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.
PL AND PARTNERS LAW FIRM
Headquarters: 46th 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
Facebook: www.facebook.com/PLLaw
Website: www.PL-PARTNERS.vn – www.HOIDAPLUAT.net – www.THUTUCPHAPLY.org