According to the provisions of Article 32 of the 2024 Law on Social Insurance, the compulsory social insurance contribution rate in 2026 includes: 3% of salary as a basis for social insurance contributions to the sickness and maternity fund and 22% of salary as a basis for social insurance contributions to the pension and survivorship fund.
In addition, according to Article 33 and Article 34 of the 2024 Law on Social Insurance, Article 6 of Decree 188/2025/ND-CP, Article 4 of Decree 58/2020/ND-CP amended and supplemented in Decree 158/2025/ND-CP, along with Article 6, Clause 1, Article 15 and Clause 1, Article 18 of Decision 595/QD-BHXH in 2017, the salary used as a basis for compulsory social insurance contributions is also the salary used as a basis for health insurance and unemployment insurance contributions for employees.
From there, the amount to be paid monthly is determined according to the formula:
Monthly amount of compulsory social insurance, health insurance, unemployment insurance contributions = Salary used as the basis for compulsory social insurance contributions × Percentage of social insurance, health insurance, unemployment insurance contributions
To know how much insurance money they have to pay each month, employees only need to take the salary as the basis for paying insurance multiplied by the corresponding percentage according to regulations.
For Vietnamese workers, the rate of insurance contributions is currently divided between employers and employees. Specifically, employers contribute 14% to the pension and death fund, 3% to the sickness and maternity fund, 0.5% to the occupational accident and disease fund, 3% health insurance and 1% unemployment insurance. In total, employers contribute 21.5%.
Meanwhile, employees contribute 8% to the pension and survivorship fund, 1.5% to health insurance and 1% to unemployment insurance. In total, employees contribute 10.5% of the salary used as the basis for insurance contributions.
Thus, the total monthly rate of compulsory social insurance, health insurance and unemployment insurance is 32%, of which businesses contribute 21.5%, and employees contribute 10.5%.
If a worker has a salary as a basis for insurance contribution of 10 million VND/month, then the portion that the worker must pay will be:
10,000,000 VND × 10.5% = 1,050,000,000 VND/month
Also with this salary level, the part that businesses must pay is:
10,000,000 VND × 21.5% = 2. 150,000 VND/month
The total amount contributed to insurance funds each month will be:
10,000,000 VND × 32% = 3. 200,000 VND/month
If the salary used as the basis for insurance contributions is 15 million VND/month, the amount the employee must pay is 1,5750,000 VND/month; the enterprise must pay 3,225,000,000 VND/month; the total contribution to the insurance fund is 4,800,000 VND/month.
As for the salary as the basis for insurance contributions of 20 million VND/month, employees must pay 2,100,000 VND/month, businesses must pay 4,300,000 VND/month, the total contribution is 6,400,000 VND/month.
