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Increase of Statutory Base Salary in Vietnam (Effective from 1 July 2026)
- Increase in Base Salary: Alongside the proposed labour-market changes, employers should also prepare for payroll adjustments. Pursuant to Decree No. 161/2026/NĐ-CP and Circular No. 13/2026/TT-BNV dated 29 May 2026, the statutory base salary in Vietnam will be increased from VND 2.34 million to VND 2.53 million per month, effective from 1 July 2026.
- Higher Social, Health Insurance and Trade Union Contribution Caps: The statutory base salary is used to calculate various salary-related entitlements, allowances and social insurance obligations. As a result, the maximum monthly salary subject to compulsory social insurance and health insurance contributions will increase from VND 46.8 million to VND 50.6 million, equivalent to 20 times the new statutory base salary.
- Impact on Employers: For employers, this change may increase social insurance, health insurance and trade union contribution costs for employees whose salaries exceed the current contribution ceiling. Certain social insurance benefits and statutory payments calculated by reference to the statutory base salary may also rise accordingly.
- No Change to UI Cap: The unemployment insurance contribution ceiling remains based on the regional minimum wage and is therefore not affected by the increase in the statutory base salary.
- Review Payroll Calculations: Employers should review their payroll systems and update social insurance contribution calculations to ensure compliance with the new regulations effective from July 2026.
Contributed by RÖDL Vietnam
The Practical Necessity of Corporate VNeID Accounts in 2026
Vietnam's move toward centralized digital administration makes corporate VNeID registration an important compliance step for enterprises from mid-2026. Under Official Letter No. 2570/BCA-TTDLQG of the Ministry of Public Security, the National Public Service Portal was transferred to and operated at the National Data Center from 29 May 2026, creating a more centralized infrastructure for receiving, authenticating and processing administrative procedure data.
The key practical point is that certain procedures may require access through the organization's VNeID account rather than previous digital signature or token logins. This may affect enterprises, foreign-owned enterprises, other organizations and commercial presences of foreign traders in Vietnam.
Without an activated corporate VNeID account, companies may face login-stage delays even where dossiers and digital signatures are ready. This could affect enterprise registration, investment procedures, licensing, labour, social insurance, tax and immigration matters. Enterprises should check their VNeID status, identify the authorized person with a level-2 personal VNeID account, and complete registration before urgent filings arise.
Contributed by RÖDL Vietnam
