1. Method of creating social insurance books, electronic health insurance cards
Article 5 of Circular 09/2026/TT-BTC stipulates the method of creating social insurance books and electronic health insurance cards specifically as follows:
1. 1 Responsibilities of units and participants
- Declaration and submission of registration dossiers to participate in adjusting social insurance, health insurance, and unemployment insurance information by electronic transaction methods as prescribed in Article 28, Article 29 of the 2024 Law on Social Insurance; Article 17 of the Law on Health Insurance and Articles 14, 15, 17 of Decree No. 143/2024/ND-CP stipulating voluntary forms of occupational accident insurance for employees working without labor contracts.
- Pay money fully, promptly, and in accordance with regulations according to Article 33, Article 34 of the Law on Social Insurance; Article 13, Article 15 of the Law on Health Insurance and Article 11 of Decree No. 143/2024/ND-CP.
1. 2 Responsibilities of social insurance agencies
- Receive, update, and process administrative procedure dossiers, public services on social insurance, health insurance, unemployment insurance and contributions of units and participants into the National Insurance Database.
- Record, authenticate social insurance books, electronic health insurance cards into the National Insurance Database and return results to the electronic data management warehouse, email of participants.
- Return the electronic list of participants and social insurance, health insurance, and unemployment insurance contribution results to the electronic data management warehouse of the unit.
2. Instructions on how to use social insurance books and health insurance cards online from 3. 2. 2026
According to Clause 1, Article 6 of Circular 09/2026/TT-BTC, participants can receive and use electronic social insurance books and health insurance cards by accessing:
- Level 2 National Electronic Identification Application (VNeID);
- Digital Social Insurance Application (VssID);
- Or email.
Electronic social insurance books are used to settle social insurance and unemployment insurance benefits according to the provisions of law. When carrying out procedures, participants only need to present electronic social insurance books, not to submit or present paper books.
For electronic health insurance cards, participants use them when seeking medical examination and treatment at health insurance medical examination and treatment facilities and as a basis for paying medical examination and treatment costs.
3. Legal validity of electronic social insurance books and health insurance cards
Based on the provisions of Article 6 of Circular 09/2026/TT-BTC, when participants have presented electronic social insurance books and health insurance cards in accordance with the instructions, agencies, organizations, and medical examination and treatment facilities are not required to request additional paper copies.
This regulation shows that electronic social insurance books and health insurance cards are valid in resolving social insurance and unemployment insurance regimes as well as in medical examination and treatment and payment of health insurance medical examination and treatment costs according to the scope of benefits of participants.
From February 3, 2026, participants need to proactively register and activate level 2 VNeID accounts or use the VssID application to receive and use electronic social insurance books and health insurance cards when carrying out related procedures.
