According to the Official Dispatch, guidelines on death benefits for employees of units with insufficient social insurance contributions are as follows:
(1) Settlement of funeral allowances for persons in charge of the funeral organization
The settlement of funeral allowances shall be performed in the following cases:
- The employee has paid compulsory social insurance contributions for 12 months or more according to Clause 1 Article 66 of the Law on Social Insurance 2014.
- The employee has paid compulsory social insurance contributions and independent social insurance premiums for a total of 60 months or more according to Clause 1 Article 80 of the Law on Social Insurance 2014.
(2) Settlement of monthly death benefits for relatives
The settlement of monthly funeral allowances for relatives shall be performed if the employee has paid compulsory social insurance contributions for 15 years or more (excluding periods when such contributions are not paid) according to Point a Clause 1 Article 67 of the Law on Social Insurance 2014 and has relatives entitled to monthly death benefits that do not choose to receive lump-sum death benefits.
Notice: the time to receive monthly death benefits shall comply with Clause 3 Article 68 of the Law on Social Insurance 2014.
(3) Settlement of lump-sum death benefits for relatives
The settlement of lump-sum death benefits for relatives shall be performed in the following cases:
- The employee has failed to pay compulsory social insurance contributions for at least 15 years according to Clause 1 Article 69 of the Law on Social Insurance 2014 (including periods when such contributions are not paid).
- The employee has paid compulsory social insurance contributions for 15 years or more (excluding periods when such contributions are not paid), and his/her relatives, who are entitled to monthly death benefits, wish to receive lump-sum death benefits according to Clause 3 Article 69 of the Law on Social Insurance 2014.
- The employee has paid compulsory social insurance contributions for 15 years or more (including periods when such contributions are not paid), and his/her relatives, who are entitled to monthly death benefits, wish to receive lump-sum death benefits according to Clause 3 Article 69 of the Law on Social Insurance 2014.
- The employee has paid compulsory social insurance contributions for 15 years or more (including periods when such contributions are not paid) and does not have any relative eligible for monthly death benefits according to Clause 2 Article 67 of the Law on Social Insurance 2014.
- The employee has paid compulsory social insurance contributions for 15 years or more (excluding periods when such contributions are not paid) and does not have any relative eligible for monthly death benefits according to Clause 2 Article 67 of the Law on Social Insurance 2014.
When the unpaid social insurance contributions are compensated by other units or financial sources, the additional settlement of lump-sum death benefits shall be performed according to Paragraph dd Point 2.2 Clause 2 of Official Dispatch No. 1880/BHXH-CSXH 2023.
(4) Cases out of consideration for the settlement of death benefits
The employee has paid compulsory social insurance contributions for 15 years or more (but the actual periods of contribution payment are less than 15 years) and has eligible relatives that apply for monthly death benefits.
See more details in Official Dispatch No. 1880/BHXH-CSXH of Vietnam Social Security dated June 21, 2023.
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