{"id":9796,"date":"2026-09-09T11:12:49","date_gmt":"2026-09-09T04:12:49","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9796"},"modified":"2026-09-09T14:19:56","modified_gmt":"2026-09-09T07:19:56","slug":"4-thay-doi-noi-bat-ve-chinh-sach-bhxh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/","title":{"rendered":"Here are four notable changes to social insurance policies effective from September 1, 2026."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Four significant changes to social insurance policies will officially take effect from September 1, 2026, directly impacting how social insurance participation records are managed, health insurance card issuance procedures, pension payment methods, and even penalties for businesses violating social insurance contribution obligations. For accounting departments, understanding these four changes from the beginning of September is essential for updating records on time, avoiding errors when dealing with social insurance agencies, and minimizing the risk of penalties.<\/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\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Vi_sao_can_cap_nhat_ngay_4_thay_doi_noi_bat_ve_chinh_sach_BHXH_tu_0192026\" >Why is it necessary to immediately update to the 4 notable changes in social insurance policies from September 1, 2026?<\/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\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Thay_doi_thu_nhat_Dung_so_dinh_danh_ca_nhan_hoac_CCCD_thay_ma_so_BHXH\" >First change: Use personal identification number or citizen identification number instead of social insurance number.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Thay_doi_thu_hai_Lien_thong_cap_the_BHYT_cho_tre_duoi_6_tuoi\" >Second change: Integrated health insurance card issuance for children under 6 years old.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Thay_doi_thu_ba_Chi_tra_luong_huu_tro_cap_qua_tai_khoan_an_sinh_xa_hoi_tren_VNeID\" >Third change: Pension and benefit payments will be made through social security accounts on VNeID.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Thay_doi_thu_tu_Quy_dinh_moi_ve_xu_phat_vi_pham_trong_linh_vuc_BHXH\" >Fourth change: New regulations on penalties for violations in the field of social insurance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Doanh_nghiep_va_ke_toan_can_chuan_bi_gi_truoc_4_thay_doi_noi_bat_ve_chinh_sach_BHXH\" >What should businesses and accountants prepare for in light of the four significant changes to social insurance policies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Can_cu_dong_BHXH_va_nghia_vu_thue_TNCN_doi_voi_cac_khoan_tro_cap\" >Basis for social insurance contributions and personal income tax obligations for allowances<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Checklist_hanh_dong_cho_bo_phan_nhan_su_va_ke_toan\" >Action checklist for HR and accounting departments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Cau_hoi_thuong_gap_ve_4_thay_doi_noi_bat_ve_chinh_sach_BHXH\" >Frequently Asked Questions about 4 Notable Changes to Social Insurance Policy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#4_thay_doi_noi_bat_ve_chinh_sach_BHXH_tu_0192026_gom_nhung_noi_dung_gi\" >What are the four most notable changes to social insurance policies effective from September 1, 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Viec_chuyen_doi_so_DDCNCCCD_thay_ma_so_BHXH_co_yeu_cau_nguoi_lao_dong_lam_thu_tuc_gi_khong\" >Does the conversion of the Citizen Identification Card\/Citizen Identification Card to replace the Social Insurance number require any procedures from the employee?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Tre_duoi_6_tuoi_cap_the_BHYT_theo_quy_trinh_moi_thuc_hien_o_dau\" >Where can children under 6 years old get health insurance cards under the new procedure?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Nghi_dinh_2832026ND-CP_ve_xu_phat_vi_pham_BHXH_co_hieu_luc_tu_khi_nao\" >When does Decree 283\/2026\/ND-CP on penalties for violations of social insurance regulations come into effect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/#Tro_cap_bao_hiem_xa_hoi_co_phai_chiu_thue_thu_nhap_ca_nhan_khong\" >Are social insurance benefits subject to personal income tax?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_cap_nhat_ngay_4_thay_doi_noi_bat_ve_chinh_sach_BHXH_tu_0192026\"><\/span><b>Why is it necessary to immediately update to the 4 notable changes in social insurance policies from September 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From September 1st, 2026, the social insurance sector will simultaneously implement numerous operational changes affecting social insurance agencies, businesses, and employees. These are not minor adjustments, but rather changes to data identification codes, interconnected administrative procedures, payment methods, and even the penalty framework for violations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For payroll and social insurance accountants in businesses, overlooking any of these four significant changes in social insurance policy can lead to incorrect file code lookups, delays in updating employee information, or, more seriously, penalties for non-compliance with regulations on timely contributions, reductions, and increases in the workforce. The following section provides a complete list of the four significant changes in social insurance policy according to current legal documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_nhat_Dung_so_dinh_danh_ca_nhan_hoac_CCCD_thay_ma_so_BHXH\"><\/span><b>First change: Use personal identification number or citizen identification number instead of social insurance number.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most far-reaching change among the four prominent changes to social insurance policy this time. Based on... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/thong-bao-6877-tb-bhxh-chuyen-doi-su-dung-so-cccd-thay-the-ma-so-bhxh-tu-0192026-tai-tphcm-chi-tiet-52647.html\" target=\"_blank\" rel=\"noopener\">Announcement 6877\/TB-BHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> In 2026, starting from September 1st, 2026, Vietnam Social Security will officially switch to using personal identification numbers or citizen identification numbers (ID\/CCCD) instead of social security numbers on its operational software.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Plan 3115\/KH-BHXH dated August 13, 2026, the conversion will be implemented in two phases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The data standardization and system preparation phase will take place from August 15, 2026 to before September 1, 2026;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Starting September 1st, 2026, the system will begin data migration and officially commence operation as planned.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The transition is being implemented across the entire system, including business software for collecting and managing social insurance books and cards; policy review; electronic social insurance transactions; the VssID digital social insurance application; centralized accounting; the Health Insurance Claims Information System; and other systems that use social insurance numbers and management codes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For participants, the transition process mainly takes place within the internal system of the Social Insurance agency. Vietnam Social Insurance recommends that participants proactively monitor information on the VssID application and use their Citizen Identification Number (CID) or Citizen Identification Number (CCCD) as instructed immediately after the transition is complete. For the human resources and accounting departments, this is the time to review all employee CCCD data in social insurance participation records to avoid discrepancies when the system automatically verifies the data.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_hai_Lien_thong_cap_the_BHYT_cho_tre_duoi_6_tuoi\"><\/span><b>Second change: Integrated health insurance card issuance for children under 6 years old.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The second of the four most significant changes to social insurance policy directly relates to the rights of workers with young children. Based on... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/119337\/thu-tuc-lien-thong-dien-tu-dang-ky-khai-sinh-dang-ky-thuong-tru-cap-the-bhyt-cap-the-can-cuoc-cho-tre-em-duoi-6-tuoi-theo-quyet-dinh-1868-qd-btp-ra-sa\" target=\"_blank\" rel=\"noopener\">Decision 1868\/QD-BTP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> In 2026, starting from September 1st, the process for implementing the group of interconnected electronic administrative procedures for birth registration, permanent residence registration, issuance of health insurance cards for children under 6 years old, and issuance of identity cards will be carried out according to the new regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thanks to the connection and data sharing between relevant agencies, citizens can complete this entire set of procedures on the National Public Service Portal or the VNeID application without having to visit multiple locations in person. For businesses, this information should be disseminated to employees who are pregnant or on maternity leave, so that the child&#039;s health insurance benefits can be established quickly and within the prescribed timeframe.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_ba_Chi_tra_luong_huu_tro_cap_qua_tai_khoan_an_sinh_xa_hoi_tren_VNeID\"><\/span><b>Third change: Pension and benefit payments will be made through social security accounts on VNeID.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In September 2026, pensioners and social insurance beneficiaries will continue to receive payments at the rates adjusted from July 1, 2026. The actual benefit amount for each individual will be determined based on current regulations and the specific benefit records of each case.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is one of four prominent changes in social insurance policy regarding payment methods: along with adjusting benefit levels, the social insurance sector continues to promote the payment of pensions and allowances through bank accounts, aiming to limit the use of cash and ensure faster, safer, and more convenient payments for beneficiaries.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pensioners and recipients of social insurance benefits should proactively monitor the payment schedule of their local social insurance agency. If receiving payments via bank account, beneficiaries should check their account information regularly and promptly notify the social insurance agency of any changes to avoid interruptions in receiving benefits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_tu_Quy_dinh_moi_ve_xu_phat_vi_pham_trong_linh_vuc_BHXH\"><\/span><b>Fourth change: New regulations on penalties for violations in the field of social insurance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The final of the four notable changes to social insurance policy serves as a direct warning to businesses. Based on Chapter III of Decree 283\/2026\/ND-CP, effective from September 10, 2026, Decree 283\/2026\/ND-CP stipulates administrative penalties for violations in the fields of labor, social insurance, and Vietnamese workers going abroad under contract.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Chapter III of Decree 283\/2026\/ND-CP clearly stipulates the violations, forms and levels of penalties, remedial measures, and authority to impose penalties related to the field of social insurance. This is the legal basis that payroll accounting departments need to refer to when reviewing mandatory social insurance contributions for employees, especially in businesses with foreign workers, where accurate determination is crucial. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\">Social insurance contribution salary for foreign workers<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It&#039;s always a place where mistakes can easily happen.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The new regulations also require employees to proactively check their social insurance participation history and promptly report any instances of underpayment, delayed payment, or failure to fully provide insurance benefits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_va_ke_toan_can_chuan_bi_gi_truoc_4_thay_doi_noi_bat_ve_chinh_sach_BHXH\"><\/span><b>What should businesses and accountants prepare for in light of the four significant changes to social insurance policies?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9797\" aria-describedby=\"caption-attachment-9797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9797\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH.jpg\" alt=\"Doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc 4 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-va-ke-toan-can-chuan-bi-gi-truoc-4-thay-doi-noi-bat-ve-chinh-sach-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9797\" class=\"wp-caption-text\">What should businesses and accountants prepare for in anticipation of 4 significant changes to social insurance policies?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the content is the first step; applying it correctly to actual operations is the main task of an accountant. Given the four significant changes to social insurance policies mentioned above, businesses should review their work according to three groups of tasks:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Labor record data:<\/b><span style=\"font-weight: 400;\"> Compare the national identity card\/citizen identification number of all employees with their existing social insurance records to avoid data discrepancies when the system changes codes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment and benefits process:<\/b><span style=\"font-weight: 400;\"> Update pensioners and beneficiaries on payments via bank accounts, and guide staff with young children on procedures for issuing health insurance cards through VNeID or the National Public Service Portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comply with social insurance contribution obligations:<\/b><span style=\"font-weight: 400;\"> Review the progress of labor registration and reporting increases and decreases to avoid violations that may be subject to penalties under Decree 283\/2026\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with small accounting departments or lacking dedicated personnel to continuously monitor and update social insurance policies, using <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This helps ensure that labor records, wages, and social insurance obligations are always updated correctly according to the latest regulations, minimizing the risk of being subject to back taxes or penalties.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_dong_BHXH_va_nghia_vu_thue_TNCN_doi_voi_cac_khoan_tro_cap\"><\/span><b>Basis for social insurance contributions and personal income tax obligations for allowances<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9798\" aria-describedby=\"caption-attachment-9798\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9798\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap.jpg\" alt=\"4 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch BHXH v\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng BHXH, ngh\u0129a v\u1ee5 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/4-thay-doi-noi-bat-ve-chinh-sach-BHXH-va-can-cu-dong-BHXH-nghia-vu-thue-TNCN-doi-voi-cac-khoan-tro-cap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9798\" class=\"wp-caption-text\">4 notable changes regarding social insurance policies and the basis for social insurance contributions, and personal income tax obligations for allowances.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In parallel with the four prominent changes to social insurance policies mentioned above, payroll accountants need to thoroughly understand the basis for social insurance contributions according to Article 31 of the 2024 Social Insurance Law. Accordingly, the salary used as the basis for mandatory social insurance contributions for employees under the salary system determined by the employer includes the salary based on the job or position, salary allowances, and other supplementary payments agreed upon and paid regularly and stably in each pay period. The minimum salary used as the basis for mandatory social insurance contributions is equal to the reference level, and the maximum is 20 times the reference level at the time of contribution.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another point of confusion concerns the personal income tax liability for social insurance benefits. According to Clause 2, Article 3 of the 2025 Personal Income Tax Law, benefits stipulated in the 2024 Social Insurance Law are not considered taxable income from salaries and wages. Therefore, employees receiving benefits from social insurance schemes are not required to pay personal income tax on these amounts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are also the topics that businesses should include in the meeting. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/tu-van-dich-vu-ke-toan\/\">accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is done periodically to ensure that salary calculations, tax calculations, and social insurance contributions are always consistent with the latest regulations, avoiding discrepancies during year-end settlements.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_hanh_dong_cho_bo_phan_nhan_su_va_ke_toan\"><\/span><b>Action checklist for HR and accounting departments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before entering Q4\/2026, the HR and accounting departments should quickly review the following items, corresponding to the four most notable changes in social insurance policy:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and update the Citizen Identification Number (CCCD\/DDCN) in the social insurance participation records of all employees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instructions for employees with children under 6 years old on the procedure for issuing health insurance cards through VNeID or the National Public Service Portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inform employees receiving pensions and benefits about payments being made via bank accounts and how to check their account information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the progress of social insurance contributions and the reporting of increases and decreases in the workforce to avoid violating regulations under Decree 283\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The basis for calculating social insurance contributions based on salary has been updated according to Article 31 of the Social Insurance Law 2024.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that lack sufficient internal resources to closely monitor the entire social insurance policy, consideration is necessary. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"><span style=\"font-weight: 400;\">outsource accounting services<\/span><\/a><span style=\"font-weight: 400;\"> This solution helps businesses save on operating costs while ensuring compliance with continuously updated social insurance policies.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are four notable changes to social insurance policies effective from September 1, 2026, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Convert the Social Insurance number to the Citizen Identification Number\/Citizen Identification Number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interconnected health insurance card issuance for children under 6 years old;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pension payments via VNeID account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the new penalty regulations are in accordance with Decree 283\/2026\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are all operational changes, but they directly affect the rights of employees and the compliance obligations of businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accountants should immediately update these four key changes to social insurance policies into their workflows, and review the basis for social insurance contributions and tax obligations for allowances to avoid errors when authorities cross-check data. If your business needs a reliable source for continuous and accurate updates on social insurance and payroll policies, the MAN \u2013 Master Accountant Network team is ready to partner with you.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_4_thay_doi_noi_bat_ve_chinh_sach_BHXH\"><\/span><b>Frequently Asked Questions about 4 Notable Changes to Social Insurance Policy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_thay_doi_noi_bat_ve_chinh_sach_BHXH_tu_0192026_gom_nhung_noi_dung_gi\"><\/span><b>What are the four most notable changes to social insurance policies effective from September 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The four changes include: Using the Citizen Identification Number or Citizen Identification Number instead of the Social Insurance Code according to Notice 6877\/TB-BHXH; Interconnected issuance of health insurance cards for children under 6 years old according to Decision 1868\/Q\u0110-BTP; Payment of pensions and allowances via account on VNeID; and new regulations on penalties for social insurance violations according to Decree 283\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Viec_chuyen_doi_so_DDCNCCCD_thay_ma_so_BHXH_co_yeu_cau_nguoi_lao_dong_lam_thu_tuc_gi_khong\"><\/span><b>Does the conversion of the Citizen Identification Card\/Citizen Identification Card to replace the Social Insurance number require any procedures from the employee?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The conversion is primarily carried out on the Social Insurance agency&#039;s system. Participants only need to monitor information on VssID and use their current ID number or Citizen Identification Card number according to the instructions after the conversion is complete.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tre_duoi_6_tuoi_cap_the_BHYT_theo_quy_trinh_moi_thuc_hien_o_dau\"><\/span><b>Where can children under 6 years old get health insurance cards under the new procedure?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Citizens can complete the integrated procedures for birth registration, permanent residence registration, health insurance card issuance, and identity card issuance through the National Public Service Portal or the VNeID application.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2832026ND-CP_ve_xu_phat_vi_pham_BHXH_co_hieu_luc_tu_khi_nao\"><\/span><b>When does Decree 283\/2026\/ND-CP on penalties for violations of social insurance regulations come into effect?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 283\/2026\/ND-CP, effective from September 10, 2026, stipulates administrative penalties for violations in the fields of labor, social insurance, and Vietnamese workers going to work abroad under contract.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tro_cap_bao_hiem_xa_hoi_co_phai_chiu_thue_thu_nhap_ca_nhan_khong\"><\/span><b>Are social insurance benefits subject to personal income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to Clause 2, Article 3 of the Personal Income Tax Law 2025, allowances stipulated in the Social Insurance Law 2024 are not taxable income and therefore are not subject to personal income tax.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>4 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch BHXH ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/9\/2026, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, th\u1ee7 t\u1ee5c c\u1ea5p th\u1ebb BHYT, ph\u01b0\u01a1ng th\u1ee9c chi tr\u1ea3 l\u01b0\u01a1ng h\u01b0u v\u00e0 c\u1ea3 m\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p vi ph\u1ea1m ngh\u0129a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9796","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\/9796","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=9796"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9796\/revisions"}],"predecessor-version":[{"id":9800,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9796\/revisions\/9800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9806"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}