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:

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;
Phone allowance;
Transportation allowance;
Housing allowance;
Childcare allowance;
Child-rearing allowance;
Allowance when the employee has a dead relative;
Allowance when the employee has a married relative;
Allowance for the birthday of the employee;
Allowance for employees in difficult circumstances when suffering from occupational accidents;
Allowance for employees in difficult circumstances when suffering from occupational diseases;
Other allowances shall be recorded in a separate item in the labor contract.