Regulation on late payment and evasion of UI contributions (Clause 5, Article 33): Employers are responsible for fully contributing UI under the Law on Social Insurance (SI). Late payment and evasion of UI contribution are handled in accordance with the Law on SI.

Reduction of UI premiums for employers recruiting and employing employees with disability (Clause 6, Article 33): Employers who recruit and employ people with disabilities are entitled to a reduction of the employer’s share for UI contributions without exceeding 12 months from the date of newly recruiting and employing.

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Regulation on employer’s compensation to employee (Clause 7, Article 33): Employers are responsible for paying full UI contributions for employees under regulation when terminating their labor contracts, employment contract or employment to timely settle their benefits. Employers who don’t pay sufficient UI premium have to compensate employees with the UI benefit equal to their regulated benefit.

Regulation on UI contribution of temporary layoff employee (Clause 1, Article 34): In case the employee who stops working but still enjoys a monthly salary equal to or higher than the salary on which compulsory SI is paid, their UI premium is based on the net salary during the suspension period.

The highest salary rate for UI contribution (Clause 2, Article 34): The 2025 Law on Employment regulates the highest salary rate for UI contribution is equal to 20 times of monthly regional minimum salary published by the Government at the UI contribution time.

Regulation on suspension of UI contribution (Clause 3, Article 34): UI participants who are in temporarily detention or suspended from work, their UI contribution are temporarily suspended. If the employee receives full back pay, the UI premium of the suspension or detention period is paid in full, together with their mandatory SI contributions.

Regulation on UI back arrears (Clause 4, Article 34): UI and SI collection and arrears are deployed at the same time under SI regulation.