2026 New social insurance contribution changes for employees

From 2026, a series of new regulations related to social insurance, unemployment insurance, and official wages will take effect, creating significant changes to workers' rights. Notably, the adjustment of the regional minimum wage according to Decree No. 293/2025/ND-CP not only increases basic income but also leads to many social security benefits being adjusted in a more favorable direction and compliance with expanded social insurance coverage rules.

1. Increase in the minimum wage used as the basis for social insurance contributions

According to Decree 293/2025/ND-CP, from January 1, 2026, the monthly minimum wage in the four regions will be adjusted upwards compared to the current level. Specifically, Region I reached VND 5,310,000/month (an increase of VND 350,000), Region II reached VND 4,730,000/month (an increase of VND 320,000), Region III reached VND 4,140,000/month (an increase of VND 280,000), and Region IV reached VND 3,700,000/month (an increase of VND 250,000).

According to current employer responsibilities under revised social insurance, the monthly salary used as the basis for mandatory social insurance contributions must not be lower than the regional minimum wage for employees performing the simplest jobs or positions under normal working conditions. Therefore, when the regional minimum wage increases, the minimum wage for social insurance contributions also increases accordingly, directly impacting the contribution and benefit levels of employees.

Besides the monthly minimum wage, Decree 293 also adjusts the hourly minimum wage, effective from the beginning of 2026, contributing to protecting the rights of part-time or flexible-working employees.
 

New guidelines on multi-tier social insurance structure

2. Maternity benefits increase based on insured salary.

One of the changes that many workers are interested in is the maternity benefit rate. According to the Social Insurance Law of 2024, the maternity allowance for female employees giving birth is calculated as 100% of the average monthly salary on which social insurance contributions were paid for the 6 consecutive months before maternity leave, multiplied by the 6-month leave period.

For male employees whose wives give birth, the maternity benefit is determined by dividing the average monthly salary on which social insurance contributions were paid for the 6 months before leave by 24 days and multiplying by the number of days of leave as stipulated. Thus, when the wage level used as the basis for changes in mandatory social security for foreign workers contributions increases, the maternity benefit level for both female and male workers is adjusted accordingly.

3. Maximum unemployment benefit raised

The Employment Law of 2025, effective from January 1, 2026, continues to affirm that the monthly unemployment benefit level is equal to 60% of the average monthly wage used for unemployment insurance contributions in the 6 months preceding the termination of the employment contract, but not exceeding 5 times the regional minimum wage.

This means that when the regional minimum wage increases, the ceiling for unemployment benefits for workers is also adjusted accordingly. At the same time, the maximum monthly salary for unemployment insurance contributions remains at least 20 times the regional minimum wage, according to Decision No. 595/QD-BHXH, thus ensuring the balance of the insurance fund.

4. Wages for work stoppages are also adjusted upwards.

According to Article 99 of the 2019 Labor Code, in cases where employees have to stop working due to the fault of another employee or due to objective incidents such as power outages, natural disasters, fires, or dangerous epidemics, employees are still entitled to wages during the work stoppage period.

Specifically, if the work stoppage is due to the fault of another employee, the wages for the work stoppage must not be lower than the regional minimum wage. In cases of work stoppages due to objective reasons, for the first 14 days, employees are also entitled to wages at least equal to the regional minimum wage. Therefore, when the regional minimum wage increases from 2026, the minimum wage for work stoppages that employees are entitled to will also increase accordingly.
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