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According to Decree No. 161/2026/ND-CP, effective from July 1, 2026, the statutory base salary will officially increase to VND 2.53 million per month. This change consequently raises the maximum salary cap for compulsory Social Insurance (SI) contributions to VND 50.6 million per month, and simultaneously, various SI allowances will be adjusted upwards.
Below is a summary table of several key SI allowances:
| 2026 SI Allowance Item | Prior to July 1, 2026 | From July 1, 2026 |
| Convalescence allowance after illness | VND 702,000 | VND 759,000 |
| Lump-sum allowance upon childbirth | VND 4,680,000 / child | VND 5,060,000 / child |
| Convalescence allowance after maternity | VND 702,000 | VND 759,000 |
| Lump-sum allowance for occupational accidents and diseases (OAD) (5% work capacity reduction) | VND 11,700,000 (Each additional 1%: +VND 1,170,000) | VND 12,650,000 (Each additional 1%: +VND 1,265,000) |
| Monthly allowance for OAD (31% work capacity reduction) | VND 702,000 / month (Each additional 1%: +VND 46,800) | VND 759,000 / month (Each additional 1%: +VND 50,600) |
| Attendance allowance (OAD) | VND 2,340,000 | VND 2,530,000 |
| Lump-sum survivorship allowance for death due to OAD | VND 84,240,000 | VND 91,080,000 |
| Convalescence allowance after OAD treatment | VND 702,000 | VND 759,000 |
| Funeral allowance | VND 23,400,000 | VND 25,300,000 |
| Monthly survivorship allowance | VND 1,170,000 | VND 1,265,000 |
