The 2025 Law on Employment, effective from January 1, 2026, specifically stipulates the contribution rate, contribution responsibility and cases of reduced unemployment insurance contributions, with many new points compared to the 2013 Law on Employment.
According to Clause 1, Article 33 of the 2025 Law on Employment:
- Employees contribute a maximum of 1% of their monthly salary;
- Employers contribute 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 unemployment insurance contributions....
In addition, Clause 6, Article 33 also stipulates:
The employer is entitled to a reduction in unemployment insurance contributions under the responsibility of the employer to pay to the employee with a disability for no more than 12 months when recruiting and employing a employee with a disability.
In particular, Clause 7, Article 33 emphasizes the obligation to pay in full before the employee terminates the contract to ensure rights:
"...In case the employer does not pay enough unemployment insurance for the employee, it must pay the corresponding amount of unemployment insurance benefits that the employee is entitled to...".
Before January 1, 2026, Article 57 of the 2013 Law on Employment did not stipulate the reduction of taxes for people with disabilities, and did not have clear regulations on financial responsibility for compensation if the enterprise did not pay enough before the employee quit.
