Circular
36/2021/TT-BLDTBXH
Circular 36/2021/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 | 36/2021/TT-BLDTBXH | In effect | 01/01/2022 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/153693 |
Summary
Circular 36/2021/TT-BLDTBXH, issued by the Ministry of Labour, Invalids and Social Affairs on 31 December 2021, sets the coefficients used to index past contributory wages and monthly income for social insurance. It implements Decree 115/2015/ND-CP on compulsory social insurance and Decree 134/2015/ND-CP on voluntary social insurance, takes effect on 20 February 2022, and applies from 1 January 2022. It replaces Circular 23/2020/TT-BLDTBXH. The circular provides the indexation factors that directly feed pension, one-time retirement allowance, lump-sum social insurance and survivor lump-sum calculations for entitlements arising during 2022. For compulsory contributors, each year's total contributory wage is multiplied by the factor for that year. The factors in Table 1 fall from 5.10 for years before 1995 to 1.00 for 2021…