Circular
32/2017/TT-BLDTBXH
Circular 32/2017/TT-BLDTBXH on adjustment rates for monthly wages and income already paid into social insurance
Ministry of Home Affairs
The ministry for public administration and the civil service: government organisation and staffing, administrative boundaries, local government, salaries, and state records and archives. In 2025 it became the primary successor of the former MOLISA, taking on labour, employment, wages and social-affairs functions.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 32/2017/TT-BLDTBXH | In effect | 15/02/2018 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/127557 |
Summary
Circular 32/2017/TT-BLDTBXH, issued by the Ministry of Labour, Invalids and Social Affairs on 29 December 2017, sets the coefficients used to adjust (index) the monthly salaries and incomes on which social insurance contributions were paid. It implements Decree 115/2015/ND-CP on compulsory social insurance and Decree 134/2015/ND-CP on voluntary social insurance. The Circular took effect on 15 February 2018, with its provisions applied from 1 January 2018. It covers people whose pension, one-time retirement allowance, one-time social insurance payment, or one-time survivor allowance is settled between 1 January 2018 and 31 December 2018. The indexing coefficients are central to calculations because the adjusted contribution salary determines the average that drives pension and lump-sum benefit amounts. For compulsory social insurance, the…