According to Decree No. 161/2026/ND-CP, from July 1, the base salary level is 2,530,000 VND/month. This salary level will be used to calculate salaries, allowances, operating expenses, living expenses, deductions and benefits enjoyed according to the provisions of law.
Many social insurance allowances increase
According to current regulations, some social insurance (SI) regimes are calculated based on the reference level. In the period when the base salary is not abolished, the reference level is determined by the base salary. Therefore, when the base salary increases from July 1, 2026, many SI allowances are also adjusted to increase correspondingly.
One-time allowance when giving birth or adopting a child under 6 months old equal to 2 times the base salary will increase from 4,680,000 VND to 5,060,000 VND (an increase of 380,000 VND).
For funeral allowances, the benefit level is 10 times the base salary, increasing from 23,400,000 VND to 25,300,000 VND (an increase of 1,900,000 VND).
In addition, the monthly survivor's allowance for each relative is also adjusted to increase. According to regulations, the allowance level is equal to 50% of the base salary; in case the relative does not have a direct caregiver, it is equal to 70% of the base salary.
Accordingly, the corresponding benefit level increased from 1,170,000 VND/month to 1,265,000 VND/month (an increase of 95,000 VND) and from 1,638,000 VND/month to 1,771,000 VND/month (an increase of 133,000 VND).
Compulsory social insurance premium increases
In addition to increasing allowances, from July 1, the salary ceiling used as the basis for compulsory social insurance contributions was also adjusted to increase to 50.6 million VND/month.
According to the 2024 Law on Social Insurance, the salary used as a basis for compulsory social insurance contributions is determined according to each group of subjects and each salary regime. In which, the lowest level is equal to the reference level and the highest level is 20 times the reference level at the time of contribution.
When the base salary level has not been abolished, the reference level specified in this Law is equal to the base salary level.
Accordingly, from July 1, the salary used as the basis for compulsory social insurance contributions is as follows: The lowest level is 2,530,000 VND/month; The highest level is 50,600,000 VND/month.
This regulation is the basis for determining the level of compulsory social insurance contributions, contributing to ensuring the principle of contribution - benefit, fairness and sustainability of social insurance policy.
Corresponding adjustment of household health insurance premiums
According to Vietnam Social Security, current regulations stipulate that the household health insurance (HI) contribution level of the first person is equal to 4.5% of the base salary; the second, third, and fourth people are equal to 70%, 60%, 50% of the contribution level of the first person respectively; from the fifth person onwards, it is equal to 40% of the contribution level of the first person.
When the base salary increases to 2,530,000 VND/month, the level of household health insurance contributions is also adjusted accordingly.
For students, the state budget supports at least 50% of the health insurance contribution level.
In case of applying this minimum support level, from July 1, students will pay a maximum of 56,925 VND/month, equivalent to 683,100 VND/year; in case the locality has additional support policies, the actual amount that students have to pay may be lower.
