| Collection and issuing of books and cards | Decision 595/QĐ-BHXH (2017) and amending decisions | Decision 366/QĐ-BHXH dated 29/4/2026, effective 1/5/2026; forms TK1-TS, TK3-TS, D02-LT reissued | Decision 366/QĐ-BHXH |
| Deadline to transfer monthly contributions | No later than the last day of the contribution month | No later than the last day of the following month; late payment incurs an extra 0.03%/day on the overdue amount | Point a, clause 4, Article 34 and clause 1, Article 40 of the Law on Social Insurance 2024 |
| SI book | Paper book, with the contribution record printout (tờ rời) printed at book closing | Electronic SI book issued by 1/1/2026 at the latest, with the same legal validity as a paper book; a paper book is issued only on the participant's request | Decree 164/2025/NĐ-CP |
| When an employee leaves | Closing the book and returning the paper book | The company completes confirmation of the SI and UI contribution period; the employee views their contribution history on VNeID level 2 or VssID | Point a, clause 3, Article 48 of the Labour Code 2019 |
| HI card | Paper card, reprinted when information changes | Paper card printing stopped from 1/6/2025, including reissues and replacements; medical care uses the chip-based ID card, VNeID or VssID | Official Letter 168/BHXH-QLT dated 26/3/2025 |
| Claim list for sickness and maternity benefits | Form 01B-HSB | Form 01D-HSB from 1/7/2025; the company files within 07 working days and the social insurance authority settles within 07 working days | Decision 1674/QĐ-BHXH dated 27/5/2025; Articles 48 and 62 of the Law on Social Insurance 2024 |
| Correcting name and date of birth | Filing a correction, reprinting the book and card | Synchronised automatically when the information matches the National Population Database; TK1-TS is declared only where there is a discrepancy | Decision 366/QĐ-BHXH |
| Unemployment insurance | Contracts of 3 months or more | Contracts of 1 month or more, applied from 1/1/2026 | Article 31 of the Law on Employment 2025 |