Circular No. 06/2021/TT-BLDTBXH of the Ministry of Labor, War Invalids and Social Affairs was issued and took effect from September 1, 2021, amending and supplementing a number of articles of Circular No. 59/2015/TT-BLDTBXH detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance.
Photo 1. Allowances not subject to social insurance 2024 _ Hotline: 0972118764
Accordingly, Clause 3, Article 30 of Circular 59/2015/TT-BLDTBXH, amended by Clause 26, Article 1 of Circular 06/2021/TT-BLDTBXH, stipulates the following allowances not subject to social insurance contribution in 2024:
“Monthly salary for compulsory social insurance payment
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3. Monthly salary for compulsory social insurance payment does not include other benefits and welfare such as bonuses as prescribed in Article 104 of the Labor Code, initiative bonuses; mid-shift meal allowances; allowances for gasoline, telephone, travel, housing, childcare, child care; support when employees have relatives who die, employees have relatives who get married, employees' birthdays, allowances for employees in difficult circumstances due to work accidents, occupational diseases and other support and allowances recorded as separate items in the labor contract as prescribed in Point c, Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH.
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Therefore, the allowances not subject to social insurance in 2024 include:
- Bonuses according to Article 104 of the Labor Code 2019, based on the production and business results or the level of work completion of the employee.
- Initiative bonus
- Meal allowances between shifts
- Support amounts:
+ Gasoline allowance
+ Telephone allowance
+ Travel allowance
+ Housing allowance
+ Childcare allowance
+ Child support allowance
- Support for employees when a relative dies
- Support for employees when a relative gets married
- Allowance on the occasion of the employee's birthday
- Allowance for employees in difficult circumstances due to work-related accidents/occupational diseases
- Allowances and subsidies when completing separate items agreed upon in the labor contract.
Therefore, based on the above, there will be many allowances that are not subject to social insurance. Employees need to pay attention to these allowances to calculate their monthly salary subject to social insurance.
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