Circular 09/2026/TT-BTC of the Ministry of Finance regulating the creation and use of electronic social insurance books (BHXH), health insurance cards (BHYT) for social insurance, health insurance, and unemployment insurance (BHTN) participants takes effect from February 3, 2026.
Thus, the electronic version of social insurance books and health insurance cards is officially applied uniformly nationwide, marking an important step in the digital transformation of the social insurance industry.
The subjects of application include individuals participating in social insurance, health insurance, and unemployment insurance; employers, agencies, organizations managing participants; organizations and individuals under the Vietnam Social Insurance system and relevant agencies, organizations, and individuals. This Circular does not apply to social insurance, health insurance, and unemployment insurance participants managed by the Ministry of National Defense and the Ministry of Public Security.
Accordingly, social insurance, health insurance, and unemployment insurance participants will be issued electronic social insurance books and health insurance cards attached to a unique social insurance code, integrated on digital platforms such as VNeID level 2 and VssID application. Information on participation, contribution - benefit insurance is managed centrally and synchronously on the National Insurance Database, ensuring accuracy, safety and transparency.
Participants access the national electronic identification application (VNeID) level 2 or the digital social insurance application (VssID) or the email inbox to receive and use the electronic social insurance book to settle social insurance and unemployment benefits; use the electronic health insurance card to examine and treat diseases at health insurance medical examination and treatment facilities and pay for health insurance examination and treatment costs.
Accordingly, the principles for implementing electronic social insurance and health insurance books are specified in Article 2 of Circular 09/2026/TT-BTC as follows:
Units and participants perform electronic transactions in the fields of social insurance, health insurance, and unemployment insurance and receive settlement results at the electronic data management warehouse of the unit and participants.
The creation of electronic social insurance books and health insurance cards must be carried out by electronic means to ensure strictness and compliance with the provisions of law on social insurance, health insurance, and unemployment insurance.
The content recorded on the electronic version of the social insurance book and health insurance card must match the information stored in the national database on insurance.
Information on the electronic version of social insurance books and health insurance cards when there are changes or adjustments at the request of units, participants or resolving to enjoy social insurance, health insurance, and unemployment insurance regimes must be updated to the National Insurance Database promptly and in accordance with regulations.
Agencies and organizations implementing the settlement of social insurance and unemployment insurance regimes according to the provisions of law do not require the provision of paper social insurance books when participants submit electronic social insurance books.
Health insurance medical examination and treatment facilities do not require participants to provide paper health insurance cards when examining and treating patients with electronic health insurance cards and are responsible for looking up the validity of health insurance cards on the National Insurance Database.
According to the provisions of Article 8 of Decree 164/2025/ND-CP on electronic transactions in the field of social insurance and the National Insurance Database, the electronic social insurance book is created by the social insurance agency by electronic means from the National Insurance Database according to a unique social insurance code; is stored and updated regularly at the electronic military data warehouse of participants and is integrated with level 2 electronic identification account (VNeID), digital social insurance account (VssID). The electronic social insurance book contains complete information like a paper social insurance book.
The electronic health insurance card contains all information of participants as for the paper version, prepared by the social insurance agency by electronic means from the National Insurance Database according to a unique social insurance code; is stored and updated regularly at the electronic military data warehouse of participants and is integrated with the digital social insurance account (VssID), linked to the level 2 electronic identification account (VNeID).
Therefore, participants when having electronic social insurance books and health insurance cards do not have to worry about losing or damaging books and cards; easily look up the participation process, benefits enjoyed; use them directly when resolving social insurance and unemployment insurance benefits or when examining and treating health insurance patients without having to present paper documents.
For labor-using units, the implementation of electronic transactions in registration, adjustment, and payment of social insurance, health insurance, and unemployment insurance contributes to reducing administrative procedures, saving time and costs; improving publicity and transparency in labor management and insurance; and facilitating the monitoring and comparison of insurance participation data of employees.
According to the Social Insurance agency, the implementation of electronic social insurance books and health insurance cards not only brings practical benefits to people and businesses but also contributes to building a modern administration, serving and putting people and businesses at the center.
