On 3 February 2026, the Ministry of Finance issued Circular 09/2026/TT-BTC stipulating the issuance and use of electronic social insurance books and electronic health insurance cards (Circular 09). Effective as of the date of issuance, Circular 09 provides relatively detailed regulations on the implementation principles and methods for the issuance and use of electronic social insurance books and health insurance cards. Accordingly, individuals participating in social insurance, health insurance, and unemployment insurance (collectively referred to as “participants”) and employers, agencies, and organizations managing participants (collectively referred to as “entities”) should note the following key points:

(i) Circular 09 sets out the implementation principles for the issuance and use of electronic social insurance books and electronic health insurance cards
(ii) Circular 09 sets out certain responsibilities relating to the issuance of social insurance books and health insurance cards;
(iii) Circular 09 guides the use of electronic social insurance books and electronic health insurance cards.