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According to the provisions of Clause 2, Article 89 of the Law on Social Insurance 2014:
The monthly salary on which social insurance premiums are based is the salary, salary allowances and other additional amounts in accordance with the labor law.
Specifically, according to the provisions of Clause 2, Article 17 of Decree 115/2015/ND-CP and Circular 10/2020/TT-BLΔTBXH, the incomes for calculation of payment of compulsory social insurance include:
1. Salary according to job or title.
2. Salary allowances as agreed by both parties, including:
– Salary allowances to compensate for factors on working conditions, job complexity, living conditions, level of labor attraction that the salary agreed in the labor contract has not been taken into account or incompleteness;
– Salary allowances associated with the employee’s working process and performance results.
For example:
+ Position allowance, title allowance, responsibility allowance; Heavy, toxic and dangerous allowances; Seniority allowances; Regional allowance; Attraction allowance and allowances of a similar nature.
3. Additional amounts are determined with a specific amount of money together with the salary agreed in the labor contract and paid regularly in each pay period.