According to Vietnam Social Security, the Employment Law 2025 (effective from January 1, 2026) stipulates that the maximum unemployment insurance contribution for employees is 1% of their monthly salary.
Employers contribute a maximum of 1% of the total monthly wage fund of all participating employees, while the State provides a maximum of 1% of the employees' monthly wage fund.
If an employee stops working but continues to receive a salary equal to or higher than the minimum wage used as the basis for mandatory social insurance contributions, then unemployment insurance contributions will still be paid based on that salary.
Currently, the lowest contribution level is equal to the reference level (the base salary before its abolition), which is 2.34 million VND/month. Regarding the maximum contribution level, the law stipulates that the salary used as the basis for contributions cannot exceed 20 times the regional minimum wage at the time of contribution. Thus, the maximum unemployment insurance contribution for employees subject to the state-regulated salary system is 46.8 million VND.
Previously, the Ministry of Interior proposed adjusting the minimum wage by an average of 7.2%, equivalent to an increase of VND 250,000 - VND 350,000 compared to the current level, to be applied from January 1, 2026. This proposed increase coincides with the plan that the National Wage Council had unanimously recommended to the Government.
Specifically, the monthly minimum wage for employees working for employers in Region 1 is 5.31 million VND/month, Region 2 is 4.73 million VND/month, Region 3 is 4.14 million VND/month, and Region 4 is 3.7 million VND/month. The above minimum wage increases by 250,000 - 350,000 VND, equivalent to an average of 7.2% compared to the current level.
When the new regional minimum wage is approved, the maximum wage used as the basis for unemployment insurance contributions will be 74 million VND for region 4 and a maximum of 106.2 million VND for region 1.
Besides changing the wage ceiling used as the basis for unemployment insurance contributions, the 2025 Employment Law also amends the conditions for supporting employers in training, retraining, and upgrading the vocational skills of their employees.
Notably, the law abandons the provision that support is only provided to businesses facing difficulties, instead specifying more concrete cases eligible for support such as structural changes, technological advancements, economic reasons, natural disasters, epidemics, relocation, or downsizing of production.
Source: https://baolaocai.vn/luong-dong-bao-hiem-that-nghiep-co-the-vuot-100-trieu-dong-post885362.html
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