One-time death benefit from July 2025

Lao Dong Newspaper Legal Consulting Office replied:

Article 89 of the Law on Social Insurance 2024 (effective from July 1, 2025) stipulates the one-time death benefit level as follows:

1. The one-time death benefit for relatives of the subjects specified in Point a, Clause 1, Article 88 of this Law is equal to the death benefit for each year of social insurance payment multiplied by the number of years of social insurance payment, but not less than 03 months of the average salary used as the basis for social insurance payment. The average salary used as the basis for social insurance payment to calculate the one-time death benefit is implemented according to the provisions of Article 72 of this Law up to the time of stopping payment. The death benefit for each year of social insurance payment is prescribed as follows:

a) Equal to 1.5 months of average salary used as basis for social insurance payment for 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 months of average salary used as basis for social insurance payment for years of social insurance payment from 2014 onwards.

2. The one-time death benefit for relatives of a pensioner or a person whose pension has been suspended and who dies is calculated based on the period of pension receipt and is prescribed as follows:

a) In case of death within the first 2 months, the one-time death benefit is equal to 48 months of pension of the month being received;

b) In case of death from the third month onwards, each month the lump sum pension will be reduced by 0.5 months of pension compared to the pension level prescribed in Point a of this Clause, but not lower than 03 months of pension of the month being enjoyed.

3. The one-time death benefit for relatives of a person receiving monthly occupational accident or disease benefits who has stopped working and received one-time social insurance benefits before death is equal to 03 months of monthly occupational accident or disease benefits of the month being received.

4. The reference level used to calculate the one-time death benefit is the reference level in the month in which the subject specified in Point a, Clause 1, Article 88 of this Law dies.

5. The Government shall prescribe the settlement of death benefits for persons receiving monthly occupational accident and disease benefits who have not yet retired or have reserved their social insurance payment period, and persons receiving monthly occupational accident and disease benefits who are also pensioners.

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