2026 Social Insurance Contributions: Rates, Floor, Ceiling

The contribution wage is the common basis on which a company calculates the three compulsory insurance premiums each month. From 01/07/2025 (the new Social Insurance Law) and 01/01/2026 (the new Employment Law), the rules for determining this wage, the minimum and maximum levels and the contribution rates have all changed. The base salary rises from 01/07/2026, so the ceiling changes in the middle of the year.

Quick answer: employers pay 17% for BHXH, 3% for BHYT and 1% for BHTN, a total of 21% of the contribution wage (excluding the occupational accident and disease fund). Employees pay 8%, 1,5% and 1%, a total of 10,5%. The minimum for BHXH and BHYT is the reference wage (equal to the base salary) and the maximum is 20 times the reference wage, which is 50.600.000 VND per month from 01/07/2026. BHTN has its own ceiling, equal to 20 times the regional minimum wage.

Insurance type	Employer pays	Employee pays	Basis
BHXH (sickness, maternity)	3%	not paid	Article 34, Social Insurance Law
BHXH (retirement, survivors)	14%	8%	Articles 33 and 34, Social Insurance Law
BHYT	3% (two-thirds of 4,5%)	1,5% (one-third of 4,5%)	Article 6, Decree 188/2025/NĐ-CP
BHTN	1% of the wage fund	1% of wages	Article 4, Decree 374/2025/NĐ-CP
Total	21%	10,5%

The Health Insurance Law sets a maximum of 6% and the Employment Law sets a maximum of 1% for each side; the specific rates in force (4,5% and 1%) are set in the implementing decrees. Besides these three items, employers also fund the trade union at 2% of the contribution wage fund for compulsory BHXH (Point b, Clause 1, Article 29, Trade Union Law). This cost is borne by the employer and is not deducted from employee wages. The occupational accident and disease fund has its own rules and is not included in the table above.

What does the contribution wage include?

For employees whose pay is set by the employer, the monthly contribution wage has three components (Point b, Clause 1, Article 31, Social Insurance Law; Clause 1, Article 7, Decree 158/2025/NĐ-CP):

Salary for the job or job title, calculated monthly according to the pay scale, the salary table, and as agreed in the labor contract.
Wage allowances that compensate for working conditions, the complexity of the work, living conditions or the level of difficulty in attracting workers, as agreed in the contract.
Other supplementary amounts that can be determined as a fixed sum together with the salary, agreed in the labor contract and paid regularly and stably at each pay period.

Allowances or supplementary amounts that depend on or fluctuate with productivity, length of service or quality of work are not included. Wages stated or paid in foreign currency are converted to Vietnamese dong at the average buying rate, set on 02/01 for the first six months and 01/07 for the second six months, of four state-owned commercial banks (Clause 5, Article 7, Decree 158/2025/NĐ-CP). An employee who does not receive wages for 14 or more working days in a month does not have to contribute for that month, unless both parties agree to continue contributions (Clause 5, Article 33, Social Insurance Law).

What are the minimum and maximum levels for 2026?

Point đ, Clause 1, Article 31 of the Social Insurance Law sets the minimum contribution wage at the reference wage and the maximum at 20 times the reference wage at the time of contribution. While the base salary exists, the reference wage equals the base salary (Clause 13, Article 141, Social Insurance Law; Clause 2, Article 5, Decree 158/2025/NĐ-CP).

Period	Reference wage (base salary)	Minimum	Maximum
01/01 to 30/6/2026	2.340.000 VND	2.340.000 VND	46.800.000 VND
From 01/7/2026	2.530.000 VND	2.530.000 VND	50.600.000 VND

The maximum for BHYT is also 20 times the reference wage (Clause 5, Article 14, Health Insurance Law as amended by Law 51/2024/QH15), so the ceilings for BHXH and BHYT are the same.

BHTN is calculated differently. The highest contribution wage is 20 times the monthly regional minimum wage (Clause 2, Article 34, Employment Law). Under Decree 293/2025/NĐ-CP, this ceiling is 106.200.000 VND in Region I, 94.600.000 VND in Region II, 82.800.000 VND in Region III and 74.000.000 VND in Region IV.

The BHXH minimum is the reference wage, not the regional minimum wage. However, the salary written in the labor contract must still be at least the regional minimum wage. Paying less is subject to penalties under Clause 3, Article 23 of Decree 283/2026/NĐ-CP.

Worked example

An employee’s contract sets a job-title salary of 12.000.000 VND and a fixed wage allowance of 3.000.000 VND per month. The full 15.000.000 VND is the contribution wage, which falls between the minimum and maximum. The calculation:

Employee: BHXH 8% is 1.200.000 VND; BHYT 1,5% is 225.000 VND; BHTN 1% is 150.000 VND; total 1.575.000 VND.
Employer: BHXH 17% is 2.550.000 VND; BHYT 3% is 450.000 VND; BHTN 1% is 150.000 VND; trade union funding 2% is 300.000 VND; total 3.450.000 VND (excluding the occupational accident and disease fund).

Do foreign workers have to contribute?

BHXH: yes, when they work under a fixed-term labor contract of 12 months or longer with an employer in Vietnam. Exceptions include intra-company transferees, people who have reached retirement age when the contract is signed, and cases where an international treaty provides otherwise (Clause 2, Article 2, Social Insurance Law). Contribution rates are the same as for Vietnamese employees (Clause 1, Article 33 and Clause 1, Article 34, Social Insurance Law).
BHYT: the same conditions apply (Point c, Clause 1, Article 12, Health Insurance Law as amended by Law 51/2024/QH15).
BHTN: the Employment Law defines a worker as a Vietnamese citizen aged 15 or older with the capacity to work (Clause 1, Article 2), so foreign workers do not contribute to BHTN under this law.

An employer that has workers who are not covered by insurance must pay them, in the same pay period, an amount equal to the employer’s contribution. Failing to do so is subject to penalties under Clause 4, Article 23 of Decree 283/2026/NĐ-CP.

Common mistakes

Using the regional minimum wage as the BHXH floor. The BHXH and BHYT floor is the reference wage. The regional minimum wage is the basis for the BHTN ceiling and for the minimum pay that must be paid.
Keeping the 46.800.000 VND ceiling after 01/7/2026. The new ceiling is 50.600.000 VND once the base salary rises to 2.530.000 VND.
Including performance bonuses in the contribution wage, or excluding fixed allowances from it. Allowances and supplementary amounts agreed as fixed sums and paid regularly are included. Amounts that fluctuate with productivity are not.
Registering a contribution wage below the legal level. This is treated as deliberate underpayment under Point c, Clause 1, Article 39 of the Social Insurance Law. See also the article late or underpaid BHXH contributions.

How Thái Tín supports contribution calculations

Thái Tín helps companies review how insurance is calculated and connects them with specialist partners who handle the filings:

Review labor contracts, pay scales and allowances to determine which items form part of the contribution wage.
Compare the contribution amounts being declared with the minimum and maximum in force and the two base-salary levels in 2026.
Build a schedule for corrections when a difference is found, and connect the company with accounting partners and labor specialists who work with the social insurance authority.

For companies with many employees or foreign workers, see also labor and social insurance records for large enterprises. To start, please send us your workforce structure, a sample payroll (with personal details removed) and the contribution amounts you are currently declaring, so we can prepare a review schedule and connect you with the right specialist partners.

Questions and answers

What percentage of compulsory BHXH do employers and employees pay in 2026?

The total rate is 25% of the contribution wage: 3% to the sickness and maternity fund and 22% to the retirement and survivors fund (Article 32 of the Social Insurance Law 41/2024/QH15). Employees pay 8% to the retirement and survivors fund (Clause 1, Article 33). Employers pay 3% to the sickness and maternity fund plus 14% to the retirement and survivors fund, a total of 17% (Clause 1, Article 34).

From 01/07/2026, what is the highest wage used to calculate BHXH and BHYT?

The highest contribution wage equals 20 times the reference wage at the time of contribution (Point d, Clause 1, Article 31 of the Social Insurance Law; Clause 5, Article 14 of the Health Insurance Law as amended by Law 51/2024/QH15). The reference wage equals the base salary (Clause 2, Article 5 of Decree 158/2025/NĐ-CP). Decree 161/2026/NĐ-CP sets the base salary at 2.530.000 VND per month from 01/07/2026, so the highest level is 50.600.000 VND per month. Before that date it was 46.800.000 VND per month, based on the base salary of 2.340.000 VND under Decree 73/2024/NĐ-CP.

Are bonuses and allowances included in the contribution wage for BHXH?

Only wage allowances and other supplementary amounts are included, provided they are stated as fixed sums in the labor contract and paid regularly and stably at each pay period. Allowances or supplementary amounts that depend on or fluctuate with labor productivity, length of service or quality of work are excluded (Clause 1, Article 7 of Decree 158/2025/NĐ-CP, guiding Point b, Clause 1, Article 31 of the Social Insurance Law).

Do foreign workers have to pay BHXH, BHYT and BHTN?

Compulsory BHXH: yes, when they work under a fixed-term labor contract of 12 months or longer with an employer in Vietnam, except for intra-company transferees, people who have reached retirement age when the contract is signed, and cases where an international treaty provides otherwise (Clause 2, Article 2 of the Social Insurance Law). BHYT: the same conditions apply (Point c, Clause 1, Article 12 of the Health Insurance Law as amended by Law 51/2024/QH15). BHTN: Luật Việc làm 74/2025/QH15 (Employment Law No. 74/2025/QH15) defines a worker as a Vietnamese citizen (Clause 1, Article 2), so this group is outside BHTN under that law.

What is the BHTN ceiling in 2026?

The highest contribution wage for BHTN equals 20 times the monthly regional minimum wage at the time of contribution (Clause 2, Article 34 of the Employment Law 74/2025/QH15). Under Decree 293/2025/NĐ-CP (effective 01/01/2026), the monthly regional minimum wage is 5.310.000 VND in Region I, 4.730.000 VND in Region II, 4.140.000 VND in Region III and 3.700.000 VND in Region IV. The corresponding ceilings are 106.200.000, 94.600.000, 82.800.000 and 74.000.000 VND per month.

Legal basis · verification date

Verified 20 October 2026 · next review 18 January 2027. The content is general guidance and does not replace advice for a specific case.

Luật Bảo hiểm xã hội 41/2024/QH15 (Social Insurance Law No. 41/2024/QH15; issued 29/6/2024, effective 01/7/2025), consolidated text 19/VBHN-VPQH dated 12/02/2026 (Official Gazette No. 133, 28/02/2026): Clause 2, Article 2 (foreign workers), Article 31 (contribution wage, minimum and maximum), Article 32 (contribution rates), Articles 33 and 34 (contributions of employees and employers), Clause 13, Article 141 (reference wage equals base salary).
Decree 158/2025/NĐ-CP (issued 25/6/2025, effective 01/7/2025; Official Gazette Nos. 851 and 852, 01/7/2025): Article 5 (reference wage), Article 7 (contribution wage, currency conversion).
Law 51/2024/QH15 amending certain articles of the Health Insurance Law (Luật sửa đổi, bổ sung một số điều của Luật Bảo hiểm y tế) (issued 27/11/2024, effective 01/7/2025), consolidated text 40/VBHN-VPQH dated 16/3/2026: Points a and c, Clause 1, Article 12, Article 13, Clause 5, Article 14.
Decree 188/2025/NĐ-CP (issued 01/7/2025, effective 15/8/2025): Point a, Clause 1, Article 6 (BHYT at 4,5% of the monthly wage used for BHXH; employers pay two-thirds and employees one-third).
Luật Việc làm 74/2025/QH15 (Employment Law No. 74/2025/QH15; issued 16/6/2025, effective 01/01/2026): Clause 1, Article 2, Article 31, Clause 1, Article 33, Article 34; Decree 374/2025/NĐ-CP (issued 31/12/2025, effective 01/01/2026): Article 4 (BHTN: employees 1%, employers 1%), Article 7.
Decree 293/2025/NĐ-CP (issued 10/11/2025, effective 01/01/2026): table of monthly regional minimum wages; Decree 161/2026/NĐ-CP (issued 15/5/2026, effective 01/7/2026): Clause 2, Article 3 (base salary 2.530.000 VND per month); Decree 73/2024/NĐ-CP (effective 01/7/2024, expired when Decree 161/2026/NĐ-CP takes effect): Clause 2, Article 3 (base salary 2.340.000 VND per month).
Luật Công đoàn 50/2024/QH15 (Trade Union Law No. 50/2024/QH15), Point b, Clause 1, Article 29 (trade union funding at 2% of the contribution wage fund for compulsory BHXH); Law 97/2025/QH15, Clause 8, Article 2 (changes only the groups of paying entities, not the rate); Decree 105/2026/NĐ-CP (effective 16/5/2026) guiding the method and deadline of payment.
Checked for amendments or replacements on 20/10/2026: the Social Insurance Law 41/2024/QH15 has been amended by the Teachers Law, the Inspection Law, the Population Law and the Restructuring and Bankruptcy Law (none of these changes the articles used in this article). No separate law amending the contribution rates has been found.