Mục lục bài viết
1. Participants Subject to Mandatory Unemployment Insurance
According to Clause 1, Article 43 of the Employment Law 2013, the current participants required to join unemployment insurance include:
• Employees working under indefinite-term labor contracts or employment contracts.
• Employees working under definite-term labor contracts or employment contracts.
• Employees working under seasonal labor contracts or specific tasks with a duration from 3 months to less than 12 months.
From January 1, 2026, Clause 1, Article 31 of the Employment Law 2025 expands the scope of mandatory participants to ensure more comprehensive benefits, including:
(i) Employees working under indefinite-term or definite-term labor contracts with a duration of one month or more, including cases where the agreement is named differently but clearly reflects the content of paid employment, wages, and management, direction, or supervision by one party.
(ii) Employees under (i) working part-time, with a monthly salary equal to or exceeding the minimum wage used as the basis for mandatory social insurance contributions under the Social Insurance Law 2024.
(iii) Employees working under employment contracts.
(iv) Enterprise managers, controllers, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board, controllers, and other elected managerial positions of cooperatives or cooperative unions under the Cooperatives Law 2023, who receive wages.
This expansion reflects the law’s efforts to protect employees’ rights across diverse forms of employment, particularly part-time workers and managerial positions.
2. Salary Basis for Unemployment Insurance Contributions
The salary used as the basis for unemployment insurance contributions is clearly stipulated as follows:
(i) For employees under the State-prescribed salary regime, the contribution basis is the monthly salary, including salary based on position, title, rank, grade, leadership allowances, seniority allowances beyond the framework, occupational seniority allowances, and preserved salary differential coefficients (if any).
(ii) For employees whose salaries are determined by the employer, the contribution basis is the monthly salary, including the salary based on the job or title, salary allowances, and other regularly and stably paid supplements agreed upon in each payroll period.
In cases where an employee is on leave but still receives a monthly salary equal to or higher than the minimum wage used as the basis for mandatory social insurance contributions, the contribution will be based on the salary received during the leave period. This regulation ensures fairness and flexibility in calculating contributions.
3. Duration of Unemployment Insurance Contributions
According to Article 35 of the Employment Law 2025, the duration of unemployment insurance contributions is determined as follows:
- The period considered for entitlement to unemployment insurance benefits is the total contribution time from the start of participation until the employee terminates their labor contract, employment contract, or job as prescribed by law, without having received unemployment benefits.
- After terminating the receipt of unemployment benefits, the subsequent contribution period is recalculated from the beginning, except in cases where it is preserved under Clauses 5 and 6, Article 41 of this Law.
- The contribution period for unemployment insurance is not used to calculate severance allowances or termination allowances as prescribed by labor and public employee laws.
The changes effective from 2026 not only expand the scope of participants but also refine regulations on salary basis and contribution duration, establishing a robust foundation to protect employees’ rights in an increasingly diverse labor market. Enterprises and employees need to stay updated to comply with these regulations and ensure optimal benefits.
Disclaimer:
This article is intended for informational purposes only and does not constitute legal advice from HTH & Partners. The content represents the views of HTH & Partners and is subject to change without prior notice.
The legal provisions referenced in this article were valid at the time of publication but may have been amended or repealed by the time of reading. We strongly recommend consulting a qualified legal professional before applying any information contained herein.
