Excel File – One-time social insurance payment calculation table 2025

Free download Excel file to calculate one-time social insurance (over & under 12 months). Reference: how to calculate social insurance, social insurance price index – salary/income adjustment level

What is one-time social insurance? Conditions for receiving one-time social insurance

1. What is one-time social insurance? 

According to Article 3 of the Law on Social Insurance 2014, social insurance is a subsidy based on participation in the social insurance fund, to compensate for a part of the income for employees in cases such as illness, maternity, occupational diseases, work accidents, etc. leading to a reduction or loss of income.
In particular, the one-time social insurance regime is only one of the benefits that social insurance participants are entitled to when meeting all the conditions prescribed by law after a period of social insurance payment.

>> Reference: What benefits do you get when participating in social insurance? 

2. Conditions for receiving one-time social insurance benefits

Pursuant to Point a and b Clause 1 Article 8 Decree 115/2015/ND-CP and Article 60 of the Law on Social Insurance 2014, employees are entitled to one-time social insurance payment if they fall into one of the following cases:

• Go abroad to settle;
• Old enough to receive pension but not yet 20 years of social insurance contributions;
• Police and soldiers who are demobilized, discharged, or quit their jobs but are not yet eligible to receive pension;
• Compulsory social insurance participants after 1 year of unemployment or voluntary social insurance participants after 1 year of stopping social insurance payment when not yet 20 years old;
• Female workers are full-time or part-time workers at the commune, ward or town level who are of retirement age but have not paid social insurance for 15 years and do not continue to participate in voluntary social insurance;
• Social insurance participants are suffering from life-threatening diseases such as leprosy, cancer, paralysis, severe tuberculosis, cirrhosis, HIV infection that has progressed to AIDS and other diseases as prescribed by the Ministry of Health.

Excel file to calculate one-time social insurance payment in 2025

fdiinvietnam.com shares Excel file to calculate one-time social insurance payment to help you calculate one-time social insurance payment quickly and accurately.

1. In case of participating in social insurance for more than 12 months

>> FREE DOWNLOAD: Excel file to calculate one-time social insurance payment with payment period of 12 months or more.

To calculate the amount of one-time social insurance received based on this Excel table, you need to enter information in the following columns:

• Column “Monthly salary/income for social insurance payment”: Leave “0” for any period of time not paid (no need to enter);
• Column “Number of months”: Number of months of social insurance payment corresponding to the year. For example, in 2016, if you only paid social insurance for 2 months, enter 2, in 2017, if you paid for 9 months, enter 9, and for any period of time when you did not pay, leave “0” (no need to enter).

In addition, in the Excel file, you also have to fill in the statistical table of the number of years of social insurance payment before and after 2014 (as shown below). 

Note:  You do not need to fill in the column “Total one-time social insurance amount” because the formula is already available.

2. In case of participating in social insurance for less than 12 months

>> FREE DOWNLOAD: Excel file to calculate one-time social insurance payment with payment period less than 12 months.

With this table, you only need to enter information in 2 columns: “Monthly salary/income for social insurance contribution” and “Number of months” column. The way to enter information is similar to table 1.

Instructions on how to calculate one-time social insurance in 2025

Pursuant to Resolution 93/2015/QH13, the method of calculating one-time social insurance benefits for employees is prescribed as follows:

1. Cases of compulsory social insurance participation

The one-time social insurance benefit for compulsory social insurance participants is calculated based on the number of years of social insurance contribution, each year is calculated as follows:

• 1.5 months of average monthly salary (MBQTL) for social insurance contributions for years before 2014;
• 2 months average monthly salary (MBQTL) for social insurance contributions for years from 2014 onwards;

Specifically:

Note:

In case the employee has paid social insurance for less than 1 year, the one-time social insurance benefit is calculated at 22% of the monthly salary for which social insurance has been paid, the maximum level is equal to 2 months of the average monthly salary for which social insurance has been paid.

2. In case of voluntary participation in social insurance

The one-time social insurance benefit for voluntary social insurance participants is calculated based on the number of years of social insurance contribution, each year is calculated as follows:

• 1.5 months of average monthly income (MBQTN) for social insurance contributions for years before 2014;
• 2 months of average monthly income (MBQTN) for social insurance contributions for years from 2014 onwards;

Specifically:

Note:

In case the employee has paid social insurance for less than 1 year, the social insurance benefit will be equal to the amount paid, the maximum level is equal to 2 months of social insurance payment.

———-

When calculating the one-time social insurance benefit, you need to pay attention to the social insurance payment period, specifically as follows:

• In case the social insurance payment period has odd months from 1 to 6 months, it is counted as half a year, from 7 to 11 months is counted as 1 year;
• In case the period of social insurance payment before January 1, 2014 has odd months, those odd months will be transferred to the period of social insurance payment from January 1, 2014 onwards to serve as the basis for calculating one-time social insurance.

>> Reference: Details on how to calculate one-time social insurance and instructions on social insurance withdrawal procedures.

Social Insurance Inflation Coefficient – ​​Salary/Income Adjustment Level

If you have downloaded and viewed the Excel file of the one-time social insurance payment calculation table, you will see in the file a column “Adjustment coefficient applied in 2024” – this is the table of social insurance price slippage coefficient, the latest salary/income adjustment level in 2024. 

This adjustment level is stipulated in Circular 20/2023/TT-BLDTBXH as follows:

1. Cases of compulsory social insurance participation

2. In case of voluntary participation in social insurance

Related questions about one-time social insurance and Excel file to calculate one-time social insurance

Call us at  0978 578 866 (North) ,  033 9962 333 (Central)  or  033 9962 333 (South)  for support.