The 2025 Law on Employment, effective from January 1, 2026, stipulates the reduction of unemployment insurance (UI) contributions for employers who hire workers with disabilities to encourage more jobs for this group of workers.
The unemployment insurance contribution rate is stipulated in Clause 1, Article 33 of the 2025 Law on Employment.
Accordingly, employees pay a maximum of 1% of monthly salary; employers pay a maximum of 1% of the monthly salary fund of employees participating in unemployment insurance; The State supports a maximum of 1% of the monthly salary fund for employees participating in unemployment insurance.
However, Clause 6, Article 33 of the 2025 Law on Employment stipulates additional preferential provisions for employers recruiting workers with disabilities.
Specifically, employers will be entitled to a reduction in their unemployment insurance premiums when recruiting new and using disabled workers. The period of enjoying this promotion shall not exceed 12 months.
At the same time, the 2025 Law on Employment also clearly stipulates the responsibility of employers to be responsible for paying employees' unemployment insurance in full to promptly resolve their unemployment insurance benefits when they leave work.
In case the employer does not pay enough unemployment insurance to the employee, it must pay the corresponding amount of the unemployment insurance regimes that the employee is entitled to according to the provisions of law if they quit their job.
