Are personal contributions deducted from pensionable wages?

According to Clause 4, Article 3 of Decree No. 177/2024/ND-CP dated December 31, 2024 of the Government stipulating the regime and policies for cases of non-re-election, reappointment and cadres who quit their jobs or retire at will: "Current salary is the actual monthly salary received in the month immediately preceding retirement. Actual monthly salary includes: Position salary or salary according to rank, grade, position allowances, seniority allowances beyond the framework, seniority allowances, salary retention difference, responsibility allowances for members at all levels (if any)".

Mr. Chu Quoc Viet (Ha Nam) asked, does the actual monthly salary received in the month immediately before retirement have to be deducted from personal contributions such as social insurance, health insurance,...?

Regarding this issue, the Ministry of Home Affairs responded as follows:

According to the provisions of Decree No. 177/2024/ND-CP, the actual salary received in the previous month includes salary levels, allowances, reserve differences, etc., and does not stipulate the deduction of individual contributions as in the question of Mr. Chu Quoc Viet.

Government.vn

Source: https://baochinhphu.vn/tien-luong-de-tinh-che-do-huu-co-tru-cac-khoan-dong-gop-ca-nhan-102250415181922603.htm