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Labour alert – July 21, 2021

Prior to 07 July 2021, Circular No. 59/2015/TT-BLĐTBXH dated December 29, 2015 regulations on items not included in the monthly salary for social insurance contribution calculation purpose. However, the regulations still have limitations.

As a result, on July 07, 2021, The Ministry of Labor, War Invalids and Social Affairs issued Circular 06/2021/TT-BLDTBXH guiding regulations on social insurance with for amending and supplementing a number of articles of Circular 59/2015/TT- BLDTBXH. The Circular is entering into force as of September 1, 2021.

Key points:

The monthly salary for payment of compulsory social insurance does not include a certain type of benefits as following:

- Bonuses according to the provisions of Article 104 of the Labor Law. Specifically, it is the amount of money or property that the employer rewards the employees based on the results of production and business activities and the level of work completion of the employees.

- Other allowances and subsidies as prescribed in Item c2, Point c, Clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH dated November 12, 2020. The Circular clearly states: “Additional amounts of which the specific amount of money cannot be determined together with the salary agreed in the labour contract, paid regularly or irregularly in each pay period associated with the working process, ends performance of employees.”


In addition, there are other benefits such as: Initiative Bonus; Mid-shift meal; Gasoline allowance; Phone allowance; Travelling allowance; Housing allowance; Child care allowance; Babysitting benefit; Death benefit inherited from employee’s relative; Marriage allowance paid to employee’s relative; Employee’s birthday benefit; Benefits granted to employees in difficult situation due to any accident at work or occupational disease; Other allowances and benefits classified into individual payment items covered by employment contracts as prescribed in Article 3, 5, c, c2 in the Circular No. 10/2020/TT-BLĐTBXH dated November 12, 2020


Should you have any concerns during the process of implementing the regulations, please contact us.




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