According to Article 68 of the Law on Social Insurance 2014 and Article 87 of the Law on Social Insurance 2024, the monthly death benefit level is determined as follows:
Before July 1, 2025:
Monthly death benefit level = 50% x Basic salary (2.34 million VND/month) = 1.17 million VND/month
In case the relatives do not have anyone to directly raise them:
Monthly death benefit level = 70% x Basic salary (VND 2.34 million/month) = VND 1.638 million/month.
From 1.7.2025:
Monthly death benefit level = 50% x Reference level.
In case the relatives do not have anyone to directly raise them:
Monthly death benefit level = 70% x Reference level.
Thus, it can be seen that the Social Insurance Law 2024 has adjusted the basis for calculating the subsidy from "basic salary" to " referral level". That is, the monthly death benefit level from July 1, 2025 depends on the reference level instead of the current basic salary.
* Note:
- In case a family has 1 employee who has passed away/is declared dead by the Court: The number of relatives receiving monthly allowances is not more than 4 people.
- In case of death of 2 or more employees: Relatives are entitled to 2 times the subsidy level as prescribed above.
