VIETNAM SOCIAL INSURANCE ANSWERING READERS ABOUT THE NON-CONTRIBUTIONS TO SOCIAL INSURANCE:
Vietnam Social Insurance answering readers about the non-contributions to social insurance as follows:
Based on the provisions of Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Ministry of Labor - Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Labor Code on the contents of labor contracts, Collective Bargaining Councils and occupations and jobs that have a negative impact on reproductive functions and child rearing, for other regimes and benefits such as bonuses as prescribed in Article 104 of the Labor Code, initiative bonuses; mid-shift meal allowances; allowances for gasoline, telephone, travel, housing, childcare, and child rearing; Support when a relative dies, a relative gets married, a birthday, allowances for employees in difficult circumstances due to work accidents, occupational diseases and other support and allowances are recorded as separate items in the labor contract. Accordingly, these amounts are not salaries, salary allowances and other supplements and are not included in the salary used as the basis for compulsory social insurance contributions.
