Does the Bonus for Initiatives Count Towards Social Insurance Contributions?

Based on Clause 26, Article 1 of Circular 06/2021/TT-BLDTBXH, the regulations are as follows:

Monthly salaries subject to compulsory social insurance contributions do not include additional policies and benefits, such as bonuses as stipulated in Article 104 of the Labor Code, innovation bonuses; mid-shift meals; allowances for transportation, phone, travel, housing, childcare, and child rearing; support in the event of a family member's death, the employee's relative's marriage, the employee's birthday, assistance for employees facing difficulties due to work-related accidents or occupational diseases, and other support and allowances listed as separate items in the labor contract as specified in Item 2 Point c Clause 5 Article 3 of Circular No. 10/2020/TT-BLDTBXH.

Thus, according to the aforementioned regulation and in your case, any bonus awarded for software innovations will not be subject to social insurance contributions.

Respectfully!