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Tuesday, 10/3/2026 | 07:12 GMT+7

How an 8% increase in base salary will change various payments

If the base salary increases by about 8% from 1/7/2026, many salaries, allowances, and contribution levels within the social security system will be adjusted since these policies are calculated based on the base salary.

During a meeting with voters on 9/3, Deputy Prime Minister Pham Thi Thanh Tra stated that the Government plans to adjust the base salary from 2,34 million VND to approximately 2,527 million VND per month, an increase of 187.200 VND. This salary applies to civil servants, public employees, and armed forces personnel funded by the state budget, and serves as the basis for determining many public sector benefits and policies.

Benefits increasing with the base salary

When the base salary increases, the salaries of civil servants, public employees, and armed forces personnel will also increase according to their salary coefficients. Many public sector allowances, such as those for position, region, and seniority, along with some related policy benefits, will be adjusted accordingly.

Pensions, benefits for meritorious individuals, social protection allowances, and social retirement allowances will also be adjusted when the State increases the base salary and related standard allowance levels. The specific increase for each group will be stipulated by the Government in its pension and allowance adjustment plan.

Some social insurance benefits calculated directly based on the base salary will also increase. The one-time maternity benefit for female workers giving birth or employees adopting a child under 6 months old is equivalent to two times the base salary in the month of birth or adoption. If the base salary increases to 2,527 million VND, this benefit will rise from 4,68 million VND to approximately 5,054 million VND per child.

The funeral allowance, which is 10 times the base salary, will also increase from 23,4 million VND to approximately 25,27 million VND. The monthly survivor's allowance for dependents of deceased workers, set at 50% of the base salary, will be equivalent to over 1,26 million VND per month. In cases where dependents have no direct caregiver, they will receive 70% of the base salary, approximately 1,77 million VND per month.

Social insurance contribution levels increase

The base salary also serves as the basis for determining the salary level for compulsory social insurance contributions for certain groups. According to the current Social Insurance Law, the minimum salary used for social insurance contributions is the base salary, and the maximum is 20 times this amount.

If the base salary increases to 2,527 million VND from 1/7, the minimum salary for social insurance contributions will be 2,527 million VND per month, and the maximum will be 50,54 million VND.

For civil servants, public employees, state sector workers, and armed forces personnel, the salary used for social insurance contributions is their monthly salary based on position, rank, and military grade, along with any applicable allowances. Currently, workers in this group contribute 8% of their salary to the pension and survivor's fund and 1,5% to health insurance each month.

For registered business household owners, enterprise managers, controllers, state capital representatives, and workers employed abroad under contract, the salary used for social insurance contributions is also determined to be a minimum of the base salary and a maximum of 20 times this amount.

Staff at Ha Tinh Province Public Administration Service Center, November 2025. *Photo: Duc Hung*

Household health insurance and union fees see slight increases

Health insurance contributions are currently 4,5% of the base salary, pension, or unemployment benefit, depending on the beneficiary group. For household health insurance: the first person pays 4,5% of the base salary; the second, third, and fourth individuals pay 70%, 60%, and 50% of the first person's rate, respectively; and from the fifth person onwards, they pay 40%.

If the base salary increases to 2,527 million VND from 1/7, the monthly household health insurance contribution for the first person will be approximately 113.715 VND; the second person approximately 79.600 VND; the third 68.229 VND; the fourth 56.857 VND; and from the fifth person onwards, approximately 45.486 VND.

Calculated annually, the first person will contribute approximately 1.364.580 VND, with subsequent members paying gradually less, down to about 545.832 VND for the fifth person.

Monthly union fees are currently 0,5% of the salary used for social insurance contributions for union members in public service units not fully funded by the state budget, or 0,5% of the actual salary received for union members in state-owned enterprises. However, the maximum contribution does not exceed 10% of the base salary.

If the base salary increases to 2,527 million VND from 1/7, the maximum monthly union fee contribution will rise to 252.700 VND, up from the current 234.000 VND.

Hong Chieu

By VnExpress: https://vnexpress.net/luong-co-so-tang-8-se-lam-thay-doi-nhung-khoan-nao-5048454.html
Tags: social insurance contributions 8% base salary increase health insurance contributions

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