Reduction in Unemployment Insurance contributions for disabled employees

Specifically, according to Clause 6, Article 33 of the 2025 Law on Employment, employers will have their UI contributions portion reduced when hiring and employing workers with disabilities. The incentive is applied no more than 12 months.

This specific policy directly supports units and businesses as they fulfill their social responsibilities and create job opportunities for vulnerable labor groups. The reduction level will be detailed by the Government in documents issued under the Law in the future.

Regarding UI contribution rate, the 2025 Law on Employment stipulates:

- 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 UI.

- The State supports a maximum of 1% of the monthly salary fund contributed to UI by employees participating in UI. This funding is guaranteed by the Central budget.

Clause 7, Article 33 of the 2025 Law on Employment clearly stipulates the employer's responsibility that they must fully pay UI contribution before the employee terminates the contract to ensure timely resolution of UI benefits for the employee. In case of insufficient payment, the employer will have to pay the corresponding amount for the UI benefits that the employee is entitled to.