Which allowances and subsidies are subject to social insurance contributions?

(Chinhphu.vn) - Ms. Do Hien Thanh (Tay Ninh) asks: From July 1, 2025, will meal allowances and other expenses such as fuel, telephone, housing, childcare support, and clothing, which are specified in the labor contract, be subject to social insurance contributions?

Regarding this matter, the Social Insurance Department of Tay Ninh province responded as follows:

Based on the provisions of the Social Insurance Law No. 41/2024/QH15, the salary used as the basis for mandatory social insurance contributions is stipulated as follows:

For employees whose salaries are determined by the employer, the salary used as the basis for mandatory social insurance contributions is the monthly salary, including the salary based on the job or position, salary allowances, and other supplementary payments agreed upon and paid regularly and stably in each pay period.