Mid-Shift Meal Allowance: Is It Subject to Social Insurance Contribution?

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

The monthly salary for mandatory social insurance contributions does not include policies and other benefits, such as bonuses as stipulated in Article 103 of the Labor Code, innovation bonuses; meal allowances; allowances for fuel, telephone, travel, housing, childcare, and small children; support for employees with deceased relatives, employees whose relatives get married, the employee’s birthday, and allowances for employees facing difficult circumstances due to work accidents, occupational diseases, and other allowances and supports itemized separately in the labor contract as per Clause 11, Article 4 of Decree No. 05/2015/ND-CP dated January 12, 2015, of the Government of Vietnam detailing and guiding the implementation of certain contents of the Labor Code.

Therefore, the meal allowance that the company pays you each month is not included in the monthly salary for mandatory social insurance contributions. Please refer to the above regulation for proper implementation.

Respectfully!