On June 16, 2025, the National Assembly passed the Law on Employment 2025 (Law No. 74/2025/QH15). This Law introduces a number of new provisions, including new regulations on unemployment insurance contribution rates, applicable from January 01, 2026.
by KMC Consulting Company Limited
Pursuant to Article 33 of the Law on Employment 2025, unemployment insurance contributions are implemented as follows:
1. Contribution rates and responsibilities for unemployment insurance contributions
a) The employee shall contribute at a rate of up to 1% of the monthly salary.
b) The employer shall contribute at a rate of up to 1% of the monthly payroll fund of employees participating in unemployment insurance.
c) The State shall provide support at a rate of up to 1% of the monthly payroll fund used as the basis for unemployment insurance contributions of participating employees; such funding shall be guaranteed by the central state budget.
(Under the current regulations stipulated in Clause 1, Article 57 of the Law on Employment 2013: employees contribute 1% of their monthly salary; employers contribute 1% of the monthly payroll fund; and the State provides support of up to 1% of the monthly payroll fund used for unemployment insurance contributions.)
2. Contribution method
On a monthly basis, the employer is responsible for contributing unemployment insurance at the rate prescribed at Point b, Clause 1 above, and simultaneously deducting the employee’s salary at the rate prescribed at Point a, Clause 1 to make a one-time payment into the Unemployment Insurance Fund.
For employees specified at Point a, Clause 1, Article 31 of the Law on Employment 2025, who receive wages based on products or piecework at enterprises, cooperative groups, cooperatives, federations of cooperatives, or household businesses operating in the fields of agriculture, forestry, fisheries, or salt production, the employer shall register with the social insurance authority and make unemployment insurance contributions on a monthly, quarterly (every 03 months), or semi-annual (every 06 months) basis. The latest deadline for payment is the last day of the month following the contribution cycle.
3. Time of contribution
The time of unemployment insurance contribution by both the employer and the employee shall coincide with the time of compulsory social insurance contribution.
4. Cases not subject to contribution
An employee who does not receive salary for 14 working days or more in a month shall not be required to contribute unemployment insurance for that month.
5. Responsibilities of the employer
The employer is responsible for fully paying unemployment insurance contributions. The handling of acts of late payment or evasion of unemployment insurance contributions shall be carried out in accordance with the Law on Social Insurance.
6. Reduction of contribution rates for employees with disabilities
The employer is entitled to a reduction in the unemployment insurance contribution amount under its responsibility for employees with disabilities for a period not exceeding 12 months from the date of newly recruiting and employing such employees.
7. Unemployment insurance contributions upon termination of contracts
Upon termination of a labor contract, working contract, or employment, the employer is responsible for fully paying unemployment insurance contributions for the employee in order to promptly settle unemployment insurance benefits for the employee.
Where the employer fails to fully pay unemployment insurance contributions, it must pay an amount equivalent to the unemployment insurance benefits to which the employee is entitled in accordance with the law.
8. Responsibilities of the State
The State shall transfer supporting funds from the state budget to the Unemployment Insurance Fund.
The Government shall provide detailed regulations on Clauses (1), (6), (7), and (8) above.
The Law on Employment 2025 takes effect from January 01, 2026 and replaces the Law on Employment 2013.
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