Circular
02/2014/TT-BLDTBXH
Circular 02/2014/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 | 02/2014/TT-BLDTBXH | In effect | 01/03/2014 | Ministry of Home Affairs | https://phapluat.gov.vn/legal-documents/37501 |
Summary
Circular 02/2014/TT-BLDTBXH, issued by the Ministry of Labour, Invalids and Social Affairs on 10 January 2014, sets the annual coefficients used to revalue past wages, pay, and monthly income on which social insurance contributions were paid. It implements Decree 83/2008/ND-CP (for employees whose pay is set by their employer) and Decree 134/2008/ND-CP (for voluntary social insurance participants). The Circular took effect on 1 March 2014 but applies from 1 January 2014, covering people who claim a pension, a one-time allowance at retirement, a one-time social insurance benefit, or a one-time survivor allowance between 1 January 2014 and 31 December 2014. The core mechanism feeds directly into pension and lump-sum calculations: contributed wages for each year are multiplied by that…