Decree No. 83/2008/ND-CP of July 31, 2008, adjusting wages and remuneration for which social insurance premiums have been paid for laborers subject to the wage scheme decided by employers. đã được thay thế bởi Decree of Government No. 115/2015/ND-CP guidance social insurance regarding compulsory social insurance và được áp dụng kể từ ngày 01/01/2016.
Nội dung toàn văn Decree No. 83/2008/ND-CP of July 31, 2008, adjusting wages and remuneration for which social insurance premiums have been paid for laborers subject to the wage scheme decided by employers.
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No. 83/2008/ND-CP | Hanoi, July 31, 2008 |
DEGREE
ADJUSTING WAGES AND REMUNERATION FOR WHICH SOCIAL INSURANCE PREMIUMS HAVE BEEN PAID FOR LABORERS SUBJECT TO THE WAGE SCHEME DECIDED BY EMPLOYERS
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 23, 1994 Labor Code; the April 2, 2002 Law Amending and Supplementing a Number of Articles of the Labor Code; and the November 29,2006 Law Amending and Supplementing a Number of Articles of the Labor Code;
Pursuant to the June 29, 2006 Law on Social Insurance;
At the proposal of the Minister of Labor, War Invalids and Social Affairs and the Minister of Finance,
DECREES:
Article 1.- To adjust wages and remuneration for which social insurance premiums have been paid to serve as a basis for calculating the average monthly wages or pays on which social insurance premiums are based for laborers who once paid social insurance premiums under the wage scheme decided by employers.
Article 2.- Subjects of application are laborers who are currently covered by social insurance or have a reserved period of social insurance premium payment and once paid social insurance premiums under the wage scheme decided by employers, and from January 1. 2007. onward receive retirement pensions, lump-sum allowances upon retirement, lump-sum social insurance benefit or die and their relatives receive their lump-sum survivorship allowances.
Article 3.- The adjustment level of wages and remuneration for which social insurance premiums have been paid applicable to the subjects specified in Article 2 of this Decree is prescribed below:
1. The adjustment level of wages and remuneration for which social insurance premiums have been paid shall be calculated on the basis of the average annual consumer price index announced yearly by the General Statistics Office and the Ministry of Planning and Investment and determined as follows:
Adjustment level of wages or remuneration for which social insurance premiums have been paid of year t | = | Average annual consumer price index of the year preceding the year laborers enjoy social insurance. calculated according to the average comparison base of 1994 as 100% |
Average verage annual consumer price index of year t, calculated according to the average comparison base of 1994 as 100% |
In which:
-t is any year in the adjustment period;
- The adjustment level of wages or remuneration of year t for which social insurance premiums have been paid may be rounded up to two decimals and the lowest level, is 1.
2. Wages and remuneration of years prior to 1995 for which social insurance premiums have been paid have a common adjustment level equal to the adjustment level of wages and remuneration of 1994 for which social insurance premiums have been paid.
Article 4.- Funds for the adjustment of wages and remuneration for which social insurance premiums have been paid to be used as a basis for calculating the average monthly wages and pays on which social insurance premiums are based for laborers specified in Article 2 of this Decree shall be ensured by the social insurance fund.
Article 5.-
The Ministry of Labor. War Invalids and Social Affairs shall guide the implementation of this Decree.
The Ministry of Labor. War Invalids and Social Affairs shall annually specify the adjustment level of wages and remuneration for which social insurance premiums have been paid for laborers subject to the wage scheme decided by employers after reaching agreement with the Ministry of Finance on the adjustment level of wages and remuneration for which social insurance premiums have been paid, calculated under Article 3 of this Decree.
Vietnam Social Insurance shall organize the implementation of this Decree.
Article 6.-
This Decree takes effect 15 days after its publication in "CONG BAO."
The provisions of this Decree shall be implemented from January 1. 2007.
Article 7.- Ministers, heads of ministerial-level agencies. heads of government-attached agencies and presidents of provincial/municipal People's Committees shall implement this Decree.
| ON BEHALF OF THE GOVERNMENT |
