People Advisory Services Tax Alert | August 2025 | Official Letter 1804/BHXH-QLT regarding the replacement of social insurance number by citizen identification number and management code

The alert covers Official Letter 1804/BHXH-QLT regarding the replacement of social insurance number by citizen identification number and management code.

On 4 August 2025, Vietnam Social Insurance Agency issued Official Letter 1804/BHXH-QLT (OL 1804) guiding provincial and local social insurance agencies on the use of personal identification number/citizen identification instead of social insurance number and management code.

Some key points mentioned in OL 1804 are as follows:

• From 1 August 2025, the social insurance number of participants in social insurance and health insurance will be replaced by the personal identification number/citizen identification.
• Regulations on the identification of the code for participating units in social insurance and health insurance for agencies, units, businesses, organizations using labor; management agencies for subjects; social protection facilities, etc. and other organizations.
• Guidelines for the list of codes for participants in health insurance, including the list of types of health insurance participation, object codes, block statistics codes, and benefits levels for health insurance participants.
• OL 1804 also provides detailed guidance on the responsibilities and obligations of related organizations during the implementation process. While waiting for the software to be completed to implement the contents of OL 1804, Vietnam Social Insurance Agency allows the continued use of the issued social insurance code (10 digits) and the current management code to serve management, classification, and information retrieval related to business operations.