When do employees receive supplementary pension insurance contributions from employers?

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 4, Article 5 of Decree 85/2026/ND-CP Regulations on supplementary pension insurance (effective from May 10, 2026), stipulates: Employees participating in supplementary pension insurance are entitled to the employer's contribution and investment results from this contribution when meeting the conditions specified in Clause 3 of this Article or when falling into one of the following cases:

a) Died.

b) Suffering from one of the following diseases: cancer, polio, irreversible cirrhosis, severe tuberculosis, AIDS.

c) Having a reduction in working capacity of 81% or more; people with particularly severe disabilities.

d) Workers who are foreign citizens who do not continue to reside in Vietnam or have an expired work permit, practicing certificate, practicing license that has not been renewed.

Clause 3, Article 5 of Decree 85/2026/ND-CP stipulates; Conditions for employees participating in supplementary pension insurance to enjoy the employer's contribution and investment results from contributions must be specifically stated in the written agreement between the employer and employees. In case the employer has conditions on the minimum working time for employees, it must not exceed 05 years.

Thus, from May 10, 2026, employees will enjoy contributions and investment results to the supplementary pension insurance fund of employers in the above cases.

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