Flexible unemployment insurance contribution levels according to the 2025 Employment Law

Specifically, according to Clause 1, Article 33 of the 2025 Law on Employment, the unemployment insurance contribution rate: Employees contribute a maximum of 1% of their monthly salary; Employers contribute a maximum of 1% of the monthly salary fund of employees participating in unemployment insurance; The State supports a maximum of 1% of the monthly salary fund for unemployment insurance contributions of employees participating in unemployment insurance and is guaranteed by the central budget.

The regulation of the maximum unemployment insurance contribution rate is 1% and the Government is given detailed instructions instead of strictly regulating the contribution rate at 1% as at present to ensure policy flexibility and increase the proactiveness of the Government's management, especially in cases of natural disasters, epidemics, crises, economic recession and the surplus of the Unemployment Insurance Fund.

In addition, Clause 2, Article 33 of the 2025 Law on Employment also adds a regulation on paying to employees who receive salary according to products. Specifically: Employees receiving salary according to products, according to contracts at enterprises, cooperatives, cooperative unions, and business households operating in the fields of agriculture, forestry, fishery, and forestry shall register with the social insurance agency and pay unemployment insurance every month, every 3 months or every 6 months. The closing date is the last day of the following month immediately after the closing cycle.

The 2025 Law on Employment also expands the regulation that employees do not have to pay unemployment insurance. According to Clause 4, Article 33: Employees who are not paid for 14 or more working days in a month will not have to pay unemployment insurance for that month. This regulation is more extensive than the 2013 Law on Employment. The 2013 Law on Employment and related Decrees only stipulate that employees do not have to pay unemployment insurance when they are in 2 groups of subjects: (1) employees who are on maternity leave or sick for 14 working days or more and do not receive monthly salary at the unit; (2) employees who temporarily postpone the implementation of labor contracts or signed labor contracts according to the provisions of law.

See the original here