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

The 2025 Employment Law, which takes effect from January 1, 2026, has added many regulations on unemployment insurance (UI) contributions that employees need to pay attention to.

Accordingly, the amended Law on Employment supplements regulations on late payment and evasion of social insurance payment (Clause 5, Article 33):

Employers are responsible for paying sufficient social insurance contributions. Handling of late payment and evasion of social insurance contributions is carried out in accordance with the provisions of the Law on Social Insurance.

Workers come to complete procedures to receive unemployment insurance at the Hanoi Employment Service Center. Photo: XC

Supplementing regulations on reducing unemployment insurance contributions for employers when recruiting and employing disabled employees (Clause 6, Article 33):

Employers are entitled to a reduction in unemployment insurance contributions that are the employer's responsibility to pay for employees with disabilities for a period not exceeding 12 months when recruiting and employing employees with disabilities.

Supplementing regulations on employers' compensation for employees (Clause 7, Article 33):

Employers are responsible for paying full unemployment insurance as prescribed for employees when terminating labor contracts, work contracts or terminating employment to promptly resolve unemployment insurance regimes for employees.

In case the employer does not pay enough unemployment insurance for the employee, he/she must pay an amount corresponding to the unemployment insurance regimes that the employee is entitled to according to the provisions of law.

Supplementing regulations on social insurance contributions for people receiving salary during suspension of work (Clause 1, Article 34):

In case an employee stops working but still receives a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance payment, the payment shall be based on the salary received during the period of work stoppage.

Unified highest salary level for social insurance contribution (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.

Supplementing regulations on subjects that are allowed to stop paying social insurance (Clause 3, Article 34):

If an employee participating in unemployment insurance is detained or temporarily suspended from work, the employee and the employer shall temporarily stop paying unemployment insurance; in case the employee is entitled to receive full back wages, the employee and the employer shall make compensation payments for the time of detention or temporary suspension from work equal to the amount payable for the months of temporary suspension of payment, and shall do so simultaneously with the payment of compulsory social insurance.

Supplementing regulations on the time for collecting and paying social insurance arrears (Clause 4, Article 34):

The collection and payment of unemployment insurance premiums are carried out together with the collection and payment of compulsory social insurance premiums according to the provisions of 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