15 income items are not subject to compulsory social insurance contributions in Vietnam

15 income items are not subject to compulsory social insurance contributions in Vietnam

The Vietnam Department of Wages and Social Insurance issued Official Letter 1198/CTL&BHXH-BHXH dated September 5, 2025 (Official Letter 1198/CTL&BHXH-BHXH) providing guidance on wages as the basis for compulsory social insurance contributions.

Section 2 of Official Letter 1198/CTL&BHXH-BHXH clearly details 15 income items are not subject to compulsory social insurance contributions according to  Clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH, specifically as follows:

(1) Bonuses as stipulated in Article 104 of the Labor Code based on production and business results and the level of work completion of employees;
(2) Innovation bonuses;
(3) Mid-shift meal allowance;
(4) Fuel allowance for transporation;
(5) Telephone allowance;
(6) Travel allowance;
(7) Housing allowance;
(8) Childcare money allowance;
(9) Children support allowance;
(10) Allowance for the death of a family member of the employee;
(11) Allowance for the marriage of a family member of the employee;
(12) Allowance for the employee”s birthday;
(13) Allowance for employees facing difficult circumstances due to work accidents;
(14) Allowances for workers facing difficult circumstances due to occupational diseases
(15) Other support and allowances recorded as separate items in the labor contract as stipulated in clause c2, point c, clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH: Additional amounts not specified along with the agreed salary in the labor contract, paid regularly or irregularly in each pay period, linked to the work process and work performance of the employee.

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