Summary of New Laws on Insurance and Labor Applicable in 2026

Entering 2026, many enterprises and employees are concerned about which Social Insurance Law is currently in force and whether there have been any changes compared to previous periods.

On April 29, 2024, the National Assembly passed the 2024 Law on Social Insurance, which officially took effect on July 1, 2025. As of now, no new legal document has been promulgated to replace this law.

Therefore, throughout 2026, the Social Insurance Law in effect remains the 2024 Law on Social Insurance and will continue to apply until a competent authority issues new regulations.

The 2024 Law on Social Insurance serves as a critical legal foundation, providing comprehensive regulations on:

• The rights and responsibilities of agencies, organizations, and individuals in the field of social insurance;
• The organization and implementation of social insurance and social pension benefits;
• Registration for participation, contribution management, and collection of social insurance contributions;
• Mandatory social insurance schemes and voluntary social insurance schemes;
• Social insurance funds and supplementary pension funds;
• Mechanisms for complaints, denunciations, handling of violations, and state management of social insurance.

During the implementation process, several related laws have been enacted or amended to ensure the consistency and synchronization of the legal system, including:

• The Law on Inspection 2025;
• The Law on Teachers 2025;
• The Law on Employment 2025.

Summary of Decrees and Circulars Guiding the Implementation of the Social Insurance Law Applicable in 2026

1. Decrees guiding the implementation of the 2024 Law on Social Insurance (applicable in 2026)

No.	Decree No.	Main Guiding Contents
1	Decree No. 274/2025/ND-CP	Guidance on late payment and evasion of compulsory social insurance and unemployment insurance contributions; complaints and denunciations in the social insurance sector.
2	Decree No. 233/2025/NĐ-CP	Regulations on the financial mechanism for social insurance, unemployment insurance, and health insurance; expenditures for the organization and operation of social insurance, unemployment insurance, and health insurance.
3	Decree No. 212/2025/NĐ-CP	Guidance on investment activities using the Social Insurance Fund, Health Insurance Fund, and Unemployment Insurance Fund.
4	Decree No. 197/2025/NĐ-CP	Regulations on the procedures for establishment, working regime, responsibilities, operating funds, and supporting apparatus of the Social Insurance Management Council.
5	Decree No. 157/2025/NĐ-CP	Hướng dẫn BHXH bắt buộc đối với quân nhân, công an nhân dân, dân quân thường trực và người làm công tác cơ yếu hưởng lương như quân nhân
6	Decree No. 158/2025/NĐ-CP	Guidance on compulsory social insurance for military personnel, officers and soldiers of the People’s Public Security, standing militia members, and cipher personnel receiving salaries equivalent to military personnel.
7	Decree No. 159/2025/NĐ-CP	Guidance on the implementation of the Law on Social Insurance regarding compulsory social insurance.
8	Decree No. 164/2025/NĐ-CP	Regulations on electronic transactions in the field of social insurance and the National Insurance Database.
9	Decree No. 176/2025/NĐ-CP	Guidance on the implementation of the Law on Social Insurance regarding social pension benefits.

2. Circulars Guiding the Implementation of the 2024 Law on Social Insurance (Applicable in 2026)

No.	Circular No.	Issuing Authority	Guiding Contents
1	Circular No. 25/2025/TT-BYT	Ministry of Health	Guidance on the implementation of the Law on Social Insurance, the Law on Occupational Safety and Health, and the Law on Medical Examination and Treatment in the healthcare sector.
2	Circular No. 12/2025/TT-BNV	Ministry of Home Affairs	Guidance on the implementation of the Law on Social Insurance regarding compulsory social insurance.
3	Circular No. 11/2025/TT-BNV	Ministry of Home Affairs	Guidance on the implementation of the Law on Social Insurance regarding voluntary social insurance.
4	Circular No. 88/2025/TT-BCA	Ministry of Public Security	Guidance on the implementation of compulsory social insurance for officers, non-commissioned officers, and soldiers of the People’s Public Security.

Who Are Subject to Compulsory Social Insurance Participation?

Subjects required to participate in compulsory social insurance in accordance with Clauses 1, 2, and 3, Article 2 of the 2024 Law on Social Insurance include:

(1) Employees who are Vietnamese citizens:

• Persons working under indefinite-term labor contracts or definite-term labor contracts with a term of at least 01 month, including cases where the employee and employer agree on a different title but the content reflects paid employment, wages, and the management, direction, supervision of one party;
• Cadres, civil servants, and public employees;
• Defense workers and public security workers; and persons performing other work in cipher organizations;
• Commissioned officers and professional soldiers of the People’s Army; commissioned officers, non-commissioned officers in professional and technical roles of the People’s Public Security; and cipher personnel receiving salaries equivalent to military personnel;
• Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and conscripted soldiers of the People’s Public Security; military, public security, and cipher students receiving subsistence allowances during their training;
• Standing militia members;
• Employees working overseas under contracts in accordance with the 2020 Law on Vietnamese Guest Workers, except where otherwise provided by international treaties to which the Socialist Republic of Viet Nam is a party;
• Spouses who do not receive salaries from the state budget and are assigned to overseas term-based missions together with members of Vietnamese representative missions abroad, and who receive subsistence allowances;
• Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers, and other elected managerial titles of cooperatives and cooperative unions in accordance with the 2023 Law on Cooperatives, who receive salaries;
• Part-time workers at the commune level, villages, or residential groups;
• Subjects specified at point (a) of this clause who work on a part-time basis and whose monthly salary is equal to or higher than the minimum salary used as the basis for compulsory social insurance contributions;
• Owners of registered household businesses participating in accordance with Government regulations;
• Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers, and other elected managerial titles of cooperatives and cooperative unions in accordance with the 2023 Law on Cooperatives, who do not receive salaries.

(2) Employees who are foreign citizens working in Viet Nam:

Foreign employees working in Viet Nam under definite-term labor contracts with a duration of at least 12 months with Vietnamese employers, excluding the following cases:

• Intra-corporate transferees in accordance with regulations on foreign employees working in Viet Nam;
• Persons who, at the time of entering into the labor contract, have reached the statutory retirement age as prescribed in Clause 2, Article 169 of the 2019 Labor Code;
• Cases where international treaties to which the Socialist Republic of Viet Nam is a party provide otherwise.

(3) Employers:

• State agencies and public service units;
• Agencies, units, and enterprises under the People’s Army, the People’s Public Security, and cipher organizations;
• Political organizations, socio-political organizations, socio-political–professional organizations, socio-professional organizations, and other social organizations;
• Foreign agencies, organizations, and international organizations operating within the territory of Viet Nam;
• Enterprises, cooperative groups, cooperatives, cooperative unions, household businesses, other organizations, and individuals that employ labor under labor contracts.

Compulsory Social Insurance Contribution Rates

According to Article 32 of the 2024 Law on Social Insurance, compulsory social insurance contribution rates include:

• 3% of the salary used as the basis for social insurance contributions allocated to the sickness and maternity fund;
• 22% of the salary used as the basis for social insurance contributions allocated to the retirement and survivorship fund.

Basis for Determining Compulsory Social Insurance, Health Insurance, and Unemployment Insurance Contribution Rates in 2026

The compulsory social insurance (SI), health insurance (HI), and unemployment insurance (UI) contribution rates applicable in 2026 are based on the following legal provisions:

• Articles 33 and 34 of the 2024 Law on Social Insurance, detailing compulsory SI contribution rates;
• Article 33 of the 2025 Law on Employment, regulating unemployment insurance contribution rates;
• Article 6 of Decree No. 188/2025/ND-CP, stipulating health insurance contribution rates;
• Article 43 of Decree No. 158/2025/ND-CP, regulating compulsory contributions to the occupational accident and occupational disease insurance fund.

Based on these provisions, the detailed table of compulsory SI, HI, and UI contribution rates applicable in 2026 is determined accordingly.

Accordingly, the total compulsory contribution rate for social insurance, health insurance, and unemployment insurance in 2026 remains at 32% of the salary used as the contribution base, of which employees contribute 10.5% and employers contribute 21.5%.

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