Vietnam revises unemployment contributions for persons with disability, laid-off

Those who hire persons with disabilities will receive a UI premium reduction up to 12 months.

Vietnam’s Law on Employment 2025, effective 1 January 2026, introduces several changes to unemployment insurance (UI) contributions, according to Vietnam Social Security.

Employers must make full and timely UI payments under the Law on Social Insurance (SI), with penalties for late payment or evasion. 

Those who hire persons with disabilities will receive a UI premium reduction for up to 12 months.

When labour contracts end, employers must settle all UI contributions so employees can claim benefits. If not, they must compensate workers with the equivalent UI benefit.

For employees on temporary layoff who still receive pay equal to or above their SI base, UI premiums will be based on their actual salary. 

The maximum salary base for UI contributions is capped at 20 times the regional minimum wage.

UI payments are temporarily suspended for employees under detention or suspension but must be paid retroactively if full back pay is later given. UI and SI arrears collection will be done simultaneously.

The changes aim to improve compliance and strengthen worker protection.