The income shall not be calculated for compulsory social insurance contributions
Circular 06/2021/TT-BLDTBXH stipulates that Monthly salary for compulsory social insurance contribution does not include other regimes and benefits such as:
- Bonuses according to the results of production and operation of business, the level of work completion of employees;
- Initiative bonus;
- Mid-shift meal;
- Petrol allowance;
- Telephone charge allowance;
- Travel allowance;
- Housing allowance;
- Childcare allowance;
- Child-raising allowance;
- Allowance when the employee has a dead relative;
- Allowance when the employee has a married relative;
- Allowance for birthday of the employee;
- The allowance when the employee encountering with difficulty suffers from labor accident;
- The allowance when the employee encountering with difficulty suffers from occupational disease;
- Other allowances shall be recorded in a separate item in labor contract.