Compulsory Social Insurance Scheme in Vietnam [UPDATE 1 Jul 2026]
Full compliance with regulations in host countries can reduce bureaucratic processes and penalties, demonstrate a commitment to development, and help establish a positive workplace for employees.
One notable point of ongoing compliance when doing business in Vietnam is contributing Social Insurance (SHUI) on monthly basis once the employment is officially engaged via employment contract.
Compulsory SHUI scheme in Vietnam includes three key elements, in particulars:
🔷 Social Insurance (SI)
🔷 Health Insurance (HI)
🔷 Unemployment Insurance (UI)
🔎 Threshold of SI, HI contribution
Effective from 1 July 2026, the referral salary is VND2,530,000 (USD97) regulated under Decree 161/2026/ND-CP, revising upwards from current one VND 2,340,000 per month.
SI, HI contribution is capped at 20 times of the referral salary. As a result, threshold for SI & HI contribution is VND50,600,000 per month (equivalent to USD 1,947).
🔎 Threshold of UI contribution (remain unchanged)
UI is contributed with cap at 20 times of “regional minimum salary”.
Pursuant to Decree 293/2025 by Government issued on 10 Nov 2025, new regional minimum salary is applied. New minimum hourly wage is increased, in which VND 25,500 per hour for region#1.
As a result, new threshold for Unemployment Insurance (UI) is capped at VND106,200,000 (USD4,085) for region#1, including metropolitan areas, central cities such as: Hanoi, Ho Chi Minh, Danang etc.
📆 New minimum basic salary or referral salary takes effective from 1 July 2026.
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