Sending comments to the 7th Session, the XIV National Assembly, voters of Hai Phong city proposed that the authorities detail and clearly stipulate other extra incomes for calculation social insurance premiums, as a basis for collecting social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance.

Regarding this issue, the Ministry of Labor, Invalids and Social Affairs responded to voters of Hai Phong city as follows:

The monthly salary on which compulsory social insurance premiums are based stipulated in Article 89 of the Law on Social Insurance, Article 17 of Decree No. 115/2015/ND-CP dated November 11, 2015 of the Government and guided in detail in Article 30 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labor, Invalids and Social Affairs.

According to the regulations of the above documents, from January 1, 2018 onwards, the monthly salary on which compulsory social insurance premiums are based for employees who pay social insurance premiums according to the employer-decided salary regime are their salary, and salary-based allowance and other amounts as prescribed in Clause 1, Point a, Clause 2, and Point a, Clause 3, Article 4 of Circular No. 47/2015/TT-BLDTBXH dated November 16, 2015 of the Ministry of Labor, Invalids and Social Affairs.

According to the regulations of Point a, Clause 3, Article 4 of Circular No. 47/2015/TT-BLDTBXH, other extra payments for calculation in monthly salary on which social insurance premiums are based, are measured extra payments, and the contractual salary mentioned in the labor contract, that is paid regularly in each period of salary payment.

Besides, Clause 3, Article 30 of Circular No. 59/2015/TT-BLDTBXH also stipulates the monthly salary on which compulsory social insurance premiums are based does not include the other benefits and welfare.

Thus, the Law on Social Insurance, Decree No. 115/2015/ND-CP and Circular No. 59/2015/TT-BLDTBXH have stipulated other extra payments for calculation social insurance premiums, payments which not included in monthly salary on which compulsory social insurance premiums are based.

Currently, according to the regulations of the Labor Code, formulation of wage scales and wage tables is the responsibility of employers, there is not a list of other extra payments generally applied to enterprises. Therefore, it is not possible to specify the names of other extra payments for the calculation of compulsory social insurance as proposed by voters.