Article 1.- To issue together with this Decree the Regulation on Social Insurance applicable to State officials and employees and all other laborers in the form of compulsory social insurance to be implemented in a uniform way throughout the country.

Article 2.- This Decree takes effect as from the 1st of January 1995. All previous provisions which are contrary to this Decree are now annulled.

Article 3.- The Ministry of Labor, War Invalids and Social Affairs, the Ministry of Finance and the Ministry of Health shall provide detailed guidance for the implementation of this Decree.

Article 4.- The Ministers, the Heads of the agencies at ministerial level, the Heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and cities directly under the Central Government, and the General Director of the Vietnam Social Insurance are responsible for the implementation of this Decree.

On behalf of the Government

Prime Minister

VO VAN KIET

Chapter I

GENERAL PROVISIONS

Article 1.- This Regulation concretizes the provisions on social insurance stipulated in the Labor Code with a view to ensuring the provision of material conditions, and contributing to the stability of life of insured individuals and the families, in case of sickness, maternity, deterioration of labor ability, expiry of labor age, or death.

Article 2.- This Regulation provides the following social insurance policies:

- Sickness allowance;

- Maternity allowance;

- Allowance for labor accident and occupational disease;

- Pension;

- Death allowance.

Article 3.- The following persons are obliged to join the social insurance policies stipulated in this Regulation:

- The laborers working at State-owned enterprises;

- The laborers working at the enterprises of the non-State sectors, which employ 10 laborers or more;

- The Vietnamese laborers who work at enterprises with foreign invested capital, in export-processing zones or industrial parks; or in foreign agencies or organizations or international organizations in Vietnam, except otherwise provided for by an international agreement that the Socialist Republic of Vietnam has signed or acceded to;

- The laborers at organizations in service business belonging to administrative or specialized State agencies, or Party organizations or people's organizations;

- The laborers at enterprises or service organizations belonging to the armed forces;

- The elected personnel at State management agencies, or offices of the Party and people's organizations, from central to district levels;

- The State officials and employees at the specialized administrative agencies, the employees offices of the Party and people's organizations, from central to district levels;

The above-stipulated subjects who are currently in training or practise, or on mission or on convalescence inside or outside the country while continuing to receive salaries or wages, are also obliged to join the social insurance scheme.

The above-said subjects are collectively referred to as the employees.

Article 4.- The employer and the employee must pay social insurance premiums in furtherance of the social insurance policies for the employees. The employee, who pays social insurance premiums, is issued a social insurance book by the social insurance agency, and is entitled to the social insurance policies stipulated in this Regulation. The employee's right to social insurance may be suspended, reduced or canceled when he/she violates law.

Article 5.- The social insurance fund is formed by the revenue from social insurance premiums and subsidies form the State. This fund is placed under unified management and used to cover the social insurance policies provided for in this Regulation, and the activities in service of social insurance.

Chapter II

THE SOCIAL INSURANCE POLICIES

I. SICKNESS ALLOWANCE

Article 6.- The employee, who takes leave of sickness or accident which is certified by a health organization under regulation of the Ministry of Health, is entitled to sickness allowance.

The employee, who takes leave of sickness which is self-inflicted or due to alcoholism or drug abuse, is not entitled to sickness allowance.

Article 7.- The maximum period of time for the employee to take sickness allowance is as follows:

1. With regard to an employee working in normal conditions:

- 30 days in a year, if he/she has paid social insurance premiums for less than 15 years;

- 40 days in a year, if he/she has paid social insurance premiums for from 15 to less than 30 years;

- 50 days in a year, if he/she has paid social insurance premiums for 30 years or more;

2. With regard to the employee working in heavy or hazardous occupations or jobs; or working in areas where the area allowance is indexed at 0.7 or more:

- 40 days in a year, if he/she has paid social insurance premiums for less than 15 years;

- 50 days in a year, if he/she has paid social insurance premiums for from 15 to less than 30 years;

- 60 days in a year, if he/she has paid social insurance premiums for 30 years or more;

The list of heavy or hazardous occupations and jobs shall be issued by the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Health.

3. The employee who suffers from a disease which requires long treatment under prescriptions of the Ministry of Health, is entitled to sickness allowance for a maximum of 180 days in a year, irrespective of the time for which he/she has paid his/her social insurance premiums.

In the event that the employee must continue his/her medical treatment after these 180 days, his/her sickness allowance will be provided for in Item 2, Article 9, of this Regulation.

1. The employee, whose first or second child under seven years of age (including children adopted in accordance with the provisions of the Law on Marriage and the Family) is sick and whom, at the request of the health organization, he/she has to take leave to look after, is entitled to social insurance allowance.

2. In case both parents of the sick child are subscribers to the social insurance policy, only one parent is entitled to social insurance benefit during his/her leave of absence to take of the sick child.

3. The maximum period for allowance for child-caring leave of absence is as follows:

- 20 days in a year, if the child is under three years of age;

- 15 days in a year, if the child is under three years of age;

- 15 days in year, if the child is from 3 to 7 years of age.

4. The employee, who takes family-planning measures such as intra-uterus device, abortion and vasectomy and takes leave of absence as provided for by the Ministry of Health, is entitled to allowances stipulated in Item 1, Article 9, of this Regulation.

1. The allowance for sickness or for leave of absence to take care of a sick child, or for taking family planning measures, is set at 75% of the salary which is used as basis to set the payment of social insurance premiums prior to the leave of absence.

2. In case the employee suffers from a disease which takes long treatment as stipulated in Item 3, Article 7 of this Regulation and which requires further treatment after the total period of 180 days, he/she shall be entitled to an allowance of 75% of the salary which is used as basis to pay his/her social insurance premiums prior to his/her leave of absence, if he/she has been a subscriber to the social insurance policy for 30 years or more; or to an allowance of 65% of the salary which is used as basis to pay his/her social insurance premiums prior to his/her leave of absence, if he/she has been a subscriber to the social insurance policy for less than 30 years.

II. MATERNITY ALLOWANCE

Article 10.- The woman employee, who is pregnant of or gives birth to the first or second child and takes leave of absence in accordance with the provisions of Article 11 and 12 of this Regulation, is entitled to maternity allowance.

Article 11.- During her pregnancy, the woman employee is entitled to three leaves of absence a month for medical examination, one day for each leave.

In case the child-bearing woman employee, who is working far from a medical institution or who is having an ailment or whose fetus is abnormal, shall have two days off for each of these leaves.

In case the woman employee has a miscarriage, she is entitled to a leave of 20 days for pregnancy of less than three months, and 30 days for pregnancy of three months or more.

1. The maternity leave, which is taken before and after confinement, is defined as follows:

- Four months for the woman employee who works in normal conditions;

- Five months for the woman employee who works in hazardous occupation or on heavy-duty job; on three-shift duty; or in place which has an area subsidy index from 0.5 to 0.7;

- Six months for the woman employee who works in a place which has an area subsidy index of 1; who works in an occupation listed as special by the Ministry of Labor, War Invalids and Social Affairs.

2. In case of twin or multiple birth, the woman employee shall have an additional leave of 30 days for each child from the second.

In case the new-born child dies before 60 days of age (including still birth), the woman employee is entitled to a leave of absence of 75 days after child delivery; if the child dies after 60 days of age, the woman employee is entitled to a leave of absence of 15 days after the death of the child, but not exceeding the time maximum stipulated in Item 1 of this Article.

3. At the expiry of the maternity leave as stipulated in Items 1 and 2 of this Article, if the woman employee has the need, she may take additional leave of absence on condition that she has the consent of her employer. In this case she shall not be convered by social insurance.

4. The woman employee may resume work before the expiry of her maternity leave as stipulated in Item 1 of this Article, if she has spent 60 days of the leave after date of delivery, has a doctor's certificate that her early return to work shall not affect her health, and has notified her employer of her return one week in advance. In this case, aside from her salary, the woman employee shall continue to enjoy her maternity allowance till the end of her regulatory maternity leave.

Article 13.- The employee (either male or female) who takes leave of absence to nurse an infant in accordance with the provisions of the Law on Marriage and the Family shall be entitled to social insurance till the infant is 4 months old.

Article 14.- The social insurance for maternity leave as stipulated in Articles 11, 12 and 13 of this Regulation is equal to 100% of the salary on which the social insurance premiums is based prior to the leave. In addition, at time of child delivery, the woman employee is entitled to one-time allowance which represents one month of the salary on which the social insurance premium is based.

III. ALLOWANCES FOR LABOR ACCIDENT AND OCCUPATIONAL DISEASE

Article 15.- The employee who suffers from accident in the following cases shall be entitled to labor accident allowance:

- During the work time, or at the work place, including overtime work required by the employer;

- Outside the work place while on assignment by the employer;

- En route to and from place of work and residence.

Article 16.- The employer shall have to pay all medical expenses and salary for the victim employee from emergency aid to treatment and stable recovery of his/her injury.

After his/her stabilization of injury, his/her employer shall have to assign him/her to a suitable job. The employee shall be recommended by the social insurance organization to take evaluation of labor ability at a Medical Evaluation Board according to the provisions set by the Ministry of Health.

Article 17.- The labor accident allowance for the employee shall depend on the degree of his/her labor disability and be based on the common minimum wage set by the Government (hereafter referred to as minimum wage). The allowance is set as follows:

1. Labor disability of from 5% to 30% shall be given an one-time allowance at the following levels:

Degree of labor disability One-time allowance

From 5% to 10% 4 months of minimum wage

From 11% to 20% 8 months of minimum wage

From 21% to 30% 12 months of minimum wage

2. For labor disability of 31% or higher, a monthly allowance shall be given from the date of hospital checkout:

Degree of labor disability Monthly allowance

From 31% to 40% 0.4 x minimum wage

From 41% to 50% 0.6 x minimum wage

From 51% to 60% 0.8 x minimum wage

From 61% to 70% 1.0 x minimum wage

From 71% to 80% 1.2 x minimum wage

From 81% to 90% 1.4 x minimum wage

From 91% to 100% 1.6 x minimum wage

Article 18.- The beneficiary of monthly allowance for labor accident, who retires from work, shall be entitled to health insurance covered by the social insurance fund.

Article 19.- The employee - victim of labor accident, who loses 81% or more of his/her labor ability, and who also suffers from paralysis of the spinal column or completely lost his eyesight or amputation of two limbs or a serious mental disorder, shall be given a monthly helper allowance equal to 80% of the minimum wage.

Article 20.- The employee, who suffers from a labor accident which damages the function of his/her legs, hands, ears, eyes, teeth, spinal column, etc., shall be provided with functional aids to assist him/her in daily life in compensation for the lost function and for a given number of years.

Article 21.- The employee - victim of labor accident, who is entitled to either one-time or monthly allowance and who suffers from relapse of injury, shall be recommended by the social insurance agency for a re-evaluation of the labor disability caused by the injury.

Article 22.- For the employee who is killed in a labor accident (including during the first treatment), his/her family shall be given a one-time allowance equal to 24 months of minimum wage and a death allowance as stipulated in Part V of this Regulation.

Article 23.- The beneficiary of one-time or monthly allowance for labor accident, who meets the required conditions, shall be entitled to pension as stipulated in Part IV of this Regulation.

Article 24.- The employee, who suffers from an occupational disease as listed by the Ministry of Health and the Ministry of Labor, War Invalids and Social Affairs, shall be entitled to an allowance for occupational disease stipulated for the victim of labor accident in Articles 16, 17, 18, 19, 20, 21, 22 and 23 of this Regulation.

IV. PENSION

Article 25.- The employee is entitled to a monthly pension after retirement from work if he/she has one of the following conditions:

1. Having reached the age of 60 for a man and 55 for a woman, and having paid social insurance premiums for 20 years or more.

2. Having reached the age of 55 for a man and 50 for a woman, and having paid social insurance premiums for 20 years or more, which includes one of the followings:

- A full 15-year period in heavy-duty or hazardous occupations;

- A full 15-year period in places which have an area subsidy index of 0.7 or more;

- A full 10-year period working in southern Vietnam or Laos before the 30th of April 1975, or in Cambodia before the 31st of August 1989.

Article 26.- The employee is entitled to a monthly pension lower than the pension stipulated in Article 25 of this Regulation when he/she has one of the following conditions:

1. Having reached the age of 60 for a man and 55 for a woman, and having paid social insurance premiums for from full 15 years to less than 20 years.

2. Having reached the age of 50 for a man and 45 for a woman, and having paid social insurance premiums for full 20 years or more, but having lost 61% or more of his/her labor ability.

3. Having spent at least 15 years working in especially heavy or hazardous job, and having paid social insurance premiums for full 20 years or more, but having lost 61% or more of his/her labor ability (whatever the age).

The list of heavy or hazardous jobs and especially heavy or hazardous jobs shall be issued by the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Health.

Article 27.- The employee who is entitled to monthly pension shall enjoy the following benefits:

1. A monthly pension, which is based on the number of years covered by social insurance premiums and the average of the monthly salaries which have been used as basis for computing the level of his/her social insurance premiums. It is defined as follows:

a) The employee who has purchased social insurance for full 15 years, shall have a monthly pension equal to 45% of the average of the monthly salaries which have been used as basis for computing the level of social insurance premiums. After that, for each additional year covered by social insurance premiums, another 2% shall be added. The maximum monthly pension shall be equal to only 75% of the average of the monthly salaries which have been used as basis for computing the level of his/her social insurance premiums.

b) The employee, who is entitled to a monthly pension lower than the pension stipulated in Article 26, shall have his/her pension calculated as provided for in Pont (a) of this Article. But for each year of the premature retirement age as stipulated in Items 1 and 2, Article 25 of this Regulation, 2% of the average of the monthly salaries which have been used as basis for computing the lvel of his/her social insurance premiums, shall be deducted.

The lowest pension shall be equal to the minimum wage.

2. Apart from the monthly pension, the employee who has paid social insurance premiums for over 30 years, shall, at the time of his/her retirement, be given a one-time allowance which is calculated as follows: each year (comprising 12 months) from the 31st year of paying social insurance premiums, shall be paid half the average monthly salary which has been used as basis for computing the level of his/her social insurance premiums, but the total shall not exceed five months of this average salary.

3. The employee, who is entitled to a monthly pension, shall have the health insurance premises for him/her by the fund for social insurance.

4. When a monthly pensioner dies, his/her family is entitled to the death allowance stipulated in Part V of this Regulation.

Article 28.- The employee, who ceases to work when he/she has not reached the age required for a monthly pension as stipulated in Articles 25 and 26 of this Regulation, shall be given a one-time allowance representing a month of the average monthly salary which has been used as basis for computing his/her level of social insurance premiums for each year covered by social insurance, or he/she may wait till he/she reaches the retirement age to enjoy the monthly pension.

Article 29.- The computing of the average of the monthly salaries which have been used as basis for computing the level of the social insurance premiums to determine the monthly pension or the one-time allowance for the retired employee as stipulated in Article 27, or the one-time allowance stipulated in Article 28 of this Regulation, is done as follows:

1. For the employee who has paid social insurance premiums according to his/her monthly salaries as defined in the wage brackets and scales set by the State, the computing is done on the basis of the weighted average of his/her monthly salaries which have been used as basis for computing the level of his/her social insurance premiums in the five years immediately before his/her retirement.

2. For the employee who has purchased social insurance according to his/her salaries as defined in the wage brackets and scales set by the State for one period of time, and not according to them for another period of time, the computing is done on the basis of the weighted average of his/her monthly salaries which have been used as basis for computing the level of his/her social insurance premiums for both periods of time.

Article 30.- The employee, who is a pensioner and who resides abroad legally, may mandate his/her relative in the home country to receive his monthly pension, (the mandate is valid for six months and must be endorsed by the Embassy of the Socialist Republic of Vietnam in the country where he/she resides).

V. DEATH ALLOWANCE

Article 31.- For the employee who is working; or who has ceased working and is waiting for his/her pension to be processed; or who is on monthly pension or allowance for labor accident or occupational disease, when he/she dies, the undertaker for his/her burial service shall receive and allowance equal to eight minimum monthly salaries.

Article 32.- For the employee who has paid social insurance premiums for full 15 years or mor; or who has ceased working and is waiting for his/her monthly pension to be processed; or who is on monthly pension or allowance for labor accident or occupational disease; or who suffers from labor accident or occupational disease, when he/she dies, his/her dependents as stipulated below, shall be entitled to a monthly allowance for his/her death:

1. Children below 15 years of age (including the offspring, the legally adopted children, the children born out of wedlock but recognized by law, and the offspring being conceived by the wife at the time of the husband's death). If the children age still going to school, they shall be entitled to this monthly allowance till they reach 18 years of age.

2. The parents (of both the husband and the wife), the husband or the wife, and the legal custodian who are past the working age (full 60 or more years of age for a man, and full 55 or more years of age for a woman).

1. The monthly allowance, that each of the dependents of the dead employee as described in Items 1 and 2, Article 32 of this Regulation is entitled to, is equal to 40% of the minimum wage. In the event the dependent has no other source of revenue and no other kin for direct support, this monthly allowance shall be equal to 70% of the minimum wage.

2. The number of dependents to be given this month allowance shall not exceed four persons. The allowance shall start from the date of the death of the employee. Special cases shall be decided by the Ministry of Labor, War Invalids and Social Affairs.

Article 34.- For the employee who is working; or who has ceased working and is waiting for his/her pension to be processed; who is on monthly pension or allowance for labor accident or occupational disease; or who suffers from labor accident or occupational disease, when he/she dies and has no dependent who is eligible for the monthly allowance for his/her death, his/her family, shall receive this allowance in one payment.

1. For the employee, who is working, or who has ceased working and is waiting for his/her pension to be processed, when he/she dies, his/her family shall receive a one-time allowance based on the period of time under social insurance, with each year equivalent to a half of the average of the monthly salaries which have been used as basis for computing the level of his/her social insurance premiums, according to the provisions of Article 29 of this Regulation, but the total not exceeding 12 months of the average salary.

2. For the employee who is on monthly pension or allowance for labor accident or occupational disease, when he/she dies, his/her family shall receive a one-time allowance based on the period of time that he/she has taken the pension or allowance. If he/she dies in the first year of the pension or allowance, it shall be equal to 12 months of pension or allowance. From the second year on, each year shall be a deduction of one month of pension or allowance. But the one-time death allowance shall be at least equal to three months of pension or allowance.

Chapter III

THE SOCIAL INSURANCE FUND, LEVEL OF PAYMENT AND RESPONSIBILITY IN PAYING SOCIAL INSURANCE

Article 36.- The social insurance fund is formed from the following sources:

1. The employer shall pay an amount equal to 15% of the total salary fund of the social insurance in his/her unit, of which 10% shall be to cover pension and death allowance, and 5% to cover expenses according to regimes for sickness, maternity, labor accident and occupational disease.

2. The employee shall pay 5% of his/her monthly salary to cover expenses according to regimes for his/her pension and death allowance.

3. The State shall contribute and provide other support to ensure the implementation of the social insurance regimes for the employees.

4. Other sources.

Article 37.- Each month, the employer shall remit the social insurance contribution stipulated in Item 1, Article 36, and the deduction from the salary of the employee as described in Item 2, Article 36 of this Regulation, and put them all at once into the social insurance fund. The monthly salary, which is used as basis for computing the level of the purchase of social insurance, is composed of the wages paid on rank, position, contract and the subsidies indexed on area, dearness, seniority and the reserved differentials (if any).

Article 38.- Each month, the Ministry of Finance shall allocate money from the State budget to the social insurance fund to adequately cover expenses on pension and allowance for labor disability, labor accident, occupational disease, death and health insurance for the social insurance subscribers prior to the promulgation of this Regulation, and to support the pension for retired State employees from the effective date of this Regulation.

Article 39.- The collection of social insurance premiums is to be executed by the Vietnam Social Insurance organization.

Article 40.- The social insurance fund is managed in a uniform way under the State financial regime, and shall function on independent accounting and receive State protection on independent accounting and receive State protection.

The social insurance fund is allowed to take measures to preserve its value and grow it in accordance with the Government regulation.

Chapter IV

ORGANIZATION, MANAGEMENT AND IMPLEMENTATION OF SOCIAL INSURANCE

Article 41.- The Government provides unified State management of social insurance.

The Ministry of Labor, War Invalids and Social Affairs is the Government agency to exercise State management function over social insurance: It shall draft and submit for approval laws on social insurance; issue legal documents on social insurance within its jurisdiction; and provide guidance for, and control and inspection of, the implementation of social insurance.

Article 42.- The Government shall set up a unified system of social insurance organizations to manage the fund, and implement the regimes and policies on social insurance in accordance with the legal provisions for the employee.

Chapter V

POWERS AND RESPONSIBILITY OF THE PARTIES TO SOCIAL INSURANCE

1. The employee has the right:

- To receive the social insurance book;

- To receive pension or allowance in time, in full and with convenience, once he/she meets all the conditions for social insurance stipulated in this Regulation;

- To complain to the competent State authority when his/her employer or the social insurance organization violates the Regulation of Social Insurance.

2. The employee has the responsibility:

- To pay the social insurance premiums as required;

- To implement properly the provisions on filing for social insurance;

- To maintain and utilize the social insurance book and file as prescribed.

1. The employer has the right:

- To refuse to meet requests which vary with the provisions of the regulation on Social Insurance.

- To complain to the authorized State agency when the social insurance organization violates the Regulation on Social Insurance.

2. The employer has the responsibility:

- To contribute to the social insurance fund as prescribed;

- To make deduction of the salary of the employee to pay social insurance premiums as prescribed;

- To submit documents and files, and provide related information at the request of the social insurance controller or inspector assigned by the authorized State agency.

1. The social insurance agency has the right:

- To submit for issuance by the Prime Minister, or to issue in accordance with its jurisdiction, the regulations on the collection and expenditure of social insurance premiums, and to determine the beneficiaries of social insurance as stipulated in this Regulation;

- To organize the management of the social insurance fund to ensure the efficient implementation of the social insurance regimes;

- To educate and mobilize all people to take part in social insurance;

- To refuse to pay social insurance to the beneficiary of social insurance regimes when the authorized State agency concludes on the fakery of the file.

2. The social insurance agency has the responsibility:

- To organize the collection, management and use of the social insurance fund as prescribed;

- To implement the regimes of social insurance strictly in accordance with the provisions of this Regulation;

- To organize the payment of pension and social insurance allowances in time, in full, and with convenience;

- To settle disputes and complaints over social insurance;

- To issue annual reports on the implementation of social insurance regimes for the employer and the employee.

Chapter VI

SETTLEMENT OF DISPUTES AND HANDLING OF VIOLATIONS OF SOCIAL INSURANCE

1. Disputes between the employer or employee and the social insurance agency shall be settled in accordance with the Regulation on Social Insurance.

2. Disputes between the employee and the employer over social insurance issues shall be settled in accordance with the provisions of Chapter XIV of the Labor Code.

Article 47.- The right of the employee to social insurance shall be suspended during his/her imprisonment. It shall be resumed after the expiry of the imprisonment term. In case the Court passes an erroneous ruling against him/her, the employee shall be redeemed the social insurance due for him/her during the suspension.

Article 48.- The right to social insurance may be reduced or canceled in case of false filing for social insurance, or unlawful overseas travel or settlement.

Apart from reducing or canceling the right to social insurance, the holder of false file is obliged to refund in full the social insurance money that he/she has benefited, and shall, depending on the extent of the violation, be sanctioned administratively or investigated for penal liability.

Article 49.- The employer who violates social insurance provisions shall, depending on the extent of the violation, be served warning, fined or given other sanctions as stipulated in Article 192 of the Labor Code.

Article 50.- Officials and employees of the social insurance agency who violate social insurance provisions shall, depending on the extent of the violation, be disciplined, sanctioned administratively, or investigated for penal liability.

Chapter VII

FINAL PROVISIONS

Article 51.- This Regulation takes effect from the 1st of January 1995. The previous provisions on social insurance which are contrary to this Regulation are now annulled.

Article 52.- All beneficiaries of monthly pension or monthly allowances for labor disability, labor accident, occupational disease or death prior to the effective date of this Regulation shall continue to enjoy regimes previously provided for, and shall have their benefit levels adjusted according to the Government provisions. All expenses on social insurance for these people shall be covered by the State budget.

Article 53.- All beneficiaries of pension or allowances for labor disability, labor accident or occupational disease which reduces their labor ability by 31% or more prior to the effective date of this Regulation, shall, on their death, be entitled to the death allowance stipulated in Part V of this Regulation.

Workers in rubber industry who are benefiting allowances under Decision No.206-CP on the 30th of May, 1979 of the Government, shall on their death be entitled to the burial expense stipulated in Article 31 of this Regulation, to be given to their families.

1. The employee, who spent a period of time working in the State sector before the effective date of this Regulation and has not received the severance allowance or the one-time allowance of social insurance, shall have that period of time accounted for in his/her claim for social insurance.

2. The employee, who works outside the State sector and has for a period of time paid social insurance premiums in accordance with the State provisions prior to the effective date of this Regulation and who has not taken the one-time allowance of social insurance, shall have that period of time accounted for in his/her claim for social insurance.-

On behalf of the Government

Prime Minister

VO VAN KIET