What allowances are not subject to social insurance in 2024?

Can you tell me which allowances are not subject to social insurance (SI) in 2024? - Reader Quang Huy

Từ ngày 01/7/2024, tiền lương cán bộ, công chức, viên chức sẽ được cải cách thế nào?

1. Income items subject to compulsory social insurance contributions in 2024

Currently, the income for calculating compulsory social insurance contributions is based on the monthly salary for social insurance contributions of employees according to Clause 2, Article 5 of the Law on Social Insurance 2014.

In addition, pursuant to Article 30 of Circular 59/2015/TT-BLDTBXH (amended in Circular 06/2021/TT-BLDTBXH), the monthly salary for social insurance contribution is regulated as follows:

- The monthly salary for social insurance payment is the salary, salary allowance and other supplements specified in point a, section b1 point b and section c1 point c, clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH.

- The monthly salary for social insurance contribution for business managers receiving salary as prescribed in Point d, Clause 1, Article 2 of Decree 115/2015/ND-CP is the salary decided by the enterprise, except for full-time managers in state-owned single-member limited liability companies.

The monthly salary for social insurance contribution for cooperative managers and executives receiving salary as prescribed in Point d, Clause 1, Article 2 of Decree 115/2015/ND-CP is the salary decided by the members' congress.

- The monthly salary for social insurance contribution for non-professional representatives of state capital at economic groups, corporations, state-owned companies after equitization; limited liability companies with two or more members (hereinafter referred to as groups, corporations, companies) is the salary according to the salary regime of the agency or organization where they are working before being appointed as representatives of state capital.

The monthly salary for social insurance contribution for full-time representatives of state capital at corporations, general companies, and companies is the salary according to the salary regime decided by the corporation, general company, and company.

- During the time an employee stops working according to the provisions of the labor law but is still entitled to receive salary, the employee and the employer shall make compulsory social insurance payments according to the salary the employee receives during the time of stoppage of work.

2. Allowances not subject to social insurance in 2024

According to Clause 3, Article 30 of Circular 59/2015/TT-BLDTBXH (amended in Circular 06/2021/TT-BLDTBXH), the allowances not subject to social insurance are regulated as follows:

Monthly salary for compulsory social insurance does not include:

- Other benefits and welfare such as bonuses as prescribed in Article 104 of the 2019 Labor Code, innovation bonuses;

- Meal allowance;

- Allowances for gasoline, phone, travel, housing, babysitting, and childcare;

- Support when a worker has a relative who dies, when a worker has a relative who gets married, on the worker's birthday, and subsidies for workers in difficult circumstances due to work-related accidents or occupational diseases.

- Other allowances and subsidies are recorded as separate items in the labor contract as prescribed in Section c2, Point c, Clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH.

Thus, employees do not have to pay social insurance for the above allowances.

3. What is the maximum salary for social insurance contribution in 2024?

According to Article 89 of the Law on Social Insurance 2014, the monthly salary for compulsory social insurance is as follows:

- For employees subject to the salary regime prescribed by the State, the monthly salary for social insurance payment is the salary according to the scale, level, military rank and position allowances, seniority allowances beyond the framework, seniority allowances (if any).

For employees who are part-time workers in communes, wards and towns, the monthly salary for social insurance payment is the basic salary.

- For employees paying social insurance according to the salary regime decided by the employer, the monthly salary for social insurance payment is the salary and salary allowance according to the provisions of the law on labor.

From January 1, 2018 onwards, the monthly salary for social insurance contribution is the salary, salary allowances and other supplements as prescribed by the law on labor.

- In case the monthly salary specified above is 20 times higher than the basic salary, the monthly salary for social insurance contribution is equal to 20 times the basic salary.

Accordingly, Resolution 69/2022/QH15 stipulates that the current basic salary is 1.8 million VND/month.

Thus, according to the above regulations, the maximum compulsory social insurance salary in 2024 is 36,000,000 VND.

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