From July 1, 2026, a series of new policies on social insurance (BHXH), health insurance (BHYT) officially take effect, in which it is noteworthy that female workers giving birth to their second child are entitled to 7 months of maternity leave and many levels of social insurance and health insurance contributions and benefits are adjusted to increase according to the new basic salary level.
According to the 2025 Population Law effective from July 1, 2026, female workers who give birth to their second child will be entitled to a 7-month maternity leave if at the time of birth there is a surviving biological child and they meet the conditions according to the provisions of the Law on Social Insurance. Meanwhile, male workers whose wives give birth to their second child are entitled to 10 working days off. In case of twins or more, from the second child, female workers are entitled to an additional month off for each child.
To be consistent with the new regulations, the Population Law also amends a number of articles of the Labor Code and the Social Insurance Law related to leave and maternity benefits.
At the same time, the base salary was adjusted from 2.34 million VND to 2.53 million VND/month according to Decree 161/2026/ND-CP. The increase in the base salary entailed many changes in social insurance and health insurance contributions and benefits.
Accordingly, the minimum wage as the basis for compulsory social insurance and health insurance contributions is 2.53 million VND/month and the highest is 50.6 million VND/month.
For household health insurance, the contribution level of the first person is 1,366,200 VND/year; the second person pays 70% of this level, the third person pays 60%, the fourth person pays 50% and from the fifth person onwards pays 40%.
Many social insurance regimes have also been adjusted to increase. Specifically, the level of health recovery and recovery after illness or maternity is 759,000 VND/day; one-time allowance when giving birth or adopting a child under 6 months old is 5.06 million VND/child; funeral allowance is 25.3 million VND. The monthly survivor's allowance for each relative is 1.265 million VND, in cases where there are no direct caregivers, it is 1.771 million VND/month.
In the field of health insurance, people with medical examination and treatment costs below 379,500 VND/visit will be paid 100% by the health insurance fund within the scope of benefits. The co-payment threshold to enjoy health insurance benefits for 5 consecutive years also increased to 15.18 million VND/year.
Ho Chi Minh City Social Insurance recommends that employers urgently review and update social insurance, health insurance, unemployment insurance and occupational accident and disease insurance contribution levels according to new regulations; at the same time, provide complete information to employees to ensure their rights when regimes arise from July 1, 2026.
