According to Vietnam Social Insurance (VSI), under current regulations, some social insurance benefits are calculated based on a reference level. During the period before the abolition of the base salary, the reference level was determined by the base salary. Therefore, when the base salary increases from July 1, 2026, many social insurance benefits will also be adjusted accordingly.
Specifically, the one-time allowance for giving birth or adopting a child under 6 months old, equivalent to twice the basic salary, will increase from VND 4,680,000 to VND 5,060,000 (an increase of VND 380,000).

When the base salary increases from July 1, 2026, many social insurance benefits will also be adjusted accordingly. (Illustrative image - Photo: VGP)
For funeral allowances, the amount is 10 times the basic salary, increasing from VND 23,400,000 to VND 25,300,000 (an increase of VND 1,900,000).
In addition, the monthly survivor's benefit for each dependent has also been adjusted upwards. According to regulations, the benefit is equal to 50% of the basic salary; in cases where the dependent has no one to directly care for them, it is equal to 70% of the basic salary. Accordingly, the benefit amount increased from VND 1,170,000/month to VND 1,265,000/month (an increase of VND 95,000) and from VND 1,638,000/month to VND 1,771,000/month (an increase of VND 133,000).
In addition to increasing allowances, from July 1, 2026 , the salary ceiling used as the basis for mandatory social insurance contributions will also be adjusted upwards to 50.6 million VND/month.
According to the 2024 Social Insurance Law, the salary used as the basis for mandatory social insurance contributions is determined according to each group of beneficiaries and each salary regime. The lowest level is equal to the reference level, and the highest level is 20 times the reference level at the time of contribution.
Until the basic salary level is abolished, the reference level stipulated in this Law shall be equal to the basic salary level.
Accordingly, from July 1, 2026 , the salary used as the basis for mandatory social insurance contributions will be as follows:
- The lowest rate is 2,530,000 VND/month;
- The highest salary is 50,600,000 VND/month.
This regulation serves as the basis for determining the mandatory social insurance contribution rate, contributing to ensuring the contribution-benefit principle, fairness, and sustainability of the social insurance policy.
Source: https://vtv.vn/nhieu-khoan-tro-cap-bhxh-tang-manh-tu-1-7-100260523154115374.htm







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