New regulations on unemployment insurance from 2026

Ho Chi Minh City Social Insurance said that according to the provisions of the 2025 Employment Law, there are 3 new groups of subjects that must participate in unemployment insurance.

That is a person working under a labor contract with a term of 1 month or more, even if the employee and the employer agree with another name, but have content showing that the job has paid wages, salaries and management, operation and supervision by one party.

The above employees work part-time, have a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions according to the provisions of the Social Insurance Law. And the business manager, controller, capital representative of the business as prescribed by law; members of the Board of Directors, General Director, Director, members of the Control Board or controller and other management positions elected by cooperatives and cooperative unions as prescribed by the Law on Cooperatives are entitled to receive salaries.

In particular, employees who are business managers, cooperative managers receiving salaries and participating in compulsory social insurance according to the provisions of the law on social insurance are not stipulated in the 2013 Law on Employment but have been stipulated in Decree No. 28/2015/ND-CP detailing the implementation of a number of articles of the Law on Employment on unemployment Insurance.

In addition, the 2025 Law on Employment also stipulates the addition of 4 subjects who do not have to participate in unemployment insurance, including those who are receiving social insurance benefits, monthly allowances according to the Government's regulations or are eligible for pensions; employees working under probationary contracts according to the provisions of labor law.

The 2025 Law on Employment also assigned the National Assembly Standing Committee to decide on the participation in unemployment insurance for other subjects with stable and regular jobs and incomes based on the Government's proposal in accordance with the conditions for economic and social development in each period.

This regulation creates conditions for expanding the scope of participation in unemployment insurance to other groups of subjects in accordance with changes in labor relations, socio-economic development conditions, and future life of workers.

Ho Chi Minh City Social Insurance also said that according to the provisions of the 2025 Employment Law, the payment of unemployment insurance will have flexible payment levels. Accordingly, employees will pay a maximum of 1% of their monthly salary; Employers will pay a maximum of 1% of the monthly salary fund of employees participating in unemployment insurance; The State will support a maximum of 1% of the monthly salary fund for employees participating in unemployment insurance and 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.

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