Does Housing Rent Support for Employees Need to Pay Social Insurance?

According to Clause 3, Article 30 of Circular 59/2015/TT-BLDTBXH stipulates the monthly salary for mandatory social insurance contributions wherein:

The monthly salary for mandatory social insurance contributions does not include other policies and welfare benefits, such as bonuses as specified in Article 103 of the Labor Code, initiative bonuses; mid-shift meals; allowances for fuel, phone, travel, housing, childcare, nursing of infants; support when the employee has a deceased relative, the employee has a relative getting married, the employee's birthday, allowance for employees in difficult circumstances due to labor accidents, occupational diseases and other support, allowances recorded as a separate item in the labor contract according to Clause 11, Article 4 of Decree 05/2015/ND-CP dated January 12, 2015 of the Government of Vietnam detailing and guiding the implementation of several contents of the Labor Code.

Thus, based on the above provisions, the monthly housing support provided by the company to employees will not be subject to social insurance contributions.

Sincerely!