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.
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