Official Document 6101/BHXH-QLT This is a document that many accountants and business owners are seeking to read to resolve a very practical issue: should monthly allowances for telephone, transportation, and housing for employees be included in the calculation of mandatory social insurance contributions? This issue directly affects the payroll fund, personnel costs, and social insurance obligations of businesses, so any inaccuracy could lead to the risk of retroactive collection or penalties for violations later on.
To address this issue, on July 31, 2026, the Ho Chi Minh City Social Insurance (BHXH) issued Official Letter 6101/BHXH-QLT in response to AZVLAW Law Firm, clarifying further details regarding the basis for calculating mandatory social insurance contributions for employee support and welfare benefits. This article will decode the entire content of the official letter, compare it with current legal regulations, and provide practical guidance for accounting and human resources departments within businesses.
Overview of Official Letter 6101/BHXH-QLT
In terms of form, this is an administrative document with the following general information:
| Category | Content |
| Number | 6101/BHXH-QLT |
| Issuing authority | Ho Chi Minh City Social Insurance |
| Date of issuance | 31/7/2026 |
| Signer | Mr. Nguyen Quoc Thanh – Deputy Director (signing on behalf of the Director) |
| Abstract | Responding to Document No. 08/2026-AZVLAW |
| Main receiving location | AZVLAW Law Firm (address in Go Vap Ward, Ho Chi Minh City) |
Therefore, this is a direct response to the request for clarification from AZVLAW Law Firm.
Key points to note: Official document 6101/BHXH-QLT is not a standalone guidance document, but rather part of a continuous exchange between businesses and the Social Insurance agency:
- AZVLAW Law Firm Co., Ltd. sent document number 06/2026-AZVLAW requesting guidance on the basis for paying social insurance contributions.
- The Social Insurance Department of Ho Chi Minh City responded with Official Letter 4916/BHXH-QLT dated June 30, 2026.
- Because some points remain unclear, AZVLAW continues to send document number 08/2026-AZVLAW requesting further clarification.
- The Social Insurance Department of Ho Chi Minh City issued Official Letter 6101/BHXH-QLT to provide supplementary answers and reiterate previously issued guidelines.
Main content of Official Letter 6101/BHXH-QLT
Official document 6101/BHXH-QLT focuses on addressing three main groups of issues that businesses often encounter in practice:
- Are allowances for telephone, travel, and housing included in the salary used for calculating social insurance contributions?
- Authority to determine other welfare benefits;
- Documents and records required when reporting an increase in the number of employees or adjusting contribution levels.
Are allowances for telephone, travel, and housing included in the calculation of social insurance contributions?
This is the content that businesses are most interested in. According to Official Letter 6101/BHXH-QLT, if telephone, travel, and housing support allowances are provided... record it as a separate entry. in the employment contract in accordance with the regulations at Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH According to the Decision of the Minister of Labour, Invalids and Social Affairs (now the Ministry of Interior) dated November 12, 2020, these amounts... not salary, therefore not used as a basis for calculating mandatory social insurance contributions..
Points that accountants need to pay special attention to: Official document 6101/BHXH-QLT clearly states that this is correct. Even if the support payments are fixed and paid regularly on a monthly basis.In other words, the stability or periodicity of the payment is not the determining factor in whether it constitutes salary; the determining factor is the nature of the payment and how it is expressed in the employment contract.
Regarding the basis for determining the salary level used as the basis for mandatory social insurance contributions, the Official Letter affirms that it is: The terms agreed upon in the employment contract comply with legal regulations..
This is a guiding principle that businesses need to adhere to when structuring salaries, allowances, and benefits in employment contracts.
Are other benefits and entitlements subject to guidance by the Social Insurance agency?
Another important aspect is the clear delineation of authority. Accordingly, the conditions for determining what constitutes other benefits and entitlements should be defined. This is not within the authority of the Social Insurance agency to provide guidance..
Regarding the legal basis, the salary used as the basis for mandatory social insurance contributions is determined according to the salary stated in the labor contract, specifically as stipulated in point b, clause 1, Article 31 of the Social Insurance Law No. 41/2024/QH15, and detailed in clause 1, Article 7 of Decree No. 158/2025/NĐ-CP.
Regarding administrative procedures, Official Letter 6101/BHXH-QLT also clarifies:
For applications to report an increase in the number of employees or adjustments to contribution levels, the Social Insurance agency does not require the employer to provide invoices or supporting documents.
The employer will base the records on the labor contract, contract addendum, etc., agreed upon and concluded with the employee; the employer will self-declare, take responsibility for, and be responsible for storing the labor contract, contract addendum, payroll records, etc., for inspection and verification purposes when requested by the competent authority.
Reiterating and reinforcing the guidance in Official Letter 4916/BHXH-QLT
Official document 6101/BHXH-QLT once again confirms:
The guidelines regarding telephone, travel, and housing allowances were outlined by the Ho Chi Minh City Social Insurance Agency in Official Letter No. 4916/BHXH-QLT dated June 30, 2026, and are reiterated in this same letter.
At the same time, Official Letter 6101/BHXH-QLT also clarifies how the Social Insurance agency will organize the verification and comparison of data with employers in the coming period. Specifically, the Social Insurance agency will base its actions on the documents that the employer has used as the basis for declaring and deducting social insurance contributions, including:
- Employment contract;
- Contract addendum;
- Payroll;
- Time sheets and payroll regulations.
To conduct a review and guide units to comply with regulations. This is very practical information, helping businesses proactively prepare and complete internal documents before being inspected.
What factors determine eligibility for financial assistance and benefits?
Official document 6101/BHXH-QLT also responds to AZVLAW's request for guidance on how to determine employee support and benefits. Accordingly, this matter... It depends on the nature of the activities and business of each employer.This includes agreements between employees and employers recorded in labor contracts, collective bargaining agreements, wage and bonus regulations, and specific regulations of each unit.
Because these contents are related to labor policyOfficial document 6101/BHXH-QLT confirms This is not within the scope of guidance of the Ho Chi Minh City Social Insurance Agency..
For small and medium-sized enterprises that do not have a sufficiently strong internal accounting department to continuously update information, the solution is... outsource accounting services Choosing professional and reputable agencies will give businesses greater peace of mind regarding compliance, save time, and minimize legal risks related to social insurance.
What should businesses take note of after Circular 6101/BHXH-QLT?
Review the employment contract.
Following the issuance of Circular 6101/BHXH-QLT, the first thing the accounting and human resources departments should do is review all applicable employment contracts to ensure that any allowances for telephone, travel, and housing (if applicable) are clearly separated into distinct items and not included in the salary or salary allowances. Ambiguous or unclear wording in employment contracts is a common reason why allowances are mistakenly identified as part of the salary used as the basis for social insurance contributions.
Standardize archival records.
Since the Official Letter affirms that the unit is responsible for self-declaration, self-responsibility, and self-storage of records for inspection purposes, businesses need to establish a systematic record-keeping process including: labor contracts, contract appendices, payrolls, attendance records, wage payment regulations, and collective labor agreements. These are the documents that the Social Insurance agency will rely on when conducting inspections and data verification, in accordance with the spirit of the Official Letter.
Identify the risks if the nature of the assistance is misrepresented.
If a business misrepresents the nature of support and benefits, for example, calling them "support" when they are actually part of a fixed salary tied to a job position, the Social Insurance agency will inspect and verify the records according to the instructions in the Official Letter. The business may then face the risk of having to pay back social insurance contributions, late payment interest, or even administrative penalties. Therefore, establishing clear and accurate salary scales and compensation regulations from the outset is a prerequisite for preventing this risk.
For businesses that lack the dedicated resources to conduct their own audits, using accounting consulting services This is a solution that helps minimize errors when applying legal guidelines.
Conclusion and recommendations
In summary, Official Letter 6101/BHXH-QLT from the Ho Chi Minh City Social Insurance agency has clarified three core points:
- Telephone, travel, and housing allowances, if stipulated as separate items in the labor contract in accordance with regulations, are not included in the basis for mandatory social insurance contributions, regardless of whether they are fixed monthly or not.
- Determining other benefits and entitlements falls under the labor policy of each enterprise and is not within the authority of the Social Insurance agency to provide guidance.
- Businesses are responsible for self-declaration and must proactively maintain records for inspection and verification purposes.
Recommendations from MAN – Master Accountant Network:
- Review all current employment contracts and standardize the presentation of salary and benefits.
- Establish a comprehensive record-keeping system, ready for inspections and verifications by the Social Insurance agency.
If there are still difficulties in a specific situation, businesses should proactively seek advice. full accounting service It is important to seek guidance from specialized and experienced units like MAN to ensure accurate instructions and avoid misapplication that could lead to future risks.
Contact MAN – Master Accountant Network For free support and advice!
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Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkHe is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.
Frequently Asked Questions about Official Letter 6101/BHXH-QLT
Are telephone, travel, and housing allowances subject to social insurance contributions according to Circular 6101/BHXH-QLT?
If these amounts are recorded as separate items in the labor contract according to Clause 5, Article 3 of Circular 10/2020/TT-BLDTBXH, they are not considered wages and cannot be used as a basis for calculating mandatory social insurance contributions, even if they are paid fixed and stable monthly.
Do businesses need to submit invoices and supporting documents when reporting an increase in the number of employees or adjusting contribution levels?
According to Official Letter 6101/BHXH-QLT, the Social Insurance agency does not require the employer to provide invoices or supporting documents. The employer self-declares based on the signed labor contract and contract addendum, and is responsible for maintaining and storing the records for future inspections.
Can businesses decide for themselves what constitutes other benefits?
In principle, the determination of support and benefits depends on the nature of each unit's operations and business activities, and the agreement between the employee and the employer, as recorded in the labor contract, collective labor agreement, and salary and bonus regulations under the Labor Code. This is a matter of the enterprise's labor policy, not within the authority of the Social Insurance agency to provide guidance, so enterprises need to develop and clearly record this information in their internal records.
What is the basis for determining the salary used as the basis for mandatory social insurance contributions?
The basis for determining the salary level for mandatory social insurance contributions is the content agreed upon in the labor contract in accordance with the law, specifically point b, clause 1, Article 31 of the Social Insurance Law No. 41/2024/QH15 and clause 1, Article 7 of Decree No. 158/2025/NĐ-CP.
