On 31 December 2025, the Government promulgated Decree No. 374/2025/NĐ-CP, providing detailed regulations on certain provisions of the Law on Employment regarding unemployment insurance.

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  • Employees shall contribute an amount equal to 1% of their monthly salary.
  • Employers shall contribute 1% of the monthly payroll fund of employees participating in unemployment insurance.
    • Where the employer is an authority, unit, or organization whose regular operating expenditures are fully funded by the state budget, the state budget shall fully cover the unemployment insurance contributions. Such contributions shall be included in the annual recurrent expenditure budget estimates of the authority, unit, or organization in accordance with regulations on state budget decentralization.
    • Where the employer is an authority, unit, or organization whose regular operating expenditures are partially funded by the state budget, the state budget shall cover unemployment insurance contributions for employees whose salaries are paid from the state budget. These contributions shall be included in the annual recurrent expenditure estimates of the authority, unit, or organization in accordance with regulations on state budget decentralization. The remaining unemployment insurance contributions shall be borne by the employer in accordance with Points (c) and (d), Clause 2, Article 4 of Decree No. 374/2025/NĐ-CP.
    • Where the employer is an enterprise, unit, or organization engaged in production, business, or service activities, unemployment insurance contributions shall be accounted for as production, business, or service expenses incurred during the period.
    • Where the employer is another type of authority, unit, or organization, unemployment insurance contributions shall be paid from the operating funds of such authority, unit, or organization in accordance with applicable laws.
    • The State shall provide support of up to 1% of the monthly payroll fund used as the basis for unemployment insurance contributions for participating employees, funded by the central state budget.

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