Salary used as the basis for unemployment insurance payment from January 2026

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 1, Article 34 of the 2025 Law on Employment (effective from January 1, 2026) stipulates that salaries are the basis for paying unemployment insurance as follows:

a) For employees subject to the salary regime prescribed by the State, the salary used as the basis for unemployment insurance payment is the monthly salary according to the position, title, rank, level and position allowances, seniority allowances exceeding the framework, seniority allowances, and salary retention coefficient (if any);

b) For employees subject to the salary regime decided by the employer, the salary used as the basis for unemployment insurance payment is the monthly salary, including the salary according to the job or position, salary allowances and other supplements agreed to be paid regularly and stably in each salary payment period.

In case the employee stops working and still receives a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions, it shall be paid according to the salary received during the period of stopping work.

2. 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.

3. For employees participating in unemployment insurance who are detained or temporarily suspended from work, employees and employers shall temporarily suspend unemployment insurance payments; in case the employee is entitled to full salary, employees and employers shall compensate for the period of detention or temporary suspension of work in the amount payable for the months of suspension and shall comply with the compulsory social insurance compensation.

4. The collection and payment of unemployment insurance is carried out along with the collection and payment of compulsory social insurance according to the provisions of the law on social insurance.

5. The Government shall detail this Article.

Thus, from January 1, 2026, salaries as the basis for paying unemployment insurance are regulated as above.

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