Compulsory Social Insurance Scheme in Vietnam [Update 1 January 2027]
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 [Update]
Take effect on January 1, 2027, the updated regional minimum salaries, along with their corresponding regional classifications (as defined in the Appendix), established under Decree 399/2026/ND-CP issued on November 2, 2026.
UI contributions are capped at 20 times the regional minimum salary. As a result, this new issuance regarding regional minimum salary cap a new threshold for monthly UI contribution.
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