Decree 374/2025/ND-CP, issued by the Government on 31 December 2025, sets out detailed rules on unemployment insurance under the 2025 Employment Law (74/2025/QH15). It is directly relevant to unemployment-insurance calculations because it fixes contribution rates and defines who counts as currently contributing. It applies to employees and employers subject to compulsory unemployment insurance under Article 31 of the Employment Law, to social-insurance agencies, provincial Departments of Home Affairs, and public employment-service organizations, and to others connected with unemployment insurance. The contribution rates are the calc-relevant core. The employee contributes 1 percent of the monthly wage. The employer contributes 1 percent of the monthly wage fund of the employees participating in unemployment insurance. The decree details how the employer share is…