Unemployment insurance contributions for employers employing workers with disabilities reduced for 12 months to 0%

A notable feature of the 2025 Labour Law is its humane approach: it lowers the unemployment insurance contribution for employers that hire workers with disabilities. Mr. Tran Tuan Tu, Head of Unemployment Insurance, Vocational Employment Department (Ministry of Internal Affairs), said the policy aims to create additional employment opportunities for disabled workers while helping firms reduce costs.

In practice, employing workers with disabilities often requires employers to invest more in facilities and working conditions to ensure suitability. Disabled workers may also face disadvantages in competition on the labor market. “Therefore, reducing the unemployment insurance contribution (to a maximum of 1%) is viewed as a tool to encourage and support employers to recruit and employ workers with disabilities, thereby promoting inclusivity and humanity in policy,” Mr. Tu stated.

Current policy details and application process

Under the current regulation, employers can reduce unemployment insurance contributions to 0% for a 12-month period if they employ workers with disabilities. Mr. Tu said the procedures are relatively simple: employees participate in mandatory social insurance, health insurance, and unemployment insurance through the Social Insurance Administration, with the main online process.

To qualify, the employer needs to declare and provide verification that the employee is disabled.

Enterprise reception and implementation concerns

According to Mr. Tu, the reduction helps encourage and motivate enterprises to fulfill social responsibility while facilitating the recruitment and employment of disabled workers. This is also described as a starting step toward expanding accompanying policies.

From the implementing side, Ms. Vu Thi Thanh Lieu, Deputy Director of the Hanoi Employment Service Center (under the Department of Internal Affairs), said enterprises have generally received the regulation positively because it reduces initial costs and gives them confidence to hire disabled workers.

However, enterprises also raised concerns. First, many believe the 12-month support period is relatively short and propose extending it to improve effectiveness. Second, firms are concerned about administrative procedures—particularly the verification and certification process for determining whether a worker is disabled, and whether it is clear and convenient enough to ensure eligibility.

In addition, some companies noted that beyond reducing unemployment insurance costs, employing disabled workers requires other supports, such as improving working environments, providing accessible access, and arranging transport. Ms. Liễu said that not all disabled workers can afford to equip themselves with suitable transport.

“Although there are challenges, enterprises generally want to hire workers with disabilities, both to fulfill social responsibilities and to address employment for vulnerable groups,” Ms. Liễu said.

Purpose of the incentive and need for further support

Mr. Tran Tuan Tu emphasized that the unemployment insurance contribution reduction is promotional and supportive in nature, not intended to fully subsidize employers’ costs. He noted that in reality, the costs of employing disabled workers are often higher than those for regular workers.

He said the rationale for hiring this group is primarily social responsibility and a humane ethos in production and business. Therefore, the state provides support at a certain level to incentivize and motivate enterprises.

Mr. Tu also explained that providing full coverage is difficult due to factors such as resources, control mechanisms, and implementation organization. He added that this is the first time the policy content has been regulated in law, and that issues directly relating to the rights and interests of parties require legal codification to ensure legal certainty and uniform implementation.

Looking ahead, authorities plan to review and evaluate implementation in practice and continue studying and proposing adjustments to the policy in line with available resources.