Công văn 1198/CTL&BHXH-BHXH 2025 tiền lương làm căn cứ đóng bảo hiểm xã hội bắt buộc

Received the document dated August 1, 2025 from the American Chamber of Commerce in Vietnam regarding salary on which compulsory social insurance premiums are paid under the regulations of Decree No. 158/2025/ND-CP dated June 25, 2025, of the Government elaborating some Articles of the Social Insurance Law on compulsory social insurance (hereinafter referred to as “Decree No. 158/2025/ND-CP"), the Department of Wage and Social Insurance provides the following opinion:

1. Salaries on which social insurance premiums are paid of employees whose salaries are decided by the employers are specified in Point b of Clause 1 of Article 31 of the Law on Social Insurance No. 41/2024/QH15 and are elaborated in Clause 1 of Article 7 of Decree No. 158/2025/ND-CP.

Pursuant to the documents mentioned above, the salary on which compulsory social insurance premiums are paid of an employee whose salary is decided by the employers is the monthly salary, including: (i) Work-based or title-based salary shall be calculated by the duration (by month) of the work or the title according to the pay scales, payrolls built by the employer in accordance with Article 93 of the Labor Code agreed upon in the employment contract; (ii) Allowances to compensate for labor conditions, job complexity, living conditions, labor attraction levels that are not or insufficiently included in the salary, agreed upon in the employment contract; (iii) Other additional amounts with a specific monetary value determined together with the salary, agreed upon in the employment contract and paid regularly and stably each pay period.

2. Other benefits recorded as separate items in the employment contract pursuant to Clause 5 of Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020, issued by the Minister of Labor, War Invalids and Social Affairs (now Ministry of Home Affairs), are not considered salary on which compulsory social insurance premiums are paid as prescribed in Clause 1 above.

For your information and compliance./.