HCMetric

LAW ON SOCIAL INSURANCE 2024 · 2026 ADJUSTMENT FACTORS

Social-insurance lump sum

Enter each contribution period to adjust the salary base by year, calculate the average and separate service before and from 2014.

Monthly contribution historyEnter month-to-month periods; the calculator splits them by year and applies the 2026 factors.

Formula used

Salary adjustment

Salary in each period × the 2026 factor, then weighted by contribution months.

Before 2014

Each credited year equals 1.5 months of the average. Partial months are treated under the statutory rule and may transfer to the post-2014 period.

From 2014

Each credited year equals two months of the average; 1–6 partial months count as 0.5 year and 7–11 as one year.

Sources and formulas

Law on Social Insurance No. 41/2024/QH15 · Article 70Eligibility and the lump-sum benefit formula.Decree 158/2025/NĐ-CPDetails for people with contributions before 1 July 2025.Official Letter 340/BHXH-CSXH dated 3 February 2026The 2026 adjustment-factor table for social-insurance salary and income.