Payments of employees that are not taken into account when calculating the social insurance, health insurance, and unemployment insurance premiums of employees in Vietnam

The matter of salary is always a heated topic in Vietnam. No one would want to see their salary, as well as other payments and bonuses, get deducted without legitimate reason, even if it might be for the social insurance, health insurance, and unemployment insurance premiums. However, it is not always easy to know what types of payments will be counted towards these types of insurance. So, what are the payments of employees that are not taken into account when calculating the social insurance, health insurance, and unemployment insurance premiums of employees in Vietnam?

In Vietnam, there are 15 incomes of employees that are not taken into account when calculating the social insurance, health insurance, and unemployment insurance premiums of employees in Vietnam.

Pursuant to the provisions of Decision 595/QD-BHXH in 2017, the monthly salary as the basis for payment of compulsory social insurance would concurrently be the monthly salary as the basis for payment of health insurance and unemployment insurance premiums of employees.

Accordingly, the incomes of employees that are not taken into account when calculating the compulsory social insurance contributions will also not be included in the payment of health insurance and unemployment insurance premiums.

Payments of employees that are not taken into account when calculating the social insurance, health insurance, and unemployment insurance premiums of employees in Vietnam

According to the provisions of Article 89 of the Law on Social Insurance 2014, Article 17 of Decree 115/2015/ND-CP, Article 30 of Circular 59/2015/TT-BLDTBXH, and Clause 2, Article 6 of Decision 595/QD-BHXH in 2017, the incomes of employees that are not taken into account when calculating the payment of compulsory social insurance, health insurance, and unemployment insurance premiums of employees in Vietnam are:

1. Bonuses according to the provisions of the Labor Code;
2. Initiative Bonus;
3. Meal money in between shifts;
4. Fuel allowance;
5. Telephone support;
6. Travel allowance;
7. Housing allowance;
8. Child care allowance;
9. Child support amount;
10. Support when the employee’s family member dies;
11. Support when employees have married relatives;
12. Support on employee’s birthday;
13. Allowances when employees are in difficult circumstances due to occupational accidents;
14. Allowances when employees face difficult circumstances due to occupational diseases;
15. Other supports and allowances that are recorded in separate sections in the labor contract.

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