English
RSS
Accordingly, the slippage coefficient is applicable from January 01, 2023, as follows:
Table 1: Applied for:
- Employees subject to the State-prescribed salary regime who start paying social insurance premiums from January 1, 2016, onward, have received lump-sum social insurance benefits or die whose relatives are entitled to a lump-sum survivorship allowance.
- Employees who pay social insurance premiums according to the employer-decided salary regime and have received a pension, lump-sum allowance upon retirement or lump-sum social benefits, or die whose relatives are entitled to lump-sum survivorship allowance.
|
Year |
Adjustment coefficient in 2023 |
|
Before 1995 |
5.26 (increased by 0.16) |
|
1995 |
4.46 (increased by 0.13) |
|
1996 |
4.22 (increased by 0.13) |
|
1997 |
4.09 (increased by 0.13) |
|
1998 |
3.8 (increased by 0.12) |
|
1999 |
3.64 (increased by 0.11) |
|
2000 |
3.7 (increased by 0.12) |
|
2001 |
3.71 (increased by 0.12) |
|
2002 |
3.57 (increased by 0.11) |
|
2003 |
3.46 (increased by 0.11) |
|
2004 |
3.21 (increased by 0.1) |
|
2005 |
2.96 (increased by 0.09) |
|
2006 |
2.76 (increased by 0.09) |
|
2007 |
2.55 (increased by 0.08) |
|
2008 |
2.07 (increased by 0.06) |
|
2009 |
1.94 (increased by 0.06) |
|
2010 |
1.77 (increased by 0.05) |
|
2011 |
1.5 (increased by 0.05) |
|
2012 |
1.37 (increased by 0.04) |
|
2013 |
1.28 (increased by 0.05) |
|
2014 |
1.23 (increased by 0.03) |
|
2015 |
1.23 (increased by 0.04) |
|
2016 |
1.19 (increased by 0.03) |
|
2017 |
1.15 (increased by 0.03) |
|
2018 |
1.11 (increased by 0.03) |
|
2019 |
1.08 (increased by 0.03) |
|
2020 |
1.05 (increased by 0.03) |
|
2021 |
1 (No change) |
|
2022 |
1 (No change) |
Table 2: For employees who have paid voluntary social insurance premiums
|
Year |
Adjustment coefficient in 2023 |
|
2008 |
2.07 (increased by 0.06) |
|
2009 |
1.94 (increased by 0.06) |
|
2010 |
1.77 (increased by 0.05) |
|
2011 |
1.5 (increased by 0.05) |
|
2012 |
1.37 (increased by 0.04) |
|
2013 |
1.28 (increased by 0.03) |
|
2014 |
1.23 (increased by 0.03) |
|
2015 |
1.23 (increased by 0.04) |
|
2016 |
1.19 (increased by 0.03) |
|
2017 |
1.15 (increased by 0.03) |
|
2018 |
1.11 (increased by 0.03) |
|
2019 |
1.08 (increased by 0.03) |
|
2020 |
1.05 (increased by 0.03) |
|
2021 |
1.03 (increased by 0.03) |
|
2022 |
1 (No change) |
|
2023 |
1 |
Application time: From January 01, 2023 to December 31, 2023.
Circular No. 01/2023/TT-BLDTBXH takes effect on February 20, 2023 and the provisions of this Circular apply from January 1, 2023.
