Pursuant to Circular 06/2021/TT-BLDTBXH amending and supplementing some provisions of Circular 59/2015/TT-BLDTBXH; including some amendments to the monthly salary for compulsory social insurance payment.
From January 1, 2021 onward, the monthly salary on which social insurance premiums are based is the salary, salary allowance, and other additions, including:
- Salary by job or title: write the time-based salary of the job or title according to the salary scale, the payroll established by the employer according to the provisions of Article 93 of the Labor Code; for employees who receive salary by-product or package salary, write the salary calculated by time to determine the product unit price or package salary;
- Salary allowances to compensate for factors on working conditions, job complexity, living conditions, and level of labor attraction that the salary agreed upon in the labor contract has not been taken into account or is incompletely calculated;
- The additional amounts are determined with a specific amount of money along with the salary agreed in the labor contract and paid regularly in each pay period.
The establishment of a salary scale and payroll by the employer as prescribed in Article 93 of the Vietnam Labor Code 2019.
Circular 06/2021/TT-BLDTBXH also stipulates that: The monthly salary for compulsory social insurance payment does not include other benefits and allowances as below:
- Bonus as stipulated in Article 104 of the Vietnamese Labor Code of 2019;
- Initiative bonus;
- Mid-shift meal allowance;
- Gasoline allowance;
- Phone allowance;
- Travel allowance;
- Childcare allowance;
- Housing allowance;
- Child allowance;
- Allowance for employees who have a dead relative;
- Allowance for employees who have a married relative;
- Employees’ birthdays allowance;
- Allowance for employees in difficult circumstances when suffering from work accidents or occupational diseases;
- Other allowances are recorded separately in the labor contract according to Item c2 point c Clause 5 Article 3 of Circular No. 10/2020/TT-BLDTBXH.
Circular 06/2021/TT-BLDTBXH takes effect from September 1, 2021.