social insurance premiums have been paid for labourers participating in voluntary social insurance ( hereinafter referred to as Decree No. 134/2008/ND-CP).
Upon the proposal of the Director General of the Department of Social Insurance and the consulting of Ministry of Finance,
Minister of Labour - Invalids and Social Affairs issued circular stipulates to adjust the salaries, wages for which social insurance premiums have been paid
Article 1. Subjects of application
1. Subjects of adjusting salaries and wages for which social insurance premiums have been paid stipulated in Article 2 of Decree No. 83/2008/ND-CP are labourers participating in social insurance or reserve time when participating in social insurance, have the time of paying social insurance premiums under the salary scheme decided by employers, labourers receiving pension, lump-sum allowance upon retirement, lump-sum social insurance, or subjects who died and kin be received the one-time death allowance, from January 01, 2014 to December 31, 2014.
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Article 2.Adjusting salaries and wages for which social insurance premiums have been paid
1. Salaries and wages for which social insurance premiums have been paid for subjects specified in Clause 1 of Article 1 of this Circular shall be adjusted by the following formula:
Salaries and wages for which social insurance premiums have been paid after annual adjustment
=
Total Salaries and wages for which social insurance premiums have been paid decided by employers in year
x
Adjusting rate of salaries and wages for which social insurance premiums have been paid in corresponding year
In which, the Adjustment rate of salaries and wages for which social insurance premiums have been paid in respective year shall comply with Table 1 below:
Table 1
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Trước 1995
1995
1996
1997
1998
1999
2000
2001
2002
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
2004
Adjustment rate
4,09
3,47
3,28
3,18
2,95
2,83
2,88
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
2,78
2,69
2,50
Year t
2005
2006
2007
2008
2009
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
2011
2012
2013
2014
Adjustment rate
2,31
2,15
1,98
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
1,51
1,38
1,16
1,07
1,00
1,00
2. For labourers who have paid social insurance premiums as subjects have the scheme of salaries prescribed by the State, while have a period of paying social insurance premiums under the salary scheme decided by employers, thus, salaries and wages for which social insurance premiums have been paid that be decided by the employer shall be adjusted as provision in Clause 1 of this Article. The average monthly salaries, wages which social insurance premiums have been paid are used as the basis to calculate pensions, lump-sum allowance upon retirement, one- time social insuarance and one-time death allowance calculated according to the provisions of Article 31 Decree 152/2006/ND-CP dated December 22th, 2006 of the Government on guiding a number of Articles of the Law on Social Insurance for compulsory social insurance and Article 34 of Decree No. 68/2007/ND-CP dated April 19th, 2007 of the Government on detailing and guiding the implementation of some Articles of the Law on Social Insurance for compulsory social insurance for military, police and the people work as cipher whose salaries equivalent military and police which was amended by Decree No. 153/2013/NĐ-CP dated November 08th 2013 of Government.
Article 3. Adjusting monthly income for which social insurance premiums have been paid
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Monthly income for which voluntary social insurance premiums have been paid after annual adjustment
=
Total monthly income for which voluntary social insurance premiums have been paid in each year
x
Adjustment rate of monthly income for which voluntary social insurance premiums have been paid in corresponding year
In which, Adjustment rate of monthly income for which voluntary social insurance premiums have been paid in corresponding year shall comply with Table 2 below:
Table 2
Year t
2008
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
2010
2011
2012
2013
2014
Adjustment rate
1,61
1,51
1,38
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
1,07
1,00
1,00
2. For labourers who have the period of participating social insurance compulsory as well as have a period of paying voluntary social insurance, the monthly income for which voluntary social insurance premiums is adjusted by the provisions of Clause 1 of this Article. In the case of labourers have the period of paying social insurance premiums under the salary scheme decided by employers, thus, salaries and wages for which social insurance premiums have been paid shall be decided adjusted in accordance with Clause 1 of Article 2 of this Circular. The average of monthly income for which voluntary social insurance have been paid or the average of salaries, wages and monthly income for which social insurance premiums have been paid shall be considered as a basis for calculating pensions, one –time allowance upon retired, one-time social insurance and one-time death allowances calculated according to the provisions of Article 16 and Article 17 of Decree No. 190/2007/ND-CP dated December 28, 2007 of the Government on guiding a number of Articles of the Law on Social Insurance on voluntary social insurance.
Article 4. Implementation
1. This Circular takes effect from March 01, 2014, the provisions of this Circular applied from January 01st, 2014.
2. In the course of implementation, any arising problems should be reported timely to the Ministry of Labour - Invalids and Social Affairs for research and additional guidance.
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Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
ON BEHALF OF THE MINISTER
DEPUTY MINISTER
Pham Minh Huan