Starting from January 1, 2018, the regulations on social insurance contributions and non-contributions will have many changes. To help employees and employers know and understand, VnDoc.com would like to update this list as follows:
Based on:
– Social Insurance Law 2014
– Decree 115/2015/ND-CP guiding the Law on Social Insurance on compulsory social insurance.
– Circular 47/2015/TT-BLDTBXH guiding the implementation of labor contracts, labor discipline, and material responsibility of Decree No. 05/2015/ND-CP guiding the implementation of the Labor Code issued by the Minister of Labor, War Invalids and Social Affairs.
– Circular 59/2015/TT-BLDTBXH detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance issued by the Minister of Labor, War Invalids and Social Affairs.
Accordingly:
1. Social insurance contributions
– Allowances are salary allowances to compensate for factors related to working conditions, complexity of work, living conditions, and labor attraction that the agreed salary in the labor contract has not taken into account or has not fully taken into account, including:
+ Position and title allowances
+ Responsibility allowance
+ Allowance for heavy, toxic, and dangerous work
+ Seniority allowance
+ Regional allowance
+ Mobility allowance
+ Attractive allowance
+ Allowances of similar nature
– Other additional amounts as prescribed in Point a, Clause 3, Article 4 of Circular 47/2015/TT-BLDTBXH
“Additional amounts are determined by a specific amount of money together with the salary agreed in the employment contract and paid regularly in each pay period”
2. Amounts not included in social insurance contributions
– Including benefits and welfare:
+ Bonus as prescribed in Article 103 of the 2012 Labor Code, innovation bonus.
+ Meal allowance between shifts
+ Allowances for gasoline, phone, travel, housing, babysitting, and childcare
+ Support when a worker has a relative who dies, when a worker has a relative who gets married, on the worker’s birthday, and subsidies for workers in difficult circumstances due to work-related accidents or occupational diseases.
+ Other benefits.