On February 3, 2026, the Ministry of Finance issued Circular No. 09\/2026\/TT-BTC regulating the creation and use of electronic social insurance books (SI) and electronic health insurance cards (HI) to replace paper versions.<\/p>\n
1. Benefits \u2014 Workers:
\n\u2714\ufe0f Electronic SI books and HI cards are legally recognized, contain all information equivalent to paper versions, and are integrated with the VNeID or VssID applications.
\n\u2714\ufe0f When processing social insurance (SI) and unemployment insurance (UI) claims, workers are not required to present paper SI books if using electronic versions..
\n\u2714\ufe0f When providing medical examination and treatment, healthcare facilities are not allowed to require paper HI cards if workers use electronic cards.<\/p>\n
These measures enhance convenience in accessing insurance benefits and align with the national digital transformation trend.<\/p>\n
2. Responsibilities \u2014 Enterprises (Employers)
\n\ud83d\udd39 Declare and submit electronic dossiers related to participation in SI, HI, and UI in accordance with legal regulations.
\n\ud83d\udd39 Fully, timely, and correctly pay insurance contributions as prescribed by the Law on Social Insurance and the Law on Health Insurance.
\n\ud83d\udd39 Update any changes in employees\u2019 information (when arising) in the national insurance data system to ensure accuracy and timeliness.
\n\ud83d\udd39 Transfer dossiers and data, and receive results via electronic transactions; coordinate with social insurance authorities in updating and authenticating electronic SI books and HI cards.<\/p>\n
3. Implementation Principles
\n All procedures related to the creation and use of electronic SI books and HI cards must be conducted electronically, ensuring security, accuracy, and consistency with national databases.<\/p>\n
4. How to Use Electronic SI Books\/HI Cards
\n Worers access the VNeID application (Level 2) or VssID to receive and use their electronic SI books and HI cards.<\/p>\n
Social insurance agencies and healthcare providers must accept electronic versions as equivalent to paper versions.<\/p>\n
5. Key Impacts
\n
The nationwide adoption of electronic SI and HI marks a significant milestone in the digital transformation of the insurance sector, facilitating easier management, access, and settlement of insurance benefits for both the employer and workers, while reducing administrative paperwork.<\/p>\n
Circular No. 09\/2026\/TT-BTC is not merely a technical digitization of insurance records; it also sets higher requirements for enterprises in terms of compliance capacity and human resource governance. In a context where brands and buyers increasingly emphasize labor data transparency, timely and accurate updates of SI and HI information for employees will serve as a key indicator of legal compliance and responsible labor practices. Enterprises that proactively adapt early to these new regulations will mitigate legal risks while enhancing their credibility within sustainable supply chains. <\/p>\n","protected":false},"excerpt":{"rendered":"
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