On November 14, 2025, the Minister of Finance issued Circular 107/2025/TT-BTC guiding the accounting of social insurance funds, health insurance funds and unemployment insurance funds.
Accordingly, the new regulations on accounting accounts of insurance funds, health insurance funds, and unemployment insurance funds from January 1, 2026 are as follows:
- Accounting accounts regularly, continuously, and systematically reflect the revenue, expenditure, and balance of social insurance funds, health insurance funds, and unemployment insurance funds managed by social insurance agencies; the investment situation of insurance funds, setting aside reserve funds, and payments between social insurance agencies according to the provisions of law.
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- Classification and principles of using the accounting account system
+ In-balance sheet accounts include accounts from type 1 to type 9, which are double-accounted (accounting for corresponding entries between accounts).
+ Off-balance sheet accounts include type 0 accounts, which are single-accounted (not accounting for corresponding entries between accounts).
+ Based on the list of Accounting Accounts in Appendix I attached to Circular 107/2025/TT-BTC, the social insurance agency selects the accounting account to apply at the unit in accordance with the financial mechanism of the social insurance fund, health insurance fund, unemployment insurance fund and operates according to the assigned functions and tasks.
+ The social insurance agency is allowed to add detailed accounts for the accounts specified in the list of Accounting Accounts in Appendix I attached to Circular 107/2025/TT-BTC to account in detail in accordance with its management requirements, ensuring transparent and independent monitoring of each insurance fund and component funds of the social insurance fund according to regulations.
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+ In case it is necessary to add accounts at the same level as the accounts specified in the list of Accounting Accounts in Appendix I attached to Circular 107/2025/TT-BTC, the social insurance agency must comply with the provisions of the 2015 Accounting Law to ensure consistency in the use of accounts and presentation of information on financial statements, avoiding omission or duplication of financial statement information.
- List of Accounting Accounts, explanation of the content, structure and accounting methods of accounting accounts specified in Appendix I "Accounting Accounts System and Accounting Accounting Instructions" attached to Circular 107/2025/TT-BTC.
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