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Social security in Vietnam 2026
Vietnamese employees contribute 10.5% of contract salary — 8% to social insurance, 1.5% to health and 1% to unemployment — with the social and health base capped at VND 46.8 million a month to 30 June 2026 (about 50.6 million from 1 July, after the base-salary rise).
Foreign employees on contracts of 12 months or more pay the 8% plus 1.5% but skip unemployment insurance, which is for citizens only.
At a glance
- top rate
- 10.5% of capped salary (Vietnamese employees)
- entry band
- 9.5% for foreign employees (no unemployment cover)
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Handled through payroll
- residency basis
- Compulsory for citizens and most foreign employees on 12+ month contracts
- regime flag
- Contributions are deductible for income tax
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 8% | Salary up to VND 46.8 million/month to 30 June 2026, about 50.6 million from 1 July | Social insurance (retirement and survivors) — citizens and qualifying foreign employees |
| 1.5% | Salary up to VND 46.8 million/month to 30 June 2026, about 50.6 million from 1 July | Health insurance |
| 1% | Salary up to 20× the regional minimum wage (up to VND 106.2 million in Region 1) | Unemployment insurance — Vietnamese citizens only |
Thresholds & allowances
- Contribution cap (social and health)VND 46.8 million/month to 30 June 2026, about 50.6 million from 1 July
20 times the VND 2.34 million reference wage
- Unemployment cap20× regional minimum wage
VND 106.2 million/month in Region 1 after the January 2026 minimum-wage rise
- Tax reliefAll mandatory contributions deductible
Roughly 10.5% of contract salary comes off taxable income
Residency
Residency trigger
Coverage follows the employment contract: citizens from 1-month contracts (including probation and part-time since July 2025), foreign employees from 12-month contracts regardless of work-permit status.
Non-resident treatment
Exempt foreign workers include intra-company transferees and those hired at retirement age; treaty arrangements can also override.
Notes
- Employers add about 21.5% on top — 17% social insurance, 0.3-0.5% occupational accident, 3% health and 1% unemployment.
- The 2024 Social Insurance Law widened the net from July 2025 to managers and controllers even if unpaid, and to part-time workers.
- Pensions paid by the state social fund are exempt from income tax, and people living in Vietnam pay no tax on foreign pensions either.
- Voluntary retirement-fund savings enjoy a deductible VND 1 million a month on top of the mandatory system.
FAQ
How much social insurance do employees pay in Vietnam?
10.5% of contract salary — 8% social, 1.5% health, 1% unemployment — with the social and health base capped at VND 46.8 million a month to 30 June 2026 (about 50.6 million from 1 July, after the base-salary rise).
Do foreign employees pay Vietnamese social insurance?
Yes, 9.5% (8% social + 1.5% health) on contracts of 12 months or more — but not the 1% unemployment charge, which is for citizens.
Figures: tax year 2026, compiled from public sources. Not tax advice.