Income not included in social insurance contributions in 2026

YouMe Law Company Limited said: Section 2 of Official Dispatch 1198/CTL&BHXH-BHXH in 2025 stipulates:

For other regimes and benefits recorded as separate items in the labor contract as prescribed in Clause 5, Article 3 of Circular No. 10/2020/TT-BLĐTBXH of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs), it is not the salary used as a basis for calculating compulsory social insurance contributions.

Referring to the provisions of Clause 5, Article 3 of Circular 10/2020/TT- BLĐTBXH, allowances recorded as separate items in labor contracts according to legal regulations will not be required to pay compulsory social insurance, specifically as follows:

(1) Bonus for attendance allowance for employees based on production and business results, and the level of work completion of employees;

2) Innovation prize money;

(3) Mid-shift meal money;

(4) Fuel assist;

(5) Phone support;

(6) Travel assistance;

(7) Housing support;

(8) Support for childcare fees;

(9) Supporting raising young children;

(10) Support when employees have relatives who die;

(11) Support when employees have relatives marrying;

(12) Support when employees have birthdays;

(13) Subsidies for workers in difficult circumstances when suffering from labor accidents;

(14) Subsidies for workers in difficult circumstances when suffering from occupational diseases.

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