Lawnet would like to share with our members the adjustment table of monthly salary and income subject to social insurance (SI) contribution applied for the year 2018 (from January 01, 2018, to December 31, 2018) in Vietnam. The content is based on Circular 32/2017/TT-BLDTBXH that has just been issued.
Article table of contents
Adjustment Rates for Monthly Salary Paid to Social Insurance in Vietnam
| Year | Adjustment Rate |
| Before 1995 | 4.56 |
| 1995 | 3.87 |
| 1996 | 3.66 |
| 1997 | 3.54 |
| 1998 | 3.29 |
| 1999 | 3.15 |
| 2000 | 3.20 |
| 2001 | 3.21 |
| 2002 | 3.09 |
| 2003 | 3.00 |
| 2004 | 2.78 |
| 2005 | 2.57 |
| 2006 | 2.39 |
| 2007 | 2.21 |
| 2008 | 1.79 |
| 2009 | 1.68 |
| 2010 | 1.54 |
| 2011 | 1.30 |
| 2012 | 1.19 |
| 2013 | 1.11 |
| 2014 | 1.07 |
| 2015 | 1.06 |
| 2016 | 1.04 |
| 2017 | 1.00 |
| 2018 | 1.00 |
This table applies to the following subjects:
- Employees receiving salaries from the State who participate in social insurance from January 1, 2016, onwards, who receive one-time social insurance benefits, or who have died and whose relatives are entitled to one-time funeral benefits during the period from January 1, 2018 to December 31, 2018;
- Employees paying social insurance based on salaries decided by the employers, who receive pensions, one-time allowances upon retirement, one-time social insurance benefits, or who have died and whose relatives are entitled to one-time funeral benefits during the period from January 1, 2018 to December 31, 2018;
Adjustment Rates for Monthly Income Paid to Social Insurance in Vietnam
| Year | Adjustment Rate |
| 2008 | 1.79 |
| 2009 | 1.68 |
| 2010 | 1.54 |
| 2011 | 1.30 |
| 2012 | 1.19 |
| 2013 | 1.11 |
| 2014 | 1.07 |
| 2015 | 1.06 |
| 2016 | 1.04 |
| 2017 | 1.00 |
| 2018 | 1.00 |
This table applies to individuals who participate in voluntary social insurance, receive pensions, receive one-time allowances upon retirement, one-time social insurance benefits, or who have died and whose relatives are entitled to one-time funeral benefits during the period from January 1, 2018 to December 31, 2018.
Legal Basis: Circular 32/2017/TT-BLDTBXH.
- Key word:
- social insurance
- Vietnam
.jpg)
