Salary as the basis for unemployment insurance contributions from January 2026

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 1, Article 34 of the 2025 Employment Law (effective from January 1, 2026) stipulates the salary as a basis for paying unemployment insurance as follows:

a) Employees who are subject to the salary regime prescribed by the State, the salary as a basis for paying unemployment insurance is the monthly salary according to position, title, rank, grade and position allowances, seniority allowances exceeding the framework, professional seniority allowances, salary difference coefficients (if any);

b) Employees who are subject to the salary regime decided by the employer, the salary as a basis for paying unemployment insurance is the monthly salary, including the salary level according to the job or title, salary allowances and other supplements agreed to be paid regularly and stably in each salary payment period.

In case the employee stops working and still receives a monthly salary equal to or higher than the minimum compulsory social insurance contribution base salary, they will pay according to the salary enjoyed during the stopping period.

2. The highest salary as a basis for paying unemployment insurance is equal to 20 times the regional minimum monthly salary announced by the Government at the time of unemployment insurance contribution.

3. Employees who are participating in unemployment insurance but are temporarily detained or suspended from work, the employee and employer temporarily stop paying unemployment insurance; in case the employee is retroactively entitled to full salary, the employee and employer pay compensation for the time of temporary detention or suspension of work equal to the amount to be paid from the months of temporary suspension and implement it simultaneously with compulsory social insurance compensation.

4. The collection and repayment of unemployment insurance is carried out together with the collection and repayment of compulsory social insurance according to the provisions of the law on social insurance.

5. The Government shall specify this Article.

Thus, from January 1, 2026, the salary as a basis for paying unemployment insurance is regulated as above.