Adjustment level of salary and monthly income for social insurance contributions in 2025
The Ministry of Labor, War Invalids and Social Affairs has just issued Circular 01/2025/TT-BLDTBXH regulating the adjustment level of salary and monthly income for which social insurance has been paid.
Adjust monthly salary for social insurance contributions
The Circular clearly states that the subjects of salary adjustment for social insurance contributions as prescribed in Clause 1 and Clause 2, Article 10 of Decree No. 115/2015/ND-CP include:
1- Employees subject to the salary regime prescribed by the State who start participating in social insurance from January 1, 2016 onwards, receive pension, one-time pension upon retirement, one-time social insurance or die and relatives are entitled to one-time death benefits during the period from January 1, 2025 to December 31, 2025.
2- Employees pay social insurance according to the salary regime decided by the employer, receive pension, one-time retirement allowance, one-time social insurance or die and relatives are entitled to one-time death benefit during the period from January 1, 2025 to December 31, 2025.
According to the Circular, the monthly salary for which social insurance has been paid for the above subjects is adjusted according to the following formula:
In which, the adjustment level of salary paid for social insurance of the corresponding year is implemented according to Table 1 below:
Table 1:
| Year | Before 1995 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 |
| Adjustment level | 5.63 | 4.78 | 4.51 | 4.37 | 4.06 | 3.89 | 3.95 | 3.97 | 3.82 | 3.70 | 3.43 |
| Year | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| Adjustment level | 3.17 | 2.95 | 2.72 | 2.21 | 2.07 | 1.90 | 1.60 | 1.47 | 1.37 | 1.32 | 1.31 |
| Year | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
| Adjustment level | 1.28 | 1.23 | 1.19 | 1.16 | 1.12 | 1.10 | 1.07 | 1.04 | 1.00 | 1.00 |
The Circular clearly states that for employees who have both paid social insurance and are subject to the salary regime prescribed by the State and paid social insurance under the salary regime decided by the employer, the monthly salary for social insurance for employees who start participating in social insurance under the salary regime prescribed by the State from January 1, 2016 onwards and the monthly salary for social insurance under the salary regime decided by the employer will be adjusted according to the above formula.
Adjust monthly income for social insurance contributions
According to the Circular, the subjects adjusting the monthly income for which social insurance has been paid according to the provisions of Clause 2, Article 4 of Decree No. 134/2015/ND-CP are voluntary social insurance participants who receive pensions, one-time benefits upon retirement, one-time social insurance or death and whose relatives are entitled to one-time death benefits during the period from January 1, 2025 to December 31, 2025.
Monthly income for social insurance contributions for this subject is adjusted according to the following formula:
In which, the adjustment level of monthly income for social insurance contributions of the corresponding year is implemented according to Table 2 below:
Table 2:
| Year | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 |
| Adjustment level | 2.21 | 2.07 | 1.90 | 1.60 | 1.47 | 1.37 | 1.32 | 1.31 | 1.28 |
| Year | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
| Adjustment level | 1.23 | 1.19 | 1.16 | 1.12 | 1.10 | 1.07 | 1.04 | 1.00 | 1.00 |
For employees who have both compulsory and voluntary social insurance payment periods, the monthly income for which voluntary social insurance has been paid will be adjusted according to the above formula; the monthly salary for which compulsory social insurance has been paid will be adjusted according to the provisions of Article 10 of Decree No. 115/2015/ND-CP and the provisions on adjusting the monthly salary for which social insurance has been paid mentioned above.
The average monthly salary and income for which social insurance has been paid as the basis for calculating pension, one-time retirement allowance, one-time social insurance and one-time death benefit shall be calculated according to the provisions of Clause 4, Article 11 of Decree No. 115/2015/ND-CP and Clause 4, Article 5 of Decree No. 134/2015/ND-CP.
This Circular takes effect from February 28, 2025; the provisions of this Circular apply from January 1, 2025./.
