Is There a Maximum Limit for Housing Allowances That Are Not Subject to Social Insurance Contributions?

Based on the provisions specified in Clause 3, Article 30 of Circular 59/2015/TT-BLDTBXH:

The monthly salary used for mandatory social insurance contributions does not include additional policies and other benefits, such as bonuses as stipulated in Article 103 of the Labor Code, incentive bonuses; mid-shift meal allowances; transportation, telephone, travel allowances, housing allowances, child care and small child rearing allowances; support when an employee has a deceased relative, an employee has a relative getting married, the employee's birthday, support for employees facing difficulties due to work accidents, occupational diseases, and other support and allowances documented as separate items in the labor contract as per Clause 11, Article 4 of Decree 05/2015/ND-CP.

According to this regulation, housing allowances for employees are not included in the monthly salary for mandatory social insurance contributions. Additionally, there is no stipulation in this regulation or other regulations concerning the salaries used for mandatory social insurance contributions that limits the maximum amount of housing allowance excluded from social insurance contributions.

Therefore, the entire housing allowance for employees under the company's policy will not be included in mandatory social insurance contributions.

Sincerely!