Accountants, human resources, and workers need to know

Summary of answers to questions about social insurance payment regulations in 2023 that accountants, human resources and employees need to pay attention to.

Quy định đóng BHXH từ ngày 1/7/2023: Kế toán, nhân sự, người lao động cần biết

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 contribution 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 of both parties.

(3) Other additional amounts as agreed by both parties.

Is attendance allowance subject to social insurance?

In Official Dispatch 3016/LĐTBXH-BHXH dated July 30, 2018, the Ministry of Labor, War Invalids and Social Affairs instructed that the undetermined diligence allowance will not be determined as a salary subject to compulsory social insurance.

Therefore, in case the diligence allowance does not have a specific amount of money along with the salary agreed in the labor contract and paid regularly in each pay period, it is not subject to social insurance contributions.

Are gas and phone allowances subject to social insurance?

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 regimes 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, childcare, 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 in 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 housing allowance included in social insurance salary?

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 welfares, such as bonuses as prescribed in the Labor Code, initiative bonuses; mid-shift meal allowances; allowances for gasoline, phone, travel, housing, childcare, childcare, 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 the employee receives will not be included in the salary for social insurance.

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