Pursuant to Point b, Clause 1, Article 31 of the Law on Social Insurance 2024, employees subject to the salary regime decided by the employer will have the salary used as the basis for compulsory social insurance contributions as monthly salary, including salary according to job or position, salary allowances and other supplements agreed to be paid regularly and stably in each salary payment period.
In case the employee stops working and still receives a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions, it shall be paid according to the salary received during the period of stopping work.
At the same time, point c2, clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH stipulates as follows:
Main content of labor contracts ...
c) Other supplements agreed upon by the two parties are as follows: ...
c2) Additional amounts that do not determine the specific amount of money along with the salary level agreed in the labor contract, paid regularly or informally in each salary payment period associated with the working process and work performance results of the employee.
For other regimes and benefits such as bonuses as prescribed in Article 104 of the Labor Code, initiative bonuses; mid-shift meals; support for gasoline, phone, travel, housing, childcare, and childcare; support when employees have relatives who die, employees have relatives who are married, employees' birthdays, allowances for employees in difficult circumstances when having work accidents, occupational diseases, and other support and subsidies are recorded in separate items in the labor contract....
Accordingly, based on the above regulations, employees' gasoline, phone, and lunch expenses that are recorded as separate items in the labor contract and are not included in the employee's salary do not have to pay social insurance.
In case the enterprise develops a Regulation on lunch expenses, a Regulation on travel fuel expenses... separately from the salary of employees, these items do not have to pay social insurance.
However, if these items are considered monthly salary, social insurance must be paid.
