Sending a question to Vietnam Social Security, reader P.V.N said: "My unit has built a salary scale according to Decision No. 129/QD-BTTTT dated February 3, 2021 of the Minister of Information and Communications.
In which, the basis for determining the salary level with the salary increase adjustment coefficient is: equal to 1.2 for areas in region I; equal to 0.9 for areas in region II; equal to 0.7 for areas in region III and 0.5 for areas in region IV.
Areas in regions I, II, III, IV are implemented according to the area applying the regional minimum wage prescribed by the Government for each period. I would like to ask, will the additional salary according to the above adjustment coefficient be included in social insurance, health insurance, unemployment insurance, and union fees? ".
Regarding this issue, Vietnam Social Security responds as follows:
Pursuant to the provisions of Article 89 of the Law on Social Insurance 2014, Clause 2, Article 17 of Decree No. 115/2015/ND-CP dated November 11, 2015 of the Government detailing a number of articles of the Law on Social Insurance on compulsory social insurance; Clause 26, Article 1 of Circular No. 06/2021/TT-BLDTBXH dated July 7, 2021 of the Minister of Labor - Invalids and Social Affairs amending and supplementing a number of articles of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015, detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance; in case employees are subject to the salary regime prescribed by the State, the monthly salary for social insurance contributions is the salary according to the military rank, level and grade of the allowance level, the allowance level, the allowance level, the allowance level exceeds the professional framework (med).
For employees under the salary regime decided by the employer, from January 1, 2021 onwards, the monthly salary for social insurance contributions is the salary, salary allowances and other supplements according to the provisions of the law on labor stated in the labor contract.
Salary levels, salary allowances and other supplements stated in the labor contract specified in Point a, Section b1, Point b and Section c1, Point c, Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor - Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Labor Code on the content of labor contracts, Collective bargaining councils and occupations, jobs that have a negative impact on reproductive function and child care, specifically:
- Salary level according to job or title: Record the salary level calculated according to the time of work or title according to the salary scale, salary table developed by the employer according to the provisions of Article 93 of the Labor Code. For employees receiving salary according to products or contracts, the salary level is calculated according to time to determine the unit price of the product or contract.
- Salary allowances to compensate for factors such as working conditions, work complexity, living conditions, and labor attraction levels that have not been included in or are not fully calculated at the salary level agreed in the labor contract.
- Additional amounts are determined at a specific amount along with the salary agreed upon in the labor contract and paid regularly in each salary payment period.
The monthly salary for compulsory social insurance contributions does not include other regimes and benefits such as bonuses as prescribed in Article 104 of the Labor Code, initiatives; mid- shift allowances; support for gasoline, phone, travel, housing, childcare, childcare; support when employees have relatives who have died, employees have relatives who are married, employees' birthdays, allowances for employees in difficult circumstances when they have work accidents, occupational diseases and other support and subsidies recorded in separate items in the labor contract prescribed in Section c2, Point c, Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH.
Request Mr. P.V.N's unit to compare the above regulations to determine salaries as the basis for paying social insurance, health insurance, and unemployment insurance in accordance with regulations.
