Employee’s monthly income for compulsory social insurance contribution in line with salary level is decided by the employer, and this is stipulated in Article 89 of the Law on Social Insurance and Article 17 of Decree No.115/2015/ND-CP on November 11, 2015, of the Government, and guided in Article 30 of Circular No.59/2015/TT-BLDTBXH issued on December 29, 2015.

According to Clause 2 and Clause 3 in Article 30 of Circular No.59/2015/TT-BLDTBXH, from January 1, 2018, workers’ monthly income subject to compulsory social security premiums which is in line with salary level decided by employers includes their salary, allowances and other additional sums, as stipulated in Clause 1, Point A of Clause 2 and Point A of Clause 3 in Article 4 of Circular 47/2015/TT-BLDTBXH issued on November 16, 2015, by the Ministry of Labour, Invalids and Social Affairs.

Monthly income subject to compulsory social security contribution excludes other allowances and welfares, such as bonus  stipulated in Clause 103 of the Labour Code, bonus for new ideas; mid-shift food allowances; allowances for petrol costs, telephone bills, travelling, housing, babysitting and child care; support for employees in case of bereavement, marriage of family members, birthday and disadvantaged conditions due to accidents at work and occupational diseases, along with other allowances stated in a specific part of the labour contract, as cited in Clause 11, Article 4 of Decree 05/2015/ND-CP on January 12, 2015, of the Government which details and guides the implementation of some articles of the Labour Code.

Accordingly, the bonuses that employees receive from the company, including the quarterly bonus which is based on their productivity and efficiency, is not subject to compulsory social insurance contribution./.