Chương III Nghị định 28/2015/NĐ-CP: Quỹ bảo hiểm thất nghiệp

Chapter III

UNEMPLOYMENT INSURANCE FUND

Article 5. Sources of Unemployment Insurance Fund

1. Contributions and support as defined in Paragraph 1, Article 57 of the Law on Employment.

2. Profits from the unemployment insurance Fund’s investment activities;

3. Other lawful revenues, including:

a) Interest for late payment of unemployment insurance as prescribed;

b) Other lawful revenues as prescribed by law

Article 6. Payment method and source of unemployment insurance premiums from employers

1. Every month, employers shall pay unemployment insurance premiums under the provisions of Point b, Clause 1, Article 57 of the Law on Employment and deduct salary of each employee at the rate specified in clause 1 of Article 57 of the Law on Employment to pay at the same time to the unemployment insurance fund

2. Payment sources of unemployment insurance premium at the rate stipulated in Point b, Clause 1, Article 57 of the Law on Employment of the employer shall be as follows:

a) If employers being agencies, units, organizations are covered all expenses of regular activities by the state budget, the state budget shall cover full unemployment insurance premiums and be arranged in estimates of annual recurrent expenditure of agencies, units and organizations under the provisions of the legislation on decentralization of the state budget.

b) If employers being agencies, units, organizations are covered a part of expenses of regular activities by the state budget, the state budget shall cover full unemployment insurance premiums for persons receiving salary from the State budget and be arranged in estimates of annual recurrent expenditure of agencies, units and organizations under the provisions of the legislation on decentralization of the state budget. Employers shall self-pay the remaining unemployment insurance premium under the provisions of c and d of this paragraph.

c) If employers being enterprises, units and organizations have production, sales and service, the unemployment insurance premiums shall be accounted for in the cost of production, business and services in the period.

d) If employers are agencies, units and other organizations, the unemployment insurance premiums shall be included in operations funds of agencies, units and organizations in accordance with law.

Article 7. Support from the state budget

1. The State budget shall support unemployment insurance Fund in accordance with the principles of maintaining the annual fund balance with 02 times of the total expenditures for unemployment insurance benefits and costs of administrative expenditures of unemployment insurance of the preceding year, but the maximum support is 1% of month salary fund paid for unemployment insurance of the employees participating in unemployment insurance.

2. Transfer method of supportive budget from the State budget to unemployment insurance Fund:

a) In the fourth quarter of each year, Vietnam Social Insurance shall base on estimates of revenues and expenditures for unemployment insurance assigned in year by competent authorities in order to determine the funding for unemployment insurance fund in the previous year according to the provisions of paragraph 1 of this Article, and report to the Ministry of Finance to transfer once to the unemployment insurance fund;

b) Within 10 working days from receipt of the statement of revenues and expenditures for unemployment insurance of the previous year of the Vietnam Social Insurance approved by management board of Vietnam Social Insurance, The Ministry of Finance shall verify and determine the supportive funding for unemployment insurance of the previous year. If the funding of the Ministry of Finance allocated under the provisions of point a, this paragraph is larger than the support funding as defined in Paragraph 1 of this Article, Vietnam Social Insurance shall pay to the state budget the difference; if the allocated fund is smaller than the support fund, the Ministry of Finance shall report to competent authorities for approval of the additional support level for the next year.

3. Supportive budget source for Unemployment Insurance Fund under the provisions of this Article covered by the central budget from social security expenditure source decided by the National Assembly.

Article 8. Administrative expense of unemployment insurance

1. Content and administrative expense level of unemployment insurance shall comply with the provisions of the Law on Social Insurance and the provisions of the legislation on financial management for the Vietnam Social Insurance.

2. Annual administrative expense of unemployment insurance shall be allocated and estimated as follows:

a) Vietnam social insurance shall fulfilled tasks of collection and expenditure, management and use of the unemployment insurance fund;

b) The Ministry of Labor, War Invalids and Social Affairs shall receive application for unemployment benefits, settle the unemployment insurance benefits and the tasks related to unemployment insurance;

c) Social insurance organizations of the Ministry of National Defense, social insurance organizations of ON PEOPLE’S PUBLIC SECURITY FORCES shall collect unemployment insurance.

3. Transfer method of management fund for unemployment insurance :<0}

Based on cost estimates for unemployment insurance management allocated by the Prime Minister, Vietnam Social Insurance shall transfer funds to the Ministry of Labor, War Invalids and Social Affairs, the social insurance of the Ministry of National Defense, the social insurance of on people’s public security forces quarterly on the day before10th of the first month of the quarter, the amount transferred each time shall be the average of a quarter of the allocated estimates. If on January 10, competent authorities have not allocated the estimates, Vietnam Social Insurance shall advance with the average amount of one quarter of allocated estimate of the previous year; such advance shall be deducted from the year funds in accordance with the allocated estimates.

Article 9. Investment from unemployment insurance Fund 

1. Vietnam social insurance shall be responsible for implementing measures to preserve and increase the unemployment insurance fund from the temporarily idle amount. Investment from the unemployment insurance fund must ensure safety, efficiency and be recoverable when needed.

2. Management board of Vietnam social insurance shall decide the investment under the forms specified in paragraph 2 of Article 59 of the Law on Employment.

3. Profits from investments, growth of unemployment insurance fund each year shall be added to the unemployment insurance fund.

Article 10. Financial plans, management, use and settlement

1. Each year, the specified time for establishing state budget estimates, agencies and organizations involved shall make plan for revenues and expenditures for unemployment insurance and the administrative expense for unemployment insurance and submit to Vietnam Social Insurance as follows:

a) Social insurance in central-affiliated cities and provinces shall make plan for revenues and expenditures for unemployment insurance and administrative expense for unemployment insurance;

b) Social insurance of the Ministry of National Defense, social insurance of on people’s public security forces shall make plan for collection of unemployment insurance and administrative expense for unemployment insurance in the Ministry of National Defense, the Ministry of Public Security;

c) The Ministry of Labor, War Invalids and Social Affairs shall make plan for administrative expense of unemployment insurance for units in Labor, War Invalids and Social Affairs sector - Invalids assigned tasks of unemployment insurance.

2. Vietnam social insurance shall summarize estimates of revenues and expenses on unemployment insurance benefits, annual administrative expense of unemployment insurance request the management board of Vietnam social insurance for approval and submit to the Ministry of Finance, the Ministry of Labor, War Invalids and Social Affairs.

The Ministry of Finance shall take charge and cooperate with the Ministry of Labor, War Invalids and Social Affairs to consider, summarize and request the Prime Minister for decision on annual financial plans allocation.

3. Within 15 days from the date of receipt of the Decision of estimates allocation of the Prime Minister, Vietnam Social Insurance shall complete allocating estimates of revenues and expenditures for the units under, social insurance of the Ministry of National Defense , social insurance of ON PEOPLE’S PUBLIC SECURITY FORCES and the Ministry of Labor, War Invalids and Social Affairs.

The Ministry of Labor, War Invalids and Social Affairs shall allocate administrative expense of unemployment insurance to units in Labor, War Invalids and Social Affairs sector - Invalids assigned tasks of unemployment insurance.

4. The units assigned plans for revenue and expenditure from the unemployment insurance fund shall be responsible for the management, use and settlement reports to submit to Vietnam Social Insurance to verify and summarize to request the management board of Vietnam social insurance for approval.