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Vietnam Social Insurance Contribution Rates 2026: Groups, Floor, Cap

By Nguyễn Quốc Trung — Deputy General Director · Updated 2026-10-17

In 2026, the total compulsory insurance contribution for a Vietnamese employee working under a labour contract is 32% of the monthly salary used for insurance contributions: the employee pays 10.5% (social insurance (SI) 8%, health insurance (HI) 1.5%, unemployment insurance (UI) 1%) and the enterprise pays 21.5% (SI 17.5%, HI 3%, UI 1%), under the Law on Social Insurance 2024 (Luật Bảo hiểm xã hội 2024), the Law on Health Insurance (Luật Bảo hiểm y tế) and the Law on Employment 2025 (Luật Việc làm 2025); the enterprise also pays a 2% trade union fee under the Law on Trade Unions 2024 (Luật Công đoàn 2024), so the total cost on the enterprise side is 23.5%. The salary used for SI and HI contributions is capped at 20 times the reference level: 46,800,000 VND/month until the end of 30 June 2026 and 50,600,000 VND/month from 1 July 2026; unemployment insurance has its own cap equal to 20 times the regional minimum wage. The most notable new point in 2026: from 1 January 2026, labour contracts of 1 month to under 3 months must also pay unemployment insurance, so this group rises from 30% to 32%.

This article is written for business owners, HR managers and accountants. Every rate is given together with the article, clause and point of the document it is based on; the rate table by group is cross-checked against the table attached to Official Letter 526/BHXH-QLT of 20 June 2025 of Social Insurance Region XXVII (Ho Chi Minh City) and updated to reflect documents that took effect after that date. The content is updated to 17 October 2026.

Quick summary: 2026 social insurance contributions for enterprises

• The employee pays 10.5%, the enterprise pays 21.5% of the monthly salary used for insurance contributions, for a total of 32%; the rates are unchanged from 2025.
• Contracts of 1 month to under 3 months now pay the full 32%: the Law on Employment 2025 (point a, clause 1, Article 31, effective 1 January 2026) brings this group into the scope of unemployment insurance; previously this group paid 30%.
• The enterprise also pays a 2% trade union fee on the salary fund used as the basis for SI contributions (point b, clause 1, Article 29 of the Law on Trade Unions 2024), even where no grassroots trade union has been established.
• The statutory contribution floor is the reference level (point đ, clause 1, Article 31 of the Law on Social Insurance 2024): 2,340,000 VND until the end of 30 June 2026 and 2,530,000 VND from 1 July 2026. For employees working full standard hours, the contractual salary may not be lower than the regional minimum wage, so in practice contributions start from 5,310,000 VND (Region I) and up.
• SI and HI contribution cap: 46,800,000 VND/month until 30 June 2026 and 50,600,000 VND/month from 1 July 2026; UI cap: 20 times the regional minimum wage, i.e. 106,200,000 VND in Region I.
• Foreign workers are only covered when the contract runs for 12 months or more and do not pay unemployment insurance, so their total is 30%; a Korean national holding a certificate from the Korean pension authority pays only 8%.
• A salary of 6,000,000 VND/month: the employee pays 630,000 VND, the enterprise pays 1,290,000 VND plus 120,000 VND in trade union fee.

What are the SI, HI and UI contribution rates for 2026?

In 2026, for a Vietnamese employee working under a labour contract, the enterprise pays 21.5% and the employee pays 10.5% of the monthly salary used for insurance contributions, a total of 32%, split across five funds as in the table below; each rate is shown together with the document and provision that sets that figure.

Three of the figures in the table are statutory maximums that the Government has set at a specific level: health insurance, capped at 6%, is set at 4.5% from 15 August 2025 under Decree 188/2025/ND-CP (which repeals Decree 146/2018/ND-CP); unemployment insurance, capped at 1% per side, is set at 1%; and the occupational accident and disease fund, capped at 1%, is set at 0.5%. The 0.3% rate applies only to enterprises in high-risk sectors that meet the conditions in Article 5 of Decree 58/2020/ND-CP; the proposal to cut the rate across the board to 0.3% until the end of 2027 is still a draft and has not taken effect. In addition to the two sides' contributions, the State supports up to 1% of the monthly salary fund used for unemployment insurance contributions (point c, clause 1, Article 33 of the Law on Employment 2025).

How do 2026 social insurance contribution rates differ by group?

Each group of participants has its own contribution rate depending on which funds the law places them in: a Vietnamese employee under a labour contract pays the full 32%, a foreign worker pays 30%, an unpaid manager and a business-household owner self-contribute 29.5%, and a Korean employee holding a Korean certificate pays only 8%. The table below lists each group following the social insurance authority's rate-table framework; figures are percentages of the salary used for contributions.

The basis for each column, beyond the general rate table above:

• Row 2 rises from 30% to 32% from 1 January 2026: point a, clause 1, Article 31 of the Law on Employment 2025 brings contracts "of 1 month or more" into the scope of unemployment insurance, and the Law has no separate transitional provision for this group.
• Unemployment insurance for rows 1–4 and 11: points a, b, c and d, clause 1, Article 31 of the Law on Employment 2025 (labour contracts, part-time work, working contracts, and managers who receive a salary). Cadres and civil servants, part-time (non-specialised) activists and unpaid managers are not on this list.
• Foreign workers do not pay unemployment insurance: clause 1, Article 2 of the Law on Employment 2025 defines an employee as a Vietnamese citizen. The condition for social insurance coverage is a contract of 12 months or more, except for intra-company transferees, people who have reached retirement age when the contract is signed, and cases where an international treaty provides otherwise (clause 2, Article 2 of the Law on Social Insurance 2024).
• Korean nationals (row 6): the Agreement between Vietnam and Korea on Social Insurance took effect on 1 January 2024 and applies only to the retirement and survivorship regime; a holder of the certificate is exempt from contributing to the retirement and survivorship fund in Vietnam, while the remaining items are still paid as for any other foreign worker.
• Self-contributing groups (rows 7–10): 3% to the sickness and maternity fund plus 22% to the retirement and survivorship fund (point a, clause 4, Article 33 of the Law on Social Insurance 2024) for rows 7 and 8; 22% for row 9 (clause 2, Article 33) and row 10 (clause 3, Article 33); health insurance of 4.5% paid by the participant themselves (point b, clause 1, Article 6 of Decree 188/2025/ND-CP). The salary for contributions is chosen by the participant under point d, clause 1, Article 31 of the Law on Social Insurance 2024.
• Occupational accident and disease fund: contributions are made only for the groups in points a, b, c, d, đ, e, i and l of clause 1 and in clause 2 of Article 2 of the Law on Social Insurance 2024 (clause 1, Article 4 of Decree 58/2020/ND-CP, amended by Decree 158/2025/ND-CP), so rows 7–10 and 13 have no entry in this column.
• Compared with the table attached to Official Letter 526/BHXH-QLT (drawn up under the law in force from 1 July 2025): row 2 differs because the Law on Employment 2025 took effect later; row 13 differs because the list of contributors to the occupational accident fund was amended by Decree 158/2025/ND-CP, effective 1 July 2025.

The armed forces, military and police cadets, and standing militia have their own contribution mechanism set by the Government (point c, clause 1, Article 31 of the Law on Social Insurance 2024) and are therefore not included in the table above.

Which groups pay only health insurance, who pays, and how much?

Besides working people, the Law on Health Insurance has four groups that take part in health insurance only: a group whose contributions are paid by the social insurance authority, a group paid by the State budget, a group partly supported by the budget, and a group participating by household; the contribution rate for all these groups is 4.5%, differing in the calculation basis and who pays. The table below summarises them under Article 12 of the Law on Health Insurance and Article 6 of Decree 188/2025/ND-CP.

The budget support levels are in clause 6, Article 6 of Decree 188/2025/ND-CP, effective 15 August 2025, so some groups differ from tables drawn up before that date; the household discount is in clause 6, Article 13 of the Law on Health Insurance. For enterprises, the row to remember is clause 5: an employee on unpaid leave or with a suspended contract who has not agreed to pay social insurance must take part in health insurance by household themselves so that their card is not interrupted.

What does the 2026 salary for social insurance contributions include?

The salary for social insurance contributions is the monthly salary comprising the job- or title-based salary, salary allowances and other supplements agreed to be paid regularly and stably in each pay period, under point b, clause 1, Article 31 of the Law on Social Insurance 2024 and clause 1, Article 7 of Decree 158/2025/ND-CP. Items that vary with productivity and work quality, and welfare items recorded under a separate heading, are not counted.

Two calculation rules often overlooked: for part-time workers, the contribution salary is the hourly, daily or weekly wage multiplied by the number of hours, days or weeks worked in the month under the contract (clause 2, Article 7 of Decree 158/2025); for salaries paid in foreign currency, the contribution salary is converted to VND at the average transfer buying rate of the four State-owned commercial banks at the end of 2 January for the first half of the year and 1 July for the second half (clause 5, Article 7). The "recorded under a separate heading" condition also decides many back-collection cases: a "phone allowance" paid at a fixed amount together with the monthly salary looks exactly like a supplement paid regularly and stably and may be recalculated into the contribution salary. How each item is classified for personal income tax, which differs from insurance, is covered in the article 13th-Month Pay & Tet Bonus in Vietnam: Rules, Tax, Cost 2026.

What is the minimum salary for social insurance contributions in 2026?

Under point đ, clause 1, Article 31 of the Law on Social Insurance 2024, the salary used as the basis for compulsory social insurance contributions is at least equal to the reference level: 2,340,000 VND/month until the end of 30 June 2026 and 2,530,000 VND/month from 1 July 2026. However, for employees who work the full standard hours, the contractual salary may not be lower than the regional minimum wage under Article 90 of the Labour Code 2019 (Bộ luật Lao động 2019), so the lowest salary actually used for contributions is 5,310,000 VND (Region I), 4,730,000 VND (Region II), 4,140,000 VND (Region III) and 3,700,000 VND (Region IV).

The reference level equals the base salary while the base salary has not yet been abolished (clause 2, Article 5 of Decree 158/2025/ND-CP), and the base salary is 2,530,000 VND/month from 1 July 2026 (clause 2, Article 3 of Decree 161/2026/ND-CP). The reference level is the real floor for part-time workers: this group is subject to compulsory coverage when the monthly salary is at or above the reference level, and is not covered if it is lower (clause 5, Article 3 of Decree 158/2025/ND-CP). The specific cost for this group is covered in the article Compulsory Social Insurance for Part-Time Workers 2026.

The region is determined by the locality where the employee actually works, under the list attached to Decree 293/2025/ND-CP, not by the company's head office; how to look up the region after the rearrangement of administrative units is covered in the article Vietnam Minimum Wage 2026: Regional Rates, Hourly Rates and 2027.

What is the maximum SI and HI contribution in 2026?

The salary for SI and HI contributions is capped at 20 times the reference level, i.e. 46,800,000 VND/month from 1 January to 30 June 2026 and 50,600,000 VND/month from 1 July 2026, under point đ, clause 1, Article 31 of the Law on Social Insurance 2024 and clause 5, Article 14 of the Law on Health Insurance; the salary for unemployment insurance contributions has its own cap equal to 20 times the regional monthly minimum wage (clause 2, Article 34 of the Law on Employment 2025).

At the 50,600,000 VND cap, the maximum SI and HI contribution of the employee is 4,807,000 VND/month (9.5%) and of the enterprise is 10,373,000 VND/month (20.5%), not counting UI which is calculated separately; the trade union fee also stops at this cap because it is calculated on the salary fund used as the basis for SI contributions, up to 1,012,000 VND per person per month. Because of the cap, the ratio of insurance cost to total salary falls as the salary exceeds 50.6 million VND; this mechanism is analysed in the article Employer Costs in Vietnam Capped: Senior Hires Cost Less.

How is the monthly social insurance contribution calculated?

The monthly contribution equals each fund's contribution rate multiplied by that month's contribution salary, after the salary has been brought within the floor and the cap: SI and HI use the cap of 20 times the reference level, while UI uses the cap of 20 times the regional minimum wage. Enterprises follow five steps after each pay period.

• Step 1: add up the job-based salary, salary allowances and supplements paid regularly and stably; exclude the items that fall outside the contribution salary.
• Step 2: compare against the cap: 46,800,000 VND for pay periods before 1 July 2026 and 50,600,000 VND from 1 July 2026.
• Step 3: calculate SI and HI on the capped salary: employee 9.5%, enterprise 20.5%.
• Step 4: calculate UI at 1% per side on the salary capped by the region's UI cap.
• Step 5: calculate the trade union fee at 2% on the salary used as the basis for SI contributions; deduct the employee's share from their salary and then remit both shares.

For example, a person in Region I with a contribution salary of 60,000,000 VND/month, pay period August 2026. SI and HI are calculated on the 50,600,000 VND cap, while UI is calculated on the full 60,000,000 VND because it has not reached the 106,200,000 VND cap. The employee pays 4,048,000 VND SI, 759,000 VND HI and 600,000 VND UI, totalling 5,407,000 VND. The enterprise pays 8,855,000 VND SI, 1,518,000 VND HI and 600,000 VND UI, totalling 10,973,000 VND, plus 1,012,000 VND in trade union fee. If the pay period is May 2026, the SI and HI cap is still 46,800,000 VND, so the employee pays 5,046,000 VND and the enterprise pays 10,194,000 VND plus 936,000 VND in trade union fee.

For a salary of 6, 10 or 20 million, how much insurance per month?

For a contribution salary of 6,000,000 VND/month, the employee pays 630,000 VND and the enterprise pays 1,290,000 VND, plus 120,000 VND in trade union fee; at 10,000,000 VND it is 1,050,000 VND and 2,150,000 VND; at 20,000,000 VND it is 2,100,000 VND and 4,300,000 VND. The table below is pre-calculated for common salary levels, applicable from 1 July 2026 in Region I.

The table assumes the entire amount in the first column is the salary used as the basis for contributions and that the employee is in row 1, 2 or 3 of the groups table. If part of the income is a bonus or allowance outside the contribution salary, contributions are calculated on the remainder; at levels of 50,000,000 VND and above, contributions before 1 July 2026 are lower because the cap is still 46,800,000 VND. To get the exact contribution, personal income tax and take-home pay for each person, use the labour cost calculator and Gross ↔ Net converter.

In which cases do enterprises often miscalculate contributions?

Most mistakes lie not in the rates but in special situations during the month: people with two contracts, people on unpaid leave, people who fall ill in their very first month, people whose contract is suspended, or late reduction filings. The Law on Social Insurance 2024 and the Law on Employment 2025 set out each case specifically.

• People with multiple labour contracts: social insurance is paid under the first contract signed (point a, clause 5, Article 2 of the Law on Social Insurance 2024); unemployment insurance is paid together with compulsory social insurance (clause 1, Article 31 of the Law on Employment 2025).
• No salary received for 14 working days or more in the month: neither the employee nor the enterprise pays social insurance for that month, unless the two sides agree to pay on the basis of the most recent month (clause 5, Article 33 and clause 3, Article 34 of the Law on Social Insurance 2024); unemployment insurance is not paid for that month (clause 4, Article 33 of the Law on Employment 2025).
• First month of work, or first month back at work, with sick leave of 14 working days or more: social insurance for that month must still be paid (clause 6, Article 33 of the Law on Social Insurance 2024).
• Probation contracts: not subject to compulsory social insurance (clause 5, Article 3 of Decree 158/2025/ND-CP) and not subject to unemployment insurance (clause 2, Article 31 of the Law on Employment 2025); where probation is written into a labour contract of 1 month or more, contributions must be paid immediately.
• Suspension of the labour contract: not covered during the suspension period, unless the two sides agree to pay (point b, clause 4, Article 2 of the Law on Social Insurance 2024).
• Sent to study, intern or work on assignment in or outside the country while still receiving a salary domestically: still subject to compulsory social insurance (clause 1, Article 3 of Decree 158/2025/ND-CP).
• Work stoppage with salary still paid: if the stoppage salary is at or above the floor, contributions are based on the salary received during the stoppage period (point b, clause 1, Article 31 of the Law on Social Insurance 2024).
• Reduction filed after the last day of the month: the enterprise must pay health insurance through the end of the following month; for example, a person who leaves on 28 January with the reduction filed on 1 February pays HI through the end of February but does not pay SI or UI for February (Official Letter 526/BHXH-QLT, section 5.5).
• At most 6 months short of qualifying for a pension or a monthly survivorship allowance: the employee or their relatives may make a one-time contribution for the remaining months (clause 7, Article 33 of the Law on Social Insurance 2024).

When are the monthly social insurance registration and payment deadlines?

The enterprise must submit the compulsory social insurance registration file within 30 days from the date the employee becomes subject to coverage (clause 1, Article 28 of the Law on Social Insurance 2024), and pay the monthly contributions by the last day of the following month at the latest (point a, clause 4, Article 34). Past that deadline it is late payment; more than 60 days past the deadline and after being prompted, it becomes evasion of payment.

• Late payment: not yet paid or underpaid after the latest payment date (clause 1, Article 38 of the Law on Social Insurance 2024).
• Evasion of payment: not paying or underpaying more than 60 days after the latest deadline and after being prompted (point đ, clause 1, Article 39), or registering a contribution salary lower than required (point c, clause 1, Article 39) — that is, splitting salary into "allowances" to pay less is also evasion.
• Additional amount payable: pay the full shortfall plus 0.03% per day on the amount and the number of days of late payment or evasion (clause 1, Article 40 and clause 1, Article 41).
• Administrative penalties from 10 September 2026: evasion is fined 18–20% of the total evaded amount and late payment 12–15% of the total late amount, up to 75 million VND for individuals and 150 million VND for organisations (Decree 283/2026/ND-CP); details are in the article Vietnam Social Insurance Penalties 2026 (Decree 283).

In Ho Chi Minh City, Social Insurance Region XXVII asks units to submit files for increasing or decreasing the workforce and for salary adjustments by the 28th of each month at the latest, with large units submitting no more than 3 files per month, and to transfer payments by the last day of the month (Official Letter 526/BHXH-QLT, section 6.2). Filing early on this schedule helps ensure that a departing employee's social insurance book inserts are printed through the month they leave, so they can claim unemployment benefit in time.

Beyond 21.5%, what else must the enterprise pay?

Beyond the 21.5% of compulsory insurance, the enterprise must pay a trade union fee equal to 2% of the salary fund used as the basis for employees' compulsory social insurance contributions, under point b, clause 1, Article 29 of the Law on Trade Unions 2024, even where no grassroots trade union has been established. This is why the cost on the enterprise side is 23.5% rather than the 21.5% that many spreadsheets leave out.

The trade union fee is borne by the enterprise, not deducted from employees' salaries, and paid each month at the same time as social insurance under Decree 105/2026/ND-CP. Because it is calculated on the salary used as the basis for SI contributions, it stops at the 50,600,000 VND cap, i.e. a maximum of 1,012,000 VND per person per month from 1 July 2026. Who must pay, where to pay, and the penalty for not paying are covered in the article 2% trade union funding: who pays, how much, and where?.

How do foreign workers and part-time employees pay social insurance?

Foreign workers are subject to compulsory social insurance when they have a fixed-term labour contract of 12 months or more with an employer in Vietnam, paying 30% (employee 9.5%, enterprise 20.5%) because they do not take part in unemployment insurance; part-time workers with a monthly salary at or above the reference level pay the full 32% just like full-time workers.

• Foreign workers not covered: intra-company transferees, people who have reached retirement age at the time the contract is signed, and cases where an international treaty provides otherwise (clause 2, Article 2 of the Law on Social Insurance 2024); contracts under 12 months are also not yet covered. The enterprise still pays the 2% trade union fee, so the cost on the enterprise side is 22.5%.
• Korean nationals: if they hold a Certificate of Coverage issued by the National Pension Service of Korea, they are exempt from contributing to the retirement and survivorship fund in Vietnam under the Vietnam–Korea Agreement on Social Insurance (effective 1 January 2024), paying only 8% comprising the sickness and maternity fund, the occupational accident fund and health insurance.
• Part-time workers: subject to social insurance (point l, clause 1, Article 2 of the Law on Social Insurance 2024), health insurance (point d, clause 1, Article 12 of the Law on Health Insurance) and unemployment insurance (point b, clause 1, Article 31 of the Law on Employment 2025) when they have a contract of 1 month or more and a monthly salary at or above the reference level.

Work permits, coverage conditions and the full cost for foreign experts are covered in the article Foreigners in Vietnam 2026: work permit & social insurance; for those on probation, see the article Do You Have to Pay Social Insurance During Probation?.

Will social insurance contributions change in 2027?

There is no proposal to change the 32% contribution rate for 2027, but the unemployment insurance cap and the minimum contractual salary may change with the regional minimum wage: the plan agreed by the National Wage Council in July 2026 envisages an average increase of 7.8% from 1 January 2027, raising Region I to 5,700,000 VND/month. This remains a projected figure until the Government issues a decree.

If this plan is issued, the unemployment insurance cap for Region I will rise to 114,000,000 VND/month from 1 January 2027; the SI and HI caps only change when the reference level changes. Another change to watch is the draft to cut the occupational accident and disease fund contribution to 0.3% until the end of 2027. This article will be updated on the day those documents take effect.

Can an enterprise outsource social insurance contributions?

Yes. An enterprise can hand the registration, declaration, workforce increase/decrease filings, reconciliation and monthly social insurance payment to a service provider, while the enterprise remains the employer and is responsible for paying in full. This suits enterprises that have no dedicated insurance accountant, that have several groups with different rates, or that have multiple locations in different wage regions.

Nhan Kiet provides social insurance services for enterprises: first-time registration, monthly increase/decrease filings, correct calculation of the rate and contribution salary for each group, handling sickness and maternity benefits, and closing the book when an employee leaves. The service can stand alone or be bundled with payroll outsourcing, so that the payroll, the social insurance declarations and the personal income tax records match from the start.

Sources

• Law on Social Insurance 2024, No. 41/2024/QH15, effective from 1 July 2025: Articles 2, 28, 31, 32, 33, 34, 38, 39, 40 and 41
• Law on Health Insurance No. 25/2008/QH12, amended by Law No. 46/2014/QH13 and Law No. 51/2024/QH15 (effective 1 July 2025): Articles 12, 13 and 14
• Decree 188/2025/ND-CP guiding the Law on Health Insurance, effective 15 August 2025: Article 6 (contribution rate 4.5%, support levels); repeals Decree 146/2018/ND-CP
• Law on Employment 2025, No. 74/2025/QH15, effective 1 January 2026: Articles 2, 31, 33 and 34; Decree 374/2025/ND-CP on unemployment insurance
• Law on Occupational Safety and Health 2015, No. 84/2015/QH13: Article 44; Decree 58/2020/ND-CP: Articles 4 and 5
• Decree 158/2025/ND-CP guiding compulsory social insurance: Articles 3, 5, 7, 43 and 44
• Decree 161/2026/ND-CP: base salary 2,530,000 VND from 1 July 2026
• Law on Trade Unions 2024, No. 50/2024/QH15: Article 29; Decree 105/2026/ND-CP
• Labour Code 2019, No. 45/2019/QH14: Articles 90 and 91; Decree 293/2025/ND-CP and the list of localities
• Decree 283/2026/ND-CP: penalties for late payment and evasion, effective 10 September 2026
• The Agreement between Vietnam and Korea on Social Insurance, effective 1 January 2024; Official Letter 862/BHXH-TST of 29 March 2024 of Vietnam Social Insurance guiding implementation
• Official Letter 526/BHXH-QLT of 20 June 2025 of Social Insurance Region XXVII and the attached detailed rate table; Circular 10/2020/TT-BLDTBXH: clause 5, Article 3

This is general information, not legal advice for a specific case. Amounts and rates may change when new documents are issued; check the current documents before applying them.

See also: How to Calculate Payroll in 2026: Gross to Net · Vietnam Minimum Wage 2026: Regional Rates, Hourly Rates and 2027 · 2% trade union funding: who pays, how much, and where? · Payroll outsourcing · Social Insurance Services

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