Summary of answers to questions about social insurance payment regulations in 2023 that accountants, human resources and employees need to pay attention to.
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| New regulations on maximum compulsory social insurance contribution levels from July 1, 2023. (Source: TVPL) |
What is the maximum compulsory social insurance contribution level from July 1, 2023?
According to the provisions of Clause 3, Article 89 of the Law on Social Insurance 2014, the monthly salary for social insurance payment is 20 times the basic salary.
According to Decree 24/2023/ND-CP, from July 1, 2023, the basic salary will officially increase to 1.8 million VND.
Therefore, the maximum salary for compulsory social insurance contribution from July 1, 2023 is 36,000,000 VND (currently the maximum salary for compulsory social insurance contribution is 29,800,000 VND/month).
What income is included in social insurance contributions?
The monthly salary for social insurance payment is the salary, salary allowance and other supplements specified in Point a, Section b1, Point b and Section c1, Point c, Clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH. Specifically:
(1) Salary according to job or title.
(2) Salary allowance according to agreement between the two parties.
(3) Other additional amounts as agreed by both parties.
Is the attendance allowance covered by social insurance?
In Official Dispatch 3016/LĐTBXH-BHXH dated July 30, 2018, the Ministry of Labor, War Invalids and Social Affairs has instructed that the diligence allowance amount that cannot be determined in advance will not be determined as the salary amount subject to compulsory social insurance.
Therefore, in case the diligence allowance does not have a specific amount along with the salary agreed in the labor contract and is paid regularly in each pay period, social insurance contributions will not be calculated.
Do I have to pay social insurance for gas and phone allowance?
Clause 26, Article 1 of Circular 06/2021/TT-BLDTBXH stipulates that the following incomes are not subject to compulsory social insurance:
(1) Other benefits and benefits such as bonuses as prescribed in Article 104 of the 2019 Labor Code; innovation bonuses;
(2) Meal allowance between shifts;
(2) Allowances for gasoline, telephone, housing, childcare, child care, and travel;
(3) Support when a worker has a relative who dies, on the worker's birthday, when a worker has a relative who gets married, and subsidies for workers facing difficult circumstances due to work-related accidents or occupational diseases;
(2) Other allowances and supports are recorded as separate items in the labor contract as prescribed in Section c2, Point c, Clause 5, Article 3, Circular 10/2020/TT-BLDTBXH.
Thus, gasoline allowances and phone allowances are not subject to compulsory social insurance.
Is the housing allowance included in the salary for social insurance contributions?
Pursuant to Clause 2, Article 6 of Decision 595/QD-BHXH in 2017, the monthly salary for compulsory social insurance does not include other benefits and welfare, such as bonuses as prescribed in the Labor Code, initiative bonuses; mid-shift meal allowances; allowances for gasoline, telephone, travel, housing, childcare, child care, etc.
According to the above regulations, the monthly salary for compulsory social insurance does not include other benefits and welfare. Therefore, the housing allowance that employees receive will not be included in the salary for social insurance.
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