Social Protection

Building social protection floors
and comprehensive social security systems


Assessing the Adequacy of Tax-financed Social Protection in Viet Nam

Asia and the Pacific
Viet Nam
social protection policy - assessment - impact evaluation
Consultations 368 / Download 82

Summary (English)

This report sets out a number of references to determine the adequacy of tax-financed benefits in Viet Nam and offers a range of options to preserve (and potentially improve and recover) their value into the future. The analysis has focused on three core lifecycle benefits – child, disability and old age – in line with the lifecycle approach adopted in the MPSARD.


Ideally, the level of benefit should correspond broadly to the overarching policy objective. For example, as benefits intended to replace income, the absolute minimally adequate floor for social pensions and disability benefits (for moderate-to-severe disabilities that allow very limited capacity to work) should be the poverty line, although more generous values would be closer to an ideal standard of adequacy. For child and family benefits, the situation is more complex. The lack of international comparability, questions around the continuing relevance of the minimum standards for family benefits set under ILO Convention No. 102, and challenges associated with estimating the cost of children mean that there may be more flexibility to set adequate values according to multiple national priorities. Based on our analysis, we therefore propose a recommended band of acceptable values for each of these lifecycle benefits.