THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS |
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No: 07/2003/TT-BLDTBXH | |
In furtherance of the Governments Decree No. 01/2003/ND-CP of January 9, 2003 amending and supplementing a number of articles of the Social Insurance Regulation promulgated together with the Governments Decree No. 12/CP of January 26, 1995 and the Prime Ministers directing opinions in Document No. 1072/VPCP-VX of March 11, 2003; and after obtaining comments of the Ministry of Finance, the Ministry of the Interior and Vietnam Labor Confederation, the Ministry of Labor, War Invalids and Social Affairs hereby guides the implementation as follows:
Subject to the compulsory social insurance according to the provisions in Clause 1, Article 1 of Decree No.01/2003/ND-CP are:
1. Laborers working under labor contracts with a term of full three months or more or labor contracts with an indefinite term in the following enterprises, agencies and organizations:
a/ Enterprises established and operating under the State Enterprises Law, including: Enterprises engaged in production and/or business activities, public-utility enterprises; and enterprises of the armed forces;
b/ Enterprises established and operating under the Enterprises Law, including: Limited liability companies, joint-stock companies, partnerships and private enterprises;
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d/ Enterprises of political or socio-political organizations;
e/ Individual production and/or business households and cooperative groups;
f/ Administrative and non-business agencies, political organizations, socio-political organizations, socio-professional organizations, other social organizations, armed forces, including self-financing organizations and units of administrative and non-business agencies, the Party and mass organizations permitted to conduct production and/or business activities or provide services;
g/ Semi-public, people-founded or private establishments in the cultural, medical, educational, training, scientific, physical training and sport and other non-business sectors;
h/ Health stations of communes, wards or district townships;
i/ Foreign agencies and organizations or international organizations in
j/ Other organizations which employ laborers and are not yet specified at this Point 1.
2. Officials, public servants and State employees under the Ordinance on Public Employees.
3. Laborers and cooperative members working and enjoying remunerations under labor contracts with a term of full three months or more in cooperatives established or operating under the Cooperatives Law.
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5. Laborers specified at Points 1, 2, 3 and 4 of this Section, who are on study, practice, working or convalescent trips at home or abroad while continuing to enjoy wages or remunerations paid by the employing enterprises, agencies or organizations, shall also be subject to the compulsory social insurance.
Female laborers who are pregnant and give birth to their children (regardless of the time of childbirth), when taking maternity leaves as provided for in Articles 11 and 12 of the Social Insurance Regulation, shall enjoy the maternity allowance.
a/ Male laborers who have paid social insurance premiums for full 15 years shall enjoy pension levels equal to 45% of their average monthly wage serving as basis for social insurance premium payment. For each additional year of social insurance premium payment from the 16th year on, 2% shall be added to the said percentage. The maximum monthly pension shall be equal to 75% of the average monthly wage level serving as basis for social insurance premium payment.
Example 1: Mr. Nguyen Van A has paid social insurance premiums for 35 years, his pension level shall be calculated as follows:
- For the first 15 years: the percentage of 45% shall be applied.
- For the 20-year period from the 16th year to the 35th year, the percentage to be applied to the calculation shall be: 20 years x 2%/year = 40%.
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In this case, the monthly pension shall be equal to only 75% of the average monthly wage serving as basis for social insurance premium payment.
b/ Female laborers who have paid social insurance premiums for full 15 years shall enjoy pension levels equal to 45% of their average monthly wage serving as basis for social insurance premium payment. For each additional year of social insurance premium payment from the 16th year on, 3% shall be added to the said percentage. The maximum monthly pension shall be equal to 75% of the average monthly wage serving as basis for social insurance premium payment.
Example 2: Mrs. Nguyen Thi B has paid social insurance premiums for 26 years, her pension level shall be calculated as follows:
- For the first 15 years: the percentage of 45% shall be applied.
- For the 11-year period from the 16th year to the 26th year, the percentage to be applied to the calculation shall be: 11 years x 3%/year = 33%.
- So, the gross percentage for monthly pension calculation shall be: 45% + 33% = 78% of the average monthly wage serving as basis for social insurance premium payment.
In this case, the monthly pension shall be equal to only 75% of the average monthly wage serving as basis for social insurance premium payment.
a/ For laborers doing ordinary jobs:
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Example 3: Mr. Nguyen Van C retires as from April 1, 2003 at the age of 58. He has paid social insurance premiums for 28 years and suffered from a working capacity decline of 61%. The monthly pension percentage enjoyed by Mr. C shall be calculated as follows:
- Percentage for calculating pensions according to the provisions at Point 2 of Section II:
+ For the first 15 years: the percentage of 45% shall be applied
+ For the 13-year period from the 16th year to the 28th year, the additional percentage shall be: 26%
- The gross percentage shall be: 45% + 26% = 71%
- Percentage reduced due to premature retirement (before the age of 60) shall be: (60 years - 58 years) x 1% = 2%
- Percentage for calculating his pension shall be: 71% - 2% = 69%.
Example 4: Mrs. Tran Thi D retires as from February 1, 2003 at the age of 52. She has paid social insurance premiums for 22 years and suffered from a working capacity decline of 61%. The monthly pension percentage enjoyed by Mrs. D shall be calculated as follows:
- Percentage for calculating pensions according to the provisions at Point 2 of Section II:
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+ For the 7-year period from the 16th year to the 22nd year, the additional percentage shall be: 21%
The gross percentage shall be: 45% + 21% = 66%.
- Percentage reduced due to premature retirement (before the age of 55) shall be: (55 years - 52 years) x 1% = 3%.
- Percentage for calculating her pension shall be: 66% - 3% = 63%.
b/ For laborers who have been engaged in heavy, hazardous or dangerous jobs for full 15 years, have worked for full 15 years in localities with a regional allowance coefficient of 0.7 or higher or had worked for 10 years in South Vietnam or Laos before April 30, 1975 or in Cambodia before August 31, 1989.
If they are male laborers aged between full 50 years and under 55 years, or female laborers aged between full 45 years and under 50 years, who have paid social insurance premiums for full 20 years or more and suffered from a working capacity decline of 61% or higher, the method of calculating their pensions shall comply with the provisions at Point 2 of Section II above, and for each year of premature retirement before the age of 55 years for male laborers and 50 years for female laborers, the average monthly wages serving as basis for social insurance premium payment shall be reduced by 1%.
Example 5: Mr. Tran Van E is a worker retiring as from April 1, 2003 at the age of 50. He has paid social insurance premiums for 29 years (including 15 years of doing heavy and hazardous jobs) and suffered from a working capacity decline of 61%.
The percentage for calculating Mr. Es monthly pension shall be calculated as follows:
- Percentage for calculating pensions according to the provisions at Point 2 of Section II:
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+ For the 14-year period from the 16th year to 29th year, the additional percentage shall be 28%.
The gross percentage shall be: 45% + 28% = 73%.
- Percentage reduced due to premature retirement (before the age of 55) shall be: (55 years - 50 years) x 1% = 5%.
- Percentage for calculating his pension shall be: 73% - 5% = 68%.
Example 6: Mrs. Nguyen Thi F is a worker retiring as from February 1, 2003 at the age of 49. She has paid social insurance premiums for 22 years (including 15 years of doing heavy and hazardous jobs) and suffered from a working capacity decline of 61%.
The percentage for calculating Mrs. Fs monthly pension shall be calculated as follows:
- Percentage for calculating pensions according to the provisions at Point 2 of Section II:
+ For the first 15 years: the percentage of 45% shall be applied
+ For the 7-year period from the 16th year to 22nd year, the additional percentage shall be: 21%
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- Percentage reduced due to premature retirement (before the age of 50) shall be: (50 years - 49 years) x 1% = 1%
- Percentage for calculating her pension shall be: 66% - 1% = 65%.
c/ For laborers who have been engaged in heavy, hazardous or dangerous jobs for at least 15 years and paid social insurance premiums for full 20 years or more and suffered from a working capacity decline of 61% or higher (regardless of their ages), the methods of calculating their pensions shall comply with the provisions at Point 2 of Section II above, and for each year of premature retirement before the age of 55 for male laborers and the age of 50 for female laborers, the average of the monthly wages serving as basis for social insurance premium payment shall be reduced by 1%.
Example 7: Mr. Nguyen Van H has paid social insurance premiums for 25 years, including 15 years of doing exceptionally heavy jobs. Due to his poor health, Mr. H was given a health-check by the Medical Expertise Council, which concluded that he suffers from a working capacity decline of 61% and therefore he is allowed to retire in February 2003 when he is full 48 years old.
The percentage for calculating Mr. Hs monthly pension shall be calculated as follows:
- Percentage for calculating pensions according to the provisions at Point 2 of Section II:
+ For the first 15 years: the percentage of 45% shall be applied
+ For the 10-year period from the 16th year to 25th year, the additional percentage shall be: 20%
The gross percentage shall be: 45% + 20% = 65%
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- Percentage for calculating his pension shall be: 65% - 7% = 58%.
d/ For those who retire according to Clause 1, Article 26 of the Social Insurance Regulation, the pension-calculating method shall comply with the provisions at Point 2 of Section II above.
e/ For persons prematurely retire according to Clause 2 or 3, Article 26 of the Social Insurance Regulation, if they are wage-earners paying social insurance premiums or engaged in jobs which render them eligible for being considered as having paid social premiums before the age of 16, they shall enjoy 2%, for male, or 3%, for female laborers, for each year before the age of 16 to be offset against the gross percentage of the average monthly wage level reduced due to the premature retirement. Nevertheless, the maximum offset shall only be equal to the reduced wage percentage for calculating pension.
Example 8: Mr. Nguyen Van Y joined revolutionary activities when he was 14 and retired at the age of 54 due to a working capacity decline of 61%. Mr. Y has worked and paid social insurance premiums for 40 years. The method of calculating Mr. Ys pension shall be as follows:
+ For the first 15 years: the percentage of 45% shall be applied
+ For the 15-year period from the 16th year to the 30th year, the additional percentage shall be: 30%
+ The gross percentage shall be: 45% + 30% = 75%
But as Mr. Y retires 6 years before the prescribed retirement age of 60, the percentage of the average wage level to be reduced due to his premature retirement shall be: (60 years - 54 years) x 1% = 6%.
However, Mr. Y has 2 years of working before the age of 16, then he shall enjoy 4% of his average wage level offset against the gross percentage of 6% to be reduced due to the premature retirement. As a result, the remaining percentage to be reduced due to the premature retirement shall be 2%.
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e/ Laborers who, when retiring, satisfy the following three conditions shall be entitled to the monthly pension regime with the pension-calculating percentage made according to the provisions at Point 2 of Section II above, without any reduction of pension-calculating percentage due to the premature retirement.
- Being aged between full 55 years and under 60 years for male laborers, or between full 50 years and under 55 years for female laborers, who are exempt from the working capacity assessment;
- Having paid social insurance premiums for 30 years or more;
- Having filed applications for voluntary premature retirement.
Example 9: Mr. Nguyen Van K files his application for voluntary premature retirement in March 2003 when he is 55 years old, has worked and paid social insurance premiums for full 30 years. The percentage for calculating Mr. Ks pension shall be full 75%.
Lump-sum allowance given upon retirement shall be as follows:
a/ Female laborers who have paid social premiums for more than 25 years shall, for each year of paying social insurance premiums from the 26th year on, enjoy half (1/2) of the average monthly wage serving as basis for paying social insurance premiums, provided that the total allowance shall not exceed 5 months wage.
Example 10: Mrs. Tran Thi L retires when she is full 55 years old and has paid social insurance premiums for 30 years. The lump-sum allowance to be given to Mrs. L upon her retirement shall be calculated as follows: Counting from the 26th year, Mrs. L has 5 years of social insurance premium payment and shall therefore enjoy a lump-sum allowance equal to: 5 years x 0.5 month/year = 2.5 months of the average monthly wage serving as basis for paying social insurance premiums.
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Example 11: Mr. Vu Van M retires when he is full 60 years old and has paid social insurance premiums for 42 years. The lump-sum allowance to be given to Mr. M upon his retirement shall be calculated as follows: Counting from the 31st year, Mr. M has 12 years of social insurance premium payment and shall therefore enjoy a lump-sum allowance equal to: 12 years x 0.5 month/year = 6 months. But since the prescribed maximum level is 5 months, Mr. M shall receive a lump-sum allowance upon his retirement equal to 5 months of the average monthly wage serving as basis for paying social insurance premiums.
a/ Laborers who are aged full 60 years for male or full 55 years for female, but have not yet paid social insurance premiums for full 15 years;
b/ Laborers who reach the retirement age according to Clause 2, Article 25 of the Social Insurance Regulation but have not yet paid social insurance premiums for full 20 years.
c/ Laborers whose working capacities have declined by 61% or more due to illnesses, accidents or occupational diseases and who have not yet paid social insurance premiums for full 20 years.
d/ Persons who legally go abroad for permanent residence and are permitted by the competent State agencies to leave the country to earn their living in foreign countries (other than subjects who make exits for other purposes, but later stay and earn their living in foreign countries).
e/ Laborers who work under labor contracts with definite terms, which had been signed strictly according to the provisions of the labor legislation before January 1, 2003, but terminate their labor contracts after January 1, 2003 with voluntary applications therefor, shall be entitled to lump-sum social insurance allowances.
The lump-sum social insurance allowance level shall be calculated as follows: For each year of social insurance premium payment, one month of average monthly wage serving as basis for paying social insurance premiums shall be counted.
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a/ They cease working and wait until they reach the retirement age to enjoy monthly pensions as follows:
- Laborers having worked for full 20 years under normal conditions shall wait until they reach full 60 years, if they are male, or full 55 years, if they are female;
- Laborers who have paid social insurance premiums for full 20 years, including full 15 years of doing heavy and hazardous jobs or works or exceptionally heavy and hazardous jobs or works; or worked for full 15 years in localities with a regional allowance coefficient of 0.7 or higher; or had worked for full 10 years in South Vietnam or Laos before April 30, 1975 or in Cambodia before August 31, 1989, shall wait until they reach full 55 years old for males, or full 50 years old for females.
Laborers who cease working and wait until they reach the retirement age to enjoy the monthly pension shall have to file applications to voluntarily wait for the retirement regime settlement, with certifications by the trade union and units heads. Then, the heads of their agencies, units or enterprises shall have to compile full dossiers like those for retirers and send them to the social insurance agencies for management, monitoring and settlement of the monthly retirement regime when they reach the retirement age.
During the period of work cessation and waiting, if laborers do jobs subject to the compulsory social insurance, they shall have to continue paying social insurance premiums. Such period of social insurance premium payment shall be added to the previous period of social insurance premium payment for calculating the social insurance regime to be enjoyed. Cases of working capacity decline of 61% or higher shall be settled according to the retirement regime provided for in Clause 2 or 3 of Article 26 of the Social Insurance Regulation. In cases where laborers die, their families shall receive the death allowances provided for in Section V of the Social Insurance Regulation.
b/ For laborers who do not wish to cease working and wait for the settlement of the monthly retirement regime, the social insurance agencies shall certify the periods of social insurance premium payment and wage levels serving as basis for social insurance premium payment in their social insurance books. Social insurance books shall be handed to laborers for management.
After receiving the social insurance books, if laborers do jobs subject to the compulsory social insurance, they shall have to continue paying social insurance premiums. In cases where laborers meet with accidents and die, their families shall receive the death allowances. If they suffer from illnesses (with certification by hospitals) or file voluntary applications 6 months after ceasing to do jobs subject to the compulsory social insurance, the social insurance agencies of localities where the laborers reside shall give them lump-sum social insurance allowances.
a/ For laborers who cease working when they have not yet reached the retirement ages and not yet paid social insurance premiums for the period prescribed in Articles 25 and 26 of the Social Insurance Regulation, the social insurance agencies shall certify the periods of social insurance premium payment and wage levels serving as basis for social insurance premium payment in their social insurance books. Social insurance books shall be handed to laborers for management.
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b/ Laborers who are on the payrolls of State enterprises, agencies or organizations and who had ceased working to wait for jobs before January 1, 1995 but have not yet received lump-sum allowances shall be granted social insurance books with certifications of their working periods (counted till the time of starting to cease working to wait for jobs). Social insurance books shall be handed to laborers for management.
After receiving the social insurance books, if laborers do jobs subject to the compulsory social insurance, they shall have to continue paying social insurance premiums. In cases where laborers meet with accidents and die, their families shall receive death allowances. If they suffer from illnesses (with certification by hospitals) or file voluntary applications 6 months after ceasing to do jobs subject to the compulsory social insurance, the social insurance agencies of localities where laborers reside shall give them lump-sum social insurance allowances.
The method of determining working periods prior to January 1, 1995 shall comply with the provisions of Circular No. 13/NV of September 4, 1972 of the Ministry of the Interior (now the Ministry of Labor, War Invalids and Social Affairs) and effective relevant documents promulgated before January 1, 1995.
The order and procedures for certifying working periods of and granting social insurance books to, laborers specified in this Item b shall be governed by separate regulations.
a/ For application subjects being laborers who have been arranged into wage levels of wage scales and tables set by the State for heavy and hazardous jobs or works or exceptionally heavy and hazardous jobs or works and paid social insurance premiums at such wage levels for full 15 years or more.
b/ Of the period of 15 years or more eligible for wage levels applicable to heavy and hazardous jobs or works, the highest wage level in the last 5 years (consecutive) shall serve as basis for calculating pensions.
Example 12: Mr. Nguyen Van P fully meets the conditions for retirement in February 2003, has worked and paid social insurance premiums for full 15 years according to the wage levels applicable to heavy and hazardous jobs, and subsequently been transferred to other jobs enjoying the specialists wage level until his retirement. So, Mr. P has the following periods of enjoying different wage levels and paying social insurance premiums according to the following wage levels:
- From January 1970 to December 1974: He was engaged in a heavy and hazardous job and enjoyed the mechanical engineering wage of 331.5 dong, converted according to the coefficient of 2.49;
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- From January 1981 to the end of December 1985: He was engaged in a heavy and hazardous jobs and enjoyed the mechanical engineering wage of 375 dong, converted according to the coefficient of 3.73;
- From January 1986 to January 2003: He was transferred to a light job with a lower wage level and enjoyed the grade-6 specialist wage level according to the coefficient of 3.06 before his retirement.
The wage level to serve as basis for calculating the pension of Mr. P shall be the highest average wage level subject to social insurance premium payment of 5 consecutive years (From January 1981 to the end of December 1985) according to Clause 6, Article 1 of Decree No. 01/2003/ND-CP, which is 3.73.
Example 13: Mr. Nguyen Van Q is a driver who fully meets the conditions for retirement in January 2003 and has worked and paid social insurance premiums for full 15 years according to the wage levels applicable to heavy jobs, but his wage levels varied through different periods of time:
- From January 1975 to December 1977: He drove a 16.5-ton truck and enjoyed the grade-2 wage level of 372 dong, converted according to the coefficient of 2.56;
- From January 1978 to December 1980: He drove a 40-ton truck and enjoyed the grade-2 wage level of 438 dong, converted according to the coefficient of 3.27;
- From January 1981 to December 1983: He drove a 25-ton truck and enjoyed the grade-2 wage level of 394 dong, converted according to the coefficient of 2.98;
- From January 1984 to December 1986: He drove a 14-ton truck and enjoyed the grade-3 wage level of 372 dong, converted according to the coefficient of 3.07;
- From January 1987 to December 1989: He drove a 30-ton truck and enjoyed the grade-3 wage level of 438 dong, converted according to the coefficient of 3.73;
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The method of calculating the average monthly wage to serve as basis for monthly pension of Mr. Q shall be effected as follows:
Mr. Q has two periods of enjoying the highest wage levels of 3.27 and 3.73. As these two periods are not consecutive, the wage levels thereof shall not be aggregated to calculate the highest consecutive average wage level.
For this case, the calculation of the highest average wage level of five consecutive years from January 1985 to December 1989 shall be made according to the following levels:
- From January 1985 to December 1986: The coefficient of 3.07 shall be applied.
- From January 1987 to December 1989: The coefficient of 3.73 shall be applied.
The calculation of pensions for the subjects specified in Items a and b above shall not apply to laborers enjoying wages at the levels outside the wage scales and tables set by the State.
c/ The list of heavy and hazardous jobs or works and exceptionally heavy and hazardous jobs and works promulgated by the Ministry of Labor, War Invalids and Social Affairs shall comply with the following legal documents:
- Decision No. 1453/LDTBXH-QD of October 13, 1995 of the Minister of Labor, War Invalids and Social Affairs;
- Decision No. 915/LDTBXH-QD of July 30, 1996 of the Minister of Labor, War Invalids and Social Affairs;
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- Decision No. 190/1999/QD-BLDTBXH of March 3, 1999 of the Minister of Labor, War Invalids and Social Affairs;
- Decision No. 1580/2000/QD-BLDTBXH of December 26, 2000 of the Minister of Labor, War Invalids and Social Affairs.
a/ The method of calculating the period of paying social insurance premiums for calculation of pensions and social insurance allowances: Any period of paying social insurance premiums of under 3 months shall not be counted; periods of between full 3 moths and full 6 months shall be counted as half (1/2) a year (6 months); periods of between 7 months and full 12 months shall be rounded up to one full year.
b/ When determining the condition on social insurance premium payment duration for calculation and enjoyment of the monthly pension or death allowance regime, one year must include full 12 months. If the laborers social insurance premium payment duration is 6 months or shorter than the prescribed ones, they shall make lump-sum payment of social insurance premiums with a payment level for each of deficit months equal to 15% of the monthly wage level enjoyed before they cease working.
Example 14: Mrs. Le Thi T retires when she is full 55 years old and has paid social insurance premiums for 14 years and 7 months. Mrs. T shall continue to pay social insurance premiums for 5 outstanding months by herself with the monthly payment level equal to 15% of the monthly wage level just before she ceases working, so as to fully meet the conditions for enjoying the retirement regime according to Clause 1, Article 26 of the Social Insurance Regulation (full 15 years of paying social insurance premiums).
c/ Method of calculating pensions and social insurance allowances when period of paying social insurance premiums spares 6 months:
- When calculating pension percentage (%), the odd 6 months shall be calculated as equal to half (1/2) of pension of one year of social insurance premium payment.
- When calculating lump-sum social insurance allowance, the odd 6 months shall be calculated as equal to half (1/2) of pension of one year of social insurance premium payment.
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- For the first 15 years: the percentage of 45% shall be applied.
- For the 8-year period from the 16th year to the 23rd year, the additional percentage shall be: 24%.
- For the odd 6 months: 1/2 x 3% = 1.5%
The percentage for calculating the monthly pension shall be 45% + 24% + 1.5% = 70.5% of the average monthly wage level serving as a basis for paying social insurance premiums.
Example 16: Mr. Nguyen Van S, who is full 60 years old and has paid social insurance premiums for 32 years and 4 months. His period of social insurance premium payment shall be rounded up to 32 years and 6 months, and his monthly pension shall be calculated as follows:
- For the first 15 years: the percentage of 45% shall be applied.
- For the 15-year period from the 16th year to 30th year, the additional percentage shall be: 30%.
The percentage for calculating the monthly pension shall be 45% + 30% = 75% of the average monthly wage level serving as a basis for paying social insurance premiums.
Besides, Mr. S shall also enjoy a lump-sum allowance for 2 years and 6 months (the period from the 31st year of social insurance premium payment), which shall be equal to:
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6 months allowance shall be counted as half (1/2) of one years allowance which is equal to 0.25 months wage (1/2 x 0.5 months wage). So, the lump-sum allowance shall be:
1 months wage + 0.25 months wage = 1.25 months wage
a/ Female laborers who take maternity leaves of 4 months, 5 months or 6 months and additional leaves for those who give birth to two or more children at a time according to Clauses 1 and 2, Article 12 of the Social Insurance Regulation.
b/ The period during which laborers cease working to nurse their adopted infants according to Article 13 of the Social Insurance Regulation.
The above regulations shall not apply to cases of additional leaves specified in Clause 3, Article 12 of the Social Insurance Regulation.
III. IMPLEMENTATION PROVISIONS
1. This Circular takes effect 15 days after it is published on the Official Gazette.
The regimes provided for in this Circular shall apply as from January 1, 2003. The regimes applicable to the subjects who had enjoyed the social insurance regimes before January 1, 2003 shall not be re-calculated.
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3. This Circular annuls:
a/ The following contents of Circular No. 06/LDTBXH-TT of April 4, 1995 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of a number of articles of the Social Insurance Regulation promulgated together with the Governments Decree No. 12/CP of January 26, 1995:
- Part A;
- Point 1, Section II, Part B;
- Items a and b, Point 3, Section IV, Part B;
- Point 4, Section IV, Part B;
- Point 5, Section IV, Part B;
- Point 5, Part D.
b/ Circular No. 02/1999/TT-LDTBXH of January 9, 1999 of the Ministry of Labor, War Invalids and Social Affairs guiding the implementation of the Governments Decree No. 93/1998/ND-CP of November 12, 1998 amending and supplementing a number of articles of the Social Insurance Regulation promulgated together with the Governments Decree No. 12/CP of January 26, 1995.
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MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Nguyen Thi Hang
- 1 Circular No. 03/2007/TT-BLDTBXH of January 30, 2007 guiding the implementation of a number of articles of The Governments Decree No. 152/2006/ND-CP of December 22, 2006, guiding a number of articles of the social insurance law regarding compulsory social insurance
- 2 Circular No. 03/2007/TT-BLDTBXH of January 30, 2007 guiding the implementation of a number of articles of The Governments Decree No. 152/2006/ND-CP of December 22, 2006, guiding a number of articles of the social insurance law regarding compulsory social insurance