Vietnam HR and Payroll Update: Key Changes from 1 July 2026

1. Reference salary and contribution ceilings

The statutory reference salary increases from VND 2,340,000 to VND 2,530,000 per month under Decree 161/2026/NĐ-CP.

As a result, the salary ceiling used for social insurance, health insurance and trade union fee increases from VND 46,800,000 to VND 50,600,000 per month.

Employers should review employees whose insurance salary is close to or above the previous ceiling and update payroll settings accordingly. The Employment Cost Calculator carries both the pre-July and post-July parameters.

2. Insurance and healthcare benefits

Several benefits linked to the reference salary will also increase, including:

• One-time maternity allowance
• Post-maternity recovery allowance
• Funeral allowance
• Survivor allowance
• Sickness benefit for employees reaching the contribution ceiling
• Health insurance payment thresholds

HR teams should also update employee guidance on health insurance coverage, especially for out-of-line medical examination and treatment.

3. Maternity, PIT and electronic labour contracts

Employers should also review updates relating to:

• Maternity leave for second childbirth
• Personal income tax treatment and filing timeline
• Electronic labour contract requirements

These areas may affect internal HR policies, payroll treatment and employment documentation.

4. Compliance deadlines for July–August 2026

The July–August period includes several recurring HR compliance deadlines, including:

• Labour movement reporting
• Occupational accident reporting
• Occupational safety and hygiene reporting
• Occupational health reporting
• Monthly statutory insurance payment
• Quarterly PIT declaration and payment

What employers should do now

Before the July payroll cycle, employers should review:

• Employment contracts and salary policies linked to the reference salary
• Payroll settings for statutory contribution ceilings
• Maternity and health insurance guidance
• PIT filing timeline and income treatment
• Electronic labour contract process
• July–August HR compliance calendar

Why it matters: A short review before payroll closing can help reduce calculation errors, employee queries and compliance follow-up later.

How Truzand can help

Truzand supports businesses in Vietnam with HR, payroll, employment administration and compliance setup.

If your team needs support reviewing payroll, labour contracts or HR compliance processes for the second half of 2026, contact Truzand for a practical review.

What this does not cover

General information based on publicly available instruments at the time of writing. Requirements vary by employer, employee circumstances, competent authorities and current rules; confirm the figures that apply to a specific case.

Official sources

• Decree 161/2026/NĐ-CP, effective 1 July 2026: statutory base salary.
• Law on Social Insurance 41/2024/QH15: reference level and contribution-base rules.
• Decree 158/2025/NĐ-CP: compulsory social insurance implementation.