{"id":9538,"date":"2026-08-11T09:11:21","date_gmt":"2026-08-11T02:11:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9538"},"modified":"2026-08-11T09:11:48","modified_gmt":"2026-08-11T02:11:48","slug":"cong-van-6101-bhxh-qlt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/","title":{"rendered":"Official document 6101\/BHXH-QLT provides guidance on the basis for mandatory social insurance contributions for welfare benefits."},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-6101-bhxh-qlt-khong-phai-moi-khoan-ho-tro-co-dinh-va-duoc-chi-tra-on-dinh-hang-thang-deu-p-27514-229506.html\" target=\"_blank\" rel=\"noopener\">Official Document 6101\/BHXH-QLT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Tong_quan_Cong_van_6101BHXH-QLT\" >Overview of Official Letter 6101\/BHXH-QLT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Noi_dung_chinh_cua_Cong_van_6101BHXH-QLT\" >Main content of Official Letter 6101\/BHXH-QLT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Khoan_ho_tro_dien_thoai_di_lai_nha_o_co_tinh_vao_can_cu_dong_BHXH_khong\" >Are allowances for telephone, travel, and housing included in the calculation of social insurance contributions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Che_do_va_phuc_loi_khac_co_thuoc_tham_quyen_huong_dan_cua_co_quan_BHXH_khong\" >Are other benefits and entitlements subject to guidance by the Social Insurance agency?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Nhac_lai_va_cung_co_huong_dan_tai_Cong_van_4916BHXH-QLT\" >Reiterating and reinforcing the guidance in Official Letter 4916\/BHXH-QLT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Cach_xac_dinh_cac_khoan_ho_tro_phuc_loi_phu_thuoc_vao_dau\" >What factors determine eligibility for financial assistance and benefits?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Doanh_nghiep_can_luu_y_gi_sau_Cong_van_6101BHXH-QLT\" >What should businesses take note of after Circular 6101\/BHXH-QLT?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Ra_soat_lai_hop_dong_lao_dong\" >Review the employment contract.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Chuan_hoa_ho_so_luu_tru\" >Standardize archival records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Nhan_dien_rui_ro_neu_ghi_nhan_sai_ban_chat_khoan_ho_tro\" >Identify the risks if the nature of the assistance is misrepresented.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Cau_hoi_thuong_gap_ve_Cong_van_6101BHXH-QLT\" >Frequently Asked Questions about Official Letter 6101\/BHXH-QLT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Khoan_ho_tro_dien_thoai_di_lai_nha_o_co_phai_dong_BHXH_khong_theo_Cong_van_6101BHXH-QLT\" >Are telephone, travel, and housing allowances subject to social insurance contributions according to Circular 6101\/BHXH-QLT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Doanh_nghiep_co_can_nop_hoa_don_chung_tu_khi_bao_tang_lao_dong_dieu_chinh_muc_dong_khong\" >Do businesses need to submit invoices and supporting documents when reporting an increase in the number of employees or adjusting contribution levels?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Doanh_nghiep_co_tu_quyet_dinh_duoc_khoan_nao_la_phuc_loi_khac_khong\" >Can businesses decide for themselves what constitutes other benefits?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6101-bhxh-qlt\/#Tien_luong_lam_can_cu_dong_BHXH_bat_buoc_duoc_xac_dinh_dua_tren_dau\" >What is the basis for determining the salary used as the basis for mandatory social insurance contributions?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Cong_van_6101BHXH-QLT\"><\/span><b>Overview of Official Letter 6101\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In terms of form, this is an administrative document with the following general information:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Category<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Number\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6101\/BHXH-QLT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Issuing authority<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho Chi Minh City Social Insurance<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Date of issuance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Signer\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mr. Nguyen Quoc Thanh \u2013 Deputy Director (signing on behalf of the Director)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Abstract<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Responding to Document No. 08\/2026-AZVLAW<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Main receiving location<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">AZVLAW Law Firm (address in Go Vap Ward, Ho Chi Minh City)\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"> Therefore, this is a direct response to the request for clarification from AZVLAW Law Firm.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Key points to note: <\/b><span style=\"font-weight: 400;\">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:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AZVLAW Law Firm Co., Ltd. sent document number 06\/2026-AZVLAW requesting guidance on the basis for paying social insurance contributions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Social Insurance Department of Ho Chi Minh City responded with Official Letter 4916\/BHXH-QLT dated June 30, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Because some points remain unclear, AZVLAW continues to send document number 08\/2026-AZVLAW requesting further clarification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Social Insurance Department of Ho Chi Minh City issued Official Letter 6101\/BHXH-QLT to provide supplementary answers and reiterate previously issued guidelines.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chinh_cua_Cong_van_6101BHXH-QLT\"><\/span><b>Main content of Official Letter 6101\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9539\" aria-describedby=\"caption-attachment-9539\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9539\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi.jpg\" alt=\"C\u00f4ng v\u0103n 6101\/BHXH-QLT h\u01b0\u1edbng d\u1eabn c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u00fac l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6101_BHXH-QLT-huong-dan-can-cu-dong-BHXH-bat-buoc-doi-voi-khoan-phuc-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9539\" class=\"wp-caption-text\">Official document 6101\/BHXH-QLT provides guidance on the basis for mandatory social insurance contributions for welfare benefits.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6101\/BHXH-QLT focuses on addressing three main groups of issues that businesses often encounter in practice:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are allowances for telephone, travel, and housing included in the salary used for calculating social insurance contributions?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Authority to determine other welfare benefits;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents and records required when reporting an increase in the number of employees or adjusting contribution levels.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_ho_tro_dien_thoai_di_lai_nha_o_co_tinh_vao_can_cu_dong_BHXH_khong\"><\/span><b>Are allowances for telephone, travel, and housing included in the calculation of social insurance contributions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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... <\/span><b>record it as a separate entry.<\/b><span style=\"font-weight: 400;\"> in the employment contract in accordance with the regulations at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Thong-tu-10-2020-TT-BLDTBXH-huong-dan-Bo-luat-Lao-dong-noi-dung-hop-dong-lao-dong-454406.aspx\" target=\"_blank\" rel=\"noopener\">Clause 5, Article 3 of Circular No. 10\/2020\/TT-BLDTBXH <\/a><\/span><\/strong><span style=\"font-weight: 400;\">According to the Decision of the Minister of Labour, Invalids and Social Affairs (now the Ministry of Interior) dated November 12, 2020, these amounts... <\/span><b>not salary<\/b><span style=\"font-weight: 400;\">, therefore <\/span><b>not used as a basis for calculating mandatory social insurance contributions.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Points that accountants need to pay special attention to: <\/b><span style=\"font-weight: 400;\">Official document 6101\/BHXH-QLT clearly states that this is correct. <\/span><b>Even if the support payments are fixed and paid regularly on a monthly basis.<\/b><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the basis for determining the salary level used as the basis for mandatory social insurance contributions, the Official Letter affirms that it is: <\/span><b>The terms agreed upon in the employment contract comply with legal regulations.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a guiding principle that businesses need to adhere to when structuring salaries, allowances, and benefits in employment contracts.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_va_phuc_loi_khac_co_thuoc_tham_quyen_huong_dan_cua_co_quan_BHXH_khong\"><\/span><b>Are other benefits and entitlements subject to guidance by the Social Insurance agency?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another important aspect is the clear delineation of authority. Accordingly, the conditions for determining what constitutes other benefits and entitlements should be defined. <\/span><b>This is not within the authority of the Social Insurance agency to provide guidance.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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\/N\u0110-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding administrative procedures, Official Letter 6101\/BHXH-QLT also clarifies:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhac_lai_va_cung_co_huong_dan_tai_Cong_van_4916BHXH-QLT\"><\/span><b>Reiterating and reinforcing the guidance in Official Letter 4916\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6101\/BHXH-QLT once again confirms:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">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.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employment contract;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract addendum;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payroll;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time sheets and payroll regulations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_cac_khoan_ho_tro_phuc_loi_phu_thuoc_vao_dau\"><\/span><b>What factors determine eligibility for financial assistance and benefits?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6101\/BHXH-QLT also responds to AZVLAW&#039;s request for guidance on how to determine employee support and benefits. Accordingly, this matter... <\/span><b>It depends on the nature of the activities and business of each employer.<\/b><span style=\"font-weight: 400;\">This includes agreements between employees and employers recorded in labor contracts, collective bargaining agreements, wage and bonus regulations, and specific regulations of each unit.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Because these contents are related to <\/span><b>labor policy<\/b><span style=\"font-weight: 400;\">Official document 6101\/BHXH-QLT confirms <\/span><b>This is not within the scope of guidance of the Ho Chi Minh City Social Insurance Agency.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For small and medium-sized enterprises that do not have a sufficiently strong internal accounting department to continuously update information, the solution is...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Choosing professional and reputable agencies will give businesses greater peace of mind regarding compliance, save time, and minimize legal risks related to social insurance.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_sau_Cong_van_6101BHXH-QLT\"><\/span><b>What should businesses take note of after Circular 6101\/BHXH-QLT?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9540\" aria-describedby=\"caption-attachment-9540\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9540\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec sau C\u00f4ng v\u0103n 6101\/BHXH-QLT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-luu-y-gi-sau-Cong-van-6101_BHXH-QLT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9540\" class=\"wp-caption-text\">What should businesses take note of after Official Letter 6101\/BHXH-QLT?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_hop_dong_lao_dong\"><\/span><b>Review the employment contract.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_hoa_ho_so_luu_tru\"><\/span><b>Standardize archival records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_rui_ro_neu_ghi_nhan_sai_ban_chat_khoan_ho_tro\"><\/span><b>Identify the risks if the nature of the assistance is misrepresented.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business misrepresents the nature of support and benefits, for example, calling them &quot;support&quot; 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that lack the dedicated resources to conduct their own audits, using <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\">accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is a solution that helps minimize errors when applying legal guidelines.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, Official Letter 6101\/BHXH-QLT from the Ho Chi Minh City Social Insurance agency has clarified three core points:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are responsible for self-declaration and must proactively maintain records for inspection and verification purposes.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recommendations from MAN \u2013 Master Accountant Network:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all current employment contracts and standardize the presentation of salary and benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish a comprehensive record-keeping system, ready for inspections and verifications by the Social Insurance agency.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If there are still difficulties in a specific situation, businesses should proactively seek advice. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_6101BHXH-QLT\"><\/span><b>Frequently Asked Questions about Official Letter 6101\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_ho_tro_dien_thoai_di_lai_nha_o_co_phai_dong_BHXH_khong_theo_Cong_van_6101BHXH-QLT\"><\/span><b>Are telephone, travel, and housing allowances subject to social insurance contributions according to Circular 6101\/BHXH-QLT?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_can_nop_hoa_don_chung_tu_khi_bao_tang_lao_dong_dieu_chinh_muc_dong_khong\"><\/span><b>Do businesses need to submit invoices and supporting documents when reporting an increase in the number of employees or adjusting contribution levels?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_tu_quyet_dinh_duoc_khoan_nao_la_phuc_loi_khac_khong\"><\/span><b>Can businesses decide for themselves what constitutes other benefits?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In principle, the determination of support and benefits depends on the nature of each unit&#039;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&#039;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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_lam_can_cu_dong_BHXH_bat_buoc_duoc_xac_dinh_dua_tren_dau\"><\/span><b>What is the basis for determining the salary used as the basis for mandatory social insurance contributions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6101\/BHXH-QLT l\u00e0 v\u0103n b\u1ea3n m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111ang t\u00ecm \u0111\u1ecdc \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t v\u01b0\u1edbng m\u1eafc r\u1ea5t th\u1ef1c t\u1ebf: kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i, x\u0103ng xe \u0111i l\u1ea1i, ti\u1ec1n nh\u00e0 \u1edf chi tr\u1ea3 h\u1eb1ng th\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9538"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9538\/revisions"}],"predecessor-version":[{"id":9541,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9538\/revisions\/9541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9539"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}