Changes in regulations on unemployment insurance payment for employees from January 1, 2026

Article 33 of the 2025 Law on Employment stipulates the payment of unemployment insurance as follows:

(1) The contribution rate and responsibility for paying unemployment insurance are stipulated as follows:

(1.1) Employees contribute a maximum of 1% of their monthly salary;

(1.2) Employers contribute a maximum of 1% of the monthly salary fund of employees participating in unemployment insurance;

(1.3) The State supports a maximum of 1% of the monthly salary fund for unemployment insurance contributions of employees participating in unemployment insurance and guaranteed by the central budget.

Currently, Clause 1, Article 57 of the 2013 Law on Employment stipulates the contribution rate and responsibility for paying unemployment insurance as follows:

(1.1) Employees pay 1% of monthly salary;

(1.2) Employers contribute 1% of the monthly salary fund of employees participating in unemployment insurance;

(1.3) The State supports a maximum of 1% of the monthly salary fund for unemployment insurance contributions of employees participating in unemployment insurance and guaranteed by the central budget.)

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