From July 1, 2026, the base salary will be adjusted from 2.34 million VND to 2.53 million VND/month. In the period before the base salary is abolished, the reference level used to calculate some social insurance contributions and benefits is determined by the base salary.
This adjustment changes the amount of insurance contributions for non-commissioned officers, soldiers performing their duties and People's Police trainees enjoying living expenses.
No need to deduct living expenses to pay social insurance
According to the 2024 Law on Social Insurance, non-commissioned officers, soldiers on duty of the People's Police and police trainees who are studying and enjoy living expenses are subject to compulsory social insurance participation.
Decree 157/2025/ND-CP stipulates that in the first 2 years, the salary used as the basis for social insurance contributions of this group is equal to 2 times the reference level. Then, for each subsequent year, the contribution base increases by 0.5 times the reference level, up to 4 times the reference level.
With a reference level of 2.53 million VND from July 1, 2026, the base for social insurance contributions in the first 2 years is 5.06 million VND/month.
Every month, agencies and units contribute 22% of this amount to the pension and survivorship fund, equivalent to 1,113,200 VND.
In addition, agencies and units contribute an additional 0.5% to the Work Accident and Occupational Disease Insurance Fund, equivalent to 25,300 VND.
For health insurance, the contribution level of non-commissioned officers, compulsory soldiers and People's Police students enjoying living expenses is equal to 4.5% of the reference level. According to the level applied from July 2026, this amount is equivalent to 113,850 VND/month and is fully guaranteed by the state budget.
In the first 2 years, the total cost of paying social insurance, occupational accident insurance, occupational disease insurance and health insurance for a non-commissioned officer and soldier is 1,252,350 VND/month.
This figure increased by 94,050 VND compared to the reference level of 2.34 million VND. This is the amount contributed to insurance funds, not the amount paid directly to soldiers.
Notably, non-commissioned officers, compulsory soldiers and trainees enjoying living expenses do not have to deduct living expenses themselves to pay social insurance. Social insurance contributions are the responsibility of agencies and units; health insurance funds are guaranteed by the state budget.
Self-paying wage group 8%
The method of payment for professional officers and non-commissioned officers; professional and technical officers and non-commissioned officers receiving salaries has differences.
Every month, individuals contribute 8% of their salary as a basis for social insurance contributions to the pension and survivorship funds. Agencies and units contribute 17%, including 3% to the sickness and maternity fund and 14% to the pension and survivorship fund.
Agencies and units also contribute an additional 0.5% to the Work Accident and Occupational Disease Insurance Fund. Thus, the total contribution of agencies and units to the paid group is 17.5%.
The salary used as a basis for contributions includes the monthly salary according to position, title, rank, grade, military rank; position allowance, seniority allowance beyond the frame, professional seniority allowance and salary reserve difference coefficient if any.
The health insurance premium for this group is equal to 4.5% of the monthly salary. However, the state budget ensures the entire health insurance premium according to the current budget decentralization, so individuals do not have to deduct an additional 4.5% of their salary for this amount.
