The adjustment of the base salary helps many social insurance (SI) allowances increase accordingly.
According to current regulations, some social insurance regimes are calculated based on the reference level. In the period before the abolition of the base salary level, the reference level is determined by the base salary level. Therefore, when the base salary level increases from July 1, 2026, many social insurance allowances are also adjusted to increase correspondingly.
Specifically, the one-time allowance when giving birth or adopting a child under 06 months old equal to 02 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).
In addition to increasing allowances, from July 1, 2026, the salary ceiling used as the basis for compulsory social insurance contributions will also be 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, 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.
