From July 1, 2026, business households subject to compulsory social insurance (BHXH) according to Government regulations will have a contribution level ranging from 632,500 VND/month to 12.65 million VND/month, after the base salary increases to 2.53 million VND/month.
Business households subject to compulsory social insurance participation
According to point m, clause 1, Article 2 of the 2024 Law on Social Insurance, business households of business households registered to participate in social insurance according to the Government's regulations are subject to compulsory social insurance participation.
Household owners are allowed to choose the salary level for social insurance contributions
Based on point d, clause 1, Article 31 of the 2024 Law on Social Insurance, for the group of subjects specified in points g, h, m and n, clause 1, Article 2 of the law, participants are allowed to choose their salary as the basis for compulsory social insurance contributions, but:
- Lowest level equal to the reference level at the time of closing;
- Highest level equal to 20 times the reference level at the time of closing.
According to Clause 13, Article 141 of the 2024 Law on Social Insurance, during the period before the basic salary is abolished, the reference level is determined by the basic salary level. When the basic salary level is abolished, the reference level is not lower than that basic salary level.
On May 15, 2026, the Government issued Decree 161/2026/ND-CP, stipulating the base salary from July 1, 2026 is 2,530,000 VND/month.
Social insurance contribution level of business households from July 1st, 2026
According to point a, clause 4, Article 33 of the 2024 Law on Social Insurance, the compulsory social insurance contribution level for this group includes:
- 3% of salary as a basis for contributing to the sickness and maternity fund;
- 22% of salary is used as a basis for contributing to the pension and survivorship fund.
The total monthly social insurance contribution is 25% of the salary used as the basis for social insurance contributions.
From the above regulations, the social insurance contribution level of business households from July 1, 2026 is determined as follows:
Thus, from July 1, 2026, business households subject to compulsory social insurance participation according to regulations will have a minimum contribution level of 632,500 VND/month and a maximum of 12.65 million VND/month, depending on the salary level used as a basis for social insurance contributions selected by participants.
