Incomes not subject to social insurance contributions

The income shall not be calculated for compulsory social insurance contributions

Circular 06/2021/TT-BLDTBXH stipulates that the Monthly salary for compulsory social insurance contribution does not include other regimes and benefits such as:

1. Bonuses according to the results of production and operation of business, the level of work completion of employees;
2. Initiative bonus;
3. Mid-shift meal;
4. Petrol allowance;
5. Phone allowance;
6. Transportation allowance;
7. Housing allowance;
8. Childcare allowance;
9. Child-rearing allowance;
10. Allowance when the employee has a dead relative;
11. Allowance when the employee has a married relative;
12. Allowance for the birthday of the employee;
13. Allowance for employees in difficult circumstances when suffering from occupational accidents;
14. Allowance for employees in difficult circumstances when suffering from occupational diseases;
15. Other allowances shall be recorded in a separate item in the labor contract.