Based on Article 5 of Decree 85/2026/ND-CP, it is stipulated as follows:
3. Conditions for employees participating in supplementary pension insurance to enjoy the employer's contribution and investment results from contributions must be specified in the written agreement between the employer and employees.
In case the employer has conditions on the minimum working time for the employee, it is no more than 5 years.
4. Employees participating in supplementary pension insurance are entitled to the employer's contribution and investment results from this contribution when meeting the conditions specified in Clause 3 of this Article or when falling into one of the following cases:
Died.
Suffering from one of the diseases of cancer, polio, irreversible cirrhosis, severe tuberculosis, AIDS.
Having a reduction in working capacity of 81% or more; people with particularly severe disabilities.
Workers who are foreign citizens who do not continue to reside in Vietnam or have an expired work permit, practicing certificate, practicing license that has not been renewed.
Thus, employees participating in supplementary pension insurance are entitled to the employer's contribution and investment results from this contribution when meeting the conditions specified in Clause 3, Article 5 of Decree 85/2026/ND-CP or when falling into one of the following 4 cases:
Died.
Suffering from one of the diseases of cancer, polio, irreversible cirrhosis, severe tuberculosis, AIDS.
Having a reduction in working capacity of 81% or more; people with particularly severe disabilities.
Workers who are foreign citizens who do not continue to reside in Vietnam or have an expired work permit, practicing certificate, practicing license that has not been renewed.
