The 2025 Law on Employment No. 74/2025/QH15 was passed by the National Assembly of the Socialist Republic of Vietnam, 15th Legislature, at its 9th Session on June 16, 2025.
=> See more: Effective from July 1, 2025, voluntary social insurance contributions
Photo 1. New Regulation on Unemployment Insurance Contribution Rates Effective from January 1, 2026_ Hotline: 097 211 8764
Accordingly, the regulations on unemployment insurance contributions as from January 1, 2026, are stipulated under Article 33 of the 2025 Law on Employment as follows:
(1) Contribution rates and responsibilities for unemployment insurance are prescribed as follows:
- Employees shall contribute up to 1% of their monthly salary;
- Employers shall contribute up to 1% of the monthly payroll fund of the employees participating in unemployment insurance;
- The State shall subsidize up to 1% of the monthly payroll fund of the employees participating in unemployment insurance, which shall be guaranteed by the central government budget.
(2) On a monthly basis, the employer shall pay the unemployment insurance premiums at the rate prescribed in Point b, Clause 1, Article 33 of the 2025 Law on Employment and shall deduct from the monthly salary of each employee at the rate prescribed in Point a, Clause 1, Article 33 of the same Law, and make a consolidated payment to the Unemployment Insurance Fund.
With regard to employees specified in Point a, Clause 1, Article 31 of the 2025 Law on Employment who are paid on a product or contract basis and work for enterprises, cooperatives, unions of cooperatives, or household businesses operating in the sectors of agriculture, forestry, fishery, or salt production, the employer shall register with the social insurance authority and shall make unemployment insurance contributions on a monthly, quarterly (03 months), or biannual (06 months) basis. The latest deadline for payment is the last day of the month immediately following the contribution period.
(3) The timing of unemployment insurance contributions by both the employer and the employee shall coincide with the timing of compulsory social insurance contributions.
(4) Employees who do not receive wages for 14 working days or more in a month shall not be required to pay unemployment insurance for that month.
(5) Employers shall bear full responsibility for contributing unemployment insurance premiums. Acts of delayed payment or evasion of unemployment insurance contributions shall be handled in accordance with the provisions of the 2024 Law on Social Insurance.
(6) Employers are entitled to a reduction in the unemployment insurance contribution (which is their responsibility) for employees with disabilities, for a maximum period of 12 months from the time of hiring and employing such employees.
(7) Employers shall be responsible for fully contributing unemployment insurance premiums for employees upon termination of their labor contracts, employment contracts, or working arrangements, to ensure the timely settlement of unemployment insurance benefits for employees.
In case the employer fails to fully contribute unemployment insurance premiums for the employee, the employer shall be obliged to pay an amount equivalent to the unemployment insurance benefits to which the employee is entitled under the law.
(8) The State shall transfer the subsidized funds from the State budget to the Unemployment Insurance Fund.
Accordingly, from January 1, 2026, the contribution rates and responsibilities for unemployment insurance of all parties shall be adjusted pursuant to the new provisions of the 2025 Law on Employment, aiming to safeguard employees’ entitlements while enhancing the accountability and transparency of employers and the State in participating in the unemployment insurance scheme.
The 2025 Law on Employment shall take effect on January 1, 2026.
=> See more: Regulations on certain documents in the application dossier for maternity benefits from July 1, 2025
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