Mandatory Social Insurance (SI), Unemployment Insurance (UI), and Health Insurance (HI) Contribution Rates from July 1, 2023

Social, Unemployment & Health Insurance Rates from July 1, 2023

24/05/2025

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On June 7, 2023, Vietnam Social Security issued Notice No. 2651/TB-BHXH regarding the contribution rates for mandatory Social Insurance (SI), Health Insurance (HI), Unemployment Insurance (UI), and Occupational Accident and Disease Insurance (OADI) effective from July 1, 2023. Specifically:

The maximum monthly contribution base for mandatory SI, HI, UI, and OADI is VND 36,000,000.

The maximum monthly contribution base for UI is 20 times the regional minimum wage:

  • Region I: VND 93,600,000/month.
  • Region II: VND 83,200,000/month.
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Lam Vu

General Director of Crowe Vietnam - CPA VN, CPA AU, CTA, MA, 20+ years of leadership and audit expertise across M&A, financial due diligence, and advisory for FDI and multinational clients.

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