A reader sent a question to the Ministry of Finance's Electronic Information Portal said, "Our company spends 2 million/month on housing and phone support for employees".
According to the provisions of Clause 2, Article 6 of Decision 595/QD-BHXH in 2017, the monthly salary for compulsory social insurance contributions does not include benefits and regimes, including housing support, phone support, etc. But according to the Law on Social Insurance, the additional amounts determine the specific amount of money along with the salary agreed upon in the labor contract and paid regularly in each salary payment period that must be included in social insurance contributions.
A reader asked the Ministry of Finance, so in this case, do I have to pay social insurance for monthly housing and phone support at the above level of 2tr/month?
Regarding the content of the question, Vietnam Social Security replied to readers as follows:
According to the provisions of Point b, Clause 1, Article 31 of the Law on Social Insurance 2024, Clause 1, Article 7 of Decree No. 158/2025/ND-CP of the Government:
The salary used as the basis for compulsory social insurance contributions for those working under indefinite-term labor contracts, fixed-term labor contracts with a term of 01 month or more is monthly salary, including salary according to job or position, salary allowances and other supplements, in which:
Salary level according to work or position determined by time (by month) of work or position according to salary scale, salary table developed by the employer according to the provisions of Article 93 of the Labor Code agreed upon in the labor contract;
Salary allowances to compensate for factors related to working conditions, work complexity, living conditions, and labor attraction levels that the salary level at Point a, Clause 1, Article 7 of Decree No. 158/2025/ND-CP has not been taken into account or is not fully calculated, agreed upon in the labor contract; do not include salary allowances depending on or fluctuating according to labor productivity, working process and work performance quality of employees;
Other add-ons determined at specific amounts along with salary levels as prescribed in Point a, Clause 1, Article 7 of Decree No. 158/2025/ND-CP, agreed in labor contracts and paid regularly and stably in each salary payment period; not including other add-ons dependent or fluctuating according to labor productivity, work processes and work performance quality of employees.
Pursuant to the provisions of Clause 5, Article 3 of Circular 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 content of labor contracts, the Collective Bargaining Council and occupations, work that negatively affects reproductive function, child-rearing, for other regimes and benefits such as bonuses as those prescribed in Article 104 of the Labor Code, initiative bonuses; mid- shift meals; support for gasoline, phone, travel, housing fees, childcare fees; support when a worker has a relative who dies, a worker has a relative who is married, a worker's birthday, subsidies for workers in difficult circumstances when they have a work accident, occupational diseases and other separate allowances and support items are recorded in the labor contract.
Accordingly, these items are not salary levels, salary allowances and other supplements and are not part of the salary used as the basis for compulsory social insurance contributions.
