On May 15, 2026, the Government issued Decree No. 161/2026/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces.
Accordingly, from July 1, 2026, the base salary will be adjusted from 2,340,000 VND/month to 2,530,000 VND/month.
The base salary level is the basis for calculating salaries, allowances, operating fees, living expenses and many contributions and benefits in the Social Insurance (SI) and Health Insurance (HI) policies according to the provisions of law.
After this adjustment, the level of household health insurance contributions also increased correspondingly.
According to current regulations, the first person participating in household health insurance pays at 4.5% of the base salary.
The second, third, and fourth people respectively pay 70%, 60%, 50% of the first person's contribution; from the fifth person onwards, pay 40% of the first person's contribution.
Specifically, from July 1, 2026, the household health insurance contribution level is applied as follows:
For students, the state budget supports at least 50% of the health insurance contribution level. According to the new level, from July 1, 2026, students will pay a maximum of 56,925 VND/month, equivalent to 683,100 VND/year. In case the locality has additional support policies, the actual amount to be paid may be lower.
Along with health insurance, the salary ceiling used as the basis for compulsory social insurance contributions also increased to 50.6 million VND/month.
According to the 2024 Law on Social Insurance, the minimum wage used as the basis for compulsory social insurance contributions is equal to the reference level and the highest level is 20 times the reference level at the time of contribution. When the base salary is not abolished, the reference level is determined by the base salary level.
Thus, from July 1, 2026, the salary used as the basis for compulsory social insurance contributions is at least 2,530,000 VND/month and at most 50,000 60,000 VND/month.
Some social insurance allowances calculated according to the base salary are also adjusted to increase.
In which, the one-time allowance when giving birth or adopting a child under 6 months old increased from 4,680,000 VND to 5,060,000 VND.
Funeral allowance increased from 23,400,000 VND to 25,300,000 VND.
Monthly survivor's allowance for each relative is equal to 50% of the base salary, increasing from 1,170,000 VND/month to 1,265,000 VND/month. In case relatives do not have direct caregivers, the allowance level is equal to 70% of the base salary, increasing from 1,638,000 VND/month to 1,771,000 VND/month.
The Social Insurance Agency recommends that people, workers, students, and households proactively monitor the validity of health insurance cards, and update new contribution levels from July 1, 2026 to avoid interrupting benefits.
Participants can contact the social insurance agency, collection service organization or look up through the official channels of the social insurance industry for guidance, avoiding receiving inaccurate information from unofficial sources.
