Paying social insurance with both fixed salary and allowances
About the salary calculation plan as a basis for payment Social Insurancedraft Law Social insurance offers 2 options:
Option 1 keeps according to current regulations: salary calculated for social insurance includes monthly salary, salary allowance, and other additional amounts that can determine the specific amount.
Option 2: Salary calculated for social insurance payment includes salary and salary allowances and other additional payments as prescribed (except for bonuses and out-of-work support).
Content summarizing comments and suggestions The draft law shows that there is a group of opinions that suggest implementing option 1 to inherit the current regulations and be consistent with practice. According to the drafting committee, the actual monthly salary and salary allowances are relatively stable and acceptable paid regularly.
However, there are many comments suggesting implementation of option 2. The reason for this calculation is that the amount of money used as a basis for social insurance payment will be plus many other additional amounts according to regulations. regulations of labor law. Thus, the payment rate employees’ insurance is upgraded to the following benefits This is also higher.
Based on considering the advantages and disadvantages of each option, feasibility and harmonizing the interests of the parties in the context of current practical conditions, the agency in charge of drafting and finalizing the above regulations The basis for option 1.
However, this option is more specifically specified in the direction that the salary used as the basis for paying social insurance is the monthly salary, including the salary, salary allowances, and other additional payments that are regularly paid. regularly and stably in each pay period.
On that basis, the Government will make detailed regulations to specifically determine the amounts payable that are not subject to compulsory social insurance; Determination of monthly salary in case of hourly, weekly, and contractual salary agreements.
Social insurance contributions are based on the highest regional minimum salary
< p>There are also units that suggest taking the threshold of 2,000,000 VND and 36,000,000 VND as the salary as the basis for paying the lowest and highest compulsory social insurance.
However, it would not be in accordance with the authority to assign The Government adjusts salaries as a basis for the lowest and highest social insurance contributions based on the increase in the consumer price index and economic growth.
According to the Ministry of Labor, War Invalids and Social Affairs Law Social insurance in 2014 stipulates that the highest monthly salary paid for social insurance is 20 times the base salary.
However, according to the orientation of reform According to the salary policy in Resolution No. 27-NQ/TW, there will no longer be a “base salary”. Therefore, in accordance with the policy of Resolution No. 27-NQ/TW, the drafting agency said It is necessary to amend the highest monthly salary paid for social insurance in a direction that is not tied to the base salary.
The highest monthly salary paid for social insurance from July 1 to is 36,000,000 VND The lowest compulsory social insurance payment applicable to some specific groups of people (receiving living allowances) is 1,800,000 VND.
That is why the agency in charge of drafting the bill believes that it should be Amend the regulations in the direction of determining the highest and lowest social insurance contributions based on the highest monthly minimum wage announced by the Government according to the provisions of the Labor Code.
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