Social insurance payment based on salary and salary allowance

December 4, 2015 08:09

From December 1, 2015,Decision 959/QD-BHXHRegulations on management of social insurance, health insurance, unemployment insurance collection; management of social insurance books and health insurance cards come into effect.

Công nhân Cảng Cửa Lò bốc xếp hàng hóa
Workers at Cua Lo Port loading and unloading goods. (Illustration photo).

Decision on new regulations on monthly salary for social insurance payment, accordingly for employees implementing the salary regime decided by the unit, the monthly salary for social insurance payment is the salary stated in the Labor Contract, specifically as follows:

- From January 1, 2016, the monthly salary for social insurance contribution is the salary and salary allowance according to labor law regulations;

- From January 1, 2018, the monthly salary for social insurance contribution is the salary, salary allowance and other supplements according to labor law regulations.

The previous regulation only required social insurance payment based on monthly salary and wages stated in the Labor Contract without clearly specifying additional salary allowances or other supplements.

Công nhân Công ty Cổ phần Dệt may Hoàng Thị Loan (Halotexco) vận hành máy kéo sợi.
Workers at Hoang Thi Loan Textile and Garment Joint Stock Company (Halotexco) operate a spinning machine. (Illustration photo).

Decision 959 replacesDecision 1111/QD-BHXH2011 and abolishedArticle 1 Decision 1018/QD-BHXH2014.

PV Synthesis

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Social insurance payment based on salary and salary allowance
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