Threshold of Compulsory Social Insurance in Vietnam [UPDATE 2026]
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”.
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.
The regions corresponding to minimum regional salary is defined in Appendix issued along with Decree 293/2025.
New regional minimum salary following Decree 293/2025 is effective from 1 January 2026.