Official Letter No. 64/TB-BHXH dated 07/01/2026 issued by Ho Chi Minh City Social Insurance, providing guidance on the contribution rates for compulsory insurances effective from 01/01/2026
1. Regional minimum wage
(The list of areas of region I, region II, region III, and region IV is specified in the Appendix issued with Decree No. 293/2025/ND-CP).
Accordingly, from 01/01/2026, the unemployment insurance (UI) contribution base will be calculated based on the new regional minimum wages, with the maximum salary subject to UI contributions increased to 20 times the minimum wage of Region I (VND 106,200,000/month).
2. The Social Insurance authority will automatically adjust the maximum salary for participation in social insurance (SI), health insurance (HI), unemployment insurance (UI), and occupational accident and disease insurance (OA-DI) for participants whose salary and salary allowances have been correctly declared in the labor contracts; no dossier submission is required from the unit. In cases where the unit has not correctly declared the salary and salary allowances stated in the labor contracts, the unit is requested to prepare and submit a dossier to adjust the salary for SI, HI, UI, and OA-DI contributions in accordance with regulations.
No later than 25/01/2026, for units that have not submitted dossiers to adjust the minimum salary in accordance with Decree No. 293/2025/NĐ-CP, the Social Insurance authority will temporarily adjust the minimum salary for SI, HI, UI, and OA-DI contributions to the minimum wage stipulated in Decree No. 293/2025/NĐ-CP until the adjustment dossier from the unit is received.
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