According to Circular 06/2021/TT-BLDTBXH, the monthly income for compulsory social insurance payment does not include other regimes and allowances as below:
Specifically, Item c2, Point c, Clause 5, Article 3 of Circular 10/2020 stipulated other allowances as below:
“Other allowances” clause mentioned above is defined as allowances paid to employees based on their performance during their working time which cannot determine a specific amount in accordance with the salary agreed upon in the labor contract, paid regularly or irregularly in each salary payment period
(*) Circular 06/2021/TT-BLDTBXH amending Circular 59/2015/TT-BLDTBXH guiding the social insurance law on compulsory social insurance promulgated by the Minister of Labor, War Invalids and Social Affairs, will be effective from September 1, 2021.
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