From July 1st, 2026, the social security system in Vietnam officially enters a new operational phase with the synchronized application of a series of laws and guiding decrees. For accounting departments and business owners in Ho Chi Minh City, understanding the changes in social insurance and health insurance contribution rates is mandatory to ensure legal compliance, correct implementation of employee benefits, and optimization of the unit's cost plan.
This article will provide you with the most comprehensive, detailed, and accurate overview of these important updates, based on the latest guidelines from the Ho Chi Minh City Social Insurance agency.
Legal basis for deciding on changes to social insurance and health insurance contribution rates from July 1, 2026.
To establish a valid accounting documentation system and payroll spreadsheet, professionals need a thorough understanding of the legal basis of the data used. Changes to social insurance and health insurance contributions from mid-2026 are firmly established on the following grounds:
- Clause 13, Article 144 of the Social Insurance Law No. 41/2024/QH15.
- Point b, Clause 5, Article 3 of the Law amending and supplementing a number of articles of the Health Insurance Law No. 51/2024/QH15.
- Employment Law No. 74/2025/QH15.
- Occupational Safety and Health Law of 2015.
- Decree No. 158/2025/ND-CP dated June 25, 2025, provides detailed regulations and guidance on the implementation of several articles of the Law on Social Insurance regarding compulsory social insurance.
- Decree No. 159/2025/ND-CP dated June 25, 2025, provides detailed regulations and guidance on the implementation of several articles of the Law on Social Insurance regarding voluntary social insurance.
- Decree No. 188/2025/ND-CP dated June 25, 2025, provides detailed regulations on a number of articles of the Law on Health Insurance.
- Decree No. 293/2025/ND-CP dated November 10, 2025, stipulates the minimum wage for employees working under labor contracts.
- Decree No. 161/2026/ND-CP dated May 15, 2026, stipulates the basic salary and bonus regime for officials, civil servants, public employees, and members of the armed forces.
To proactively adapt to changes in social insurance and health insurance contribution rates, a thorough understanding of the legal basis of this system of regulations will help businesses confidently explain their data to inter-agency inspection teams.
Detailed instructions on changes to social insurance and health insurance contributions for students.
Students are a very large group participating in health insurance at educational institutions in Ho Chi Minh City. The application of the new reference rate will lead to fundamental changes in actual contribution levels and management methods at schools.
Eligibility and principles for converting membership cards
All students currently studying at educational institutions within the national education system in Ho Chi Minh City are required to participate. This excludes cases where students have already been issued health insurance cards under other categories (such as family members of military personnel, police officers, or impoverished households) or foreign students who do not receive scholarships from the Vietnamese government budget.
Note for the education accounting department: For students who previously participated in family health insurance, it is mandatory to switch to student health insurance at their current educational institution so that the school can allocate funds for primary healthcare in accordance with the law.
Formulas and lookup tables for health insurance contributions for students.
The amount of health insurance contributions for students is calculated uniformly according to the following formula:
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Health insurance contribution amount = Reference rate x 4.5% x Number of months of participation |
With the new reference rate of VND 2,530,000/month, the total principal payment for one month is:
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Original monthly fee = 2,530,000 x 4.5% = 113,850 VND/month |
Understanding this foundation will help schools easily and clearly communicate these changes in social insurance and health insurance contributions to parents and students in a transparent manner.
For students receiving support under the 100% program, the tuition fee is waived in Ho Chi Minh City.
The group of students received double support (50%) from the State Budget under the Health Insurance Law and 50% from the Ho Chi Minh City Budget under Resolution No. 56/2025/NQ-HĐND. Therefore, in reality, the students were completely exempt from all fees.
| Closing method | State budget support | Local budget support | Total health insurance contribution | Students actually pay |
| 3 months | 170,775 VND | 170,775 VND | 341,550 VND | 0 |
| 6 months | 341,550 VND | 341,550 VND | 683,100 VND | 0 |
| 12 months | 683,100 VND | 683,100 VND | 1.366.200 | 0 |
For students receiving support 50%
Students only receive the 50% subsidy from the State budget as stipulated by the Health Insurance Law; the remaining 50% must be paid by the students themselves through their educational institution.
| Closing method | State budget support | Students pay for practical training. | Total health insurance coverage |
| 3 months | 170,775 VND | 170,775 VND | 341,550 VND |
| 6 months | 341,550 VND | 341,550 VND | 683,100 VND |
| 12 months | 683,100 VND | 683,100 VND | 1,366,200 VND |
Changes to the contribution rates for voluntary social insurance and health insurance, and family health insurance.
Social security for self-employed workers and households in Ho Chi Minh City, effective from July 1, 2026, also includes new cost milestones based on a reference level of VND 2,530,000 per month.
Family health insurance price list based on a progressive deduction point system.
The policy of reducing contribution rates for members participating in the same household continues to be maintained, helping to alleviate the financial burden on large families. To better understand the impact of changes in social insurance and health insurance contribution rates on family size, accountants should familiarize themselves with the following specific regulations:
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Membership fee = Reference fee x 4.5% x Benefit rate x Number of months of participation |
Details of the family health insurance contribution lookup table from July 1, 2026 (unit: VND):
| Order of members | 3-month payment | 6-month payment | 12-month payment | Actual monthly contribution |
| Person 1 (100%) | 341.550 | 683.100 | 1.366.200 | 113.850 |
| Second person (70%) | 239.085 | 478.170 | 956.340 | 79.695 |
| Third person (60%) | 204.930 | 409.860 | 819.720 | 68.310 |
| The 4th person (50%) | 170.775 | 341.550 | 683.100 | 56.925 |
| The 5th person onwards (40%) | 136.620 | 273.240 | 546.480 | 45.540 |
Regulations on voluntary social insurance contributions in 2026
Individuals participating in voluntary social insurance can choose their own monthly income level as the basis for contributions, but must comply with the following statutory floor and ceiling limits:
- Minimum (Flatest): Equal to the poverty line standard for rural areas, which is 1,500,000 VND/month.
- Maximum amount: 20 times the reference amount, equivalent to VND 50,600,000 per month.
To encourage people to participate alongside the changes in the new social insurance and health insurance contribution rates, the State provides monthly support at a rate of 1 TP3T calculated on the monthly social insurance contribution based on the rural poverty line (maximum support period is 10 years). With a fixed voluntary social insurance contribution rate of 221 TP3T, the standard contribution level at the rural poverty line is:
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Rural standard allowance = 1,500,000 x 22% = 330,000 VND/month |
The actual amount of support from the budget is calculated using the following formula:
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Monthly support amount = 330,000 x Support rate |
Detailed table of support levels for each category from July 1, 2026 (unit: VND/month):
| Target group | Support rate | State budget support | People actually pay |
| Poor households; people living in island communes and special economic zones. | 80% | 264.000 | 66.000 |
| Near-poor households | 65% | 214.500 | 115.500 |
| ethnic minorities | 30% | 99.000 | 231.000 |
| Other participants | 20% | 66.000 | 264.000 |
Important Note: If a participant is eligible for support at multiple levels, the social insurance agency will apply the highest level of support available to that individual.
Impact of changes in mandatory social insurance and health insurance contributions on the business sector.
This is a key area of expertise that corporate accountants pay particular attention to. Adjusting the reference salary to VND 2,530,000/month directly affects the mandatory insurance contribution limit for each payroll period.
The ceiling and floor frame serve as the basis for mandatory insurance coverage.
Below are the details of the latest regulations regarding changes to mandatory social insurance and health insurance contributions, effective from July 1, 2026, that payroll accountants need to be aware of:
Regarding social insurance, health insurance, and occupational accident and disease insurance.
- Minimum base salary: Equal to the reference salary.
- The highest base salary is 20 times the reference rate, or 50,600,000 VND/month.
Regarding unemployment insurance
- Minimum base salary: Equal to the reference salary.
- The highest base salary is equal to 20 times the regional minimum wage at the time of contribution.
In addition, for small and medium-sized enterprises (SMEs) that have not yet established a dedicated human resources department, considering solutions is important. hire accounting services Beyond maintaining credibility, this is a strategic option that helps the organization optimize operating costs while simultaneously relieving the burden of tracking complex legal documents.
Minimum wage table for Ho Chi Minh City applicable for the year 2026.
To accurately determine the maximum level of accident insurance contributions for employees, corporate accountants in Ho Chi Minh City need to apply the regional minimum wage table based on their operating area. Decree No. 293/2025/ND-CP and Official document No. 9335/SNV-LĐTLBHXH November 18, 2025, from the Department of Internal Affairs of the City:
| Area of application | Minimum monthly wage | minimum hourly wage | The highest salary used as the basis for unemployment insurance contributions. |
| Region I (Districts and Thu Duc City, Cu Chi, Hoc Mon, Binh Chanh, Nha Be districts) | 5.310.000 | 25.500 | 106.200.000 |
| Region II (Can Gio District) | 4.730.000 | 22.700 | 94.600.000 |
| Region III (Not applicable in Ho Chi Minh City, general rates apply) | 4.140.000 | 20.000 | 82.820.000 |
Accountants need to carefully compare the registered business location and the actual work location of employees to apply the correct unemployment insurance contribution ceiling, avoiding errors that could lead to data adjustments or complicated collection procedures later.
The mechanism is non-retroactive and automatically updates when changes to social insurance and health insurance contribution rates are applied.
The Ho Chi Minh City Social Insurance Agency has issued highly practical guidelines to minimize unnecessary administrative procedures for both employers and citizens.
The principle of not adjusting for differences.
For those participating in voluntary health insurance or social insurance who have chosen to pay in advance on a 3-month, 6-month, or 12-month cycle, or who have paid a lump sum for several years in advance:
- If, during the validity period of the health insurance card, there are changes in the eligible beneficiaries, changes in the rural poverty line, changes in health insurance contribution rates, or new reference rates, no adjustment will be made to the difference in the amount previously paid.
- No refunds will be given for any difference resulting from adjustments to the remaining period for which payments were made in advance.
This is a humane regulation that helps reduce the financial burden and procedural difficulties when there are periodic changes in social insurance and health insurance contribution rates.
The automatic adjustment mechanism of the Social Insurance agency for businesses.
To provide maximum convenience and save time for businesses before the changes in social insurance and health insurance contribution rates from July 1, 2026, the Ho Chi Minh City Social Insurance agency will apply an automated system scanning mechanism:
- Automatic adjustment: For employers who have correctly and accurately declared the salary and allowances in their employees' labor contracts, the social insurance agency's system will automatically adjust the maximum mandatory insurance contribution salary (new ceiling) according to the new reference level. The company's accountant does not need to prepare and submit adjustment documents to the insurance agency.
- Mandatory filing: If the company has not accurately declared the actual salary and allowances of its employees according to their labor contracts, the accounting department, in coordination with the Compensation and Benefits department, must promptly prepare documents to adjust the salary for social insurance contributions (including health insurance, unemployment insurance, and occupational accident and disease insurance) in accordance with regulations to ensure the legitimate rights of employees.
For businesses seeking to optimize operations through supplier solutions. accounting servicesTherefore, understanding changes in social insurance and health insurance contribution rates is a mandatory requirement to ensure legal compliance, correct implementation of benefits for employees, and optimization of the unit's cost plan.
Conclusion and recommendations
The changes in social insurance and health insurance contribution rates, effective from July 1, 2026, place a high demand on caution and accuracy in human resource management, accounting, and finance within businesses.
In light of changes to social insurance and health insurance contributions in particular, and social security in general, the company's accounting department and human resources department need to take the following actions:
- Review the list of workers whose actual insurance contribution salaries are currently at the old contribution ceiling, in order to prepare for compliance with the new regulations.
- Check for data consistency: Carefully compare the salary information declared in the social insurance software with the actual labor contract to ensure the system automatically updates accurately before upcoming changes in social insurance and health insurance contribution rates, avoiding data errors.
- Disseminating policy information: Updating information on the new family health insurance premium rates and the level of support for voluntary social insurance contributions for workers so that they can proactively plan insurance contributions for their family members.
For any questions or further information, please contact your company. Contact MAN – Master Accountant Network For expert support and advice!
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkCPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.
