Regulations on Salaries for Social Insurance Contributions

16:53, 10/07/2024

The following are detailed regulations on compulsory social insurance (SI) contributions for employees (employees) paying SI according to salary policies decided by the employer.

Monthly salary subject to compulsory social insurance for employees paying social insurance according to salary policies determined by the employer is stipulated in the following documents:

- Article 89 of the Social Insurance Law 2014;

- Article 17 of Decree 115/2015/ND-CP;

- Article 30 of Circular 59/2015/TT-BLDTBXH.

Pursuant to Clauses 2 and 3 of Article 30, Circular 59/2015/TT-BLDTBXH, from January 1, 2018 onwards, the monthly salary subject to compulsory social insurance for employees paying social insurance according to salary policies determined by the employer includes the salary, salary allowances, and other additional amounts as stipulated in Clause 1, Point a Clause 2, and Point a Clause 3, Article 4 of Circular 47/2015/TT-BLDTBXH.

The monthly salary subject to compulsory social insurance does not include other policies and welfare allowances such as bonuses as stipulated in Article 103 of the Labor Code 2012, innovation rewards; meal allowances; support for transportation, phone charges, travel expenses, housing, child care, and nurturing; support when employees have deceased relatives, employees have relatives getting married, employees' birthdays, allowances for employees facing difficulties due to labor accidents - occupational diseases, and other support and allowances recorded as separate items in the labor contract according to Clause 11, Article 4 of Decree 05/2015/ND-CP.

Duy Thinh

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