From 1 September 2026, Vietnam’s social insurance sector has switched to using the personal identification number / citizen identity card number (PIN/CCCD) in place of the social insurance number, and has also replaced the employer unit code used across its operating software. This change affects every social insurance filing an employer makes. Trustlineax sets out the structure of the new unit code and what employers need to do so that contributions and employee benefit claims are not disrupted.
1. Legal basis
- Plan No. 3115/KH-BHXH dated 13 August 2026 of Vietnam Social Security.
- Notice No. 6877/TB-BHXH dated 22 August 2026 of Ho Chi Minh City Social Security on switching to the PIN/CCCD in place of the social insurance number and replacing the management codes in the sector’s operating software.
- Notice No. 2054/TB-BHXH dated 28 August 2026 of Xom Chieu district-level Social Security — an implementation notice for one specific area.
Note on scope: the switch from 1 September 2026 is a nationwide policy of Vietnam Social Security under Plan No. 3115/KH-BHXH. However, the method and deadline for updating information are announced separately by each managing social insurance office. The dates cited in this article come from the Xom Chieu notice (Ho Chi Minh City) and apply only to employers managed by that office. Employers elsewhere should check the corresponding notice issued by the social insurance office that manages their unit.
2. What is changing
From 1 September 2026, the social insurance sector uses the personal identification number / citizen identity card number instead of the former social insurance number, and at the same time changes the unit code for participation in social insurance, health insurance and unemployment insurance used in its operating software.
Structure of the new unit code
The new unit code has three components joined together: ID – OBJ – TYPE
| Component | Meaning | Determined by |
|---|---|---|
| ID | Unit identification code — the enterprise registration number, or the budget relationship code for public entities | Enterprise registration certificate / budget relationship code |
| OBJ | Object code | Appendix I, Official Letter No. 1804/BHXH-QLT |
| TYPE | Business type code | Appendix II, Official Letter No. 1804/BHXH-QLT |
Example given in the notice: a unit whose current code is TD0001D becomes 0123456789DNA03 after conversion — where “0123456789” is the enterprise registration number, “DN” is the object code and “A03” is the business type code.
The key point is that the new code is tied directly to the enterprise registration number, rather than being a separate string issued by the social insurance office as before. This aligns data across the tax authority, business registration and social insurance systems — but it also means employers must declare their enterprise registration number accurately when updating.
3. What employers need to do
Under the implementation notice for the Xom Chieu area, employers are asked to:
- Update their information via the link provided by the social insurance office, or by scanning the QR code attached to the notice sent to the unit.
- Attach a scanned copy of the enterprise registration certificate when updating.
- Complete the update by 3 September 2026 at the latest (this deadline applies to employers managed by Xom Chieu district-level Social Security; other areas have their own deadlines set by the relevant managing office).
- The unit is responsible for the accuracy of the data submitted, so that contributions and employee entitlements to social, health and unemployment insurance are not affected.
- Once the social insurance office completes the conversion, the unit can scan the QR code provided to look up its new unit code.
If the deadline has already passed
Missing the update deadline does not forfeit any entitlement, but it can leave the unit code unconverted, causing electronic filings to be rejected. In that case the employer should contact its managing social insurance office directly for guidance on submitting the information, rather than waiting for a further notice. It is best to resolve this before the next headcount increase or decrease filing, so that submissions are not interrupted.
4. Why this matters
The social insurance unit code is used throughout an employer’s filings: registering headcount increases and decreases, labour usage reports, and claims for sickness, maternity and occupational accident benefits. Replacing the management codes across the whole system can disrupt electronic files and the social insurance filing software an employer uses, if the update is not made accurately and on time.
Employers should:
- Update their information by the deadline set by the social insurance office that manages their unit.
- Check that in-house social insurance filing software, or software provided by their digital signature vendor, is compatible with the new unit code after 1 September 2026.
- Inform the HR and payroll team about the code change so the old code is not used in filings submitted after conversion.
- Review social insurance contribution rates for 2026 and the Vietnam payroll guide for 2026 when refreshing their records.
- Watch for the official notice from the managing social insurance office confirming the new unit code once conversion is complete.
This article was prepared by Trustlineax based on Notice No. 2054/TB-BHXH dated 28 August 2026 of Xom Chieu district-level Social Security, Notice No. 6877/TB-BHXH of Ho Chi Minh City Social Security and Plan No. 3115/KH-BHXH of Vietnam Social Security. The deadlines cited are implementation dates for one specific area, not nationwide deadlines. This article is for information purposes only; employers should follow the notice issued by the social insurance office that manages their unit.