The Lao Dong Newspaper Legal Consulting Office replied:
Clause 1, Article 33 of the 2025 Law on Employment (effective from January 1, 2026) stipulates the contribution rate and responsibility for paying unemployment insurance as follows:
a) Employees contribute a maximum of 1% of their monthly salary;
b) Employers contribute a maximum of 1% of the monthly salary fund of employees participating in unemployment insurance;
c) The State shall support a maximum of 1% of the monthly salary fund for unemployment insurance contributions of employees participating in unemployment insurance and guaranteed by the central budget.
Thus, from January 1, 2026, the unemployment insurance payment level is regulated as above.
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