Ms. Nguyen Thi Cam Tien (Tay Ninh) asked, if the labor contract shows the content of product salary, the labor contract salary: 5,330,000 VND/month. The labor contract salary, salary allowance (if any) is used to pay social insurance, health insurance, unemployment insurance and other regimes according to the provisions of the Labor Code, however, the salary payment slip shows the product salary as 7,000,000 VND/month, so what is the salary used as the basis for compensation and allowance for occupational accidents?

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

Point b, Clause 2, Article 5 of Circular No. 28/2021/TT-BLDTBXH dated December 28, 2021 stipulates: "For employees working under a labor contract, the monthly salary includes the salary, salary allowance and other supplements that the two parties have determined in the labor contract". Therefore, to determine the salary as the basis for calculating compensation and allowances for employees who have occupational accidents, it is necessary to base it on the labor contract.

Point a, Clause 9, Article 2 of Circular No. 11/2021/TT-BLDTBXH dated September 30, 2021 guiding the functions, tasks and powers of the Department of Labor - Invalids and Social Affairs under the Provincial People's Committee and the Department of Labor - Invalids and Social Affairs under the District People's Committee stipulates that the Department of Labor - Invalids and Social Affairs: "Guide and organize the implementation of legal provisions on occupational safety and hygiene; on working hours, rest hours within the locality; Month of action on occupational safety and hygiene".

We request that you provide relevant records and documents to the local Department of Labor - Invalids and Social Affairs (now the Department of Home Affairs) for detailed instructions.