(Chinhphu.vn) – As of January 1, 2018, the monthly salary of social insurance premiums is the salary, salary allowance and other additional amounts prescribed by law stated in the labor contract. Regarding the supplementary social insurance premium, Ms. Pham Thi Son (in Hanoi) would like to ask: is it correct when diligent and effective work allowances attached to eligibility conditions considered as wage allowances associated with the work process and the performance of the employees' work? The additional wage calculated based on the actual overtime of the employee, if having this additional wage in the month, is it considered to be an additional amount without determining the specific amount and the salary agreed in the labor contract paid regularly or not regularly?
Regarding this issue, Vietnam Social Security responds as follows:
Pursuant to the provisions of 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, Clause 2, Article 30 of the Circular No. 59 / 2015 / TT-BLĐTBXH dated December 29, 2015 of the Ministry of Labor, Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance, as of January 1, 2018 The monthly salary for social insurance payment is the salary, salary allowance and other additional amounts as prescribed by law stated in the labor contract.
Salary, salary allowances and other additional items stated in the labor contract as stipulated in Clause 1; Point a, Clause 2 and Point a, Clause 3, Article 4 of the Circular No. 47/2015 / TT-BLĐTBXH dated November 16, 2015 of the Ministry of Labor, War Invalids and Social Affairs instructing the implementation of some articles co-labor, labor discipline, material responsibility of the Decree No. 05/2015 / ND-CP dated January 12, 2015 of the Government detailing and guiding the implementation of a number of contents of the Labor Code recorded in the labor contract, specifically:
- Salary is calculated according to the time of the job or title according to the salary scale, payroll developed by the employer in accordance with the labor law agreed by the two parties. For employees who are paid by product or by salary, write the salary according to the time to determine the unit price of the product or salary.
- Salary allowances for compensation of labor conditions, work complexity, living conditions, and the level of labor attraction that the salary agreed in the labor contract has not yet been calculated. to or incomplete as position and title allowance, responsibility allowance, heavy, toxic and dangerous allowance, seniority allowance, regional allowance, mobile allowance, attraction allowance and allowances of similar nature.
- Additional items determine the specific amount along with the salary agreed in the labor contract and pay regularly in each pay period.
We recommend you to compare the above provisions to implement.