CIRCULAR 59/2015/TT-BLĐTBXH DATED 29 DECEMBER 2015 OF MINISTRY OF LABOR- INVALIDS AND SOCIAL AFFAIRS ABOUT INSURANCE CONTRIBUTION
On 29 December 2015, Ministry of Labor - Invalids and Social Affairs issued together with Circular 59/2015/TT-BLĐTBXH guiding on social insurance such as: sick regime, maternity regime, pension regime, survivorship regime. Besides, according to Circular 59/2015/TT-BLĐTBXH, month contribute-insurance salary from 01 Jan 2016 to 31 Dec 2017 are determined as follows:
Monthly contributed-insurance salary is salary and allowance in compliance with regulations of clause 1 and point a clause 2 article 4 of Circular 47/2015/TT-BLĐTBXH.
Allowance associated with salary in compliance with regulations of point a clause 2 article 4 of Circular 47/2015/TT-BLĐTBXH is the allowance to fill labor conditions, complicate nature, living conditions, attraction that salary in the contracts is not mentioned or non-full such as allowance of position, title; responsibility, heavy, harmful, dangerous, seniority; locality; moving; attraction and similarity.
Monthly contributed-insurance salary is excluded from benefits such as bonus as regulated in article 103 of Labor code, incentive; mid-shift meal; petrol, mobile phone, travelling, housing, child care, raising children; support for employees’ relative dead, employees having relative wedding, birthday, employees with difficult conditions when having labor accident, job disease and other supports stated in the labor contract in accordance with clause 11 article 4 Decree 05/2015/NĐ-CP.
