Regarding this issue, Vietnam Social Security replied:
Pursuant to Clause 2 and Clause 3, Article 30 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 and Clause 26, Article 1 of Circular 06/2021/TT-BLDTBXH dated July 7, 2021 of the Ministry of Labor - Invalids and Social Affairs, it is stipulated that:
From January 1, 2018 to December 31, 2020, the monthly salary for social insurance contribution is the salary, salary allowance and other supplements as prescribed in Point a, Clause 3, Article 4 of Circular No. 47/2015/TT-BLDTBXH.
From January 1, 2021 onwards, 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 No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Ministry of Labor - Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Labor Code on the content of labor contracts, Collective Bargaining Councils and occupations and jobs that have a negative impact on reproductive and child-rearing functions, specifically as follows:
Other additional social insurance contributions include: Additional payments determined at a specific amount along with the salary agreed upon in the labor contract and paid regularly in each pay period.
Thus, night shift allowance is only received when working (the specific amount is not determined in the labor contract, not paid regularly in each pay period) so it is not subject to social insurance, health insurance, accident insurance, and occupational disease insurance.
Minh Hoa (t/h)
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