Official Letter No. 1198/CTL&BHXH-BHXH dated September 5, 2025 of the Department of Wages and Social Insurance regarding salaries as the basis for compulsory insurance contributions
1. The salary used as the basis for compulsory social insurance contributions for employees subject to the salary regime decided by the employer shall be the monthly salary, including:
(i) The salary according to the job or position calculated by time (monthly) of the job or position, based on the salary scale and payroll system established by the employer in accordance with Article 93 of the Labor Code, as agreed in the labor contract;
(ii) Salary allowances to compensate for factors such as working conditions, job complexity, living conditions, and labor market attraction, which have not yet been included or fully reflected in the agreed salary stated in the labor contract;
(iii) Other additional amounts that can be determined with a specific sum together with the agreed salary in the labor contract, and that are paid regularly and stably in each pay period.
2. With respect to other regimes and benefits specified separately in the labor contract in accordance with Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs)¹, these are not considered as salary used as the basis for calculating compulsory social insurance contributions under clause 1 above.
Details of other regimes and benefits in accordance with Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH as follows:
“For other regimes and benefits such as bonuses as stipulated in Article 104 of the Labor Code, innovation bonuses; mid-shift meals; allowances for fuel, telephone, transportation, housing, childcare, and raising young children; assistance when an employee’s relative passes away, when a relative gets married, or on the employee’s birthday; allowances for employees facing difficulties due to occupational accidents or occupational diseases, and other allowances or support, these shall be specified separately in the labor contract.”
Please refer to the attached file for detailed information.
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