Starting July 1, 2026, social insurance (SI), health insurance (HI), and unemployment insurance (UI) policies in Vietnam in general, and Ho Chi Minh City in particular, will undergo significant adjustments. These changes are based on the 2024 Law on Social Insurance, the 2025 Law on Employment, guiding decrees, and directives from the social insurance agency. Mastering these regulations not only helps employers comply with the law but also ensures the vital interests of employees and other participants.
This article by LawPlus provides detailed information on the legal basis, calculation methods, and important milestones that employers and citizens must note to ensure optimization, safety, and legal compliance when performing SI, HI, and UI obligations according to the new reference level applied from July 1, 2026.
Table of Contents/Mục lục
1. Mandatory Social Insurance, Health Insurance, and Unemployment Insurance Contributions
For wage-earning employees, the monthly salary used as a basis for SI and HI contributions is strictly regulated regarding the floor and ceiling levels according to Section 4 of Notice No. 3508/TB-BHXH:
- Minimum level: Equal to the reference level of 2,530,000 VND (the base salary level from July 1, 2026, under Decree 161/2026).
- Maximum level: Equal to 20 times the reference level at the time of contribution (equivalent to 50,600,000 VND).
Regarding UI, the salary basis for contributions differs:
- Minimum level: Equal to the reference level.
- Maximum level: Equal to 20 times the regional minimum wage.
In Ho Chi Minh City, the regional minimum wage applied from January 1, 2026, is specified in Article 3 of Decree 293/2025/NĐ-CP. Based on this, the Ho Chi Minh City Department of Home Affairs has issued guidance on determining the applicable area for each ward and commune. Details are as follows:
| Region | Monthly Minimum Wage (VND/month) | Hourly Minimum Wage (VND/hour) | Maximum Wage (VND/month) |
| Region I | 5,310,000 | 25,500 | 106,200,000 |
| Region II | 4,730,000 | 22,700 | 94,600,000 |
| Region III | 4,140,000 | 20,000 | 82,820,000 |
| Region IV | 3,700,000 | 17,800 | 74,000,000 |
According to Section 7 of Notice No. 3508, the Ho Chi Minh City Social Security Office will automatically adjust the maximum contribution salary for entities that have correctly declared the salary on labor contracts, helping to reduce administrative procedures for businesses.
2. Health Insurance for Students
Students at educational institutions in Ho Chi Minh City (excluding those participating in HI under other groups) are required to participate in HI at their school.
- Calculation formula: Contribution amount = Reference level x 4.5% x number of months participating.
Specific contribution levels after support:
- For Pupils: The State Budget (SB) covers 50% under the Law on Health Insurance and an additional 50% under Clause 1, Article 2 of Resolution No. 56/2025/NQ-HĐND of Ho Chi Minh City. Thus, pupils in Ho Chi Minh City receive maximum cost support.
- For Students: The SB covers 50%, and students pay the remaining 50%.
- 3-month contribution: 170,775 VND (student) + 170,775 VND (SB support) = 341,550 VND.
- 12-month contribution: 683,100 VND (student) + 683,100 VND (SB support) = 1,366,200 VND.
Schools are responsible for creating lists and collecting funds to ensure 100% of pupils are issued HI cards. Students can check the validity of their cards via the VssID application or the Vietnam Social Security Portal.
3. Household Health Insurance Contributions
For the household HI group, contributions decrease for subsequent members, calculated based on the 2,530,000 VND reference level:
- Calculation formula: Contribution amount = Reference level x 4.5% x number of months participating.
- First person: 100% (equivalent to 1,366,200 VND/year).
- Second person: 70% of the first person (956,340 VND/year).
- Third person: 60% of the first person (819,720 VND/year).
- Fourth person: 50% of the first person (683,100 VND/year).
- From the fifth person onwards: 40% of the first person (546,480 VND/year).
Voluntary Social Insurance and State Budget Support
Voluntary SI allows citizens to choose an income level suitable for their economic conditions:
- Minimum income: Equal to the poverty line in rural areas (1,500,000 VND).
- Maximum income: Equal to 20 times the reference level (50,600,000 VND).
To encourage participation, the State provides support based on the rural poverty line for up to 10 years:
- Poor households, island/special zone residents: 80% support (equivalent to 264,000 VND/month).
- Near-poor households: 65% support (equivalent to 214,500 VND/month).
- Ethnic minorities: 30% support (equivalent to 99,000 VND/month).
- Other subjects: 20% support (equivalent to 66,000 VND/month).
If a person qualifies for multiple support categories, they will receive the highest applicable support level.
4. Important Notes
A notable point in the Ho Chi Minh City Social Security Office’s guidance is that there will be no adjustment for differences in cases where payments have already been made. If participants have paid for a 3, 6, or 12-month period (or a lump sum for multiple years) and a change in the reference level or poverty line occurs, neither the participant nor the SB is required to pay more, nor will they receive a refund for the remaining period.
5. Conclusion
The adjustment of SI, HI, and UI contribution levels from July 1, 2026, in Ho Chi Minh City is a concrete step to realize new social security laws, aligning with the growth of the reference level and regional minimum wage. With the new reference level of 2,530,000 VND, benefits from insurance schemes will also increase accordingly. The Social Security Office recommends that employers, educational institutions, and citizens proactively update themselves on new contribution levels to ensure compliance and avoid impacting their participation and benefit entitlements.
