Update day: July 31 , 2026
Guidance on Determining Allowances Not Subject to Social Insurance Contributions
To better understand the allowances that are not subject to social insurance payment as well as to distinguish them from the allowances that are included in the basis for compulsory social insurance contributions, it is necessary to first understand the salary as the basis for paying social insurance under the current regulations.
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Content:
- Salaries used as the basis for compulsory social insurance contributions include
- Below is a summary of allowances that are not included in the basis for compulsory social insurance contributions.
- Allowances based on productivity / KPI / Sales
- Maximum cap for social insurance contributions increases
