New Social Insurance and Health Insurance Policies from July 1, 2026: What Employers and Employees Need to Know

Date: 2026.10.28

New Social Insurance and Health Insurance Policies from July 1, 2026: What Employers and Employees Need to Know

From July 1, 2026, several new policies related to Social Insurance (SI), Health Insurance (HI), pensions, and other benefits officially take effect. Notably, the statutory pay rate increases to VND 2.53 million per month, resulting in adjustments to various Social Insurance and Health Insurance contribution and benefit levels.

Below are the key changes that employees, employers, and Social Insurance and Health Insurance participants should be aware of.

1. Statutory Pay Rate Increases to VND 2.53 Million per Month from July 1, 2026

Under Decree No. 161/2026/ND-CP, from July 1, 2026, the statutory pay rate is adjusted from VND 2.34 million per month to VND 2.53 million per month.

The increase in the statutory pay rate not only affects salaries and allowances for officials, civil servants, public employees, and the armed forces, but also changes certain Social Insurance and Health Insurance contribution and benefit levels, as well as social security benefits calculated based on the statutory pay rate.

According to information from Vietnam Social Security, from July 1, 2026, for cases where the statutory pay rate is used as the basis for calculation, the minimum monthly salary used as the basis for Social Insurance and Health Insurance contributions is VND 2,530,000 per month, while the maximum is VND 50,600,000 per month, equivalent to 20 times the statutory pay rate.

2. Changes to Certain Health Insurance Benefits from July 1, 2026

When the statutory pay rate increases to VND 2.53 million per month, certain Health Insurance benefits determined based on the statutory pay rate are also adjusted accordingly.

Under the regulations, Health Insurance participants are entitled to 100% coverage of medical examination and treatment costs if the cost of each medical examination or treatment is less than 15% of the statutory pay rate.

From July 1, 2026:

The cost threshold for receiving 100% coverage of medical examination and treatment expenses is less than VND 379,500 per medical examination or treatment.

(15% × VND 2,530,000 = VND 379,500)

This change helps reduce out-of-pocket expenses for Health Insurance participants for medical examinations and treatments with relatively low costs.

3. 62 Diseases and Groups of Diseases Eligible for Examination and Treatment at Specialized Medical Facilities

One notable aspect of the Health Insurance policy is that it provides more favorable conditions for people with serious illnesses, rare diseases, or conditions requiring specialized treatment.

Under Circular No. 01/2025/TT-BYT, the list includes 62 diseases and groups of diseases for which patients may receive examination and treatment at specialized medical facilities in accordance with regulations without having to complete the usual procedures for transferring to another medical facility, while still being entitled to Health Insurance benefits according to the applicable coverage level.

The list includes various diseases and groups of diseases requiring specialized treatment, such as certain cancers, blood disorders, cardiovascular diseases, neurological diseases, metabolic disorders, organ transplants, and others.

This regulation helps reduce referral procedures while allowing patients to access specialized medical facilities more quickly.

4. Lump-Sum Childbirth Allowance Increases to VND 5.06 Million per Child

The increase in the statutory pay rate also changes certain Social Insurance benefits.

From July 1, 2026, the lump-sum allowance for childbirth or adoption is determined at two times the statutory pay rate applicable in the month when the female employee gives birth or when the employee adopts a child.

With the statutory pay rate at VND 2.53 million, the corresponding lump-sum allowance is VND 5.06 million per child for cases that fully meet the eligibility requirements under the regulations. (2 × VND 2,530,000 = VND 5,060,000 per child)

5. Funeral Allowance Increases to VND 25.3 Million

Another Social Insurance benefit affected by the statutory pay rate is the funeral allowance.

The funeral allowance is equal to 10 times the reference level in accordance with the applicable regulations. With the corresponding level of VND 2.53 million from July 1, 2026, the funeral allowance is VND 25.3 million for eligible cases. (10 × VND 2,530,000 = VND 25,300,000)

In addition, several other benefits, such as attendance allowances, occupational accident and disease benefits, and monthly survivorship allowances, are also adjusted accordingly based on the new calculation basis.

6. 8% Increase in Pensions, Social Insurance Benefits, and Monthly Allowances

Under Decree No. 162/2026/ND-CP and Circular No. 14/2026/TT-BNV, from July 1, 2026, pensions, Social Insurance benefits, and monthly allowances for persons within the applicable scope are adjusted upward by 8% compared with the benefit level received in June 2026.

This is one of the notable social security policies taking effect from July 2026.

In addition to the 8% increase, certain beneficiaries with low benefit levels are also entitled to additional adjustments in accordance with the regulations.

Specifically, for groups eligible for the additional adjustment:

* After the 8% increase, if the benefit amount is VND 3.5 million per month or less, an additional VND 300,000 per month will be added.

* If the benefit amount after the 8% increase is more than VND 3.5 million but less than VND 3.8 million per month, it will be adjusted to VND 3.8 million per month.

As the scope of beneficiaries eligible for the additional adjustment is specifically prescribed by law, persons currently receiving pensions or allowances should check whether they fall within the applicable group.

7. Health Insurance Contribution Levels for Certain Groups Also Change

The new statutory pay rate also affects Health Insurance contribution levels for groups whose contribution basis is determined based on the statutory pay rate under the regulations.

Therefore, from July 1, 2026, Health Insurance contribution levels for certain groups may be adjusted accordingly.

For groups whose Health Insurance contributions are partially supported by the State budget, the support policy continues to apply in accordance with current regulations. Participants should correctly identify their applicable group in order to determine the actual contribution amount.

8. Continued Use of Citizen ID Cards, VNeID, and VssID for Health Insurance Medical Examination and Treatment

Along with adjustments to Social Insurance and Health Insurance policies, digital transformation in the insurance sector continues to be implemented.

Health Insurance participants may use accepted electronic methods and identification documents, such as identity cards/citizen ID cards, the VNeID application, or VssID, when completing Health Insurance medical examination and treatment procedures.

Data connectivity between Social Insurance authorities and medical facilities helps reduce paperwork, simplify procedures, and shorten the time required to verify participants’ information.

9. What Should Businesses Pay Attention to from July 1, 2026?

The changes to Social Insurance and Health Insurance from July 1, 2026 affect not only employees but also require businesses to review related procedures.

In particular, HR and accounting departments should review the salary used as the basis for Social Insurance and Health Insurance contributions; the applicable maximum contribution level; maternity, sickness, occupational accident and disease benefits; employees’ Social Insurance records; and benefits related to the statutory pay rate/reference level.

Keeping up to date with these changes helps businesses minimize errors when calculating insurance contributions and processing employee benefits.

Conclusion

From July 1, 2026, several important Social Insurance and Health Insurance policies are adjusted. Key changes include the increase in the statutory pay rate to VND 2.53 million per month, adjustments to certain Social Insurance and Health Insurance contribution and benefit levels, increases in certain allowances, and an 8% increase in pensions, Social Insurance benefits, and monthly allowances for persons within the applicable scope.

For businesses, keeping up to date with the new regulations is necessary to properly fulfill Social Insurance and Health Insurance obligations and ensure employees’ rights and benefits.

Legal References:

* Decree No. 161/2026/ND-CP;

* Decree No. 162/2026/ND-CP;

* Circular No. 14/2026/TT-BNV;

* Circular No. 01/2025/TT-BYT;

* Law on Social Insurance 2024;

* Law on Health Insurance and relevant amending, supplementing, and implementing regulations.

*This article is for reference purposes and has been updated based on the regulations in effect at the time of publication.