Adjusting Base Salary from July 1, 2026: A Business Guide
22/06/2026
Decree 161/2026/ND-CP sets a new base salary of 2,530,000 VND per month. This change takes effect on July 1, 2026. Previously, the base salary was 2,340,000 VND. Consequently, the contribution caps for social insurance, health insurance, and union fees have changed. These caps are based on 20 times the base salary.
| Old Base Salary until 30/06/2026 (VND/month) | New Base Salary from 01/07/2026 (VND/month) | |
| Base Salary | 2.340.000 | 2.530.000 |
| Social Insurance Cap (20x) | 46.800.000 | 50.600.000 |
If an employee’s salary is higher than the cap, the extra amount is not included in insurance calculations. Therefore, your insurance payments are based only on these limits.
The total contribution rate for social, health, and unemployment insurance remains at 32%. Furthermore, please note that unemployment insurance is based on the regional minimum wage. Thus, it remains unaffected by this base salary increase.
Employer Contribution
| Rate | Old Max Contribution (until 30/06/2026) (VND/month) | New Max Contribution (from 01/07/2026) (VND/month) | Increase (VND/month/per person) | |
| Social Insurance | 17,5% | 8.190.000 | 8.855.000 | +665.000 |
| Health Insurance | 3% | 1.404.000 | 1.518.000 | +114.000 |
| Union Fee | 2% | 936.000 | 1.012.000 | +76.000 |
| Total | 22,5% | 10.530.000 | 11.385.000 | +855.000 |
Employee Contribution
| Rate | Old Max Contribution (until 30/06/2026) (VND/month) | New Max Contribution (from 01/07/2026) (VND/month) | Increase (VND/month/per person) | |
| Social Insurance | 8% | 3.744.000 | 4.048.000 | +304.000 |
| Health Insurance | 1.5% | 702.000 | 759.000 | +57.000 |
| Union Fee | 0.5% | 234.000 | 253.000 | +19.000 |
| Total | 10% | 4.680.000 | 5.060.000 | +380.000 |
Optimizing Payroll: Professional Solutions from NIC Global
Updating the base salary per Decree 161/2026/ND-CP is now a legal requirement. Consequently, NIC Global is ready to partner with you. We will ensure this process remains seamless for your business.
We prioritize accuracy above all else. Specifically, for existing NIC Global clients, we provide:
In-depth Support: Our experts are available to answer your questions. We will guide you through the new base salary application.
Review & Optimization: We proactively audit your personnel list. As a result, we provide clear adjustment roadmaps for salaries below the threshold.
Compliance Commitment: All changes are updated in our Payroll system. Therefore, your business avoids risks related to data errors or legal disputes.
Solutions for New Businesses
Are you not yet an NIC Global client? Furthermore, are you concerned about frequent policy shifts? Please contact us today. We will help you stay updated with the latest regulations. Additionally, our team will help you optimize your human resources management process effectively. Thus, you can focus on growing your core business.
For contact and support:
Facebook: NIC Global – Human Resource Solutions
LinkedIn: NIC Global Sourcing JSC
Website: www.nicvn.com
Email: info@nicvn.com
Hotline: (+84) 981.23.43.76
Address:
- Hanoi Office: No. 3A Thi Sach, Hai Ba Trung Ward, Hanoi, Vietnam
- Ho Chi Minh City Office: Dakao Center Building, 35 Mac Dinh Chi, Sai Gon Ward, Ho Chi Minh City, Vietnam
See more:
Payroll service
Staffing service
EOR service
