According to Article 3 of Decree 293/2025/NĐ-CP, the regional minimum wage for 2026 is outlined as follows:
Mandatory Social Insurance Contribution Minimum Wage from January 1, 2026
Based on point 2.6, section 2, Article 6 of the Procedure issued with Decision 595/QĐ-BHXH 2017, the monthly wage for mandatory social insurance contributions, as stipulated in Article 89 of the Social Insurance Law and its guiding documents, must not be lower than the regional minimum wage at the time of contribution for employees performing the simplest jobs or holding the most basic positions under normal working conditions.
Therefore, the mandatory social insurance contribution minimum wage must not be lower than the regional minimum wage at the time of contribution for employees performing the simplest jobs or holding the most basic positions under normal working conditions.
As a result, the mandatory social insurance contribution minimum wage from January 1, 2026, is as follows:
– Region I: VND 5,310,000.
– Region II: VND 4,730,000.
– Region III: VND 4,140,000.
– Region IV: VND 3,700,000.
Wage Basis for Mandatory Social Insurance Contributions
According to Article 31, section 1, of the Social Insurance Law 2024, the wage basis for mandatory social insurance contributions is defined as follows:
(i) For employees subject to the wage regime determined by the State, the wage basis for social insurance contributions is the monthly wage according to the position, title, rank, grade, military rank, and any allowances for position, seniority exceeding the wage scale, professional seniority, and wage retention differential coefficients (if any);
(ii) For employees subject to the wage regime determined by the employer, the wage basis for mandatory social insurance contributions is the monthly wage, including the wage according to the job or title, wage allowances, and other additional amounts agreed upon and paid regularly and consistently in each payment period.
If an employee is on leave but still receives a monthly wage equal to or higher than the minimum wage basis for mandatory social insurance contributions, contributions are made based on the wage received during the leave period.
(iii) For individuals specified in points đ, e, and k of Article 2, section 1, of the Social Insurance Law 2024, the wage basis for mandatory social insurance contributions is determined by the Government.
(iv) For individuals specified in points g, h, m, and n of Article 2, section 1, of the Social Insurance Law 2024, the wage basis for mandatory social insurance contributions may be chosen but must be at least equal to the reference level and not exceed 20 times the reference level at the time of contribution.
After at least 12 months of contributing to social insurance based on the chosen wage basis, employees may select a new wage basis for contributions.
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