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The Circular is promulgated based on the 2024 Law on SI, the amended and supplemented 2024 Law on HI, the 2023 Law on Electronic Transactions, and Government Decrees regarding electronic transactions in the fields of SI and HI, as well as the National Database on Insurance. The issuance of this Circular aims to concretize legal provisions, ensure consistency in implementation, and provide maximum convenience for individuals and enterprises during the process of participating in and benefiting from insurance policies.

Under the Circular, the creation and use of electronic SI records and HI cards apply to participants of SI, HI, and UI; employers; agencies and organizations within the VSS system; and other relevant organizations and individuals. Specifically, subjects under the management of the Ministry of National Defence and the Ministry of Public Security are excluded from the scope of this Circular.

The implementation principles are clearly defined as follows: the entire process of creating and using electronic SI records and HI cards must be conducted via electronic means, ensuring strict compliance with legal regulations. Information recorded on electronic books and cards must be consistent with the data stored in the National Database on Insurance; all changes or adjustments arising during the participation process and the settlement of benefits must be updated in a timely and accurate manner.

Regarding the electronic SI records, the Circular stipulates that this is a book created by VSS via electronic means from the National Database on Insurance based on a unique SI code. Electronic SI records are stored and regularly updated in the participant’s electronic data management warehouse, while being integrated with Level 2 electronic identification accounts and the digital social insurance application (VssID). The information content on the electronic SI records is as comprehensive as the paper version, ensuring its legal validity in the settlement of SI and UI benefits.

Regarding the electronic HI card, the Circular specifies that the card is created by VSS via electronic means from the National Database on Insurance, associated with the participant's unique SI code. The electronic HI card is stored on the VssID application, linked to Level 2 electronic identification accounts, and contains all information as prescribed by the law on HI, directly serving medical examination, treatment, and the payment of HI costs.

The Circular also clearly defines the responsibilities of relevant parties in the process of creating electronic SI records and HI cards. Accordingly, participants and employers are responsible for declaring and submitting registration dossiers, adjusting information, and fulfilling the obligation to pay SI, HI, and UI premiums fully and promptly via electronic transaction methods. VSS is responsible for receiving, updating, and processing dossiers; recording and authenticating electronic SI records and HI cards in the National Database on Insurance; and simultaneously returning results to the electronic data warehouses or email addresses of the participants and entities.

Regarding the use of electronic SI records and HI cards, the Circular stipulates that when participants submit their electronic SI records, VSS must not request the presentation of paper-based books. Similarly, HI-covered medical examination and treatment establishments must not request participants to provide paper-based HI cards when electronic ones are used, and they are responsible for verifying the cards' validity on the National Database on Insurance.

The Circular also includes specific transitional provisions to ensure the rights and interests of participants. Accordingly, paper-based SI books that have not yet been processed for benefits and are not yet updated in the National Database on Insurance will continue to be updated by VSS as a basis for benefit settlement. HI cards displayed on the VssID application and issued before the effective date of this Circular shall continue to hold legal validity equivalent to paper cards and shall be managed and used in accordance with the new regulations.

With the issuance of Circular No. 09/2026/TT-BTC, the MOF and VSS continue to affirm their determination to accelerate digital transformation in the insurance sector. This aims to build a modern and transparent management system that better serves citizens and enterprises, contributing to the goals of administrative reform and the development of digital government in the new era./.