The new policies will take effect from May 2026.

From the beginning of May 2026, many new policies regarding the rights of workers participating in supplementary retirement insurance; rules of origin for goods in the EVFTA Agreement; and expenditure from administrative management funds allocated for the implementation of autonomous management... will officially come into effect.

Social insurance staff encourage households to participate in voluntary social insurance and health insurance. Photo: Thanh Hoa/TTXVN

Rights of workers when participating in supplementary retirement insurance.

From May 10, 2026, Decree 85/2026/ND-CP on supplementary retirement insurance will come into effect.

Accordingly, employees participating in supplementary retirement insurance have the following rights:

Voluntary participation in, cessation of, or suspension of participation in supplementary retirement insurance is governed by a written agreement between the employer and the employee, and the supplementary retirement insurance program registered with the retirement fund management company.

Receive supplemental retirement insurance payments as stipulated in Decree 85/2026.

Income paid from supplementary pension insurance funds is eligible for personal income tax incentives as stipulated by personal income tax laws; supplementary pension insurance contributions can be deducted from income before calculating tax on salaries and wages, at the rates prescribed by personal income tax laws.

Monitor and require employers to fully fulfill their responsibilities as stipulated in the written agreement between the employer and the employee, and the supplementary retirement insurance program registered with the retirement fund management company.

Employees are provided with complete introductory documents about the pension fund as stipulated in Article 27 of Decree 85/2026. They receive monthly information from the pension fund management company or their employer regarding participation in supplementary pension insurance; and they have the right to request confirmation from the pension fund management company regarding their participation in supplementary pension insurance.

Your information regarding participation in supplemental retirement insurance will be kept confidential.

Employees may maintain a supplementary retirement insurance contract for a maximum period of one year or choose to transfer their individual retirement account to another retirement fund after the termination of their employment contract or upon reaching retirement age as stipulated in Clause 8, Article 16 of Decree 85/2026.

Complaints, denunciations, and lawsuits regarding supplementary retirement insurance are governed by law.
The designated heirs, in accordance with the Civil Code's prescribed order, are specified in the agreement or in the registration form for participation in the supplementary pension insurance fund to receive payments from the pension fund.

The two new laws will take effect from May 1, 2026.

Two new laws that will come into effect on May 1, 2026 are the Deposit Insurance Law 2025 and the Judicial Expertise Law 2025.

Regarding the Deposit Insurance Law 2025, one of the notable provisions is the regulation on the time when the obligation to pay insurance arises. Accordingly, the obligation to pay insurance arises from one of the following times:

The bankruptcy plan for the credit institution is approved, or the State Bank of Vietnam issues a document confirming that the foreign bank branch is unable to repay deposits to depositors.

The State Bank of Vietnam has issued a document suspending the deposit-taking activities of credit institutions under special supervision and those with accumulated losses exceeding 100% of the value of their charter capital and reserve funds according to the most recent audited financial statements.

The State Bank of Vietnam has issued a notice to the deposit insurance organization regarding the payment of deposit insurance as stipulated in Clause 2, Article 36 of the 2025 Deposit Insurance Law (Payment of deposit insurance to ensure system safety, social order and security).

Regarding the 2025 Law on Forensic Examination, one notable change concerns the time limit for forensic examination. Accordingly, the time limit for forensic examination in cases where forensic examination is mandatory will be implemented according to the provisions of the law on criminal procedure.

Meanwhile, the maximum time limit for forensic examination in cases not covered above is 2 months; in cases where the examination is complex or involves a large volume of work, the maximum time limit is 3 months; and in cases where the examination is exceptionally complex or involves an exceptionally large volume of work, the maximum time limit is 4 months.

Ministries and ministerial-level agencies responsible for specialized management in the field of forensic expertise shall, based on the specialized nature of the field of expertise and the maximum time limit for forensic expertise as stated in this clause, prescribe the time limit for forensic expertise for each specific type of case.

Rules of origin for goods under the EVFTA Agreement

Circular 14/2026/TT-BCT, issued by the Minister of Industry and Trade , stipulates the Rules of Origin for goods under the Free Trade Agreement between Vietnam and the European Union, effective from May 10, 2026. It includes general provisions on the mechanism for certifying the origin of goods as follows:

Goods originating from the European Union imported into Vietnam are eligible for preferential tariffs under the EVFTA when submitting one of the following certificates of origin: a Certificate of Origin (C/O) issued in accordance with Articles 20 to 23 of Circular 14/2026; a self-certification of origin issued by an exporter meeting the eligibility requirements of the European Union for any consignment value; or by any exporter for consignments not exceeding 6,000 EUR; or a self-certification of origin issued by an exporter re-registered in the electronic database in accordance with the regulations of the European Union and notified to Vietnam.

Goods originating from Vietnam and imported into the European Union are eligible for preferential tariffs under the EVFTA when accompanied by one of the following certificates of origin: a Certificate of Origin (C/O) issued in accordance with Article 4 and Articles 20 to 23 of Circular 14/2026; a self-certification of origin issued by an exporter with a consignment value not exceeding 6,000 EUR as stipulated in Article 25 of this Circular; or a self-certification of origin issued by a qualified exporter or an exporter registered in a relevant database as prescribed by the Ministry of Industry and Trade. The self-certification of origin of goods as stipulated in point c, clause 2, Article 19 of Circular 14/2026 shall be carried out in accordance with the regulations of the Ministry of Industry and Trade and shall apply after Vietnam notifies the European Union.

In the case of applying Article 29 of Circular 14/2026, goods of Vietnamese origin are entitled to EVFTA preferential treatment without having to submit the certificate of origin as stipulated in Article 19 of Circular 14/2026.

Expenditures are funded from administrative budgets allocated for the implementation of the autonomous management system.

This content is stipulated in Decree 75/2026/ND-CP regulating the regime of autonomy and self-responsibility in the management and use of administrative management funds (effective from May 1, 2026), specifically as follows:

Payments for salaries, salary allowances, salary-related contributions, labor contract salaries, collective welfare benefits, and other payments to individuals are made in accordance with current government regulations on the salary mechanism for officials, civil servants, and employees in state administrative agencies and other relevant legal provisions.

Expenditures for emulation and reward activities: These shall be implemented in accordance with the Law on Emulation and Reward and other detailed regulations and guidelines for its implementation.

Expenditures allocated within the regular budget allocation limits include: payments for public services, office supplies, information, communication, conferences, summary meetings, domestic travel expenses, expenses for delegations traveling abroad and receiving foreign delegations in Vietnam; rental costs, professional management expenses for the sector/field; regular maintenance, repair, and upkeep of infrastructure and assets serving professional work; procurement and replacement of equipment and working tools for officials and civil servants according to standards and limits; and other expenditures allocated within the regular budget allocation limits as prescribed.

Specific operational expenses that are regularly incurred annually according to functions and tasks have been allocated and budgeted by competent authorities, implementing the autonomous management regime as prescribed.

Other recurring expenses as prescribed by law.

Source: https://baotintuc.vn/chinh-sach-va-cuoc-song/nhung-chinh-sach-moi-co-hieu-luc-tu-thang-52026-20260429182546276.htm