Reader N.V.A sent a question: "My company pays housing and phone support for employees in the amount of VND 2,000,000/month. I would like to ask, are these monthly support items included in social insurance contributions? ".
Regarding this issue, Ho Chi Minh City Social Insurance responded as follows:
Salary as the basis for compulsory social insurance payment for employees implementing the salary regime decided by the employer (at Point b, Clause 1, Article 31, Law on Social Insurance 2024 and at Clause 1, Article 7, Decree No. 158/2025/ND-CP), including:
- 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 such as working conditions, work complexity, living conditions, and labor attraction levels that have not been included or not fully included, agreed upon in labor contracts;
- Other supplements are determined at a specific amount along with the salary level, agreed upon in the labor contract and paid regularly and stably in each salary payment period.
For other regimes and benefits recorded in separate items in labor contracts as prescribed in Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, War Invalids and Social Affairs (now the Ministry of Home Affairs), not as salary, it will not be the basis for calculating compulsory social insurance contributions.
