The Ministry of Labor, Struggle Invalids and Social Affairs lately issued Round 06/2021 stipulating the idea for obligatory social insurance coverage fee. Accordingly, Clause 26, Article 1 of Round 06 amending Clauses 2 and three, Article 30 of Round 59 on the month-to-month wage on which obligatory social insurance coverage premiums are primarily based is as follows:
From January 1, 2021 onward, the month-to-month wage on which social insurance coverage premiums are primarily based is the wage, wage allowance and different further funds together with:
– Wage in response to job or title.
– Wage allowances to compensate for elements on working circumstances, job complexity, dwelling circumstances, stage of labor attraction that the wage agreed within the labor contract has not been taken under consideration or incomplete calculation.
– Further quantities are decided with a particular wage together with the wage agreed within the labor contract and paid frequently in every pay interval.
In the meantime, Round 59 stipulates that, from January 1, 2018, the month-to-month wage on which social insurance coverage premiums are primarily based is the wage and wage allowances together with:
– The time-based wage of the job or title in response to the wage scale, the wage desk constructed by the employer that has been agreed upon by the 2 events or the wage calculated over time to find out the product unit value or package deal wage. .
– Wage allowances to compensate for elements akin to working circumstances, job complexity, dwelling circumstances, and stage of labor attraction that the wage agreed upon within the labor contract has not been taken under consideration or incomplete calculation.
As well as, the bonus underneath Article 103 of the Labor Code 2012 which isn’t included within the month-to-month wage for which obligatory social insurance coverage is paid can also be amended to be a bonus underneath Article 104 of the Labor Code.
This Round takes impact from September 1, 2021.
Thus, in response to the steering of Round 06/2021, the idea for paying further obligatory social insurance coverage premiums might be decided the precise quantity together with the wage agreed within the contract. The bonus is not going to be counted in direction of the social insurance coverage premium fee base.
