The salary serving as the basis for payment of compulsory insurance premiums includes the salary, allowances and other additional amounts as prescribed by labour law[1]. Pursuant to the guiding documents, allowances and other additional amounts do not include bonuses[2].
From the analysis above, the salary serving as the basis for payment of compulsory insurance premiums will exclude all bonuses. Furthermore, salary is an agreement between the parties in LCs so it is not against the law for Employers to set a fixed salary (as agreed with Employees) excluding bonuses in order to pay compulsory insurance premiums required by labour law after the Employees have reached the ceiling level of salary in the salary scale.
[1]Article 89 Law on SI
[2]Article 3.1 Circular 23/2015/TT-BLĐTBXH dated 23/06/2015