It is expected that in 2026, if the base salary is adjusted to increase, some contributions and regimes will also change accordingly.
Based on Conclusion 206 of the Politburo, the Ministry of Home Affairs is coordinating with central agencies to develop and amend regulations on salary and allowance regimes for cadres, civil servants, public employees and armed forces to implement from 2026. At the same time, the Ministry of Home Affairs and the Ministry of Finance and related agencies report to competent authorities for consideration and decision on increasing the base salary level in 2026.
In case the base salary is adjusted, many contributions and regimes calculated according to this level will also change.
Insurance contribution level of people receiving salaries from the budget
According to the 2024 Law on Social Insurance and the 2025 Law on Employment, the salary used as a basis for paying compulsory social insurance, health insurance and unemployment insurance for people receiving salaries according to the regime prescribed by the State is calculated from the monthly salary according to position, title, rank, grade, military rank.
In addition, it also includes allowances such as position allowances, seniority allowances beyond the frame, professional seniority allowances and salary reserve difference coefficients (if any).
Because this salary is directly linked to the base salary, when the base salary increases, the salary used as a basis for paying insurance for this group of subjects will also increase accordingly.
Funeral allowances may also increase
According to Article 85 of the 2024 Law on Social Insurance, the funeral allowance level for relatives of pensioners is calculated as 10 times the reference level in the month that the pensioner passed away.
The reference level is regulated by the Government. During the time before the basic salary is abolished, the reference level is determined by the basic salary. When the basic salary is abolished, the reference level is not lower than the basic salary.
Therefore, if the base salary is adjusted to increase in 2026, the funeral allowance will also increase accordingly.
The beneficiaries of this allowance include relatives, heirs or organizations and individuals who take care of the funeral arrangements for the deceased.
Health insurance premiums also change
According to Decree 188/2025/ND-CP guiding the implementation of a number of articles of the Law on Health Insurance, the monthly health insurance contribution level of students is calculated at 4.5% of the reference level (currently equivalent to the base salary).
The state budget supports at least 50% of the contribution level for students. In addition, depending on socio-economic conditions, localities can provide additional support from local budgets.
For household health insurance participants, the contribution level is specified as follows:
The first person pays 4.5% of the base salary;
The second, third, and fourth people respectively contribute 70%, 60%, and 50% of the contribution level of the first person;
From the fifth person onwards, pay 40%.
Therefore, when the base salary increases, the health insurance contribution level of these groups will also be adjusted accordingly.
