The 2024 Law on Social Insurance (SI) stipulates many subjects receiving one-timeSI from July 1, 2025.
Article 70 of the Law on Social Insurance 2024 stipulates the one-time social insurance benefits: Employees who are Vietnamese citizens who are subject to compulsory social insurance and have stopped participating in social insurance but have an application are entitled to receive one-time social insurance benefits, if they are one of the specific cases.
Regarding this content, the Ministry of Justice has published the dossier for appraisal of the draft Decree detailing the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance. The Decree is drafted by the Ministry of Home Affairs.
In the Draft Decree, the Ministry of Home Affairs stated that it had provided detailed regulations to clarify the case of one-time social insurance payment prescribed in Point d, Clause 1, Article 70 of the Law on Social Insurance, which does not include cases where employees have paid social insurance before July 1, 2025 but have received one-time social insurance for the entire period of social insurance payment before July 1, 2025; the determination of 12 months is not subject to compulsory social insurance.
Accordingly, employees receiving one-time social insurance in the cases specified in Point d, Clause 1, Article 70 of the Law on Social Insurance are specified in detail as follows:
Employees who have paid social insurance before July 1, 2025 (before the effective date of the Social Insurance Law) are employees whose at the time of settlement of one-time social insurance payment, there is still a period of social insurance payment before July 1, 2025 to calculate social insurance benefits.
Determining that 12 months are not subject to compulsory social insurance contributions and that 12 months are not subject to compulsory social insurance contributions are calculated continuously until the month immediately preceding the month in which the social insurance agency receives the proposal to settle one-time social insurance contributions, excluding the months not required to pay compulsory social insurance as prescribed in Clause 5, Article 33 and Clause 3, Article 34 of the Law on Social Insurance.
At the time the employee submitted the application for one-time social insurance, he/she must not be a subject participating in compulsory social insurance and must not participate in voluntary social insurance.
In case the employee is eligible for one-time social insurance according to the provisions of Point d, Clause 1, Article 70 of the Law on Social Insurance and is eligible for pension according to Clause 1, Article 64 of the Law on Social Insurance, it shall be resolved in accordance with the employee's request in writing.
