Conditions For Receiving 75% Maximum Pension When Retiring Early: Decree 67/2025/ND-CP Update

How Many Years Of Social Insurance Contributions Are Needed For The Maximum 75% Pension?

Conditions for receiving pension at the 75% maximum require employees to meet specific social insurance (SI) contribution durations.

• Male employees: Need to have contributed for 35 years of social insurance.
• Female employees: Need to have contributed for 30 years of social insurance.

This is the general standard under the current Social Insurance Law for determining the maximum pension benefit rate.

Is Early Retirement Eligible For Pension Without Proportionate Deduction?

A notable point from Decree 67/2025/ND-CP (amending and supplementing Decree 178/2024/ND-CP) is that some cases of early retirement will not have their pension proportionally deducted, even if they retire 2 to 10 years earlier than the prescribed age. This applies to individuals retiring due to organizational restructuring.

Specifically, according to Clause 2, Article 7 of Decree 178/2024/NQ-CP (amended by Clause 5, Clause 6, Article 1 of Decree 67/2025/ND-CP), the following groups will not have their pension proportionally deducted if they meet the conditions regarding age, social insurance contribution period, and job specifics:

• Those whose age is still from 2 to under 5 years short of retirement age, meeting the conditions for pension entitlement according to SI regulations.
• Those whose age is still from over 5 to under 10 years short of retirement age, meeting the conditions for pension entitlement.
• Those whose age is still from 2 to under 5 years short of retirement age, and who have worked for at least 15 years in extremely difficult regions or in hazardous, strenuous, or dangerous occupations.

Furthermore, Decree 67 also clearly stipulates: Cadres, civil servants, public employees, and individuals working under labor contracts in agencies, organizations, units, and armed forces who retire early due to organizational restructuring or administrative unit re-arrangement at all levels will also not have their pension proportionally deducted.

How To Calculate Pension Benefit Rate According To Current Regulations

Although there is no proportionate deduction for early retirement in the aforementioned cases, the specific pension benefit rate must still be based on the current Social Insurance Law:

• Male employees: Receive 45% corresponding to 20 years of SI contributions.
• Female employees: Receive 45% corresponding to 15 years of SI contributions.
• After that, for every additional year of SI contribution, the employee receives an additional 2%, up to a maximum of 75%.

Pension Claim Resolution Time And Effective Date

According to the current Social Insurance Law, within 20 days from the date of receiving complete documentation, the social insurance agency will process and pay the pension to the employee.

To resolve the pension claim, social insurance officers will base their decision on the dossier submitted by the employer (including the early retirement decision). The pension effective date is the date specified in the early retirement decision.

Summary: Pension Benefit Level For Early Retirement

With the amendments in Decree 67, the monthly pension benefit level for cadres, civil servants, public employees, and employees retiring early remains between 45% and 75% of the average salary used as the basis for social insurance contributions. This ensures the rights and benefits of employees in the context of organizational restructuring.