How should employers' unemployment insurance be paid?

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 3, Article 4 of Decree 374/2025/ND-CP guiding the 2025 Employment Law (effective from January 1, 2026) stipulates as follows:

2. Employers contribute 1% of the monthly salary fund of employees participating in unemployment insurance.

a) Employers who are agencies, units, or organizations whose regular operating expenses are fully guaranteed by the state budget shall have the state budget ensuring the entire source of unemployment insurance contributions and shall be arranged in the annual regular expenditure estimate of the agency, unit, or organization in accordance with the provisions of law on decentralization of state budget management.

b) Employers who are agencies, units, or organizations that are partly guaranteed by the state budget for regular operating expenses shall have the state budget guaranteed for unemployment insurance contributions for those receiving salaries from the state budget and shall be arranged in the annual regular expenditure estimate of the agency, unit, or organization in accordance with the provisions of law on decentralization of state budget management. The remaining unemployment insurance payable shall be self-insured by the employer according to the provisions of Point c and Point d of this Clause.

c) Employers who are enterprises, units, or organizations with production, business, and service activities shall have the unemployment insurance payment included in the production, business, and service costs during the period.

d) Employers who are other agencies, units, or organizations, the unemployment insurance payment shall be used from the operating budget of the agency, unit, or organization in accordance with the provisions of law.

Thus, from January 1, 2026, the regulation on paying unemployment insurance for employers is implemented as above.

See the original here