The 2015 Employment Law (Law No. 74/2025/QH15) officially takes effect from January 1, 2026.
The 2025 Employment Law continues to stipulate 4 unemployment insurance (UI) regimes similar to the 2013 Employment Law; however, the regimes are clearly stipulated, expanding the benefits for workers (NLD) and employers (NSDLD) as follows:
First, job counseling and introduction.
Second, the "Vocational training support" regime: is expanded to the regime "Supporting workers to participate in vocational training and improve their skills"; accordingly, workers are not only supported in vocational training and skills but also supported with food during their participation in training and improving their vocational skills, helping to reduce difficulties for unemployed people when participating in vocational training.
Third, the "Unemployment benefits" regime: supplementing cases where employees quit their jobs when they are eligible for pensions, they are not entitled to unemployment benefits; reducing the waiting time to be eligible for unemployment benefits from 15 days to 10 working days.
Fourth, the regime "Supporting training, fostering, and improving professional skills to maintain employment for workers": shortening the subjects eligible for support with the name regime "Supporting employers to train, foster, and improve professional skills to maintain employment for workers".
Accordingly, supplementing the rights of employers in cases of affecting employment or risking affecting the employment of many employees participating in unemployment insurance; and amending the conditions to apply this support regime.
The contribution level and unemployment insurance contribution liability are regulated as follows:
Employees pay a maximum of 1% of their 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 unemployment insurance contributions of employees participating in unemployment insurance and is guaranteed by the central budget.
Every month, employers pay UI according to the prescribed level and deduct salaries from each employee according to the prescribed level to pay at the same time to the UI Fund.
The time to pay UI for employers and employees is the time to pay compulsory social insurance.
Employees who do not receive salaries from 14 working days or more in a month are not required to pay unemployment insurance for that month.
Employers are responsible for paying enough unemployment insurance. Handling acts of late payment and evasion of unemployment insurance is carried out according to the provisions of the Law on Social Insurance.
Employers are entitled to reduce unemployment insurance contributions under the responsibility of employers to pay to employees who are disabled for a period not exceeding 12 months when recruiting new employees and using employees who are disabled.
Employers are responsible for paying full UI according to regulations for employees when terminating labor contracts, working contracts or terminating work to promptly resolve UI regimes for employees.
In case the employer does not pay enough UI for employees, it must pay the amount corresponding to the UI regimes that employees are entitled to according to the provisions of law.
The State transfers support funds from the state budget to the Unemployment Insurance Fund.
