Vietnam Social Insurance raises salary base and revises benefit rates from July 2026

The Vietnamese government, via Decree No. 161, will increase the basic salary reference used for social, health and occupational accident insurance from VND 2,340,000 to VND 2,530,000 per month effective 1 July 2026. This change alters contribution amounts and several benefit payments. Daily maternity benefit rises to VND 759,000 (30% of the base salary); a one‑time childbirth subsidy is set at VND 5,060,000 (twice the base); funeral assistance reaches VND 25,300,000 (ten times the base). Survivor benefits become VND 1,265,000 per month (50% of the base) or VND 1,771,000 (70%) when no direct caregiver is available. Monthly compensation for workers with severe work‑related disability is VND 2,530,000 (equal to the base salary) and a one‑time death benefit is VND 91,080,000 (36 times the base). Health‑insurance reimbursements also increase: visits under VND 379,500 are paid 100% of the cost, the annual co‑payment threshold is VND 15,180,000, and the maximum equipment fee payable per service is VND 113,850,000. Employers must update contribution calculations and inform employees of the new entitlements.