Circular 09/2026/TT-BTC on the establishment of electronic social insurance books and health insurance cards

CIRCULAR

Prescribing the establishment and use of electronic social insurance books and health insurance cards

Pursuant to the Social Insurance Law No. 41/2024/QH15;

Pursuant to the Health Insurance Law No. 25/2008/QH12 amended and supplemented by the Law Amending and Supplementing Certain Provisions of the Health Insurance Law No. 46/2014/QH13 and the Law Amending and Supplementing Certain Provisions of the Health Insurance Law No. 51/2024/QH15;

Pursuant to the Electronic Transactions Law No. 20/2023/QH15;

Pursuant to the Government Decree No. 188/2025/NĐ-CP detailing and guiding the implementation of certain provisions of the Health Insurance Law;

Pursuant to the Government Decree No. 164/2025/NĐ-CP on electronic transactions in the field of social insurance and the National Social Insurance Database;

Pursuant to the Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by the Government Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Vietnam Social Security;

The Minister of Finance promulgates this Circular prescribing the establishment and use of electronic social insurance books and health insurance cards.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

a) This Circular prescribes the establishment and use of electronic social insurance books and health insurance cards for persons participating in social insurance, health insurance, and unemployment insurance.

b) This Circular does not apply to the establishment of electronic social insurance books and health insurance cards for persons participating in social insurance, health insurance, and unemployment insurance managed by the Ministry of Defense and the Ministry of Public Security.

2. Applicability

a) Individuals participating in social insurance, health insurance, and unemployment insurance (collectively referred to as participants).

b) Employers, agencies, and organizations managing participants (collectively referred to as units).

c) Organizations and individuals within the Vietnam Social Security system.

d) Other relevant agencies, organizations, and individuals.

Article 2. Principles of Implementation

1. Units and participants shall conduct electronic transactions in the fields of social insurance, health insurance, and unemployment insurance and receive results at their electronic data management repositories.

2. The establishment of electronic social insurance books and health insurance cards must be carried out using electronic means that ensure strict compliance with the laws on social insurance, health insurance, and unemployment insurance.

3. Information recorded on electronic social insurance books and health insurance cards must match the information stored in the National Social Insurance Database. Any changes or adjustments to the information on electronic social insurance books and health insurance cards due to requests from units or participants or the resolution of social insurance and unemployment insurance benefits must be promptly updated in the National Social Insurance Database in accordance with regulations.

Article 3. Electronic Social Insurance Book

1. The electronic social insurance book, as prescribed in Article 8 of Government Decree No. 164/2025/NĐ-CP, is established by the social insurance agency through electronic means from the National Social Insurance Database based on the unique social insurance number; it is stored and regularly updated in the electronic data management repository of the participant and integrated with the Level 2 Digital Identity Account (VNeID) and the Social Insurance Number Account (VssID).

2. The electronic social insurance book contains complete information as the paper social insurance book.

Article 4. Electronic Health Insurance Card

1. The electronic health insurance card, as prescribed in Article 10 of Government Decree No. 188/2025/NĐ-CP, is established by the social insurance agency through electronic means from the National Social Insurance Database based on the unique social insurance number; it is stored and regularly updated in the electronic data management repository of the participant and integrated with the Social Insurance Number Account (VssID) and linked to the Level 2 Digital Identity Account (VNeID).

2. The electronic health insurance card contains information as prescribed in Article 10 of Government Decree No. 188/2025/NĐ-CP dated July 1, 2025, of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law.

Article 5. Method of Establishing Electronic Social Insurance Books and Health Insurance Cards

1. Responsibilities of Units and Participants

a) Declare and submit registration forms for participation, adjustment of social insurance, health insurance, and unemployment insurance information electronically in accordance with Article 28, Article 29 of the Social Insurance Law; Article 17 of the Health Insurance Law and Article 14, Article 15, Article 17 of Government Decree No. 143/2024/NĐ-CP on voluntary work-related accident insurance for workers not under labor contracts.

b) Pay contributions fully, promptly, and in accordance with regulations stipulated in Article 33, Article 34 of the Social Insurance Law; Article 13, Article 15 of the Health Insurance Law and Article 11 of Government Decree No. 143/2024/NĐ-CP.

2. Responsibilities of the Social Insurance Agency

a) Receive, update, and process administrative procedures and public services related to social insurance, health insurance, and unemployment insurance, and contributions of units and participants into the National Social Insurance Database.

b) Record and verify electronic social insurance books and health insurance cards in the National Social Insurance Database and deliver results to the electronic data management repository and email (Email) of the participant.

c) Deliver electronic lists of participants and results of social insurance, health insurance, and unemployment insurance contributions to the electronic data management repository of the unit.

Article 6. Use of Electronic Social Insurance Books and Health Insurance Cards

1. Participants access the Level 2 National Digital Identity Application (VNeID) or the Social Insurance Number Application (VssID) or email (Email) to receive and use electronic social insurance books to resolve social insurance and unemployment insurance benefits; use electronic health insurance cards to seek medical treatment and pay medical expenses at health insurance-covered medical facilities.

2. Agencies and organizations implementing social insurance and unemployment insurance benefits according to the law do not require the submission of paper social insurance books when participants submit electronic social insurance books.

3. Health insurance-covered medical facilities do not require participants to provide paper health insurance cards when seeking medical treatment with electronic health insurance cards and have the responsibility to check the validity of the health insurance card on the National Social Insurance Database.

Article 7. Implementation Organization

1. Vietnam Social Security

a) The Director of Vietnam Social Security shall issue business procedures, delegate authority, and guide social insurance agencies at all levels to implement in accordance with this Circular.

b) Construct, manage, and operate business software, information systems, and ensure information security in the fields of social insurance, health insurance, and unemployment insurance to ensure safety and effectiveness; Implement the provision of information on contributions and benefits for social insurance, health insurance, and unemployment insurance through electronic means.

c) Develop electronic forms (E-forms) and components of files that are replaced by electronic data when implementing full online public services in the field of social insurance, health insurance, and unemployment insurance, and submit them to the Ministry of Finance for issuance.

2. Provincial and centrally-administered city social insurances; grassroots social insurances shall guide, disseminate, and popularize the implementation of this Circular and the guidance of Vietnam Social Security to units and participants.

3. Agencies, organizations, units, and participants shall be responsible for implementing the contents of this Circular.

Article 8. Transitional Provisions

1. For paper social insurance books that have not been processed for social insurance benefits and have not been updated into the National Insurance Database, social insurance agencies must update them into the National Insurance Database as the basis for processing social insurance benefits.

2. Health insurance cards of participants currently displayed on the Social Insurance Number application (VssID) issued before the effective date of this Circular continue to have legal validity as paper versions and are managed and used in accordance with this Circular.

Article 9. Effective Date

1. This Circular takes effect from February 3, 2026.

2. During the implementation process, if any difficulties arise, they should be promptly reported to the Ministry of Finance for guidance on resolution.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

a) This Circular stipulates the creation and use of electronic social insurance books and health insurance cards for participants in social insurance, health insurance, and unemployment insurance.

b) This Circular does not apply to the creation of electronic social insurance books and health insurance cards for participants in social insurance, health insurance, and unemployment insurance managed by the Ministry of Defense and the Ministry of Public Security.

2. Applicability Targets

a) Individuals participating in social insurance, health insurance, and unemployment insurance (collectively referred to as participants).

b) Employers and organizations managing participants (collectively referred to as units).

c) Organizations and individuals within the Vietnam Social Security system.

d) Other agencies, organizations, and individuals related to the matter.

Article 2. Principles of Implementation

1. Units and participants shall conduct electronic transactions in the fields of social insurance, health insurance, and unemployment insurance and receive results of processing at their electronic data management repositories.

2. The creation of electronic social insurance books and health insurance cards must be carried out using electronic means strictly in accordance with the laws on social insurance, health insurance, and unemployment insurance.

3. Information recorded on electronic social insurance books and health insurance cards must match the information stored in the National Insurance Database. Any changes or adjustments to the information on electronic social insurance books and health insurance cards due to requests from units or participants or the processing of social insurance and unemployment insurance benefits must be promptly updated into the National Insurance Database in accordance with regulations.

Article 3. Electronic Social Insurance Book

1. The electronic social insurance book, as prescribed in Article 8 of Decree No. 164/2025/NĐ-CP, is created by social insurance agencies using electronic means from the National Insurance Database based on a unique social insurance number; it is stored and updated regularly in the participant's electronic data management repository and integrated with Level 2 Digital Identity Account (VNeID) and Social Insurance Number Account (VssID).

2. The electronic social insurance book contains complete information like a paper social insurance book.

Article 4. Electronic Health Insurance Card

1. The electronic health insurance card, as prescribed in Article 10 of Decree No. 188/2025/NĐ-CP, is created by social insurance agencies using electronic means from the National Insurance Database based on a unique social insurance number; it is stored and updated regularly in the participant's electronic data management repository and integrated with the Social Insurance Number Account (VssID) and linked to Level 2 Digital Identity Account (VNeID).

2. The electronic health insurance card contains information as prescribed in Article 10 of Decree No. 188/2025/NĐ-CP dated July 1, 2025, of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law.

Article 5. Methods for Creating Electronic Social Insurance Books and Health Insurance Cards

1. Responsibilities of Units and Participants

a) Declare and submit registration forms for participation, adjustment of social insurance, health insurance, and unemployment insurance information electronically in accordance with Article 28, Article 29 of the Social Insurance Law; Article 17 of the Health Insurance Law, and Articles 14, 15, and 17 of Decree No. 143/2024/NĐ-CP on voluntary work injury insurance for workers not under labor contracts.

b) Pay contributions fully, promptly, and in accordance with regulations as stipulated in Article 33, Article 34 of the Social Insurance Law; Article 13, Article 15 of the Health Insurance Law, and Article 11 of Decree No. 143/2024/NĐ-CP.

2. Responsibilities of Social Insurance Agencies

a) Receive, update, and process administrative procedures and public services related to social insurance, health insurance, and unemployment insurance, and contributions from units and participants into the National Insurance Database.

b) Record and verify electronic social insurance books and health insurance cards into the National Insurance Database and deliver results to the participant's electronic data management repository and email (Email).

c) Deliver electronic lists of participation and contribution results for social insurance, health insurance, and unemployment insurance to the unit's electronic data management repository.

Article 6. Use of Social Insurance Books and Health Insurance Cards in Electronic Form

1. Participants shall access the National Identity Application (VNeID) at Level 2 or the Social Insurance Number Application (VssID) or email to receive and use electronic social insurance books to settle social insurance and unemployment insurance benefits; use electronic health insurance cards for medical examination and treatment at healthcare facilities covered by health insurance and to pay health insurance examination and treatment costs.

2. Agencies and organizations implementing the settlement of social insurance and unemployment insurance benefits as prescribed by law shall not require the provision of paper social insurance books when participants submit electronic social insurance books.

3. Healthcare facilities covered by health insurance shall not require participants to provide paper health insurance cards when using electronic health insurance cards for medical examination and treatment, and shall be responsible for checking the validity of health insurance cards on the National Database on Insurance.

Article 7. Implementation Organization

1. Vietnam Social Security

a) The Director of Vietnam Social Security shall issue business procedures, decentralization levels, and guidelines for social security agencies at all levels to implement as prescribed in this Circular.

b) Build, manage, and operate software, information systems, and ensure information security in the fields of social insurance, health insurance, and unemployment insurance to ensure safety and effectiveness;

Provide information on contributions and benefits under social insurance, health insurance, and unemployment insurance through electronic means.

c) Develop electronic forms (E-forms) and replace components of application files with electronic data when implementing full online public services in the fields of social insurance, health insurance, and unemployment insurance, and submit them to the Ministry of Finance for issuance.

2. Provincial and centrally-administered city Social Security; Social Security units shall guide, disseminate, and popularize the implementation of this Circular and the guidelines of Vietnam Social Security to units and participants.

3. Agencies, organizations, units, and participants shall be responsible for implementing the contents of this Circular.

Article 8. Transitional Provisions

1. Paper social insurance books that have not been settled for social insurance benefits and have not been updated in the National Database on Insurance must be updated in the National Database on Insurance to serve as a basis for settling social insurance benefits.

2. Health insurance cards of participants currently displayed on the Social Insurance Number Application (VssID), issued before the effective date of this Circular, continue to have legal force equivalent to paper cards and shall be managed and used according to the provisions of this Circular.

Article 9. Effective Date

1. This Circular shall take effect from February 3, 2026.

2. During the implementation period, if any difficulties arise, they should be promptly reported to the Ministry of Finance for guidance and resolution./.

Central Party Office and Party Committees;

State Audit Agency;

National Assembly's Ethnic Council;

National Assembly's Committee on Culture and Social Affairs;

Ministries, ministerial-level agencies, and agencies directly under

Central bodies of Associations and Mass Organizations;

People's Councils and People's Committees at all levels;

Department of Legal Drafting and Administrative Sanctions Control (Ministry of Justice);

Units under the Ministry of Finance;

Departments of Finance, Health, Civil Service, Taxation of provinces and cities;

Social Security of provinces and cities;

Official Gazette;

Government Electronic Information Portal;

National Legal Database;

Ministry of Finance Electronic Information Portal;

File: VT, Social Security (100 copies)~