How should employers' unemployment insurance be paid?

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 3, Article 4 of Decree 374/2025/ND-CP guiding the 2025 Employment Law (effective from January 1, 2026) stipulates as follows:

2. Employers pay 1% of the monthly salary fund of employees participating in unemployment insurance.

a) Employers who are agencies, units, and organizations whose entire regular operating expenses are guaranteed by the state budget, the state budget guarantees the entire source of unemployment insurance contributions and is allocated in the annual regular expenditure estimate of agencies, units, and organizations in accordance with the law on decentralization of state budget management.

b) Employers who are agencies, units, and organizations whose regular operating expenses are partially guaranteed by the state budget, the state budget guarantees the source of unemployment insurance contributions for the number of people receiving salaries from the state budget and is allocated in the annual regular expenditure estimate of agencies, units, and organizations according to the provisions of law on decentralization of state budget management. The remaining unemployment insurance contributions must be self-guaranteed by the employer according to the provisions of points c and d of this clause.

c) Employers who are enterprises, units, and organizations with production, business, and service activities, the unemployment insurance contribution is accounted for in production, business, and service costs during the period.

d) Employers who are other agencies, units, and organizations, the unemployment insurance contribution is used from the operating expenses of agencies, units, and organizations according to the provisions of law.

Thus, from January 1, 2026, regulations on unemployment insurance contributions for employers are implemented as above.