Circular No. 139/2015/TT-BQP guiding the implementation of certain provisions of Decree No. 28/2015/NĐ-CP dated March 12, 2015 of the Government detailing the implementation of certain provisions of the Labor Law on unemployment insurance within the Ministry of National Defense.

CIRCULAR

Guidelines for Implementing Certain Provisions of Decree No. 28/2015/NĐ-CP

dated March 12, 2015 of the Government detailing the implementation of certain provisions of the Labor Law regarding unemployment insurance within the Ministry of National Defense

The Minister of National Defense issues this Circular to guide the implementation of certain provisions of Decree No. 28/2015/NĐ-CP dated March 12, 2015 of the Government detailing the implementation of certain provisions of the Labor Law regarding unemployment insurance within the Ministry of National Defense.

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Pursuant to the Labor Law dated November 16, 2013;

Pursuant to Decree No. 28/2015/NĐ-CP dated March 12, 2015 of the Government detailing implementation of certain provisions of the Labor Law on unemployment insurance;

Pursuant to Decree No. 35/2013/NĐ-CP dated April 22, 2013, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

Considering the proposal of the Director of the Political General Department,

This Circular guides the implementation of certain provisions of Decree No. 28/2015/NĐ-CP dated March 12, 2015 of the Government detailing the implementation of certain provisions of the Labor Law regarding the application subjects; documents, participation, time of contribution, contribution level, wage basis for contribution, method of contribution to unemployment insurance; unemployment insurance benefits and responsibilities of agencies, units, enterprises (hereinafter referred to collectively as units) within the Ministry of National Defense.

Article 1. Scope of Regulation

1. Workers who are required to participate in unemployment insurance include those working under labor contracts or employment contracts as follows:

Article 2. Applicability

a) Indefinite-term labor contracts or employment contracts;

b) Fixed-term labor contracts or employment contracts;

c) Seasonal labor contracts or specific job labor contracts with a duration of at least three months but less than twelve months.

In cases where workers enter into and are performing multiple labor contracts or employment contracts as specified in Points a, b, and c of this Clause, the worker and the employer of the first entered contract shall be responsible for participating in unemployment insurance.

2. Employers participating in unemployment insurance are units within the Ministry of National Defense (including the General Office for Official Communications) that employ workers under labor contracts or employment contracts as stipulated in Clause 1 of this Article.

3. Agencies, organizations, and individuals related to unemployment insurance as provided for in the Labor Law.

4. Workers as stipulated in Clause 1 of this Article who are currently receiving pension benefits are not subject to mandatory participation in unemployment insurance.

Article 3. Documents and Participation in Unemployment Insurance

1. The documents for participating in unemployment insurance are the compulsory social insurance enrollment documents, which include specific contents regarding participation in unemployment insurance.

2. Within thirty days from the date on which the labor contract or employment contract of a worker who is required to participate in unemployment insurance becomes effective, the employer must prepare and submit the unemployment insurance enrollment documents of the worker to the Social Insurance Department of the Ministry of National Defense.

3. In cases where a worker enters into multiple labor contracts all of which require mandatory participation in unemployment insurance and is participating in unemployment insurance under the first effective labor contract, when terminating or changing the labor contract under which they are participating in unemployment insurance leading to the worker no longer being required to participate in unemployment insurance, the employer of the subsequent labor contract as prescribed by labor laws must prepare and submit the unemployment insurance enrollment documents of the worker to the Social Insurance Department of the Ministry of National Defense within thirty days from the date the worker terminates or changes the aforementioned labor contract.

4. In cases where, prior to January 1, 2015, the employer has entered into seasonal labor contracts or specific job labor contracts with a duration of at least three months but less than twelve months with a worker and is implementing such labor contracts, and as of January 1, 2015, the remaining term of such contracts is at least three months or more, then the employer must enroll the worker in unemployment insurance starting from January 1, 2015.

5. In cases where a worker takes leave to enjoy maternity benefits or sick leave for fourteen working days or more without receiving monthly salary from the unit but instead receives social insurance allowance, or the worker temporarily suspends the performance of the labor contract or employment contract according to the law, during this period, the worker does not fall under the category of mandatory participation in unemployment insurance.

5. In the case where an employee takes leave to enjoy maternity benefits or sick leave for fourteen working days or more without receiving monthly salary at the unit but instead receives social insurance benefits, or where the employee suspends the performance of the labor contract or employment contract according to the provisions of the law, during this period, the employee does not fall within the category of persons participating in unemployment insurance.

Article 4. Time of payment, rate of payment, basis for payment, method of payment, and source of unemployment insurance contributions

1. The time of payment for unemployment insurance contributions by employers and employees shall be the time of compulsory social insurance contributions.

2. The rate of unemployment insurance contributions is specified as follows:

a) Employees pay at a rate of 1% of their monthly salary.

b) Employers pay at a rate of 1% of the total monthly salary fund of employees participating in unemployment insurance.

c) The State supports up to 1% of the monthly salary fund for unemployment insurance contributions of employees participating in unemployment insurance, which is guaranteed by the central budget.

3. Basis for payment of unemployment insurance contributions

a) For employees subject to the salary system prescribed by the State, the monthly salary for unemployment insurance contributions is the monthly salary used as the basis for compulsory social insurance contributions under the Social Insurance Law. In cases where the monthly salary used as the basis for unemployment insurance contributions exceeds 20 times the minimum wage, the monthly salary for unemployment insurance contributions shall be equal to 20 times the minimum wage at the time of making unemployment insurance contributions;

b) For employees who make unemployment insurance contributions under the salary system decided by the employer, the monthly salary for unemployment insurance contributions is the monthly salary used as the basis for compulsory social insurance contributions according to the Social Insurance Law. In cases where the monthly salary used as the basis for unemployment insurance contributions exceeds 20 times the regional minimum wage, the monthly salary for unemployment insurance contributions shall be equal to 20 times the regional minimum wage as stipulated in the Labor Code at the time of making unemployment insurance contributions.

4. Method of payment for unemployment insurance contributions

a) Monthly, no later than the last day of the month, the unit deducts 1% of the salary and wages of employees participating in unemployment insurance and 1% of the total monthly salary and wage fund of employees participating in unemployment insurance, and deposits it into the dedicated account for unemployment insurance contributions of the Social Insurance of the Ministry of National Defense;

b) Unemployment insurance contributions are made through bank transfers, with the Social Insurance of the Ministry of National Defense guiding the procedures for units to deposit funds into the dedicated account of the Social Insurance of the Ministry of National Defense.

5. Source of funding for unemployment insurance contributions for units is implemented as follows:

a) For employers that are units fully funded by the State budget for regular operating expenses, the State budget fully covers the funding for unemployment insurance contributions and is allocated within the annual regular expenditure budget of the unit according to the current State budget management hierarchy; the amount of unemployment insurance contribution funding of the employing unit is recorded and settled in the type, item, sub-item, and sub-sub-item according to the current State budget classification;

b) For employers that are units partially funded by the State budget for regular operating expenses, the State budget covers the funding for unemployment insurance contributions for the number of employees currently participating in unemployment insurance and receiving salaries from the State budget, and is allocated within the annual regular expenditure budget of the unit according to the current State budget management hierarchy. The remaining portion of unemployment insurance contributions required to be paid is self-funded by the employer in accordance with Point c Clause of this Article;

c) For employers that are accounting units, they self-fund the source of unemployment insurance contribution funding in accordance with regulations; the amount of unemployment insurance contribution funding of the employing unit is recorded as service, production, and business costs in the period.

Article 5. Unemployment insurance benefits and application forms, conditions, procedures, and responsibilities for resolving unemployment insurance benefits

1. Unemployment insurance benefits include: job counseling and placement support; unemployment allowance; retention of unemployment insurance contribution period; health insurance benefit; vocational training support; support for skill enhancement training to maintain employment. Application forms, conditions, procedures, and responsibilities for resolving unemployment insurance benefits shall be implemented in accordance with the guidance provided in Articles 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, and 15 of Circular No. 28/2015/TT-BLDTBXH dated July 31, 2015, issued by the Ministry of Labor, Invalids and Social Affairs to guide the implementation of Article 52 of the Employment Law and certain provisions of Decree No. 28/2015/NĐ-CP dated March 12, 2015, issued by the Government detailing the implementation of certain provisions of the Employment Law regarding unemployment insurance.

2. The resolution of unemployment insurance benefits shall be carried out by the Employment Service Centers, Departments of Labor, Invalids and Social Affairs, Social Insurance Departments of provinces and centrally-administered cities where workers have registered or reside.

Article 6. Responsibilities of agencies and units

1. Policy Department / Political General Department

To take the lead and coordinate with functional agencies under the Ministry of National Defense within their respective duties and authorities to assist the Minister in managing state affairs related to unemployment insurance; to direct, guide, inspect; resolve difficulties and issues arising during the organization and implementation of unemployment insurance policies as stipulated by laws on unemployment insurance and this Circular.

2. The Directorate of Manpower/General Staff Department; the Cadre Directorate/Political General Department

To coordinate with functional agencies under the Ministry of National Defense to direct, guide, and inspect the implementation of unemployment insurance policies for relevant subjects and resolve difficulties and issues arising during the organization and implementation of this Circular.

3. The Finance Department/Military Ministry

To coordinate with functional agencies under the Ministry of National Defense to direct, guide, and inspect the collection and payment of unemployment insurance and resolve difficulties and issues arising during the organization and implementation of this Circular.

4. The Social Insurance Department of the Ministry of National Defense

a) To develop plans for collecting unemployment insurance contributions and managing costs for unemployment insurance within the Ministry of National Defense;

b) To take the lead and coordinate with relevant agencies to organize the collection and payment of unemployment insurance; issue and provide social insurance books and confirm the time and level of unemployment insurance contributions for subjects participating in unemployment insurance according to the laws on unemployment insurance and guidelines from the Vietnam Social Security;

c) To coordinate with functional agencies under the Ministry of National Defense to direct, guide, and inspect specialized matters concerning unemployment insurance contributions for workers and employers according to the laws and resolve difficulties and issues arising during the implementation of unemployment insurance policies.

5. Agencies and units under the Ministry

a) To direct subordinate agencies and units to disseminate and implement unemployment insurance policies as stipulated by laws on unemployment insurance. Organize participation in unemployment insurance; pay unemployment insurance contributions; present documents, files, and provide information when inspected or audited for unemployment insurance; complete application forms for unemployment insurance benefits in accordance with regulations;

b) To regularly inspect and supervise the implementation of unemployment insurance for subordinate units; proactively resolve difficulties and issues; periodically compile and report results of unemployment insurance implementation to the Social Insurance Department of the Ministry of National Defense as required.

Article 7. Effective Date

1. This Circular takes effect from February 1, 2016.

2. Unemployment insurance policies and measures guided by this Circular shall be implemented from January 1, 2015.

3. Circular No. 113/2009/TT-BQP dated December 7, 2009, issued by the Ministry of National Defense guiding the implementation of certain provisions of Decree No. 127/2008/NĐ-CP dated December 12, 2008, issued by the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding unemployment insurance in the Vietnam People's Army shall cease to be effective from the date this Circular takes effect.

Article 8. Responsibility for Implementation

1. The Chief of General Staff, the Director of the Political General Department, heads of units, and individuals concerned are responsible for implementing this Circular.

2. During the process of organizing and implementing, if there are difficulties, units shall promptly report to the Ministry of National Defense (through the Policy Directorate of the Political General Department) for consideration and resolution./.