What is the minimum salary for social insurance contributions in 2026

Pursuant to Point 2.6, Clause 2, Article 6 of the Procedure for collecting social insurance, health insurance, unemployment insurance, occupational accident and disease insurance; management of social insurance books, health insurance cards issued with Decision 595/QD-BHXH in 2017, amended by Clause 2, Article 1 of Decision 948/QD-BHXH in 2023, stipulates as follows:

Article 6. Compulsory monthly salary for social insurance contributions according to the provisions of Article 89 of the Law on Social Insurance and guiding documents for implementation, specifically as follows:

2.6. The monthly salary for compulsory social insurance contributions specified in this Clause shall not be lower than the regional minimum wage at the time of contribution for employees working or holding the simplest position under normal working conditions.

Therefore, the minimum salary for compulsory social insurance contributions is not lower than the regional minimum wage at the time of contribution for employees working or holding the simplest job title under normal working conditions.

In addition, according to Clause 1, Article 3 of Decree 293/2025/ND-CP, the regional/month minimum wage and regional/hour minimum wage for employees working for employers in the regions are as follows:

Thus, the minimum salary for social insurance contributions in 2026 is specifically as follows:

- Minimum salary for social insurance contributions in 2026 Region I: 5,310,000 VND (highest).

- Minimum salary for social insurance contributions in 2026 Region II: 4,730,000 VND.

- Minimum salary for social insurance contributions in 2026 Region III: VND 4,140,000.

- Minimum salary for social insurance contributions in 2026 Region IV: VND 3,700,000 (lowest).

Thus, from January 1, 2026, the regional minimum wage will increase by about 1.07 times compared to the previous Decree 74/2024/ND-CP.

Therefore, the minimum wage for social insurance contributions in 2026 for enterprises and employees will also increase according to regulations.

Note: Decree 293/2025/ND-CP takes effect from January 1, 2026.

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