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.

...

...

...

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

...

...

...

Trước 1995

1995

1996

1997

1998

1999

2000

2001

2002

...

...

...

2004

Adjustment rate

4,09

3,47

3,28

3,18

2,95

2,83

2,88

...

...

...

2,78

2,69

2,50

Year t

2005

2006

2007

2008

2009

...

...

...

2011

2012

2013

2014

Adjustment rate

2,31

2,15

1,98

...

...

...

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

...

...

...

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

...

...

...

2010

2011

2012

2013

2014

Adjustment rate

1,61

1,51

1,38

...

...

...

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.

...

...

...

ON BEHALF OF THE MINISTER
DEPUTY MINISTER




Pham Minh Huan

Thông tư 02/2014/TT-BLĐTBXH quy định mức điều chỉnh tiền lương, tiền công và thu nhập tháng đã đóng bảo hiểm xã hội do Bộ trưởng Bộ Lao động- Thương binh và Xã hội ban hành