Decree 374/2025/ND-CP provides guidance on the Law on Employment regarding unemployment insurance.

DECREE

DETAILED REGULATIONS ON CERTAIN ARTICLES OF THE LAW ON EMPLOYMENT REGARDING UNEMPLOYMENT INSURANCE

Based on the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to Law on Organization of Local Government No. 72/2025/QH15;

Based on the Employment Law No. 74/2025/QH15;

As requested by the Minister of Home Affairs;

The government has issued a Decree detailing certain provisions of the Employment Law regarding unemployment insurance.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides detailed regulations on several articles and clauses of the Employment Law regarding unemployment insurance, including: Clause 9 of Article 33, Clause 5 of Article 34, Clause 4 of Article 35, Clause 2 of Article 36, Clause 5 of Article 37, Clause 2 of Article 38, Clause 5 of Article 39, Clause 2 of Article 40, Clause 6 of Article 41, Clause 4 of Article 42, Clause 5 of Article 46, Clause 3 of Article 47, and Clause 4 of Article 48 of the Employment Law.

Article 2. Subject of application

1. Employees and employers are subject to mandatory participation in unemployment insurance as stipulated in Article 31 of the Employment Law.

2. Social insurance agencies, provincial/city Departments of Internal Affairs (hereinafter referred to as Departments of Internal Affairs), and public employment service organizations established by state management agencies on employment are assigned the tasks of implementing unemployment insurance (hereinafter referred to as public employment service organizations).

3. Agencies, organizations, and individuals involved in unemployment insurance as stipulated in the Employment Law.

Article 3. Persons currently contributing to unemployment insurance.

Workers are considered to be contributing to unemployment insurance as stipulated in Articles 36 and 38 of the Employment Law when they fall into one of the following categories:

1. Employees who have paid unemployment insurance contributions for the month their employment contract, work agreement, or termination of employment is terminated in accordance with the law and this is confirmed by the social insurance agency in their social insurance book.

2. Employees who have paid unemployment insurance contributions for the month immediately preceding the month of termination of their employment contract, work contract, or termination of employment, and whose termination is confirmed by the social insurance agency in their social insurance book.

3. Employees who, in the month immediately preceding the month of termination of their employment contract or work agreement, or in the month of termination of their employment contract or work agreement, take sick leave or maternity leave for 14 working days or more, do not receive their monthly salary from the employer, and whose absence is confirmed by the social insurance agency in their social insurance book.

4. Employees who, in the month immediately preceding the month of termination of their employment contract or work agreement, or in the month of termination of their employment contract or work agreement, took unpaid leave for 14 working days or more at their employer, and whose absence was confirmed by the social insurance agency in their social insurance book.

5. Employees whose employment contract or work agreement is terminated in the month immediately preceding the month of termination, or whose employment contract or work agreement is terminated in the month of termination, is temporarily suspended for 14 working days or more within that month at the employer, and this is confirmed by the social insurance agency in their social insurance book.

6. Employees who leave their jobs at an employer who is no longer able to pay unemployment insurance contributions for them as stipulated in Clause 2, Article 26 of Government Decree No. 158/2025/ND-CP dated June 25, 2025, detailing some provisions of the Law on Social Insurance on compulsory social insurance.

Chapter II

PARTICIPATE IN AND PAY UNEMPLOYMENT INSURANCE

Article 4. Unemployment insurance contribution rates

1. Employees contribute 1% of their monthly salary.

2. Employers contribute 1% of the monthly wage fund of employees participating in unemployment insurance.

a) For employers that are agencies, units, or organizations whose entire regular operating expenses are covered by the state budget, the state budget shall ensure the entire source of unemployment insurance contributions, which shall be allocated in the annual regular expenditure budget of the agency, unit, or organization in accordance with the law on decentralization of state budget management.

b) For employers that are agencies, units, or organizations whose regular operating expenses are partially covered by the state budget, the state budget shall ensure the unemployment insurance contributions for those receiving salaries from the state budget, and this shall be allocated in the annual regular expenditure budget of the agency, unit, or organization in accordance with the law on decentralization of state budget management. The remaining unemployment insurance contributions shall be borne by the employer as stipulated in points c and d of this clause.

c) For employers that are businesses, units, or organizations engaged in production, business, or service activities, unemployment insurance contributions are accounted for as production, business, or service expenses in the period.

d) If the employer is an agency, unit, or other organization, the unemployment insurance contribution shall be paid from the operating budget of the agency, unit, or organization as prescribed by law.

3. The State provides support of up to 1% of the monthly wage fund used for unemployment insurance contributions of workers participating in unemployment insurance, and this is guaranteed by the central budget.

a) The state budget supports the Unemployment Insurance Fund according to the principle of ensuring that the fund's annual balance is maintained at twice the total expenditures on unemployment insurance benefits and the organization and operation of unemployment insurance in the preceding year, but the maximum support level is 1% of the monthly wage fund used for unemployment insurance contributions of workers participating in unemployment insurance.

b) Method of transferring financial support from the state budget to the Unemployment Insurance Fund:

In the fourth quarter of each year, the Vietnam Social Security, based on the unemployment insurance revenue and expenditure estimates assigned by the competent authority for the year, determines the amount of funding to support the Unemployment Insurance Fund for the year according to the level stipulated in point a of this clause, and sends it to the Ministry of Finance for a one-time transfer to the Unemployment Insurance Fund.

Within 10 working days from the date of receiving the previous year's revenue and expenditure settlement report of the Unemployment Insurance Fund of Vietnam, which has been approved by the Social Insurance Management Council, the Ministry of Finance shall appraise and determine the amount of funding to support the Unemployment Insurance Fund of the previous year. If the amount of funding already allocated by the Ministry of Finance is greater than the amount required to be supported as stipulated in point a of this clause, Vietnam Social Insurance shall be responsible for returning the difference to the state budget; if the amount allocated is less than the amount required to be supported, the Ministry of Finance shall report to the competent authority for approval of supplementary support in the following year.

The funding for the Unemployment Insurance Fund as stipulated in this clause is guaranteed by the central budget from social security expenditures decided by the National Assembly.

Article 5. Reduction of Unemployment Insurance Fund contributions for employers employing disabled workers.

1. Employers who recruit and employ disabled workers are entitled to a reduction in unemployment insurance contributions from 1% to 0% of the unemployment insurance contributions that the employer is responsible for paying for the disabled worker during the period the worker is employed, but the support period shall not exceed the first 12 months from the date of recruitment of the disabled worker.

2. Employers must register their disabled employees with the social insurance agency to receive the reduced contribution as stipulated in Clause 1 of this Article, and must include a copy of the disability certificate for each employee.

Article 6. Responsibility for paying unemployment insurance

1. Upon termination of an employment contract, work contract, or termination of employment, the employer must pay the full unemployment insurance contributions as prescribed for the employee in order to promptly process unemployment insurance benefits for the employee.

2. If the employer fails to pay sufficient unemployment insurance contributions for the employee, the employee has the right to sue the employer in a competent court within 03 months from the date of termination of the employment contract or work agreement to request the settlement of benefits related to unemployment insurance in accordance with the law.

Article 7. Basis for unemployment insurance contributions

1. The salary used as the basis for unemployment insurance contributions for employees subject to the salary regime regulated by the State shall be determined according to the provisions of point a, clause 1, Article 34 of the Employment Law.

2. The salary used as the basis for unemployment insurance contributions for employees subject to the employer-determined salary system is the monthly salary, including the salary based on the job or position, salary allowances, and other supplementary payments agreed upon and paid regularly and stably in each pay period. Specifically:

a) The salary for a job or position, calculated based on the time spent (monthly) in that job or position, is determined according to the salary scale or salary table established by the employer in accordance with Article 93 of the Labor Code and agreed upon in the labor contract.

b) Salary allowances to compensate for factors related to working conditions, job complexity, living conditions, and the level of labor attraction that have not been taken into account or have not been fully taken into account in the salary specified in point a) of this clause, as agreed upon in the labor contract; excluding salary allowances that depend on or fluctuate according to labor productivity, work process, and the quality of work performed by the employee.

c) Other supplementary payments, with specific amounts determined together with the salary as stipulated in point a) of this clause, are agreed upon in the labor contract and paid regularly and stably in each pay period; excluding other supplementary payments that depend on or fluctuate based on labor productivity, work process, and the quality of work performed by the employee.

d) In cases where an employee ceases work but continues to receive a monthly salary equal to or higher than the minimum salary used as the basis for mandatory social insurance contributions as stipulated in the Social Insurance Law, contributions shall be based on the salary received during the period of cessation of work.

3. The salary used as the basis for unemployment insurance contributions for part-time workers, whose monthly salary is equal to or higher than the lowest mandatory social insurance contribution salary as stipulated in the Social Insurance Law, as specified in point b, clause 1, Article 31 of the Employment Law, is the monthly salary as agreed upon in the labor contract.

If the employment contract stipulates hourly wages, the monthly wage is calculated by multiplying the hourly wage by the number of working hours in the month as agreed upon in the employment contract.

If the employment contract stipulates a daily wage, the monthly salary is calculated by multiplying the daily wage by the number of working days in the month as agreed upon in the employment contract.

If the employment contract stipulates a weekly wage, the monthly salary is calculated by multiplying the weekly wage by the number of working weeks in the month as agreed upon in the employment contract.

4. The salary used as the basis for unemployment insurance contributions for enterprise managers, controllers, and representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers, and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives, who receive the salary specified in point d, clause 1, Article 31 of the Law on Employment, is the salary that these individuals are entitled to according to the provisions of law.

5. In cases where the salary stated in the labor contract and the salary paid to the employee are in foreign currency, the salary used as the basis for unemployment insurance contributions shall be calculated in Vietnamese Dong based on the foreign currency salary converted to Vietnamese Dong using the average exchange rate of the buying rate for transfers of Vietnamese Dong against foreign currency published by state-owned commercial banks at the end of the day on January 2nd for the first six months of the year and July 1st for the last six months of the year; if these days fall on holidays or days off, the exchange rate of the next working day shall be used.

6. Regarding the suspension of unemployment insurance contributions: If an employee participating in unemployment insurance is temporarily detained or suspended from work for 14 working days or more in a month, the employee and employer shall temporarily suspend unemployment insurance contributions; if the employee is entitled to full back pay, the employee and employer shall make up for the period of detention or suspension of work with the amount due for the months of suspension, and this shall be done simultaneously with the payment of mandatory social insurance contributions.

Article 8. Duration of unemployment insurance contributions

The period during which unemployment insurance contributions have been paid but unemployment benefits have not yet been received is handled as follows:

1. Preserve the period of unemployment insurance contributions when an employee is entitled to unemployment benefits but has months of contributions that have not yet been processed for unemployment benefits.

For workers who have contributed to unemployment insurance for more than 36 months but less than 144 months, any remaining periods for which unemployment benefits have not yet been claimed will be retained. For workers who have contributed to unemployment insurance for more than 144 months, any remaining periods for which unemployment benefits have not yet been claimed will not be retained.

2. Preservation of unemployment insurance contribution period when an employee's unemployment benefit entitlement decision is cancelled.

If a worker's unemployment benefit entitlement is cancelled according to regulations, the period of unemployment insurance contributions that has not yet received unemployment benefits will be retained.

3. Preservation of unemployment insurance contribution period when an employee receiving unemployment benefits has their benefits terminated.

For workers whose unemployment benefits are terminated under the circumstances where unemployment insurance contribution periods are preserved as stipulated in Clause 5, Article 41 of the Employment Law, the preserved unemployment insurance contribution period is the period during which unemployment insurance contributions were made but unemployment benefits were not received.

Individuals receiving unemployment benefits who have found employment under a labor contract or work agreement and have notified the public employment service organization as required, but do not yet have a copy of the labor contract or work agreement, must provide a commitment stating the effective date of the labor contract or work agreement, the reason for not being able to provide a copy, and submit a copy of the labor contract or work agreement within 03 working days from the date of receipt of the labor contract or work agreement. If sent via postal service, the date will be calculated based on the date stamped on the postal service.

4. Preserve the period of unemployment insurance contributions when the employee does not come to collect unemployment benefits.

Workers who do not collect their unemployment benefits and do not notify the social insurance agency in writing within 03 months from the date the unemployment benefit entitlement period expires according to the unemployment benefit entitlement decision will have their unemployment insurance contribution period preserved corresponding to the number of months of unemployment benefits that the worker did not receive.

5. Preservation of unemployment insurance contribution period for cases where the social insurance agency confirms additional unemployment insurance contribution period after the termination of unemployment benefits.

In cases where an employee has contributed to unemployment insurance for 36 months or more as a basis for receiving unemployment benefits, the additional period of unemployment insurance contributions confirmed by the social insurance agency will be retained as a basis for calculating unemployment benefits when the eligibility requirements are met.

In cases where an employee has contributed to unemployment insurance for less than 36 months as the basis for determining their final unemployment benefit entitlement, the additional period of unemployment insurance contributions confirmed by the social insurance agency will be retained according to the following principle:

6. The retention period is calculated by subtracting the period for which unemployment benefits have already been received from the total unemployment insurance contribution period. The principle is that each month of receiving unemployment benefits corresponds to 12 months of unemployment insurance contributions, and any remaining months for which unemployment benefits have not yet been claimed are retained in the decision regarding unemployment benefit entitlement (if any).

7. The social insurance agency, based on decisions related to unemployment benefit entitlement and confirmation of additional unemployment insurance contribution periods, will retain the unemployment insurance contribution period in the employee's social insurance book.

The social insurance record for the retained unemployment insurance contribution period and the salary used as the basis for contributions corresponding to the retained unemployment insurance contribution period as stipulated in Clauses 1, 2, 3 and 4 of this Article shall be the period of unemployment insurance contributions calculated from the last month of unemployment insurance contributions before receiving unemployment benefits.

The social insurance record for the retained unemployment insurance contribution period and the salary used as the basis for contributions corresponding to the retained unemployment insurance contribution period as stipulated in Clause 5 of this Article shall be the unemployment insurance contribution period calculated from the last month of unemployment insurance contributions confirmed by the social insurance agency as supplementing the unemployment insurance contribution period.

Chapter III

JOB PLACEMENT AND COUNSELING SUPPORT

Article 9. Application dossier for job counseling and placement

1. Employment counseling form according to Form No. 01 Appendix I issued together with Decree No. 352/2025/ND-CP dated December 30, 2025 of the Government detailing a number of articles of the Law on Employment regarding employment services.

2. Documents confirming the termination of the employment contract, work contract, or termination of employment as stipulated in point b, clause 1, Article 14 of this Decree (for cases submitting applications for job counseling and placement for the first time after unemployment).

Article 10. Procedures for requesting job counseling and referral.

1. Workers must fill in all the information on the job counseling form according to Form No. 01, Appendix I, issued with Decree No. 352/2025/ND-CP.

2. Workers submit one set of documents as prescribed in Article 9 of this Decree directly to the public employment service organization, or through the National Public Service Portal, or by post. If the application is submitted through the National Public Service Portal, the portal will send a notification regarding the deadline and method of consultation to the worker. Within 3 working days as indicated on the appointment slip, the worker will receive consultation and job placement assistance.

3. Public employment service organizations receive applications for job counseling and placement, and based on the needs and abilities of workers and the recruitment needs of employers, they discuss and support workers in making suitable job choices, and provide additional information on policies and laws to workers.

4. After the worker has received counseling and expressed a need for job placement, the public employment service organization shall send the worker a job placement form according to Form No. 01 issued together with this Decree so that the worker can participate in the job application process.

In cases where applications are submitted through the National Public Service Portal or via postal service, and the worker does not personally visit the public employment service organization for consultation, the job referral results will be sent via the National Public Service Portal or postal service so that the worker can be informed and participate in the recruitment process.

5. Public employment service organizations are responsible for monitoring job application results to provide timely support to workers, and for compiling workers' job search needs, analyzing and forecasting the labor market to provide timely advice and job placement services for workers participating in unemployment insurance.

Chapter IV

SUPPORTING WORKERS TO PARTICIPATE IN TRAINING AND IMPROVE THEIR PROFESSIONAL SKILLS

Article 11. Levels of support for training and upgrading vocational skills.

1. Tuition fees:

a) For participants in vocational skills training courses lasting less than 03 months: The support level is calculated based on the tuition fee of the vocational training institution, but not exceeding 4.500.000 VND/person/training course.

b) For individuals participating in vocational skills training courses lasting 03 months or more: The support amount will be calculated monthly based on the tuition fees charged by the vocational training institution, but not exceeding 1.500.000 VND per person per month.

2. Food expenses:

Participants in vocational skills training courses will receive a meal allowance of 50.000 VND per person per training day.

3. The duration of vocational training and skill upgrading support is calculated according to the training duration of the vocational training institution, but not exceeding 06 months. In cases where the vocational training or skill upgrading course has odd days that do not constitute a full month, the odd days are calculated as follows: 14 days or less are counted as 1/2 month, and 15 days or more are counted as 01 month.

4. Support methods

a) Funding for tuition support for vocational training and skill upgrading is paid by the social insurance agency through vocational training institutions;

b) The social insurance agency pays the meal allowance for employees.

5. For training courses and skill enhancement programs with tuition fees exceeding the support level stipulated in Clause 1 of this Article, the excess amount shall be paid by the employee.

Article 12. Submission of applications for support for workers participating in training and upgrading vocational skills.

1. Application for support in training and upgrading vocational skills.

a) The application for unemployment benefit recipients awaiting the decision on their unemployment benefit claim, or those currently receiving unemployment benefits, who require training and skill upgrading support in the locality where they are awaiting the decision or receiving unemployment benefits, is a request for training and skill upgrading support using Form No. 02 issued with this Decree.

b) Documents for workers receiving unemployment benefits who need support for training and upgrading their vocational skills in a locality other than where they are receiving unemployment benefits include: a written request for support for training and upgrading vocational skills as stipulated in point a of this clause; the original or certified copy or the original accompanied by a copy for verification or the electronic version of the Decision on entitlement to unemployment benefits.

c) Documents for employees not falling under the cases specified in points a and b of this clause, including: a written request for support for training and upgrading vocational skills as prescribed in point a, clause 1 of this Article; the original or certified copy or the original accompanied by a copy for verification or the electronic version of one of the documents confirming the termination of the labor contract/employment contract or termination of employment as prescribed in point b, clause 1 of Article 14 of this Decree; social insurance book.

2. Submit applications to support workers' participation in training and skill development programs.

a) Employees submit one set of documents directly to the public employment service organization or through the National Public Service Portal. If submitting directly: the documents must comply with the regulations in Clause 1 of this Article. If submitting through the National Public Service Portal: the documents must be photocopies of the original, certified copies, or electronic versions of one of the documents confirming the termination of the labor contract/employment contract or termination of employment as stipulated in point b, Clause 1, Article 14 of this Decree.

b) Employees may authorize another person to submit their application or send it via postal service if they fall into one of the following cases: illness or maternity leave with confirmation from a competent medical facility; accident with confirmation from traffic police or a competent medical facility; fire, flood, earthquake, tsunami, war, or epidemic with confirmation from the Chairman of the People's Committee of the commune.

In the case of submitting documents via postal service: the documents must comply with the regulations specified in Clause 1 of this Article. The submission date in the above cases is the date the authorized person directly submits the documents or the date indicated on the postal stamp in the case of submission via postal service.

3. Application deadline:

a) For workers as defined in Clause 1, Article 37 of the Employment Law, this refers to the period during which they receive unemployment benefits.

b) For employees as stipulated in Clause 2, Article 37 of the Employment Law, this period is 12 months from the date of termination of the labor contract or employment contract, or termination of employment for those specified in Point d, Clause 1, Article 31 of the Employment Law.

Article 13. Procedures for supporting training and upgrading vocational skills.

1. Workers who meet the conditions stipulated in Clauses 1 and 2 of Article 37 of the Employment Law are entitled to a one-time tuition fee subsidy for one training course to upgrade their vocational skills at a vocational education center, secondary school, college, higher education institution registered to operate vocational education at the college level, or enterprise registered to operate vocational education at the elementary level (hereinafter referred to as vocational training institutions).

2. Public employment service organizations receive and review applications, and schedule appointments for the return of results regarding support for training and upgrading vocational skills. These organizations return the results to the applicant within 03 working days as indicated on the appointment slip (Form No. 04) issued with this Decree. They will deliver the results directly to the applicant in the case of direct submission or send them via postal service in the case of postal submission. If the applicant submits the application through the National Public Service Portal, the National Public Service Portal will send a notification regarding the scheduled return of results within 03 working days.

3. Within 15 working days from the date of receiving a complete application for vocational training and skill upgrading support, the public employment service organization is responsible for specifically identifying the occupation, duration, level of support, and vocational training institution to submit to the Director of the Department of Internal Affairs for a decision on providing vocational training and skill upgrading support to the worker. If the application lacks sufficient information for processing, the public employment service organization shall request the worker to supplement and complete the application and request form according to Form No. 03 issued with this Decree.

The time when workers begin participating in training and upgrading their vocational skills is after the issuance of the decision on supporting training and upgrading vocational skills, but no more than 03 months from the date of issuance of the decision on supporting training and upgrading vocational skills for those not currently receiving unemployment benefits, and no more than 03 months from the date the unemployment benefit period expires according to the decision on receiving unemployment benefits for those currently receiving unemployment benefits.

In cases where employees wish to participate in a vocational training course to upgrade their skills, they will still be supported in participating in this course if the time elapsed between the start of the course and the date of issuance of the decision on support for vocational training and skill upgrading is no more than one month, and the vocational training institution ensures that all knowledge from the period before the employee participates in the course is fully compensated. The date on which the employee is eligible for support for vocational training and skill upgrading is the first day of the vocational training course, and the date on which it ends is the last day of the support period.

The decision on supporting vocational training and skill upgrading, implemented according to Form No. 05 issued with this Decree, shall be sent by the public employment service organization as follows: 01 copy to the provincial social insurance agency for payment to the vocational training institution; 01 copy to the vocational training institution for vocational training of the worker; 01 copy to the worker; 01 copy to the Department of Interior Affairs; and 01 copy to the public employment service organization where the worker is receiving unemployment benefits (in cases where the worker receives support for vocational training and skill upgrading in a locality other than where they are receiving unemployment benefits).

For applications submitted through the National Public Service Portal, the Decision on supporting vocational training and skill upgrading will be sent as follows: one copy to the vocational training institution to conduct the training for the worker; one copy to the worker; one copy to the Department of Internal Affairs; one copy to the public employment service organization where the worker is receiving unemployment benefits (in cases where the worker receives support for vocational training and skill upgrading in a locality other than where they are receiving unemployment benefits); and one copy to the provincial Social Insurance agency via the National Public Service Portal.

In cases where workers are not provided with training or skills upgrading support, the public employment service organization must respond in writing using Form No. 06 issued with this Decree, clearly stating the reasons.

In cases where a worker has received a decision to support vocational training and skill upgrading but has not yet participated in the training course, or is participating in a training course but has their unemployment benefits terminated, they are still entitled to support vocational training and skill upgrading according to the decision of the Director of the Department of Internal Affairs.

4. For workers specified in Clause 2, Article 37 of the Employment Law, within 10 working days from the date of receiving complete documents, if the worker does not wish to receive support for training and upgrading vocational skills, the worker must submit a request to waive the support using Form No. 07 issued with this Decree directly to the public employment service organization or through the National Public Service Portal.

5. In cases where the worker submits the application directly, if, after the deadline stated on the appointment slip for receiving the results, the worker does not come to receive the Decision on support for training and upgrading vocational skills, they will be considered as not having a need for support. The Director of the Department of Internal Affairs will then decide to cancel the decision on support for training and upgrading vocational skills for the worker according to Form No. 08 issued with this Decree.

The decision to cancel the vocational training and skills upgrading support is sent by the public employment service organization as follows: 01 copy to the provincial social insurance agency to prevent payment of vocational training and skills upgrading support to the vocational training institution; 01 copy to the vocational training institution to prevent the vocational training of the worker; 01 copy to the worker; 01 copy to the Department of Interior Affairs and 01 copy to the public employment service organization where the worker is receiving unemployment benefits (in cases where the worker received vocational training and skills upgrading support in a locality other than where they are receiving unemployment benefits).

If an employee fails to collect their Social Insurance Book within 30 days, the public employment service organization will transfer the employee's Social Insurance Book to the provincial social insurance agency for management.

6. Within 05 working days from the last day of the training month or the end of the course, the vocational training institution is responsible for compiling a list and submitting it to the social insurance agency for payment of financial support to employees participating in training and upgrading their vocational skills.

7. Within 05 working days from the date of receiving the list provided by the vocational training institution, the social insurance agency shall pay tuition fees to the vocational training institution and meal allowances to the workers.

8. The procedures for paying support to workers participating in training and upgrading vocational skills are regulated by the Vietnam Social Insurance. Payment of tuition support is based on monthly installments, with workers attending at least one day of training per month; meal allowances are provided monthly based on the actual number of training days.

Chapter V

UNEMPLOYMENT BENEFITS

Article 14. Submitting applications for unemployment benefits

1. The application for unemployment benefits includes:

a) Request for unemployment benefits using Form No. 10 issued together with this Decree.

b) The original or certified copy, or the original accompanied by a copy for comparison, or the electronic version of one of the following documents confirming the termination of the employment contract/work agreement or termination of employment: an expired or completed employment contract or work agreement; a decision to terminate employment; a dismissal decision; a disciplinary decision to terminate employment; a notice or agreement to terminate the employment contract or work agreement; confirmation from the employer containing specific information about the employee; the type of employment contract signed; the reason and time of termination of the employment contract for the employee; confirmation from a competent state agency regarding the dissolution or bankruptcy of the enterprise or cooperative, or a decision to dismiss, remove, or demote appointed positions in the case where the employee is a manager of the enterprise or cooperative; In cases where employees do not have documents confirming the termination of their employment contract because the employer does not have a legal representative or a person authorized by the legal representative, the following procedure shall be followed:

For employees at employers without a legal representative, or those authorized by a legal representative, who wish to terminate their employment contract to receive unemployment insurance benefits, the employee should request the Department of Interior Affairs to carry out the procedures to confirm the termination of the employment contract or work agreement.

The Department of Internal Affairs sends a document requesting the Department of Finance to confirm that the employer does not have a legal representative or no one authorized by the legal representative within 03 working days from the date of receiving the employee's request.

The Department of Finance is responsible for coordinating with the tax authorities, the police, and the local government where the employer's head office is located to verify whether the employer does not have a legal representative or a person authorized by the legal representative.

The Department of Finance shall send a written response to the Department of Interior Affairs regarding the issue of the employer lacking a legal representative or a person authorized by the legal representative within 10 working days from the date of receiving the request for confirmation from the Department of Interior Affairs.

In the case of employees working under a fixed-term employment contract of at least one month but less than twelve months, the document confirming the termination of the employment contract is the original or a certified copy of that contract.

c) Social insurance book.

The social insurance agency will confirm the payment of unemployment insurance and return the social insurance book to the employee within 05 working days from the date of receiving the request from the employer.

For employers who are agencies, units, or enterprises under the Ministry of National Defense and the Ministry of Public Security, within 30 days, the Social Insurance of the Ministry of National Defense and the Social Insurance of the People's Public Security shall confirm the payment of unemployment insurance and return the social insurance book to the employee, counting from the date of receiving the request from the employer.

2. Submit your application for unemployment benefits.

a) Within 3 months from the date of termination of the labor contract or employment contract or termination of employment or from the date of confirmation by the competent authority that the employer is unable to pay unemployment insurance as prescribed in Clause 6, Article 3 of this Decree, unemployed workers who wish to receive unemployment benefits must submit directly or through the National Public Service Portal one set of application documents for unemployment benefits to the local public employment service organization where the worker wishes to receive unemployment benefits.

In cases where employees submit their applications through the National Public Service Portal: the application must be a photocopy of the original, a certified copy, or an electronic version of one of the documents confirming the termination of the labor contract or employment contract. Applications for unemployment benefits submitted in person must comply with the regulations in Clause 1 of this Article.

b) Employees may authorize another person to submit their application or send it via postal service if they fall into one of the following cases: illness or maternity leave with confirmation from a competent medical facility; accident with confirmation from traffic police or a competent medical facility; fire, flood, earthquake, tsunami, war, or epidemic with confirmation from the Chairman of the People's Committee of the commune.

In the above-mentioned cases, the date of filing an application for unemployment benefits is the date the authorized person directly submits the application, or the date indicated on the postal stamp in the case of submission via postal service.

c) Public employment service organizations are responsible for receiving and checking applications, and scheduling the return of results for unemployment benefit claims. Public employment service organizations shall return the results to the worker within 03 working days as indicated on the appointment slip (Form No. 04) issued with this Decree, and send them directly to the applicant in the case of direct submission or via postal service in the case of submission via postal service. If the worker submits the application through the National Public Service Portal, the National Public Service Portal will send a notification regarding the scheduled return of results within 03 working days.

3. Within 10 working days from the date of submitting the application for unemployment benefits, if the employee no longer wishes to receive unemployment benefits, they must submit a request to waive unemployment benefits directly or through the National Public Service Portal using Form No. 11 issued with this Decree to the public employment service organization where they submitted the application for unemployment benefits.

In cases where the worker submits the application directly, the public employment service organization is responsible for returning the unemployment benefit application to the worker on the date the results are scheduled to be announced.

Article 15. Amount and duration of unemployment benefits

1. The monthly unemployment benefit amount for workers is determined as follows:

In cases where, in the final months before unemployment, the worker has a period of interruption in unemployment insurance contributions, the six consecutive months used to calculate the unemployment benefit amount will be the average salary of the six months of unemployment insurance contributions prior to the worker's termination of employment contract, work agreement, or cessation of work as stipulated by law.

The maximum monthly unemployment benefit for an employee shall not exceed five times the regional minimum wage on which unemployment insurance contributions were paid, as stipulated in the Labor Code at the time of termination of the employment contract.

2. Unemployment benefit months are calculated according to the Gregorian calendar. Each unemployment benefit month is calculated from the day the employee begins receiving benefits to the same day of the following month minus one day. If the following month does not have a corresponding day, the end date of the unemployment benefit month is the last day of that month.

Article 16. Procedures for receiving unemployment benefits

1. The public employment service organization is responsible for reviewing and submitting to the Director of the Department of Internal Affairs for decision on the entitlement to unemployment benefits for workers within 15 working days from the date of receiving complete application documents as prescribed. In cases where the application for unemployment benefits is sent via postal service, the date of receipt is calculated as the date of delivery indicated on the postal stamp. If the application lacks sufficient information for processing, the public employment service organization shall request the worker to supplement and complete the application and request form according to Form No. 03 issued with this Decree.

The decision regarding unemployment benefits is sent by the public employment service organization: one copy to the provincial Social Insurance agency where the employee is receiving unemployment benefits for payment and issuance of a health insurance card; and one copy to the employee receiving unemployment benefits. If the employee submits the application through the National Public Service Portal, one copy of the decision regarding unemployment benefits is sent to the employee and one copy to the provincial Social Insurance agency via the National Public Service Portal.

The decision on entitlement to unemployment benefits shall be made in accordance with Form No. 12 issued together with this Decree.

If an employee is not eligible for unemployment benefits, the public employment service organization must notify them in writing, stating the reasons. For employees who submit their applications online, this notification will be sent through the National Public Service Portal.

2. Payment of unemployment benefits

The social insurance agency will pay unemployment benefits to workers within 05 working days from the date the worker's deadline for receiving the decision on unemployment benefits expires, or the deadline for submitting monthly job search reports expires.

3. In cases where the employee submits the application in person, if, after 03 working days from the date stated on the appointment slip for receiving the results, the employee does not come to receive the decision on unemployment benefits, they will be considered as not needing unemployment benefits.

Within two working days from the expiration of the deadline for receiving the decision on unemployment benefits, the public employment service organization must inform the social insurance agency of cases where individuals have not come to receive the decision on unemployment benefits so that payments can be stopped as prescribed.

Within 07 working days from the date the employee fails to receive the decision on unemployment benefits as prescribed, the employment service organization shall have the Director of the Department of Internal Affairs decide to cancel the employee's unemployment benefit decision.

The decision to cancel the unemployment benefit entitlement is sent by the public employment service organization: one copy to the provincial social insurance agency to prevent the payment of unemployment benefits to the employee; and one copy to the employee. The decision to cancel the unemployment benefit entitlement is made according to Form No. 08 issued with this Decree.

4. After a period of 03 months from the date the employee's unemployment benefit entitlement expires according to the unemployment benefit entitlement decision, if the employee does not collect the unemployment benefit and does not notify the social insurance agency where they are receiving unemployment benefits in writing, then that employee is determined to have no need for unemployment benefits.

Within 07 working days after the aforementioned deadline, the social insurance agency must notify the public employment service organization where the employee is receiving unemployment benefits that the employee has not come to collect the unemployment benefits. The notification regarding the employee's failure to collect unemployment benefits shall be made according to Form No. 13 issued together with this Decree.

Within 10 working days from the date of receiving notification from the social insurance agency, the public employment service organization is responsible for reviewing and submitting to the Director of the Department of Internal Affairs for a decision on preserving the unemployment insurance contribution period for the employee.

The decision to preserve the period of unemployment insurance contributions is sent by the public employment service organization: one copy to the provincial Social Insurance agency to implement the preservation of the unemployment insurance contribution period for the employee; and one copy to the employee. If the employee submits the application through the National Public Service Portal, one copy of the decision to preserve the period of unemployment insurance contributions is sent to the provincial Social Insurance agency, and one copy is sent to the employee via the National Public Service Portal.

The decision to retain the period of unemployment insurance contributions shall be made in accordance with Form No. 14 issued together with this Decree.

For applications submitted through the National Public Service Portal, one copy of the Decision on preserving the unemployment insurance contribution period will be sent to the employee, and one copy will be sent to the provincial Social Insurance agency via the National Public Service Portal.

5. The sequence, procedures, and forms of unemployment benefit payment are guided by the Vietnam Social Security.

Article 17. Suspension of unemployment benefits

Within two working days from the date the employee fails to report their monthly job search as required, the employment service organization where the employee is receiving unemployment benefits shall submit a request to the Director of the Department of Internal Affairs to decide on temporarily suspending the employee's unemployment benefits.

The decision to temporarily suspend unemployment benefits is sent by the public employment service organization in one copy to the provincial Social Insurance agency to implement the temporary suspension of unemployment benefit payments to the employee; and one copy to the employee. If the employee submits their application through the National Public Service Portal, one copy of the decision to temporarily suspend unemployment benefits is sent to the employee and one copy to the provincial Social Insurance agency via the National Public Service Portal.

The decision to temporarily suspend unemployment benefits shall be made in accordance with Form No. 15 issued together with this Decree.

Article 18. Continued entitlement to unemployment benefits

If a worker whose unemployment benefits have been temporarily suspended still has remaining benefits and continues to submit monthly job search reports as required, the employment service organization or the Director of the Department of Internal Affairs will decide on the resumption of unemployment benefits for the worker within 02 working days from the date the worker submits the job search report.

The decision to continue receiving unemployment benefits is sent by the public employment service organization: one copy to the local social insurance agency to continue paying unemployment benefits to the employee; and one copy to the employee. If the employee submits their application through the National Public Service Portal, one copy of the decision to continue receiving unemployment benefits is sent to the employee, and one copy is sent to the provincial social insurance agency via the National Public Service Portal.

The decision to continue receiving unemployment benefits shall be made in accordance with Form No. 16 issued together with this Decree.

Article 19. Termination of unemployment benefits

1. The following are the circumstances under which unemployment benefits may be terminated for workers:

a) Having a job and being eligible for mandatory social insurance as stipulated in the Social Insurance Law.

An employee is considered employed when they fall into one of the following categories: having concluded an employment contract, including cases where the employee and employer agree on a different name but the content indicates paid work for one month or more. The date on which the employee is considered employed is the date the employment contract or labor contract takes effect according to the law; having a recruitment or appointment decision in cases not subject to labor or employment contract. The date on which the employee is considered employed in this case is the date of recruitment or appointment as stated in the recruitment or appointment decision; having a business registration certificate for the employee who is the owner of a household business or a company registration certificate for the employee who is the owner of a company. The date on which a worker is considered employed is the date the worker notifies the public employment service organization that their household business or enterprise has started operating; or that they are going to work abroad under a contract. The date on which a worker is considered to have gone to work abroad under a contract is the date the worker departs the country in accordance with the law on immigration and emigration.

b) Fulfilling military service obligations, obligations to participate in the People's Public Security Force, and permanent militia obligations.

The day on which an employee is deemed obligated to perform military service, service in the People's Public Security Force, or service in the permanent militia is the day the employee enlists.

c) Receiving a monthly pension

The date on which an employee is determined to be entitled to a pension is the first day of pension calculation recorded in the social insurance agency's document regarding the employee's monthly pension entitlement.

d) After the worker refuses two job offers introduced by the public employment service organization where they are receiving unemployment benefits without a valid reason.

Unemployment benefit recipients who refuse employment in any of the following cases are deemed to have no justifiable reason: the recipient is referred to a job by a public employment service organization that matches their industry, occupation, training level, or previous work as stated in the job counseling and referral form, but fails to attend the job interview; the recipient has participated in a job interview through a referral from the public employment service organization where they are receiving unemployment benefits and is offered the job by an employer, but refuses the job offer, except in cases where the job does not match the employer's job advertisement.

The date on which an employee's unemployment benefits are determined to have been terminated is the date of the second instance in which the employee falls under one of the aforementioned circumstances.

d) During the period of receiving unemployment benefits, failing to submit monthly job search reports to the public employment service organization for three consecutive months as required.

The date on which an employee is determined to have their unemployment benefits terminated is the end of the third consecutive month of the job search notification period during which the employee has failed to submit monthly job search notifications.

e) Going abroad to settle

The date on which a worker is determined to be settling abroad is the date the worker departs the country according to the laws on immigration and emigration.

g) Studying abroad for a period exceeding 12 months

The date on which an employee is determined to be attending a training course lasting more than 12 months is the enrollment date recorded in the admission notice.

h) Being penalized for administrative violations related to unemployment insurance laws.

The date on which an employee is determined to have committed the aforementioned administrative violation is the date on which the employee is penalized according to the decision of the competent authority.

i) Death

The date of death of an employee is determined to be the date recorded on the death certificate.

k) Comply with decisions to apply measures such as placement in reform schools, compulsory education facilities, or compulsory drug rehabilitation centers.

The date on which a worker is determined to be complying with a decision to be placed in a reformatory, compulsory education facility, or compulsory rehabilitation facility is the date the administrative measure specified in the decision of the competent authority begins to be implemented.

l) Declared missing by the court

The date on which the worker went missing was determined in the court's decision.

m) Being held in custody, serving a prison sentence

The date on which a worker is determined to be detained or serving a prison sentence is the date on which the decision to detain or serve the prison sentence issued by the competent authority begins to be implemented.

n) At the request of the employee

The date on which a worker's unemployment benefits are terminated is the date the worker requests it from the public employment service organization.

2. Within 03 working days from the date the employee falls under the cases stipulated in Clause 5, Article 41 of the Employment Law and Point c, Clause 1 of this Article, the employee must directly or through the National Public Service Portal notify the public employment service organization where they are receiving unemployment benefits, and include a copy of the documents related to the termination of unemployment benefits.

Workers must notify the termination of unemployment benefits using Form No. 17 issued together with this Decree.

3. If an employee receiving unemployment benefits has their benefits terminated, the employment service organization where the employee is receiving benefits shall submit a request to the Director of the Department of Internal Affairs for a decision on the termination of the employee's unemployment benefits.

The decision to terminate unemployment benefits is sent by the public employment service organization: one copy to the provincial Social Insurance agency to implement the termination of unemployment benefits for the employee; and one copy to the employee. If the employee submits the application through the National Public Service Portal, one copy of the decision to terminate unemployment benefits will be sent to the employee and one copy to the provincial Social Insurance agency via the National Public Service Portal.

The decision to terminate unemployment benefits shall be made in accordance with Form No. 18 issued together with this Decree.

4. If a worker receiving unemployment benefits has their benefits terminated on any day of the month in which they are receiving benefits, they will still receive unemployment benefits for the entire month.

5. Workers whose unemployment benefits are terminated under the circumstances specified in Clause 5, Article 41 of the Employment Law, if they fail to notify as required by Clause 2 of this Article, will not have their unemployment insurance contribution period preserved.

Article 20. Transferring the place of receiving unemployment benefits.

1. Workers who have received at least one month of unemployment benefits as prescribed and wish to transfer their unemployment benefit entitlement to another province or centrally-governed city must submit a request to transfer their unemployment benefit entitlement location directly or through the National Public Service Portal using Form No. 19 issued with this Decree and send it to the public employment service organization where they are currently receiving unemployment benefits.

2. Within 03 working days from the date of receiving the employee's request, the public employment service organization is responsible for sending a notification of the transfer of unemployment benefit entitlement to the provincial Social Insurance agency to stop the payment of unemployment benefits, using Form No. 20 issued with this Decree. Simultaneously, they must send a referral letter using Form No. 21 issued with this Decree and the application for transfer of unemployment benefit entitlement to the public employment service organization where the employee is transferring to.

Documents required for transferring unemployment benefit entitlement include:

a) Request to transfer the location where the worker receives unemployment benefits;

b) Referral letter for transferring the place of receiving unemployment benefits;

c) A copy of the decision granting unemployment benefits;

d) Copies of decisions on vocational training support, decisions on temporarily suspending unemployment benefits, and decisions on resuming unemployment benefits (if any);

d) Copies of monthly job search notifications (if any), and other documents included in the unemployment benefit application file.

3. Within 03 working days from the date of receiving the unemployment benefit transfer application from the employee, the public employment service organization shall send a written request to the provincial Social Insurance agency in the new location to continue paying unemployment benefits and issuing a health insurance card to the employee. The written request to the provincial Social Insurance agency shall follow Form No. 22 issued together with this Decree.

4. In cases where an employee has received the unemployment benefit transfer document but has not yet submitted it to the new employment service organization and no longer wishes to transfer the unemployment benefit payment location, the employee must return the transfer referral document to the previous employment service organization. Within 03 working days of receiving the transfer referral document, the employment service organization shall send a written request to the provincial social insurance agency to continue paying unemployment benefits and issuing a health insurance card to the employee.

5. If the employee no longer wishes to transfer their unemployment benefit entitlement location, they shall submit a request to withdraw their application for transfer of unemployment benefit entitlement to the public employment service organization from which they are transferring, using Form No. 23 issued together with this Decree.

Within 03 working days from the date of receiving the request to withdraw the unemployment benefit transfer application, the public employment service organization to which the employee is transferring shall send a referral letter according to Form No. 21 issued together with this Decree and the unemployment benefit transfer application to the public employment service organization from which the employee is transferring.

6. The social insurance agency where the worker transfers to receive unemployment benefits shall pay unemployment benefits and issue health insurance cards to the worker in accordance with the law.

Article 21. Notification of job search

1. During the period of receiving unemployment benefits, the worker must, either in person or through the National Public Service Portal, notify the public employment service organization where they are receiving unemployment benefits about their job search activities using Form No. 24 issued with this Decree.

2. The date on which the employee reports monthly on their job search is specifically recorded in the appendix to the decision on the employee's unemployment benefit entitlement as follows:

a) The date of the monthly notification regarding job search for the first month of receiving unemployment benefits falls within the 03 working days of the period during which the employee receives the results of the unemployment benefit application;

b) From the second month of receiving unemployment benefits onwards, the monthly notification date regarding job search must be within 03 working days from the first day of the month in which unemployment benefits are received.

In cases where the job search notification period falls within a time when workers are affected by fires, floods, earthquakes, tsunamis, war, or epidemics and are unable to notify the authorities of their job search, the public employment service organization shall consider and submit a proposal to the Director of the Department of Internal Affairs to decide on adjusting the monthly job search notification date to ensure the rights of the workers.

3. If the date of notification regarding the job search falls within the period of transferring the place of receiving unemployment benefits, the employee shall notify the public employment service organization in the new location monthly about their job search.

4. Workers receiving unemployment benefits are considered to have submitted monthly job search reports when they have correctly and completely filled out the monthly job search reports and are responsible for the content of the reports.

5. Within two working days from the expiration of the monthly job search notification period for employees, the public employment service organization must inform the social insurance agency of cases where employees fail to notify the monthly job search in order to stop paying unemployment benefits as prescribed.

Chapter VI

SUPPORTING EMPLOYERS IN TRAINING, DEVELOPING, AND UPGRADING THE SKILLS OF THEIR WORKERS TO MAINTAIN EMPLOYMENT.

Article 22. Subjects and conditions for supporting employers in training, retraining, and upgrading vocational skills to maintain employment for workers.

1. Employers as stipulated in Clause 3, Article 31 of the Employment Law must reduce or are at risk of reducing their existing workforce participating in unemployment insurance by 30% or more, or by 30 or more employees for employers with fewer than 200 employees; by 50 or more employees for employers with 200 to 1000 employees; or by 100 or more employees for employers with more than 1000 employees, and fall into one of the following cases:

a) Changes in structure and technology as stipulated in the Labor Code.

b) For economic reasons as stipulated in the Labor Code, with confirmation from the Chairman of the People's Committee at the commune level.

c) The head office or the location of a branch or representative office or production/business facility is in an area affected by natural disasters, fires, enemy attacks, dangerous epidemics, or suffers damage to infrastructure, equipment, machinery, or workshops due to natural disasters, fires, enemy attacks, or dangerous epidemics, as confirmed by the Chairman of the People's Committee of the commune.

d) Comply with the decision of the competent state agency regarding the relocation or downsizing of the production and business premises.

2. Employers specified in Clause 1 of this Article shall receive a one-time support payment upon meeting the following conditions:

a) Having paid unemployment insurance contributions for at least 12 months within the 24 months preceding the month of the request for support, or up to the month of the request for support for training, retraining, and upgrading vocational skills to maintain employment for the employee, as stipulated in Clause 2, Article 33 of the Employment Law.

b) There must be a plan for training, retraining, and upgrading vocational skills, as well as a plan for maintaining employment for workers in the same occupations for which they have been trained, retrained, and upgraded, for a minimum period of 12 months, according to Form No. 25 issued with this Decree.

Article 23. Level and duration of support for employers in training, retraining, and upgrading vocational skills to maintain employment for workers.

1. The support amount is calculated monthly and based on the tuition fees of the vocational training institution, but the maximum is 1.000.000 VND/person/month.

2. The duration of support for training, professional development, and skill enhancement is calculated according to the training duration of the vocational training institution, but not exceeding 06 months.

In cases where employees participate in training courses to improve their vocational skills and have odd days that do not constitute a full month, the following principle applies: Less than 15 days is counted as half a month, and 15 days or more is counted as one month, in order to determine the level of financial support for training, improving, and upgrading vocational skills to maintain employment for the employee.

3. In cases where an employee is participating in a training course or skill enhancement program and their employment contract is terminated under the circumstances specified in Clauses 1, 2, 3, and 4 of Article 25 of this Decree, the training period of the month in which the employee terminates their employment contract or the month immediately following the termination of the employment contract or work contract shall be counted towards the payment of support funds according to the following principle:

a) If the last training day of an employee before the termination of their employment contract or work agreement does not fall within the month of the training, refresher course, or skill enhancement program that has odd days as stipulated in Clause 2 of this Article, then if the employee attends at least one day in that month, it shall be counted as one month.

b) If the last training day of an employee before the termination of their employment contract or work agreement falls within the month of the training, refresher course, or skill enhancement program and includes odd days as stipulated in Clause 2 of this Article, the following principle applies: Less than 15 days is counted as ½ month, and 15 days or more is counted as 01 month.

4. For training courses and skill development programs with costs exceeding the support level stipulated in Clause 1 of this Article, the employer shall bear the excess cost.

Article 24. Documents supporting employers in training, retraining, and upgrading vocational skills to maintain employment for workers.

1. A written request for support in training, retraining, and upgrading vocational skills to maintain employment for workers, using Form No. 26 issued together with this Decree.

2. The original or certified copy or a copy accompanied by the original for verification or an electronic copy of one of the following documents confirming that the employer is eligible for support as stipulated in Clause 1, Article 22 of this Decree, specifically:

a) Written documentation from the employer regarding changes in structure and technology.

b) A confirmation document from the Chairman of the People's Committee of the commune where the employer has its head office, branch, representative office, or production/business facility affected for economic reasons.

c) A confirmation document from the Chairman of the People's Committee of the commune where the employer's head office, branch, representative office, or production and business facility is located, situated in an area affected by natural disasters, fires, enemy attacks, dangerous epidemics, or suffering damage to infrastructure, equipment, machinery, or workshops due to natural disasters, fires, enemy attacks, or dangerous epidemics.

d) Decision of a competent state agency regarding the relocation or downsizing of the production and business site.

3. Training, retraining, and skill upgrading plans to maintain employment for workers as stipulated in point b, clause 2, Article 22 of this Decree.

4. A confirmation document from the social insurance agency where the employer pays unemployment insurance for the employee as prescribed in point a, clause 2, Article 22 of this Decree.

Article 25. Responsibility for organizing training, retraining, and upgrading vocational skills to maintain employment for workers.

Employers are responsible for organizing training, skill development, and skill enhancement programs for employees, and for employing them according to the approved plan as per the support decision of the Director of the Department of Internal Affairs. If, after training, skill development, or skill enhancement, the employee is not assigned and retained employment according to the approved plan, or if the employee terminates their employment contract while participating in a training, skill development, or skill enhancement course, the employer will be required to reimburse the entire training, skill development, and skill enhancement support fund for that employee, except in the following cases:

1. Employers have the right to unilaterally terminate employment contracts with employees in accordance with the Labor Code or to unilaterally terminate employment contracts with employees in accordance with the Law on Public Employees.

2. Employees dismissed in accordance with the provisions of the Labor Code.

3. Employees who unilaterally terminate their employment contracts as stipulated in Clause 1, Article 35 and Points d and e, Clause 2, Article 35 of the Labor Code, or who unilaterally terminate their work contracts as stipulated in Clause 4 and Points d, e, and e, Clause 5, Article 29 of the Law on Public Employees.

4. An employee unilaterally terminates the employment contract illegally according to the provisions of the Labor Code or unilaterally terminates the employment contract in violation of the provisions of the Law on Public Employees.

Article 26. Procedures for supporting employers in training, retraining, and upgrading vocational skills to maintain employment for workers.

1. Employers who need support for training, retraining, and upgrading vocational skills to maintain employment for their employees shall request the social insurance agency where they are registered to confirm that they have paid sufficient unemployment insurance contributions as stipulated in point a, clause 2, Article 22 of this Decree. Simultaneously, employers may request confirmation from the Chairman of the People's Committee at the commune level if they fall under one of the cases stipulated in points b and c, clause 1, Article 22 of this Decree.

The social insurance agency will confirm within 02 working days from the date of receiving the employer's request. The Chairman of the People's Committee at the commune level will confirm within 05 working days from the date of receiving the employer's request.

2. Within six months from the date an employer, falling under the category specified in Clause 1, Article 22 of this Decree, and needing support for training, retraining, and upgrading vocational skills to maintain employment for their employees, must submit the application as prescribed in Article 24 of this Decree to the local public employment service organization where its head office is located. If the employer submits the application through the National Public Service Portal, the application must be a photocopy of the original, a certified photocopy, or an electronic copy of the documents specified in Clauses 2, 3, and 4 of Article 24 of this Decree. If the employer submits the application via postal service, the submission date is the date indicated on the postal stamp.

3. The public employment service organization shall preside over and coordinate with relevant agencies and units to review the dossiers and submit them to the Director of the Department of Internal Affairs for a decision on supporting employers in training, retraining, and upgrading vocational skills to maintain employment for workers within 20 working days from the date of receiving complete dossiers as prescribed. If the dossiers lack sufficient information to serve as a basis for resolution, the public employment service organization shall request the employer to supplement and complete the dossiers and application forms according to Form No. 03 issued with this Decree. The decision on supporting training, retraining, and upgrading vocational skills to maintain employment for workers shall be made according to Form No. 27 issued with this Decree.

The decision regarding support for training, retraining, and upgrading vocational skills to maintain employment for workers is sent by the public employment service organization: one copy to the provincial Social Insurance agency for payment of support funds; one copy to the employer for implementation; and one copy to the vocational training institution in cases where the training is not conducted by the employer.

If support is not provided, the public employment service organization must respond in writing to the employer, stating the reasons, using Form No. 28 attached to this Decree.

If the employer submits the application through the National Public Service Portal, the processing and delivery of results will also be done through the National Public Service Portal.

4. Within 03 working days from the date of receiving the support decision from the Director of the Department of Internal Affairs, the provincial social insurance agency shall transfer the entire support fund to the employer in one lump sum.

5. Within two working days of receiving the financial support, the employer shall transfer the funds to the vocational training institution according to the approved plan in cases where the training is not conducted by the employer.

6. Within 45 days from the completion of the training, the employer must complete, or coordinate with the vocational training institution (in cases where the training was not conducted by the employer), the settlement of training and skill development costs and submit a written report on the results to the public employment service organization where the employer submitted the application.

7. Within 05 working days from the date of receiving the implementation report from the employer as stipulated in Clause 6 of this Article, the Director of the Department of Internal Affairs shall issue a decision on the recovery of any remaining training funds (if any) according to Form No. 29 issued together with this Decree.

The decision regarding the recovery of training and skill-enhancement funds to maintain employment for workers is sent by the public employment service organization: one copy to the provincial Social Insurance agency for recovery, and one copy to the employer for implementation.

8. Within 05 working days from the date of receiving the Decision on the recovery of training and skill-enhancement support funds to maintain employment for workers, the employer must return the funds to the Unemployment Insurance Fund.

9. In cases where an employer has submitted an application for training and skill development support to maintain employment for employees but has not yet received the support funds, or has received the support funds but has not yet organized training and skill development for employees according to the approved plan and no longer needs the support, the employer must notify the public employment service organization where the application was submitted in writing using Form No. 30 attached to this Decree. The procedures for handling this matter are guided as follows:

a) If the public employment service organization has not yet submitted to the Director of the Department of Internal Affairs a decision regarding support for employers in training, retraining, and upgrading vocational skills to maintain employment for workers, the dossier shall be returned to the employer.

b) In cases where a public employment service organization has submitted a decision to the Director of the Department of Internal Affairs regarding support for employers in training, retraining, and upgrading vocational skills to maintain employment for workers, but has not yet sent it to the provincial social insurance agency for the transfer of support funds to the employer, within 3 working days from the date of receiving notification from the employer, the public employment service organization shall submit to the Director of the Department of Internal Affairs a decision to cancel the decision on support for training, retraining, and upgrading vocational skills to maintain employment for workers, using Form No. 31 attached to this Decree, and send one copy to the employer for implementation.

c) In cases where the employer has received training and skill-enhancement support funds to maintain employment for employees, within 03 working days from the date of receiving notification from the employer, the employment service organization shall issue a decision to recover the training and skill-enhancement support funds according to Form No. 29 issued with this Decree.

The decision regarding the recovery of training and skill-enhancement funds to maintain employment for workers is sent by the public employment service organization: one copy to the provincial Social Insurance agency for recovery, and one copy to the employer for implementation.

Within 05 working days from the date of receiving the Decision on the recovery of training and skill-enhancement support funds to maintain employment for workers, the employer must return the funds to the Unemployment Insurance Fund.

10. In cases where the employer is unable to arrange and maintain employment for the employee according to the approved plan stipulated in point b, clause 2, Article 22 of this Decree, the employer must return all the funds provided to that employee to the Unemployment Insurance Fund. The procedures for resolving this matter are guided as follows:

a) Within 02 working days from the date of termination of the labor contract, employment contract, or termination of employment with the employee according to the approved plan, the employer must notify in writing, using Form No. 32 issued together with this Decree, along with documents confirming the termination of the labor contract or employment contract or termination of employment by the employer to the public employment service organization where the employer submitted the application.

b) Within 03 working days from the date of receiving the notification from the employer and the documents as prescribed in point a) of this clause, the construction employment service organization shall issue a decision to recover the training, retraining, and skill upgrading funds to maintain employment for workers according to Form No. 29 issued together with this Decree.

The decision regarding the recovery of training and skill-enhancement funds to maintain employment for workers is sent by the public employment service organization: one copy to the provincial Social Insurance agency for recovery, and one copy to the employer for implementation.

c) Within 05 working days from the date of receiving the decision to recover the training and skill-enhancement support funds to maintain employment for workers, the employer must return the funds to the Unemployment Insurance Fund.

11. The procedures and methods for transferring support funds to employers and recovering training, skill development, and vocational skills enhancement funds to maintain employment for employees shall be implemented by employers in accordance with the guidelines of the Vietnam Social Security.

Chapter VII

UNEMPLOYMENT INSURANCE FUND

Article 27. Expenses for organizing and operating unemployment insurance.

1. The content and expenditure levels for organizing and operating unemployment insurance shall comply with the content and expenditure levels for organizing and operating social insurance as stipulated in the Social Insurance Law and the Government's regulations on the financial mechanism for social insurance, unemployment insurance, and health insurance; and expenditures for organizing and operating social insurance, unemployment insurance, and health insurance.

2. The expenses for organizing and operating unemployment insurance by public employment service organizations are determined based on the workload and the price of public service activities using the unemployment insurance fund issued by the Ministry of Interior, and on the basis of assigned tasks and tasks approved by competent authorities as stipulated in Articles 16, 17, Clauses 2 and 3 of Article 18, Clauses 4, 9, 10, and 11 of Article 19, and Clause 1 of Article 20 of Government Decree No. 233/2025/ND-CP dated August 26, 2025, regulating the financial mechanism for social insurance, unemployment insurance, and health insurance; and expenses for organizing and operating social insurance, unemployment insurance, and health insurance.

3. The list of public service activities that utilize the Unemployment Insurance Fund includes:

a) Job placement and counseling services for workers: Counseling services; job placement services.

b) Group of services addressing support for training, retraining, and upgrading vocational skills to maintain employment for workers: Services for receiving and processing applications for support for training, retraining, and upgrading vocational skills to maintain employment for workers; services for delivering results of support for training, retraining, and upgrading vocational skills to maintain employment for workers.

c) Unemployment benefit processing services: Services for receiving and processing unemployment benefit applications; services for notifying job search status; services for temporarily suspending unemployment benefits; services for resuming unemployment benefits; services for terminating unemployment benefits; services for transferring and receiving unemployment benefit payments.

d) Services for receiving and processing applications for support for workers participating in training and upgrading vocational skills: services for receiving and processing applications for support for workers participating in training and upgrading vocational skills; services for delivering results of support for workers participating in training and upgrading vocational skills.

4. The price of public service activities using the Unemployment Insurance Fund is issued by the Ministry of Interior.

Article 28. Investment activities from the Unemployment Insurance Fund

1. The list and investment methods of the unemployment insurance fund shall be implemented in accordance with the list and investment methods of the social insurance fund as stipulated in the Social Insurance Law.

2. Investment activities from the unemployment insurance fund shall be carried out in accordance with the Government Decree detailing investment activities from the social insurance, health insurance, and unemployment insurance funds, and any amending or supplementary documents (if any).

Chapter VIII

RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS, AND INDIVIDUALS IN IMPLEMENTING UNEMPLOYMENT INSURANCE

Article 29. Rights of workers

1. Obtain a social insurance booklet with full confirmation of unemployment insurance contributions upon termination of employment contract or work agreement.

2. Entitled to unemployment insurance benefits as prescribed by law.

3. Authorized to have another person submit the application for unemployment benefits and receive the decision on unemployment benefits as prescribed.

4. Request employers to provide information on unemployment insurance contributions; request public employment service organizations and social insurance agencies to provide information related to unemployment insurance.

5. Filing complaints and denunciations regarding unemployment insurance in accordance with the law.

6. Other rights as prescribed by law.

Article 30. Obligations of the employee

1. Pay unemployment insurance contributions in full and on time as required.

2. Comply with regulations regarding participation in unemployment insurance.

3. Safely store and use social insurance books and health insurance cards in accordance with regulations.

4. Employees who have entered into multiple employment contracts and are participating in unemployment insurance must notify their next employer upon termination in order to continue participating in unemployment insurance as prescribed.

5. Submit applications for unemployment benefits and vocational training support to public employment service organizations when needed, as prescribed by regulations.

6. Monthly report to the public employment service organization on job search activities while receiving unemployment benefits as prescribed.

7. Within 10 working days from the date of submitting the application for unemployment benefits/training and skill enhancement support, if the worker finds employment, they must immediately notify the public employment service organization where they submitted the application for unemployment benefits.

8. Receive notifications regarding ineligibility for unemployment benefits or vocational training/skill upgrading support; decisions regarding eligibility for unemployment benefits; decisions regarding the cancellation of unemployment benefits; decisions regarding vocational training/skill upgrading support; decisions regarding the temporary suspension of unemployment benefits; decisions regarding the continuation of unemployment benefits; decisions regarding the termination of unemployment benefits; and decisions regarding the preservation of unemployment insurance contribution periods as prescribed.

9. Notify the public employment service organization as required when you fall under the circumstances that terminate your unemployment benefits as stipulated.

10. Participate in and implement legal regulations on training, professional development, and skill upgrading when the employer organizes training, professional development, and skill upgrading to maintain employment for workers, as per the support decision of the Director of the Department of Internal Affairs.

11. Fully comply with all legal regulations regarding unemployment insurance and other relevant legal provisions.

Article 31. Rights of the employer

1. Support is provided for training, professional development, and skill enhancement to maintain employment for workers as stipulated by regulations.

2. Refusing to fulfill requests that are not in accordance with the law on unemployment insurance.

3. Filing complaints and denunciations regarding unemployment insurance in accordance with the law.

4. Other rights as prescribed by law.

Article 32. Responsibilities of the employer

1. Preside over and coordinate with grassroots trade union organizations to inform, publicize, and disseminate policies and laws on unemployment insurance.

2. Identify eligible individuals for unemployment insurance, follow the procedures for participating in unemployment insurance, and pay unemployment insurance contributions correctly, fully, and promptly in accordance with the law.

3. Maintain records of unemployment insurance participation for employees during their employment at the company. Present relevant documents and provide related information as requested by competent state agencies during inspections and audits of unemployment insurance.

4. Provide information regarding unemployment insurance contributions within 02 working days from the date the employee requests it.

5. Provide documentation regarding the termination of the employment contract/work agreement or termination of employment within 02 working days from the date the employee terminates the employment contract/work agreement or terminates employment. Complete the procedures for confirming unemployment insurance contributions for the employee so that the employee can complete the application for unemployment benefits as prescribed.

6. Coordinate with public employment service organizations to provide labor contracts/employment agreements when verification of employment information is required. Notify the public employment service organization where the employer's workplace is located when there are changes in the workforce at the unit. For units belonging to the armed forces, follow the guidance of the Minister of National Defense and the Minister of Public Security.

7. Before January 15th of each year, report to the Department of Interior Affairs on the unemployment insurance participation situation of the previous year.

8. Organize and implement training, retraining, and skill upgrading for workers, and utilize workers who have received training and skill upgrading in accordance with the approved plan attached to the Decision on supporting training, retraining, and skill upgrading to maintain employment for workers issued by the Director of the Department of Internal Affairs.

9. Use the allocated funds appropriately and for the intended purpose, and report the training results to the public employment service organization where the employer submitted the application after the completion of the training, refresher, or vocational skills upgrading course, as required.

10. In cases where an employer increases or decreases the number of employees by 50 or more, they must notify the public employment service organization where their workplace is located about the labor change using Form No. 33 issued with this Decree to receive timely advice and support.

11. Fulfill other responsibilities as prescribed by law.

Article 33. Rights of public employment service organizations

1. Rejecting claims for unemployment insurance benefits that are not in accordance with the law.

2. Propose to competent state agencies the development, amendment, and supplementation of regulations, policies, and laws on unemployment insurance and the management of the Unemployment Insurance Fund.

3. Recommend that the competent state authorities handle violations of the law on unemployment insurance.

4. Other rights as prescribed by law.

Article 34. Responsibilities of public employment service organizations

1. Organize information dissemination and public awareness campaigns on policies and laws regarding unemployment insurance.

2. The organization receives and evaluates applications for training and skill development support to maintain employment for workers, and submits them to the Director of the Department of Internal Affairs for the issuance of a support decision. It monitors and supervises the implementation of training and skill development support according to the support decision issued by the Director of the Department of Internal Affairs.

3. Organizations receiving, reviewing, and processing applications for unemployment benefits, training support, and vocational skills development. In cases where, during the online public service process, the electronic data on population, social insurance, and unemployment insurance of workers do not match the information on legally valid documents such as Citizen Identity Cards, social insurance books, or other legal documents, the public employment service organization is responsible for guiding the worker to request the competent authority to review, compare, and adjust the electronic data and submit the application in person as prescribed.

4. Organize job counseling and placement services for workers in accordance with the law.

5. Promptly inform the social insurance agency in cases where the employee fails to receive the unemployment benefit decision, fails to report their job search, or is subject to termination of unemployment benefits as stipulated, before submitting the case to the Director of the Department of Internal Affairs for issuance of a decision on canceling the unemployment benefit decision, suspending unemployment benefits, or terminating unemployment benefits. Recover unemployment insurance benefits received by public employment service organizations that fail to comply with the regulations in Clause 3, Article 16 and Clause 5, Article 21 of this Decree.

6. Applying information technology and conducting electronic transactions in receiving, processing, and managing unemployment insurance benefit claims uniformly nationwide; ensuring connectivity and data sharing between unemployment insurance implementing units, social insurance agencies, and relevant agencies through the National Public Service Portal and specialized information systems as prescribed by law; ensuring information and data security; maintaining, updating, and operating the information system stably; and promptly handling or reporting to competent authorities any technical incidents arising during electronic transactions.

7. Check, monitor, and update employee information related to receiving unemployment insurance benefits.

8. Implement a system of regular monthly, quarterly, and annual reports, as well as ad hoc reports, to the Ministry of Interior and the Department of Interior Affairs regarding unemployment insurance in accordance with the law.

9. Provide relevant documents and information on unemployment insurance upon request from employees, trade unions, and competent authorities as prescribed by law.

10. Store and preserve unemployment insurance benefit records in accordance with the law.

11. Organize training and professional development programs and apply information technology in the management of unemployment insurance and the processing of unemployment insurance benefits for workers in accordance with regulations.

12. Before the 03rd of each month, public employment service organizations shall report to the Department of Internal Affairs and the Employment Bureau (Ministry of Internal Affairs) on the implementation of unemployment insurance policies in their area according to Form No. 34 issued with this Decree (calculated according to the calendar month immediately preceding the reporting date);

13. Every six months, before July 15th; and annually before January 15th, public employment service organizations shall report to the Department of Internal Affairs and the Employment Bureau (Ministry of Internal Affairs) on the implementation of unemployment insurance policies in their respective areas, using Form No. 35 attached to this Decree.

14. Participate in international cooperation on unemployment insurance.

15. Fulfill other responsibilities as prescribed by law.

Article 35. Rights of the social insurance agency

1. Verify the payment of unemployment insurance contributions by both employees and employers.

2. Refusing to pay unemployment insurance benefits that are not in accordance with the law.

3. Stop paying unemployment insurance benefits in cases where there is evidence to determine that the unemployment insurance benefits are being claimed improperly.

4. To propose to competent authorities the development, amendment, and supplementation of regulations, policies, and laws on unemployment insurance; the management and use of the Unemployment Insurance Fund; and the handling of violations of laws on unemployment insurance, or to propose to competent state agencies the handling of violations of laws on unemployment insurance in accordance with the law.

5. Other rights as prescribed by law.

Article 36. Responsibilities of the social insurance agency

1. Annually inform each employee about their unemployment insurance contributions.

2. Disseminate information on unemployment insurance regulations, policies, and laws; provide guidance on registration procedures and unemployment insurance contributions for employees and employers eligible for unemployment insurance.

3. Organization for collecting unemployment insurance contributions.

4. Provide information on the participation and contribution of unemployment insurance by workers to public employment service organizations in the area, excluding the Social Insurance of the Ministry of National Defense and the Social Insurance of the People's Public Security.

5. Payment of unemployment benefits; support for training and upgrading vocational skills; support for training and upgrading vocational skills to maintain employment for workers.

6. Stop paying unemployment insurance benefits to maintain employment for workers when decided by a competent authority.

This involves recovering unemployment insurance benefits that were paid incorrectly according to the unemployment insurance benefit decision, or paid outside the prescribed timeframe, or due to incorrect collection of unemployment insurance contributions, leading to the improper processing of unemployment insurance benefits.

7. Issue health insurance cards and pay health insurance premiums for individuals receiving unemployment benefits in accordance with the law.

8. Manage and utilize the Unemployment Insurance Fund in accordance with the law.

9. Implement measures to preserve and increase the Unemployment Insurance Fund in accordance with the law.

10. Transfer the funds for unemployment insurance management expenses to the Ministry of Interior as prescribed.

11. Organize and implement statistical and accounting work related to unemployment insurance.

12. Coordinate with public employment service organizations in applying information technology and conducting electronic transactions in managing, verifying, and resolving unemployment insurance benefits, and storing records of unemployment insurance participants; ensure the connection, sharing, comparison, and exploitation of social insurance and unemployment insurance data through the National Public Service Portal and specialized information systems as prescribed by law; simultaneously implement measures to ensure the safety and security of workers' information and data, maintain, update, and operate the information system stably, and promptly handle or report to the competent authority any technical incidents arising during the electronic transaction process.

13. Provide complete and timely information on participation in and payment of unemployment insurance; review and compare electronic data and social insurance books; report to the competent authority to adjust electronic data when requested by the employee.

14. Provide relevant documents and information regarding unemployment insurance upon request from competent state authorities.

15. Resolving complaints and denunciations regarding the implementation of unemployment insurance in accordance with the law.

16. Periodically, every six months, before July 31st, and annually before January 31st, report to the Ministry of Finance and the Ministry of Interior on the situation of collection, expenditure, management, and use of the Unemployment Insurance Fund for the first six months of the year and the previous year.

17. Fulfill other responsibilities as prescribed by law.

Article 37. Powers of the Department of Internal Affairs

1. Issuing decisions on receiving unemployment benefits, decisions on supporting training and upgrading vocational skills, decisions on temporarily suspending unemployment benefits, decisions on continuing to receive unemployment benefits, decisions on terminating unemployment benefits, decisions on canceling decisions on receiving unemployment benefits, and decisions on preserving the period of unemployment insurance contributions.

2. Issuing decisions to support training, retraining, and upgrading vocational skills to maintain employment for workers; issuing decisions to revoke decisions supporting training, retraining, and upgrading vocational skills to maintain employment for workers; and decisions to recover training, retraining, and upgrading vocational skills to maintain employment for workers.

3. Monitor and inspect the implementation of laws on unemployment insurance.

4. Resolving complaints, denunciations, petitions, and feedback regarding unemployment insurance in accordance with the law.

5. Propose to competent authorities the development, amendment, and supplementation of regulations, policies, and laws on unemployment insurance.

6. Handle violations of unemployment insurance laws within their authority or recommend that the competent authority handle them.

7. Other rights as prescribed by law.

Article 38. Responsibilities of the Department of Internal Affairs

1. Preside over and coordinate with relevant agencies to organize information and propaganda on policies and laws regarding unemployment insurance.

2. Resolving complaints and denunciations from organizations and individuals regarding the implementation of unemployment insurance schemes in accordance with the law.

3. Recover unemployment insurance benefits due to incorrect processing of unemployment insurance claims or the issuance and transfer of decisions to cancel, terminate, or suspend unemployment benefits outside the prescribed timeframe.

4. Preside over and coordinate with relevant functional agencies to organize the recovery of unemployment insurance benefits received illegally in cases where the reason for recovery is not due to the unemployment insurance agency.

5. Applying information technology and conducting electronic transactions in receiving, processing, and managing unemployment insurance benefit claims uniformly nationwide; directing and guiding the application of information technology and conducting electronic transactions in receiving, processing, and managing unemployment insurance benefit claims at public employment service organizations; ensuring data connectivity and sharing between unemployment insurance implementing units, social insurance agencies, and relevant agencies through the National Public Service Portal and specialized information systems as prescribed by law.

6. Submit periodic reports every six months, annually, and on an ad hoc basis to the Ministry of Interior and the People's Committees of provinces as prescribed by law.

7. Provide relevant documents and information regarding unemployment insurance as requested by competent authorities.

8. Engage in international cooperation and participate in scientific research on unemployment insurance.

9. Fulfill other responsibilities as prescribed by law.

Article 39. Powers of the Ministry of Interior

1. Issue guidelines on unemployment insurance.

2. Monitor and inspect the implementation of unemployment insurance.

3. Handling violations related to unemployment insurance in accordance with the law.

4. Other rights as prescribed by law.

Article 40. Responsibilities of the Ministry of Interior

1. To chair and coordinate with ministries to propose to competent authorities amendments and additions to regulations, policies, and laws on unemployment insurance.

2. Implement unified state management of unemployment insurance from the central to local levels.

3. Preside over and coordinate with ministries and agencies to guide the organization and implementation of unemployment insurance.

4. Preside over and coordinate with ministries and agencies to supervise, evaluate, and conduct annual or ad hoc specialized inspections of relevant agencies, organizations, businesses, and individuals regarding the implementation of legal regulations on unemployment insurance.

5. Preside over and coordinate with relevant agencies to organize information and propaganda on policies and laws regarding unemployment insurance.

6. Preside over and coordinate with relevant agencies to resolve complaints and denunciations from organizations and individuals regarding the implementation of unemployment insurance schemes in accordance with the law.

7. Preside over and coordinate with ministries and agencies in developing, guiding, organizing the implementation and managing the application of information technology and electronic transactions in the unified settlement and management of unemployment insurance nationwide; ensure connectivity and data sharing between information systems, ensure network security and protect personal data in accordance with the law. Maintain stable operation and handle technical incidents arising during the implementation process.

8. Summarize the difficulties and obstacles encountered during the implementation process and report proposals and recommendations to the competent authorities.

9. Issue the service fees for public services using the Unemployment Insurance Fund before July 1, 2026.

10. Provide relevant documents and information regarding unemployment insurance as requested by competent authorities.

11. Engage in international cooperation and participate in scientific research on unemployment insurance.

12. Fulfill other responsibilities as prescribed by law.

Article 41. Powers of the Ministry of Finance

1. Issue guidelines on unemployment insurance.

2. Direct social insurance agencies to implement unemployment insurance.

3. Other rights as prescribed by law.

Article 42. Responsibilities of the Ministry of Finance

1. To chair and coordinate with ministries to propose to competent authorities amendments and additions to regulations on the financial mechanism of unemployment insurance.

2. Ensure that the budget allocated to support the Unemployment Insurance Fund is in accordance with regulations.

3. Coordinate with ministries and agencies to organize and manage the application of information technology and electronic transactions in the payment of unemployment insurance benefits nationwide; ensure connectivity and data sharing with public employment service organizations, the National Public Service Portal, and other information systems; ensure network security and protect personal data in accordance with the law.

4. Fulfill other responsibilities as prescribed by law.

Chapter IX

TERMS ENFORCEMENT

Article 43. Transitional provisions

1. The period during which the employer pays unemployment insurance for the employee is counted towards exemption from the responsibility to pay severance pay or unemployment benefits as stipulated by labor and civil servant laws.

2. The actual working time of employees under labor contracts or employment contracts with employers, during which they are not required to pay unemployment insurance contributions, shall be counted towards eligibility for severance pay or unemployment benefits as stipulated by current labor laws, or severance pay as stipulated by the law on civil servants.

3. Article 1 of Government Decree No. 212/2025/ND-CP dated July 25, 2025, detailing investment activities from social insurance, health insurance, and unemployment insurance funds, is amended as follows: “This Decree details investment activities from social insurance, health insurance, and unemployment insurance funds managed by Vietnam Social Insurance according to the provisions of Clause 4, Article 122, Clause 3, Article 123, Clause 5, Article 137 of the Law on Social Insurance, Clause 5, Article 35 of the Law on Health Insurance (amended and supplemented by Clause 27, Article 1 of Law No. 51/2024/QH15 amending and supplementing a number of articles of the Law on Health Insurance) and Article 47 of the Law on Employment.”

4. For employers who have submitted applications for training and skill-building support to maintain employment for their employees before the effective date of this Decree but have not yet received a decision on financial support for training and skill-building to maintain employment for their employees, the provisions of this Decree shall apply.

5. For workers who have submitted applications for support to participate in vocational training/skill upgrading/unemployment benefits before the effective date of this Decree but have not yet received a decision on support to participate in vocational training/skill upgrading/unemployment benefits, the provisions of this Decree shall apply.

Article 44. Implementation

1. The Minister of Home Affairs is responsible for guiding and implementing this Decree.

2. The Minister of National Defence and the Minister of Public Security, based on their functions and duties, are responsible for guiding and organizing the implementation of this Decree.

3. Other relevant ministries and agencies, within the scope of their functions, duties, and powers, are responsible for organizing the implementation of this Decree.

Article 45. Enforcement

1. This Decree takes effect from March 01, 01.

2. The following Decrees shall cease to be in effect from the date this Decree comes into force:

a) Government Decree No. 28/2015/ND-CP dated March 12, 2015, detailing a number of provisions of the Employment Law on unemployment insurance;

b) Government Decree No. 61/2020/ND-CP dated May 29, 2020, amending and supplementing a number of articles of Government Decree No. 28/2015/ND-CP dated March 12, 2015, detailing a number of articles of the Law on Employment regarding unemployment insurance.

3. For time limits calculated in days as stipulated in this Decree, the first day of the time limit is not counted; instead, the calculation begins from the day immediately following the specified date. If the day immediately following coincides with a public holiday or a weekend, that day is calculated from the next working day.

Article 46. Responsible for implementing

Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People's Committees, relevant agencies, organizations, enterprises, and individuals are responsible for implementing this Decree.

APPENDIX

FORMS
(Attached to Decree No. 374/2025/ND-CP dated December 31, 2025 of the Government)

Download the sample form attached to the appendix of Decree 374/2025/ND-CP.(I.e.