{"id":7192,"date":"2026-01-09T01:41:07","date_gmt":"2026-01-09T08:41:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7192"},"modified":"2026-01-09T01:41:07","modified_gmt":"2026-01-09T08:41:07","slug":"dieu-chinh-muc-luong-dong-bhxh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/","title":{"rendered":"Businesses in Ho Chi Minh City must adjust the salary used for calculating social insurance contributions no later than January 25, 2026."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On January 7, 2026, the Ho Chi Minh City Social Insurance (BHXH) officially issued Notice No. 64\/TB-BHXH regarding the adjustment of contribution rates for various types of insurance (Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance) applicable for 2026. This is an important change that all businesses and employees in Ho Chi Minh City need to be aware of in order to comply with legal regulations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Co_so_phap_ly_va_doi_tuong_ap_dung\" >Legal basis and scope of application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\" >Key areas that businesses need to implement.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\" >Review and amend employment contracts.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\" >Procedure for submitting an application to adjust the salary used for calculating social insurance contributions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thoi_han_va_che_tai_xu_ly_cham_tre\" >Deadline and penalties for delays<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\" >Confirming the social insurance process and settling benefits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_ap_dung\"><\/span><b>Legal basis and scope of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Notice 64\/TB-BHXH was issued based on Government Decree 293\/2025\/ND-CP stipulating the new minimum wage. From January 1, 2026, employers in Ho Chi Minh City must review and adjust the wage levels used as the basis for social insurance contributions to comply with the new regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\"><\/span><b>Key areas that businesses need to implement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure the rights of workers and compliance with legal regulations, employers need to focus on the following key tasks related to contracts and declaration procedures with insurance agencies:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\"><\/span><b>Review and amend employment contracts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses are responsible for reviewing all employment contracts, collective bargaining agreements, and internal regulations to update the minimum wage. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjustment upwards: Salaries must not be lower than the minimum wage stipulated in Decree 293\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rights Reserved: Continue to fulfill commitments that are more beneficial to workers (such as higher wages for skilled workers, at least 7%, or hazardous work allowances) unless the two parties reach a new agreement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Special case: If a change in location results in a new minimum wage lower than the old one (as of December 31, 2025), the business must maintain the old wage for previously hired employees until new regulations are in place.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\"><\/span><b>Procedure for submitting an application to adjust the salary used for calculating social insurance contributions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Depending on the company&#039;s declaration status, the Social Insurance agency will have different methods of handling the matter:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatic adjustment: If the business has already declared the correct salary and allowances in the employment contract, the Social Insurance agency will automatically update the maximum\/minimum contribution salary without the business needing to submit any documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cases requiring documentation: If the actual salary stated in the employment contract has not been accurately updated or has changed, the enterprise must proactively prepare documentation to adjust the salary used for calculating social insurance, health insurance, and unemployment insurance contributions in accordance with current regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_che_tai_xu_ly_cham_tre\"><\/span><b>Deadline and penalties for delays<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the enterprise fails to submit the adjustment documents by January 25, 2026, the Social Insurance agency will temporarily adjust the contribution rate to the minimum level as stipulated in Decree 293\/2025\/ND-CP. This could affect the long-term rights of employees if their actual wages are higher than the minimum level.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\"><\/span><b>Confirming the social insurance process and settling benefits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Ho Chi Minh City Social Insurance Agency affirms that it will only confirm the participation period (finalize the record) and process sick leave, maternity leave, retirement benefits, etc., when businesses pay insurance contributions correctly according to the prescribed minimum wage. Delays or errors in adjusting the minimum wage will directly disrupt the rights of employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Notice 64\/TB-BHXH is a detailed guidance document aimed at ensuring the supremacy of law in the implementation of Decree 293. Adherence to the deadline not only helps businesses avoid legal risks but also ensures peace of mind for their employees.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Construction Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting and Taxation: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax report<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Advisory<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Accounting Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal aspects: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Work permit services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business registration certification services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Investment Certificate\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business Operations Consulting Services<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/doanh-nghiep-tp-hcm-phai-dieu-chinh-muc-luong-dong-bhxh-cham-nhat-ngay-25-1-2026--vbpl140626.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Notice No. 64\/TB-BHXH dated January 7, 2026.<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 07\/01\/2026, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 64\/TB-BHXH v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, BHTNL\u0110-BNN) \u00e1p d\u1ee5ng cho n\u0103m 2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i TP.HCM [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7192"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7194,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7193"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}