YouMe Law Company Limited said: Section 2 of Official Dispatch 1198/CTL&BHXH-BHXH in 2025 stipulates:
For other regimes and benefits recorded as separate items in the labor contract as prescribed in Clause 5, Article 3 of Circular No. 10/2020/TT-BLĐTBXH of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs), it is not the salary used as a basis for calculating compulsory social insurance contributions.
Referring to the provisions of Clause 5, Article 3 of Circular 10/2020/TT- BLĐTBXH, allowances recorded as separate items in labor contracts according to legal regulations will not be required to pay compulsory social insurance, specifically as follows:
(1) Bonus for attendance allowance for employees based on production and business results, and the level of work completion of employees;
2) Innovation prize money;
(3) Mid-shift meal money;
(4) Fuel assist;
(5) Phone support;
(6) Travel assistance;
(7) Housing support;
(8) Support for childcare fees;
(9) Supporting raising young children;
(10) Support when employees have relatives who die;
(11) Support when employees have relatives marrying;
(12) Support when employees have birthdays;
(13) Subsidies for workers in difficult circumstances when suffering from labor accidents;
(14) Subsidies for workers in difficult circumstances when suffering from occupational diseases.
