Threshold of Compulsory Social Insurance in Vietnam
Threshold of Compulsory Social Insurance in Vietnam
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 is 20 times of “referral salary” i.e. VND 46,800,000 (equivalent to USD1,800).
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.
Threshold of UI contribution is 20 times of “regional minimum salary” i.e. VND 99,200,000 (equivalent to USD3,800)
From 1 Jul 2025, region in Vietnam has been changed due to administrative boundary merger; and can be found in Appendix 1, Decree 128/2025/ND-CP.