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Tool · Labor

BHXH Contribution Formula

Enter the wage used for insurance contributions and the region, and the tool breaks down each BHXH (social insurance), BHYT (health insurance) and BHTN (unemployment insurance) contribution that the enterprise and the employee must pay each month. The ceiling is applied, and foreign employees are calculated separately.

Reference result

For reference under the regulations cited, checked 29 September 2026. Not a substitute for advice on a specific file.

ItemEmployerEmployee
Retirement and survivors14%8%
Sickness and maternity3%—
Occupational accident and disease0.5%—
BHYT (health insurance)3%1.5%
BHTN (unemployment insurance)1%1%
Total21.5%10.5%

Contribution wage: the wage for the job or job title, wage allowances and other supplementary amounts stated in the labor contract.

Ceiling: BHXH and BHYT are capped at 20 times the reference level (50,600,000 VND from 01/07/2026). BHTN is capped at 20 times the regional minimum wage.

Foreign employees: no BHTN contribution, so the employer pays 20.5% and the employee 9.5%.

Legal basis

  1. Social Insurance Law No. 41/2024/QH15, Clause 1, Article 32 (sickness and maternity fund 3%, retirement and survivors fund 22%) and Articles 33, 34 (contribution responsibility: employee 8% to retirement and survivors; employer 3% and 14%)
  2. Social Insurance Law No. 41/2024/QH15, Clause 1, Article 31 (lowest contribution wage equals the reference level, highest equals 20 times the reference level)
  3. Social Insurance Law No. 41/2024/QH15, Clause 13, Article 141 (while the base salary has not been abolished, the reference level equals the base salary)
  4. Decree 161/2026/NĐ-CP dated 15/05/2026: base salary of 2,530,000 VND/month from 01/07/2026
  5. Law on Occupational Safety and Health 2015, Article 44; Decree 58/2020/NĐ-CP, Article 4 (Consolidated Document 5/VBHN-BNV 2026): occupational accident and disease fund 0.5%, 0.3% when approved
  6. Health Insurance Law (Law 25/2008/QH12, amended by Law 51/2024/QH15) and Decree 188/2025/NĐ-CP: contribution rate of 4.5% of the monthly wage used for BHXH, employer two-thirds, employee one-third
  7. Employment Law No. 74/2025/QH15 (effective 01/01/2026): Article 31 (BHTN subjects, excluding probation contracts and people receiving a pension), Article 33 (maximum contribution rate 1%), BHTN contribution wage capped at 20 times the regional minimum wage
  8. Decree 374/2025/NĐ-CP (effective 01/01/2026): BHTN contribution rate 1% for the employee, 1% for the employer
  9. Decree 293/2025/NĐ-CP dated 10/11/2025 (effective 01/01/2026, replacing Decree 74/2024/NĐ-CP): monthly and hourly minimum wage, rules for applying the area, conversion; Appendix listing the areas of regions I–IV
  10. Decree 158/2025/NĐ-CP (effective 01/07/2025) guiding compulsory BHXH, including foreign employees

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