Change in Salary for Social Insurance Contribution without Changing Actual Salary: Is a Contract Addendum Required?

In the case of changing the basic salary for social insurance contributions without changing the total actual received salary, is it required to make an appendix to the labor contract? (since the allowances for transportation, phone are also not related to social insurance contributions). Currently, we have already issued a notice adjusting the social insurance contribution rates for the entire company according to the new salary levels.

According to the information you provided, we understand that your company signs labor contracts with the salary stated in the contract as the basis for social insurance contributions.

Currently, your company is adjusting this salary, which means that the actual content of the labor contract has changed compared to the signed labor contract.

Therefore, both parties must proceed to amend and supplement the labor contract by signing a new labor contract or signing a contract appendix rather than keeping it as it is.

According to Clause 1, Article 22 of the 2019 Labor Code:

The appendix to the labor contract is a part of the labor contract and has the same effect as the labor contract.

Therefore, in the case of changing the salary in the labor contract, the two parties can sign an appendix to the labor contract to record the new salary, while other contents remain unchanged as per the agreement in the signed labor contract.

Respectfully!

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