Estimated salary for paying unemployment insurance is 106.2 million VND from January 1, 2026
The regional minimum wage is expected to increase from January 1, 2026, while the salary for calculating maximum unemployment insurance contributions is calculated according to the regional minimum wage.
The National Wage Council has just "finalized" the plan to increase the minimum wage (LTT) to submit to the Government at 7.2%, the increase time is from January 1, 2026.
According to this proposal, the LTT of Region I increased from 4.96 million VND/month to 5.31 million VND/month (up 350,000 VND, equivalent to 7.1%); Region II increased from 4.41 million VND/month to 4.73 million VND/month (up 320,000 VND, equivalent to 7.3%); Region III increased from 3.86 million VND/month to 4.14 million VND/month (up 280,000 VND, equivalent to 7.3%); Region IV increased from 3.45 million VND/month to 3.7 million VND/month (up 250,000 VND, equivalent to 7.2%).
Clause 2, Article 34 of the 2025 Law on Employment (effective from January 1, 2026) stipulates:
The highest salary used as the basis for unemployment insurance payment is 20 times the regional minimum monthly salary announced by the Government at the time of unemployment insurance payment.
According to the above regulations, from January 1, 2026, the highest salary for calculating unemployment insurance contributions is 20 times the regional minimum wage.
Thus, if the Government issues a Resolution on regional minimum wages as proposed by the National Wage Council, regional minimum wage I will increase from 4.96 million VND/month to 5.31 million VND/month from January 1, 2026.
With the highest regional minimum wage (zone I) of 5.31 million VND, the maximum salary for unemployment insurance contributions is 106.2 million VND (20 times the regional minimum wage).
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