Contribution Rates For Social Insurance – Health Insurance – Unemployment Insurance For FDI Enterprises In 2026 Under The Latest Regulations

During their operations in Vietnam, foreign-invested enterprises (FDI) are required to fully comply with legal obligations to contribute mandatory insurance for employees. These mandatory insurances include Social Insurance (SI), Health Insurance (HI), and Unemployment Insurance (UI).

Understanding the insurance contribution rates in 2026 helps FDI enterprises comply with legal regulations, minimize the risk of retroactive collections or administrative penalties, and ensure employees’ benefits.

1. Legal basis for insurance contribution rates in 2026

The contribution rates for Social Insurance, Health Insurance, and Unemployment Insurance are regulated in the following legal documents:

• Law on Social Insurance
• Law on Employment
• Law on Health Insurance
• Relevant decrees and circulars issued by the Government and Vietnam Social Security.

Under current regulations, mandatory insurance contributions are calculated based on the employee’s monthly salary used as the basis for insurance contributions, including salary, salary allowances, and certain additional payments stated in the labor contract.

2. Contribution rates for Vietnamese employees

For employees who are Vietnamese citizens working in FDI enterprises, the total mandatory insurance contribution rate is currently 32% of the salary used as the basis for insurance contributions.

The contribution responsibility is shared between the employer and the employee as follows:

Thus:

• FDI enterprise contribution: 21.5% of the salary fund used for insurance contributions
• Employee contribution: 10.5% of the salary used for insurance contributions
• Total contribution: 32% of the salary used for insurance contributions.

3. Contribution rates for foreign employees

Foreign employees working in Vietnam are also required to participate in certain mandatory insurance schemes. However, under current regulations, foreign employees are not required to participate in unemployment insurance.

Therefore, the total insurance contribution rate for foreign employees is lower than that for Vietnamese employees.

Thus:

• FDI enterprise contribution: 20.5%
• Foreign employee contribution: 9.5%
• Total contribution: 30% of the salary registered for social insurance contributions.

4. Comparison of insurance contribution obligations between Vietnamese and foreign employees

The main difference lies in unemployment insurance, which only applies to Vietnamese employees.

5. Notes when determining salary used for insurance contributions

When calculating contributions to Social Insurance, Health Insurance, and Unemployment Insurance, enterprises should note the following:

🔹 First, salary used for insurance contributions includes:

• Salary stated in the labor contract
• Salary allowances
• Additional payments that can be determined in specific amounts.

🔹 Second, salary used for insurance contributions does not include:

• Bonuses
• Fuel and telephone allowances
• Meal allowances
• Other welfare allowances.

🔹 Third, the salary used for Social Insurance contributions is subject to a statutory ceiling.

The current base salary is VND 2.34 million/month, therefore the maximum salary used as the basis for social insurance contributions in 2026 is:

20 × 2.34 million VND = 46,800,000 VND/month

Employees earning above this amount will still contribute social insurance based on the maximum ceiling of 46.8 million VND/month.

According to Clause 2, Article 34 of the Law on Employment 2025 (effective from January 1, 2026), the maximum salary used as the basis for unemployment insurance contributions is 20 times the regional minimum wage announced by the Government at the time of contribution.

According to Decree No. 293/2025/ND-CP issued in early 2026, the regional minimum wages are:

• Lowest (Region IV): VND 3,700,000
• Highest (Region I): VND 5,310,000

For Region I, the maximum salary used for unemployment insurance contributions is:

20 × 5.31 million VND = 106,200,000 VND/month

6. Importance of insurance contributions for FDI enterprises

Complying with insurance obligations brings many benefits for both employers and employees.

🔹 Compliance with legal regulations

Enterprises can avoid risks such as retroactive insurance collections, administrative penalties, or labor disputes.

🔹 Protection of employees’ rights

Employees are entitled to benefits such as:

• Sickness benefits
• Maternity benefits
• Occupational accident benefits
• Retirement benefits
• Health insurance coverage.

🔹 Building a sustainable working environment

Enterprises that properly implement insurance policies create a professional and transparent image and enhance their ability to attract talent.

✅ Conclusion

Under current regulations in 2026, FDI enterprises in Vietnam must contribute mandatory insurance for employees at the following rates:

• Vietnamese employees: Total 32% of salary (21.5% employer and 10.5% employee).
• Foreign employees: Total 30% of salary (20.5% employer and 9.5% employee).

Understanding and applying the correct contribution rates for Social Insurance, Health Insurance, and Unemployment Insurance helps FDI enterprises manage labor costs effectively, comply with legal requirements, and ensure full social security benefits for employees.

For further consultation, please contact TPM specialists for support.

Ms. Đỗ Thị Thu Quỳnh
Head of HR & Payroll Services Department
📧 quynh.do@tpm.com.vn

References

• Law on Social Insurance No. 41/2024/QH15
• Law on Employment No. 74/2025/QH15
• Law on Health Insurance No. 51/2024/QH15