On January 03,
2023, the Ministry of of Labor, Invalids and Social Affairs promulgated Circular
No.01/2023/TT-BLĐTBXH on specifying coefficients for adjustment of monthly
salaries and incomes for which social insurance premiums have been paid.
Accordingly,
the monthly salary on which social insurance premiums are based after
adjustment of each year = Total monthly salary on which social insurance
premiums are based in a year x Adjustment of salary for which social insurance
premiums have been paid in the corresponding year.
Specifically,
the adjusted salary for which social insurance premiums have been paid for the
year are as follows: before 1995, the adjustment level was 5.26; in 2000, the
adjusted level was 3.70; in 2020, the adjustment level is 1.05; In 2021, the
adjusted level is 1.03 and the adjusted level of 2022, 2023 is 1.00.
In addition, the adjusted monthly income for which social
insurance premiums have been paid in the corresponding year is as follows: in
2008, the adjusted level is 2.07; in 2015, the adjusted level is 1.23; in 2019,
the adjusted level is 1.08; in 2020, the adjustment level is 1.05; 2021 has an
adjustment level of 1.03; for the years 2022 and 2023, the adjusted level is
1.00.
This Circular takes effect from February 20, 2023, the provisions
of this Circular apply from January 1, 2023.
For details: 
TT01.2023.pdf
Department of Enterprise Management!