(Source: Viet Nam Social Security)

Many other types of workers’ income besides monthly salary will be added as foundations to calculate social insurance premiums from January 1, 2018. However, compulsory social security will not include other allowances and welfares.

According to Clause 3, Article 30 of Circular 59/2015/TT-BLDTBXH of the Ministry of Labour, Invalids and Social Affairs and Point 2.3, Clause 2, Article 6 of Decision 595/QD-BHXH of Vietnam Social Security, 14 types of allowance and welfare will not be included in compulsory social security (currently and after January 1, 2018).

1. Bonus in accordance with Article 103 of the Labour Law 2012
2. Bonus for innovative ideas
3. Financial support for food expense between shifts
4. Financial support for petrol expense
5. Financial support for phone expense
6. Financial support for travel expense
7. Financial support for childcare expense
8. Financial support for housing expense
9. Support for child-raising
10.  Bereavement support
11.  Financial support for married relatives
12.  Financial support for workers’ birthday
13.  Financial support for disadvantaged workers who encounter work accidents, occupational diseases

 Financial support, allowances noted in separated section in labour contract in accordance with Clause 11, Article 4 of Decree 05/2015/ND-CP.

International Cooperation Department