Based on Clause 2, Article 85 of the 2024 Law on Social Insurance (compulsory social insurance) stipulates funeral allowances as follows:
The funeral allowance level is 10 times the reference level in the month when the person specified in Clause 1 of this Article dies.
The reference level is the amount of money decided by the Government to be used to calculate the contribution level and benefit level of some social insurance regimes specified in this Law.
The reference level is adjusted based on the increase in the consumer price index, economic growth, in accordance with the capacity of the State budget and the social insurance fund.
Based on Clause 2, Article 109 of the 2024 Law on Social Insurance (voluntary social insurance) stipulating funeral allowances:
1. The following people, when they die, organizations and individuals in charge of funeral arrangements are entitled to a one-time funeral allowance:
a) People who have paid social insurance for 60 months or more;
b) People who are receiving pensions, temporarily suspending pension benefits.
2. The funeral allowance level is 10 times the reference level in the month when the person specified in Clause 1 of this Article dies.
3. In case the person specified in Clause 1 of this Article is declared dead by the Court, the relative is entitled to the allowance specified in Clause 2 of this Article.
Referring to Clause 13 Article 141 of the 2024 Law on Social Insurance, it is stipulated:
When the base salary level has not been abolished, the reference level specified in this Law is equal to the base salary level. At the time the base salary level is abolished, the reference level is not lower than that base salary level.
Accordingly, when the base salary level has not been abolished, the reference level is equal to the expected base salary level from July 1, 2026 which is 2,530,000 VND, so the funeral allowance level is 10 times the base salary level, i.e., 25,300,000 VND.
