According to this document, monthly pay subject to the requirement of payment of social insurance contributions will not include the following fringe benefits:
- Bonuses prescribed in Article 104 of the Labor Code;
- Rewards for innovation;
- Mid-shift meal allowance;
- Fuel costs and mileage allowance;
- Phone allowance;
- Travel allowance;
- Accommodation allowance;
- Babysitting benefit;
- Childcare 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.
Article 3, 5, c, c2 in the Circular No. 10/2020/TT-BLĐTBXH prescribes:
Additional payments with non-specific amounts in conjunction with the base salary agreed under the employment contract and to be paid regularly or irregularly in every pay period, associated with the job process and performance of the employee.
Circular No. 06/2021/TT-BNNPTNT is entering into force as of September 1, 2021.
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