CIRCULAR

REGULATION ON THE ADJUSTMENT RATE OF SALARIES, REMUNERATIONS AND MONTHLY INCOMES FOR WHICH SOCIAL INSURANCE PREMIUM HAD BEEN PAID

Pursuant to the Decree No. 83/2008/ND-CP of July 31, 2008 of Government adjusting salaries and wages for which social insurance premiums have been paid for laborers subject to the wage scheme decided by employers (hereinafter referred to as the Decree No. 83/2008/ND-CP);
Pursuant to the Decree No.134/2008/ND-CP of December 31, 2008 of Government adjusting monthly incomes for which social insurance premiums have been paid for laborers participating in voluntary social insurance (hereinafter referred to as the Decree No. 134/2008/ND-CP).

After agreeing with the Ministry of Finance, the Ministry of Labor - Invalids and Social Affairs makes the adjustment rate of salary, remuneration for which social insurance premiums have been paid for employees subject to the wage scheme decided by employers and the adjustment rate of monthly income for which social insurance premiums have been paid for employees participating in voluntary social insurance as follows:

Article 1. Subjects of application

1. Subjects of adjustment of salaries, remuneration for which social insurance premiums have been paid prescribed in Article 2 of the Decree No. 83/2008/ND-CP are employees who are currently covered by social insurance or have a reserved period of social insurance premium payment and once paid social insurance premiums under the wage scheme decided by employers, onward receive retirement pensions, lump-sum allowances upon retirement, lump-sum social insurance benefit or die and their relatives receive their lump-sum survivorship allowances, from January 1 2011 to December 31, 2011.

2. Subjects for adjustment of monthly income for which social insurance premiums have been paid prescribed in Article 2 of the Decree No. 134/2008/ND-CP are employees who participate in voluntary social insurance then receive retirement pension, lump-sum allowance upon retirement, lump-sum social insurance benefit or die and their relatives receive a lump-sum survivorship allowance, from January 1 2011 to December 31, 2011.

Article 2. Adjustment of monthly salaries, remuneration for which social insurance premiums have been paid

...

...

...

Monthly salaries, remuneration for social insurance payment after adjustment each year

=

Total monthly salaries, remuneration for social insurance payment in accordance with wages scheme decided by employers each year

x

The adjustment rate of salary, remuneration for which social insurance have been paid in the corresponding year

In there, the adjustment rate of salaries, remunerations for which social insurance have been paid in the corresponding year, is made according to the Table 1 below:

Table 1

Year t

Before

...

...

...

1995

1996

1997

1998

1999

2000

2001

2002

Adjustment rate

...

...

...

2,52

2,38

2.30

2,14

2,05

2,08

2,09

2,01

Year t

...

...

...

2004

2005

2006

2007

2008

2009

2010

2011

Adjustment rate

...

...

...

1.81

1,67

1,55

1,44

1,17

1,09

1,00

1,00

2. For employees who have paid both social insurance is subject performing wage scheme regulated by the State and have paid social insurance under wage scheme decided by employers, their monthly salaries, remunerations for which social insurance have been paid under wage scheme decided by employers shall be adjusted in accordance with clause 1 of this article. The average monthly salary, remuneration for which social insurance have been paid as basis for calculating retirement pension, lump-sum allowance upon retirement, lump-sum social insurance benefit and lump-sum survivorship allowances, is calculated under Article 31 of the Decree No. 152/2006/ND-CP dated December 22, 2006 of the Government guiding a number of articles of the Social Insurance Law on compulsory social insurance, and Article 34 of the Decree No. 68/2007/ND CP dated April 19^th, 2007 of Government detailing and guiding the implementation of some articles of the Social Insurance Law on compulsory social insurance for military and public security personnel and employees perform essential tasks and receive salaries the same to military and public security personnel.

...

...

...

1. Monthly income for which have been paid social insurance for subjects defined in Clause 2, Article 1 of this Circular shall be adjusted by the following formula:

Monthly income for voluntary social insurance payment after adjustment of each year

=

Total monthly income for social insurance payment of each year

x

Adjustment rate of monthly income for which have been paid social insurance in the corresponding year

In there, the adjustment rate of monthly incomes for which social insurance have been paid of the corresponding year, is made according to the Table 2 below:

Table 2

Year t

...

...

...

2009

2010

2011

Adjustment rate

1,17

1,09

1,00

1,00

2. For employees who have paid compulsory social insurance and voluntary social insurance, their monthly income which have been paid voluntary social insurance is adjusted as stipulated in Clause 1 of this Article. In case where employees have paid social insurance under wage scheme decided by employers, their salaries, remuneration which have been paid social insurance under wage scheme decided by employers is adjusted as prescribed in Clause 1, Article 2 of this Circular. The average of monthly income which have been paid voluntary social insurance or the average of salary, remuneration and monthly incomes which have been paid social insurance as basis for calculating retirement pension, lump-sum allowance on retirement upon retirement, lump-sum social insurance benefit and lump-sum survivorship allowances, shall be calculated in accordance with Article 16 and Article 17 of the Decree 190/2007/ND-CP dated December 28, 2007 of Government guiding some articles of the Social Insurance Law on voluntary social insurance.

...

...

...

1. This Circular takes effect 45 days after signing; the provisions of this circular apply from January 1^st, 2011.

2. In the course of implementation if any problem arises, please inform to the Ministry of Labor - Invalids and Social Affairs for timely consideration and resolution.

ON BEHALF OF MINISTER
DEPUTY MINISTER




Pham Minh Huan

Thông tư 02/2011/TT-BLĐTBXH quy định mức điều chỉnh tiền lương, tiền công và thu nhập tháng đã đóng bảo hiểm xã hội do Bộ Lao động - Thương binh và Xã hội ban hành