(Chinhphu.vn) - Mr. Vo Thanh Danh (in Binh Dinh Province) works at the company with a salary of VND 8 million / month. Mr. Danh would like to ask, is it possible if he wants his company to pay social insurance for him according to the regional minimum wage? If so, which regulations are based on? Regarding this issue, Vietnam Social Security responds as follows: According to Clause 2, Article 89 of the Social Insurance Law 2014; Article 17 of the Decree No. 115/2015 / ND-CP dated November 11, 2015 of the Government detailing a number of articles of the Law on Social Insurance on compulsory social insurance, monthly salary of social insurance for employees paying social insurance according to regulations. The salary level decided by the employer is stipulated as follows:
- From January 1, 2016 to December 31, 2017 was the salary and salary allowance in accordance with the labor law stated in the labor contract.
- From January 1, 2018 onwards have been salaries, wage allowances and other additional amounts prescribed by the labor legislation stated in the labor contracts.
In particular, the salary used as a basis to pay social insurance according to the wage scale and payroll is built by the enterprise itself; Wage allowances are money amounts to compensate for factors of working conditions, work complexity, living conditions, unearned levels of labor or inadequacy in wage levels. Job or title of salary scale and payroll such as position allowance, title; responsibility allowance; heavy, toxic and dangerous allowances; seniority allowances; area allowance; mobile allowance; attractive allowances and allowances of similar nature.
Other additional amounts are the amount of money outside the salary, salary allowance and related to the performance of the job or title in the labor contract.
Other additional items do not include: Bonuses as prescribed in Article 103 of the Labor Code; Mid-shift meal; allowances when workers have relatives dead or marrying, birthdays of workers, allowances for workers in difficult circumstances suffering from labor accidents and occupational diseases and other support andallowances not related to the performance of jobs or titles in labor contracts.
Comparing the above provisions, in his case, the salary, salary allowance stated in the labor contract is 8 million VND / month, the social insurance is paid at 8 VND million, not paying social insurance according to the regional minimum wage.