Changes to the unemployment insurance contribution deadline effective April 1, 2023.

Prior to 2023, the method of paying unemployment insurance was regulated by Decision 595/QD-BHXH and Decision 505/QD-BHXH as follows:

– Monthly payments:

No later than the last day of the month, the unit deducts mandatory social insurance contributions from the monthly salary fund of employees participating in mandatory social insurance, and simultaneously deducts mandatory social insurance contributions from each employee's monthly salary according to the prescribed rate, transferring them all at once to the dedicated collection account of the social insurance agency opened at a bank or the State Treasury.

Enterprises, cooperatives, individual business households, and cooperative groups operating in the fields of agriculture, forestry, fisheries, and salt production that pay wages based on output or piecework must register the appropriate method. Pay every 03 or 06 months. with the Social Insurance agency; the Social Insurance agency, in coordination with the Labor agency, will conduct an inspection at the unit before deciding on the unit's payment method.

The unit must transfer the full amount to the social insurance fund no later than the last day of the payment period.

– Closed by geographical area:

+ Units with their head office located in a particular province must register to participate in social insurance in that province, according to the decentralization of the provincial social insurance agency.

+ A branch of a business must pay social insurance contributions in the locality where it operates, or at the parent company.