Based on Conclusion 206 of the Politburo on salaries and allowances for cadres, civil servants, public employees, and armed forces after arranging the organizational structure and organization of local government at 2 levels, the Ministry of Home Affairs is coordinating with central agencies to develop documents amending and supplementing the salary and allowance regime for cadres, civil servants, and public employees for implementation from 2026.
Accordingly, along with completing the draft for the Government to issue a Decree amending the salary regime for cadres, civil servants, public employees, and armed forces, the Ministry coordinates with the Ministry of Finance and relevant ministries and agencies to continue reporting to competent authorities for consideration and decision to increase the base salary level in 2026.
If the base salary is adjusted to increase in 2026, some contributions will also be adjusted accordingly. In which:
Social insurance and health insurance premiums for cadres, civil servants, and public employees
The 2024 Law on Social Insurance and the 2025 Law on Employment stipulate that the salary used as a basis for paying compulsory social insurance, health insurance, and unemployment insurance for employees subject to the state-regulated salary regime, the salary used as a basis for paying insurance is the monthly salary according to position, title, rank, grade, military rank and position allowances, seniority allowances beyond the frame, professional seniority allowances, and salary reserve difference coefficients (if any).
Accordingly, the group of people receiving salaries according to the regime prescribed by the state has salaries as a basis for social insurance contributions directly linked to the base salary, so the increase in the base salary will increase the salary for calculating the above contributions.
Funeral allowance regime
In 2026, the funeral allowance regime is applied according to the provisions of Article 85 of the 2024 Law on Social Insurance.
Accordingly, the funeral allowance level for relatives of retirees is 10 times the reference level in the month that the pensioner passed away.
The reference level is regulated by the Government. During the time when the base salary is not abolished, the reference level is equal to the base salary. At the time the base salary is abolished, the reference level is not lower than the base salary. Thus, in 2026, if the base salary is increased, this allowance will also be adjusted.
Subjects entitled to funeral allowance for relatives, heirs and organizations and individuals taking care of funeral arrangements for the deceased.
Health insurance premiums
According to Decree No. 188/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Health Insurance, the monthly health insurance contribution level of students is calculated at 4.5% of the reference level (currently the reference level is the base salary) and the health insurance contribution support level of the state budget for students is at least 50%.
However, depending on the socio-economic conditions of each province and city, localities can use local budgets to further support health insurance contributions for students in the area.
The contribution level of people participating in voluntary health insurance by household is regulated as follows: "The first person pays at 4.5% of the base salary; the second, third, and fourth people pay at 70%, 60%, 50% of the first person's contribution; from the fifth person onwards, they pay at 40% of the first person's contribution".
