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.

PL AND PARTNERS LAW FIRM

Headquarters: 46^th Floor, Bitexco Financial Tower, No. 2 Hai Trieu, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam

Office: Lot 1.16 Viva Riverside, 1472 Vo Van Kiet, Ward 3, District 6, HCMC

Hotline: 093.1111.060

Email: info@pl-partners.vn

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