The Ministry of Home Affairs is seeking opinions on the draft Decree stipulating the compulsory social insurance (BHXH) contribution level to the Work Accident and Occupational Disease Insurance Fund (BHTNLĐ, BNN).
The draft Decree amends regulations on contributions to the BHNLĐ and BNN Funds in the direction of reducing fixed-term contributions.
Accordingly, employers monthly pay 0.3% on the salary fund as the basis for social insurance contributions from the effective date of the Decree until the end of December 31, 2027; from January 1, 2028, the 0.5% contribution rate is applied.
At the same time, continue to inherit regulations on the method of monthly, 3-month or 6-month payment for subjects in the fields of agriculture, forestry, fishery, and salt industry.
This adjustment aims to implement a time-limited support policy, contributing to reducing costs for employers, supporting the recovery and development of production and business, while still ensuring the safety of the Fund.
Compared to current regulations, the draft shifts from a mechanism applying a lower contribution level based on conditions and dossiers to directly stipulating a uniform contribution level (0.3% on the salary fund) according to the application time, thereby simplifying procedures, increasing transparency, ease of implementation and reducing compliance costs for businesses.
On the practical basis, according to the report of Vietnam Social Security, the total revenue of the Fund in 2025 is about 7,3689 billion VND, the number of participants is about 18.1 million people, the Fund surplus is estimated to be about 86.442 billion VND by the end of 2025; at the same time, the Fund is still assessed as having the ability to balance in the long term and meet the payment requirements of regimes in the coming time.
Along with that, the surplus in 2025 is estimated to increase by about 8,000 billion VND compared to 2024. On the other hand, in the period 2020–2025, the whole country has resolved and received new monthly allowances for work accidents and occupational accidents for 11,671 people and one-time allowances for 29,733 people, equivalent to an average of about 1.95 thousand people receiving monthly allowances and 4.96 thousand people receiving one-time allowances each year; the amount of expenditure for resolving and receiving new one-time allowances for work accidents and occupational accidents throughout the period is 1,279 billion VND, continuing to be the expenditure with the largest proportion in the Fund's expenditure structure.
Based on existing data, the Ministry of Home Affairs explained that the application of a contribution rate of 0.3% in 2027 is expected to reduce Fund revenue by nearly 3,000 billion VND, but it is still within the ability to balance in the short term.
However, in the coming time, spending pressure tends to increase, both in terms of the number of beneficiaries and the level of payment, due to salary adjustments and the orientation to increase the benefit level according to the provisions of the Law on Occupational Safety and Health.
Therefore, the drafting agency determined that reducing the contribution rate to 0.3% is only a time-limited support solution in the context of needing to remove difficulties for businesses.
This level is selected based on inheriting current regulations, while creating a clear cost reduction impact during the application period.
After the support period, returning to the level of 0.5% from January 1, 2028 is necessary to ensure the safety of the Fund. This is a contribution level that has been implemented stably in practice, in accordance with the principle of social insurance sharing and creating financial space to meet payment needs in the coming time.
The plan to apply the two levels mentioned above both inherits current regulations and ensures feasibility, ease of implementation and limits disruption in the implementation process.
