Effective February 3, 2026, Circular No. 09/2026/TT-BTC has introduced a comprehensive legal framework for the adoption of electronic social insurance books and health insurance cards. This policy aims to phase out physical documents in favor of a digital-first approach to social security management.
Key Features and Storage Platforms Digital insurance records are generated automatically based on a unique identification code within the National Insurance Database. These digital versions are integrated into two primary platforms:
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VssID application (Digital Social Insurance).
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Level 2 electronic identification accounts (VNeID).
The information stored digitally is synchronized with the national database, ensuring that all records regarding contributions and benefits are accurate and updated in real-time.
Legal Validity and Practicality The Circular explicitly states that electronic versions hold the same legal weight as physical ones. When handling benefit claims or medical services, relevant authorities and healthcare providers are prohibited from requesting physical copies if a valid digital record is presented.
Stakeholder Responsibilities and Transition
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Social Insurance Agencies: Tasked with verifying and securing data, as well as delivering administrative results to the digital portals of individuals and employers.
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Participants: Responsible for registering and updating personal information through online transaction channels.
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Transitional Provisions: Physical records that have not yet been fully processed or digitized will continue to be updated into the national system. Existing digital cards shown on the VssID app prior to this policy remain fully valid under the new regulations.