Social insurance policy before and after July 1, 2026 when the base salary increases to 2.53 million VND

Currently, the base salary level specified in Article 3 of Decree 73/2024/ND-CP is 2.34 million VND/month. However, the Government has issued Decree 161/2026/ND-CP raising the base salary level to 2.53 million VND/month from July 1, 2026, equivalent to an increase of 190,000 VND/month, an increase of 8%.

Accordingly, a series of social insurance policies will be adjusted according to the new base salary level.

Increase one-time allowance when giving birth or adopting a child

According to Article 58 of the 2024 Law on Social Insurance, employees are entitled to a one-time allowance when giving birth or adopting an adopted child equal to 2 times the reference level for each child.

Before July 1, 2026, the allowance level was 4.68 million VND/animal. From July 1, 2026, this allowance increased to 5.06 million VND/animal.

Increase funeral allowances and survivorship allowances

According to the provisions of Article 85, Article 87 and Article 109 of the 2024 Social Insurance Law, the level of funeral allowance and survivor's allowance is also adjusted to increase according to the base salary.

Specifically, funeral allowance increased from 23.4 million VND to 25.3 million VND. The monthly survivor's allowance level equal to 50% of the reference level increased from 1.17 million VND to 1.265 million VND/month; the benefit level equal to 70% increased from 1.638 million VND to 1.771 million VND/month.

Pensions and social insurance allowances continue to be adjusted to increase

From July 1, 2026, people receiving pensions, social insurance allowances and monthly allowances will be adjusted to increase by 8% above the benefit level of June 2026.

In addition to the general increase, some groups with low benefit levels will also be adjusted and supplemented. Specifically, people with a benefit level of 3.5 million VND/month or less will receive an additional increase of 300,000 VND/month. People who are receiving over 3.5 million VND but below 3.8 million VND/month will be adjusted to 3.8 million VND/month.

The adjustment aims to contribute to ensuring the lives of pensioners and monthly allowances.

Increase one-time allowance when suffering from work accidents and occupational diseases

According to Article 48 of the 2015 Law on Occupational Safety and Health, workers with a working capacity reduction of 5% to 30% are entitled to a one-time allowance.

The allowance level is determined by 5 times the base salary level for cases of 5% reduction in working capacity; from the 6th reduction level onwards, for each 1% reduction, an additional 0.5 times the base salary level is added.

According to the current base salary level, employees with a 5% reduction in working capacity will receive 11.7 million VND. From July 1, 2026, this level increases to 12.65 million VND. For each additional 1% reduction after the 5% level, the allowance increases from 1.17 million VND to 1.265 million VND.

Increase monthly allowances when suffering from work accidents and occupational diseases

Article 49 of the 2015 Law on Occupational Safety and Health stipulates that employees with a working capacity reduction of 31% or more are entitled to monthly allowances.

Accordingly, employees with a 31% reduction in working capacity currently receive 702,000 VND/month. From July 1, 2026, the benefit level increases to 759,000 VND/month.

For each 1% decrease in the ability to increase labor after the level of 31%, the allowance increases from 46,800 VND to 50,600 VND/month.

Increase one-time allowance when workers die due to work accidents and occupational diseases

According to Article 53 of the 2015 Law on Occupational Safety and Health, relatives of employees who die due to work accidents or occupational diseases are entitled to a one-time allowance equal to 36 times the base salary.

With the current base salary, this allowance is 84.24 million VND. From July 1, 2026, the allowance level increased to 91.08 million VND, 6.84 million VND higher than before.

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