2026 social insurance contribution rates businesses should know

Published: 8/8/2026

Editor-in-charge: Mr. Nguyen Xuan Dung, CPA – Chairman of the Members' Council

Ảnh minh hoạ

A summary of 2026 social, health, and unemployment insurance rates for employers and employees.

Contribution base

Contributions are based on the monthly salary used for social insurance as defined by regulation. Businesses should review payroll and allowances that count toward contributions to avoid gaps at reconciliation.

Operational notes

Salary changes, maternity leave, and employment termination must be updated promptly in the electronic social insurance system.

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