Pursuant to the provisions of Decision 595 / QD-BHXH 2017, the monthly salary is the basis for paying the compulsory social insurance and the monthly salary as a basis for paying health insurance and unemployment insurance of employees.
Therefore: The employee’s income is not included in the compulsory social insurance payment and will not be included in the payment of health insurance and unemployment insurance premium.
Accordingly, according to the provisions of Article 89 of the Law on Social Insurance 2014 , Article 17 of Decree 115/2015 / ND-CP , Article 30 of Circular 59/2015 / TT-BLDTBXH and Clause 2 of Article 6 of Decision 595 / QD- SI 2017, the earnings of employees excluding compulsory social insurance, unemployment insurance of employees in 2021 include:
1. Bonuses in accordance with the Labor Code;
2. Bonuses for initiatives;
3. Mid-shift meal allowance;
4. Gasoline subsidies;
5. Telephone assistance;
6. Travel allowance;
7. Housing allowance;
8. Child care subsidy;
9. Child support;
10. Assistance for the employee’s death;
11. Assistance when the employee gets married;
12. Support for employees’ birthdays;
13. Benefits for workers in difficult circumstances when suffering from occupational accidents;
14. Benefits for workers in difficult circumstances when suffering from occupational diseases;
15. Other allowances and allowances recorded in a separate item in the labor contract.
