According to Decree No. 374/2025/ND-CP detailing a number of articles of the Employment Law on unemployment insurance, the determination of unemployment insurance premiums is divided according to each group of workers.
For employees receiving salaries according to the regime prescribed by the State, the salary used as a basis for paying unemployment insurance is the monthly salary according to position, title, rank, grade and allowances including: position allowance, seniority allowance beyond the frame, professional seniority allowance and salary reserve difference coefficient (if any).
Meanwhile, for employees receiving salaries decided by employers, the salary used as a basis for paying unemployment insurance is the monthly salary according to the labor contract, including the salary level according to the job or title, salary allowances and other supplementary amounts paid regularly and stably in each pay period.
According to regulations, the salary level according to the job or title is determined according to the salary scale and salary table built by the enterprise according to the provisions of Article 93 of the Labor Code and is agreed upon in the labor contract.
Salary allowances to compensate for factors related to working conditions, the complexity of work, living conditions, or the level of labor attraction are also included in the unemployment insurance premium, if agreed upon in the labor contract. However, allowances depending on labor productivity, work quality, or working process will not be counted.
In addition, other supplements that determine a specific amount of money, pay regularly and stably in each pay period and are agreed upon in the labor contract are also included in the basis for unemployment insurance contributions. Supplements that are subject to fluctuations according to work performance will not be counted.
The Decree also specifically stipulates for some special cases:
For employees who quit their jobs but still receive a monthly salary equal to or higher than the salary used as a basis for compulsory social insurance contributions, the unemployment insurance contribution salary will be calculated according to the actual salary enjoyed during the quit period.
For non-full-time workers, if the monthly salary is equal to or higher than the minimum compulsory social insurance contribution base salary, the unemployment insurance contribution salary is determined according to the monthly salary calculated according to the agreement in the labor contract.
In case the labor contract agrees to pay salaries by hour, by day or by week, the salary calculated in the month will be converted correspondingly by the salary in units of time multiplied by the number of hours, days or weeks worked in the month as agreed.
In addition, the salary used as a basis for paying unemployment insurance for business managers, controllers, representatives of enterprise capital, or management titles of cooperatives and cooperative unions receiving salaries will be determined according to the salary level that these subjects are entitled to according to the provisions of law.
The Decree also supplements regulations on temporary suspension of unemployment insurance contributions. Accordingly, if an employee participating in unemployment insurance is temporarily detained or suspended from work for 14 working days or more in a month, both the employee and the employer are allowed to temporarily suspend unemployment insurance contributions during this time.
In case the employee is subsequently retroactively paid full salary, the employee and employer must compensate for unemployment insurance for the period of temporary suspension, and at the same time implement it together with compulsory social insurance compensation according to regulations.
