COEFFICIENT FOR ADJUSTMENT OF MONTHLY SALARIES FOR WHICH SOCIAL INSURANCE PREMIUMS HAVE BEEN PAID IN 2022 IS 1.00
On December 31, 2021, the Ministry of Labor, Invalids and Social Affairs issues the Circular No. 36/2021/TT-BLDTBXH specifying coefficients for adjustment of monthly salaries and incomes for which social insurance premiums have been paid.
Accordingly, monthly salary on which social insurance premiums are based which is adjusted in a year shall be equal to the total monthly salary on which social insurance premiums are based in a year multiplied by the coefficient for adjustment of salary for which social insurance premiums have been paid in the corresponding year.
Specifically, the adjustment coefficient before 1995; the adjustment coefficient in 2000; 2009; 2019; 2020; 2021 and 2022 is 5.10; 3.58; 1.88; 1.05; 1.02; 1.00 and 1.00, respectively.
Besides, the coefficient for adjustment of incomes for which social insurance premiums have been paid in 2008; 2010; 2015; 2019; 2020; 2021 and 2022 is 2.01; 1.72; 1.19; 1.05; 1.02; 1.00 and 1.00, respectively.
This Circular takes effect on February 20, 2022; the provisions of this Circular apply from January 01, 2022.
