Circular 02/2014/tt-Bldtbxh: Regulating The Level Of Salary Adjustments, The Wages And Earnings, Have Social Insurance Premiums

Original Language Title: Thông tư 02/2014/TT-BLĐTBXH: Quy định mức điều chỉnh tiền lương, tiền công và thu nhập tháng đã đóng bảo hiểm xã hội

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The CIRCULAR stipulated the level adjusted salary, wages and income, have social insurance premiums _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 83/2008/ND-CP of July 31, 2008 Government's adjusted salary, wages have social insurance premiums for the employees made the due wages mode the employers decision (hereinafter referred to as the Decree No. 83/2008/ND-CP);
Pursuant to Decree No. 134/2008/ND-CP on December 31, 2008 of the Government adjust income may have social insurance premiums for workers who join the voluntary social insurance (hereinafter referred to as the Decree No. 134/2008/ND-CP).
Proposal of the Director of social insurance and on a basis consistent with the Ministry of finance, the Minister of labor, invalids and Social Affairs issued a circular regulating the level of adjusted salary, wages and income, have social insurance premiums.
Article 1. Application object 1. Subject to salary, wages have social insurance premiums as defined in article 2 of Decree No. 83/2008/ND-CP is workers are joining social insurance or reserve the time involved social insurance, there are social insurance period under the regime of salary by the employer decided pensions, allowances, at a time when social insurance, retirement or death which relatives support dog once, from January 2014 to 31 December 2014.
2. Subject to income, social insurance premiums were as defined in article 2 of Decree 136/2008/ND-CP are workers join voluntary social insurance enjoy pensions, subsidies once when social insurance, retirement or death which relatives support productivity per , from January 2014 to 31 December 2014.
Article 2. Adjust the salaries, wages, social insurance premiums were 1. Salary, wages, social insurance premiums were for the object specified in clause 1 1 of this circular are adjusted according to the following formula: salaries, wages, complying after adjusting each year = Total salary, wages, complying under the regime of salary due to the employer's decisions each year x the level of salary adjustments , public money were complying of the respective year in which the level of salary adjustments, public money has played in social insurance respectively are made according to the table 1 below: table 1 Year Before 1995 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 t adjustable 4.09 3.28 3.18 2.83 2.88 2.88 2.95 3.47 2.78 2.69 t Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2.50 Level articles chỉnh



2,31



2,15



1,98



1,61



1,51



1,38



1,16



1,07



1,00



1,00



 



 
2. For employees with social insurance period subject to make salary mode due to State regulation, has just had the time of social insurance premiums according to the mode of salary by the employer decides the salary, wages, social insurance according to the closed regime of salary due to the employers decided to be adjusted according to the rules in clause 1 of this article. The average rate of salary, wages, social insurance base pension, paid allowances calculated once upon retirement, social insurance and assistance dog once is calculated according to the provisions of article 31 of Decree 152/2006/ND-CP of December 22, 2006, the Government's Guide to some articles of the law on social insurance compulsory social insurance and article 34 of Decree 66/2007/ND-CP dated 19 April 2007 from the Government detailing and guiding the implementation of some articles of the law on social insurance compulsory social insurance for military personnel, the police and the people who do the work as paid body for military personnel , the people's public security has been modified and supplemented in Decree No. 154/2013/ND-CP of July 8, 2013.
Article 3. Adjusted income, social insurance premiums were 1. Income may have social insurance premiums for the object specified in clause 2 1 of this circular are adjusted according to the following formula:, voluntarily complying income after adjustments of each year = total income, complying of year x, income adjustment Level has corresponding year's complying which , adjustable, income was social insurance premiums of respective year are done according to the table 2 below: table 2 Year 2008 2009 2010 2011 2012 2013 2014 t adjustable 1.61 1.51 1.07 1.00 1.00 1.16 1.38 2. For workers just have time compulsory social insurance premiums just has time to close the voluntary social insurance, income was voluntary social insurance premiums are adjusted as specified in paragraph 1 of this article. The case of the social insurance period under the regime of salary by the employer decides the salary, wages, social insurance according to the closed regime of salary by the employer who decides to be adjusted as specified in paragraph 1 article 2 to this circular. The average monthly income of voluntary social insurance premiums or the average rate of salary, wages and income, have social insurance base pension, paid allowances calculated once upon retirement, social insurance and assistance dog once is calculated according to the provisions of article 16 and article 17 of Decree 190/2007/NĐ-CP on December 28 the Government's 2007 Guide to some articles of the law on social insurance of voluntary social insurance.
Article 4. Terms of implementation 1. This circular effect since 1 March 2014; the provisions of this circular apply as from January 1, 2014.
2. During the implementation process if there are obstacles, the proposal reflects on the Ministry of labour, invalids and Social Affairs to timely research, resolve./.