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 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. Telephone charge allowance;
  6. Travel allowance;
  7. Housing allowance;
  8. Childcare allowance;
  9. Child-raising allowance;
  10. Allowance when the employee has a dead relative;
  11. Allowance when the employee has a married relative;
  12. Allowance for birthday of the employee;
  13. The allowance when the employee encountering with difficulty suffers from labor accident;
  14. The allowance when the employee encountering with difficulty suffers from occupational disease;
  15. Other allowances shall be recorded in a separate item in labor contract.
Print Friendly, PDF & Email

SCHEDULE AN APPOINTMENT






    Tagged: none tag .

    Related post: