Compulsory Social Insurance Scheme in Vietnam [UPDATE 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)
Table below provide key point of SHUI scheme in Vietnam for quick reference.
| ITEMS | VIETNAMESE | EXPATRIATE | ||||||||||||||||||||||||||||||
| Condition for employment | N/A | Obtaining Work permit | ||||||||||||||||||||||||||||||
| Employment | Probation (maximum 60 days)
Labor contract (definite or indefinite-term) |
Normally no probatio Labor contract (definite-term based on WP) |
||||||||||||||||||||||||||||||
| SHUI contribution |
|
|
||||||||||||||||||||||||||||||
| SHUI contribution (con’t) |
Threshold of SI & HI contribution is 20 times of “referral salary” i.e. VND 46,800,000 (equivalent to USD1,800) (*) Threshold of UI contribution is 20 times of “regional minimum salary” i.e. VND 106.200,000 (equivalent to USD4,058) applicable to Region #1 (**) (*) From 1 Jul 2025, referral salary (RS) is used to replace minimum basic salary to set the threshold for SHUI contribution. RS is supposed to change from time to time following resolution from Vietnam Government. Currently, RS is VND 2,340,000 regulated in Decree 73/2024/ND-CP. (**) From 1 Jan 2026, new regional minimum salary is revised increasingly following Decree 293/2025/ND-CP. And the corresponding region can be found in Appendix of such Decree. Region #1 include metropolitan areas, big central cities such as Hanoi, Ho Chi Minh City, Danang etc. |
|||||||||||||||||||||||||||||||
| SHUI Registration and Ongoing Compliance |
ER is liable on registering SHUI unit code for monthly contribution SHUI is contributed on MONTHLY basis, no later than the last working day of each month Any changes relating to new-hire, resignation, increasing/decreasing salary etc. must be informed to Vietnam SHUI authority on time. |
|||||||||||||||||||||||||||||||
Download PDF handout