{"id":19952,"date":"2026-02-10T15:38:58","date_gmt":"2026-02-10T08:38:58","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=19952"},"modified":"2026-02-10T17:13:17","modified_gmt":"2026-02-10T10:13:17","slug":"2026-social-insurance-adjustment-coefficients-official-letter-340-bhxh-csxh","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/2026-social-insurance-adjustment-coefficients-official-letter-340-bhxh-csxh\/","title":{"rendered":"Update on the Latest 2026 Social Insurance Adjustment Coefficients pursuant to Official Letter No. 340\/BHXH-CSXH"},"content":{"rendered":"<p>The Social Insurance (SI) adjustment coefficient (often referred to as the &#8220;slippage coefficient&#8221;) for 2026 has been officially applied in accordance with Official Letter No. 340\/BHXH-CSXH, issued on February 3, 2026. This is a crucial index used to adjust monthly salaries and income for which SI has been paid, aiming to ensure the real monetary value for employees amidst fluctuations in the Consumer Price Index (CPI).<\/p>\n<p style=\"text-align: center;\"><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/02\/Update-on-the-Latest-2026-Social-Insurance-Adjustment-Coefficients-pursuant-to-Official-Letter-No-340-BHXH-CSXH.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<h2>1. Scope of application of the 2026 SI adjustment coefficient<\/h2>\n<p>The adjustment coefficient for monthly salaries and income for which SI has been paid is used as the basis for calculating the following benefits:<\/p>\n<ul>\n<li>Monthly pension.<\/li>\n<li>One-off allowance upon retirement.<\/li>\n<li>Lump-sum social insurance payment.<\/li>\n<li>One-off survivorship allowance for relatives upon the employee&#8217;s passing.<\/li>\n<\/ul>\n<h2>2. Details of adjustment coefficients for monthly salaries and income for which SI has been paid<\/h2>\n<p>The adjustment coefficient is determined based on the year of SI payment, pursuant to Decree No. 158\/2025\/ND-CP (for compulsory SI) and Decree No. 159\/2025\/ND-CP (for voluntary SI).<\/p>\n<p><strong>For monthly salaries subject to compulsory SI:<\/strong><\/p>\n<ul>\n<li><strong>Before 1995<\/strong>: 5.81<\/li>\n<li><strong>Period 1995 &#8211; 2000<\/strong>: From 4.91 gradually decreasing to 4.07<\/li>\n<li><strong>Period 2001 &#8211; 2010<\/strong>: From 4.09 gradually decreasing to 1.96<\/li>\n<li><strong>Period 2011 &#8211; 2020<\/strong>: From 1.65 gradually decreasing to 1.16<\/li>\n<li><strong>Period 2021 &#8211; 2024<\/strong>: From 1.14 gradually decreasing to 1.03<\/li>\n<li><strong>Years 2025 and 2026<\/strong>: 1.00<\/li>\n<\/ul>\n<p><strong>For monthly income subject to voluntary SI:<\/strong><\/p>\n<ul>\n<li><strong>From 2008 to 2026<\/strong>: The adjustment coefficient corresponds to the levels from 2008 onwards of the compulsory SI system mentioned above (e.g., 2008 is 2.29; 2026 is 1.00).<\/li>\n<\/ul>\n<h2>3. Method for calculating Lump-sum Social Insurance in 2026<\/h2>\n<p>The level of lump-sum SI benefit is calculated based on the number of years of contribution and the average monthly salary after applying the adjustment coefficient.<\/p>\n<p><strong>Salary adjustment formula:<\/strong><\/p>\n<blockquote><p>Salary used as the basis for SI contribution after adjustment for a specific year = Salary used as the basis for SI contribution of that year \u00d7 Corresponding adjustment coefficient of that year.<\/p><\/blockquote>\n<p><strong>Benefit level calculated by contribution period:<\/strong><\/p>\n<ul>\n<li><strong>Contribution period prior to 2014<\/strong>: Each year of contribution is calculated as 1.5 months of the average monthly salary on which SI premiums are based. In cases where there are odd months, these odd months shall be transferred to the period from 2014 onwards.<\/li>\n<li><strong>Contribution period from 2014 onwards<\/strong>: Each year of contribution is calculated as 02 months of the average monthly salary on which SI premiums are based.<\/li>\n<li><strong>Case of contribution for less than 01 year<\/strong>: The benefit level equals the actual amount contributed but shall not exceed 02 months of the average monthly salary on which SI premiums are based.<\/li>\n<\/ul>\n<p><strong>Rounding rules for time:<\/strong><\/p>\n<ul>\n<li>Odd periods from 01 to 06 months: Counted as 1\/2 year.<\/li>\n<li>Odd periods from 07 to 11 months: Counted as 01 year.<\/li>\n<\/ul>\n<p><em><strong>Note<\/strong>: The lump-sum SI benefit level does not include the amount of State budget support for voluntary SI contributions.<\/em><\/p>\n<h2>4. Conditions for claiming Lump-sum SI in 2026<\/h2>\n<p>The conditions for claiming lump-sum social insurance in 2026 are implemented based on current regulations under the Law on Social Insurance 2024. Employees must meet specific standards regarding the resignation period and other accompanying conditions to proceed with the lump-sum settlement procedures.<\/p>\n<p><strong>Specific conditions for lump-sum SI withdrawal in 2026 are as follows:<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><strong>Employees with Social Insurance contribution periods before July 1, 2025 (*) <\/strong><\/td>\n<td style=\"width: 50%; text-align: center;\"><strong>Employees with Social Insurance contribution periods from July 1, 2025 <\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Employees, upon request, shall be eligible to receive lump-sum SI in the following cases:<\/p>\n<ul>\n<li>Reaching retirement age but having less than 15 years of SI contributions.<\/li>\n<li>Settling abroad; suffering from one of the following diseases: cancer, paralysis, decompensated cirrhosis, severe tuberculosis, AIDS.<\/li>\n<li>Persons with a working capacity reduction of 81% or more; persons with extremely severe disabilities.<\/li>\n<li>After 12 months of not being subject to compulsory SI participation (**) and not participating in voluntary SI, and having less than 20 years of SI contribution.<\/li>\n<\/ul>\n<p>Note:<\/p>\n<p>(*) Employees with SI contribution periods before July 1, 2025, are defined as employees who, at the time of settling the lump-sum SI benefit, still have recorded SI contribution periods prior to July 1, 2025, for the purpose of benefit calculation.<\/p>\n<p>(**) The determination of &#8220;12 months of not being subject to compulsory social insurance participation&#8221; refers to 12 months of non-payment of social insurance calculated continuously up to the month immediately preceding the month the social insurance agency receives the request for lump-sum settlement. This excludes months where compulsory social insurance payment is not required as prescribed in Clause 5, Article 33 and Clause 3, Article 34 of the Law on Social Insurance 2024. (Pursuant to Clause 1, Article 14 of Decree No. 158\/2025\/ND-CP)<\/td>\n<td style=\"width: 50%;\">Employees, upon request, shall be eligible to receive lump-sum SI in the following cases:<\/p>\n<ul>\n<li>Reaching retirement age but having less than 15 years of SI contributions.<\/li>\n<li>Settling abroad; suffering from one of the following diseases: cancer, paralysis, decompensated cirrhosis, severe tuberculosis, AIDS.<\/li>\n<li>Persons with a working capacity reduction of 81% or more.<\/li>\n<li>Persons with extremely severe disabilities.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong><\/p>\n<p>(*) Employees participating in social insurance from July 1, 2025, who cease working for one year, do not participate in social insurance, and have less than 20 years of social insurance contributions are not eligible to withdraw lump-sum social insurance.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>The Social Insurance (SI) adjustment coefficient (often referred to as the &#8220;slippage coefficient&#8221;) for 2026 has been officially applied in accordance with Official Letter No. 340\/BHXH-CSXH, issued on February 3, 2026. This is a crucial index used to adjust monthly salaries and income for which SI has been paid, aiming to ensure the real monetary [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19953,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"new_categories":[120],"class_list":["post-19952","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-payroll-labor-insurance"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=19952"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19952\/revisions"}],"predecessor-version":[{"id":19954,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19952\/revisions\/19954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/19953"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=19952"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=19952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}