On May 15, 2026, the Government issued Decree No. 161/2026/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces; accordingly, from July 1, 2026, the base salary is 2,530,000 VND/month.
The base salary level is used to calculate salary levels, allowances, operating fees, living expenses, deductions and benefits enjoyed according to the provisions of law.
Corresponding adjustment of household health insurance premiums
According to current regulations, the household health insurance 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; 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 household health insurance contribution level is also adjusted accordingly.
Specifically, from July 1, 2026, the level of household health insurance contribution is:
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, 2026, 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 must pay may be lower.
The ceiling salary used as a basis for compulsory social insurance contributions increased 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 salary used as the basis for compulsory social insurance contributions is at least equal to the reference level and the ceiling 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, 2026, the salary used as a 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.
Some social insurance allowances increase according to the base salary
In addition to the contribution level, some social insurance allowances calculated based on the reference level will also increase from July 1, 2026. Specifically, for cases eligible for benefits according to regulations:
One-time allowance when giving birth or adopting a child under 6 months old equals 2 times the base salary, increased from 4,680,000 VND to 5,060,000 VND;
Funeral allowance equal to 10 times the base salary, increased from 23,400,000 VND to 25,300,000 VND;
Monthly survivor's allowance for each relative is equal to 50% of the base salary; in case the relative has no one directly raising them, it is equal to 70% of the base salary. Accordingly, the allowance level increases correspondingly from 1,170,000 VND/month to 1,265,000 VND/month and from 1,638,000 VND/month to 1,771,000 VND/month.
Proactively look up and implement the correct contribution level from July 1, 2026
Social insurance and health insurance policies are designed on the principle of sharing, contributing and enjoying. When the base salary is adjusted, some contributions may increase correspondingly; at the same time, many benefits, levels of enjoyment, and allowances are also adjusted in the direction of better ensuring the rights of participants.
For health insurance, full and continuous participation helps people be protected from the risk of medical examination and treatment costs, especially in cases of serious illness, long-term treatment, and high costs. For social insurance, maintaining participation is an important foundation for employees to have pensions, health insurance cards when they are old, and long-term social security regimes.
People, workers, students, and households need to proactively monitor the validity of health insurance cards and new contribution levels from July 1, 2026; contact social insurance agencies, collection service organizations or look up through official channels of social insurance agencies for guidance, avoiding receiving inaccurate information from unofficial sources.
Participants can look up support information on the Vietnam Social Security e-portal at baohiemxahoi.gov.vn or contact the customer care switchboard, VssID application.
