Actual Situation of Salary as the Basis for Paying Social Insurance
Premiums of Employees in Enterprises in Vietnam
1Thi Xuan Huong Le, 2Thi Thu Ha Bui, 3Minh Tu Pham
1,2,3University of Labour and Social Affairs
https://doi.org/10.47191/jefms/v6-i8-05ABSTRACT:
In Vietnam today, the business sector is growing stronger and making an important contribution to the economy. However, in the process of implementing the law on social insurance payment, the compliance level of enterprises with the salary as the basis for payment of social insurance is still low, affecting the legitimate interests of employees and limiting revenue to the social insurance fund. In this article, the author has used a combination of documentary research methods, methods of collecting data from secondary sources, and at the same time used descriptive statistics, synthetic analysis methods and normative research methods to clarify the legal provisions on wages as the basis for payment of social insurance and the actual situation of wages as the basis for payment of social insurance premiums of employees working in various types of enterprises in Vietnam.
KEYWORDS:
salary as a basis for paying social insurance premiums, employees, enterprises, Vietnam
REFERENCES:
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