The Ministry of Labor, War Invalids and Social Affairs has issued Circular 36/2021/TT-BLDTBXH stipulating the adjustment of salary and monthly income for which social insurance premiums have been paid in 2022.
Article table of contents
Instructions for adjusting salary and income paid for social insurance in 2022 (Artwork)
1. Subjects of salary adjustment for which social insurance premiums have been paid
Subjects of salary adjustment for which social insurance premiums have been paid according to the provisions of Clauses 1 and 2, Article 10 of Decree 115/2015/ND-CP include:
- Employees subject to the salary regime prescribed by the State start participating in social insurance from January 1, 2016 onward, enjoy one-time social insurance, or die and their relatives are entitled to a lump-sum survivorship allowance. from January 1, 2022 to December 31, 2022.
- Employees pay social insurance premiums according to the salary regime decided by the employer, receive a pension, lump-sum allowance upon retirement, lump-sum social insurance or die and their relatives are entitled to a lump-sum survivorship allowance during the period of retirement. from January 1, 2022 to December 31, 2022.
2. Adjustment of monthly salary on which social insurance premiums have been paid
The monthly salary for which social insurance premiums have been paid for the subjects mentioned in (1) shall be adjusted according to the following formula:
| Monthly salary for social insurance payment after adjustment of each year |
= |
Total monthly salary paid for social insurance of each year |
x |
Adjustment of salary paid for social insurance of the corresponding year |
In which, the adjustment of salary paid for social insurance of the corresponding year is made according to Table 1 below:
Employees who both have time to pay social insurance premiums and are subject to the salary regime prescribed by the State and also have time to pay social insurance premiums according to the salary regime decided by the employer, the monthly salary on which social insurance premiums are based Employees start participating in social insurance according to the salary regime prescribed by the State from January 1, 2016 onwards and the monthly salary for which social insurance premiums have been paid according to the salary system decided by the employer is adjusted. according to the table above.
3. Subjects to adjusted monthly income for which social insurance premiums have been paid
Subjects of adjustment of monthly income for which social insurance premiums have been paid according to the provisions of Clause 2, Article 4 of Decree No. 134/2015/ND-CP are participants of voluntary social insurance who enjoy pensions, lump-sum benefits upon retirement, lump-sum social insurance or dies and their relatives are entitled to a one-time survivorship allowance from January 1, 2022 to December 31, 2022.
4. Adjustment of monthly income for which social insurance premiums have been paid
The monthly income for which social insurance premiums have been paid for the subjects specified in Section 3 shall be adjusted according to the following formula:
| Monthly income for payment of voluntary social insurance after adjustment of each year |
= |
Total monthly income for social insurance payment of each year |
x |
Adjustment of monthly income for which social insurance premiums have been paid in the corresponding year |
In which, the adjustment of monthly income for which social insurance premiums have been paid for the corresponding year is made according to Table 2 below:
For employees who both have time to pay compulsory social insurance and have time to pay voluntary social insurance, the monthly income for which voluntary social insurance has been paid is adjusted according to the above table; The monthly salary for which compulsory social insurance has been paid shall be adjusted according to the regulations on the adjustment of the monthly salary for which social insurance has been paid above. The average salary and monthly income for which social insurance premiums have been paid as a basis for calculation of pension, lump-sum allowance upon retirement, lump-sum social insurance and lump-sum survivorship allowance are calculated according to the provisions of Clause 4, Article 11 of Decree 115. /2015/ND-CP and Clause 4, Article 5 of Decree 134/2015/ND-CP .
Circular 36/2021/TT-BLDTBXH takes effect from February 20, 2022. The above regulations apply from January 1, 2022.
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