Guide · Social insurance
Social insurance in Vietnam, 2026.
Contribution rates for employer and employee, the salary cap, how foreign employees are covered, what the fund pays and when filings are due.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
How much is social insurance in Vietnam in 2026?
For a Vietnamese employee in 2026, compulsory social, health and unemployment insurance cost the employer 21.5% of the contribution salary and the employee 10.5%: social insurance 17.5% and 8%, health insurance 3% and 1.5%, unemployment insurance 1% and 1%. A separate 2% trade-union fee brings the employer’s total to about 23.5%. Social and health insurance are charged on salary up to ₫50,600,000 a month — 20 times the base salary of ₫2,530,000 from 1 July 2026. Foreign employees with a work permit and a contract of 12 months or more join social and health insurance but not unemployment insurance. Contributions are declared and paid monthly, by the last day of the following month.
Rates
Contribution rates, 2026.
| Scheme | Employer | Employee | Foreign employees |
|---|---|---|---|
| Social insurance | 17.5% | 8% | Yes |
| Health insurance | 3% | 1.5% | Yes |
| Unemployment insurance | 1% | 1% | No |
| Trade-union fee | 2% | — | — |
| Total, Vietnamese employee | 23.5% | 10.5% |
Sources: Law on Social Insurance 2024 (41/2024/QH15), in force from 1 July 2025; Decree 161/2026/ND-CP.
Example
On a ₫30,000,000 salary.
| Employer | Employee | |
|---|---|---|
| Social insurance | ₫5,250,000 | ₫2,400,000 |
| Health insurance | ₫900,000 | ₫450,000 |
| Unemployment insurance | ₫300,000 | ₫300,000 |
| Trade-union fee | ₫600,000 | — |
| Total | ₫7,050,000 | ₫3,150,000 |
What the fund pays
Benefits for employees.
- Sick leave: 30 to 60 days a year depending on years of contributions, paid at 75% of the contribution salary; half-day sick leave allowed since July 2025.
- Maternity: six months at 100% of the average contribution salary.
- Paternity: 5 to 14 days, taken within 60 days of the birth.
- Work accidents, pension and survivors’ benefits under the social insurance scheme.
The fund, not the employer, pays these once the contribution record qualifies — which is why accurate, on-time filing matters.
Questions
Social insurance in Vietnam: FAQ
What percentage does the employer pay for social insurance in Vietnam?
17.5% social insurance, 3% health insurance and 1% unemployment insurance, plus a 2% trade-union fee: about 23.5% in total for a Vietnamese employee.
What is the social insurance cap in 2026?
Social and health insurance are charged on salary up to ₫50,600,000 a month from 1 July 2026, 20 times the ₫2,530,000 base salary.
Do foreign employees pay social insurance in Vietnam?
Yes, with a work permit and a labour contract of 12 months or more: social and health insurance, but not unemployment insurance.
When must social insurance be paid?
Monthly, by the last day of the month following the payroll month.
Hiring in Vietnam? We handle all of this as your employer.
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