In accordance with Sub-clause 8, Article 4, Resolution No. 70/2018/QH14 dated 9th November 2018 of the National Assembly of Vietnam, the minimum wage shall be increased from 1,390,000VND to 1,490,000VND from 1st July 2019.
Accordingly, from 1st July 2019, compulsory social insurance allowance of employees shall be also increased in order to comply with the above said Resolution. Particular as follows:
| No. | Description | Legal basis |
| 1 | The per-diem sickness allowance shall be 447,000VND per 1 day (currently, this allowance is 417,000VND per 1 day) | Article No. 29 Social Insurance Law 2014 |
| Female employees giving birth or employees adopting an under-6-months child are entitled to a lum-sump allowance equivalent to 2,980,000VND (currently, this allowance is 2,780,000VND)\
In case the mother gives birth to a child but only the farther is covered by social insurance, the farther is entitled to a lump-sum allowance equivalent to 2,980,000VND (this allowance is 2,780,000VND) for each child. |
Article 38 Social Insurance Law 2014 |
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| 3 | Per-diem allowance for convalescene and health rehabilitation after maternity leave period shall be 447,000VND per 1 day (Currently this allowance is 417,000VND) | Article No. 41 Social Insurance Law 2014 |
| 4 | Employee suffering a working capacity decrease of between 5% and 30% are entitled to a lum-sum allowance as follows:
Employees suffering a 5% working capacity decrease are entitled to an allowance equivalent to 7,450,000VND (current allowance: 6,950,000VND). Then, such allowance shall be added 745,000VND (current addition: 695,000VND) for each additional 1% working capacity decrease. In addition to the above said allowance, employees are entitled to an additional allowance calculated based on the period of social insurance premium payment which equals half of the salary of the month preceding the leave taken for treatment for a period of social insurance premium payment of one year or less, and shall then be added with 0.3 of the salary of the month preceding the leave taken for treatment. |
Article No. 46 Social Insurance Law 2014 |
| 5 | Monthly allowance applicable to employees suffering a working capacity decrease of 31% or more shall be as follows:
- Employees suffering a working capacity decrease of 31% shall be entitled to 447,000VND (current rate: 417,000VND), and then be added 29,800VND (current rate 27,800VND) for each dditional 1% working capacity decrease In addition to the above said allowance, employees are entitled to receive every month an additional allowance calculated based on the period of social insurance premium payment, which equals half of the salary of the month preceding the leave taken for treatment for a period of social insurance premium payment of one year or less, and shall then be added with 0.3% of the salary of the month preceding the leave taken for treatment for each additional year of social insurance premium payment. |
Article 47 Social Insurance Law 2014 |
| 6 | Employees suffering a working capacity decrease of 81% or more, such as rachioplegia, total blindness, paraplegia, amputation of two legs or a mental disease, are entitled to not only the allowance specified in Article 47 of this Law but also a monthly attendance allowance equal to 1,490,000VND (current rate: 1,390,000VND). |
Article No. 50 Social Insurance Law 2014 |
| 7 | For employees who die of a labor accident or an occupational disease while working or die during the period of first-time medical treatment due to a labor accident or an occupational disease, their relatives are entitled to a lump- sum allowance equivalent to 54,640,000VND (current rate 50,040,000VND) | Article No. 51 Social Insurance Law 2014 |
| 8 | The per-diem allowance is equivalent to 372,500VND (current rate: 347,500VND) per 1 day, if convalescence and health rehabilitation take place at home; or equivalent to 596,000VND (current rate: 556,000VND), if convalescence and health rehabilitation take place at health establishments | Article No. 52 Social Insurance Law 2014 |
| 9 | Lowest monthly pension applicable to Employees paid social insurance who satisfy conditions for pension in accordance with Article 54 and 55 of Social Insurance Law 2014 shall be 1,490,000VND (current rate 1,390,000VND), except for cases mentioned in Item i, Subclause 1, Article 2 and Subclause 3 Article 54 of Social Insurance Law 2014. | Article No. 56 Social Insurance Law 2014 |
| 10 | Funeral allowance shall be 14,900,000VND (current rate 13,900,000VND) | Article No.66 Social Insurance Law 2014 |
| 11 | The monthly survivorship allowance for each relative shall be 745,000VND (Current rate 695,000VND); and 1,043,000 VND (current rate 973,000VND) applicable to relatives who have no direct fosterer | Article No.68 Social Insurance Law 2014 |
| 12 | Employees having paid compulsory social insurance and volunteer social insurance for 20 years joining compulsory social insurance or more shall entitled to pension applicable to compulsory social insurance policy. The lowest monthly pension shall be 1,490,000VND (current rate 1,390,000VND) except for case mentioned except for cases mentioned in Item i, Subclause 1, Article 2 of Social Insurance Law 2014 |
