The Ministry of Labor, Invalids, and Social Affairs has issued Circular 01/2025/TT-BLDTBXH, detailing adjustments to wages and monthly income contributions for social security. This information is crucial for both employees and businesses to ensure benefits when participating in social security.
Who Is Affected by the Wage Adjustments?
This circular applies to two main groups of individuals:
1. State-Salaried Employees
Employees who follow the state-prescribed salary system and started contributing to social security from January 1, 2016 onwards will be eligible for wage adjustments if they receive benefits such as pensions, one-time retirement allowances, or social security benefits during the period from January 1, 2025, to December 31, 2025.
2. Enterprise-Salaried Employees
Employees whose salaries are determined by their employers also fall under this adjustment. They enjoy similar benefits as the first group.
The adjusted salary for social security contributions each year is based on the following table:
For employees who have contributed under both state and enterprise salary systems, their monthly salary for social security contributions will be adjusted according to the formula above.
Voluntary Social Security Income Adjustments
The circular also specifies the adjustment of monthly income contributions for voluntary social security participants. These include individuals receiving pensions, one-time retirement allowances, social security benefits, or survivor benefits during the period from January 1, 2025, to December 31, 2025.
The adjusted monthly income for voluntary social security contributions is calculated using the following formula:
The adjusted income for each year follows the table below:
For employees contributing to both mandatory and voluntary social security, the voluntary contributions will be adjusted according to the formula above, while mandatory contributions will adhere to the regulations set forth in Decree No. 115/2015/ND-CP.
Calculating Average Monthly Wages and Income for Benefit Calculation
The average monthly wage and income used to calculate benefits such as pensions, one-time retirement allowances, social security benefits, and survivor benefits are based on regulations outlined in Article 11, Clause 4 of Decree No. 115/2015/ND-CP and Article 5, Clause 4 of Decree No. 134/2015/ND-CP.
Conclusion
These adjustments for wages and income contributions for social security in 2025 aim to ensure that employees and their dependents receive appropriate benefits under social security programs. For more detailed information, employees should refer to Circular 01/2025/TT-BLDTBXH or contact local social security offices for assistance.
Source: dantri.com.vn
