Ms. Duong Thi Minh Chau - Head of Communication and Development Department of Social Insurance of Hanoi City said:
Salary for social insurance (SI) contributions is an important basis for determining the contribution level, benefits and social security regimes of employees. Official Dispatch 1198/CTL&BHXH-BHXH dated September 5, 2025, the Vietnam Department of Salary and Social Insurance has provided detailed guidance on salary as a basis for compulsory SI contributions.
Point b, Clause 1, Article 31 of the Law on Social Insurance No. 41/2024/QH15 stipulates "Employees who are subject to the salary regime decided by the employer, the salary used as a basis for compulsory social insurance contributions is the monthly salary, including the salary according to the job or title, salary allowances and other supplementary amounts agreed to be paid regularly and stably in each salary payment period".
According to the 2024 Law on Social Insurance and Decree No. 158/2025/ND-CP of the Government, for employees receiving salaries decided by employers, the salary used as a basis for compulsory social insurance contributions is the monthly salary.
Compulsory social insurance monthly salary includes the salary level according to the job or title, salary allowance and other supplements, including:
The salary level according to the job or title is the salary level calculated monthly, built according to the salary scale and salary table of the enterprise and recorded in the labor contract.
Salary allowances to compensate for working conditions, the complexity of work, living conditions or the level of labor attraction that the salary is not fully calculated; excluding allowances that are fluctuating according to productivity, quality or working process.
Other supplementary amounts are those with a specific amount of money determined, agreed upon in the labor contract and paid regularly and stably in each pay period; excluding supplementary amounts depending on productivity or work results.
The salary recorded in the labor contract is not only monthly income, but also the basis for compulsory social insurance contributions, directly linked to the long-term benefits of employees. Paying social insurance correctly and fully according to the agreed salary level helps employees ensure important regimes such as sickness, maternity, occupational accidents, retirement and death. At the same time, this is also the legal responsibility of employers, contributing to building transparent and sustainable labor relations. Therefore, each employee needs to pay attention to the salary recorded in the contract and full social insurance contributions to protect their legitimate rights, towards long-term and stable social security" - Ms. Duong Thi Minh Chau advised.
