On July 7, 2021, the Minister of Labor, War Invalids and Social Affairs issued Circular No. 06/2021/TT-BLDTBXH amending and supplementing some articles of Circular No. 59/2015/TT-BLDTBXH regulating detailing and guiding the implementation of some articles of the Law on Social Insurance regarding compulsory social insurance. Accordingly, one of the outstanding contents in this Circular is the addition of regulations on determining the monthly salary on which compulsory social insurance premiums are based, excluding other regimes and benefits such as:
– Bonus (Is the amount of money or property or in other forms that the employer rewards the employee based on the production and business results, the level of successful completion of workers’ work);
– Initiative bonus;
– Mid-shift meal;
– Support for petrol, phone, travel, housing, child care, and child-rearing;
– Support when employees have dead relatives, employees have married relatives, employees’ birthdays, allowances for employees in difficult circumstances when suffering from occupational accidents, occupational diseases, and other allowances and allowances recorded in a separate item in the labor contract.
Basically, this regulation continues to inherit the content of the previous regulation, but there are updates to the contents citing the corresponding provisions in the new Labor Code (2020) and the new guiding Circular (Circular Circular No. 10/2020/TT-BLDTBXH).
This Circular takes effect from September 1, 2021.