Circular
35/2018/TT-BLDTBXH
Circular 35/2018/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 | 35/2018/TT-BLDTBXH | In effect | 15/02/2019 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/135970 |
Summary
Circular 35/2018/TT-BLDTBXH, issued by the Ministry of Labour, Invalids and Social Affairs on 26 December 2018, sets the annual 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 2019, with its provisions applied from 1 January 2019. It governs people whose pension, one-time retirement allowance, one-time social insurance payment, or one-time survivor allowance is settled between 1 January 2019 and 31 December 2019. These coefficients feed directly into the average contribution salary that determines pension and lump-sum benefit amounts. For compulsory social insurance, the adjusted monthly contribution salary for…