Social Insurance and Health Insurance Contributions and Benefits to Change from July 1, 2026

Date: 2026.06.19

From July 1, 2026, Vietnam’s base salary will increase to VND 2.53 million per month. This adjustment will lead to changes in the contribution levels for social insurance, health insurance, and unemployment insurance, as well as certain insurance benefits for employees.

Under the 2024 Law on Social Insurance and the 2025 Law on Employment, for employees whose salaries are paid under the State-prescribed salary regime, the salary used as the basis for compulsory social insurance, health insurance, and unemployment insurance contributions is determined based on position, title, rank, grade, military rank, and relevant allowances.

These allowances may include position allowance, seniority allowance beyond the salary scale, occupational seniority allowance, and retained difference coefficient, if any.

1. Social Insurance and Health Insurance Contributions Will Increase with the Base Salary

As the salary of this group is directly linked to the base salary, when the base salary increases, contributions to social insurance, health insurance, and unemployment insurance will also increase accordingly.

Under current regulations, the total compulsory social insurance contribution rate is 32% of the salary used as the basis for social insurance contributions.

Specifically:

– Employee contribution: 10.5%

– Employer contribution: 21.5%

From July 1, 2026, when the base salary increases to VND 2.53 million per month, the salary used as the basis for compulsory social insurance contributions will be determined as follows:

– Minimum level: equal to the base salary, or VND 2.53 million per month

– Maximum level: equal to 20 times the base salary, or VND 50.6 million per month

This means that if an employee’s actual salary exceeds VND 50.6 million per month, compulsory social insurance contributions will still only be calculated based on this maximum cap.

2. Maternity Allowance, Health Recovery Allowance, and Funeral Allowance Will Increase

The increase in the base salary affects not only insurance contributions but also several benefits calculated based on the base salary.

One notable benefit is the one-time maternity allowance. Under the regulations, a female employee giving birth, or an employee adopting a child under 6 months old, is entitled to a one-time allowance equal to 2 times the base salary at the time of childbirth or adoption.

From July 1, 2026, with the new base salary of VND 2.53 million per month, this allowance will be:

VND 2.53 million x 2 = VND 5.06 million

Other benefits related to the base salary will also increase accordingly, including:

– Postpartum health recovery allowance

– Occupational accident allowance

– Occupational disease allowance

– Funeral allowance

Under the 2024 Law on Social Insurance, the funeral allowance paid to relatives of a deceased pensioner is equal to 10 times the reference level in the month of death.

Currently, the reference level is determined based on the base salary. Therefore, from July 1, 2026, the funeral allowance will be:

VND 2.53 million x 10 = VND 25.3 million

3. Household Health Insurance Contributions Will Change from July 1, 2026

From July 1, 2026, the base salary will increase to VND 2.53 million per month. The health insurance contribution rate remains unchanged at 4.5% of the base salary, but the actual amount payable by each household member will increase.

The household health insurance contribution is calculated as follows:

– First member: 4.5% of the base salary

– Second member: 70% of the first member’s contribution

– Third member: 60% of the first member’s contribution

– Fourth member: 50% of the first member’s contribution

– Fifth member onward: 40% of the first member’s contribution

Based on the new base salary, household health insurance contributions from July 1, 2026 will be as follows:

4. Health Insurance Contributions for Students

For students, the State budget supports 50% of the health insurance contribution.

From July 1, 2026, once the base salary increases to VND 2.53 million per month, the amount payable by students after State support will be:

VND 56,925 per month

This is the amount after deducting the State-supported portion.

5. Health Insurance Contributions for Part-Time Commune-Level Workers

Part-time non-specialized commune-level workers, the monthly health insurance contribution is equal to 4.5% of the base salary.

From July 1, 2026, the corresponding contribution will be:

VND 113,850 per month

The contribution is shared as follows:

– Employer: 2/3

– Employee: 1/3

6. Health Insurance Medical Benefits Remain Guaranteed

Although health insurance contributions will be adjusted according to the new base salary, health insurance participants will continue to enjoy full medical examination and treatment benefits at healthcare facilities in accordance with regulations.

Participating in health insurance helps reduce financial risks when unexpected health issues arise, especially as medical costs continue to increase.

People can register for and pay health insurance contributions through:

– Local health insurance offices

– Post offices

– Online applications

– Public service portals

This adjustment of health insurance contributions is intended to align with changes in medical service costs and the base salary, while also helping improve healthcare service quality and better protect the rights of participants.

Conclusion

From July 1, 2026, when the base salary increases to VND 2.53 million per month, various social insurance and health insurance contribution levels and benefits will also change.

Businesses should review the salaries used as the basis for employee insurance contributions and update relevant benefits and procedures to ensure compliance with the new regulations.

Individuals and households participating in household health insurance should also understand the new contribution levels in order to prepare financially and maintain their insurance benefits.