One-time death benefit from July 2025

Lawyer Nguyen Thi Hoai Anh, YouMe Law Company Limited replied:

Article 110 of the Law on Social Insurance 2024 (effective from July 1, 2025) stipulates one-time death benefits as follows:

1. People who are participating in voluntary social insurance or are reserving the time to pay social insurance or are receiving pension or are temporarily suspending pension when they die, their relatives are entitled to a one-time survivor benefit.

2. The one-time death benefit for relatives of people participating in voluntary social insurance or reserving the time of social insurance payment is calculated according to the number of years of social insurance payment, for each year calculated. as follows:

a) Equal to 1.5 times the average income as a basis for social insurance payment for the years of social insurance payment before 2014.

In case the social insurance payment period is both before and after 2014 and the payment period before 2014 has odd months, those odd months will be transferred to the social insurance payment period from 2014 onwards;

b) Equal to 02 times the average income as a basis for social insurance payment for years of social insurance payment from 2014 onwards;

c) Equal to the amount paid in case the employee has paid for less than 60 months.

3. In case a person has both compulsory social insurance and voluntary social insurance, the one-time death benefit is at least 3 times the average salary and income as a basis for payment. social danger.

4. The one-time death benefit for relatives of people who are receiving pension or are temporarily pausing pension is calculated based on the time of pension enjoyment and is prescribed as follows:

a) In case of death in the first 02 months, the one-time death benefit is equal to 48 months' pension of the month currently receiving;

b) In case of death from the third month onwards, each month the one-time death benefit is reduced by 0.5 month's pension compared to the benefit specified in Point a of this Clause but not lower than 03 months' pension of the month. are enjoying.

Thus, the one-time death benefit from July 1, 2025 is prescribed as above.