Shift Allowance and Attendance Allowance Not Subject to Social Insurance Contributions

18:24, 11/07/2024

This is the guidance content from the Ministry of Labor - Invalids and Social Affairs sent to the Department of Labor - Invalids and Social Affairs of Vinh Phuc province in Official Dispatch 3016/LDTBXH-BHXH in 2018 regarding the wages for compulsory social insurance contributions from January 1, 2018.

Translation:

Shift allowance and attendance allowance cannot be predetermined, so they are not considered other additional payments and are not included in the monthly salary for social insurance contributions.

According to Official Dispatch 3016, other additional payments include:

- Additional payments that have specific amounts determined along with the agreed salary in the labor contract and are paid regularly;- Additional payments that do not have specific amounts determined along with the agreed salary in the labor contract, paid regularly or irregularly in each payment period linked to the working process and performance results of the employee.

Additionally, to determine whether the housing allowance must be included in compulsory social insurance contributions, it is necessary to clearly identify the source of funds for this welfare provision.

Official Dispatch 3016/BLDTBXH-BHXH issued on July 30, 2018.

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