At present, many individuals have not clearly determined which income items are subject to social insurance contributions. In response to numerous inquiries from members and readers, Legal Secretary has compiled a detailed categorization of items included in wages and items not included in wages for social insurance contributions.
Article table of contents
Contributions to Social Insurance
- Wage level calculated based on the job or position according to the salary scale and payroll constructed by the employer in accordance with labor law regulations as agreed upon by both parties. For employees paid by product or contract wages, the wage level is calculated by time to determine the unit price of the product or contract wage.
- Salary allowances are additional amounts to compensate for labor conditions, the complexity of the job, living conditions, the attraction level of the job that the agreed wage in the labor contract has not yet taken into account or fully considered, such as position allowances, title allowances, responsibility allowances, heavy, hazardous, and dangerous allowances, seniority allowances; regional allowances; mobility allowances; attraction allowances and other similar allowances.
- Supplemental amounts: Supplemental amounts that can be specifically determined along with the agreed wage in the labor contract and are paid regularly in each pay period.
Non-Contributory Items to Social Insurance
- Bonuses as stipulated in Article 103 of the Labor Code 2012, innovation bonuses; mid-shift meals; support for transportation, telephone, travel, housing, childcare, parenting; support when an employee's relative dies, the employee's relative gets married, the employee's birthday, allowances for employees in difficult situations due to occupational accidents, occupational diseases, and other support or allowances specified in a separate section in the labor contract according to Clause 11, Article 4 of Decree 05/2015/ND-CP.
- Supplemental amounts that cannot be specifically determined along with the agreed wage in the labor contract, paid regularly or irregularly in each pay period linked to the employee's work process and job performance.
- Salary allowances linked to the employee's work process and job performance.
Legal Basis:
Duy Thinh
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