List of Salaries and Allowances Subject to and Exempt from Social Insurance Contributions in Vietnam

Duy Thịnh

19:05, 10/07/2024

The components of salary and allowances subject to social insurance contributions depend on whether the employee's salary is determined by State policies or by the unit's policies in Vietnam. To accurately identify which components of salary and allowances are subject to social insurance contributions and which are not, please refer to the table below.

Legal Basis: Decision 595/QD-BHXH.

	Salary Items and Allowances Subject to Social Insurance Contributions in Vietnam	Salary Items and Allowances Exempt from Social Insurance Contributions in Vietnam
For Employees with Salary Determined by the Employer	The salary calculated based on the time of work or job title according to the wage scale and payroll built by the employer under the provisions of labor laws, as mutually agreed by both parties. For employees paid based on products or piecework, the salary is calculated based on the time to determine the product price or piecework salary.	Bonuses as stipulated in Article 103 of the Labor Code, initiative bonuses.
	Allowances: Position or title allowance; Responsibility allowance; Hardship, toxic, or hazardous allowance; Seniority allowance; Regional allowance; Mobile allowance; Attraction allowance; Other similar allowances.	Meal allowance during work shifts.
	Additional amounts with specific monetary values identified together with the agreed salary in the labor contract and paid regularly each pay period.	Support for transportation, telephone, travel, housing, childcare, and small child care expenses.
	-	Support in case an employee has a deceased relative, an employee has a relative who gets married, birthday of the employee, assistance for employees in difficult circumstances due to labor accidents or occupational diseases.
	-	Other allowances and benefits explicitly stated as separate items in the labor contract as per Clause 11, Article 4, Decree 05/2015/ND-CP.
For Employees with Salary Determined by the State	Salary based on the rank, grade, or military rank. (Note: The salary used for social insurance contributions for non-professional activists at wards, communes, and commune-level towns is equal to the statutory pay rate)	-
For Employees with Salary Determined by the State	Allowances: Position allowance; Excess seniority allowance; Occupational seniority allowance (if any).	-

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- The legal regulations in this article are according to Vietnamese Law;
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