Circular
04/2010/TT-BLDTBXH
Circular 04/2010/TT-BLDTBXH on adjustment rates for wages and monthly 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 | 04/2010/TT-BLDTBXH | In effect | 15/03/2010 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/25056 |
Summary
Circular 04/2010/TT-BLDTBXH, issued by the Ministry of Labor, Invalids and Social Affairs on 29 January 2010, sets the coefficients used to adjust the monthly wage, salary, and income on which social insurance has been paid. It implements Decree 83/2008/ND-CP, which adjusts wages and salaries for workers paid under employer-set wage schemes, and Decree 134/2008/ND-CP, which adjusts monthly income for voluntary social insurance participants. These revaluation coefficients feed directly into pension and lump-sum benefit calculations, because past contributions are restated to current value before averaging. The Circular covers two groups whose benefits fall due between 1 January 2010 and 31 December 2010: workers with employer-set social insurance wages who claim a pension, a one-time retirement allowance, a one-time social insurance…