Vietnam Social Insurance Calculator (VND)
Every month in Vietnam a slice of your salary is withheld for compulsory insurance, split across three funds: social insurance (BHXH), health insurance (BHYT) and unemployment insurance (BHTN). This is not a tax that vanishes — BHXH funds pension, sickness, maternity and accident benefits; BHYT covers medical treatment; BHTN pays out if you lose your job. But if you are working here on a Vietnamese contract, you need to know precisely who pays what, into which fund, to read your payslip and to understand the gap between your gross offer and your take-home pay.
The employee contribution is 10.5% of the insurance base: BHXH 8%, BHYT 1.5%, BHTN 1%. The employer pays even more on top — 21.5%: BHXH 17%, BHYT 3%, BHTN 1%, plus roughly 0.5% to the occupational accident and disease fund. One rule matters specifically for non-Vietnamese staff: BHTN (unemployment insurance) does not apply to foreign employees. So a foreign worker on a 30.000.000 VND base pays 2.850.000 VND (BHXH + BHYT only), the employer pays 6.150.000 VND, and the combined monthly bill into the insurance system is 9.000.000 VND.
The calculator above asks for your insurance base — the salary stated in your contract for insurance purposes, which is often lower than your total package — and a toggle for whether BHTN applies. It then itemises every fund for both sides. Keep the caps in mind: the BHXH/BHYT base is capped at 20× the base reference salary and BHTN at 20× the regional minimum wage, so very high earners contribute on the capped amount, not their full salary. The tool computes on exactly the base you enter, so cap your input yourself if your salary sits above the ceiling.
How compulsory insurance contributions are computed
The per-fund formula
Each contribution is simply a rate applied to the insurance base:
Contribution = fund rate × insurance base salary
| Fund | Employee | Employer |
|---|---|---|
| BHXH (pension, sickness, maternity) | 8% | 17% |
| BHYT (health) | 1.5% | 3% |
| BHTN (unemployment) | 1% | 1% |
| Accident & disease fund | — | ~0.5% |
| Total | 10.5% | 21.5% |
The employee pays 10.5% and the employer 21.5%, so 32.0% of the insurance base flows into the funds each month. The employee rates (8% / 1.5% / 1%) are pulled from the same shared constant FiMo uses across its tax and salary tools, so the numbers here reconcile with the gross-to-net calculator.
Contribution caps
- BHXH and BHYT: the base is capped at 20× the base reference salary. Salary above that ceiling is not subject to these two funds.
- BHTN: a separate cap at 20× the regional minimum wage, which differs by region (I–IV).
Because the base reference salary and regional minimum wages change with policy, the calculator does not apply the caps automatically. You enter the actual insurance base (already capped if your salary is above the ceiling). This keeps the arithmetic transparent and under your control.
BHTN and the foreign-employee rule
Unemployment insurance (BHTN) is for Vietnamese employees only. Foreigners working in Vietnam join compulsory BHXH and BHYT but do not pay BHTN. That is why the tool has a BHTN toggle: switch it off to model a foreign hire correctly, and both the employee's 1% and the employer's 1% drop out. For the same 30.000.000 VND base, a Vietnamese employee pays 3.150.000 VND versus a foreign employee's 2.850.000 VND — a difference of exactly the 300.000 VND BHTN line.
Worked example: a 30.000.000 VND base, foreign employee (no BHTN)
Assumptions: a 30.000.000 VND insurance base below every cap, a non-Vietnamese employee (BHTN excluded for both sides).
| Fund | Employee | Employer |
|---|---|---|
| BHXH (8% / 17%) | 2.400.000 | 5.100.000 |
| BHYT (1.5% / 3%) | 450.000 | 900.000 |
| BHTN (foreigner: none) | — | — |
| Accident & disease (~0.5%) | — | 150.000 |
| Monthly total | 2.850.000 | 6.150.000 |
Three takeaways.
- You are withheld 2.850.000 VND — 9.5% of the base, because BHTN is off. That is the amount that pulls your gross down before personal income tax is even applied, so your take-home is always below the headline 30.000.000 VND.
- The employer pays more than you do: 6.150.000 VND against your 2.850.000 VND. This is a real labour cost the company carries on top of salary, so the true cost of employing you exceeds the gross figure.
- A Vietnamese colleague on the same base pays 3.150.000 VND instead of your 2.850.000 VND — the 300.000 VND gap is the BHTN line you are exempt from. Their combined bill is 9.600.000 VND versus your 9.000.000 VND.
Your insurance contribution is deducted before personal income tax is calculated, so it lowers both your net pay and your taxable income. To see the full path from gross to net — including 2026 PIT and the family deductions — use FiMo's gross-to-net salary calculator.
Frequently asked questions
What are the Vietnam social insurance contribution rates?
The employee pays 10.5% of the insurance base: BHXH 8%, BHYT 1.5%, BHTN 1%. The employer pays 21.5%: BHXH 17%, BHYT 3%, BHTN 1%, plus about 0.5% to the occupational accident fund — so 32.0% in total. On a 30.000.000 VND base, a Vietnamese employee is withheld 3.150.000 VND and the employer pays 6.450.000 VND.
Do foreigners pay unemployment insurance (BHTN) in Vietnam?
No. BHTN (unemployment insurance) applies to Vietnamese employees only. Foreign workers join compulsory BHXH and BHYT but are exempt from BHTN, so neither the employee's 1% nor the employer's 1% is charged. On a 30.000.000 VND base, a foreign employee pays 2.850.000 VND (BHXH + BHYT) instead of the 3.150.000 VND a Vietnamese colleague would pay — a difference of 300.000 VND. Switch the BHTN toggle off in the calculator to model this.
How much insurance is deducted from a 30,000,000 VND salary?
If 30.000.000 VND is the insurance base (below all caps), a foreign employee is withheld 2.850.000 VND/month: BHXH 2.400.000 and BHYT 450.000. A Vietnamese employee on the same base pays 3.150.000 VND because BHTN of 300.000 also applies. The employer's share is 6.150.000 VND (foreign) or 6.450.000 VND (Vietnamese).
Is there a cap on the insurance contribution base?
Yes. BHXH and BHYT are charged on a base capped at 20× the base reference salary — salary above that ceiling is not subject to these funds. BHTN has its own cap at 20× the regional minimum wage, which varies by region (I–IV). Because both reference figures change with policy, the calculator does not auto-apply the caps; enter the actual (capped) insurance base yourself if your salary exceeds the ceiling.
Is the insurance base the same as my gross salary?
Not necessarily. The insurance base is the salary stated in your labour contract for insurance purposes, which is often lower than your total package once allowances and bonuses are added. Compulsory insurance is computed on this base, not on your full gross. Always check which figure your contract uses, because it determines both your deduction and your future pension and benefit entitlements.
Does the insurance deduction reduce my income tax?
Yes. The employee's compulsory insurance (2.850.000 VND on the 30.000.000 VND example) is deducted from income before personal income tax is calculated, alongside the personal and dependant family deductions. So contributing to insurance lowers both your take-home pay and your taxable income. To see the complete gross-to-net path including 2026 PIT, use FiMo's gross-to-net salary calculator.