Regarding this issue, Tay Ninh Provincial Social Insurance responded as follows:

Based on the provisions of the Social Insurance Law No. 41/2024/QH15, the salary used as the basis for compulsory social insurance contributions is stipulated as follows:

For employees subject to the salary regime decided by the employer, the salary used as the basis for compulsory social insurance contributions is the monthly salary, including the salary according to the job or position, salary allowances and other additional amounts agreed to be paid regularly and stably in each salary payment period.

Pursuant to the provisions of Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 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:

"c) Other additional amounts as agreed by the two parties as follows:

... c2) Additional amounts that cannot be determined in a specific amount along with the agreed salary in the labor contract, paid regularly or irregularly in each pay period associated with the work process and work performance of the employee.

For other regimes and benefits such as bonuses as prescribed in Article 104 of the Labor Code, initiative bonuses; mid-shift meal allowances; allowances for gasoline, telephone, travel, housing, childcare, childcare; support when an employee has a relative who dies, the person Workers whose relatives get married, workers' birthdays, allowances for workers in difficult circumstances due to work accidents, occupational diseases and other support and allowances are recorded as separate items in the labor contract".

Thus, you can compare with the above regulations to know the types of allowances that must pay social insurance.

For allowances for meals, gasoline, telephone, housing, child support, and clothing, if recorded as separate items in the labor contract, these are not included in the social insurance contribution.