Official Letter No. 626/QLT-KHTH, issued by the Vietnam Social Security on August 12, 2025

For employees working under an indefinite-term labor contract or a fixed-term labor contract of one month or longer, the wages used as the basis for compulsory social insurance contributions are the monthly wages, which include salary based on the position or job, allowances, and other supplementary payments.

• The salary based on the position or job is calculated in accordance with the wage table prepared by the employer in compliance with Article 93 of the Labor Code, and corresponds to the (monthly) working hours agreed upon in the labor contract for the respective position or job.
• Allowances intended to compensate for working conditions, job complexity, living conditions, or the degree of attractiveness to employees are not considered or are insufficiently considered in the salary under Article 7, Clause 1(a) of Decree No. 158/2025/ND-CP, and are agreed upon in the labor contract. Allowances that fluctuate according to the employee’s productivity, work process, or job quality are not included.
• Other supplementary payments are determined in accordance with Article 7, Clause 1(a) of Decree No. 158/2025/ND-CP, with specific amounts identified together with the salary, agreed in the labor contract, and paid regularly and stably during each pay period. Other supplementary payments that fluctuate according to the employee’s productivity, work process, or job quality are not included.
• Bonuses, incentive payments, and other schemes under Article 104 of the Labor Code, as well as welfare benefits, meals during break times, fuel, telephone, transportation, housing allowances, childcare and parenting allowances, subsidies in the event of death or marriage of the employee’s relatives, the employee’s birthday, work accidents, or occupational diseases, and other allowances or subsidies, if specifically listed in the labor contract, are not included in the wages used as the basis for compulsory social insurance contributions.

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