According to the draft, the salary basis for compulsory social insurance contributions as stipulated in Point b, Clause 1, Article 31 of the Law on Social Insurance includes the monthly salary, consisting of: salary level for the job or position, salary allowances, and other supplements. The salary level for the job or position is determined based on the time (monthly) for the job or position according to the salary scale or salary table built by the labor user in accordance with Article 93 of the Labor Code and agreed upon in the labor contract.
The Ministry of Labor, Invalids, and Social Affairs is collecting opinions on the regulation of salary levels for compulsory social insurance contributions. Photo: Chinhphu.vn.
Salary allowances are meant to compensate for working conditions, the complex nature of the job, living conditions, and the attractiveness of the job, which the salary level mentioned in Point a of this Clause may not have fully taken into account. These allowances are agreed upon in the labor contract and are not dependent on or subject to variation based on the employee’s productivity, work process, or quality of work.
Other supplements refer to specific monetary amounts determined along with the salary level mentioned in Point a of this Clause, agreed upon in the labor contract, and paid regularly and stably in each salary payment. These do not include supplements that are dependent on or subject to variation based on the employee’s productivity, work process, or quality of work.
In this draft, the Ministry of Labor, Invalids, and Social Affairs proposes to define the salary basis for compulsory social insurance contributions for non-specialized staff at the commune level and in villages and residential areas (as specified in Point k, Clause 1, Article 2 of the Law on Social Insurance).
According to current regulations, the salary basis for social insurance contributions for non-specialized staff at the commune level is the basic salary level. However, these staff members currently receive allowances from the central budget allocated to local authorities, ranging from 1.5 to 2 times the basic salary level.
The Ministry of Labor, Invalids, and Social Affairs proposes to define the salary basis for compulsory social insurance contributions for non-specialized staff at the commune level and in villages and residential areas as their monthly allowances. Therefore, the salary basis for social insurance contributions for the subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance shall be the monthly allowance of the non-specialized staff at the commune level and in villages and residential areas.
In cases where the monthly allowance of the non-specialized staff at the commune level and in villages and residential areas is lower than the minimum salary basis for compulsory social insurance contributions, the salary basis for social insurance contributions shall be equal to the minimum salary basis for compulsory social insurance contributions as prescribed in Point d, Clause 1, Article 31 of the Law on Social Insurance.
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