(Chinhphu.vn) - Ms. Nguyen Thi Nguyet (in Hai Duong Province) is an accountant of a trading company which distributes veterinary drugs and aquatic products. The company is preparing to implement a new policy, sales staff whoachieves target will get the bonus according to the output. Ms. Nguyet would like to ask, is this bonus according to targeted sales required to pay compulsory social insurance? Regarding this issue, Hai Duong Social Insurance answers as follows: The salary is decided by the employer from January 1, 2018: The monthly salary paid for compulsory social insurance is the salary, salary allowance and other additional payments as prescribed at Point a, Clause 3, Article 4 of the Circular No. 47/2015 / TT-BLĐTBXH, specifically as follows:
Salary and remuneration level: According to the agreement stated in the labor contract but not lower than the regional minimum wage at the time of payment of social insurance premium for the employee doing the job or the simplest title in normal working conditions.
Types of salary allowances to pay social insurance: Allowance for titles; Area allowances; Heavy, toxic and dangerous allowances; responsibility allowances; seniority allowances; mobile allowances; attractive allowance and similar nature allowances.
Other additional payments to social insurance: Only the amounts determined with salary that be stability will be the basis for calculating social insurance. For other additional payments that cannot be immediately determined with the salary and depend on the labor results, social insurance contributions are not included.
Allowances and benefits without social insurance: Bonus under the provisions of Article 103 of the Labor Code, bonus of initiative; Mid-shift meal; petrol, telephone, travel, housing, child care, child support allowances,allowance support when the employee has a relative died, the employee has a relative married, the employee's birthday, benefits for the workers in difficult circumstances when having a labor accident, occupational disease, other support and allowances are recorded in a separate item in the Labor Contract under Clause 11, Article 4 of the Decree No. 05/2015 / ND-CP.
Compared with the above provisions, the sales bonus is not a basis for compulsory social insurance.