New regulations on unemployment insurance contributions in the 2025 Employment Law need to be noted

The Employment Law of 2025, which will take effect from January 1, 2026, has added many regulations regarding unemployment insurance contributions that workers need to be aware of.

Accordingly, the amended and supplemented Employment Law stipulates regulations on late payment and evasion of unemployment insurance contributions (Clause 5, Article 33):

Employers are responsible for paying unemployment insurance contributions in full. The handling of late or evaded unemployment insurance contributions is carried out according to the provisions of the Social Insurance Law.

Workers register to receive unemployment insurance benefits at the Hanoi Employment Service Center. Photo: XC

Adding a provision on reducing unemployment insurance contributions for employers when recruiting and employing disabled workers (Clause 6, Article 33):

Employers are entitled to a reduction in unemployment insurance contributions that are the responsibility of the employer to pay for employees with disabilities for a period not exceeding 12 months when they recruit and employ employees with disabilities.

Adding a provision that employers must compensate employees (Clause 7, Article 33):

Employers are responsible for paying unemployment insurance contributions in full as required by law for employees upon termination of employment contracts, work agreements, or termination of employment, in order to promptly process unemployment insurance benefits for employees.

If an employer fails to pay sufficient unemployment insurance contributions for their employees, they must pay an amount equivalent to the unemployment benefits the employee is entitled to under the law.

Adding regulations on unemployment insurance contributions for those receiving wages during work stoppage (Clause 1, Article 34):

If an employee stops working but continues to receive a monthly salary equal to or higher than the lowest salary used as the basis for mandatory social insurance contributions, then contributions will be based on the salary received during the period of work stoppage.

Standardize the maximum salary level for unemployment insurance contributions (Clause 2, Article 34):

Eliminate the regulation that the salary used as the basis for paying unemployment insurance is 20 times the base salary for employees subject to the salary regime prescribed by the State in the 2013 Employment Law. The 2025 Employment Law unifies a single highest salary used as the basis for paying unemployment insurance, the highest level is 20 times the minimum monthly salary by region announced by the Government at the time of paying unemployment insurance.

Adding regulations on those eligible to stop paying unemployment insurance contributions (Clause 3, Article 34):

If an employee participating in unemployment insurance is temporarily detained or suspended from work, both the employee and the employer will temporarily suspend unemployment insurance contributions. If the employee receives full back pay, both the employee and the employer will make up for the period of detention or suspension by paying the amount due for the months of suspension, simultaneously with the payment of mandatory social insurance contributions.

Adding regulations on the timing of retroactive collection and payment of unemployment insurance contributions (Clause 4, Article 34):

The collection and payment of unemployment insurance contributions are carried out concurrently with the collection and payment of mandatory social insurance contributions as stipulated by the law on social insurance.

Source: https://baotintuc.vn/chinh-sach-bhxh-bhyt/cac-quy-dinh-moi-ve-dong-bao-hiem-that-nghiep-trong-luat-viec-lam-nam-2025-can-luu-y-20251024150214493.htm