Update on Social Insurance, Health Insurance, and Unemployment Insurance Rates from July 1, 2026 as follows :

by KMC Consulting Company Limited

 

On May 15, 2026, the Government issued Decree No. 161/2026/NĐ-CP stipulating the new statutory pay rate applicable from July 1, 2026 at VND 2,530,000 per month.

Based on this, Ho Chi Minh City Social Insurance issued Notification No. 3508/TB-BHXH dated May 21, 2026 providing guidance on the implementation of contribution rates for Social Insurance (SI), Health Insurance (HI), Unemployment Insurance (UI), and Occupational Accident and Occupational Disease Insurance effective from July 1, 2026, when the reference salary (statutory pay rate) is VND 2,530,000 per month, as follows:

  • The salary used as the basis for SI, HI, and Occupational Accident and Occupational Disease Insurance contributions must not be lower than the reference salary and must not exceed 20 times the reference salary (VND 50,600,000) at the time of contribution.
  • The salary used as the basis for UI contributions must not be lower than the reference salary and must not exceed 20 times the regional minimum wage applicable at the time of contribution.
  • The regional minimum wages applicable to employees in Ho Chi Minh City are as follows:
 

Region

Minimum Monthly Wage

(VND/month)

Minimum Hourly Wage

(VND/hour)

Maximum Salary Cap

(VND/month)

Region I

5.310.000

25.500

106.200.000

Region II

4.730.000

22.700

94.600.000

Region III

4.140.000

20.000

82.820.000

(List of areas applying the minimum wage levels effective from January 1, 2026 in Ho Chi Minh City issued together with Official Letter No. 9335/SNV-LĐTLBHXH dated November 18, 2025 of the Ho Chi Minh City Department of Home Affairs).

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