Maternity Allowance, In addition to 100% of the Salary As Mentioned Above, When Giving Birth, You Will Also Receive a One-Time Allowance Equal to 1 Month of Social Insurance Contribution Salary.

x 100% x

rest

b- Leave allowance

giving birth, raising = adopting

Salary used as basis for social insurance payment for the 6 consecutive months before maternity leave or adoption leave

Number of months off

x give birth or adopt a child

In which, the salary used as the basis for social insurance payment before maternity leave includes: salary according to rank, position, contract, seniority in elected positions, difference in retention coefficient, position allowance, region, and cost (if any).

3.4- Occupational accident and disease regime

Pursuant to Articles 38 to 48 of the Law on Social Insurance:

3.4.1 - During the time off work for treatment due to work-related accidents or occupational diseases, the employer must pay full salary and expenses to the employee according to regulations.

legal provisions:

 Workers who have accidents in the following cases are entitled to occupational accident benefits:

action:

- Accidents during working hours at the workplace, breaks, meals between shifts, preparation and completion of work, including overtime work at the request of the employer.

- Accident outside the workplace or outside working hours while performing work as required by the employer.

- Having an accident on the way to and from work within a reasonable time and route.

If an employee is on his way to work but performs other tasks not assigned by the employer and has an accident, it is not considered a work accident but only considered an accident of risk.

- Suffering from an occupational disease when working in an environment or profession with toxic factors issued by the Ministry of Health, Labor, War Invalids and Social Affairs.

 Employers must pay full wages and medical expenses for employees from first aid, emergency care to stable treatment of injuries for workers with work-related accidents:

- Salary paid during treatment is calculated based on the social insurance salary of the month before the work accident.

Chapter 5 - Social Insurance

- Medical expenses include examination, treatment, hospital fees, and compensation for medical conditions (if any).

After stabilizing the injury, the employer is responsible for arranging suitable work for the accident victim and is referred by the Social Insurance organization to have their working capacity assessed by the Medical Assessment Council.

3.4.2 - People who have occupational accidents are entitled to benefits depending on the level of reduced working capacity and are calculated according to the general minimum wage announced by the Government.

- Those with a 5% - 30% reduction in working capacity will receive a one-time subsidy. The one-time subsidy level is calculated according to the formula:

Subsidy level

=

1 time

The level of allowance is calculated according to the level of loss of working capacity.

Subsidy level is calculated according to

+

Number of years of social insurance payment

+ The allowance level is calculated according to the level of reduced working capacity as follows: 5% reduction in working capacity will receive 5 months of common salary, then for each additional 1% reduction, an additional 0.5 months of minimum salary will be received.

+ The subsidy level is calculated based on the number of years of social insurance contributions as follows: 1 year or less is calculated as 0.5 months. Then, for each additional year of social insurance contributions, 0.3 months of salary and wages for social insurance contributions of the month immediately preceding the leave for treatment will be calculated.

3.4.3 - Workers who have occupational accidents that cause damage to the functions of their legs, arms, eyes, teeth, spine, etc. are provided with life support equipment appropriate to their functional losses according to their age...

+ People with amputated legs are given artificial legs, with a lifespan of 3 years, and are given 2 fiber stump covers, a pair of cloth shoes, and a pair of socks every year. In case they cannot use artificial legs, they are given a pair of wooden crutches, with a lifespan of 2 years.

+ People with amputated arms are given prosthetic arms with a 5-year lifespan and annually.

provided with two fiber stump covers and a pair of gloves.

+ People with damaged eyes are given artificial eyes with a validity of 3 years.

+ People with missing teeth are given dentures with a 3-year lifespan.

+ People with total or hemiplegia, or paralysis of both legs, will be provided with a wheelchair or rocking chair once and annually will be provided with a set of inner tubes, tires, and a

Seat cushions, spare parts are replaced when damaged.

+ People who are deaf in both ears are given 1 hearing aid at a time.

Chapter 5 - Social Insurance

- Employees whose working capacity is reduced by 31% or more due to work-related accidents or occupational diseases are entitled to monthly benefits. Of which:

+ The allowance level is calculated according to the level of reduced working capacity: 31% reduction in working capacity will receive 30% of the general minimum wage, then for each additional 1% reduction, an additional 2% of the general minimum wage will be received.

+ The subsidy level is calculated based on the number of years of social insurance contributions: from 1 year or less is calculated at 0.5%, then for each additional year of social insurance contributions, an additional 0.3% of the salary and wages of the month immediately preceding the month of leaving work is calculated.

treatment.

In case the employee suffers a work-related accident and is entitled to a one-time or monthly allowance, when the injury recurs, the Social Insurance Agency will refer him/her for a re-assessment of the level of disability due to the injury. The new level of disability will be the basis for calculating the work-related accident allowance.

People who receive monthly occupational accident and disease benefits when they are off work are entitled to social insurance guaranteed by the social insurance fund.

The Social Insurance Agency creates conditions for accident victims who are eligible for the provision of means suitable for their damaged functions and pays for the purchase of those means, train and vehicle fares to make or receive the provisioned means.

After stable treatment for injuries caused by work accidents or occupational diseases, employees who are still in poor health are entitled to rest and recuperation. The time off in a year includes holidays, Tet holidays, weekly days off, and days of departure and return if the employee is staying at a centralized facility. The number of days off for rest and recuperation is decided by the employer and the grassroots trade union.

+ Maximum 10 days for employees with a working capacity reduction of 51% or more due to work-related accidents or occupational diseases.

+ Maximum 7 days for employees with a 31% reduction in working capacity

up to 50% due to occupational accidents and diseases.

+ Equal to 5 days for employees with a 15% to 30% reduction in working capacity due to work-related accidents or occupational diseases.

- Daily health care and recovery benefit:

+ Equal to 25% of the general minimum wage if staying at home

+ Equal to 40% of the general minimum wage if staying at a centralized facility, including salary

go, come back, eat, stay.

Chapter 5 - Social Insurance

3.4.4 - If a worker dies from a work-related accident (including death during the first treatment period), the family will receive a one-time subsidy equal to 24 months of minimum wage and enjoy benefits.

death benefit according to social insurance regulations.

3.4.5 - People who have occupational accidents, when eligible for retirement benefits, will:

- If you reach retirement age but do not have enough time to enjoy pension benefits, you will receive a one-time subsidy according to regulations.

- Eligible for monthly pension and occupational accident benefits

Monthly workers are entitled to monthly pensions. The levels of occupational accident benefits and pensions are specifically regulated in the occupational accident regime and pension regime.

3.5- Retirement regime:

3.5.1 - Conditions for employees to receive monthly pension benefits when they quit their jobs are in one of the following cases:

 Male employees must be 60 years old or older, female employees must be 55 years old or older and have paid social insurance for 20 years or more.

 Male employees are from 55 to 60 years old, female employees are from 50 to 55 years old and have

20 years or more of social insurance contributions, of which 15 years are spent working in a heavy, hazardous job or occupation, or in a place with a regional allowance coefficient of 0.7 or more.

 Workers from 50 to 55 years old and have paid social insurance for 20 years or more, of which 15 years have been spent working in underground coal mining.

 People infected with HIV/AIDS due to occupational accidents and have paid social insurance for 20 years or more.

3.5.2 - Conditions for employees to receive monthly pension benefits with a salary lower than the pension regime when one of the following conditions is met:

- Employees who have paid social insurance for 20 years or more and have reduced working capacity

Employees with a salary of 61% or more are entitled to a pension at a lower level than the pension of the above-mentioned eligible persons when falling into one of the following cases:

+ Men 50 years of age or older, women 45 years of age or older

+ Having 15 years or more of experience in a particularly arduous, toxic or dangerous job or profession, regardless of age.

- Men aged 55 to under 60 years old, women aged 50 to under 55 years old do not have to undergo a work capacity assessment, have paid social insurance for 30 years or more and have

voluntary retirement application

Chapter 5 - Social Insurance

In case of not meeting the above conditions, if having one of the following conditions, you are still entitled to a monthly pension at a lower level:

- Men are 50 years old or older, women are 45 years old or older and have paid social insurance for 20 years or more and have a working capacity reduction of 61% or more.

- Workers who have at least 15 years of experience in especially heavy and hazardous work according to the list prescribed by the Ministry of Health, Labor - Invalids and Social Affairs.

Paying social insurance for 20 years or more but having a reduced working capacity of 61% or more (regardless of age).

3.5.3 - Employees receiving monthly pension benefits are entitled to the following benefits:

- Employees receive monthly pension calculated based on age and number of years.

Social insurance contributions and average monthly salary as basis for social insurance contributions.

The lowest monthly pension is equal to the minimum wage and the maximum is equal to 75% of the average monthly wage used as the basis for social insurance contributions.

- In addition to the monthly pension, female employees with over 25 years of social insurance contributions and male employees with over 30 years of social insurance contributions will receive a one-time subsidy upon retirement, but this subsidy cannot exceed 5 months of the average salary used as the basis for social insurance contributions.

- Enjoy health insurance paid by the Social Insurance Fund.

- Upon death, the family is entitled to death benefits (burial expenses and death benefits) according to regulations.

determined

3.5.4 - Conditions for receiving one-time social insurance benefits when falling into one of the following cases:

- Reach retirement age according to regulations but have not paid social insurance for 20 years.

- Labor capacity reduction of 61% or more but less than 20 years of social insurance contributions.

- After 12 months of unemployment, if you do not continue to pay social insurance and request to receive a one-time social insurance payment but have not paid social insurance for 20 years.

- Settle abroad

3.5.5- The one-time social insurance benefit is calculated based on the number of years of social insurance contributions, each year is calculated as 1.5 months of average social insurance contribution salary.

3.5.6- The average monthly salary and wages for social insurance contributions to calculate pension and one-time allowance for employees are calculated as follows:

a- For employees participating in social insurance before January 1, 1995.

Chapter 5 - Social Insurance

- Employees subject to the salary regime prescribed by the state

If the entire period of social insurance payment under this salary regime is determined, the average monthly salary levels for social insurance payment of the last 5 years before retirement will be calculated.

- If the employee has the entire period of social insurance payment under the salary regime decided by the employer, the average monthly salary for social insurance payment of the entire period is calculated.

- Employees who have both a period of social insurance payment according to the salary regime prescribed by the State and a period of social insurance payment according to the salary regime decided by the employer, the average monthly salary for social insurance payment of those periods will be calculated.

b- For employees participating in social insurance from January 1, 1995 to before January 1, 2007

- If implementing the salary regime prescribed by the State with the entire period of social insurance payment under this salary regime, calculate the average monthly salary of the number of years of social insurance payment before retirement, as follows:

+ From January 1, 1995 to December 31, 2000, the average monthly salary for social insurance contributions of the last 6 years before retirement is calculated.

+ From January 1, 2001 to December 31, 2006, the average monthly salary for social insurance contributions of the last 8 years before retirement is calculated.

- If the entire period of social insurance payment is based on the salary regime decided by the employer, the average monthly salary and wages for social insurance payment for the entire period is calculated.

- If there is both a period of social insurance payment under the salary regime prescribed by the State and a period of social insurance payment under the salary regime decided by the employer, then the average monthly salary and wages for social insurance payment of those periods shall be calculated.

c- For employees participating in social insurance from January 1, 2007 onwards:

- If the salary regime prescribed by the State is implemented for the entire time

If you pay social insurance according to this salary regime, the average monthly salary for social insurance payment of the last 10 years before retirement is calculated.

- If the entire period of social insurance payment is based on the salary regime decided by the employer, the average monthly salary and wages for social insurance payment for the entire period is calculated.

- If there is both a period of social insurance payment under the salary regime prescribed by the State and a period of social insurance payment under the salary regime decided by the employer, the average monthly salary and wages for social insurance payment of those periods shall be calculated. In which, the period of social insurance payment under the State regime shall be calculated as follows:

Chapter 5 - Social Insurance

If the period is less than 10 years, the average monthly salary of the months in which social insurance has been paid is calculated.

3.5.7- Salaries and wages for which social insurance has been paid to serve as the basis for calculating the average monthly salary and wages for which social insurance has been paid for employees under the salary regime decided by the employer shall be adjusted based on the cost of living index of each period according to Government regulations.

3.6- Death benefit

3.6.1 - Death benefits apply to employees who are working and have paid social insurance.

Employees who have not received a lump sum social insurance benefit for 15 years or more; employees who die due to work-related accidents or occupational diseases with a reduction in working capacity of 61% or more. Employees who quit their jobs waiting for their retirement benefits to be settled; employees who are receiving monthly pensions or work-related accident or occupational disease benefits and die.

3.6.2 - Relatives of the subjects mentioned in point 3.5.1 are entitled to monthly death benefits:

 The person in charge of the funeral receives funeral money equal to 8 months of minimum wage.

 If the subject mentioned in point 3.6.1 above has paid social insurance for 15 years or more and dies, the relatives directly supported by them will receive a monthly pension.

- Children under 15 years old (biological children, legally adopted children, illegitimate children...), if still

Children who are still in school are entitled to monthly pension until they are 18 years old. Children under 18 years old are entitled to pension if they are still in school. Children from 15 years old and above are entitled to pension if their working capacity is reduced by 81% or more.

- Father, mother (both wife's and husband's side), legal guardian who has passed retirement age

active (men 60 years of age or older, women 55 years of age or older).

- Biological father, biological mother, father-in-law or father-in-law, mother-in-law or mother-in-law, other person

This subject is responsible for support if under 60 years old for men, under 55 years old for women and has a reduced working capacity of 81% or more.

- Wife aged 55 or older or husband aged 60 or older, wife under 55, husband under 60 if labor capacity is reduced by 81% or more.

Relatives of workers who are eligible for monthly pension but have no income or have income equal to but lower than the general minimum wage.

3.6.3- Monthly pension benefit level:

- The monthly pension for each relative is equal to 50% of the general minimum wage. In case the relative has no other source of income and no direct relatives to support them, the monthly pension is equal to 70% of the general minimum wage and is received from the date of death of the employee.