Subjects eligible for one-time allowance upon retirement in 2026

Answering Lao Dong Newspaper, Ms. Vu Thuy Trang - Deputy Director of YouMe Law Company Limited said that the following subjects in Article 2 of the 2024 Law on Social Insurance will be entitled to a one-time allowance upon retirement when meeting the conditions specified in Clause 1, Article 68, Clause 1, Article 100 of the 2024 Law on Social Insurance, including:

(1) Workers who are Vietnamese citizens who are subject to compulsory social insurance include:

People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more,... ;

Cadres, civil servants, public employees;

National defense workers and civil servants, police workers, and other people working in cryptography organizations;

Officers, professional soldiers of the People's Army; officers, non-commissioned professional officers, officers, non-commissioned technical officers of the People's Police; people working in cipher work receiving salaries as for soldiers;

Non-commissioned officers, soldiers of the People's Army; non-commissioned officers, soldiers on duty of the People's Police; military, police, and cipher students who are studying are entitled to living expenses;

Standing militia;

Workers going to work abroad under contracts specified in the Law on Vietnamese Workers going to work abroad under contracts, except for cases where international treaties to which the Socialist Republic of Vietnam is a member have other provisions;

Wives or husbands who do not receive salaries from the state budget and are assigned to work for a term with members of the representative agency of the Socialist Republic of Vietnam abroad are entitled to living expenses;

Enterprise managers, controllers, state capital representatives, enterprise capital representatives according to the provisions of law;... ;

Non-specialized personnel at the commune level, in villages, and residential groups;

Subjects specified in Point a of this clause working part-time, with a monthly salary equal to or higher than the salary used as the basis for compulsory social insurance contributions at the lowest level;

The business household owner of the business household registered for business participates in accordance with the Government's regulations;

Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital according to the provisions of law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers and other elected management titles of cooperatives, cooperative unions according to the provisions of the Law on Cooperatives do not receive salaries.

(2) Workers who are foreign citizens working in Vietnam are subject to compulsory social insurance when working under fixed-term labor contracts with a term of 12 months or more with employers in Vietnam, except for the following cases:

Moving within the enterprise according to the provisions of law on foreign workers working in Vietnam;

At the time of signing the labor contract, they have reached retirement age as prescribed in Clause 2, Article 169 of the 2019 Labor Code;

International treaties to which the Socialist Republic of Vietnam is a member have different regulations.

(3) Voluntary social insurance participants:

Vietnamese citizens aged 15 and over are not subject to compulsory social insurance and are not people receiving pensions, social insurance allowances, monthly allowances;

People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more, even in cases where employees and employers agree by another name but the content shows that the job is paid, salary,... ;

Cadres, civil servants, and public employees are temporarily suspending the implementation of labor contracts and working contracts, unless the two parties agree on compulsory social insurance contributions during this time.

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